The Issue of Bankruptcy and Deliberate Bankruptcy of Russian Organizations
Marina Savelyeva, Nina Vasilyeva, Mikhail AlekseevThe analysis of statistical data shows that in reality quite often in the bankruptcy of organizations there are signs of its premeditation. However, the subjects are brought to responsibility for this offense in isolated cases. According to most researchers, this situation is largely due to the imperfection of methods for identifying signs of deliberate bankruptcy of organizations. In turn, the methodological basis for identifying signs of deliberate bankruptcy of organizations, predicting the probability of bankruptcy and deliberate bankruptcy of organizations depend on the understanding of the nature of bankruptcy and deliberate bankruptcy of organizations. The concepts of bankruptcy and deliberate bankruptcy of organizations are enshrined in a number of legislative documents. In the economic aspect, the concept of bankruptcy of the organization in the Russian scientific and periodic literature is widely covered. The majority of researchers in their works consider the concepts of deliberate bankruptcy of the organization from the position of the legal aspect. The economic aspect of the concept of deliberate bankruptcy of the organization is mentioned in a few papers, which indicates underdevelopment of scientific research of the economic aspect of the phenomenon of intentional bankruptcies of organizations. The article puts forward and proves the hypothesis that on the basis of semantic analysis and definitions of the semantic core of the concepts “bankruptcy of the organization” and “deliberate bankruptcy of organizations”, it is possible to formulate the key characteristics of bankruptcy, deliberate bankruptcy of organizations, revealing the essence of these phenomena. According to the results of the semantic analysis and semantic core definition of the concept of “deliberate bankruptcy of the organization” the article suggests a definition of the concept of deliberate bankruptcy of the organization from the position of the subjects of demand for information in the market.