Abstract (English):
Bankruptcy is the most qualitative and effective form of conflict resolution that arises between an enterprise and its creditors. This article discusses the issue of bankruptcy of a legal entity, its characteristics and signs

Keywords:
Bankruptcy, enterprise, legal entity, insolvency, creditor

Любое предприятие, с точки зрения условий хозяйствования, которые формируются в рыночной экономике, подвержено огромным количествам кризисов и влиянию негативных факторов внешней среды. В их число выделяют управленческие, финансовые, экономические кризисы, а также кризисные ситуации, которые связаны с кадровым обеспечением предприятия. Так при определенных обстоятельствах возникают угрозы банкротства. Под банкротством в мировой практике понимается финансовая разновидность кризиса, или неспособность предприятия выполнять свои текущие финансовые обязательства, при этом предприятие может дополнительно испытывать также экономический кризис, попав в такую ситуацию, в условиях которой совокупный экономический потенциал и материальный ресурсы предприятия используются неэффективно. Неэффективная организация и некачественное управление являются предпосылками кризиса управления, а также это связано еще с человеческими ресурсами, неэффективное использование которых свидетельствует о низком уровне профессионализма и компетенции сотрудников [2].

В соответствии с Федеральным законом «О несостоятельности (банкротстве)», банкротством признается арбитражным судом или объявление должником неспособность в полном объеме удовлетворить требования кредиторов по денежным обязательствам или исполнить обязанность по уплате платежей. Здесь банкротство определяется как эффективная и качественная форма разрешения конфликта, возникающим между должником и его кредиторами. Данная форма позволяет соблюдать в определенной мере интересы двух сторон, где должнику предоставляется возможность исполнять принятые им обязательства и возможность восстановить платежеспособность, а кредиторам – возможность получить причитающиеся ему средства или их часть. После процедуры банкротства должник освобождается от своих обязательств, которые ему до этого принадлежали, но при этом после завершения процедуры банкротства может снова начать предпринимательскую деятельность. Поэтому невозможность организации вести дальнейшую предпринимательскую деятельность связана с отсутствием возможностей для восстановления платежеспособности, дальнейшего хозяйствования и исполнения принятых на себя всех обязательств. [1].

Понятия несостоятельности и банкротства находятся в тесной специфической взаимосвязи, поскольку обладают общим основанием, т.е. превышением суммы обязательств хозяйствующего субъекта над стоимостью его имущества [3].

Рисунок 1 – Причины банкротства предприятия

По данным рисунка представлена информация о причинах несостоятельности организации, которые подразделяются на внешние и внутренние, что в свою очередь оказывают негативное влияние на работоспособность предприятия [5].

 В Российской Федерации основу регулирования признаков, понятия, механизма и содержание установления банкротства составляют следующие нормативно – правовые акты, а именно:

1. Арбитражный процессуальный кодекс;
2. Гражданский кодекс;
3. Уголовный кодекс;
4. Постановления правительства и Федеральный закон "О несостоятельности (банкротстве)" от 26.10.2002 N 127-ФЗ [6].

Так на сновании данных нормативных документов определяются критерии банкротства, а также основные стадии данной процедуры.

Так на рисунке 2 представлена информация о стадиях процедуры банкротства предприятия [4]:

Рисунок 2 – Стадии проведения банкротства предприятия

Признаки банкротства предприятия определяются в статье 3 Федерального закона «О несостоятельности (банкротстве)», в числе которых выделяются [7]:

• наличие у предприятия задолженности по выплате заработной плате;
• наличие у предприятия задолженности по выплатам по ранее принятым на себя денежным обязательствам;
• наличие задолженности по любым другим обязательным платежам.

По результатам данного рассмотренного вопроса, можно сказать, что процедура признания банкротства является достаточно долгой по времени и предполагает принятия соответствующих решений между предприятием и его кредиторами арбитражным судом. Принятию подобного судебного решения предшествует детальная оценка обстоятельств дела и имеющихся аргументов.

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