Accounting system as a component of the mechanism for ensuring economic security of enterprise

Abstract

The article explores the role of the accounting system as a component of the mechanism for ensuring the economic security of enterprises. It substantiates the need to integrate accounting tools into the overall system of economic security in order to identify and neutralize risks in a timely manner, prevent fraud, and ensure financial stability. The article emphasizes the content and structure of accounting policies as a key internal regulatory document that defines the organization of accounting, taxation, management accounting, and internal control. Special attention is given to the organizational, methodological, and technical components of accounting policies, which provide an information basis for managerial decision-making. The study highlights the importance of qualifications, professional competence, and motivation of accounting personnel as factors influencing the reliability of accounting information and the effectiveness of the economic security mechanism. In addition, the paper proposes the structure of internal regulations for conducting inventory of assets and liabilities, aimed at preventing losses and strengthening financial discipline. The results confirm that improving the accounting system contributes to the formation of reliable information support, which, in turn, enhances the economic security and resilience of enterprises.