Теоретичні положення фінансової безпеки як складової економічної безпеки підприємства

Abstract

Abstract. Introduction. The article examines the category «financial security of the enterprise» as a component of economic security. The work of domestic and foreign researchers on the issues of economic and financial security of enterprises is outlined. The importance of financial security in the conduct of business activities by enterprises is analyzed. Purpose. The uncoordinated actions of enterprise managers are also reinforced by such external factors of negative influence as hybrid crises, wars, the emergence of new viruses, not to mention the systematic threats of disturbances in the consumer and purchasing behavior of buyers, the entry of new competitors into the market, changes in tax and economic legislation, strategic goals managers of companies in the conditions of globalization, rapid technological progress, which can be difficult to catch up. A wide range of these factors can even lead to mass bankruptcy and liquidation of bankrupt economic entities. The answer to the challenges of today is to create such a financial security management mechanism, which will not only be effective here and now, but will also be adaptive to potential risks in the future. At the same time, at first glance, theoretical provisions remain unchanged and specialist scientists cannot derive new theories or interpretations of familiar terms related to financial security. However, in our opinion, the purpose, tasks and principles of building the financial security of the enterprise may also change, or more precisely, these components can no longer be universal and need to be expanded and modified depending on new circumstances. Results. The author's understanding of the concepts of "economic security" and "financial security" is presented. The authors characterized and systematized the key goals, tasks and principles of the organization of financial security of the enterprise. Conclusions. Based on the fact that new hybrid crises are emerging more and more often, as well as new management tools and methods, in particular in the financial and economic activities of enterprises, it was concluded that the list of tasks and the principle of financial security of the enterprise can be expanded. In particular, it is worth paying attention to the principles of legality, awareness and prevention when building an effective mechanism for managing the financial security of enterprises.