Abstract
<jats:p>The article substantiates that the risks of agricultural enterprises accompany their economic activities at all stages of the reproductive process - from the formation of resource potential to the production and sale of products, which necessitates the development of a mechanism for their neutralization. Risk is considered as an economic category that manifests itself through probable deviations of income, expenses, profit, profitability and liquidity from planned values under the influence of internal and external factors. It is proposed to define the mechanism for neutralizing enterprise risks as an integrated economic system of interconnected elements, methods, tools and management procedures aimed at identifying, assessing and minimizing the negative impact of risks in order to ensure the stability of functioning and achieve strategic development goals. It is established that the effectiveness of the mechanism is ensured by adhering to the principles of systematicity, prevention, adaptability, economic feasibility, integration, continuity, justification and responsibility. The main groups of risk factors that affect the performance of agricultural enterprises are summarized, including climatic, economic, financial, technological, legal, regulatory, social, environmental and logistical. It is determined that their complex impact requires the use of a systemic approach to risk management. The structural components of the risk neutralization mechanism are identified: the object, the subject of management, information and analytical support, as well as methods and tools of influence. The implementation of the proposed approach will contribute to increasing the economic security and sustainability of agricultural enterprises. The proposed structure of the risk neutralization mechanism in the business system ensures increased adaptability of agricultural enterprises to changes in the external environment, fluctuations in market conditions, and transformation of institutional operating conditions, which contributes to the stabilization of financial results and the growth of their competitiveness in the long term.</jats:p>