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Оценка экономической, в том числе финансовой, безопасности организации играет незаменимую роль в принятии управленческих решений, влияющих на процесс формирования и развития региональных и национальных рынков товаров, работ и услуг. Экономическая безопасность организации имеет достаточно непостоянные тенденции развития, поэтому аналитики стремятся описать варианты ее обеспечения не только на краткосрочные перспективы развития производства, но и заглянуть дальше на год или несколько лет вперед. Применение аналитических процедур при оценке уровня финансовой безопасности помогает специалистам анализировать показатели экономической безопасности, а руководителю — координировать деятельность организации, ориентируя производство на улучшения показателей по местам наибольшего поражения финансовыми рисками. Предметом исследования в статье является процесс оценки финансовой безопасности организации с государственным участием с использованием аналитических процедур аудита. В исследовании рассматривается авторский подход к оценке финансовой безопасности, который позволяет выделить зоны поражения финансовой безопасности и сконцентрироваться на областях повышенного риска. Методология исследования основана на применении общенаучных методов анализа, таких как синтез полученных данных, сравнение и других, а также специфических аналитических процедур.

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Экономическая безопасность России напрямую зависит от экономической безопасности каждого конкретного предприятия. Хозяйствующим субъектам в условиях непростого экономического положения страны приходится бороться с многочисленными внутренними и внешними угрозами, стараясь поддерживать стабильный уровень своего существования и развиваться одновременно. Одной из основных функциональных составляющих экономической безопасности является финансовая безопасность. Актуальность данной темы заключается в том, что на текущий момент имеет место недостаточная теоретическая проработанность понятийного аппарата в области финансовой безопасности, несовершенство теоретического инструментария ее оценки. Отсутствие адекватной оценки влечет за собой возникновение сложностей в управлении уровнем финансовой безопасности предприятия. Цель: изучение понятия, сущности и значения финансовой безопасности организации. Метод или методология проведения работы: в статье использовались методы анализа, синтеза, обобщения, сравнения и другие. Результаты: рассмотрены теоретические основы финансовой безопасности и финансовой устойчивости организации.

Copyright of Financial Space is the property of Cherkasy Institute of Banking, University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Введение. Страхование является одной из ключевых составляющих инфраструктуры социально-экономического развития страны и регионов. Данная отрасль нуждается в обеспечении возможности противодействовать угрозам ее существования и устойчивому развитию. Высокий уровень обеспечения финансовой безопасности позволяет страховым организациям осуществлять непрерывную и рентабельную деятельность. Целью исследования является апробация существующих подходов к оценке финансовой безопасности страхового рынка. Методология. Исходной информационной базой для проведения исследования послужили официальные статистические данные рейтингов, государственных порталов и страховых организаций. За основу оценки финансового положения страховых организаций взяты методики Банка России и российского автора. Результаты. Проведен анализ финансовой безопасности на материалах организаций страховой сферы. Определены организации лидеры и аутсайдеры страхового рынка по уровню финансовой безопасности. Идентифицированы основные риски неплатежеспособности крупнейших участников страхового рынка. Выводы. Практическое использование полученных результатов позволит осуществлять регулярный мониторинг финансовой безопасности страховых организаций, определить приоритетные направления повышения обеспечения финансовой безопасности всех субъектов исследуемого рынка с учетом выявленных рисков и угроз.

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Copyright of Ekonomika APK is the property of Economy of Argo-Industrial Complex and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

В современных условиях одной из приоритетных задач финансовой безопасности региона являет­ся улучшение качества использования бюджетных ресурсов. Осуществление сбалансированности бюд­жета является важным направлением бюджетной политики всего государства и отдельного региона в частности. Бюджетная политика является одним из главных рычагов воздействия на финансовую без­опасность региона. В статье представлены направления укрепления финансовой безопасности регио­на через взвешенную бюджетную политику. Предложены также три возможных сценария, которые мо­гут разнопланово повлиять на бюджетную безопасность региона. Данные приведены по Новосибирской области, а именно — снижение доходов при снижении расходов консолидированного бюджета, рост до­ходов при росте расходов консолидированного бюджета, снижение доходов при росте расходов консо­лидированного бюджета. Для расчета прогнозных значений показателей консолидированного бюджета Новосибирской области в 2018-2020 гг. использовался средний темп роста по формуле средней геоме­трической. Методика расчета прогноза состояла в том, что значения показателей предыдущего года кор­ректировались на средний темп роста в зависимости от снижения или роста показателя. По результатам исследования предложена совокупность элементов бюджетной политики с целью обеспечения финан­совой безопасности региона.

Экономическая безопасность на любом уровне является на сегодняшний день актуальной темой. Однако нет нормативных документов, регламентирующих методы оценки уровня финансовой безопасности как подсистемы экономической безопасности на уровне региона. В данной статье разрабатывается авторская методика диагностики уровня финансовой безопасности региона. Данная оценка позволяет сделает вывод об уровне развитости финансовой системы области и выявить возможные угрозы. Дата отправки статьи в редакцию: 2020-01-20.

Copyright of Financial Space is the property of Cherkasy Institute of Banking, University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

System activities to increase the financial literacy of the population, initiated by the Government of Russia about 10 years ago, and various episodic projects implemented by commercial, educational and public organizations form a request for assessing the level of financial literacy and the effectiveness of these measures. First of all, comprehensive, accurate studies are relevant, as they make it possible to identify territorial, socio-demographic, economic and other patterns of changes in the level of financial literacy, as well as the grounds for the success of regulatory activities. The purpose of the article is to study the differentiation of the level of financial literacy by territory, socio-demographic and economic characteristics of the population. To achieve this, the original index methodology for measuring financial literacy according to “knowledge” and “skills” components has been developed by the authors. The sub-indices in subject areas (the sub-indices “income and costs”, “family budget and financial planning”, “savings and deposits”, “crediting”, “investment and taxes”, “insurance and pensions”, “risks and financial security”, “protection of consumer rights”), some particular indices of knowledge and skills, a composite index of financial literacy (range from 0 to 1) have been calculated. The list of measurable elements of financial literacy is compiled according to the model of a financially literate citizen outlined in the “Strategy for increasing financial literacy in the Russian Federation for 2017–2023”, and includes 33 items. The methodology we have developed for the assessment of financial literacy is aimed at the solution of a set of tasks, which include: identification of the key problem areas of financial literacy; determination of groups that effective financial education programs and interventions can be targeted for; identification of preferred forms and methods of providing information on the topics of interest to improve financial literacy; study the features of financial literacy in terms of sociodemographic and economic factors. The empirical foundation of the study was the data of the sociological survey “Financial literacy”, conducted the authors in 2018 in the territory of 4 regions of the North -Western Federal District (Kaliningrad, Pskov, Arkhangelsk and Vologda regions). When choosing the regions, the presence of regional programs to improve financial literacy and the level of per capita cash income of the population was taken into account. It has been revealed that the composite index of financial literacy of the population was 0.396; the maximum value of the index is observed in Arkhangelsk region (0.434), the minimum – in Vologda region (0.376). The level of financial literacy and its individual components has been differentiated according to the territorial basis, socio-demographic and economic characteristics of the population. A stable framework of subject areas in which the population implements literate skills has been highlighted; it includes the family budget and financial planning, the use of savings and loans, financial security. The dependence of financial literacy and its individual components on the level of cash incomes, which is strengthened in the context of the implementation of regional programs to improve the financial literacy of the population, has been determined. It is shown that, regardless of the region, private knowledge indices are higher than private skill indices, which indicates the presence of factors that impede the transformation of existing knowledge into practical actions of the population in the financial market. We strongly believe that it is caused by the presence of particular attitudes existed among the populating in the field of financial literacy. Therefore, at further stages of the comprehensive, accurate analysis, we intend to study a special component of financial literacy – “attitudes”, which will determine the value-motivational and psychological aspects that mediate the development of financial knowledge and skills by the populat ion. [ABSTRACT FROM AUTHOR]

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Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Considering the industrial enterprise as a multilevel system, the grouping of functional activities was performed in the study in order to identify the risks of financial security loss. The feasibility of identifying the risks’ impacts on financial security by evaluating individual situations occurring at macro and micro levels is substantiated. It has been proved that risk of financial security loss is a destructive phenomenon in the financial equilibrium of an enterprise, which is generated by the cyclical development of interrelated and interdependent crisis phenomena; it leads to depreciation of equity capital in the systematic absence of adequate identification and anticrisis measures. The objectivity of the fact that the shutdown of enterprises leads to higher unemployment and loss of highly qualified personnel has been proved; for a certain period of time the industry will be left without financial and labor resources, which is unacceptable for the state security; the presence of interbranch links and cooperation in the event of individual industrial production loss increases the dependence of the state on the import of goods and products, which together leads to the loss of national security positions. It is substantiated that one of the key signs of systemic risk of financial security loss is a steady increase in the volume of short-term liabilities, together with a decrease in sales volumes, especially if there is a loss-making activity. It is suggested to identify the structure and volume of accounts payable as a potential threat of financial risk on the basis of certain signs of movement of income and expenses of the enterprise. The use of situational analysis made it possible to develop control indicators of risks of financial security loss by functional types of activities and business processes that can be used for the enterprise of any branch of entrepreneurial activity, form of ownership, organizational-legal form of functioning. [ABSTRACT FROM AUTHOR]

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Scientific Proceedings of Ostroh Academy National University Series, Economics is the property of National University of Ostroh Academy and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article deals with questions about the role and importance of state financial control in the sphere of state defense order as a factor in ensuring the financial security of the Russian Federation. The organization of the state financial control is an obligatory element of management of public financial resources. Implementation of state financial control in the public procurement within state defense order enables to provide not only financial, but also military security. One of the main strategic threats to the national security of the Russian Federation in economy is vulnerability of the domestic financial system and imbalance of the budget system. In this regard, the necessity of creation of effective system of state financial control is one of the major challenges in ensuring financial security of the Russian Federation. Finding ways of improving the system of state financial control in the sphere of the state defense order is one of the primary tasks towards the creation of conditions for increasing the level of financial security of the Russian Federation. Reforming the system of state financial control is based on the principle of interagency cooperation between the competent state bodies. The article examines issues and problems in relation to interagency cooperation within realization of state financial control in the public procurement instate defense order. The transfer of powers of the Federal Tariff Service of Russia and the Federal Service for Defense Contracts of Russia to the Federal Antimonopoly Service of Russia has led to concentration on the basis the Service different functions of control in the field of public procurement within the framework of the state defense order: participation in the formation of the federal budget, determining the military product prices, monitoring of implementation, deployment and execution of public procurement , including financial control. One of actual theoretical and practical directions of financial law science is understanding the new financial and legal status of the Federal Antimonopoly Service of Russia as the authorized state authority on implementation of internal financial control, responsible for control in the sphere of public procurement carried out within the framework of the state defense order, and place of the Service in the system of state financial control.

This article is devoted to financial law issues on financial security of the state in relation to anti-money laundering and terrorism financing. The financial safety becomes the essential part of financial activity of the state. One of the threats for modern state is money laundering and terrorism financing. In course of financial activity of the state financial monitoring acts as a financial law instrument for anti-money laundering and combating terrorism financing. The financial monitoring as an essential part of financial safety of the state is justified by negative consequences for the state due to money laundering and terrorism financing. The author considers political, economic, social and legal significance of money laundering and terrorism financing. In order to ensure the financial safety of the state in course of financial monitoring measures it is very important to permanently develop the financial law procedures, including client identification, monitoring of operations, assets freezing and others as money laundering and terrorism financing presume the permanent genesis by development of new schemes of money laundering and terrorism financing. The author proves that deregulation has to be one of methods of improvement of current system of financial monitoring in order to ensure financial security of the state and its financial institutions. The article contains suggestions as to the institute of mandatory control which the immediate law modification is required to and institute of identification of ultimate beneficiary owners imposing the parallel obligations on clients and agents of financial monitoring. It is stated that decreasing the number of public functions in relation to agent of financial monitoring being commercial entities will increase the efficiency of analytical work as to detection of transactions linked with money laundering and terrorism financing and finally, ensure the financial safety of the state.

This article discusses problems of information provision of operative-investigative activities, aimed at curbing fraudulent activities in the banking sector. The central place in the article is devoted to issues of application of legislation in the part of bank secrecy, the ratio of its interests, as banks and commercial organizations, the state, through its economic institutions and law enforcement agencies.

The power and the national security of theState, as a guarantee of independence andsovereignty (both internal and external) ofthe State, the stability and efficiency of thelife of society, characterized by the fi rst the State of its economy and protection fromthreats to financial security. Financial securityin today’s environment plays a critical role in ensuring the economic security of the country. Economic security has traditionally been seen as an essential qualitative characteristicof the economic system, which determines itsability to maintain normal living conditions ofthe population, the sustainable provision ofresources for the development of the nationaleconomy, as well as consistent implementation of national interests.

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial Space is the property of Cherkasy Institute of Banking, University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Credit Activity: Problems of Theory & Practice is the property of University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial Space is the property of Cherkasy Institute of Banking, University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)