THREATS TO THE FINANCIAL SECURITY OF ENTERPRISES IN TODAY’S CONDITIONS

Constant changes driven primarily by globalization, digitalization, economic crises, and military actions accompany the activities of modern entrepreneurial entities. These processes exacerbate the impact of external and internal threats that can hinder the financial stability and competitiveness of entrepreneurial activity. Consequently, ensuring financial security emerges as a strategic factor in enabling economic entities to adapt and thrive under new realities associated with military actions, financial crises, cyberattacks, and more. In this context, it is crucial to analyze current threats to the financial security of enterprises to develop effective solutions aimed at maintaining their financial and economic resilience. This article focuses on investigating the key threats affecting the financial security of entrepreneurial entities under contemporary economic conditions. Within the framework of this study, the interconnection between the economic concepts of risk, threat, and danger has been examined. As a result, the distinctive features of these concepts, particularly in relation to the financial security of entrepreneurial entities, have been identified. Based on the conducted research, the primary internal and external threats to the financial security of enterprises have been delineated. Internal threats include economic, organizationalmanagerial, marketing, technological, personnel, and material-technical factors. External threats to financial security encompass political, regulatory, economic, technological, financial, and socio-cultural factors. Moreover, analyzing financial security as a complex mechanism has enabled the proposal of a comprehensive approach to achieving the effectiveness of financial security for enterprises. This approach comprises two components: the general system for establishing financial security and strengthening the financial security of the enterprise. The implementation of these components contributes to safeguarding financial stability and enhancing enterprise performance through the application of financial methods, instruments, and levers.