Open AccessFINANCIAL REPORTING AS A DIAGNOSTIC TOOL IN THE STRUCTURE OF INFORMATION AND ANALYTICAL SUPPORT OF THE FINANCIAL COMPONENT OF THE SYSTEM OF ECONOMIC SECURITY OF ENTERPRISES
Author(s) -
Tetiana Suhak
Publication year - 2021
Publication title -
vìsnik odesʹkogo nacìonalʹnogo unìversitetu. ekonomìka
Language(s) - English
Resource type - Journals
eISSN - 2664-696X
pISSN - 2304-0920
DOI - 10.32782/2304-0920/5-90-11
Subject(s) - economic security , business , accounting information system , subordination (linguistics) , finance , economic globalization , asset (computer security) , accounting management , economics , accounting , globalization , market economy , computer science , computer security , economic growth , linguistics , philosophy
The article considers the influence of information about the financial statements of enterprises on the diagnosis of economic reliability of external counterparties in the financial security of enterprises. Economic security of Ukrainian enterprise of any sector of economy today is a qualitatively important characteristic of its financial and economic state. Internal and external environment of economic entities in Ukraine is full of various threats and dangers, which are formed by peculiarities of economic relations between them. It was analyzed and determined that the globalization of economic relations, the ongoing digitalization of processes generates new solutions and opportunities and requires a dynamic enterprise management information system in general. The effectiveness of the individual enterprise depends on the economic relations with economic entities. To ensure the possible negative consequences of unscrupulous economic relations it is necessary to introduce the process of diagnostics of external counterparties into the economic security system of enterprises. The risks of ensuring the financial security of the enterprise were identified. The conclusions on the diagnosis of economic reliability of counterparties in the system of economic security of enterprises in modern conditions were substantiated. It was determined that when ensuring economic security, the need to assess the reliability and security of accounting information, the subordination of accounting information to the general interests of the corporate information system increases. This will prepare a qualitative retrospective information about events and transactions that have already occurred and are reflected in the financial statements, establish modern effective forms of financial monitoring and forecasting of management accounting information to ensure the financial security of Ukrainian enterprises.