EN
The financial structure of enterprises is under constant attention of financial science. It is influenced by many factors. However, their intensity in enterprises is varying. In our paper, we focus on the analysis and assessment of the impact of internal business factors and external factors of macro-environment on the financial structure of Slovak and Czech enterprises. The aim of this study is to determine whether there are differences between the impact of these factors (i.e. different course and intensity of their impact) on enterprises across different sectors and countries. We use the multiple regression and correlation analysis as the main research method.