Theme: Assessment of the rating of the financial condition of enterprises in the digital economy Contents: Introduction The first chapter. Theoretical basis for evaluating the rating of the financial condition of enterprises in the digital

Theme: Assessment of the rating of the financial condition of enterprises in the digital economy


Contents:
Introduction
The first chapter. Theoretical basis for evaluating the rating of the financial condition of enterprises in the digital economy.
1.1. The main requirements and sources of financial analysis of enterprises in the digital economy.
1.2. General assessment of the rating of the financial condition of enterprises.
1.3. Analysis of the rating of the financial status of enterprises in the context of the introduction of the digital economy
The second chapter. Methodological guidelines for rating the financial status of enterprises in the digital economy.
2.1. Necessity, purpose of analysis, content and tasks of rating the financial status of enterprises.
2.2. Types, nature and evaluation methods of enterprise activity rating.
2.3. The system of indicators used in the rating assessment of the financial condition of enterprises and the methods of their determination.
The third chapter. Rating assessment practice.
3.1. Determining the ranking of enterprises according to complex indicators representing their financial status and efficiency and their comparative analysis.
3.2. Comparative analysis of rating indicators on the efficiency of the economic and financial potential of the enterprise. Annoyance of rating evaluation enterprises.
3.3. International experiences in the rating assessment of the financial situation and the possibilities of using them in the analytical practice of our country
Conclusion
List of used literature


INTRODUCTION
Relevance of the topic of assessment of the rating of the financial condition of enterprises in the digital economy. The processes of economic liberalization and globalization, in turn, require the international harmonization and standardization of the accounting and auditing system. The solution of this task requires defining the single procedures of the theoretical, methodological and practical aspects of accounting, economic analysis and audit, which are important elements of management, their unification, bringing alternative procedures to single criteria.
As our president Shavkat Miromonovich Mirziyoyev said in his speeches: “In the new phase of reforms based on the principles of liberalization of the economy and the widespread introduction of market mechanisms, reducing the role of the state in the economy and increasing the effectiveness of the private sector requires the development of a clear, transparent and results-oriented mechanism”¹.
With the formation of the international capital and credit market, the increase of foreign investments, the acceleration of export-import operations, the increasing role of transnational enterprises, the need to establish international standards for the preparation of financial reports and ensure the comparability of account information is increasing. The most important means of obtaining and presenting information is financial statements. Financial statements for a wide range of information users:
- risks related to investments, payment of dividends, purchase, storage or sale of shares;
- about loans and interest payments;
- about the timely payment of amounts due to suppliers of goods;
- on continuous activity;
- about stability and profitability of activity;
- on the distribution of resources, regulation of activities, taxation, formation of national income and other statistical data;
- provides information on the latest achievements in the field of development, progress and prosperity.
Such information includes retrospective analysis and forecasting of information about the financial condition of the economic entity or business entity, the financial result of its activity during the reporting period and the circulation of funds, the main factors and influences that formed the financial results, The entity's activity measures taken in response to changes in the environment, the investment policy of the entity aimed at maintaining and increasing financial results, dividend policy, requires the implementation of a comprehensive financial analysis, covering the state of sources and liabilities of its activities.
Financial analysis to make decisions on investments and loans, to the subject's future cash flows, to the resources and obligations entrusted to them, in evaluating the work of leading bodies, it serves as an important lever in achieving business efficiency and quality management.
The most important objects of financial analysis: economic resources controlled by the subject and their financial structure; liquidity; solvency; financial situation and its future expectations; financial results and profitability; cash and their equivalents; capital size, financial and economic potential; not facing economic insolvency, investment attractiveness; creditworthiness; including ratings on financial status.