THEORETICAL FUNDAMENTALS OF FUNCTIONING OF FINANCIAL RECOVERY AND BANKRUPTCY OF ENTERPRISES IN UKRAINE

Анотація

The article reveals the essence of financial rehabilitation and elucidates its main characteristic features. A characteristic feature of the development of the institution of insolvency is the approval of humanistic principles in the process of settling property disputes between counterparties of economic relations. In the process of formation of this institution, there is a continuous progressive development of legal mechanisms aimed at preventing bankruptcy and liquidation of the debtor as a subject of economic relations. It is proposed to determine the essence of rehabilitation by content, form of manifestation, as well as the role of rehabilitation in the system of ensuring the financial and economic security of the enterprise. With the help of scientific methods of analysis, synthesis and logical generalization, a proper definition of the concept of "sanitation" is proposed. The goals, ways and functions of the rehabilitation implementation process are outlined. The problem of insolvency of business entities is characterized. The dynamics of bankruptcy of Ukrainian enterprises is analyzed.

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