Proceedings of young scientists and specialists of the Samara UniversityProceedings of young scientists and specialists of the Samara University2782-2982Samara National Research University9237Research ArticleCOMPARATIVE LEGAL ANALYSIS OF LEGISLATION ON BANKRUPTCY OF LEGAL ENTITIES IN RUSSIA AND OTHER COUNTRIESSurovtcevaTatevic Samvelovnatano__95@mail.ruSamara University151220192 (15)11211724082021Copyright © 2019, Proceedings of young scientists and specialists of the Samara University2019The article discusses the general provisions of the institution of insolvency (bankruptcy), analyzes the stages of its formation and development, gives a comparative description of bankruptcy procedures carried out in Russia and abroad. The author highlights the sources of legal regulation of relations arising from the implementation of insolvency (bankruptcy) procedures in the Russian Federation and in foreign countries, analyzes the conceptual apparatus. The pro-creditor and pro-successive bankruptcy systems were comprehensively characterized, the place of the Russian insolvency law in this series was determined. Proposals were made to combine rehabilitation procedures, move the financial analysis beyond bankruptcy procedures, reduce the cost of bankruptcy proceedings by reducing publication activity.арбитражный управляющийнесостоятельностьнеплатежеспособностькредитордолжникarbitration Managerinsolvencyinsolvencycreditordebtor[Ромашова Т. В. Периодизация и тенденции развития института несостоятельности (банкротства) // Молодой учёный. 2015. № 4. С. 327-331.][Федеральный закон «О несостоятельности (банкротстве)» от 26.10.2002 № 127-ФЗ // Собрание законодательства РФ. 28.10.2002. № 43. Ст. 4190.][Пирогова Е. С., Курбатов А. Я. Ограничение правоспособности и дееспособности юридических лиц должников в рамках дел о несостоятельности (банкротстве). Саратов: КУБиК, 2012. 128 с.][Шумилов В. М. Правовая система США. М., 2003. 400 с.][Наумова Е. В. Финансово-правовые и организационные аспекты института несостоятельности (банкротства) // Финансовое право. 2013. № 2. С. 15-19.][Хрестоматия по истории государства и права зарубежных стран (Древность и Средние века) / Сост. В. А. Томсинов. М.: Зерцало-М, 2012. 480 с.]