Bankruptcy evaluation theoretical foundations, main factors: liquidity adequacy, financial leverage, profitability decline, cash flow negativity, market conditions, legal environment. Assessment methods: financial ratios (liquidity, solvency, profitability), trend analysis, comparative analysis, discriminant models (Altman Z-score: Z<1.8 risky, Z>3 safe), Springate, Ohlson O-score, early warning systems, and restructuring strategies