The theoretical generalization was carried out and a new approach to solving a scientific problem of improving the mechanism for providing banks’ financial security in Ukraine was proposed in the dissertation.
The conceptual and categorical apparatus of ensuring the financial security of the bank is characterized, namely the content of the concept of "financial security" is specified. It is considered as a dynamic financial condition of the bank, characterized by stable protection of its financial interests from identified endogenous and exogenous threats and the ability to ensure the implementation of its financial interests, mission and objectives, as well as its own development with sufficient financial resources.
In the study, the structure of the bank's financial security was improved. Credit, resource, investment, currency, settlement and payment components have been identified, which, in contrast to existing approaches, allows the identification of major threats in terms of functional components of financial security and the application of measures to address these threats.
It is established that the level of financial security of the bank is affected by factors that represent a certain condition that affects financial security, including positive, and threats that are potential negative consequences of the impact on financial security. On this basis, the expediency of distinguishing between the concepts of "financial security factor" and "threat to financial security" is substantiated.
The classification of factors influencing the financial security of banks has been improved due to the separation of such a classification feature as the environment of influence, which is based on the analysis of financial digitalization trends, and, unlike existing ones, includes digital factors. This approach makes it possible to determine the nature of the impact of digital technologies on the level of financial security of the bank and allows expanding the tools of its provision.
The classification of threats to the financial security of banks has been improved by supplementing the traditionally used classification features such as the form of damage, probability of implementation, the degree of negative impact, the scope, which contributes to the sound implementation of a set of measures to ensure it.
Theoretical aspects of the formation of the mechanism of financial security of the bank are studied. It is considered as a system set of organizational structure, methods, technologies and tools, which ensure the highest results of the bank's financial activities and minimize the impact of threats in the process of achieving financial interests in the short and long term. In contrast to the existing definitions, this interpretation takes into account the structural organization and purpose of the mechanism for ensuring the financial security of the bank.
It is substantiated that the concept of the Balanced Scorecard (BSC) should be used to assess the financial security of the bank, which aims to overcome the shortcomings of the static approach of the balance sheet, supplementing them with non-financial indicators.
The mechanism of ensuring the financial security of the bank should be implemented on the basis of the development of an appropriate strategy. It includes a model for selecting and implementing a strategy (growth strategy, selective strengthening strategy, adaptation strategy, transformation strategy or comprehensive security strategy) depending on the actual level of financial security of the bank (absolute security, normal, pre-crisis, crisis, dangerous). It contains a list of measures that will contribute to the effective development of the bank in conditions of uncertainty and existing threats.
A model for assessing the financial security of the bank has been developed. It involves the use of scenario analysis (impulse modelling) of changes in financial security, taking into account the impact of concepts, building an alternative matrix of management influences to ensure the financial security of the bank in different environmental conditions.
Organizational and methodological principles of using benchmarking as a tool to ensure the financial security of the bank have been developed. This allows determining the best results of the bank's work based on the analysis of the Z-Score financial stability indicator and comparison with the indicators of a homogeneous group of banks, to identify reserves for improving the bank's financial security and to develop directions for achieving the required level of financial security.
Key words: commercial bank, financial security, factors of influence on commercial banks’ financial security, threats to commercial banks’ financial security, mechanism for providing commercial banks’ financial security, level of commercial banks’ financial security’.
