Introduction. The problems of identifying signs and preventing bankruptcy at enterprises have been investigated. The priority of measures to effectively investigate bankruptcy offenses is justified. The purpose of the paper is to determine the analysis of approaches to understanding the essence of "forensics" as an effective tool for identifying signs and preventing bankruptcy, forming a proper source of evidence for bringing to bankruptcy, promising direction of investigation of complex economic offenses and its delimitation with forensic and economic expertise. Results. The origin of the concept of "forensic" was investigated and its content was defined as independent activities aimed at identifying, analyzing, resolving financial, commercial, legal or other issues; development of procedures aimed at countering and preventing all types of fraud in the economic sphere, in particular, bringing to bankruptcy, identifying the perpetrators. In the course of the comparative analysis of the concept of "forensic" with the category of "judicial economic examination," their general features and differences were determined according to the following criteria: essence, regulatory regulation, tasks, grounds for conducting, subject, object, initiator of conducting, stages, dates of conducting, results, sources of financing. It is justified that the concept of "forensic" is wider than the category of "judicial economic examination," accordingly, judicial economic examination is a component of forensic examination. We have studied the peculiarities and advantages of using a forensic in the anti-crisis management system at the enterprise. It has been determined that the syringe is a tool that is successfully used in foreign practice in developed countries, but has not yet been properly used in Ukraine. On the basis of this, the feasibility of implementing the best practices of foreign countries in the system of anti-crisis management and the introduction of forensic equipment in the domestic system of countering bankruptcy at enterprises and identifying illegal actions in the field of bankruptcy at enterprises is justified. Conclusion. The absence of a proper regulatory field for the use of a penalty was determined and the need to implement measures to legislatively resolve the use of the penalty tools as an innovative tool for anti-crisis management and combating crimes in the field of bankruptcy at enterprises was justified.
The paper examines the current state of legal regulation of bankruptcy proceedings and identifies the main directions of its further improvement. It is determined that the presence of gaps, a huge number of regulations adopted haphazardly, their low quality and sometimes their conflicting nature as well as the importance and complexity of relations in this area, made it necessary to reform legislation in the field of bankruptcy regulation. Collectively, the identified shortcomings have led to the creation of many contradictions and contradictions in this area of public relations, which are both general and directly related to individual bankruptcy proceedings. It is justified that as of today in Ukraine the efficiency of the bankruptcy procedure is low in comparison with other leading states. This is due to the length of such a procedure and its high cost. The analysis of the relevant law of Ukraine, which regulates bankruptcy proceedings, outlined fundamentally new provisions and provisions that are debatable; highlighted the main shortcomings, which are both general in nature and directly related to specific bankruptcy proceedings; prioritized areas, which will serve as the main future guidelines aiming to help to find opportunities to improve bankruptcy regulatory environment. According to the results of the study, it is proposed to develop amendments to the Bankruptcy Code of Ukraine on the basis of determined guidelines, taking into account the recommendations and developments of scholars and practitioners, legal findings of the Supreme Court. It is established that the introducing of developed amendments will give the opportunity to bring current legislation to modern realities and world trends; positively affect the state of Ukraine's economy and its investment climate; will help to eliminate obstacles that made it impossible to put the provisions of legal acts into practice, as well as will ensure the implementation of the principle of legal certainty. The outlined issues can become the basis for further research of the results of the practice of application of the Code of Ukraine on Bankruptcy Procedures, taking into account innovations.
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