Abstract
Given the instability of the political and economic situation, which negatively affects solvency of domestic enterprises and threatens their bankruptcy, issues of financial recovery of economic entities are now becoming particularly relevant. Within the article, importance of the reorganization of enterprises in the context of ensuring their financial stability, liquidity and solvency in crisis conditions is considered; it is proved that reorganization is an objective necessity of market management; it is complex and covers financial, production, organizational and social aspects of the enterprise operation. Theoretical approaches to the definition of reorganization are studied; the author's vision of this term is substantiated, the main purpose of reorganization of enterprises is defined. A statistical analysis of the state of bankruptcy proceedings and the effectiveness of its procedure during 2011 – 2019 is carried out.
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