ASSESSMENT OF THE FINANCIAL SECURITY OF A COMPANY WITH STATE PARTICIPATION
УДК 338.2: 336.14
Abstract
An assessment of the economic, including financial, security of an organization plays an indispensable role in making managerial decisions that affect the process of formation and development of regional and national markets for goods, works and services. The economic security of an organization has rather unstable development trends, so analysts tend to describe options for ensuring it not only for short-term prospects for the development of production, but also to look further a year or several years ahead. The use of analytical procedures in assessing the level of financial security helps specialists to analyze indicators of economic security, and the manager to coordinate the activities of the organization, orienting production to improve indicators in places where financial risks are most affected.
The subject of research in the article is the process of assessing the financial security of an organization with state participation using analytical audit procedures. The study discusses the author's approach to assessing financial security, which allows you to identify areas of damage to financial security and focus on areas of increased risk. The research methodology is based on the application of general scientific methods of analysis, such as the synthesis of the obtained data, comparison and others, as well as specific analytical procedures.
Downloads
Metrics
References
ФАС в СМИ: доля государства в экономике РФ превысила 50% и препятствует развитию конкуренции. URL: https://fas.gov.ru/publications/18306/ (дата обращения: 10.01.2022).
Правительство России. «Об утверждении Стратегии пространственного развития до 2025 года». URL: http://government.ru/docs/35733/ (дата обращения: 13.10.2022).
Количество хозяйствующих субъектов, относящихся к государственной собственности, по данным государственной регистрации с 2017 г. URL: https://www.fedstat.ru/indicator/58110/ (дата обращения: 13.10.2022).
Delas V., Nosova E., Yafinovych O. Financial Security of Enterprises. URL: https://doi.org/10.1016/S2212-5671(15)00998-3/ (дата обращения: 13.10.2022).
Ермакова Э. Р. Научные подходы к определению категории «финансовая безопасность» // Национальные интересы: приоритеты и безопасность. 2017. № 9. С. 1712-1730.
Сенчагов В. К. Экономическая безопасность России: монография. М., 2020. 818 с.
Блажевич О. Г. Финансовая безопасность предприятий: определение минимально необходимого уровня // Науковий вiсник: фiнанси, банки, iнвестицii. 2010. № 3 (8). С. 25-31.
Кавыршина О. А. Методический подход к оценке финансовой безопасности предприятия // Сборник научных статей 2-й Межрегиональной научно-практической конференции. Курск, 2017. С. 48-52.
Власенкова Т. А. Индикаторный метод как инструмент обеспечения финансовой безопасности хозяйствующего субъекта // Известия Саратовского университета. Новая серия. Серия: Экономика. Управление. Право. 2020. Т. 20. № 3. С. 271-283.
Методика оценки угроз безопасности информации. Методический документ. Утвержден ФСТЭК России 5 февраля 2021 г. URL: https://fstec.ru/tekhnicheskaya-zashchita-informatsii/dokumenty/114-spetsialnye-normativnye-dokumenty/2170-metodicheskij-dokument-utverzhden-fstek-rossii-5-fevralya-2021-g (дата обращения: 13.10.2022).
Об утверждении профессионального стандарта «06.042 Специалист по большим данным»: Приказ Министерства труда и социальной защиты Российской Федерации от 6 июля 2020 года № 405н. URL: https://fgosvo.ru/docs/index/2/6?page=3 (дата обращения: 13.10.2022).
Международный стандарт аудита 520 «Аналитические процедуры». Приказ Минфина России от 09.01.2019 № 2н. URL: http://www.consultant.ru/document/cons_doc_LAW_317269/ (дата обращения: 13.10.2022).
Дудкевич О. А. Проблемы экономической безопасности железнодорожного транспорта // Опыт и проблемы реформирования системы менеджмента на современном предприятии: труды Всероссийской научно-практической конференции. Хабаровск, 2021. С. 40-44.
Национальные проекты // Официальный сайт ОАО «Российские железные дороги». URL: https://cargo.rzd.ru/ru/9782/ (дата обращения: 13.10.2022).
Российские железные дороги // ОАО «РЖД» сегодня». URL: https://company.rzd.ru/ru/9360/ (дата обращения: 13.10.2022).
REFERENCES
FAS in the media: the state's share in the Russian economy has exceeded 50% and hinders the development of competition. URL: https://fas.gov.ru/publications/18306 / (date of access: 10.01.2022).
The Government of Russia. “On the approval of the Spatial Development Strategy until 2025”. URL: http://government.ru/docs/35733/ (date of access: 13.10.2022).
Number of economic entities belonging to state ownership, according to state registration data since 2017. URL: https://www.fedstat.ru/indicator/58110/ (date of access: 13.10.2022).
Delas V., Nosova E., Yafinovych O. Financial Security of Enterprises. URL: https://doi.org/10.1016/S2212-5671(15)00998-3/ (date of access: 13.10.2022).
Ermakova E. R. Scientific approaches to the definition of the category “financial security” // National interests: priorities and security. 2017. No. 9. Pp. 1712-1730.
Senchagov V. K. Economic security of Russia: monograph. M., 2020. 818 p.
Blazhevich O. G. Financial security of enterprises: determination of the minimum required level // Naukoviy visnik: finansi, banks, investment. 2010. No. 3 (8). Pp. 25-31.
Kavyrshina O. A. Methodological approach to assessing the financial security of an enterprise // Collection of scientific articles of the 2nd Interregional Scientific and Practical Conference. Kursk, 2017. Pp. 48-52.
Vlasenkova T. A. Indicator method as a tool for ensuring financial security of an economic entity // News of Saratov University. A new series. Series: Economics. Management. Right. 2020. Vol. 20. No. 3. Pp. 271-283.
Methodology for assessing information security threats. Methodical document. Approved by the FSTEC of Russia on February 5. 2021 URL: https://fstec.ru/tekhnicheskaya-zashchita-informatsii/dokumenty/114-spetsialnye-normativnye-dokumenty/2170-metodicheskij-dokument-utverzhden-fstek-rossii-5-fevralya-2021-g (date of access: 13.10.2022).
On the assessment of the professional standard “06.042 High Performance Specialist”: order of the Ministry of Labor and Social Protection of the Russian Federation of July 6. 2020. No. 405n. URL: https://fgosvo.ru/docs/index/2/6?page=3 (date of access: 13.10.2022).
International Standard of Auditing 520. “Analytical Procedures”: order of the Ministry of Finance of the Russian Federation dated 09.01.2019 No. 2n. URL: http://www.consultant.ru/document/cons_doc_LAW_317269/ (date of access: 13.10.2022).
Dudkevich O. A. Problems of economic security of railway transport. Experience and problems of management system reform in a modern enterprise: Proceedings of the All-Russian Scientific and Practical Conference. Khabarovsk, 2021. Pp. 40-44.
National projects // The official website of JSC “Russian Railways”. URL: https://cargo.rzd.ru/ru/9782 / (date of access: 13.10.2022).
Russian Railways // JSC “Russian Railways” today”. URL: https://company.rzd.ru/ru/9360/ (date of access: 13.10.2022).
Economics Profession Business is a golden publisher, as we allow self-archiving, but most importantly we are fully transparent about your rights.
Authors may present and discuss their findings ahead of publication: at biological or scientific conferences, on preprint servers, in public databases, and in blogs, wikis, tweets, and other informal communication channels.
Economics Profession Business (EPB) allows authors to deposit manuscripts (currently under review or those for intended submission to EPB) in non-commercial, pre-print servers such as ArXiv.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).