ENTERPRISE FINANCIAL SECURITY: THEORETICAL AND METHODOLOGICAL ASPECTS

The features of the theoretical and methodological aspects of the financial security of enterprises are considered in the paper. Modern theories, concepts and hypotheses of enterprise management are the theoretical and methodological basis of the paper. Comparative analysis is used. Scientific works, materials of periodicals, information resources of the Internet are the methodological and informational basis of the paper. It has been proven that the financial security of enterprises ensures a high level of financial security of the national economy. Content analysis of Ukrainian scientific publications on the subject for 2017–2021 was carried out. The main features of the definition of «enterprise financial security» were identified: provide balance and stable financial position; contribute to the efficient enterprise operation; allow to identify problem areas of an enterprise in the early stages; neutralize crisis and prevent bankruptcy. The key elements of the stability of the enterprise financial security system were identified. It is stated that the financial security system of specific enterprises provides a differentiated level of quantitative and qualitative parameters for protection of their financial interests, which are adequate for their financial philosophy. A system for ensuring the financial security of an enterprise was built on the basis of a hierarchical system of three levels: financial methods, financial tools, financial leverage. Internal and external threats to the financial security of enterprises were analyzed. A classification of threats to the financial security of enterprises was created in accordance with six groups of features: forms of manifestation; areas of origin; environment; ability to implement; type of object of attack; size of expected losses. It has been proven that financial risk management (risk management system) is part of a company financial security system. There are three components of financial risk management: high quality risk analysis, quantitative assessment of quantitative risks and development of risk situations. Prospects for further studies in this subject area are to substantiate methods and indicators of assessment, factors that affect financial security and levels of financial security for assessment of the state of financial security of enterprises.