Theories and Methods Involved in the Interpretation and Assessment of the Financial Security of the State in the Context of Socio-Economic Transformation

Keywords: security, economic security, financial security, budget component, budget policy.

Abstract

Theoretical and methodological tools for determining and assessing financial security have been deepened. An analysis of the publications of Ukrainian scholars on approaches to the interpretation of the concept of “financial security”, including the definition of components of financial security, which shows that most often it is allocated to budget security. A matrix of approaches to determining the components of financial security. The essence and nature of budget security are determined, it is shown that budget security is the main component of financial security, which indicates the importance of budget policy in the system of financial security of the state. The author’s definition of financial security of the state as a state of stability and stable protection against threats in the budget sphere, which is characterized by ensuring the solvency of the state and a high level of budget, debt, banking, currency, monetary security and is achieved through effective fiscal policy.

 Based on the Guidelines for calculating the level of economic security of Ukraine of the Ministry of Economic Development and Trade of Ukraine from 2013, 6 indicators (sub-indices) of economic security of Ukraine for 2016–2018 were calculated (banking security, security of non-banking financial sector, debt security, currency security, monetary credit security and budget security), as well as an integrated indicator of financial security of Ukraine. The results of calculations show that the financial security of Ukraine in 2016–2018 was at a dangerous level, which confirms the need to form and implement a set of policy measures to support it.

Downloads

Download data is not yet available.

References

Nashynets-Naumova A. (2017). Kontseptualni pidkhody shchodo zabezpechennia natsionalnoi bezpeky: informatsiino-pravovi ta instytutsiini zasady [Conceptual approaches to the national security: the information, legal and institutional framework]. Pidpryiemnytstvo, hospodarstvo i pravo – Entrepreneurship, Economy and Law, 1, 34–39 [in Ukrainian].

Vlasiuk O. S. (2014). Aktualni problemy finansovoi bezpeky Ukrainy v umovakh postkryzovoi transformatsii [Vital problems of the financial security in Ukraine in the conditions of post-crisis transformation]. Kyiv: National Institute for Strategic Studies [in Ukrainian].

Doslidnytski roboty ta analitychni materialy, pidhotovleni v period roboty VIII sesii Verkhovnoi Rady Ukrainy [Research works and analytical material prepared in time of the 8th session of the Verkhovna Rada of Ukraine]. Kyiv, 1998 [in Ukrainian].

Varnalii Z. S. (2009). Ekonomichna bezpeka [The economic security]. Kyiv: Znannia [in Ukrainian].

Sukhorukov A. I. (2004). Suchasni problemy finansovoi bezpeky Ukrainy [Current problems of the financial security in Ukraine]. Kyiv: National Institute for International Security Problems [in Ukrainian].

Blank I. A. (2009). Upravlenie finansovoy bezopasnostyu predpriyatiya [Management of financial security of business enterprise]. Kiev: Elga [in Russian].

Arkhireiska N. V. (2012). Osnovni napriamky zabezpechennia finansovoi bezpeky Ukrainy [Principal dimensions of the financial security in Ukraine]. Visnyk Akademii mytnoi sluzhby Ukrainy. Series: Ekonomika – Bulletin of Academy of Custom Service of Ukraine. Series: Economics, 1, 83–87 [in Ukrainian].

Heiets V. M. (1999). Kontseptsiia ekonomichnoi bezpeky Ukrainy [The concept of economic security of Ukraine]. Kyiv: Logos [in Ukrainian].

Krynytskyi I. Ye. (2017). Polityko-pravovi akty v rehuliuvanni finansovoi bezpeky (publichno-pravovyi aspekt) [Political and legal acts in the regulation of financial security (the public and legal aspect)]. Proceedings from: III Mizhnarodna naukovo-praktychna Internet konferentsiia “Finansova bezpeka Ukrainy na suchasnomu etapi” [the 3rd International Scientific and Practical Conference “Financial security of Ukraine at the present stage”]. (pp. 176–179). Irpin: University of the State Fiscal Service of Ukraine [in Ukrainian].

Operenko H. M. (2006). Problemy ta perspektyvy zabezpechennia finansovoi bezpeky Ukrainy [Problems and prospects of the financial security in Ukraine] Yevroatlantykinform – Euroatlanticinform, 1, 34–36 [in Ukrainian].

Pro zatverdzhennia Metodychnykh rekomendatsii shchodo rozrakhunku rivnia ekonomichnoi bezpeky Ukrainy: Nakaz Ministerstva ekonomichnoho rozvytku i torhivli Ukrainy 29.10.2013 r. No 1277 [Approval of the Methodic Recommendations on Calculating the Level of Economic Security in Ukraine: Directive of the Ukrainian Ministry for Economic Development and Trade from 29.10.2013 No 1277]. Retrieved from https://zakon.rada.gov.ua/rada/show/v1277731-13 [in Ukrainian].

Baranovskyi O. I. (2004). Finansova bezpeka v Ukraini (metodolohiia otsinky ta mekhanizmy zabezpechennia) [The financial security in Ukraine (the assessment methodology and implementation mechanisms]. Kyiv National University of Trade and Economics [in Ukrainian].

Bielov O. V. (2014). Udoskonalennia analizu dynamiky pokaznykiv finansovoi bezpeky derzhavy [Improving analyses of the dynamics of financial security indicators]. Proceedings from: Mizhnarodna naukovo-praktychna Internet konferentsiia “Aktualni pytannia bezpeky finansovoi systemy derzhavy” [International Scientific and Practical Conference “Vital issues of security of the financial system of state]. Kharkiv. Retrieved from http://univd.edu.ua/general/publishing/konf/finbezpeka/17_belov.pdf [in Ukrianian.]

Derkach O. M. Naukovo-metodychnyi pidkhid do kompleksnoi otsinky finansovoi bezpeky derzhavy [A theoretical and methodical approach to the comprehensive assessment of the financial security of the state]. Ofitsiinyi sait naukovoi biblioteky Ukrainskoi akademii bankivskoi spravy [The official website of the scientific library of the Ukrainian Academy of Banking]. Retrieved from http://lib.uabs.edu.ua/library/Visnik/Numbers/1_32_2012/32_02_03 [in Ukrainian].

Obrusna S. Yu., Obrusna S. Yu., and Chuban V. S. (2019). Orhanizatsiino-pravovi aspekty finansovoi bezpeky Ukrainy [Procedural and institutional aspects of financial security in Ukraine]. Aktualni problemy vitchyznianoi yurysprudentsii – Actual Problems of Native Jurisprudence, 5, 99–103 [in Ukrainian].

Sukhorukov A. I., and Ladiuk O. D. (2007). Finansova bezpeka derzhavy [The financial security of the state]. Kyiv: Center for educational literature [in Ukrainian].

Mazaraki A. A., Korolchuk O. P., Melnyk T. M., et al. (2010). Ekonomichna bezpeka Ukrainy v umovakh hlobalizatsiinykh vyklykiv [The economic security in Ukraine on the conditions of globalization challenges]. A. A. Mazaraki (Ed.). Kyiv National University of Trade and Economics [in Ukrainian].

Guryanova L. S., and Nepomnyaschiy V. V. (2012). Kontseptualne podhodyi k modelirovaniyu finansovoy bezopasnosti gosudarstva [Conceptual approaches to modelling of the financial security of the state]. Problemy ekonomiky – Problems of Economy, 4, 232–236 [in Ukrainian].

Arkhireiska N. V. (2015). Metodolohichni zasady finansovoi bezpeky derzhavy [Methodological foundations of the financial security of the state]. Naukovyi visnyk Mykolaivskoho natsionalnoho universytetu imeni V. O. Sukhomlynskoho – Scientific Bulletin of V. O. Sukhomlynskyi National University of Mykolaiv, 8, 919–922 [in Ukrainian].

Podik I. I., and Honcharov Yu. V. (2017). Podatkova skladova ekonomichnoi bezpeky Ukrainy [The tax component of the economic security of Ukraine]. Kyiv: Interservis [in Ukrainian].

Ukaz Prezydenta Ukrainy Pro Stratehiiu staloho rozvytku “Ukraina – 2020” [The Decred of the President of Ukraine on the Strategy of Sustainable Development “Ukraine – 2020”]. Retrieved from https://zakon1.rada.gov.ua/laws/show/5/2015 [in Ukrainian].

Varnalii Z. S., and Datsiuk I. O. (2017). Ekonomichna bezpeka derzhavy ta subiektiv hospodariuvannia [The economic security of the state and business entitites]. Ekonomika i rehion – Economy and Region, 6(67), 5–11 [in Ukrainian].

Kolisnyk O. Ya. (2009). Biudzhetna bezpeka u zabezpechenni stratehii sotsialno-ekonomichnoho rozvytku derzhavy [The budget security in implementing the strategy for socio-economic development of the state]. Abstract of PhD thesis. Ternopil National Economic University [in Ukrainian].

Demianyshyn V. H. (2008). Teoretychna kontseptualizatsiia i praktychna realizatsiia biudzhetnoi doktryny Ukrainy [Theoretical conceptualization and practical implementation of the budget doctrine of Ukraine]. Ternopil National Economic University [in Ukrainian].

Petrychko M. M. (2015). Otsinka rivnia biudzhetnoi bezpeky Ukrainy: problemy ta shliakhy vyrishennia [An assessment of the level of budgetary security in Ukraine: problems and solutions]. Ekonomichnyi prostir – Economic Space, 97, 140–148 [in Ukrainian].

Zaharii V. P. (2014). Kliuchovi kharakterystyky finansovoi bezpeky yak systemy [Key characteristics of the financial security as a system]. Efektyvna ekonomika – Effective Economy, 3. Retrieved from http://nbuv.gov.ua/UJRN/efek_2014_3_28 [in Ukrainian].

Bogma O. S. (2017). Osoblyvosti statychnoho ta dynamichnoho kharakteru katehorii “biudzhetna bezpeka” [Features of static and dynamic character of the category of “budgetary security”]. Ahrosvit – Agro-World, 5, 27–30 [in Ukrainian].

Zaichko I. V. (2020). Biudzhetna polityka v systemi zabezpechennia finansovoi bezpeky [The budget policy in the financial security system]. PhD thesis. Chernihiv [in Ukrainian].

Zvitnist / Derzhavna kaznacheiska sluzhba Ukrainy [Reports of the State Treasure Service of Ukraine]. Retrieved from https://www.treasury.gov.ua/ua/file-storage/vikonannya-derzhavnogo-byudzhetu [in Ukrainian].


Abstract views: 120
PDF Downloads: 73
Published
2021-11-03
How to Cite
ZAICHKO, I. (2021). Theories and Methods Involved in the Interpretation and Assessment of the Financial Security of the State in the Context of Socio-Economic Transformation. Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, (4), 86-96. https://doi.org/10.31767/nasoa.4-2020.10