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