Smorodina E.A.

The urgency of the chosen topic is due to the financial uncertainty and instability that has developed in Russia, which leads to an increase in entrepreneurial risks associated with doing business. In these conditions, the financial condition of Russian enterprises is deteriorating and may end in bankruptcy. This article examines the methodological and legal basis for bankruptcy, financial ratios, which are calculated during the bankruptcy proceedings in the Russian Federation. The concept of bankruptcy, the main reasons, the stages of bankruptcy and its consequences are disassembled. An analysis of the financial condition of Russian enterprises was conducted to identify signs and causes of bankruptcy. The dynamics of the financial performance of large and medium-sized enterprises in the Russian Federation is shown, as well as the structure of accounts receivable and payable at large and medium-sized Russian enterprises. An example of indicators characterizing the solvency and financial stability of organizations is given.