THEORETICAL AND APPLIED ASPECTS OF FINANCIAL SECURITY OF ECONOMIC SUBJECTS OF UKRAINE IN THE CONDITIONS OF GLOBAL SHOCKS

Abstract

The article is devoted to the theoretical and methodological assessment of the financial aspects of sustainable development management of enterprises, institutions and organizations in the context of interaction with the country's budget system.The purpose of the scientific research is to identify sources, types of financial resources and methods of their attraction in the domestic and foreign markets to ensure financing of the development of the business environment, which forms GDP in the short and long term, affects the harmonization of financial flows at the state level. The main research methods are general scientific and special tools of cognition, among which it is advisable to note such as: comparison, deduction, analysis, classification, assessment, rating, systematization and others. Results. The scientific works of financiers-scientists who study the sustainable development of individuals, legal entities and the state as a phenomenon of the economy, an object of financial science, management at the macro-financial level were studied. Contradictions and alternative interpretations of the main financial definitions in the field of financial support for sustainable development of representatives of the country's economy have been identified, which makes it impossible to form a consensus in scientific circles, adapt the results of scientific research in the legal sphere and form budgetary mechanisms for managing the specified process. It creates obstacles in the implementation of sustainable development management of the business environment at all levels. It forms a conflict of interest between representatives of the financial system infrastructure in terms of implementing a common financial policy, fulfilling the purpose of the functioning of the state and the non-state sector. The originality of the scientific work lies in the proposed systematization of semantic forms of the categories "sustainable development", "budget system infrastructure", "financing" and "financial support" based on historically formed criteria for their use in financial science. The author's assessment of economic definitions has been carried out and the main directions for their improvement have been proposed. The value of the study. The direct correlation between the financing of approved areas of development of the business environment, the effectiveness of the chosen state financial policy, the implementation time of programs adopted at the official level, and the destructive consequences of actions or inaction of the ineffective management apparatus of the budget system has been updated and confirmed at the theoretical and methodological level.