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The aggravation of the crisis phenomena in the national economy and its further recovery are related to the management of the mechanisms to strengthen economic security, which should be based on the improved methodology of accounting and analytical support as the main source of the relevant and reliable information as to the risks of the business environment. The purpose of the research is to establish the institutional factors of accounting and analytical support of economic security management and justify their possible impact. The authors’ definition of economic security has been given and its place in the system of accounting and analytical support has been characterized. The spheres of the institutional influence on accounting and analytical support of economic security management and their manifestations have been determined. It has been assumed that the most fundamental factor that forms the foundation of economic security management on the basis of accounting and analytical support is the effectiveness and vector orientation of the system of strategic management of the enterprise, as the result of which the multidimensionality of accounting and analytical support in the process of strategic management has been characterized. Possible groups of factors that form economic security and the system of its accounting and analytical support have been considered. It has been established that accounting as a source to achieve trust, understanding and manageability of the economic environment and information support of the management processes embodies the features of an independent institution of socio-economic development. The decomposition of the institutional factor influence of accounting and analytical support of economic security management at the macro, meso and micro levels has been substantiated, which allows predicting the vector of changes and form a theoretical foundation for the development of the theory, methodology and organization of accounting and analytical support during the development of the measures to strengthen economic security of the enterprises.

The article is devoted to the study of financial security of the state in the field of customs control. Due to high percentage of customs payments in the amount of tax revenues, one of the important problems of ensuring an adequate level of financial security is the imperfection of the control mechanism for completeness and timeliness of their collection, which requires identification and assessment of threats to financial security in the field of customs control. The purpose of this article is to identify and assess threats to the financial security of the state in the customs sphere, the source of which is the inefficient functioning of the customs control mechanism. The monitoring of the state of customs control in the financial security system revealed a significant number of violations of customs legislation, which requires the identification of the relationship of threats to financial security with the structure of the customs control mechanism. These include ineffective regulatory and legal support for customs control; lack of effective planning and forecasting of indicators of customs payments to the state budget by the Ministry of Finance; lack of methods for assessing the effectiveness and efficiency of control in the customs sphere; ineffective management decisions of territorial bodies; insufficient information support (incomplete implementation of the automated system of control over the circulation of excisable goods); inefficiency of the customs and fiscal risk management system, low percentage of agreement on the results of inspections of accrued amounts of customs duties; non-compliance with the recommendations of the internal audit department to improve the system of customs control, etc. According to the results of the study, it was proposed to differentiate threats according to the components of the customs control mechanism, which made it possible to distinguish threats of the subject-object component and its provision (organizational, regulatory, personnel and information); threats related to the selection and application of control methods; threats caused by the functioning of the unit for assessing the results of control from the standpoint of compliance with the established indicators of financial security and the unit for making management decisions based on the results of customs control. Such identification will contribute to the further development of measures to mitigate the negative impact of these threats through the improvement and development of the components of the customs control mechanism aimed at preventing and avoiding them.

The article is devoted to the development of methodology for assessing the level of credit risk of borrowers-legal entities. The authors analysed the current methodology for determining the credit risk size under active banking operations used by Ukrainian banks. By analysing the statistical data on the share of problem loans in the loan portfolios of Ukrainian banks, it was established that the implementation of this methodology did not lead to a significant change in the share of problem loans in the banking system, and, consequently, needs further improvement. The article proposes the development of an approach to credit, which at the methodological level should be expressed through a set of interrelated quantitative and qualitative indicators, which in their unity determine the degree of creditworthiness of a potential borrower. The authors suggest taking into account the factor of foreign economic activity, as having a significant impact on the financial state of the enterprise, when calculating the integral indicator of the financial status of the debtor – a legal entity by including the indicator «the share of operating profit from foreign economic activities to depreciation in the total volume of sales». In addition, in the conditions of stable tendency of hryvnia devaluation, ranges of values of the debtor PD coefficient – the legal entity-exporter is proposed to be taken into account for the minimum values, and the legal entity-importer – for maximum values in determining the size of credit risk on an asset on an individual basis. The submitted offers will allow to adjust the level of credit risk of the borrower-legal entity that carries out foreign economic activity, depending on the importance of its impact on the financial result of the enterprise.

The research deals with the issue of reflection in accounting cryptocurrencies and the ways of solving it through determining the economic essence of such currencies. The purpose of the research is the analysis such economic phenomenon as cryptocurrency and formation of appropriate methodological approaches to its accounting reflection, that requires the identification of the object, the study of the methods of its assessment, the clarification of reflection on the appropriate accounts, the determination of place in reporting. The author generalizes the existed achievements of domestic and foreign researchers about the issues of accounting cryptocurrencies, differentiates between the concept of «cryptocurrency» and «electronic money», and proves that according to a set of features cryptocurrencies do not meet the requirements of the definition of «money», that is why, cryptocurrencies cannot be reflected into the enterprise balance sheet under article «Funds and their equivalents». Using the functional approach to the definition of cryptocurrency as the accounting object and the methods of comparison and analogy, the paper substantiates the order of its reflection as a variety of financial investments applying the special methods of accounting, such as assessment, accounts, and reporting.