The article examines the theoretical issues of financial recovery of an agricultural enterprise as part of the overall system of crisis management. It is established that the main tool of its implementation is the organizational and economic mechanism (strategy), the development and implementation of which has a positive impact on the economic development of the enterprise through a quality approach to its implementation. production and financial potential. The financial methods and approaches to recovery are considered, the estimation of each of its possible and described its main characteristics is made. The process of developing a business plan as an element of reorganization, which should provide a timely response to changes in the economy, analyze the possibility of deviations from the plan and determine the target settings of the enterprise as a microeconomic system in the economy. Based on the analysis of existing financial approaches to the recovery of agricultural enterprises, it is created that in the theory and practice of crisis management there is a problem in the form of imperfect assessment of the feasibility of financial recovery. There is a need to improve the mechanism of recovery not only in terms of loss of solvency, but also to preserve and improve the potential of the enterprise.