Improving the methodology for analyzing the financial stability of the bank in order to increase economic security

Abstract

Annotation. The subject of this article is the existing methods, both abroad and in the Russian Federation, in terms of analyzing the financial stability of banks as one of the factors affecting economic security in general. The modern legislation of the Russian Federation is analyzed in detail in terms of the methods used to analyze the financial stability of banks by the Bank of Russia. Attention is also paid to other existing methods: popular foreign methods, as well as the methodology created by the rating agency of Expert RA JSC. The most important theses on each of the considered methods are revealed, as well as shortcomings that require attention and improvement are revealed. The formal-logical method is used as the basis for the analysis of existing methods for the analysis of financial stability and systematization of the main provisions. A comparative method was also used in order to identify trends and shortcomings in the methods used. The article presents the author's reasoned position on the problem of analyzing the financial stability of a bank as a private factor affecting the overall financial stability of the system, as one of the factors of economic security. The scientific novelty of the article consists in the proposal to improve the methodology of the analysis of the financial stability of the bank in order to early prevent the occurrence of risk factors for the loss of financial stability by the bank, the importance of including the bank's business model in the analysis of accounting is determined. Based on the analysis, it is concluded that the existing methods in the Russian Federation require clarification and refinement, especially in terms of accounting for the analysis of the financial stability of banks of their business models. Taking into account this indicator will make it possible to identify inefficient banks from the point of view of their banking activities, and also raises the question of further development of such banks from a strategic point of view.