Zabaikin Yury Vasilyevich,Shenderov Vladimir Isaakovich,Uspaeva Milana Gumkievna,Diego Aguero
Aim of the study: Financial and economic activity of any enterprise is associated with various risks that affect the results of its activities and the level of financial stability. Two financial categories: risk and income ─ are directly proportional to each other. The notion of risk is inextricably linked to the notion of uncertainty arising from the instability and multivariant nature of events. The uncertainty of environmental processes is caused by objective political, economic and social factors, which in turn set the conditions for the implementation of economic activities. Methodology: The essence of risk lies in the absence of 100th forecasting of the future. One of the main properties of risk is that the risk takes place only in relation to the future, respectively, it is inseparable from forecasting and planning. The risk exists only if a decision has to be made. If there is no need to choose (alternative) when making a decision under uncertainty, there is no risk. Conclusion: Uncertainty is objective in nature, and risk is subjective. Under equal conditions, each person will assess the risk differently based on their own assessments. Uncertainty is a source of risk. Thus, we can talk about the objective-subjective unity of risk.