ECONOMIC SECURITY IN THE LEASING OPERATIONS SYSTEM

Abstract

The basic principles of state policy in the conditions of European integration of Ukraine to the European Community are provided by the development and implementation of incentive measures to improve the competitiveness of economic entities. In the current economic conditions, increasing competitiveness is shaped by investment mechanisms, primarily leasing. The article deals with the features of the mechanism of implementation of leasing operations in the national economic activity of the state and the role of economic security in this process. The basic stages of leasing implementation, its volume, influence on performance indicators of production activity and necessity of improvement of the general system of these operations are determined. At the present stage of the development of the economy, leasing relations are actively established and leasing operations are taking place, which is conditioned by the necessity of constant technical re-equipment of domestic organizations. Leasing enables lessees to avoid large one-off costs and to direct their own financial resources to address organizational and managerial tasks. As practice shows, the relationship between the lessor and the lessee requires increased attention to improving the internal control system on both sides. For the effective functioning of the internal control system, lessors need to develop a special methodological tool for organizing, planning and conducting control procedures before, during and after the completion of leasing operations. Carrying out qualitative internal control helps to increase the efficiency of management, ensuring the dynamic development of leasing organizations to strengthen their financial stability and reliability. The urgency of the study is due to the considerable practical importance and insufficient development of theoretical issues in the field of internal control and economic security of leasing organizations in modern conditions.