Title: Терминологическая систематизация научных взглядов на категории, определяющие финансовую состоятельность организации
Abstract:Attention is focused on overview of terminological category “bankruptcy”, “insolvency”. Disclosure of essential characteristics of these categories which reveals the economic and legal aspects. Econom...Attention is focused on overview of terminological category “bankruptcy”, “insolvency”. Disclosure of essential characteristics of these categories which reveals the economic and legal aspects. Economists about bankruptcy divided into two positions. First: considering bankruptcy as a stage of the financial crisis organization; as an economic process. Secondly, the bankruptcy: a legal procedure. It is noted that the economists in their works share the concept of “insolvency” and “bankruptcy”. Most of them relate them as stages of the crisis of financial condition with a certain bankruptcy procedure. Legislator identifies “insolvency” and “bankruptcy”. Presented the signs by which was distinguished the concept of “bankruptcy”, “insolvency”. Among those the following are revealed: the economic content, features, impact direction, form of expression, management. Was made conclusion that the bankruptcy is a legal fact of insolvency of the organization, insolvency acts as an economic fact of possible bankruptcy. Thus, bankruptcy is the economic and legal category.Read More
Publication Year: 2015
Publication Date: 2015-01-01
Language: en
Type: article
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