Importance The article discusses an array of theoretical issues that arise from analysis of the financial potential of corporate innovative development. They contribute to a system of factors influencing the respective financial potential of corporate innovative development (global, local and corporate). Objectives I trace factors influencing corporate innovative development and arrange them into a system so as to apply it as part of financial and investment policies. Methods The methodological underpinning is based on analysis and synthesis, induction and deduction, summary of theoretical principles for outlining a balanced scorecard, comparing them with the practice. As part of the comprehensive approach, I use methods of grouping and comparison, assessment and analytical methods. The research also involves a comparative analysis of macroeconomic indicators. Results I determine the population of factors and merge them into a system of factors that features global, local and corporate ones. I also set up a system of factors influencing the financial potential of corporate innovative development. Conclusions and Relevance The article presents a comparative characteristics of various factors influencing the financial potential of corporate innovative development. I also determine that the State is an active driver of innovative development at the micro- and macrolevels. The governmental financial policy for corporate innovative development plays a key role in financing this system of factors. The system of financial potential factors will allow for an early detection of weaknesses in entities' financial policy and adjust it so as to outline an effective strategy for financing the innovative development. The findings can be used to formulate financial and investment policies and delivering analytical and accounting classes.
Keywords: factor, financial potential, financial capacity, innovative development
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