Abstract
The summary. The Purpose of this work carry out of the analysis of a financial condition of the enterprises, get an objective estimation ability to pay of the enterprises, financial stability, business and investment activity, economic efficiency. To define in what cases bankruptcy to the enterprise doesn’t threaten. How to minimize risks and company possibilities. There is a set of methods ofdiagnostics ofa financial condition ofthe enterprise. In this work considered the undertaken attempt Russian scientists R.S.Sajfullina and G.G.Kadykova to adapt Altman’s widespread model assessing the probability of bankruptcy - Altman’s index (the Z-account, a credit status index) for the Russian conditions.Indicator at Z> 0,3 the probability of bankruptcy is low, and at Z <0,2 - is high. Here described a rating estimation of a financial condition of the enterprise and assessing the probability of bankruptcy. And considered improved model of an assessing the probability of bankruptcy (PROB). First of all for an assessing of parameters this model have been considered the enterprises working in territory of the Republic of Tatarstan. Along with ineffective models of an assessing the probability of bankruptcy of E.Altman and U.Bivera in the Russian conditions, authors of the present research is offer the new criterion of an assessing the probability of bankruptcy (indicator PROB), adapted for modern Russian conditions.