ФІНАНСОВІ, ЦИФРОВІ ТА ПРАВОВІ МЕХАНІЗМИ ЗАБЕЗПЕЧЕННЯ РЕГУЛЯТОРНОЇ ВІДПОВІДНОСТІ В НЕБАНКІВСЬКИХ ФІНАНСОВИХ УСТАНОВАХ
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Надіслано: 21-07-2026
Опубліковано: 31-08-2026
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Анотація
Перехід України до ризик-орієнтованого пруденційного нагляду потребує поєднання формальних регуляторних вимог до небанківських фінансових установ із вимірюваною фінансовою стійкістю, надійними даними, якісним управлінням і професійною компетентністю. Метою дослідження є оцінювання фінансової трансформації та регуляторної відповідності окремих сегментів небанківських фінансових установ України, систематизація застосовних регуляторних вимог і розробка інтегрованої моделі, що поєднує фінансові, цифрові, правові, управлінські та професійні механізми. Аналіз ґрунтується на офіційних даних Національного банку України щодо страхових компаній, фінансових компаній і кредитних спілок; описовому порівнянні періодів, авторськи верифікованому кодуванні нормативних вимог і порівняльному аналізі підходів до безперервного професійного розвитку. Результати засвідчили консолідацію в усіх трьох сегментах за різноспрямованої динаміки балансів: сукупні активи страховиків і фінансових компаній зросли, водночас активи кредитних спілок скоротилися. У структурі первинних кодів переважають вимоги корпоративного управління та правові зобов'язання, а множинне кодування підтверджує взаємозалежність фінансових, цифрових, правових, управлінських і професійних компонентів. Запропонована фінансово орієнтована концептуальна модель визначає пруденційне оцінювання як доказове ядро, цифрові засоби – як інструменти моніторингу й простежуваності, правові механізми – як спосіб трансформації зовнішніх вимог у внутрішні обов'язки, а корпоративне управління та професійну компетентність – як наскрізні рівні. Результати обґрунтовують диференційований, а не уніфікований підхід до регуляторної відповідності та можуть бути корисні Національному банкові України, небанківським фінансовим установам; функціям комплаєнсу, ризик-менеджменту й внутрішнього аудиту; професійним об'єднанням, дослідникам і фахівцям із формування політики.
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