FINANCIAL SECURITY OF THE COMPANY
Abstract and keywords
Abstract (English):
the article is devoted to the consideration of the company's financial security as a key functional component of its economic security as a whole. The content and main approaches to assessing the financial security of an economic entity are described, and its impact on the economic security of the organization is considered.

Keywords:
financial security, financial stability, threats to financial security, level of financial security, economic security
Representatives
Shumilina Vera  — Executive editor
Krokhicheva Galina  — Science editor
Text
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Экономика России в настоящее время переживает сложные времена, которые экономистами оцениваются как значительно более тяжелые, чем мировой экономический кризис 2008 года. Наблюдается спад промышленного производства, снижение уровня инвестиций всех видов, ужесточается денежно-кредитная политика. Всё это усложняется резким обесценением национальной валюты и падением цен на экспортируемые энергоносители на фоне мировой пандемии COVID-19. Подобные неблагоприятные условия несут в себе угрозы экономической безопасности как государству на макроуровне, так и отдельным хозяйствующим субъектам. Компании в текущих невероятно сложных экономических условиях выделяют проблему обеспечения финансовой стабильности в качестве ключевой в процессе преодоления кризисных явлений на предприятии. У финансово устойчивых компаний существуют преимущества в получении кредитов, привлечении инвестиций, а также в выборе не только поставщиков, но и потребителей. Они являются более независимыми от резких изменений рыночной конъюнктуры и, как следствие, меньше поддаются риску неплатежеспособности и банкротства. Финансовая устойчивость хозяйствующего субъекта – это основной показатель его успешной экономической деятельности, а также надежная база принятия решений по его совершенствованию и развитию. Она также является важной составляющей для сотрудничающих и потенциальных экономических партнеров. По этой причине многие контрагенты вовлекаются в исследование оценку устойчивости хозяйствующего субъекта с целью получения информации о финансовом благополучии, стабильности и надежности своего партнера.В связи с этим поддержание заданного уровня финансовой устойчивости, достижение необходимого уровня финансовой безопасности является важной задачей менеджмента на всех этапах функционирования. Традиционно прослеживается определенная иерархия градации уровней безопасности исходя их принципов системности: национальная безопасность → экономическая безопасность → финансовая безопасность. что наглядно демонстрирую данные рисунка 1.Как мы видим, одним из основныхфункциональных элементовбезопасностиэкономическойявляется финансовая безопасность, роль формированиясистемы которой на всех уровнях в последние годы резковозросла. Рисунок 1 – Применение системного подхода к рассмотрению категории «финансовая безопасность» Изложимобобщенные подходы к содержанию финансовой безопасности компании, а также рассмотрим её взаимосвязь с общим уровнем экономической безопасности организации. Описанию теоретических аспектов финансовой безопасности были посвящены труды многих авторов. Большую работу по систематизации различных взглядов на рассматриваемый термин провела Н.А. Казакова[4]. Обобщенные в её работе трактовки дефиниции «финансовая безопасность» весьма многогранны, но при этом имеют и ключевые точки совпадения взглядов. Все авторы отдают главенствующую роль в определении финансовой безопасности оценке финансового состояния компании, качественной характеристике её ресурсов, делают упор на развитие компании в перспективе и ставят это развитие в прямую зависимость от воздействия на организацию факторов внешней и внутренней направленности, рассматриваемых, прежде всего, как как угрозы финансовых потерь. Блажевич О.Г. классифицировал подходы к определению финансовой безопасности предприятия согласно данным рисунка 2. Рисунок 2 – Классификация подходов к пониманию финансовой безопасности на микроуровне[2] По мнению Караниной Е.В., наглядно представленном на рисунке 3, финансовая безопасность на микроуровне (уровне хозяйствующего субъекта) представляет из себя весьма сложную многоуровневую систему, сформированную взаимосвязанными и взаимодополняющими друг друга элементами. Главное условие финансовой безопасности предприятия – способность противостоять существующим и возникающим опасностям и угрозам, следствием которых может быть финансовый ущерб, нежелательное изменение структуры капитала или же принудительная ликвидация компании. Рисунок 3 – Типы финансовой безопасности[5] Финансовая безопасность находится в тесной связке с финансовой устойчивостью предприятия, она прямо зависит от нее, а вместе они оказывают существенное влияние на уровень экономической безопасности любого хозяйствующего субъекта.Общая схема данной взаимосвязи представлена на рисунке 4. Рисунок 4 – Схема взаимосвязи финансовой устойчивости и экономической безопасности Зачастую между понятиями «финансовая безопасность» и «экономическая безопасность» ставится знак равенства. По-нашему мнению, финансовая безопасность представляет собой базовую составляющую экономической безопасности, поэтому управление финансовой безопасностью – глобальная задача, стоящая перед менеджментом каждого хозяйствующего субъекта.Одной из первых подробно описала схему механизмауправления финансовой безопасностью предприятияЛ.В. Харьковская[7]. Для эффективного управления финансовой безопасностью компании необходимо осуществить выбор оптимального метода её оценки и основные направления повышения её уровня.Необходимыми требованиями к методам оценки финансовой безопасности компании являются, прежде всего, реалистичность, т.е. предлагаемые к применению на практике методы должны учитывать условия реальной действительности, а также воспроизводимость, т.е. алгоритм действий можно производить неоднократно. Согласно классическому подходу, приведенному в графическом виде на рисунке 5, финансовая безопасность может оцениваться с использованием четырех типовых блоков экономического анализа. Рисунок 5 – Базовые направления оценки финансовой безопасности Состояние финансовой безопасности предприятия следует оценивать с помощью системы, состоящей из набора оптимальных для предприятия показателей, имеющих определенные пороговые значения. Разработать подходы к оценке уровня финансовой безопасности пытались многократно, например: 1) Запорожцева Л.А. [3] сформировала авторский взгляд на основные угрозы и показатели их оценивания, так называемые «контрольные точки», для которых определены пороговые значения (безопасные и опасные); 2) Макаренко И.В. предложила алгоритм аналитического тестирования уровня финансовой безопасности компании, включающий в себя реализацию восьми этапов[6]. Он основан на формировании уникального для предприятия набора количественных и качественных индикаторов; 3) Бадаевой О.Н.составлен еще один вариант перечня индикаторов, возможных для использования при оценке уровня финансовой безопасности предприятия, включающий расчет ряда показателей, группированных в пять блоков[1]. Все приведенные показатели рассчитываются на основе данных бухгалтерского баланса и отчета о финансовых результатах, что является достоинством метода. Ключевой проблемой разработки единого метода оценки уровня финансовой безопасности на микроуровне является сложность выбораоптимального перечня индикаторов, который максимально охватывал бы все возможные угрозы и их воздействияс учетом отраслевой принадлежности и масштабов бизнеса. Соответственно возникает сложность с определением пороговых значений индикаторов, которые служили бы основой для системы мониторинга и корректировки уровня финансовой безопасности компании. Всё это свидетельствует о необходимости дальнейшего изучения механизмов оценки финансовой безопасности на микроуровне.

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