Bankroto teorija ir praktika

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Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Straipsnis / Article
Language:
Lietuvių kalba / Lithuanian
Title:
Bankroto teorija ir praktika
Alternative Title:
Theory of bankruptcy and practice
In the Journal:
Inžinerinė ekonomika [Engineering Economics]. 2003, Nr. 2 (33), p. 106-111
Keywords:
LT
Bankrotas; Bankroto procedūra; Bankroto procesas; Bankrutavusi įmonė; Bankrutuojanti įmonė; Banktotas; Nemokumas; Įmonė.
EN
Bankrupt company; Bankruptcy; Bankruptcy process; Enterprise; Incolvence; The bankrupt company.
Summary / Abstract:

LTStraipsnyje nagrinėjama įmonių bankroto problema Lietuvos ūkyje. Trumpai apibendrinta bankroto teorija rinkos sąlygomis, išryškintas teigiamas bankroto vaidmuo, realizuojant krizines situacijas visuose įmonės gyvavimo ciklo etapuose. Kartu pabrėžiama ir socialinis bankroto aspektas, susijęs su bedarbių gausėjimu. Atlikta bankroto analizė Lietuvos ūkyje leido atskleisti daug teigiamų ir neigiamų reiškinių. Dėl Lietuvos ūkio krizės padaugėjo bankrutuojančių įmonių. Per 1993-2002 metus bankroto procedūros pradėtos vykdyti 1396 įmonėse, tačiau iki šiol likviduotos tik 432 įmonės. Labai mažai sėkmingo sanavimo atvejų. Lėti bankroto procedūrų tempai: iš 28 įmonių, kurioms bankroto bylos iškeltos 1994 metais, 2001 metais dar buvo nelikviduotos 12 įmonių. Nors 2001 metais įmonių, kurioms iškeltos bankroto procedūros, palyginti su 2000 metais, padaugėjo daugiau kaip dvigubai, tačiau teigiama yra tai, kad didėja tik įmonių skaičius, o ne šių įmonių kapitalo dydis, darbuotojų skaičius. Atliktas tyrimas parodė, kad yra daug išorinių ir vidinių bankroto tikimybę didinančių priežasčių. Tačiau tai daugiau situacijos išorinių savybių konstatavimas, o ne pagrįstos analizės duomenys. Teigiamai reikia vertinti įstatyminės bankroto bazės tobulinimo darbus, tačiau lieka nemaža neišspręstų dalykų. Per daug suvienodintos stambių ir smulkių įmonių bankroto procedūros, o tai dirbtinai stabdo smulkių įmonių bankrutavimą. įstatymiškai nesureguliuota bankroto trukmė. [Iš leidinio]

ENThis article presents a closer look at bankruptcy problem in Lithuania. Many authors see bankruptcy as a very important economic phenomenon. Procedure of bankruptcy in Lithuania is ineffective and stipulates quite high social costs of bankruptcy. The authors summarize the theory of bankruptcy as a market share, point out the advantages of bankruptcy and crisis situations in all the stage of companies activities. Social bankruptcy is shown as related to unemployment growing. The analysis of Lithuanian statistical data showed advantages and disadvantages of bankruptcy in the market. It showed that the significant part of insolvent enterprise is neither rehabilitated nor reorganized ant liquidated (the decision hasn't been made). Such situation stipulates enhancing of liabilities which complicates the liquidation process of insolvent enterprises. Finally, the article gives conclusions and suggestions for the solution of the problems mentioned. Conclusions: 1. Bankruptcy's positive side related to the competition in the economics of market lets the survival of only the best enterprises. Crisis is the natural company's existence status. During the period of crisis an enterprise gets possibility to survive or to start the bankruptcy process. 2. Bankruptcy problem is very incisive in many postsoviet countries not excepting Lithuania. The main influence is done by these outside factors: changed conditions of economics, loss of the market, changed forms of properties and others.The inside factors are also important: personnel qualification, preparation for new work conditions. So bankruptcy process is retarding in many enterprises in Lithuania. The analysis of Lithuanian statistical data showed that significant part of insolvent enterprise (estimated 40 per sent) is neither rehabilitated or reorganized nor liquidated (the decision hasn't been made). Such situation stipulates enhancing of liabilities, which complicates the liquidation process of insolvent enterprises. 3. Lithuanian market crisis increased the number of insolvence enterprises. 1396 companies started bankruptcy procedure in 1993-2001, but only 432 companies have been liquidated. There are only some successful cases of companies' rehabilitation. Bankruptcy procedure rates are very slow, from 28 companies starting bankruptcy procedure in 1993-2001, 12 of them have not been liquidated yet. Though the number of bankruptcy cases has increased twice, (comparing 2000 and 2001 data), but capital value and the number of workers have not increased. 4. There are also a lot of internal and external reasons increasing chance of bankruptcy. A positive fact is the adopted new Law of Bankruptcy (2001). But there are some other unsolved problems: the same bankruptcy procedures are practiced for both small and big enterprises and this blocks the bankruptcy procedure of small companies. Lasting time of bankruptcy process is not indicated in Lithuanian Law of Bankruptcy. [From the publication]

ISSN:
1392-2785; 2029-5839
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https://www.lituanistika.lt/content/41058
Updated:
2018-12-17 11:16:51
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