1’2012 : , , 10.5. - , . 3. , . , . ., » 4. , , - – , - . 5. - . . , . 6. . , , , . , . . . – - , . ( - ) ( ). . 1. : . 57 ( – ) , ( , , - , ) , [1]. - , , . , ( - , ); : – , - – , - , - , . - . , – ; , . – , – - , - ; – , – - , .1 . ; . - , – , - , . – ( ) – , 1. , . , , , 2. , 0 ( ) . . ( ) . , 2 + 2 > 4. - ( . 2). - . 1. [ . 1994 . 14; 30 . 1996 . 146; ] : 51- 26 . 2001 . 18 230- . .« ». 2. . [ ] / // . – 2012. – 30 . URL: http://www.vedomosti.ru/politics/news/ 26 . 2006 . ; ; ; ; ; ; . . ., - , - . . 2. - . . , , . - , - , . AK&M , 2011 . .3 . 10.5. FINANCIAL STRATEGY OF DEVELOPMENT OF THE COMPANIES IN THE RUSSIAN MARKET A.V. Epishin, the Job Seeker of Chair «Finance And Credit» VGNA the Ministry of Finance of Russia ( . .) In work problems of strengthening of financial positions of the Russian companies in the market are considered. Foreign experience of re-structuring of enterprise structures is critically estimated. Conditions of creation of competitive advantages of the Russian business in comparison with its western analogues are analyzed. 18000 16000 14000 12000 Literature 1. The Civil code of the Russian Federation KonsultantPlus 2. V.V. Putin. «The new economy», Sheets from 1/30/2012, http:// www.vedomosti.ru/politics/news 10000 8000 Keywords 6000 Financial strategy; reorganization; merge; absorption; industrial model; merge types. 4000 2000 0 .10 .10 .10 .10 .10 .10 .11 .11 .11 .11 .11 .11 . 3. , « , , » [2]. 1