The article is devoted to the study of the role and significance of the financial strategy in the formation of the overall strategy of the enterprise. The principles and factors of the financial strategy of the enterprise are revealed. The financial strategy provides for the definition of long-term goals of financial activity and the choice of the most effective ways to achieve them. It is with the help of the optimally chosen financial strategy, the company gets the opportunity to successfully operate in the market and adapt to market conditions. Thus, the need to develop a financial strategy is that it includes methods and practices of formation of financial resources, their planning and ensuring the stabilization and financial stability of the enterprise in the competitive market conditions of functioning. The success of financial strategy of the enterprise is guaranteed when strategic financial goals meet the real economic and financial capabilities of the enterprise, when financial management is clearly centralized, and management tools are flexible and adequate to changes in the real financial - economic situation. Implementation of financial strategy as an information product of management in the form of decisions, plans, programs is not the main goal of functioning of an enterprise.