During the 4th industrial revolution, the transformation of economic mechanisms, digitalization in business, the importance of ensuring the economic security of an enterprise is gaining more and more importance for economic entities. The economic security of an individual enterprise depends on internal fac-tors: the quality and efficiency of the built business processes, the efficiency and level of obsolescence of fixed assets, the qualifications of specialists and top management of the enterprise; and the external environ-ment: transparency of laws, including the taxation system, the country's attractiveness for domestic and for-eign investors, the level of corruption and education. It has been proven that the more flexible a business is, the higher its adaptability to the influence of various factors, as a result of which the higher-quality accounting and control system for ensuring the security of the enterprise. This article discusses the meaning, functions and tasks, the process of building a system of budget planning and control as an integral part of the accounting and control system for ensuring the economic security of an enterprise. This article was written with the finan-cial support of the Plekhanov Russian University of Economics