Conceptual bases and principles of financial rehabilitation of agricultural organizations under the conditions of russia accession to WTO

The current state of agriculture in Russia, the share of unprofitable agricultural enterprises, and the results of implementation of the program of their financial rehabilitation have been examined in the article. The article discusses the main problems of the agricultural sector development, the measures of the state support, as well as demonstrates the distribution of the state support by the category (basket) in the conditions of Russia’s accession to the WTO. The authors have presented the definition of «financial rehabilitation of agricultural organizations», disclosed the principles and methods of financial rehabilitation taking into account the industry-specific manufacturers in this category.

agriculture, unprofitability, restructuring of debts, fines, penalties, debts, government support, the World Trade Organization, principles of financial rehabilitation, food security