FORMATION OF THE SYSTEM OF FINANCIAL AND ECONOMIC SAFETY OF THE ENTERPRISE

The article is devoted to the research of conceptual approaches to the formation of the system of financial and economic security of the enterprise. Generalized scientific approaches to the definition of the essence of financial and economic security of the enterprise. The common features and differences in the interpretation of the concept of financial and economic security of the enterprise are revealed. It is substantiated that financial and economic security of enterprises is a broad and multidimensional economic category, which reflects certain economic relations regarding the formation and directing of financial flows of the enterprise. The main components of the system of financial and economic security of the enterprise, which are initially presented as a minimum set of necessary components, are outlined, and during all stages of the life cycle they acquire new quantitative and qualitative properties in order to achieve the necessary level of performance. It is determined that the system of financial and economic security of an enterprise should be based on the principles of complexity, timeliness, continuity, legality, planning, optimality, interaction, combination of publicity and confidentiality, and competence. The generalization of strategies, subjects, objects and tools of the system of financial and economic security of the enterprise is carried out. It is noted that economic activity is being built on financial, material, informational, intellectual, human resources, and they act as objects of protection in the system of financial and economic security. The necessity of continuous improvement of the theoretical positions, methodical approaches, mechanisms and tools for forming the system of financial and economic security of the enterprise, which will promote improvement of its financial and economic status and market prosperity, is confirmed.