The article identified and characterized the essence of bankruptcy, specifics of its origin in agricultural organizations, revealed the specific features of the bankruptcy risk caused by the activities of agricultural organizations in the receipt of budgetary subsidies. The author clarified that bankruptcy is an orderly procedure for sale of assets of the insolvent company and payments to creditors. The article also proposes measures to prevent fiscal risks in the framework of grants aimed at achieving the targets of the State program of development of agriculture and regulation of markets of agricultural products, raw materials and food for 2013-2020. The author of article systematized the evaluation indicators applied to identify the risk of insolvency (bankruptcy) under the agriculture organization of state support in the form of subsidies. The necessity of introduction of responsibility of agricultural organizations that have received a subsidy and does not comply with a government job in case of exceeding the allowable (possible) deviations of indicators of the state (municipal) tasks, characterizing the volume of rendered services. The recommended system of measures to recover from the debtor (agricultural organizations that received grants) loss risk of bankruptcy in the framework of the state support of agriculture.
risk, bankruptcy, crisis, subsidies, agriculture, agriculture, state support, structure, responsibilities, budget risks
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