ПІДХОДИ ДО ТРАКТУВАННЯ ФІНАНСОВОЇ БЕЗПЕКИ ПІДПРИЄМСТВА

Abstract

The article is devoted to the study of the main theoretical approaches to filling the content of financial security in its interpretation. In determining the essence of financial security of the enterprise as a phenomenon that characterizes the circumstances of protection of the financial condition of the enterprise from external and internal threats, it is proposed to use structural-semantic analysis of this definition. It is noted that achieving financial security becomes one of the main tasks in the management system of the enterprise and its financial position. Addressing shortcomings in the interpretation of financial security will allow for its proper assessment, planning and control as an object of management. The existing achievements of scientists are analyzed and debatable issues concerning the interpretation of the concept of «financial security of the enterprise» are determined, which allowed to draw a conclusion about the multifaceted and multifaceted nature of the studied phenomenon. It is emphasized that there is no consensus on the interpretation of the essence of the concept of «financial security of the enterprise». The differences between the concept of financial security and the financial condition of the enterprise are considered. Existing definitions of scholars on financial security are grouped by content into approaches to the interpretation of the essence of financial security. Each approach is given a general description, their advantages and disadvantages are presented. It is noted that the authors who interpret financial security through the description of certain internal characteristics of the enterprise are grouped in a parametric approach, through the ability – in the stabilization and orientation, through the interests – in the harmonization. The authors are grouped separately into an object-oriented approach, which takes into account all the signs of financial security of other approaches. The structural-semantic analysis of the term «financial security» is carried out. The results of the structural-semantic analysis of the interpretation of the essence of the concept of «financial security» are given in the semantic aspect and the structural features of the existing interpretations are singled out. The author's understanding of the essence of financial security of the enterprise from the positions which characterize both parameters of this phenomenon and ways of maintenance is logically coordinated with basic concepts «safety» and «finance».