The dissertation is devoted to the substantiation of theoretical and methodological principles and the development of practical recommendations for ensuring the financial security of business entities in Ukraine under the conditions of hybrid financial conflicts. The conceptual basis of ensuring the financial security of business entities is investigated in the dissertation work. The author's interpretation of the essence of the concept of "financial security of business entities" as the ability to maintain dynamic financial balance and balance in hybrid financial conflicts is formulated. The analysis of the views of scientists regarding the interpretation of the concept of "financial conflict" was carried out, which made it possible to offer a more precise definition of it as a confrontation between the subjects of financial relations, which arises in the process of their financial and economic activity due to the incompatibility of interests and value orientations. It is substantiated that as a result of the hybrid aggression of the russian federation, threats of a new type have been actualized. It is proposed to understand these hybrid threats as the phenomena that arise because of the evolution and interconnection of various elements, which in turn can constitute a combination of two or more different properties and characteristics, which together form a more a complex and multidimensional threat. In this context, it is argued that hybrid financial conflicts should be separated into an independent field of scientific knowledge. The concept of “hybrid financial conflict” should be introduced into the conceptual and terminological apparatus of ensuring the financial security of business entities. It is proposed to understand it as the opposition that arises in financial relations, which has mainly hidden nature and involves the coordinated use of multiple methods of influence in order to realize the shadow financial interests of its participants. It has been proven that among the most common hybrid financial conflicts, it is important to single out the following: raiding, unfair competition, financial fraud of employees, corruption, conflicts with institutions of the financial and credit sphere, state bodies, laundering of proceeds obtained in criminal way. It is also emphasized that in the conditions of digitalization of the economy, it is important to take into account the influence of informational threats in the listed hybrid conflicts. It is substantiated that in the process of learning the factors of financial security of business entities, in particular hybrid financial conflicts, it is important to take into account the time factor. It is proposed to apply the method of historical abduction formed on the two-component combination – the time factor when studying the conditions of the emergence, formation and development of factors of financial security of entities entrepreneurship and the factor of establishing an abductive conclusion, which is based on reasoning from the available data to the choice of one of the alternative hypotheses, which explains them best. The dissertation formulates a conceptual approach to the structural and component analysis of hybrid financial conflicts which proved its interconnection. The necessity of aggregating the organizational and economic tools for countering hybrid financial conflicts under the conditions of modern challenges and threats is substantiated and four typical scenarios of the introduction of organizational and economic measures to combat raiding, unfair competition, financial fraud of employees, corruption into the business practice have been conceptualized.
