ПОНЯТТЯ ФІНАНСОВОЇ БЕЗПЕКИ ЯК НАУКОВОЇ ТА УПРАВЛІНСЬКОЇ КАТЕГОРІЇ У ВЗАЄМОЗВ’ЯЗКУ З ДЕФІНІЦІЯМИ ВИКЛИКУ, НЕБЕЗПЕКИ, ЗАГРОЗИ І РИЗИКУ

Abstract

Introduction . The article defines the conceptual features and characteristic semantic features of the terms and risk. The list of popular and suitable approaches for defining the essence of the concept of financial security as a scientific and management category, and their advantages and disadvantages, have been established. The concept of financial security as a scientific and management category in relation to the definitions of challenge, danger, threat and risk is explored . One such interest in times of economic instability and the presence of destructive processes in the financial systems of even economically advanced nations, triggered by financial threats and risks, is to ensure financial security at the macro level. The lack of a unified universal approach to the definition of the concept of financial security, which is an important component of economic security, the lack of formation of thesaurus of security studies for the processes of formation, operation and management of the financial security system of subjects of the national economy and the state as a whole actualize the scientific task of developing a methodology for managing financial and macroeconomic security strategic levels and the applied task of applying its provisions in the practical plane. Purpose . The purpose of the article is to provide suggestions for specifying the substantive features of the concept of financial security. To achieve this goal, it is necessary to perform such tasks as: to establish conceptual features and characteristic semantic features of the terms and risk, to establish the essence, advantages and disadvantages of popular approaches to defining the essence of financial security as scientific and management category. Methods. The method of theoretical analysis, the method of generalization, comparison is used. Results. From the managerial position of the manager, the risk always exists and has an uncertain outcome for the security state; a challenge is a risk that has not been taken by management and preventive action; danger is a phenomenon with probable negative consequence, and threat is a consequence of unsuccessful risk management. Features of such popular approaches to the definition of financial security as classical (traditional), systemic, stakeholder-oriented, resource, multilevel (structural), risk-oriented (threat-oriented), complex, mixed are described. Originality. Financial security is not only an activity for managing risks (in particular, financial) and protecting the financial interests of the enterprise from external and internal threats, but also the ability of the enterprise to effectively carry out its economic, first and foremost, financial, activities. Financial security is not only a balanced state of finances, a sufficient level of liquidity of assets and availability of necessary financial reserves, but also resistance to negative influences of the internal and external environment and the ability of the enterprise to independently develop and implement a strategy for conducting its own financial activity in the future. Conclusion. Studying the problems of providing financial security at the micro and macro level has led to the conclusion that there is a lack of common understanding of the concept of financial security of the national economy, the lack of thesaurus of security studies to form a financial security system, its functioning and management in the process of activity of the subjects of the national economy.