ESTIMATION OF ENVIRONMENTAL COSTS AS A MECHANISM FOR ENSURING ECONOMIC SECURITY (ON THE EXAMPLE OF THE NUCLEAR INDUSTRY)
Authors:   National Research Nuclear University MEPhI, Russian Federation, GALOYAN NATALIE , KEVORKOVA ZHANNA , NORKINA ANNA , LEONOV PAVEL ,   Nuclear Safety Institute, Russian Academy of Sciences (IBRAE RAN),   Financial University under the Government of the Russian Federation, Russian Federation
Published: April 2021

In this article the economic security of an enterprise is regarded as a tool of the economic security at the macro level. At the present stage, in the era of globalization of all the life processes, there have been value changes in the society, which are caused by an increase in the volume and pace of information exchange. The industrialization and scientific and technological progress are priority directions which significantly contribute to the effective innovative development of economic sectors of the state. However, scientific and technological progress, in addition to a positive impact on human development, has led to certain negative consequences associated with environmental pollution, the restoration of which requires additional environmental costs. One of the ways to ensure the economic security of enterprises is to prepare financial statements which provide substantiation of items of income and expenses. This specification provides an opportunity to track cash flows and prevent potential fraud in terms of theft or misuse of funds. This problem is especially relevant for budgetary or state organizations, whose activities are directly related to the interaction with the environment, since the part of the work of such organizations is carried out within the framework of federal target programs or national projects funded by the federal budget. However, the financial statements have certain imperfections in terms of reflecting the environmental costs incurred by the organization. Namely, entities do not always reflect such costs in their financial statements or in the notes thereto. Such inaccuracies lead to distortion of data in financial statements and create a potential threat to economic security at the micro level, and if the problem is common among most of the organizations, it can cause a potential threat to the national security. Model. The article explores the best ways to reflect environmental costs. Findings. Based on the analysis of modern methods of reflecting environmental costs in financial statements, a classification of the environmental costs has been compiled, the application of which will ensure the economic security of nuclear enterprises. Practical value. The conclusions made in the article, are leading to an understanding of the existing problems in accounting on environmental costs as well as their impact on economic security at the micro level. The assessment of the scale of the problem has demonstrated that the economic security of enterprises has an impact on the economic security of the state. The point is that, the economic security strategy of the Russian Federation contains several indicators (indicators) which are used for assessing particular spheres of the economy, however, the environmental indicator which is vital for the humanity, is not among them. In this regard, the article discusses modern ways of reflecting environmental costs and their features. The leading role in the system of economic security of an enterprise is ascribed to the accounting. However, as evidence shows, the accounting is not fully capable of controlling and regulating individual financial flows, and therefore it has become necessary to refine and improve it, taking into account the peculiarities of the Russian accounting system and international standards. Originality. As a result of the analysis and assessment of the state of the problem, certain measures are proposed to improve the methods for classifying the environmental costs of an enterprise which can ensure its economic safety.