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Russian and foreign approaches to determining the financial security of enterprises
 
PIIS020736760020586-3-1
DOI10.31857/S020736760020586-3
Publication type Review
Status Published
Authors
Pecheritsa Elena 
Affiliation: St. Petersburg State University of Economics
Address: Russian Federation, St. Petersburg
Maria Karnaukhova
Affiliation: St. Petersburg State University of Economics
Address: Russian Federation, St. Petersburg
Journal nameObshchestvo i ekonomika
EditionIssue 6
Pages116-123
Abstract

In the article, the authors analyze Russian and foreign scientific literature dealing with financial security in solving the problems of ensuring the economic security of an enterprise. The aim of the study is to compare Russian and foreign approaches to assessing financial security as one of the components of the economic security of an enterprise. Research methods: information search; systematization; logical, system and content analysis. The authors come to the conclusion, that in foreign scientific literature, “financial security” is understood as “financial stability”, and such a term as “financial management” is also used. At the same time, the indicators used by foreign researchers to assess the financial condition of an enterprise do not differ significantly from those used by Russian scientists, because in fact indicators of both financial security and financial stability are built upon indicators of economic analysis.

Abstract (other)

В статье авторами осуществлен анализ литературных источников российских и зарубежных авторов, занимающихся вопросами финансовой безопасности в решении задач обеспечения экономической безопасности предприятия. Целью исследования является сравнение российского и зарубежного подходов к оценке финансовой безопасности, как одной из составляющих экономической безопасности предприятия. Методы исследования: поиск информации, систематизация, логический, системный и контент-анализ. В заключении делается вывод о том, что в зарубежной научной литературе под «финансовой безопасностью» понимается «финансовая стабильность», а также используется такой термин, как «финансовый менеджмент». При этом показатели, используемые зарубежными исследователями для оценки финансового состояния предприятия, незначительно отличаются от используемых российскими учеными показателей финансовой безопасности предприятия, поскольку фактически показателями как финансовой безопасности, так и финансовой стабильности служат показатели экономического анализа.

Keywordsfinancial security of the enterprise; financial management, financial stability, economic security
Publication date24.06.2022
Number of characters12649
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