{"id":3389,"date":"2021-01-30T21:58:29","date_gmt":"2021-01-30T19:58:29","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=3389"},"modified":"2021-03-11T10:35:45","modified_gmt":"2021-03-11T08:35:45","slug":"%d0%bd%d0%b0%d0%bf%d1%80%d1%8f%d0%bc%d0%b8-%d0%b0%d0%bd%d0%b0%d0%bb%d1%96%d0%b7%d1%83-%d1%84%d1%96%d0%bd%d0%b0%d0%bd%d1%81%d0%be%d0%b2%d0%b8%d1%85-%d1%85%d0%b0%d1%80%d0%b0%d0%ba%d1%82%d0%b5%d1%80","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=3389","title":{"rendered":"\u041d\u0430\u043f\u0440\u044f\u043c\u0438 \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0441\u0442\u0438\u043a \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0457 \u0431\u0435\u0437\u043f\u0435\u043a\u0438 \u0437\u0430 \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0430\u043c\u0438 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0437\u0432\u0456\u0442\u043d\u043e\u0441\u0442\u0456"},"content":{"rendered":"

<\/p>\n

\u041d\u0410\u041f\u0420\u042f\u041c\u0418 \u0410\u041d\u0410\u041b\u0406\u0417\u0423 \u0424\u0406\u041d\u0410\u041d\u0421\u041e\u0412\u0418\u0425 \u0425\u0410\u0420\u0410\u041a\u0422\u0415\u0420\u0418\u0421\u0422\u0418\u041a \u0415\u041a\u041e\u041d\u041e\u041c\u0406\u0427\u041d\u041e\u0407 \u0411\u0415\u0417\u041f\u0415\u041a\u0418 \u0417\u0410 \u041f\u041e\u041a\u0410\u0417\u041d\u0418\u041a\u0410\u041c\u0418 \u0424\u0406\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0407 \u0417\u0412\u0406\u0422\u041d\u041e\u0421\u0422\u0406<\/p>\n

DIRECTIONS OF ANALYSIS OF FINANCIAL CHARACTERISTICS OF ECONOMIC SECURITY ACCORDING TO FINANCIAL STATEMENTS<\/p>\n

<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 160-163. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>4, \u0422\u043e\u043c 1, 2020 (28<\/strong>4)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u0420\u0417\u0410\u0404\u0412 \u0413. \u0406., \u0428\u0415\u0412\u0427\u0423\u041a \u041c. \u041e.
\n\u0425\u043c\u0435\u043b\u044c\u043d\u0438\u0446\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442<\/p>\n

RZAEV G., SHEVCHUK M.
\nKhmelnytskyi National University<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2020-284-4-29<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received:<\/strong> 22.07.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 29.09.2020<\/p>\n

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\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0430 \u0431\u0435\u0437\u043f\u0435\u043a\u0430, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0431\u0435\u0437\u043f\u0435\u043a\u0430, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0430 \u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044c, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0441\u0442\u0438\u043a\u0438, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u0441\u0442\u0430\u043d.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

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.\u00a0The financial characteristics of economic security of the enterprise are investigated.\u00a0Considered as a security level of the enterprise.\u00a0It is presented as the ability of an enterprise to function effectively.\u00a0It is defined as the ability to provide sustainable growth and further development.\u00a0Emphasized on the ability to promote the protection of the\u00a0financial interests of the enterprise at all\u00a0levels of development.\u00a0It is presented as the\u00a0ability of an enterprise to withstand threats. The financial security features are substantiated.\u00a0The security of the financial condition is determined.\u00a0Financial security is defined as the state of assets and liabilities of an enterprise.\u00a0It is defined as the state of optimal capital structure.\u00a0It is suggested to study how\u00a0the level of financial resources of the enterprise. It is considered as a state of efficiency of use of financial and economic resources.\u00a0It is substantiated as a characteristic of the\u00a0current financial state\u00a0of the enterprise.\u00a0The state of stable development of the enterprise is considered.\u00a0Presented\u00a0as a state of profitability and profitability.\u00a0It is defined as the\u00a0degree 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.\u00a0The grounds for the characteristics of the financial condition are substantiated.\u00a0Presented as assets, liabilities and liquidity.\u00a0The\u00a0features 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.\u00a0The directions of the study of financial security according to its characteristics are outlined.\u00a0A systematic approach to assessing the level of financial threats is proposed.
\nKeywords:<\/strong> economic security, financial security, financial reporting, financial characteristics, financial results, financial condition.<\/p>\n

References<\/strong><\/p>\n

    \n
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