Modern features of application of economic models of diagnostics of probability of approach of bankruptcy of legal entities

In article the questions connected with application of economic models and methods for forecasting of bankruptcy of legal entities are analysed. According to the current legislation about bankruptcy the limited amount of criteria is applied to diagnostics of insolvency of legal entities: coefficients of the current liquidity, security with own working capital and restoration (loss) of solvency. The basis for recognition of structure of balance unsatisfactory, and the enterprises insolvent is existence of one of conditions: the coefficient of the current liquidity for the end of the reporting period has value below of the standard; the coefficient of security with own current assets for the end of the reporting period has value below of the standard. At the same time, in Russia and abroad there is a large number of economic models of diagnostics of probability of approach of bankruptcy of legal entities. The conclusion that prevention of the reasons of insolvency and restoration of financial stability of the enterprise should be connected including, with application of institute of diagnostics of bankruptcy is drawn. For increase of efficiency of a financial condition of the legal entity the author suggests to combine economic receptions with strategy of his development, widely to use criteria and indicators of an assessment of a financial condition of the concrete enterprise that will allow to attach special significance to the pre-judicial procedures directed on restoration of solvency. Authors suggest to develop uniform system (technique) of diagnostics of bankruptcy of the legal entity for an assessment and bankruptcy forecasting, and also need of assignment for a legislative order of a duty of the legal entity to present as the annex to accounting reports to tax authorities a quarterly, semi-annual or annual technique of the analysis of the financial and economic activity, directed on identification of signs of bankruptcy. Today the legislation of the Russian Federation didn''t provide a duty of application by the enterprises of the quarterly, semi-annual or annual techniques directed on identification of signs of insolvency. As the main tasks of the analysis of a financial and economic condition of the legal entity the correct estimates of an initial financial position and dynamics of its further development have to act.