Фінансова безпека держави та підприємства: основи формування аналітичних ознак дослідження
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Файли
Дата
2018
Автори
Рзаєва, Т.Г.
Балабанюк, Д.В.
Rzaeva, T.
Balabaniuk, D
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті доведено актуальність обраної тематики. Досліджено існуючі теоретичні підходи до розуміння поняття
«фінансова безпека» як на рівні держави, так і на рівні підприємства. Узагальнено основні ознаки поняття «фінансова
безпека» як комплексної категорії на рівні держави та на рівні господарюючого суб’єкта. Визначено основні ознаки та
характеристики рівня фінансової безпеки суб’єкта господарювання. Визначено напрями формування основ аналітичних
ознак оцінки фінансової безпеки.
The article proves the relevance of the selected topics. The existing theoretical approaches to the understanding of the notion of financial security at the state level and at the enterprise level are investigated. The main features of the notion "financial security" as a complex category at the level of the state and at the level of the economic entity are generalized. The main features and characteristics of the financial security level of the entity are determined. Financial security is considered as a description of the financial state of the economic entity. Presented as a description of the state of financial resources and cash flow. Financial security is presented as a regulator of the balance and quality of the use of financial instruments. Financial security is considered as a characteristic of the efficiency of using corporate resources and the efficiency of the operation of the enterprise. Characterizes the level of threats to financial security by indicators of financial reporting. The directions of formation of the basis of analytical features of financial security assessment are determined. It is proposed to conduct research on efficiency and effectiveness levels of the enterprise. It is advisable to assess the financial condition of the enterprise by financial ratios. The expediency of studying the level of competitiveness and business activity of the enterprise has been proved. The importance of evaluating the prospects of bankruptcy by assessing the intensity of the dynamics of financial reporting indicators is substantiated.
The article proves the relevance of the selected topics. The existing theoretical approaches to the understanding of the notion of financial security at the state level and at the enterprise level are investigated. The main features of the notion "financial security" as a complex category at the level of the state and at the level of the economic entity are generalized. The main features and characteristics of the financial security level of the entity are determined. Financial security is considered as a description of the financial state of the economic entity. Presented as a description of the state of financial resources and cash flow. Financial security is presented as a regulator of the balance and quality of the use of financial instruments. Financial security is considered as a characteristic of the efficiency of using corporate resources and the efficiency of the operation of the enterprise. Characterizes the level of threats to financial security by indicators of financial reporting. The directions of formation of the basis of analytical features of financial security assessment are determined. It is proposed to conduct research on efficiency and effectiveness levels of the enterprise. It is advisable to assess the financial condition of the enterprise by financial ratios. The expediency of studying the level of competitiveness and business activity of the enterprise has been proved. The importance of evaluating the prospects of bankruptcy by assessing the intensity of the dynamics of financial reporting indicators is substantiated.
Опис
Ключові слова
економічна безпека, фінансова безпека держави, фінансова безпека підприємства, фінансова система, фінансовий стан, ймовірність банкрутства, economic security, financial security of the state, financial security of the enterprise, financial system, financial condition, probability of bankruptcy
Бібліографічний опис
Рзаєва, Т.Г. Фінансова безпека держави та підприємства: основи формування аналітичних ознак дослідження [Текст] / Т. Г. Рзаєва, Д. В. Балабанюк // Вісник Хмельницького національного університету. Економічні науки. – 2018. – № 4. – С. 246-250.