title: Ð¡ÑÐ´ÐµÐ±Ð½Ð°Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð° Ð¿Ð¾ Ð´ÐµÐ»Ð°Ð¼ Ð¾ ÐºÑÐ¸Ð¼Ð¸Ð½Ð°Ð»ÑÐ½Ð¾Ð¼ Ð±Ð°Ð½ÐºÑÐ¾ÑÑÑÐ²Ðµ ÑÑÐ¸Ð´Ð¸ÑÐµÑÐºÐ¸Ñ Ð»Ð¸Ñ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: Forensic economic expertise in cases of criminal bankruptcy of legal entities
Creators: name: ÐÐ±ÑÑÐ¾Ð²Ð°, ÐÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2025
Subjects: ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÑ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²Ð°
Ð½ÐµÐ¿Ð»Ð°ÑÐµÐ¶ÐµÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÑ
ÐºÐ¾Ð½ÐºÑÑÑÐ½Ð¾Ðµ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð¾
Ð°ÑÑÐ¸Ð»Ð¸ÑÐ¾Ð²Ð°Ð½Ð½ÑÐµ Ð»Ð¸ÑÐ°
Ð·Ð°ÐºÐ»ÑÑÐµÐ½Ð¸Ðµ ÑÐºÑÐ¿ÐµÑÑÐ°
economic security of the state
insolvency
bankruptcy proceedings
affiliates
expert opinion

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description: Criminal bankruptcy is an illegal act aimed at evading obligations to creditors by artificially creating the insolvency of a legal entity. This phenomenon not only harms the economic interests of the state and society but also undermines confidence in the institutions of a market economy. The relevance of the work is due to the growth of economic instability, increased competition between economic entities, an increase in the number of cases of criminal bankruptcy, which damages the countrys economy and the interests of creditors. Forensic economic expertise allows you to identify signs of criminal bankruptcy and establish facts that are important for the case. This helps to protect the rights of creditors and ensure fair resolution of disputes. The purpose of the work is to study the features of conducting forensic economic expertise in cases of criminal bankruptcy of legal entities and to develop recommendations for its improvement. The following tasks were solved: - the theoretical aspects of bankruptcy of an organization have been studied: the concept, types, causes, legal regulation; - the signs of criminal bankruptcy, ways to identify them, countermeasures in order to ensure the economic security of the state are analyzed; - the role of forensic economic expertise in criminal bankruptcy cases has been studied; - criminological analysis of cases of criminal bankruptcy in Russia was carried out; - the production of forensic economic examinations in criminal bankruptcy cases was analyzed; - an educational economic examination was carried out in the bankruptcy case of PJSC Chelyabenergosbyt according to the methodology developed by the author; - the practice of conducting forensic economic expertise on criminal bankruptcy has been summarized; - measures have been developed to improve the appointment and conduct of forensic economic expertise. The object of the research is the accounting, management and economic documentation reflecting the current financial condition of PJSC Chelyabenergosbyt in order to establish signs of criminal bankruptcy. The subject of this research is the process of establishing the signs of criminal bankruptcy. In the work, an educational examination was carried out in order to identify the facts of criminal bankruptcy of PJSC Chelyabenergosbyt according to the methodology developed by the author. As a criterion for criminal bankruptcy, it was proposed to introduce two indicators: the period of rapid sale of assets and the withdrawal of the results obtained (money), which will allow a more accurate assessment and identification of possible signs of criminal bankruptcy. Regular monitoring of these indicators can help in the early detection of fraudulent activity and in taking the necessary measures to protect the interests of creditors and other stakeholders.