{"title":"企业财务安全的特点、构成、主要威胁和危险","authors":"I. Makarchuk, V. Malyshko, L. Yaremenko","doi":"10.31470/2306-546x-2023-56-183-193","DOIUrl":null,"url":null,"abstract":"The planning of the development of socio-economic systems has always been at the epicenter of attention of scientific representatives, and its conceptual basis was founded in the works of R. Braley, S. Myers, R. Ackoff, M. Powcock, A. Taylor. Separate methodological, organizational and methodological aspects of the financial security of enterprises are studied by foreign scientists, such as J. Siegel, R. Curtis, F. Li Cheng, J. Finnerty, Jai K. Shim, Ukrainian scientists, the main ones are: A. G. Belaya, O. V. Arefieva, I. T. Balabanov, I. A. Blank, Yu. M. Vorobyov, T. A. Kirsanova, V. M. Grineva, V. V. Kovalev, L. A. Ligonenko, G. A. Kramarenko, E. S. Stoyanova, L. A. Shvaiko, O. E. Chernaya, V. M. Sheludko and others. In conditions of financial instability of the national economy, the volatility of transformation processes, the emergence of financial and economic imbalances and uncertainty begins. Consequently, the efficiency of the functioning of the financial system, both at the macro and micro levels, is unsatisfactory and in modern conditions is characterized by numerous shortcomings, problems and contradictions. For the effective functioning of enterprises, it is necessary to increase the level of their financial security. Improper attention to the process of managing financial security in an enterprise leads to the emergence and development of crisis phenomena, complicates the process of getting out of them and hinders the process of economic growth of enterprises. In addition, in conditions of a low level of financial security, the financial stability, competitiveness and financial independence of business entities are deteriorating. Therefore, the key to the progressive development of the enterprise and the main prerequisite for its stable operation is the development of an effective system for assessing the level of financial security of the enterprise, the study of the main risks, dangers and threats that can affect the state of its financial security, and subsequently the formation of a strategy for managing the financial security of the enterprise. Therefore, the problem of managing the financial security of a business enterprise remains relevant. The purpose of writing this article is a theoretical substantiation of the main threats to the financial security of enterprises and the advisability of introducing the necessary measures to minimize existing risks and threats. The subject of the study is a set of theoretical and methodological approaches to assessing the level of enterprise security and identifying ways to strengthen it.","PeriodicalId":256787,"journal":{"name":"University Economic Bulletin","volume":"12 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Financial security of enterprises: characteristics, components, main threats and dangers\",\"authors\":\"I. Makarchuk, V. Malyshko, L. Yaremenko\",\"doi\":\"10.31470/2306-546x-2023-56-183-193\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The planning of the development of socio-economic systems has always been at the epicenter of attention of scientific representatives, and its conceptual basis was founded in the works of R. Braley, S. Myers, R. Ackoff, M. Powcock, A. Taylor. Separate methodological, organizational and methodological aspects of the financial security of enterprises are studied by foreign scientists, such as J. Siegel, R. Curtis, F. Li Cheng, J. Finnerty, Jai K. Shim, Ukrainian scientists, the main ones are: A. G. Belaya, O. V. Arefieva, I. T. Balabanov, I. A. Blank, Yu. M. Vorobyov, T. A. Kirsanova, V. M. Grineva, V. V. Kovalev, L. A. Ligonenko, G. A. Kramarenko, E. S. Stoyanova, L. A. Shvaiko, O. E. Chernaya, V. M. Sheludko and others. In conditions of financial instability of the national economy, the volatility of transformation processes, the emergence of financial and economic imbalances and uncertainty begins. Consequently, the efficiency of the functioning of the financial system, both at the macro and micro levels, is unsatisfactory and in modern conditions is characterized by numerous shortcomings, problems and contradictions. For the effective functioning of enterprises, it is necessary to increase the level of their financial security. Improper attention to the process of managing financial security in an enterprise leads to the emergence and development of crisis phenomena, complicates the process of getting out of them and hinders the process of economic growth of enterprises. In addition, in conditions of a low level of financial security, the financial stability, competitiveness and financial independence of business entities are deteriorating. Therefore, the key to the progressive development of the enterprise and the main prerequisite for its stable operation is the development of an effective system for assessing the level of financial security of the enterprise, the study of the main risks, dangers and threats that can affect the state of its financial security, and subsequently the formation of a strategy for managing the financial security of the enterprise. Therefore, the problem of managing the financial security of a business enterprise remains relevant. The purpose of writing this article is a theoretical substantiation of the main threats to the financial security of enterprises and the advisability of introducing the necessary measures to minimize existing risks and threats. 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引用次数: 0
摘要
社会经济系统发展规划一直是科学代表关注的焦点,其概念基础建立在R. Braley、S. Myers、R. Ackoff、M. Powcock、A. Taylor等人的著作中。国外科学家如J. Siegel、R. Curtis、F. Li Cheng、J. Finnerty、Jai K. Shim等分别从方法论、组织和方法论方面对企业财务安全进行了研究,乌克兰科学家主要有:A. G. Belaya、O. V. Arefieva、I. T. Balabanov、I. A. Blank、Yu。M.沃罗约夫,T. A.基尔萨诺娃,V. M.格列涅娃,V. V.科瓦列夫,L. A.利戈年科,G. A.克拉玛连科,E. S.斯托扬诺娃,L. A.什瓦伊科,O. E.切尔纳亚,V. M.舍鲁德科等。在国民经济财政不稳定的情况下,改革进程的不稳定,财政和经济的不平衡和不确定性开始出现。因此,金融系统在宏观和微观两级的运作效率都不能令人满意,在现代条件下,其特点是有许多缺点、问题和矛盾。企业要想有效运作,就必须提高企业的财务安全水平。对企业财务安全管理过程的不重视,导致了危机现象的产生和发展,使危机的摆脱过程复杂化,阻碍了企业经济增长的进程。此外,在金融安全水平较低的情况下,企业实体的金融稳定性、竞争力和财务独立性正在恶化。因此,建立有效的企业财务安全水平评估体系,研究影响企业财务安全状态的主要风险、危险和威胁,进而形成管理企业财务安全的战略,是企业逐步发展的关键,也是企业稳定运行的主要前提。因此,管理企业财务安全的问题仍然是相关的。撰写本文的目的是对企业财务安全面临的主要威胁进行理论论证,并提出必要的措施来降低现有风险和威胁的可行性。本研究的主题是一套评估企业安全水平和确定加强企业安全的方法的理论和方法。
Financial security of enterprises: characteristics, components, main threats and dangers
The planning of the development of socio-economic systems has always been at the epicenter of attention of scientific representatives, and its conceptual basis was founded in the works of R. Braley, S. Myers, R. Ackoff, M. Powcock, A. Taylor. Separate methodological, organizational and methodological aspects of the financial security of enterprises are studied by foreign scientists, such as J. Siegel, R. Curtis, F. Li Cheng, J. Finnerty, Jai K. Shim, Ukrainian scientists, the main ones are: A. G. Belaya, O. V. Arefieva, I. T. Balabanov, I. A. Blank, Yu. M. Vorobyov, T. A. Kirsanova, V. M. Grineva, V. V. Kovalev, L. A. Ligonenko, G. A. Kramarenko, E. S. Stoyanova, L. A. Shvaiko, O. E. Chernaya, V. M. Sheludko and others. In conditions of financial instability of the national economy, the volatility of transformation processes, the emergence of financial and economic imbalances and uncertainty begins. Consequently, the efficiency of the functioning of the financial system, both at the macro and micro levels, is unsatisfactory and in modern conditions is characterized by numerous shortcomings, problems and contradictions. For the effective functioning of enterprises, it is necessary to increase the level of their financial security. Improper attention to the process of managing financial security in an enterprise leads to the emergence and development of crisis phenomena, complicates the process of getting out of them and hinders the process of economic growth of enterprises. In addition, in conditions of a low level of financial security, the financial stability, competitiveness and financial independence of business entities are deteriorating. Therefore, the key to the progressive development of the enterprise and the main prerequisite for its stable operation is the development of an effective system for assessing the level of financial security of the enterprise, the study of the main risks, dangers and threats that can affect the state of its financial security, and subsequently the formation of a strategy for managing the financial security of the enterprise. Therefore, the problem of managing the financial security of a business enterprise remains relevant. The purpose of writing this article is a theoretical substantiation of the main threats to the financial security of enterprises and the advisability of introducing the necessary measures to minimize existing risks and threats. The subject of the study is a set of theoretical and methodological approaches to assessing the level of enterprise security and identifying ways to strengthen it.