Topicality. Since investment resources are the most scarce and, at the same time, necessary resources of the enterprise, they determine the main processes of innovative development, the competitiveness of products and their quality. Therefore, it is important to comprehensively investigate the investment resources of enterprises and the sources from which they are formed.Aim and tasks. The purpose of the research is to analyze the investment resources of enterprises and assess the impact of investment resources on the development of the enterprise as a whole. Based on the set goal, the research tasks are consideration of investment resources of enterprises, determination of the most relevant sources of investment resources formation, and identification and solution of the main problems that arise in the formation of sources of financing investment activities.Materials and methods. To achieve the goal, general scientific methods of research were used, namely system analysis, methods of comparison and logical generalization. The information sources of the research are the scientific works of domestic and foreign scientists on the problems of forming basic investment resources of enterprises, statistical data and data from open sources.Research results. The study of the investment sphere of the economy has always been in the center of attention of scientists and practitioners. This is due to the fact that investments are a basic element of the activity of all business entities, including the state. It should be noted that investment activity is influenced by many factors, the consideration of which during its evaluation and making informed decisions requires the use of multi-criteria approaches. The choice of specific instruments of investment regulation depends on the structure of the economy, its specifics and the level of development of market instruments.The vast majority of enterprises at the current stage of their existence need both short-term, medium- and long-term resources to meet their investment needs. Thus, both internal sources and the attraction of bank loans, foreign investments, etc., were investigated. Various aspects of the problem of investment activity are considered, such as: financing of investment projects at the expense of funds of financial institutions, budgetary and own funds of economic entities.The main sources of the formation of investment resources of the enterprise are outlined, their modern classification is given. The sources of providing investment resources and the features of their use by modern enterprises are considered. The role of investment resources in the enterprise management system is determined, as well as the concept of the investment sphere is distinguished as a set of all economic relations that ensure the expanded reproduction of economic sectors, enterprises of various forms of ownership and other economic entities.The mechanisms of formation of investment resources of enterprises in the economy are disclosed. The presence of a close relationship between investment resources and the economic development of enterprises was determined. The positive aspects of attracting foreign direct investment are singled out. It is substantiated that priority is given to the financial and economic mechanism of attracting financial and investment resources and sources, and important tools are the stock market, taxation, stock trading, lending, and own resources. Considered the importance of research on ways to increase the competitiveness of enterprises (introduction of innovations, marketing strategies, system management).The results of the research were the conclusions made based on the research of the scientific, legislative and methodical base on this issue, as well as the analysis of the investment resources of business entities and the sources that form them. It was established that a prerequisite for the development of the economy is an increase in the investment activity of investors in the country, an increase in investment resources and their effective use.Conclusion. The investment activity of the enterprise is a set of investment projects of various purposes, different in scale. The basis of the rationalization of investment activity and the effective forecasted formation and spending of financial resources should be the investment strategy of the enterprise, which is based on a strategic choice and one or another life cycle. In order to determine the optimal structure of sources, reduce the level of investment risks and prevent the threat of bankruptcy, it is necessary to take into account the strategic financial goals of the enterprise's development and the level of innovative activity when forecasting the amount of investment resources. The financial and economic condition and efficiency of the functioning of enterprises can be evaluated by many financial and economic indicators. As you can see, investments have a decisive influence on the formation of the rate of economic growth of the country's economy. It should be noted that the adoption of any investment decision requires the justification of the strategy for the formation of investment resources, the analysis of other methods and sources of attraction, and the detailed development of the financing scheme. Therefore, in order to more effectively develop a strategy for the formation of investment resources, it is necessary to carefully evaluate each of the used sources, while it should be borne in mind that any of them has certain advantages and disadvantages.
