文章基本信息

标题：Research of the sources of macroeconomic threats of financial security of joint stock companies
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作者：Olena Stashchuk
期刊名称：Technology Audit and Production Reserves
电子版ISSN：2706-5448
出版年度：2017
卷号：6
期号：4
页码：24-29
DOI：10.15587/2312-8372.2017.119801
语种：English
出版社：PC Technology Center
摘要：The object of research is the financial security of joint-stock companies in Ukraine. The problematic aspect in ensuring financial security of business entities is the identification of relevant factors that can cause a negative result of their financial and economic activities. In the course of the research, a critical analysis of the approaches of Ukrainian and foreign scientists to the allocation of macroeconomic threats to the financial security of joint-stock companies, as well as the current legislation, is conducted. The result is the division of all factors in accordance with regulatory legal acts into four sources, namely: investment factors; macroeconomic development factors; fiscal factors; other factors. Such classification of sources, unlike existing ones, takes into account specific aspects of financial activity of corporate structures. It is also proved that threats of a macroeconomic and microeconomic nature can create both conditions where there is a stabilization character and act as a determinant of the financial security of joint-stock companies. Based on the obtained results, the company provides an opportunity to quickly respond to the place of occurrence of a threat to its financial security and apply adequate tools to prevent or minimize the consequences of such threats.
关键词：macroeconomic threats;financial security;joint-stock companies;financial policy;financial system;sources of threats.