МЕТОДИКА ОПРЕДЕЛЕНИЯ ФИНАНСОВОЙ БЕЗОПАСНОСТИ МУНИЦИПАЛЬНЫХ ОБРАЗОВАНИЙ

Abstract

At present, with rapidly changing economic and political conditions, less attention is focused on the development of rural areas. Ensuring economic security is one of the mandatory conditions for the stable development of the state, while the task of preserving the economic, natural, environmental, demographic and cultural potential remains urgent. The current state of most of the country's territories is such that the pace of development of certain specific regions remains at a low level. Such a phenomenon does not allow us to achieve sustainable economic security in the long term. Therefore, it is necessary in today's conditions to develop measures to determine the financial stability of the regions and individual territories of the country for the purpose of their promotion. In this regard, the definition of financial indicators becomes an urgent problem in the assessment of the economic security of municipalities. At the same time, the issues of financial security of rural areas are of particular relevance. The subject of the study is the formation of a system for identifying financial indicators in assessing the economic security of rural areas. The theoretical and practical significance of solving problems related to achieving sustainable rural development determined the choice of goals, objectives, object and subject of this study. Based on the above, the object of the study is the municipal budget and agricultural enterprises as the basis for the development of rural areas. The purpose of the study is to substantiate the methodology for assessing the financial security of rural areas as a financial management tool at the municipal level. The following tasks were implemented: selection of financial indicators based on official and expert sources; justification of the mathematical apparatus for calculating the integral and partial indicators of the financial security of the territory using the principles of qualimetry (the science of quality measurement). The proposed methodology allows us to systematize financial and economic indicators, serves as the main basis for calculating the financial and economic security of not only one district of the Udmurt Republic, but is also applicable to other rural areas of the country.