Учётно-контрольная система в обеспечении экономической безопасности фирмы

Abstract

Under modern conditions of economic development, more and more important requirements are imposed on accounting, production, and financial systems of the organization. Accounting process is considered to be one of the most complicated. It depends on industry specifics, constantly changing legislation, as well as high degree of government regulation. Under certain crisis phenomena in the national and international economy, there is a necessity to substantiate theoretical and methodological aspects of formation and functioning of accounting and control system within the framework of organization's management mechanism. It is necessary to consider the existing mechanisms of accounting and control system, which will allow the management staff of the organization obtaining reliable information about the external and internal environment of financial and economic activities of the company. The concepts of formation of accounting and control system considered in the article allow judging the level of economic security of the organization, which forms the basis of the constituent basic elements of the activities. The purpose of the study is to develop the means to improve economic security of the company while implementing accounting and control functions of the organization. The research methodology is based on scientific research, system analysis and logical modeling of the processes and phenomena, graphical construction and of assumptions and hypotheses formation. As a result of the analysis, a list of preventive measures is proposed to prevent the threats to economic security of the system. The directions of accounting and control environment improvement are shown through augmented system of classification of threats to economic security taking into account functional goals and structural elements of accounting and control system,. The considered measures will ensure accounting and control system adaptation to the conditions of functioning in internal and external environment, will allow taking into account specific risks depending on the type of the organization activity, and will affect the efficiency and relevance of management decisions.