INTERNATIONAL SCIENTIFIC-PRACTICAL CONFERENCE
«ACTUAL ISSUES OF THE DEVELOPMENT OF THE SOCIAL SECTOR OF THE
ECONOMY: DOMESTIC AND FOREIGN EXPERIENCE»
ANDIJAN, UZBEKISTAN, MAY 2020
249
«Иқтисодиётнинг ижтимоий секторини ривожлантиришнинг долзарб масалалари: миллий ва хорижий тажриба»
«Актуальные вопросы развития социального сектора экономики: отечественный и зарубежный опыт»
- protection of financial interests of the subjects of financial relations at all
levels;
- providing the national economy and its sectors with liquid assets to meet the
demand for financial resources and the implementation of relevant obligations;
- the state of stability and resilience of the financial system;
- a set of financial opportunities for the effective organization of the national
economic system and sustainable economic growth.
The author also concludes that the financial security of the country serves as a
source of funding and conditions for the rapid development of the national economy,
as well as a source for the harmonious development of the state, society and the
individual.
Uzbek economist, prof. A.U. According to Burkhanov, the financial security of
the company is:
- ensuring sustainable development of the enterprise;
- a necessary condition for the financial stability of the enterprise;
- the ability to prevent and eliminate potential threats to the deterioration of the
financial condition of the enterprise;
- minimization of risks in the enterprise;
- the degree of protection of the enterprise from internal and external risks.[4]
Similarly, the concept of threat L.A. Zaporozhtseva, who under the threat of
loss of financial security understands the real or potential possibility of manifestation
of the destructive impact of various factors on the financial development of the
enterprise, leading to a certain economic damage.
Threats are characterized by a variety of species and in order to identify them
most fully when building a financial security system, enterprises require a certain
classification. The literature presents various signs of the classification of types of
threats.
The most common classification of threats to the financial security of an
enterprise, cited in many scientific publications, is their classification by sources of
occurrence on internal and external.
Among the main threats to the financial security of the enterprise L.A.
Zaporozhtseva distinguishes:
1. The threat of loss of liquidity of the enterprise, tracked using the current ratio;
2. The threat of loss of financial independence of the enterprise, reflected in the
coefficient of autonomy and the value of leverage of financial leverage;
3. The threat of reducing the efficiency of the enterprise, the loss of its
profitability and ability to sustainability and development. To prevent it, it is proposed
to use indicators of return on assets and return on equity;
4. The threat of aging of fixed assets due to "eating up" of the depreciation fund.
Its tracking is possible by the level of depreciation investment;
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