Subject The article examines the financial status and the financial sustainability of the enterprises of agrarian sector of the Russian economy. Objectives The article aims to study the problems of financial condition and solvency of agricultural enterprises, and assess their role in ensuring financial stability in the region. Methods For the study, we used economic and statistical methods, grouping, and regression modeling. Results Analyzing the financial condition of the agricultural enterprises of one of the districts of the Saratov oblast, we have assessed the indicators of variation and solvency distribution type, and we substantiate and propose a regression model of dependence of solvency on basic production factors. Conclusions In the Saratov oblast, there are administrative areas of crisis or precarious financial condition. However, during the studied period, there were certain positive changes in the composition and structure of their balance sheets. This has strengthened the financial sustainability of agricultural enterprises, changing their financial condition from crisis to unsustainable.
Keywords: solvency, current liabilities, sustainability, golden rule, grouping
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