Financial schemes and methods of implementation of deliberate bankrupcies of enterprises are in Russian business

Public danger of deliberate bankruptcy is criminal redistribution of property. The damage from actions of the leaders of organizations inflict bankrupcy on creditors. In most cases, the role of the state in favor of the creditor in connection with the tax arrears on tax payments to the budget and extra-budgetary funds. The main objectives of deliberate bankrupcy are as follows: - Evasion from debts; - Change of ownership of the property; - Theft of property, including money. In order to implement these plans various financial schemes of deliberate bankruptcy are used. Financial illiteracy is the main population factors involved in suspicious financial schemes. Creation of effective methods of countering deliberate bankrupcy is impossible without analysis of the main ways of its realization. Deliberate failure to contractual obligations can also be considered as a way to control the output of the property concerned. Implementation of this procedure can be applied in relation to the stable working, profitable organizations in the following order: - Subject B. The (customer) with the subject concludes Y (Performer) contract (supply, loan, etc.) for a large sum; - Subject Y to perform with the subject concludes the contract in the contract (supply, loan, etc.) with the subject of the X (contractor); - So as subject X does not fulfill its obligations, Y entity may not meet its obligations to B; In Subject submit an application to the arbitration court for recognition bankrupt entity Y; Subject Y declared bankrupt, its assets are bought by interested parties. The result is recognition of the debtor's bankrupcy and initiation of bankruptcy proceedings. Stakeholders have the opportunity to purchase the property of the debtor's property With the implementation of criminal schemes of organizations in order to steal money, the main way of committing crime is transfer of funds to the accounts of firm-"ephemeral" for non-existent goods, works and services. Available funds are sent to the organization to repay a fictitious debt. Bankruptcy affects property interests of virtually all business entities - state as a whole, the subject of the Russian Federation, municipality, suppliers, credit institutions and the organization of the debtor. Deliberate bankruptcy is associated with a significant number of ways of distortion of accounting information, which requires the active analytical study and additional security check. For the purpose of determining signs of deliberate bankrupcy detailed analysis of the debtor's financial schemes and methods of their implementation is required.

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