TOWARDS LIABILITIES OF CORPORATE SYSTEMS

The modern financial situation of organizations, having a developed corporate network both in Russian and abroad, has exacerbated a problem of establishing an effective system of settlement management inside the group of organizations and the necessity in development of the methodology of accounting and control over settlements in corporate systems, which would meet the requirements of the international practice. Objective. Several proofs, justifying the necessity of implemented settlements and occurrence of liabilities in corporate systems, are considered in this paper. It was substantiated that corporate systems are a centre of concentration of the capital and property, and settlements with partners and contracting parties become the connecting link that unite any system of holding type into a unique organism, which allows one, having separated circulations and profits, to design and build an efficacious model of management of such corporative system, to lower tax risks and to reduce expenditures on maintenance of the whole corporate system. Methods. In the studies, the methods of empirical research, comparison, grouping, and analysis of results of corporate activity, concerning the problems of financial resource reallocation inside the group and assessment of the occurring liabilities in corporate systems, have been applied.Results. Application of the method of empirical research is instruments of substantiation of divergent opinions among scientists with respect to liabilities assessment, on the value of which different factors exert influence in corporative systems. Having applied the comparison and grouping methods, the conclusions on structuring and validity of accounting procedures by the facts of occurrence, movement and termination of liabilities in corporate systems were made. The present paper aims to induce discussions and further studies of the revealed problems. Conclusion. As a result of the undertaken studies, the definition of liabilities is disclosed, and on its basis, the scheme of interaction of capital, profits and net assets has been developed, as well as on the basis of the essence of the guaranteeing function of authorized capital, the ways of minimization of liabilities inside a corporate system have been developed.