ОЦІНЮВАННЯ ФІНАНСОВОЇ БЕЗПЕКИ КОРПОРАТИВНИХ ПІДПРИЄМСТВ В УМОВАХ ЦИФРОВОЇ ЕКОНОМІКИ

Financial security is a key prerequisite for the stable development of corporate enterprises, which necessitates the improvement of methodological approaches to its assessment, taking into account the dynamics of external and internal factors, as well as transformations of the business environment in the digital economy. The purpose of the article is to form a comprehensive approach to assessing the financial security of corporate enterprises, based on a combination of financial, managerial and digital factors, to identify the level of protection of the corporate structure from internal and external threats and ensure its sustainable development. The subject of the research is the process of forming, assessing and ensuring the financial security of corporate enterprises, taking into account the impact of digitalization of the economic environment. The methods of the research: system analysis to reveal the essence of financial security; classification and grouping methods to determine key components and indicators; expert assessments to establish weighting factors and assess qualitative parameters; modeling to form an integral indicator for assessing the financial security of corporate enterprises in the digital economy. The statement of basic materials. The article highlights modern approaches to determining the essence of financial security of corporate enterprises. A sequence of comprehensive assessment of the level of financial security is proposed, which takes into account financial stability, management efficiency and digital adaptation. A classification of key risks and threats to financial security is carried out, taking into account internal and external factors, and a system of indicators for quantitative and qualitative assessment of financial security of corporate enterprises is developed. Special attention is paid to the formation of an integral indicator that allows for an objective and comprehensive assessment of financial security in the digital economy. The practical significance of the results obtained lies in the formation of a toolkit for a comprehensive assessment of financial security of corporate enterprises in the digital economy. The proposed methodological approach will allow corporate enterprises to identify potential risks and threats in a timely manner, which contributes to making informed management decisions to strengthen financial stability and increase the adaptability of enterprises in the digital economy. Conclusions and perspectives of further research. The scientific approaches to the concept of financial security of enterprises are analyzed, among which systemic, functional-dynamic, managerial, risk-oriented and digital are distinguished. The theoretical basis for assessing the financial security of corporate enterprises in the digital economy is substantiated. A methodological approach to assessing the financial security of a corporate enterprise is proposed, which takes into account the peculiarities of corporate structures, the impact of digital transformations and the integration of financial, managerial and digital components for a comprehensive assessment of the level of security.