Features of Bankruptcy of Agricultural Organizations

The article characterizes the features of insolvency (bankruptcy) of agricultural organizations. The factors of the internal and external environment leading to the bankruptcy of agricultural organizations are considered. Methods for assessing the probability of bankruptcy of an agricultural organization are analyzed. Signs of assessing the probability of bankruptcy are revealed, such as a decrease in liquidity, investment profit, profitability; profit instability; low cost of securities; an increase in the company’s debt. The current bankruptcy procedures for agricultural organizations are disclosed, such as supervision; financial recovery; external management of the agricultural organization. The problems of legal regulation of bankruptcy of agricultural organizations in Russia are revealed. The importance of state support in preventing the insolvency of agricultural organizations is determined. Three directions are proposed for stimulating the process of attracting investments in the sphere of agro-industrial production on the part of the state. It is concluded that the mechanism of state regulation of bankruptcy of agricultural organizations has certain disadvantages. Possible ways of solving the problems posed are proposed.