RISK OF ENTERPRISE INSOLVENCY IN THE CONTEXT OF INVESTMENT ATTRACTIVENESS ASSESSMENT

Introduction. Today, there is a decline in the economy in general and the investment attractiveness of domestic enterprises in particular. Investors face a task not only to increase but also to preserve capital, while attracting investments is extremely important for enterprises for further growth and development in today's turbulent economy. Participants in the investment process should pay more attention to the assessment of the investment attractiveness of enterprises and the development of the investment process at enterprises, in particular, the assessment of the risk of insolvency of the enterprise is an extremely important issue. Assessing the risk of insolvency and potential bankruptcy is a rather complicated process for both investors and owners, which is affected by the lack of statistical data and the imperfection of existing methods for the domestic economy. Purpose. The purpose of the article is a theoretical assessment of the existing methods of assessing the risk of insolvency, the feasibility of their use by potential investors and managers of enterprises to attract investments. Materials and methods. The research materials are: 1) statistical information; 2) works of domestic and foreign authors in the field of investment and insolvency risk assessment. In the process of carrying out the research, the following scientific methods were used: analysis and synthesis (to assess effectiveness); logical generalization of results (formulation of conclusions). Results. The article considers the issue of determining the risk of insolvency by potential investors during the assessment of the potential investment attractiveness of enterprises. Current investment factors that guide a potential investor both in the country as a whole and in individual industries and enterprises are identified, existing methods of assessing the risk of insolvency and their shortcomings in the languages of the country's modern economy are investigated. Scientific studies on the definition and use of methods for assessing the risk of insolvency of enterprises have been analyzed. Based on this, a conclusion was made about the imperfection of the existing methods, the limitation of their use in the current conditions, and the lack of relevant statistical information. It is necessary to form a new mechanism for assessing the risk of bankruptcy. Investors are interested not only in potential income from capital investments, but also in guarantees of capital preservation. Therefore, the study of the probability of bankruptcy of enterprises is extremely relevant. Discussion. In further scientific research, it is proposed to focus attention on the development of an effective reporting mechanism for enterprises, the development of models and coefficients operating in the domestic economy. This will make it possible to increase the investment attractiveness of enterprises and improve the quality of management control over the activities of enterprise owners. Keywords: insolvency risk assessment methods, investment attractiveness, factors of investment attractiveness.