The article is devoted to the definition of the essence and features of the formation of the financial mechanism of enterprise development. It is argued that the financial mechanism should be considered as a set of methods for realizing the economic interests of an enterprise through financial influence on its socio-economic development. Formation of an effective financial mechanism for the development of an enterprise is a strategic objective of its financial policy and the main factor in the system of international financial relations management. In addition, the financial policy of the enterprise is an integral part of the financial policy of the state, because the external environment has a more significant impact on the economic activity of the enterprise than its internal environment. It is noted that the financial policy of an enterprise is a systemic unity of the processes of formation and use of its financial resources, which are aimed at development, and efficiency is ensured by a system of financial support. This approach allows us to propose a conceptual framework for the formation of a financial mechanism, which provides that the cycle of the main stages of financial support takes place in conditions of investment attractiveness, which is an essential motive for international lending.