PHILOSOPHICAL DETERMINANTS OF FINANCIAL SECURITY OF JOINT STOCK COMPANIES

Keywords: financial security, joint stock companies, philosophical determinants, theory and practice of research, methodology of research

Abstract

The article establishes that the financial security of joint stock companies is a concept of interdisciplinary, and its essence is determined by a wide range of concepts through the prism of the study of financial security as an economic, social and philosophical phenomenon. The problem of choosing a methodology for investigating the financial security of joint stock companies is the focus of not only financial scientific thought, but also individual philosophical studies. In order to comprehensively take into account all existing concepts and taking into account the importance of the philosophical foundations of financial security, the aim of the article is to maximally approximate financial security to the underlying principles of philosophy, as well as to establish the relationship between such scientific disciplines.

The author proved that the problem of choosing the most appropriate methodology of financial security research of joint stock companies is closely interconnected with certain philosophical determinants of the system of financial security of corporate structures. The main philosophical determinants inherent in the financial security of joint-stock companies are systematized: financial security as a category of superstructures, interaction of external and internal, determinism of a phenomenon, unity of theory and practice. It is noted that financial security as an add-on category is reflected through internal and external relations; the interaction of internal and external manifests itself through the interconnections between the structural elements; determinism in financial security is manifested through the existence of tight dependencies between factors and performance; the principle of unity of theory and practice ensures the objectivity of research.

References

1. Horlynsʹkyy V. V. (2005). Bezpeka suspilʹstva: tsinnisnyy dyskurs [Society Safety: Valuable Discourse]. Stratehichna panorama – Strategic panorama, (3). – P.26 – 37. [in Ukrainian].

2. Lipkan V. A. (2015). Hlosariy teoriyi bezpeky [Glossary of the theory of security]. Removed from: http//lipkan-glos.blogpost.com. [in Ukrainian].

3. Kurochkina L. YA., Kulikov S. S., Ivanov D. V. (2012). Dialektika bezopasnosti sotsiotekhnicheskikh system [Dialectics of Security of Socio-Technical Systems]. Vestnik Voronezhskogo gogsudarstvennogo tekhnicheskogo universiteta - Bulletin of the Voronezh State Technical University, Vol. 8. No. 6. P. 96. [in Russian].

4. Kaplanov M. D. (2009). Problemy formirovaniya kul'turnykh strategiy bezopasnosti v usloviyakh usileniya sotsial'nykh riskov [Problems of formation of cultural security strategies in the context of increasing social risks]. Vestnik Adygeyskogo gosudarstvennogo universiteta - Bulletin of the Adyghe State University, (2). P. 39 – 46 [in Russian].

5. Finansova bezpeka pidpryyemstv i bankivsʹkykh ustanov: Monohrafiya / Za zah. red. d-ra ekon. nauk, prof. A.O. Yepifanova» [Financial security of enterprises and banking institutions: Monograph / By Ed. Dr. Econ. Sciences, prof. AO Epiphanov ]. 2009. – P. 295. [in Ukrainian].

6. Kartuzov YE.P. (2012). Vplyv ryzykiv i zahroz na stan finansovoyi bezpeky pidpryyemstv [Influence of risks and threats on the financial safety of enterprises] , Aktualʹni problemy ekonomiky - Actual problems of the economy, (9). – 115 – 124. [in Ukrainian].

7. Ponomarev V.P. (2008). Kontseptsiya ekonomicheskoy bezopasnosti predpriyatiya [The concept of economic security of the enterprise]. Biznes-inform - Business Inform, (15-16). – 110 – 113. [in Russian].

8. Shlykov V.V. (2007). Kompleksnoye obespecheniye ekonomicheskoy bezopasnosti predpriyatiya [Complex provision of economic security of the enterprise]. SPb - St. Petersburg, P. 138. [in Russian].

9. Baranovsʹkyy O. I. (2014). Filosofiya bezpeky : monohrafiya : u 2 t. [Philosophy of security: monograph: 2 t., K.: UBS NBU. 831 P. [in Ukrainian].

10. Pugacheva N. B., Pisar O. V., Rebrik E. YU. (2012). Formirovaniye mirovozzrechenskikh osnov bezopasnosti zhiznedeyatel'nosti [Formation of worldview principles of life safety]. Ekonomichesnkiye i gumanitarnyye issledovaniya regionov - Economic and humanitarian studies of the regions, (1), P. 57 – 58. . [in Russian].

11. Balakhonskaya L. V., Balakhonskiy V. V. (2005). Bezopasnost' obshchestva: istoriko-filosofskiye i teoreticheskiye aspekty osmysleniya [Security of society: historical-philosophical and theoretical aspects of understanding]. Vestnik Sankt-Peterburgskogo universiteta MVD Rossii: obshchiy kurs - Bulletin of the St. Petersburg University of the Ministry of Internal Affairs of Russia: general course. P. 24 – 28 . [in Russian].

12. Usik I. V. (2006). Bezopasnos' kak filosofskaya kategoriya [Safety as a philosophical category]. Nauchnyy vestnik MGTUGA - Scientific Herald MSTUGA, (101). P. 84 - 88 . [in Russian].

13. Diyev V. S. (2008). Rol' filosofii v izuchenii problem bezopasnosti [The role of philosophy in the study of security problems]. Gumanitarnyye nauki v Sibiri - Humanities in Siberia, (1). P. 45 – 46. [in Russian].

14. W. Pokruszynski. (2013). Filozofia Bezpeczenstwa [Security Philosophy]. Wyzsza szkola gospodarki euroregionalnej w Jozefowie - Higher school of Euroregional economy in Jozefów. 144 P. [In Polish].

15. Chernilevsʹkyy D.V. (2010). Metodolohiya naukovoyi diyalʹnosti: navchalʹnyy posibnyk: vyd. 2-he, dopov [Methodology of scientific activity: textbook: type. 2nd, papers.]. Vinnytsya: Vyd-vo AMSKP - Vinnitsa: View of the AISCP. P. 484. [in Ukrainian].

16. Pirozhkov G. P. (2013). Istoricheskiye, filosofskiye, politicheskiye i yuridicheskiye nauki, kul'turologiya i iskusstvovedeniye [Historical, philosophical, political and legal sciences, cultural studies and art history]. Voprosy teorii i praktiki - Questions of theory and practice, (2). CH. 2. P. 121 – 126. [in Russian].
Published
2020-03-30
Section
ECONOMIC THEORY AND HISTORY OF THE ECONOMIC THOUGHT