Аналіз чинного в Україні механізму банкрутства

Abstract

У статті розглянуто чинні в Україні правові норми, які регулюють механізм банкрутства. З точки зору фінансової науки проведено їх аналіз. Розглянуті критерії неплатоспроможності, основні етапи проведення процедури банкрутства. Проаналізовано суть поняття санації, закладеного в законодавстві, умови прийняття рішення про запровадження санації, наявність критеріїв оцінки ефективності її проведення. В результаті виявлено недоліки в чинній правовій базі та визначено напрямки подальших досліджень щодо її вдосконалення.В статье рассмотрены действующие в Украине правовые нормы, которые регулируют механизм банкротства. С точки зрения финансовой науки проведен их анализ. Рассмотрены критерии неплатежеспособности, основные этапы проведения процедуры банкротства. Проанализирована суть понятия санации, заложенная в законодательстве, условия принятия решения о введении санации, наличие критериев оценки эффективности ее проведения. В результате выявлены недостатки в действующей нормативной базе и определены направления дальнейших исследований по ее совершенствованию.The article is devoted to the problem of improvement of bankruptcy law in Ukraine. Authors from the point of view of financial science analyzed the basic legal rules that regulate the mechanism of bankruptcy, its adequacy for the effective functioning of the institution of bankruptcy. To this end, the criteria for which bankruptcy proceedings may be initiated (the existence of indisputable requirements in the amount of at least three hundred minimum wages that were not met within three months after the deadline set for their repayment) were considered. The range of initiators of such a procedure (debtor or creditor) has been established. The main stages of passing by debtor of bankruptcy procedure (property management, sanation, liquidation, amicable agreement) are revealed. The essence of the sanation concept, the possible directions of its implementation, the conditions for making a decision on the introduction of a sanation or liquidation procedure, and the availability of criteria for the evaluation of sanation efficiency Outlined in legislation were analyzed. The rules concerning bankruptcy peculiarities of certain categories of debtors (in particular, industry-forming enterprises) from the point of view of the efficiency of the state economic system are considered. As a result of the analysis, certain deficiencies of the normative base, which regulates the sphere of bankruptcy in Ukraine, were identified. Thus, a sign of insolvency is a formal criterion that does not take into account the extent of the debtor's activity, his property status. Legislation establishes the stage of passing procedures in bankruptcy, but there are no methodological principles for determining the expediency of conducting a rehabilitation or liquidation. The law does not contain clear criteria for assessing the results of the debtor's reorganization. The absence of signs of insolvency, as determined by law, does not give grounds for assessing the results of the sanation. The law does not take into account the peculiarities of bankruptcy of such categories of debtors as industry-forming, that is, those that are critical to the functioning of the economy. The conclusion is made on the necessity of further scientific research of the above problems in order to increase the efficiency of the current bankruptcy mechanism in Ukraine.