THEORETICAL ASPECTS OF THE RESEARCH OF THE FINANCIAL SECURITY OF THE ENTERPRISE AND WAYS TO ENSURE IT

One of the most important conditions for ensuring the sustainable development of the enterprise and the formation of positive results of its financial activity is the existence of an effective financial security system that will ensure the protection of the enterprise from threats. The article deals with the essence of concepts of «security», «threat» and «financial security of the enterprise» and different approaches to their interpretation. Based on the conducted research, the author proposed own interpretation of the concepts «security of the enterprise» and «financial security of an enterprise». The purpose of the research is to provide practical guidance on how to overcome external and internal threats to the financial security of the enterprise. The theoretical and methodological basis of the study is the works of domestic and foreign scientists. It was established that in the conditions of constant variability of the market environment, the war in Ukraine, new threats appear that lead to a negative impact on the financial security system of the enterprise, and it was also found that one of the most important conditions for the sustainable development of enterprises is the provision of high the results of their entrepreneurial activity at the expense of an effective system of financial security. The necessity of threats classification to the enterprise's financial security by place and sources of origin, sphere of origin, possibility of implementation, duration of action, degree of severity is substantiated. Their identification is necessary to make effective decisions to reduce the negative impact on the financial condition and enterprises economic development in today's economic environment. There are a number of practical recommendations on the possibility of risks prevention and overcoming threats to the financial security of the enterprise within the technical, technological, personnel and financial components.