Abstract
The article defines the concepts and basic problems of social security in the system of economic security of Ukraine. The main factors that have an impact on the level of social security and key problems of ensuring its sufficient level are considered. The place of social audit in the system of social security of the state and enterprise, specifics of social responsibility of business is outlined. On the basis of empirical research using software packages MS Excel, Statistiсa 8.0, the place of social audit was studied in the system of social security in order to find ways of Ukraine’s exit from the financial and economic crisis and to strengthen the economic security of the state. On the basis of economic and mathematical calculations, the diagnosis of the level of social security was carried out and the influence of external and internal threats on the macroeconomic stability and on the living standards of the population was proved. The main problems of the establishment and development of social audit in Ukraine in the context of providing social security are investigated. The state and trends of social security of Ukraine in the context of indicators of its assessment are highlighted. The dynamics of average monthly wages in Ukraine and other countries of the world is investigated. The main destabilizing factors, threats and risks that are influenced by the level of social security are analyzed. It was established that in the strategic perspective deepening the socio-economic crisis of the state leads to significant disproportions in the financial and economic system and in the social sphere of the country. Strengthening the tax burden on business entities provoke an increase in social tension in society. In order to identify the preconditions for strengthening social security, searching for methods for reducing social tension in society and raising the standard of living of the population, it is proposed to conduct social audit as a mechanism for implementing the social function of public administration and the instrument for ensuring the social security of entrepreneurship and the state
Keywords: social audit, social security, subjects of economic activity, social responsibility of business, social and economic development
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