Financial Security of Joint Stock Companies: Historical and Analytical Aspect

  • Olena Stashchuk Lesya Ukrainka Eastern European National University
Keywords: financial security, history of development of financial security, joint stock companies, legislative acts on financial security issues, periodization of financial security development, level of financial security.

Abstract

The article is devoted to the study of historical aspects of the development of the science of financial security of joint stock companies in Ukraine. The purpose of the work is to systematize the domestic economic literature on the issues of financial security and to distinguish its main features in the historical aspect. The article also provides an overview of the legislative framework in Ukraine regarding the provision of financial security and identifies the main threats to Ukraine’s financial security. It is proved that financial security is the most important component of the economic and national security of Ukraine as a whole. The author systematizes the evolution of approaches to the definition of «financial security» and proposes to distinguish three main stages of the national science of financial security. The first stage is characterized as the period of the birth of a national science of financial security of the state or enterprise. The second stage is identified as a period of active legislative initiatives on legal regulation of financial security in Ukraine. The third stage is a modern science on financial security of Ukraine. At this stage, the study of the concept of financial security is deepening in two directions: 1) financial security is considered at different levels of the economy and separates the science of financial security of the state, financial security of the region and financial security of individual economic entities; 2) financial security is considered from the point of view of its origins, namely, scientific researches on debt security, currency security, safety of insurance and stock markets, budget security, and bank security appear. The proposed periodization of scientific approaches to the development of the concept of «financial security» allows a deeper interpretation of this concept, determines its necessity for further research categorical apparatus of the concept of financial security of joint stock companies and the identification of typological characteristics of the notion of financial security of corporate structures.

References

Konstytutsiia Ukrainy. Zakon Ukrainy vid 28.06.1996 № 254k/96-VR. (1996). [The Constitution of Ukraine. Law of Ukraine dated June 28, 1996 No. 254к / 96-ВР.]. – Available at: http://zakon3.rada.gov.ua/laws/show/ 254%D0%BA/96-%D0%B2%D1%80 [In Ukrainian].

Kontseptsiia (osnovy derzhavnoi polityky) natsionalnoi bezpeky Ukrainy. Postanova Verkhovnoi Rady Ukrainy vid 16.01.1997 roku (1997). [Concept (basis of state policy) of national security of Ukraine. Resolution of the Verkhovna Rada of Ukraine of 16.01.1997.]. – Available at: http://pres.in.ua/koncepciya-osnovi-derjavnoyi-politiki-nacionalenoyi-bezpeki-uk.html [In Ukrainian].

Pro osnovy natsionalnoi bezpeky Ukrainy. Zakon Ukrainy vid 19.06.2003 roku № 964 – IV. [On the basis of national security of Ukraine. Law of Ukraine of 19.06.2003 № 964-IV] – Available at: http://zakon3.rada. gov.ua/laws/show/ru/964-15 [In Ukrainian].

Koblia S. O. (2011)/ Ekonomichna bezpeka pidpryiemstva: etymolohiia ta evoliutsiia poniattia [Economic security of the enterprise: etymology and evolution of the concept]. – Available at: http://nauka.kushnir. mk.ua/?p=76365 [In Ukrainian].

Duleba N. V. (2012) Doslidzhennia transformatsii poniattia «ekonomichna bezpeka pidpryiemstva» [The study of the transformation of the concept of «economic security of the enterprise»]. URL:http://www. economy.nayka.com.ua/?op=1&z=2387.

Shlemko V. T. (1997). Ekonomichna bezpeka Ukrainy: sutnist’ i napriamky zabezpechennia: monohrafiia [Economic security of Ukraine: the essence and directions of providing: a monograph]. – 144 P. [In Ukrainian].

Heiets’ V. M. (1998). «Kontseptsiia ekonomichnoi bezpeky Ukrainy» ["The Concept of Economic Security of Ukraine"]. Ekonomist. – Economist, (7 – 9). – Р. 63–82 [In Ukrainian].

Ekonomichna bezpeka: navch. posib. / za red. Z.S. Varnaliia [Economic security: teaching. manual / ed. Z. S. Varnalia.] (2009). – 647 p. [In Ukrainian].

Yermoshenko M. M. (2001). Finansova bezpeka derzhavy: natsional’ni interesy, real’ni zahrozy, stratehiia zabezpechennia : monohrafiia [Financial security of the state: national interests, real threats, strategy of providing: monograph]. – 309 p. [In Ukrainian].

Baranovs’kyj O. I. (2004). Finansova bezpeka v Ukraini (metodolohiia otsinky ta mekhanizmy zabezpechennia)»: monohrafiia. [Financial security in Ukraine (assessment methodology and mechanisms of provision): monograph]. – 759 p. [In Ukrainian].

Sukhorukov A. I. (2004). Problemy finansovoi bezpeky Ukrainy: monohrafiia [Problems of Financial Security of Ukraine: monograph]. – 117 p. [In Ukrainian].

Metodyka rozrakhunku rivnia ekonomichnoi bezpeky Ukrainy. – Nakaz Ministerstva ekonomiky Ukrainy vid 02.03.2007 r. № 60. [Method of calculating the level of economic security of Ukraine. – Order of the Ministry of Economy of Ukraine dated 02.03.2007 number 60.]. URL: http://cct.com.ua/2013/29.10.2013_1277.htm [In Ukrainian].
Published
2018-04-02