РОЗВИТОК ТЕОРЕТИЧНИХ ЗАСАД СУТНОСТІ ФІНАНСОВОЇ БЕЗПЕКИ БАНКІВСЬКОЇ СИСТЕМИ

Abstract

In the current economic environment, characterized by a high level of instability and risks, the issue of financial security of the banking system is of particular relevance. The banking sector, being a key element of the country’s financial system, plays a crucial role in ensuring economic growth and stability. Today, the Ukrainian banking system is going through rather difficult times, mainly due to military operations and political instability, which creates preconditions for new challenges and threats it has never faced before. All this indicates that now, more than ever, it is necessary to pay considerable attention to ensuring the sustainable functioning of the banking sector, as it is a key element in the formation and maintenance of the financial security of the state as a whole. The problem of ensuring the financial security of banks under martial law in Ukraine is a new area of research for the Ukrainian community of scholars. The current situation in the scientific support of the formation of the financial security system of commercial banks in Ukraine indicates conceptual miscalculations. The banking sector, which actually exists as a holistic phenomenon, does not have a complete adequate theoretical and methodological systemic reflection. There is also no full-fledged methodological framework for solving specific problems of protecting banking institutions. There is also a lack of research on clarifying basic concepts. For example, there is no scientifically based concept and mechanism for ensuring the financial security of banking activities, no systematic description of the types and content of threats to the financial security of banking institutions, no thorough description of financial regulators of the security and stability of the banking system. At the same time, a clear definition of the essence of the financial security of the banking system depends on: identifying and classifying threats; forming a system for ensuring the financial security of banking institutions; clarifying the place and role of various actors in this system; and a reasonable formulation of their tasks and functions. Therefore, the study of the theoretical foundations of the essence of financial security of banks is critical for the development of effective mechanisms for protection and management of all risks in the banking sector.