CORE CHARACTERISTICS AND DIRECTIONS OF FINANCIAL SECURITY MANAGEMENT OF ENTERPRISES IN THE SYSTEM OF THE STATE FINANCIAL SECURITY REGULATION

Nataliia ZACHOSOVA, Olena DUDAK, Olexandra KURCHENKO

Анотація


Introduction. In a context of the constant transformation of the global economy, no country in the world is able to effectively implement its foreign and domestic policies, ensure the success of the implementation of socio-economic state programs without promoting correlation of the vectors of financial and economic policy with national economic interests. One of such interests during the period of economic instability and the presence of destructive processes in financial systems of even highly developed countries is the provision of financial security at the macro level.

Purpose. The purpose of the proposed scientific research is to specify the concept of financial security of the enterprise as a component of the categorical apparatus for regulating the financial security of the state.

Methods. The methodological basis of the study is a set of methods of cognition: generalization, cross-comparisons, historical-logical and retrospective methods.

Results. The study of the concept of financial security of the enterprise as a component of the categorical apparatus for regulating financial security of the state made it possible to establish that the financial security of the enterprise is a complex economic category. Also on the basis of the theoretical analysis it is determined that financial security of an enterprise is a component of the economic security of an enterprise that has the ability to carry out its economic activity, including financial activity; a state that ensures the protection of the financial interests of the enterprise from possible internal and external threats. The tools for strengthening financial security at the macro level were determined and the method of financial security assessment of the enterprise was proposed based on the main indicators of activity.

Originality. The article deals with the features of financial security of the enterprise. The classical approaches to the specification of the concept "financial security of the enterprise" are systematized and critically reviewed, and its author's definition is proposed. Tools for strengthening financial security of the enterprise are defined. The method of optimizing financial security of an enterprise on the basis of its estimation is offered.

Conclusion. The authors outlined and critically analyzed seven existing approaches to the interpretation of the notion of financial security of the enterprise, and also grouped them into categories: identification of financial security with the notion of the state of the enterprise, understanding of it as the ability to conduct productive financial and economic activity; financial security as a pledge of strategic financial growth enterprises; as system of counteraction to risks and their financial consequences; as a state of balance of financial interests of enterprises and different categories and its stakeholders, as a structural and functional component of the system of economic security of the enterprise and as a specific type of economic relations in which enterprise is integrated.


Ключові слова


financial security; financial condition; financial security of the state financial activity; financial strategy; threats; risks; financial instruments; state regulation

Посилання


Blank, I. A. (2006) Upravlinnya finansovoyu bezpekoyu pidpryyemstva. Kyiv: Nyka-Tsentr, Élha (in Ukr).

Horyacheva, K. S. (2003) Finansova bezpeka pidpryyemstva. Sutnist ta mistse v systemi ekonomichnoyi bezpeky [Financial security of the enterprise. Essence and place in the system of economic security]. Ekonomist, 8, 65-67 (in Ukr).

Ponomarenko, O. E. (2010) Teoretychni aspekty finansovoyi bezpeky pidpryyemstv [Theoretical aspects of financial security of enterprises]. Ekonomika rozvytku, №1 (53), 77-80 (in Ukr).

Zhuravka, O.S. (2012) Teoretychni aspekty formuvannya systemy finansovoyi bezpeky pidpryyemstva [Theoretical aspects of forming a system of financial security of the enterprise]. Innovatsiyna ekonomika, 4, 234-237 (in Ukr).

Muntiyan, V.I. (1999) Ekonomichna bezpeka Ukrayiny. Kyiv: KVITS (in Ukr).

Berdar, M. (2011) Ensuring financial security of business entities. Visnyk Kyyivskoho natsionalnoho universytetu im. T. Shevchenka. Ekonomika. 124/125, 73-76 (in Ukr).

Krakos, YU. B. (2008) Upravlinnya finansovoyu bezpekoyu pidpryyemstv. Ekonomika ta upravlinnya pidpryyemstvamy mashynobudivnoyi haluzi: problemy teoriyi ta praktyky, 1(1), 86– 97 (in Ukr).

Papehin, R. S. (2007) Indicators of financial security of enterprises. Volgograd: Volgograd Scientific Publishing House .

Gukova, A.B. (2006) Rol' finansovoy bezopasnosti predpriyatiya v sistemeyego ekonomicheskoy bezopasnosti [The role of financial security of an enterprise in the system of economic security] Obrazovaniye i obshchestvo, 3, 98-102.

Kyrychenko, O. A. (2009) Vdoskonalennya upravlinnya finansovoyu bezpekoyu pidpryyemstv v umovakh kryzy [Improving the management of financial security of enterprises in a crisis] Investytsiyi : praktyka ta dosvid,10, 22–26 (in Ukr).

Kutsyk, V.I. (2011) Financial security of the enterprise independent object of management: problems of providing . Naukovyy visnyk NLTU Ukrayiny, 21.4 , 250-255.

Lavrova, Yu. V. Financial security of the enterprise: classification of threats. Retrived from: http://archive.nbuv.gov.ua/portal/Soc_Gum/Ecan/ 2011_9_2 / pdf / lavrova.PDF.

Kudrytska, Zh.V. (2012) Cystema upravlinnya finansovoyu bezpekoyu pidpryyemstva [System of management of financial security of the enterprise], 1 (in Ukr).

Chibisova, I.V. Mekhanizm zabezpechennya finansovoyi bezpeky pidpryyemstva. Retrived from: http://www.nbuv.gov.ua/portal/soc_gum/ppei/ 2011_31/ Chibis.pdf (in Ukr).

Kozak, L.S. (2008) Kontseptualni ta metodychni zasady formuvannya mekhanizmu zabezpechennya finansovoyi bezpeky pidpryyemstva [Conceptual and methodical principles of forming a mechanism for providing financial security of the enterprise] Ekonomika i upravlinnya, 13, 97-101 (in Ukr).

Sorokina, O.M. (2009) Zmist definitsiyi «finansova bezpeka» [Contents of the definition of "financial security"] Torhivlya i rynok Ukrayiny, 28(3) , 270-274 (in Ukr).


Повний текст: PDF

Посилання

  • Поки немає зовнішніх посилань.
Архів
2015 4 12   24 33
2016 1 2   3 4
2017 1 2 2 (Ч.2) 3 4 (Ч.1) 4 (Ч.2)
2018 1 2   3 4  
2019 1          

Користувач

Інформація

Зміст журналу

Перегляд

Мова