战时和战后乌克兰商业实体财务安全的实际情况

Z. Varnalii, Oksana V. Cheberyako, Oksana P. Mykytiuk, Snizhana Bondarenko
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引用次数: 0

摘要

文章对战时和战后乌克兰企业实体的财务安全进行了科学-专家和社会学评估。文章考虑了企业实体在确保其财务稳定体系中的财务安全管理过程,并评估了战争条件下企业实体外部环境的不稳定程度。经济不稳定、危机现象蔓延和地缘政治冲突对所有企业实体的金融安全构成了真正的威胁。今天,国家主权和整个国家的财政安全、国家预算的充实、可靠的物质技术基础的建立以及就业岗位都取决于乌克兰企业及其稳定运行。企业的安全和对内外威胁的所谓 "免疫力 "的发展是企业实体财务安全管理系统的主要任务之一。评估或预测戒严状态下企业实体的财务安全是一个重大难题,因为军事形势造成的不可抗力情况不仅可能导致企业活动量减少,还可能导致企业活动完全停止,甚至造成无法挽回的财产或资源损失。我们得出的结论是,戒严作为企业不稳定的主要原因之一,是企业的最大危险,可能导致作为企业生命主要因素的企业潜力(工业、技术、科学、技术和人员)遭到破坏。新的挑战要求健全的财务管理和快速反应--调整业务模式、加强财务安全以继续在市场上运作等。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ACTUALITY OF THE FINANCIAL SECURITY OF BUSINESS ENTITIES OF UKRAINE UNDER IN THE WAR AND POST-WAR PERIOD
The article presents a scientific-expert and sociological assessment of the financial security of business entities of Ukraine in wartime and postwar times. The process of managing the financial security of business entities in the system of ensuring their financial stability was considered and the level of instability of the external environment of business entities in war conditions was assessed. Economic instability, the spread of crisis phenomena, and geopolitical conflicts pose a real threat to the financial security of all business entities. Today, the state sovereignty and financial security of the state as a whole, the fullness of the state budget, the creation of a reliable material and technical base, and jobs depend on Ukrainian enterprises and their stable operation. Security of the enterprise and development of the so-called “immunity” to threats, both external and internal, is one of the main tasks of the financial security management system of business entities. Assessing or predicting the financial security of business entities under martial law is a significant difficulty since the military situation creates force majeure circumstances that can lead not only to a reduction in the volume of the enterprise activities but also to a possible complete stop or even to an irretrievable loss of property or resources. We came to the conclusion that martial law, being one of the main reasons of enterprise instability, is the greatest danger to an enterprise and can lead to the destruction of its potential (industrial, technological, scientific, technical, and personnel) as the main factor in the life of an enterprise. New challenges require sound financial management and quick responses ‒ adjusting business models, strengthening financial security to continue functioning in the market, etc.
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