Research of the sources of macroeconomic threats of financial security of joint stock companies

The object of research is the financial security of joint-stock companies in Ukraine. The problematic aspect in ensuring financial security of business entities is the identification of relevant factors that can cause a negative result of their financial and economic activities. In the course of the research, a critical analysis of the approaches of Ukrainian and foreign scientists to the allocation of macroeconomic threats to the financial security of joint-stock companies, as well as the current legislation, is conducted. The result is the division of all factors in accordance with regulatory legal acts into four sources, namely: investment factors; macroeconomic development factors; fiscal factors; other factors. Such classification of sources, unlike existing ones, takes into account specific aspects of financial activity of corporate structures. It is also proved that threats of a macroeconomic and microeconomic nature can create both conditions where there is a stabilization character and act as a determinant of the financial security of joint-stock companies. Based on the obtained results, the company provides an opportunity to quickly respond to the place of occurrence of a threat to its financial security and apply adequate tools to prevent or minimize the consequences of such threats.