Účetní a informační povinnosti s.r.o. v insolvenčním řízení

This bachelor's thesis deals with the accounting and information obligations of limited liability companies in insolvency proceedings and their impact on the overall efficiency of the process. The aim of the thesis is to identify the level of compliance with debtors' publication obligations prior to bankruptcy and to determine the specific impacts of missing accounting records on the duration of proceedings and the final recovery rate for creditors. The theoretical part describes the key intersections of accounting, tax, and insolvency regulations. Attention is paid to the informational, control, and evidentiary functions of accounting, the specifics of opening and closing accounting books, and the risks associated with purposeful asset stripping. The practical part is based on a mixed-methods research design, combining quantitative statistical monitoring of 60 insolvency proceedings with a qualitative in-depth analysis of 42 selected cases. The research aimed to verify formulated hypotheses and analyze specific procedural deficits identified by insolvency administrators. The research revealed several crucial findings, the most important being the confirmation that the vast majority of examined debtors long ignore their publication obligations before bankruptcy, leading to the creation of so-called "empty shells". Furthermore, it was shown that while an information deficit does not necessarily prolong the proceedings, it drastically reduces the recovery rate for unsecured creditors, dropping to an average of 3.87% compared to 15.25% for transparent entities. The research also confirmed that the state acts as an injured creditor in the vast majority (93.33%) of these non-transparent companies. Based on these findings, the thesis proposes specific systemic recommendations aimed at streamlining control and prevention – in particular, the introduction of a "strict informational pass" for access to reorganization processes, facilitating third-party litigation funding for insolvency disputes, and automating early warning systems with a direct link to the Financial Administration. In conclusion, insolvency proceedings cannot fulfill their primary purpose of fair creditor satisfaction if they are not preceded by transparent accounting, which predetermines the protection of the insolvency estate itself.