Організаційно-економічний механізм забезпечення фінансової безпеки підприємства

Abstract

Формування безпечних умов розвитку українських підприємств залежить від ефективності забезпечення їх економічної безпеки. У структурі системи економічної безпеки підприємства ключову роль відіграє її фінансова складова. Відсутність належного методологічного базису ускладнює здійснення захисту від негативної дії зовнішніх та внутрішніх загроз для фінансової безпеки підприємства. Сформовано власне визначення фінансової безпеки українських підприємств. Розглянуто ключові підходи до трактування термінів «механізм» та «організаційно­-економічний механізм». Запропоновано методичні засади створення організаційно-­економічного механізму забезпечення фінансової безпеки підприємств. Увагу зосереджено на визначенні змісту організаційної та економічної складової. The formation of safe conditions for the development of Ukrainian enterprises depends on the effectiveness of ensuring their economic security. In the structure of the system of economic security of the enterprise, its financial component plays a key role. The lack of a proper methodological basis makes it diffcult to protect against the negative impact of external and internal threats to the economic security of the enterprise. A generalization has made it possible to identify the presence of signifcantly different points of view, which made it possible to interpret the financial security of an enterprise as a key component of the economic security of the enterprise; from the point of view of statics, the characteristic of financial condition is determined by the necessary level of resistance to the negative influence of destabilizing factors; from the standpoint of dynamics – the activity is aimed at protecting and achieving financial interests; provides for reducing the level of fnancial risks and countering external and internal threats; aims to increase the effciency of use of financial resources and reduce financial losses and the likelihood of bankruptcy. It can be argued that, for such an interpretation, ensuring this component of economic security requires the formation of an appropriate mechanism. The components of the term «organizational and economic mechanism for ensuring the financial security of the enterprise» have been consistently considered. Key approaches to the interpretation of the terms «fnancial reorganization», «mechanism», and «organizational and economic mechanism» have been defned. In the scientifc literature, traditionally, certain aspects of the formation and application ofa financial security management mechanism are considered, and the development of a methodological framework for creating an organizational and economic mechanism for ensuring the financial security of the enterprise is not given due attention. The compilation has made it possible to reveal that the organizational and economic mechanism is based on the organizational and economic components (forms, methods, means, methods, levers, supplies), the use of which is aimed at achieving tactical and strategic goals. In the context of ensuring financial security, the structure of the organizational and economic mechanism does not change, that is, it is an organizational and economic component, but a system is being formed that should ensure the achievement of financial interests and protect the fnancial resources of the enterprise. The organizational component, according to the author, should include: a detailed organizational structure of the economic security system with the allocation of units responsible for ensuring financial security; making necessary changes to the accounting and analytical support system for the timely identifcation, establishment of the essence and tracking the dynamics of the emergence and impact of challenges, risks and threats to the fnancial security of the enterprise; implementation of internal organizational measures to enhance coordination between individual units, the establishment of channels of information transmission with limited access, protection of trade secrets; increased interaction with external security actors to protect financial interests and identify additional opportunities. It is considered that the economic component of the organizational and economic mechanism should be aimed at: financial support for the organization and implementation of protective measures; development of an internal regulatory framework for financial security, in particular the recommended values of indicators, their limit values and compliance with a certain level of security; formation of a system for assessing the level of financial security; the establishment of information support for the development and implementation of protective measures; building a system for assessing the effectiveness of the actions of security subjects the creation of reserve funds with the aim of accumulating financial resources to perform actions that are not stipulated by the regular mode of ensuring the financial security of the enterprise. The use of the organizational­economic mechanism for ensuring financial security provides for the creation of conditions for maintaining the necessary level of fnancial security, which allows you to maintain the financial system of the enterprise and achieve financial interests in tactical and strategic dimensions.