Accounting uye kuongorora bankruptcies

Kana vatungamiriri veSoviet vanoziva kuti zvinyorwa uye Kuongororwa yezvikanganiso zvakadaro, kuparara centrally vakaronga upfumi uye kuparara Soviet Union angadai kudziviswa. Chokwadi ndechokuti kusvikira mangwanani 90-ies mu muSoviet Union makanga akawandisa makambani kuti pave yemakwikwi zvinhu, pfachura kushandiswa yakatsaurirwa kupfuma, vakatambura nazvo, kunwisa voruzhinji mari uye chikwereti ruyamuro. Pfungwa insolvency kana kusauka wekambani, haana kugamuchirwa kubva rukawisira mumvuri pamusoro nechepakati utungamiri, hunotaura kusaita zvinhu nomazvo ravo basa mari uye zvoupfumi mabasa akaitwa, maindasitiri uye upfumi yose.

Nokuda kwechikonzero ichi, yezwi vakasununguka mamiriro ezveupfumi munyika Russia kunoratidzwa hombe kushungurudzika kare makambani ehurumende-anazvo, uye "prihvatizatsii" inonzi maturo, devalued uye akasiyiwa ari ngoni chikwereti kuna vachida. Chete kurutivi kuguma gumi, achibatsirwa pamutemo dzemunharaunda ose pakuvaka mashandiro ose kusauka, vakakundikana kugadzirisa hukama pakati nechikwereti pamwe chikwereti, tichikwanisa kunze pfuma kambani uye kudzorerwa upfumi hwayo. Accounting uye Kuongororwa yezvikanganiso vaiva chikuru nzira vachiongorora uye diagnosing kukundikana. Kunoitawo kuti utore matanho anodiwa kuti kuvandudzika mari uye zvoupfumi mabasa musangano.

MuRussia ano, mune dzakatevedzana nematambudziko munyika yose, ari mamiriro yokushaya mari, kana rwezvemabhengi hurongwa zvinomutsa mari zvikwereti, kusauka pamusoro zvebhizimisi kuongorora uye kutsigira ayo solvency anoramba kukurumidza uye zvinokosha basa utungamiri ake. Munguva dzakadaro, nokuda matambudziko zvemari kunogona nzira zvakanaka wakasarudzwawo zvebhizimisi munyika zvikuru yemakwikwi uye vasingatungamirirwi zviito zvikonzero utungamiri, kusanganisira kusagadzikana kwezvematongerwe enyika uye zvoupfumi pakati pehurumende uye nzanga, pave mune zvesayenzi uye kugadzira mberi, kuti chidzoke mishonga mitsva.

Bankruptcy (insolvency) - munhu aiziva paruzhinji simba chikwereti kutadza kundosangana zvizere zvinodiwa masangano chikwereti pamusoro mari sungiro; nzira rinoshandisirwa kuno wakatora chikwereti, nechinangwa panguva tinyatsonzwisisa zvemari uye upfumi mamiriro ayo, budiriro zviyero kuvandudza kwayo, uye kana kushandisa matanho akadaro aizopiwa hazviiti - kuti zvakaenzana kundosangana mari zvido chikwereti ari sauka vachida.

Kudivi rimwe, kuti kusauka - kutanga kuti anogona kuvandudza upfumi nomumwe mabhizimisi uye upfumi yose, dzinongoitika kusarudzwa uye kubviswa va neudhadha, uncompetitive mabhizimisi kana ravo nokubatanidzwazve. Ukuwo, zviri kusauka - kutaridza nezvinetso zvamagariro chokuita rutapudzo uye kudzingwa yevashandi, iyo kushaya rutsigiro kwemarongerwe evanhu bhora, uyewo noMweya chidzoke utsotsi uye uori mune nedanho pfuma redistribution.

Bankruptcy ongororo - ane tinyatsonzwisisa kuti ndingangokuvara insolvency pamusoro zvebhizimisi nokuongorora chekambani nepakati jira mamiriro, kukarukureta pamusoro liquidity, profitability uye zvemari kutsiga vachida. kupima uku ndehwokuti chisarudzo pamusoro liquidation, nokubatanidzwazve kana bhizimisi sangano idzva. Kuongorora Implementation zvisarudzo pamusoro kusauka nzira yakarongwa zvinyorwa kwema zvemari maererano nomutemo zvinoshanda.

Accounting uye Kuongororwa yezvikanganiso, nemurairo, rinosanganisira tsoka liquidation uye nokubatanidzwazve zvekufamba:

1) Observation. Zvinonzi pakutsvaga mamiriro solvency of zvebhizimisi panguva roruvanze mashoko kubva chikwereti insolvency

2) kupora The zvemari. Matanho vari kudzorera solvency wekambani.

3) External kuzvidzora. Kugadzwa zvokunze maneja, mumiririri akakweretesa, zvakagadzirirwa kuti nokukurumidza kudzorera zvemari uye zvoupfumi mamiriro ezvinhu nechikwereti.

4) Bankruptcy zvekufamba. Vakadzivira zvose upfumi nezvebasa chikwereti, inofungidzirwa pfuma wakaitwa uwandu uye akaita mari kuti chikwereti.

Usakanganwa kuti zvinyorwa uye Kuongororwa yezvikanganiso, kunyange chinhu chinokosha kutsigira inogona kuenderera mberi ane yemakwikwi upfumi, asi yasara zvikuru kunaka chakajairika nokuda chinzvimbo bhora munyika yanhasi.