Methodological Approaches to the Research of State Financial Resources and the Financial Security of Business Entities in the Conditions of Public Finances Management Reform

Abstract

Introduction. The study of the problems of formation and use of state financial resources, financial security of public sector economic entities in the conditions of reforming the management of public finances is of great importance for financial science and practice. The scientific value of such research depends on the skillful use of methodological approaches and is reflected in the quality of the conclusions drawn and the proposed theoretical and practical recommendations. Today, financial science uses a number of methodological approaches that make it possible to deeply understand the meaning of financial phenomena and processes. However, there is a need for an in-depth analysis of these approaches, the relationships between them, the availability of appropriate tools and methods of their use for the depth of scientific research. The purpose of the article is to substantiate the theoretical and practical foundations of methodological approaches to the study of state financial resources and financial security of economic entities in the context of reforming public finance management, as well as the effectiveness of their use in financial scientific research. Methods. The work uses dialectical, hermeneutic, systemic, holistic, project-oriented, process, cybernetic, informational, synergistic, institutional, structural, historical, functional, structural-functional, sociocultural, behavioral approaches. The results of the research were obtained through the use of methods of generalization, analysis and synthesis, induction and deduction, comparison, descent from the concrete to the abstract and from the abstract to the concrete, evaluation, description, prediction, and others. Results. The content and components of the methodology of modern financial science are considered. The relationship between methodological approaches and methods in financial scientific research is revealed. Emphasis is placed on the place of state financial resources and financial security of public sector economic entities among financial categories and concepts of state finance using the main laws of dialectics – the law of transition of quantity into quality and the law of unity and struggle of opposites. Approaches to the determination of financial resources in the process of capital circulation in accordance with the dialectical law of negation of negation are clarified. The relationship between the management of financial security, financial resources of public sector economic entities and the budget process using the structural-functional approach is analyzed. Other methodological approaches in the study of state financial resources and financial security of economic entities in the conditions of public finance management reform are characterized. Conclusions. Proposals regarding the use of methodological approaches to the study of state financial resources and financial security of economic entities in the conditions of public finance management reform are substantiated. In further scientific research, special attention will be paid to the use of the considered methodological approaches in scientific research, which will make it possible to deepen the theoretical and practical foundations of the objects of research.