НАПРЯМИ АНАЛІЗУ ФІНАНСОВИХ ХАРАКТЕРИСТИК ЕКОНОМІЧНОЇ БЕЗПЕКИ ЗА ПОКАЗНИКАМИ ФІНАНСОВОЇ ЗВІТНОСТІ
DIRECTIONS OF ANALYSIS OF FINANCIAL CHARACTERISTICS OF ECONOMIC SECURITY ACCORDING TO FINANCIAL STATEMENTS
Сторінки: 160-163. Номер: №4, Том 1, 2020 (284)
Автори:
РЗАЄВ Г. І., ШЕВЧУК М. О.
Хмельницький національний університет
RZAEV G., SHEVCHUK M.
Khmelnytskyi National University
DOI: https://www.doi.org/10.31891/2307-5740-2020-284-4-29
Надійшла / Paper received: 22.07.2020
Надрукована / Paper Printed : 29.09.2020
Анотація мовою оригіналу
У статті розглянуто теоретичні підходи до розуміння фінансової безпеки. Досліджено фінансові характеристики економічної безпеки підприємства. Обґрунтовано ознаки фінансової безпеки. Окреслено фінансову складову економічної безпеки підприємства за характеристиками фінансової звітності. Визначено характеристики фінансової безпеки у розрізі форм звітності. Окреслено напрями дослідження фінансової безпеки за її характеристиками.
Ключові слова: економічна безпека, фінансова безпека, фінансова звітність, фінансові характеристики, фінансові результати, фінансовий стан.
Розширена анотація англійською мовою
The purpose of the article is to investigate the understanding of the concept of “financial security” and justify the financial characteristics of economic security in terms of financial statements. The article deals with theoretical approaches to understanding financial security. The financial characteristics of economic security of the enterprise are investigated. Considered as a security level of the enterprise. It is presented as the ability of an enterprise to function effectively. It is defined as the ability to provide sustainable growth and further development. Emphasized on the ability to promote the protection of the financial interests of the enterprise at all levels of development. It is presented as the ability of an enterprise to withstand threats. The financial security features are substantiated. The security of the financial condition is determined. Financial security is defined as the state of assets and liabilities of an enterprise. It is defined as the state of optimal capital structure. It is suggested to study how the level of financial resources of the enterprise. It is considered as a state of efficiency of use of financial and economic resources. It is substantiated as a characteristic of the current financial state of the enterprise. The state of stable development of the enterprise is considered. Presented as a state of profitability and profitability. It is defined as the degree of protection of financial interests at all levels of financial relations. The financial component of the economic security of the enterprise according to the characteristics of financial statements is outlined. The grounds for the characteristics of the financial condition are substantiated. Presented as assets, liabilities and liquidity. The features on the characteristics of the process of formation of financial results are substantiated. The characteristics of financial security in terms of reporting forms are defined. The directions of the study of financial security according to its characteristics are outlined. A systematic approach to assessing the level of financial threats is proposed.
Keywords: economic security, financial security, financial reporting, financial characteristics, financial results, financial condition.
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