Преднамеренное банкротство: экономическое содержание и финансовый механизм

Intentional bankruptcy is supposed to be a daily practice in Russia. However, there are hardly any researches referred to its financial aspects. There is no then sufficient mechanism to avoid the intentional bankruptcy and to punish the guilty ones. That is why examination of its economic content and financial essence is considered to be actual, scientifically and practically important. The article is aimed to formulating the economic definition and the features of intentional bankruptcy connected with the financial mechanism of its realization.