Теоретичні засади визначення основних категорій механізму банкрутства

Abstract

В статье рассмотрены теоретические основы определения основных категорий антикризисного менеджмента, а именно «несостоятельности», «банкротства» и «санации». Следует заметить, что эти термины с научной точки зрения не тождественны. Каждая категория имеет свою историю возникновения и практическую значимость. Разработана схема взаимодействия элементов механизма.

Bankruptcy institute exists to solve the problems related to inability of economic entities to pay. Throughout its development different terms to determine the status of a debtor were used, when he was unable to perform his obligations due to lack of funds or property. The scheme of mechanism elements interaction is worked out. Today there are many discussions on the economic substance of the key concepts of crisis management, namely "insolvency", "bankruptcy" and "sanitation". Investigation and analysis of the basis of the current legislation of Ukraine on enterprises bankruptcy and scientific papers allow to draw a conclusion as to consideration adequacy and generalization of existing legal practices of Western European countries in it. Bankruptcy should be the subject to state regulation under negative results of financially insolvent entities to develop country’s economy on the whole. Financially insolvent enterprises represent serious financial risks for successful companies - its partners, inflicting significant economic damage in the process of their activity.