The article is devoted to the main barriers to the development of small and medium-sized enterprises. The main measures of state support for small and medium-sized enterprises are considered. The paper describes the category of "Small and medium–sized enterprises", examines the main criteria for classifying small and medium-sized enterprises, considers the bankruptcy problem and its prerequisites in the course of business activities of small and mediumsized enterprises. Methodological tools of the research: analysis of statistical sources of information and legislative documentation. As the study showed, the sustainable development of an enterprise largely depends on its ability to effectively manage its working capital. It is concluded that an important task of the state is not only to provide support to SMEs in the form of benefits and preferences, but also to carry out its activities as a business partner.
small and medium-sized enterprises, SMEs, government regulation of SMEs, bankruptcy, working capital
1. Bank Rossii: Analiticheskiy obzor rynka kreditovaniya sub'ektov malogo i srednego predprinimatel'stva [Elektronnyy resurs] // 2021 g. — URL: https://cbr.ru/Collection/Collection/File/39663/inf_material_msp_fh_2021. pdf (data obrascheniya: 08.05.2024).
2. Belousova D.A. Zarubezhnyy opyt gosudarstvennoy podderzhki malogo i srednego predprinimatel'stva na primere Germanii [Tekst] / D.A. Belousova // Ekonomika, gosudarstvo, obschestvo. — 2015. — № 4. — S. 23.
3. Bludov A.M. Zarubezhnyy opyt regulirovaniya predprinimatel'skoy deyatel'nosti: voprosy adaptacii [Tekst] / A.M. Bludov // Social'noekonomicheskie yavleniya i processy. — 2011. — № 34. — S. 31–35.
4. Ginzburg M.Yu. K probleme ocenki vliyaniya politicheskih riskov na finansovoekonomicheskuyu deyatel'nost' sub'ektov malogo i srednego predprinimatel'stva [Tekst] / M.Yu. Ginzburg, D.V. Mitin // Finansy i upravlenie. 2015. — № 4. — S. 83–109.
5. Egorova N.N. Osnovy bankrotstva kommercheskoy organizacii [Tekst]: uchebnoe posobie / N.N. Egorova, T.A. Pogorel'skaya. — Novocherkassk: Izdvo YuRGPU (NPI), 2016. — 175 s.
6. Maslova T.S. Gosudarstvennaya pomosch' malomu i srednemu biznesu v Rossii i za rubezhom kak ob'ekt analiza [Tekst] / T.S. Maslova, A.A. Lalaeva // Buhgalterskiy uchet v byudzhetnyh i nekommercheskih organizaciyah. 2018. — № 12.
7. Nadzhafova M.N. Primenenie dvuhfaktornoy modeli Al'tmana dlya prognozirovaniya veroyatnosti bankrotstva farmacevticheskih predpriyatiy [Tekst] / M.N. Nadzhafova // KNZh. — 2018. — № 1.
8. Nesostoyatel'nost' (bankrotstvo): uchebnyy kurs. V 2 t. / E.G. Afanas'eva, A.V. Belickaya, A.Z. Bobyleva i dr.; pod red. S.A. Karelinoy; Moskovskiy gosudarstvennyy universitet imeni M. V. Lomonosova, yuridicheskiy fakul'tet. — M.: Statut, 2019. — T. 1. — 2019. — 923 s.
9. Obzor zarabotnyh plat v otrasli «Buhgalteriya / Ekonomisty» za 2024 god, [Elektronnyy resurs]. — URL: https://www.kausgroup.ru/obzorzarplat/economists (data obrascheniya: 08.05.2024).
10. Pasport nacional'nogo proekta «Maloe i srednee predprinimatel'stvo i podderzhka individual'noy predprinimatel'skoy iniciativy», utverzhdennyy prezidiumom Soveta pri Prezidente RF po strategicheskomu razvitiyu i nacional'nym proektam (protokol ot 24.12.2018 № 16).
11. RBK trendy: Bezopasnyy limit: kak proverit' finansovuyu prochnost' kontragentov [Elektronnyy re surs]. — URL: https://trends.rbc.ru/trends/innovation/cmrm/639879ce9a7947ff34e1f0f2
12. RBK trendy: Skoring za sekundy: kak neyroseti izmenili vydachu kreditov [Elektronnyy resurs]. — URL: https://trends.rbc.ru/trends/industry/cmrm/644942449a 7947981d14f327 (data obrascheniya: 08.05.2024)
13. Federal'nyy zakon «O nesostoyatel'nosti (bankrotstve)» ot 26.10.2002 № 127FZ (redakciya ot 19.03.2024).
14. Federal'nyy zakon «O razvitii malogo i srednego predprinimatel'stva v Rossiyskoy Federacii» ot 24.07.2007 № 209FZ (red. ot 12.12.2023).
15. Fedresurs: Sovokupnyy dolg bankrotov v RF v 2023 godu vyros v 2 raza, do 4,5 trln rub., obnovil pik sudebnaya statistika [Elektronnyy resurs]. — URL: https://fedresurs.ru/news/16e6ef70 49cd 4e6b 8f84 691963b99a9e (data obrascheniya: 08.05.2024).
16. Fomchenkova S.V. Model' Al'tmana kak sposob ocenki platezhesposobnosti predpriyatiya [Tekst] / S.V. Fomchenkova // Vestnik nauki i obrazovaniya. — 2015. — № 4. S. 134–137.
17. Centr razvitiya predprinimatel'stva v Moskovskoy oblasti: Znachenie malogo biznesa v razlichnyh stranah [Elektronnyy resurs]. — URL: https://mspmo.ru/vseomalombiznese/znacheniemalogobiznesa (data obrascheniya: 08.05.2024).
18. Chetverikova E.M. Finansovye prichiny bankrotstva predpriyatiya [Tekst] / E.M. Chetverikova, S.A. Zabnin // Aktual'nye problemy razvitiya ekonomicheskih, finansovyh i kreditnyh sistem: sbornik materialov X Mezhdunarodnoy nauchnoprakticheskoy konferencii, Belgorod, 15 sentyabrya 2022 goda. — Belgorod: Izdvo Belgorodskogo gos. nacional'nogo issledovatel'skogo unta, 2022. — S. 169–173.
19. Chrisovalantis Malesios, Debashree De. Sustainability Performance Analysis of Small and Medium Sized Enterprises: Criteria, Methods and Framework // November 2020 SocioEconomic Planning Sciences, 75(9).
20. Edward I. Altman. Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy, The Journal of Finance, 1968, vol. 23, no. 4, pp. 589–609.
21. Grand View Research: Artificial Intelligence Market Size, Share, Growth Report 2030 [Elektronnyy resurs] // 2024. URL: https://www.grandviewresearch.com/industryanalysis/-artificial-intelligence-ai-market
22. The National Audit Office: Use of artificial intelligence in government [Elektronnyy resurs] // 2024. URL: https:// www.grandviewresearch.com/industryanalysis/artificialintelligenceaimarket (data obrascheniya: 08.05.2024).
