A new risk-oriented approach to internal financial planning, based on integration of risk management elements into the process of planned activity of small business entities, New principles have been explored that take into account a risk-oriented approach to financial planning in an enterprise, Based on the analysis and synthesis of economic definitions of the category "risk," the information role of risk in the financial planning process has been identified, Unlike the known one, which is to increase the information awareness of the enterprise when carrying out risk management activities, The rules of organization of risk-oriented internal financial planning are analyzed, which consists in allocation of planning stages and their content, involved departments and responsible persons.

Small business enterprises, risk, risk management, financial planning

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