Abstract: Organizational and legal forms of economic activity. Organizational and legal forms of economic (entrepreneurial) activity: features, advantages, disadvantages

Economic activity in a market economy at the micro level is characterized by such concepts as entrepreneurship, management, business, commerce, marketing, management.

Entrepreneurship is an economic activity using novelty, risk, and invention in order to generate income.

In a broad sense, entrepreneurship is understood as enterprise, initiative, and activity in the economic sphere. In a narrow sense, this is the economic activity of an owner or business entity associated with risk, responsibility, and innovation. The latter characterizes the main features of entrepreneurship.

Economic activity not associated with responsibility is not characterized by entrepreneurship, but by simple management on behalf.

Entrepreneurship is one of the forms of business.

Business is a business, any type of activity that generates income or personal gain (a scam is also a business),

In Western literature, business is characterized as a system of doing business that people have created to satisfy their needs. The essence of the “business” system is that each subject of a market economy is engaged in his own business, and at the same time, society has developed mechanisms thanks to which business does not harm other people who legally implement their own economic initiatives, entrepreneurship, and business acumen.

In principle, an equal sign can be placed between the concepts of “business” and “entrepreneurship”, keeping in mind that the first term is of foreign origin, and the second is of Russian origin. At the same time, the term “entrepreneurship” is used when they want to emphasize the innovative side of economic activity.

Along with business and entrepreneurship, the term “commercial activity” or commerce is often used.

Commerce is trading activity people, aimed at accelerating the sale of products and obtaining trading profits.

There is a distinction between the concept of commerce in a broad and narrow sense. In a broad sense, commerce is the conclusion of trade transactions as an integral part of any business. In a narrow sense, this is part of entrepreneurial activity in the sphere of circulation for direct sales and profit.

The main role of modern commerce is comprehensive servicing of direct production and rationalization of the sphere of circulation.

The newest forms of commercial activity include leasing (a peculiar combination of rent and credit to finance and activate the sale of means of production) and factoring (a form of commercial activity that accelerates trade transactions for the sale of products by purchasing requirements from a company for new clients).

Marketing allows you to reduce uncertainty and risk as much as possible - this is a kind of attempt to “plan” the market, to ensure the survival of the company in the competition. Moreover, marketing differs from other competitive actions in that it is not aimed at suppressing competitors, but at a kind of avoidance of competition by clearly defining its market niche.

Marketing as a special type of commercial activity combines several types of activities aimed at identifying, servicing, and satisfying consumer needs to achieve the goals of the company.

Marketing is a holistic system for organizing the activities of enterprises (firms) in a market economy, which is built not only on the basis of a preliminary study of customer demand, but also, most importantly, on the a priori formation of this demand in the market.

The term “marketing” first appeared in the United States at the very beginning of the 20th century. It comes from English word“market” (market). And in Russian it means activity in the market. With the use of marketing, work on an unknown market has given way to a form of organizing economic activity that is based on a preliminary, reliable study of the state and prospects of demand in the market.

The company was initially managed by the owner-entrepreneur. But with the development of entrepreneurship, this function was separated from the direct owner and became an independent form of work of professional production organizers - managers who perform the management function on behalf of the owner. This is how management came into being.

Management is a set of principles, methods, means and forms of managing economic activities by a group of professionals, developed and applied in developed countries in order to improve production efficiency and increase profits.

The objectives of management are: production of goods and services to meet the needs of people through the market with a purpose that meets the interests of the enterprise; developing new markets, meeting the needs of new customers; making decisions that make what you want possible. The effectiveness of management as a specific body of a functioning commercial enterprise is measured only using indicators of economic success.” The main thing in management is to set goals that meet the interests of enterprises. This is the fundamental difference between managers and old-style enterprise leaders.

Main types of organizational and legal forms of entrepreneurship

1.2.3 Joint stock company

1.2.3.2 Open joint-stock company (OJSC)

Entrepreneurship is a certain activity, a type of activity. Activity, in turn, is a type of human activity. Activity is a form of human existence as a free individual.

Entrepreneurial activity is, first of all, the intellectual activity of an energetic and enterprising person who, owning any material assets, uses them to organize a business. By benefiting himself, the entrepreneur acts for the benefit of society. The transition of the Russian economy to market relations is inevitably associated with the establishment and development of entrepreneurship. Success in entrepreneurial activity is achieved by knowledge, practice, necessary material means and psychological qualities of the individual. Our government supports small businesses. In 1995, the Law of the Russian Federation “On State Support of Small Business in the Russian Federation” was adopted. And on the basis of this law, by Decree of the Government of the Russian Federation of December 4, 1995, the Federal Fund for the Support of Small Business was formed. According to the Law, the Fund is designated as the state customer of the Federal program of state support for the development of small businesses in the Russian Federation.

: Organizational and legal forms of entrepreneurship

1.1 Partnership

Partnership (partnership) is organizational form entrepreneurship, when both the organization of production activities and the formation of authorized capital are carried out by the joint efforts of two or more persons (individuals and legal entities). Each of them has certain rights and bears certain responsibilities depending on the share in the authorized capital and the place occupied in the management structure of such a partnership.

The Civil Code of the Russian Federation (Civil Code of the Russian Federation) developed the previously existing provisions of a simple partnership, formulated and enshrined in its previous edition.

Chapter 55 of Part Two of the Civil Code of the Russian Federation is devoted to aspects of the legal regulation of a simple partnership. According to Article 1041 of the Civil Code of the Russian Federation, under a simple partnership agreement (joint activity agreement), two or more persons (partners) undertake to pool their contributions and act together without forming a legal entity to make a profit or achieve another goal that does not contradict the law. Thus, a business partnership is a commercial organization that owns separate property, with an authorized or share capital divided into shares (contributions).

A partnership can be created:

2) individuals and commercial organizations;

3) commercial organizations.

There is a general partnership and a partnership of faith.

1.1.1 General partnership

From the point of view of legal consequences, a general partnership belongs to the category of undesirable forms of associations, since it does not imply a limitation of liability. For the obligations of a general partnership, its members, called general partners, are liable with all their property. Responsibility in this case is subsidiary.

Vicarious liability assumes that before making claims against a person who is liable in addition to the liability of another person, the creditor must make claims against the principal debtor. If the latter refuses to satisfy the presented demand or if there is no response to such a demand, the creditor has the right to present such a demand to the person bearing subsidiary liability.

Thus, a partnership is recognized as a full partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the company and are liable for its obligations with the property belonging to them (subsidiary liability).

Partnerships of this kind are called open trading partnerships in a number of countries (Germany, Austria). In a number of countries, it is also possible to organize another type of partnership - a society civil law(Austria), civil code society (Germany) or simple society (Switzerland). They are created to achieve a specific goal and as a result of an informal agreement between several individuals. They do not have the rights of a legal entity. Verifying the credentials of the persons representing them is difficult, since the company is not included in the trade register.

In most cases, general partnerships are formed by legal entities (large enterprises). An agreement on their joint activities in any area can already be considered as the formation of such a partnership. In such cases, neither a charter nor even registration of a partnership is required. Individual entrepreneurs and commercial organizations can be members of only one general partnership.

The partnership agreement determines the powers of each partner, the distribution of profits, the total amount of capital invested by the partners, the procedure for attracting new partners and the procedure for re-registering the partnership in the event of the death of one of the partners or his withdrawal from the partnership. Legally, a partnership ceases to exist if one of the partners dies or withdraws from it; If there is only one participant left in a general partnership, it can be liquidated or transformed.

A clear disadvantage of partnerships is that the decision-making process is difficult in them, since the most important ones must be adopted by a majority vote. To simplify the decision-making process, partnerships establish a certain hierarchy, dividing partners into two or more categories based on the importance of the decision that each partner can make.

1.1.2 Limited partnership

A limited partnership is a partnership in which, along with the participants who carry out business activities on behalf of the partnership and are liable for the obligations of the partnership with their property (general partners), there are one or more participants - investors (limited partners) who bear the risk of losses, related to the activities of the partnership, within the limits of the amounts of contributions made by them and do not take part in the implementation of entrepreneurial activities by the partnership. The position of general partners participating in a limited partnership and their responsibility for the obligations of the partnership are determined by the rules of the Civil Code of the Russian Federation on participants in a general partnership.

A person can be a general partner in only one limited partnership. A participant in a general partnership cannot be a general partner in a limited partnership. A general partner in a limited partnership cannot be a participant in the general partnership. The business name of a limited partnership must contain either the names of all general partners and the words “limited partnership” or “limited partnership,” or the name (title) of at least one general partner with the addition of the words “and company” and the words “partnership.” on faith" or "limited partnership".

If the business name of a limited partnership includes the name of an investor, such investor becomes a general partner. The rules of the Civil Code of the Russian Federation on general partnership are applied to a limited partnership insofar as this does not contradict the rules of the Civil Code of the Russian Federation on limited partnership.

This form of business organization has some advantages and disadvantages.

Advantages of partnerships.

1. Ease of organization. Like a sole proprietorship, a partnership is easy to form. In almost all cases, a written agreement (partnership agreement) is concluded, and, as a rule, this does not involve burdensome bureaucratic procedures.

2. More financial resources. The unification of several participants in a partnership allows it to expand its financial resources in comparison with the resources of an individual private enterprise. Partners can pool their money together, and their venture usually appears less risky to bankers.

3. Collaborative management. By having multiple partners in the business, a higher degree of specialization is possible. With carefully selected partners, it is much easier to manage the daily activities of the enterprise. Members of the partnership provide each other with time free from business activities, and also have complementary qualifications and views.

Disadvantages of partnerships.

1. Unlimited liability. Each general partner (in both types of partnership) is responsible for the debts of the company, regardless of whose actions caused this debt. In fact, each partner is responsible for all the failures of the enterprise - not only for the result of their own management decisions, but also for the consequences of the actions of any other partner.

2. Disagreements between members. When multiple people are involved in governance, this division of power can lead to inconsistent policies or inaction when decisive action is required. It's even worse if partners disagree on strategic issues.

3. Limited life. The duration of the partnership's activities is unpredictable. Withdrawal from a partnership or the death of one of the partners, as a rule, entails the disintegration and complete reorganization of the company, the complete cessation of its activities.

4. Limited financial resources. The financial resources of partnerships remain limited, although they usually exceed the capabilities of individual private firms. But three or four partners may also lack the funds to successfully grow their venture.

The Civil Code allows for the existence of the following organizational and legal forms of enterprises: business partnerships, business societies, production cooperatives, state and municipal unitary enterprises, non-profit organizations. It is very important to distinguish the general characteristic features of enterprises of various organizational and legal forms, which determine the choice of one form or another. Practice shows that if enterprises do not take into account certain features characteristic of their chosen form, this leads to conflicts between owners, managers and employees.

Currently in Russia there are various organizational and legal forms of enterprises, as well as private entrepreneurship and a patent for a certain type of activity.

The choice of a specific organizational and legal form of an enterprise depends on many different factors. The set and effect of these factors are different for different types of business.

Bibliography

1. No. 88-FZ " ON STATE SUPPORT OF SMALL BUSINESS IN THE RUSSIAN FEDERATION"adopted by the State Duma on May 12, 1995 (as amended by Federal Law No. 31-FZ of March 21, 2002)

2. Article 23-25 ​​of the Civil Code of the Russian Federation "ENTREPRENEURSHIP ACTIVITY OF A CITIZEN"

3. Ageev A.I. Entrepreneurship: problems of property and culture. - M.: Nauka, 1991 - 112 p.

4. Bagiev G.L., Asaul A.N. Organization of business activities. Textbook / Under the general editorship. prof. G.L. Bagieva. - St. Petersburg: Publishing house of St. Petersburg State University of Economics and Economics, 2001 - 202 p.

5. Blyakhman L. Entrepreneurship in Russia. Economics and organization. - St. Petersburg: St. Petersburg State University, 1995

6. Busygin A.V. Entrepreneurship. - M.: Interpraks, 1994 - 206 p.

7. Gruzinov V., Gribov V. Economics of Enterprise. Tutorial. - M.: Finance and Statistics, 2000 - 208 p.

8. Mokiy M.S., Skamai L.G., Trubochkina M.I. Enterprise Economics: Textbook. allowance / M.S. Mokiy, L.G. Skamai, M.I. Trubochkina. - M.: INFRA-M, 2000. - 263 p.

9. Hosking A. Entrepreneurship environment. Entrepreneurship course. - M.: Inter, 2005

10. Shepelenko G.I. Economics, organization and planning of production at an enterprise: Textbook. allowance for economics specialist. universities - 2nd ed., additional. and processed - Rostov-n/D: Publishing house. center "MarT", 2001. - 537 p.

Business entities can be classified according to various criteria:

    by industry;

    by form of ownership;

    on the participation of foreign capital;

    by degree of concentration (size);

    by organizational and legal status, etc.

By industry, business entities can be divided into industrial, agricultural, construction, transport, trade and others, depending on the industry in which the business entity operates.

Based on the form of ownership, business entities can be divided into private (individual) and state (republican subordination and communal subordination).

Based on their organizational and legal status, business entities can be divided into two main groups: individual entrepreneurs and legal entities.

An individual entrepreneur is a citizen registered as individual entrepreneur(in a given country or abroad) who has expressed a desire to engage in commercial activities. An individual entrepreneur is liable for his obligations with all his property. At the same time, the general rules of civil law that regulate the activities of legal entities - commercial organizations - apply to individual entrepreneurs.

Based on the participation of foreign capital, business entities can be divided into joint, foreign and national.

Based on the degree of concentration, business entities can be divided into large (over 250 people), medium (on average 51 - 250 people) and small (up to 25 - 100 people, depending on the industry).

Organization of entrepreneurial activity in the form of an individual entrepreneur has advantages and disadvantages over other organizational and legal forms of entrepreneurial activity. The advantages include the following:

    simplified registration and accounting procedures;

    simplified taxation procedure, lower tax burden compared to commercial organizations.

Disadvantages include the full property liability of the entrepreneur and a low economic image among creditors and large companies.

An organization is recognized as a legal entity in the following cases:

    If it has separate property in ownership, economic management or operational management;

    If she bears independent responsibility for her obligations;

    If she can, on her own behalf, acquire and exercise property and personal non-property rights, perform duties;

    If she can act as a plaintiff and defendant in court;

    If it has an independent balance or estimate.

Legal entities include the following groups of business entities:

    business partnerships:

    general partnerships;

    limited partnerships or limited partnerships;

    business companies:

    limited liability companies;

    additional liability companies;

    joint stock companies:

    closed joint stock companies;

    open joint stock companies;

    production cooperatives;

    unitary enterprises.

Among the distinctive features of the identified types of legal entities that you should pay attention to when choosing a method for organizing a business as an entrepreneur, the following can be identified:

    the nature of the liability of the owner of the legal entity for the obligations of the legal entity;

    stability of functioning and controllability (control over management decision making) of an economic entity;

    opportunities to attract resources from the external market;

    economic status (image) of an economic entity;

    identification of an economic entity in the system of state regulation (from the point of view of taxation, licensing, labor legislation).

Business partnerships (societies) are commercial organizations with an authorized capital divided into shares of founders (participants). The property of a business partnership (society), created through the contributions of participants and in the process of economic activities of the partnership (society), belongs to the commercial organization by right of ownership.

General partnership is a partnership, the participants of which, in accordance with the agreement concluded between them (founding agreement), engage in entrepreneurial activities on behalf of the partnership and jointly and severally bear subsidiary liability with all their property for the obligations of the partnership. The corporate name of a general partnership must contain the names of all its participants, as well as the word “full partnership” or the name of one or more participants with the addition of the words “and company” and “full partnership”.

The management of a general partnership is carried out by general agreement of all participants. In cases specified in the constituent agreement, decisions can be made by a majority vote of the participants; each participant has one vote. Each participant in the partnership may enter into transactions on behalf of the partnership, unless otherwise provided by the agreement. The specificity of relations with a general partnership is that in the constituent agreement the management of the affairs of the partnership can be entrusted to one participant. In this case, the remaining participants of the partnership, in order to carry out transactions on behalf of the partnership, must have a power of attorney from the person entrusted with conducting the affairs of the partnership. The Civil Code of the Republic of Belarus specifically stipulates that the partnership does not have the right to refer to this provision of the constituent agreement if such transactions have been concluded.

Limited partnership is a partnership in which, along with participants who carry out business activities on behalf of the partnership and are liable for the obligations of the partnership with all their property (full partners), there are participants (investors or limited partners) who bear the risk of losses associated with the activities of the partnership within the limits of the amounts contributed they make contributions and do not take part in the partnership’s business activities. The business name of a limited partnership must contain the names of all general partners, as well as the word “limited partnership” or the name of one or more general partners with the addition of the words “and company” and “limited partnership.”

A limited partnership is also called a limited partnership, since its limited members do not participate in the management of a commercial organization, i.e. in fact, they entrust the management of the invested property to other persons - general partners. The rights of limited partners are limited only to the right to participate in the distribution of profits; their share is determined in accordance with the constituent agreement.

Limited Liability Company (LLC) is a company founded by two or more persons, the authorized capital of which is divided into shares in accordance with the constituent documents. The participants of an LLC are not liable for its obligations and bear the risk of losses associated with the activities of the company to the extent of the value of their contributions. The corporate name of a limited liability company must contain the name of the company and the words “limited liability”. The LLC operates on the basis of the Memorandum of Association and the Articles of Association.

Additional liability company (ALC) is a company founded by two or more persons, the authorized capital of which is divided into shares in accordance with the constituent documents. Participants of an ALC jointly and severally bear subsidiary liability for its obligations with their property within the limits established by the constituent documents. The amount of liability is determined by the amount of mandatory (the founder's contribution to the ALC) and additional liability (the property owned by the founder is proportional to his contribution to the ALC and in the amount established in the constituent agreement). The corporate name of an ALC must contain the name of the company and the words “with additional liability.” ALC operates on the basis of the Memorandum of Association and the Charter.

Joint Stock Company (JSC) is a company whose authorized capital is divided into a certain number of shares. Participants of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company within the limits of the value of the shares they own. The corporate name of a JSC must contain its name and an indication that the company is a joint-stock company. The JSC operates on the basis of the Memorandum of Association and the Charter. Joint stock companies are divided into open and closed.

Open Joint Stock Company (OJSC) is a joint-stock company, the participant of which can alienate shares owned by him without the consent of other shareholders to an unlimited number of persons. The JSC conducts an open subscription for shares and their free sale under the conditions established by law.

Closed Joint Stock Company (CJSC) is a joint-stock company, the participant of which can alienate shares owned by him to a limited circle of persons with the consent of other shareholders.

Production cooperative (PC) is a commercial organization, the participants of which are obliged to make a property share contribution, take personal labor participation in its activities and bear subsidiary liability for the obligations of the production cooperative in equal shares, within the limits established by the charter, but not less than the amount of annual income received. The corporate name of the PC must contain its name and the words “production cooperative” or “artel”. The PC operates on the basis of the Charter. A member of the cooperative has one vote when making decisions at the general meeting of the PC. The profit of the cooperative is distributed among its members in accordance with their labor participation, unless otherwise provided by the Charter of the PC.

Unitary enterprise (UE) is a commercial organization that is not vested with the right of ownership to the property assigned to it by the owner. The UP operates on the basis of the Charter. The corporate name of the UE must contain an indication of the owner of the property. The UE is liable for its obligations with all its property. Unitary enterprises can be created in the form of state (republican, communal) and private unitary enterprises.

A change in the organizational and legal form of a company can be carried out voluntarily - by decision of the founders, participants, and compulsorily - by a court decision or in accordance with legal requirements. For example, if there is only one participant left in an LLC or ALC, or if one shareholder in a JSC has acquired all the shares, then such companies are subject to transformation into unitary enterprises.

Transformation of the organizational and legal form of a small enterprise can be carried out at any stage of the company’s life cycle.

Various organizational and legal forms of small enterprises have the following features:

    The maximum requirements for the owner are established in a production cooperative - the owner is obliged not only to participate in the management of the cooperative (like general partners in a full and limited partnership), but also to take personal labor participation in the activities of the cooperative. Next comes a general partnership - requirements for mandatory participation in management small business, management rights can be delegated to one of the participants. In business companies and unitary enterprises, the owner, while maintaining control over the activities of the enterprise, transfers management functions to professional management;

    the greatest degree of control over the activities of the created business entity is provided to the owner of the organizational legal form UP. UP can participate in the creation of new business entities only with the permission of the owner; there is no division of decision-making rights between several owners;

    JSCs provide the greatest opportunities for attracting resources: firstly, the circle of potential investors in the created business entity is not limited; secondly, the larger size of the authorized capital of an OJSC creates additional guarantees for creditors. Therefore, traditionally the OJSC form is used when organizing large companies, it is no coincidence that the concept of “corporation” in modern economy associated with the unification of large capitals and the organization of large-scale production;

    JSCs have the greatest operational stability: they not only allow them to attract a significant amount of resources from the market, but also withstand the exit of one of the owners without serious shocks;

    Equal opportunities to minimize business risk are provided by OJSC, CJSC, LLC, since they do not have the possibility of foreclosure on the property of the owners of commercial organizations by creditors of commercial organizations.

The choice of the organizational and legal form of a small business is determined by the following factors:

    type of activity (production, trade, construction);

    expected scale of activity;

    number of founders;

    legal regulation of enterprises: taxation, regulatory mechanism for the distribution of income, legal status of the company in the countries in which they plan to carry out foreign economic activities;

    the nature of the economic risk of the activity.

Under organizational and legal form refers to the method of securing and using property by an economic entity and the ensuing legal status and goals of entrepreneurial activity.

A correctly chosen organizational and legal form of an enterprise can give the founders additional tools to implement their plans for developing and protecting the business. Most often registered , And. Each of these forms has its own advantages and disadvantages and is used depending on the tasks that entrepreneurs have to solve.

Most popular form The commercial legal entity of representatives of medium and small businesses is a limited liability company, which has a number of advantages compared to other organizational and legal forms of commercial organizations. For example, unlike other legal entities, a limited liability company may consist of one founder - an individual. By becoming the founder of such an LLC, as well as the general director, an entrepreneur will be able to fully control his business.

But representatives of small businesses most often choose the status of individual entrepreneur. Usually this is an activity in the field retail, public catering and other services provided to the population. Individual entrepreneurs are given more freedom in handling cash. Accounting for an individual entrepreneur is simpler and does not require deep knowledge in the field of accounting. But in the event of bankruptcy, the individual entrepreneur is liable with all his personal property.

OJSC (Open Joint Stock Companies)

Pros:

  • the maximum number of participants in the OJSC is unlimited;
  • Additional issues of shares are possible to increase the company's working capital. This makes it possible to attract significant financial resources dispersed among small shareholders.

Organizational features:

  • minimum authorized capital 1000 minimum wage;
  • OJSC shareholders have the right to sell their shares to any persons without the consent of other shareholders.

If you are planning to organize a business together with several partners, the relationship between you is stable and trusting, and you do not want to complicate the structure and want to avoid unnecessary risks - the most optimal form of activity will be an LLC. If you care about the stability of the future enterprise, its independence from the will of the individual founder, and plan to create a clearly regulated management structure with a division of powers - choose the JSC form. If the circle of shareholders of a joint-stock company is limited and its increase is undesirable, create a closed joint-stock company. If you plan to attract significant financial resources from a large number of shareholders, and in the future the company will need additional financing, and at the same time it is possible to form an authorized capital in the amount of 100,000 rubles, you must choose the OJSC form.

IN modern world There are many business structures, each of which is characterized by its own characteristics. Entrepreneurship can be carried out in both the public and private sectors. In accordance with this, a distinction is made between public and private entrepreneurship. In many ways, their principles coincide: responsibility, initiative, innovation, desire for profit.

State entrepreneurship is a form of carrying out economic activity on behalf of enterprises and institutions. It is implemented by state authorities or local governments. The property of such enterprises is a separate part of state or municipal property, budget funds and other sources. Appointed people who formally perform their duties are responsible for the implementation of entrepreneurship.

Private entrepreneurship is a form of carrying out economic activity on behalf of an enterprise or entrepreneur. Entrepreneurial functions are carried out by certain people who are interested in their business.

Also, there are collective, family and other types of entrepreneurship, but, ultimately, they are derived from the two above forms.

Entrepreneurial activity is the intellectual activity of an energetic and enterprising person who, owning any material assets, uses them to organize a business. By benefiting himself, the entrepreneur acts for the benefit of society.

Entrepreneurship in different economic areas differs in the form and content of operations and methods of their implementation. But the nature of the business leaves a significant imprint on the type of goods and services that the entrepreneur produces or provides. An entrepreneur can produce goods and services himself by purchasing only factors of production. He can also purchase finished goods and resell it to the consumer. An entrepreneur can only connect producers and consumers, sellers and buyers. Individual types of business also differ in the forms of ownership of the business factors used.

Depending on the content and direction of entrepreneurial activity, the object of investment of capital and the achievement of specific results, the following types of entrepreneurship are distinguished:

· production;

· commercial and trade;

· financial and credit;

· intermediary;

· insurance.

1. Manufacturing entrepreneurship.

Production entrepreneurship is when the entrepreneur himself uses tools and objects of labor as factors, produces products, goods, services, works, information, spiritual values ​​for sale to consumers, buyers, and trade organizations.

Manufacturing entrepreneurship includes the production of industrial and agricultural products for industrial and technical purposes, consumer goods, construction work, transportation of goods and passengers, communication services, utilities and household services, production of information, knowledge, publication of books, magazines, newspapers. In the broad sense of the word, production entrepreneurship is the creation of any useful product, necessary for consumers, with the ability to be sold or exchanged for other goods.

In Russia, manufacturing entrepreneurship is the most risky occupation, since the structural restructuring of the economy did not provide necessary conditions for the development of manufacturing entrepreneurship. The existing risk of non-sale of manufactured products, constant non-payments, numerous taxes, fees and duties are a brake on the development of manufacturing entrepreneurship. Also, the development of manufacturing business in Russia is hampered by the inaccessibility of some resources, the lack of internal incentives and the weak level of qualifications of novice businessmen, fear of difficulties, and the presence of more accessible and easy sources of income.

Meanwhile, it is industrial entrepreneurship that we all need: it can ensure stable success for a beginning businessman.

2. Commercial and trade entrepreneurship.

Commercial and trade entrepreneurship is developing rapidly, because produced goods need to be sold or exchanged.

The principle of trade entrepreneurship differs from production entrepreneurship, since the entrepreneur acts as a merchant, selling ready-made goods purchased from other persons. A feature of trade entrepreneurship is the direct economic connection with wholesale and retail consumers of goods, services, and works.

Commercial entrepreneurship covers all activities that relate to the exchange of goods for money, money for goods or goods for goods. It attracts with the opportunity to sell a product at a price higher than it was purchased and make a profit.

To successfully engage in commercial entrepreneurship, it is necessary to know consumer demand and respond quickly by offering appropriate goods and services. For the development of trade entrepreneurship, two main conditions must be present: relatively steady demand on goods sold and lower purchase prices from manufacturers.

3. Financial and credit entrepreneurship.

Financial entrepreneurship is a special form of commercial entrepreneurship in which the subject of purchase and sale is national money, currency values ​​and securities that are sold or provided on credit.

The essence of a financial entrepreneurial transaction is that the entrepreneur acquires the main factor in the form of various funds (foreign currency, securities, shares, bonds) for a certain amount of money. The purchased cash is then sold to the buyer for a higher cash amount, resulting in a profit.

In the case of credit entrepreneurship, the entrepreneur attracts cash deposits by paying deposit holders a deposit interest along with the return of the deposit. The raised money is then lent to loan buyers at a loan interest rate, along with the subsequent return of the deposit. The difference between deposit and credit interest serves as a source of profit for creditors.

To organize financial and credit entrepreneurship, a specialized system of organizations is formed: commercial banks, financial and credit companies, currency exchanges and others, the activities of which are regulated by special laws and regulations of the Central Bank of Russia and the Ministry of Finance of the Russian Federation.

4. Intermediary entrepreneurship.

Intermediary entrepreneurship is a business in which the entrepreneur does not produce or sell goods, but acts as an intermediary, a link in commodity-money transactions.

An intermediary is a person who represents the interests of a manufacturer or consumer, but is not one himself. An intermediary can conduct business independently or on behalf of producers or consumers. Dealers, brokers, distributors, exchanges and others act as intermediary organizations in the market. The main task and subject of the intermediary’s entrepreneurial activity is to connect two interested parties in a mutual transaction. The entrepreneur receives a profit for providing such services.

5. Insurance business.

Insurance business is that the entrepreneur guarantees the insured compensation for damage as a result of a disaster, loss of property, valuables, health, life and other types of losses for a certain fee in accordance with the insurance contract. Insurance consists of the fact that the entrepreneur receives an insurance premium, and pays the insurance only in certain cases, since the likelihood of such circumstances occurring is low. The remainder of the contributions forms income.

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Organizational and legal forms of economic activity

Introduction

organizational form unitary enterprise partnership

In the early 90s, a transition period began in Russia in various areas of the country's social, political and economic life. One of the most important stages of this period was the entry of the state into the era of a market economy, which replaced the centrally controlled planned economy. The transition to a market economy has necessitated the emergence of new organizational and legal forms of economic activity. At this stage in Russia, a wide variety of entities have entered into market relations in order to make a profit: individual entrepreneurs, small and large partnerships, joint-stock enterprises and employee-owned enterprises, state-owned enterprises. In the most general form we can say that subjects market relations are free commodity producers.

The evolution of enterprises in a transition economy is by no means limited to the transformation of large enterprises. Of no less importance is stimulating the development of small and medium-sized enterprises, which usually (although not always) include cooperatives and business partnerships and societies.

Purpose this thesis is the systematization and analysis of organizational and legal forms of economic activity for the possible subsequent use of research results in practice.

The set goal involves solving the following specific tasks:

analyze sources of law, scientific and reference books on the topic of work;

identify and systematize existing organizational and legal forms;

analyze each form in order to identify their main features and differences;

Chapter I. The concept of a legal entity

Definition of a legal entity

The concept of a legal entity is defined in Art. 48 Civil Code of the Russian Federation. A legal entity is recognized as an organization that has separate property in ownership, economic management and operational management and is liable for its obligations with this property, can, in its own name, acquire and exercise property and personal non-property rights, bear responsibilities, and be a plaintiff and defendant in court.

In this definition we find the main characteristics of a legal entity. The decisive one is property isolation. In this case, “separate property” means property in its broad sense, including things, rights to things and obligations regarding things. This rule assumes that the property of a legal entity is separated from the property of its founders. Property isolation finds its specific expression in the fact that a legal entity, depending on its type, must have an independent balance sheet (for commercial organizations) or an independent budget (for non-profit organizations). It should be noted that the independence (or completeness) of the balance sheet lies in the fact that it reflects all the property, receipts, expenses, assets and liabilities of a legal entity.

A structural unit or branch can also keep accounting records, draw up and have a separate balance sheet, but this balance sheet is not independent, since a number of costs, without which the activities of this branch could not be carried out, are not reflected in such a balance sheet. Separate balance sheets of structural units are provided for, in particular, Art. 10 of the Exchange Act See: Gazette of the Congress people's deputies RF and the Supreme Council of the RF, 1992, No. 18. . A legal entity is required to have a complete and complete, that is, independent balance sheet.

The second decisive feature of a legal entity included in its definition is independent property liability. This means that a legal entity is liable for its obligations with property belonging to it based on one of the three property rights listed in the definition. However, it should be noted that neither the founders nor the participants of a legal entity are liable for its debts, unless otherwise provided by law or in constituent documents, and in the same way, a legal entity is not liable for the debts of the founders (participants).

The third characteristic of a legal entity is independent performance in civil proceedings on its own behalf. It means that a legal entity can, on its own behalf, acquire and exercise property and personal rights, bear obligations, and be a plaintiff and defendant in court.

Finally, there is a fourth feature of a legal entity that is implied in the law - organizational unity. From this sign it follows that the legal entity has an appropriate stable structure. The performance of a legal entity as a single whole is ensured by the fact that at the head of the relevant entity are bodies endowed with very specific competences, which carry out the internal management of the legal entity and act on its behalf externally. Those who are inside the legal entity - managers, employees - must know what the relevant entity is, what it will do, who manages it and how, what its property is, etc. This is also important for those who join or only intends to enter into legal relations with this entity.

Types of legal entities

To classify legal entities, a variety of criteria can be used, reflecting their legal status. The new Civil Code of the Russian Federation, adopted in 1994, uses two most important criteria.

The first criterion for the classification of legal entities is the nature of the rights of their participants to property. Clause 2 of Article 48 of the Civil Code of the Russian Federation states that in connection with participation in the formation of the property of a legal entity, its founders (participants) may have rights of obligation in relation to the legal entity, or real rights to its property.

The first group of legal entities consists of those legal entities in respect of which their participants have rights of obligations. This group includes business partnerships and business societies, production and consumer cooperatives, i.e. legal entities - corporations. It is societies, partnerships and cooperatives that are the subjects of property relations. It is in the form of such that various types of enterprises can basically exist.

In general, it should be borne in mind that the meaning of the term “enterprise”, used in our lexicon, is very broad, in Lately has changed significantly. If earlier it was believed that an enterprise is a type of legal entity along with an institution, now this term is understood as any primary link, a separate part of the economic system, distinguished by economic unity, in which human and material factors of economic affairs are materialized and combined. See: Kashanina T.V., 1996, P.36. The property complex of the enterprise consists of various tangible and intangible elements: buildings, structures, fuel, cash, rights and obligations for inventions, trade names, trademarks, industrial designs, know-how, copyrights, requirements for persons related to the activities of the enterprise, his reputation, market chances, financial statements and so on. See: Kulagin M.I., 1992, P.38.

Thus, it turns out that an enterprise is an economic category and it means a production and technical mechanism intended for production, not commercial activity. The category of legal entity is used in relation to organizations participating in property (commercial) turnover. Consequently, an enterprise, as a property complex, is not a subject, but an object of law. See: Sukhanov E.A., 1991, P.42.

The subjects of law are various commercial structures and, in particular, business societies and partnerships as owners of such enterprises. A feature of the owner’s rights to property is that they can often be realized not in the form of their own actions, but in the form of a right of claim addressed to other persons, which corresponds to the obligation of these persons to do something, for example, to give away the corresponding part of the income or part of the property in case of liquidation of a legal entity (or exit from it). In addition to the above-mentioned rights of obligation, the founders (members, participants) of partnerships, societies, cooperatives have various other rights to manage property, the right to control the commercial activities of the organization, etc.

The second group consists of legal entities, the founders of which, transferring the corresponding property to the legal entity for possession, use and disposal, continue to remain its owners. The right of ownership or other real right is exercised mainly through one's own actions and does not require anyone to perform an action other than refraining from encroaching on the property.

Legal entities of this group include state and municipal unitary enterprises. Moreover, they can use property classified as state or municipal property, either on the right of economic management, or on the right of operational management. In addition to them, this also includes institutions financed by the owner in whole or in part and performing managerial, socio-cultural and other functions of a non-profit nature (meaning ministries, departments, schools, hospitals, institutes, etc.). The owner of the property of these legal entities remains its founder (most often the state) or founders. They determine the nature of his property ownership and retain full control over his economic activities.

The third group includes legal entities that become the owner of all property belonging to it. Moreover, unlike the first and second groups, in this case the founders (participants) do not have any property rights in relation to the legal entity - neither obligations nor property rights. Such legal entities include public and religious organizations (associations), charitable and other foundations, associations of legal entities (associations and unions).

Public and religious organizations are voluntary associations of citizens on a membership basis to perform various socially useful (non-economic) tasks (political parties, trade unions, sports societies, charitable organizations, etc.). They have the right to carry out only such types of economic activities as are necessary to fulfill their statutory tasks. But as part of these tasks, they sometimes create commercial enterprises that are an independent legal entity. Public and religious organizations may use the property of the enterprises they have created, as well as the property of other legal entities (citizens, organizations), but not on the basis of property rights and not on the basis of any right of obligation (right of claim).

The difference between the three indicated groups is clearly manifested in particular at the time of liquidation of a legal entity. Participants in a legal entity of the first group have the right to claim part of the remaining property, which corresponds to their share (half, quarter, etc.). The founder of a legal entity of the second group receives everything that is left after settlements with creditors. In the third case, the founders (participants) do not acquire any rights to the remaining property at all.

The second criterion for the classification of legal entities: the purpose of the activity. Legal entities that pursue the goal of making a profit in their activities are called commercial ones. They can be created in the form of business partnerships and societies, production cooperatives, unitary enterprises (state and municipal - clause 2 of Article 50 of the Civil Code of the Russian Federation). These organizations are financed primarily by their profits, although they may also attract other sources, such as voluntary contributions, donations, investments, etc.

If an organization does not pursue profit as its main goal, but focuses its attention on satisfying certain intangible needs (organizational and managerial, socio-cultural, social, educational needs, etc.), they are called non-profit. Typically, the activities of these organizations are financed from state budgets ( government agencies) or budgets of public organizations, or through voluntary contributions and donations. Non-profit legal entities can be created in the form of consumer cooperatives, public organizations (associations), charitable and other funds, as well as in other forms provided for by law (Clause 3 of Article 50 of the Civil Code of the Russian Federation). The law allows non-profit organizations to engage in entrepreneurial activities, but only insofar as this serves the goals for which they were created and is consistent with these goals. For example, a gardening cooperative can lease out part of the land it owns in order to use the proceeds to pay for the maintenance of a caretaker. A university can accept students for a fee in order to use the resulting profit to improve the quality of education (purchase of literature, equipment, remuneration of teachers). Here it is important to observe a certain measure in order not to cross the line beyond which other priorities, commercial goals, become the main ones. And the ratio of the shares of financing and profit is not always an indicator in this regard.

Having thus examined the two basic principles of classification of legal entities, in this work we propose our own systematization of organizational and legal forms of economic activity. Based on the division of legal entities into commercial and non-commercial, we get two large groups legal entities. Within each group, it seems appropriate to us to analyze the organizational and legal forms, taking into account another decisive criterion for the classification of legal entities - the nature of the rights of their participants to property. It seems that the following order of consideration of the system of legal entities, which we are going to adhere to in our work, is completely justified: Commercial organizations - state and municipal unitary enterprises, business partnerships and societies, production cooperatives; non-profit organizations - consumer cooperatives, public and religious organizations, foundations, institutions, associations of legal entities (associations, unions).

State and municipal unitary enterprises

A unitary enterprise, in accordance with clause 1 of Article 113 of the Civil Code of the Russian Federation, is a commercial organization - a non-owner. This group of legal entities, at first glance, seems to have a somewhat unusual name, but in fact it is the most familiar to us. We are talking about enterprises that were previously called state-owned and of which there were an overwhelming majority.

First, a few words about the term “unitary enterprise” itself. It means the presence of an owner, which is the state. The property of the state may belong to Russia as a whole or to the constituent entities of the Federation, but in any case we are talking about state property, about state enterprises.

Unitary enterprises as a special organizational and legal form are preserved by the new Civil Code only for state and municipal property. The peculiarity of such legal entities is that the figure of a legal entity that is not the owner of its property is not characteristic of normal commodity circulation, the participants of which are always independent owners.

In the previous, nationalized economy, the emergence of legal entities - non-owners, primarily state-owned enterprises, was caused by the obvious circumstance that the state itself, as the main and often monopoly owner of the most important types of property, could not directly manage it. For these purposes, it created its own enterprises, retaining ownership of their property. These legal entities themselves received from him a special property right (operational management and full economic management). In this form, without being owners, enterprises to some extent independently participated in civil legal relations.

To be fair, it should be said that state-owned enterprises have been encountered in the distant past, for example, canals and dams were built in China, and an irrigation system was created in Egypt.

In modern industrialized countries, the use of the state economy system in relation to railways, postal services, telegraphs, and the mining industry is quite firmly established. However, the state and municipal enterprises existing there usually exist in the form of joint-stock companies and limited liability companies with full or decisive participation of the founding state.

State-owned enterprises in Russia now, it seems to us, are reducing their share. Many of them are privatized; their owners are not the state, but other entities (citizens, legal entities). State enterprises exist and are created in such sectors of the economy that serve the entire population (enterprises of transport, communications, computer science, fuel and energy complex), or contribute to the fulfillment of the tasks of the Russian Federation as a whole (defense enterprises), or operate where private property cannot ensure an acceptable profit share (aerospace industry).

Some types of activities are permitted only to state-owned enterprises, the functioning of which is appropriately subject to the regime of the licensing system - production of any types of weapons and ammunition, explosives, production and sale of narcotic substances See: Alyohin A.P., 1996, P. 199.

Since the state is the owner of unitary enterprises, it is the responsibility of state bodies to create enterprises; determining the subject and goals of their activities; approval of the charter, which is the only constituent document of such a legal entity; enterprise management, appointment and dismissal of managers; bringing in established cases government orders; reorganization and liquidation of state enterprises.

Depending on the basis on which property is transferred to a unitary enterprise, two types of unitary enterprises are distinguished - those based on the right of economic management and the right of operational management, or state-owned.

Unitary enterprises foundedon the right of economic management

This right, like the right of ownership, is real, but, unlike it, it is limited in nature, since it is exercised within the limits established by the owner (state) and the law (Article 295 of the Civil Code of the Russian Federation).

The right of economic management means the right of an enterprise, at its own discretion, to own, use and dispose of the owner’s property within the limits established by law and the goals of the enterprise’s activities, as recorded in the charter approved by government bodies. In principle, a state enterprise performs any actions in relation to the property transferred to it that are not prohibited by law. The state body determines, as already mentioned, the purpose of the enterprise’s activities, controls the efficiency of use and safety of the entrusted property, it has the right to a portion of the profits from the use of the property, which is decided on a contractual basis with the enterprise, and has the right to decide on the reorganization and even liquidation of the enterprise .

A unitary enterprise can create other unitary enterprises by spinning off, that is, subsidiaries (clause 7 of article 114 of the Civil Code of the Russian Federation). Subsidiaries are not a special type of commercial organization or even unitary enterprise. The subsidiary is also not the owner of its property, but receives from it a limited real right of economic management. The main feature of its legal status is that such an enterprise - a non-owner - has another enterprise - a non-owner - as its founder.

Unitary enterprises based on the right of operational management

Such enterprises are created in the form of federal government enterprises. Unlike enterprises of the first group, state-owned enterprises have less freedom in carrying out economic activities. The presence of the property required for normal functioning (buildings, structures, equipment, furniture, etc.) predetermines their participation in property relations, but within a very limited framework). They resolve their financial and property issues not at the expense of their own income, but at the expense of funds allocated to them from the state budget.

The right of operational management also presupposes the ability of state-owned enterprises to own, use and dispose of the owner’s property within the limits established by law, the goals and subject of their activities, the owner’s tasks and the purpose of the property (Article 296 of the Civil Code of the Russian Federation). Permission to exercise specified activities adopted in the form of an order (instruction) defining specific types of goods (works, services), the production of which it applies to.

If the right of economic management does not imply the owner’s ability to seize the property of a state-owned enterprise without his consent, then the right of operational management allows for the seizure and redistribution of property of state-owned enterprises between other state-created enterprises without asking consent.

That is why, and also because the owner has the right to give mandatory instructions, state-owned enterprises can be assigned only limited property liability: they are liable to creditors with all their property at their disposal. If these funds are insufficient, the state bears additional (subsidiary) responsibility for the obligations of these enterprises. Unitary enterprises based on the right of economic management bear full responsibility, except in cases of bankruptcy due to the fault of the owner.

The form of federal government enterprises has other clearly defined specific features.

Federal state-owned enterprises are created by decision of the Government of the Russian Federation on the basis of property in federal ownership (Clause 6 of Article 115 of the Civil Code of the Russian Federation). The constituent document of a state-owned enterprise is the charter approved by the Government of the Russian Federation. It also has the right to make decisions on the reorganization and liquidation of such an enterprise.

A regime of directive planning is provided for federal government enterprises. It was established by Decree of the Government of the Russian Federation of October 6, 1994 No. 1138 “On the procedure for planning and financing the activities of state-owned factories (state-owned factories, state-owned farms.)” See: Rossiyskaya Gazeta, 1994. November 16.

State-owned enterprises carry out their activities in accordance with plans, orders and plans for their development. They have the right to carry out only those activities that are permitted by the authorized state body. The latter approves and communicates to the state-owned enterprise a mandatory plan-order according to established indicators, taking into account the enterprise development plan.

The resolution also established a special procedure for financing both the implementation of the order plan and the development plan for a state-owned enterprise.

If we talk about unitary enterprises in general, we should note another important difference between them and other organizational and legal forms. It concerns legal capacity. The legal capacity of unitary enterprises of the first group, i.e. based on the right of economic management, is of a targeted nature, which means their obligation not to go beyond the goals and objectives set out in the charter. The legal capacity of state-owned enterprises is formulated very strictly and specifically by indicating the subject of activity (production of heavy weapons, production of small arms, etc.) and is special. In relation to all other organizational and legal forms, we can talk about universal (general) legal capacity, since the Civil Code now does not oblige them to indicate in the charter the purpose, type and subject of activity. This is their right, and going beyond the voluntary goals of their activities does not entail any negative consequences for these forms.

Chapter II. Business partnerships and societies.Producer cooperatives

The concept of business partnerships and societies

Business partnerships and societies are the usual and most common form of collective entrepreneurial activity in normal property turnover. This form is universal, within its framework any professional entrepreneurial activity can be carried out - production, trade, intermediary, credit and financial, insurance, etc.

Associations of this kind, created by entrepreneurs, are usually called companies in European law, and corporations in American law. In Russia, they were traditionally called trading partnerships, since trade was usually associated with commercial activities.

Business partnerships and societies have many common features. Being commercial organizations, their main task is to generate profit and distribute it among participants. According to the new civil legislation, they have general legal capacity, which allows them to carry out any types of activities not prohibited by law (paragraph 2, paragraph 1, article 49 of the Civil Code of the Russian Federation), including those not directly provided for by their charters.

Companies and partnerships are the sole and sole owners of their property (clause 3 of Article 213 of the Civil Code of the Russian Federation), which can be expressed in money, things, movable and immovable. The legislation classifies as immovable things land, subsoil plots, isolated water bodies, forests, perennial plantings, buildings, structures (Clause 1 of Article 130 of the Civil Code of the Russian Federation). The range of movable things is more extensive and therefore it is determined in the law by the method of exclusion from it real estate(clause 2 of article 130 of the Civil Code of the Russian Federation). Participants in business partnerships and societies can contribute either all of their property or a certain part of it. Shares (contributions) of property contributed by participants can be either equal or unequal. They can be contributed either in full or in parts. There is no minimum capital limit, nor, indeed, a maximum one.

Business partnerships and companies are formed by agreement of their founders (first participants), that is, on a voluntary basis. Participants in these commercial organizations, in accordance with the law, themselves determine the management structure and form the bodies of the legal entities they create, exercising control over their activities in the prescribed manner.

According to Art. 70 and 83 of the Civil Code of the Russian Federation, the constituent agreement can only be written and signed by all participants. The peculiarity of this agreement is that it does not serve in itself as a basis for the emergence of rights and does not have any specific purpose (buy, sell, borrow, make, etc.), but is aimed at concluding other specific agreements.

The constituent agreement must contain the name, location of the partnership or company, the management procedure, conditions on the size and composition of the authorized (in companies) or share (in partnerships) capital, on the size, composition, terms and procedure for making contributions by each of the participants, on changes in shares participants in the capital, on the responsibility of participants for violation of obligations to make contributions. The goals and types of activities of partnerships and societies can also be defined there.

The differences between companies and partnerships stem from the fact that partnerships are considered by law as associations of persons, while societies are considered as associations of capital. Associations of persons, in addition to property contributions, involve direct, personal participation in the affairs of the partnership. And since we are talking about participation in entrepreneurial activity, its participant must have the status of either a commercial organization or an individual entrepreneur. Thus, an entrepreneur can be a participant in only one partnership, and the partnership itself can only consist of entrepreneurs. Unlike partnerships, companies as associations of capital do not imply (although they do not exclude) personal participation of founders (participants) in their affairs, and therefore allow, firstly, simultaneous participation in one or several companies, including those that are homogeneous in the nature of their activities, secondly, the participation in them, in principle, of any persons, and not just professional entrepreneurs. In addition, participants in partnerships bear unlimited liability for their debts with all their property (with the exception of investors in a limited partnership), while in companies participants are not liable for their debts at all, but only bear the risk of losses (loss of contributions made), with the exception of participants in companies with additional responsibility. Since it is impossible to guarantee twice with the same property for the debts of several independent organizations, such liability also testifies to the impossibility of simultaneous participation of an entrepreneur in more than one partnership. The New Civil Code classifies general and limited partnerships (or limited partnerships), and limited or additional liability and joint-stock companies as companies. This list is exhaustive and the broadest known to other legal systems. The creation of other forms of partnerships and societies is excluded by law.

General partnership

A general partnership is distinguished by two main features (clause 1 of Article 69 of the Civil Code of the Russian Federation): the entrepreneurial activity of its participants (general partners) is considered the activity of the partnership itself, and for its obligations, any of the participants is liable with all their property, including that which was not transferred to the partnership in as a contribution. This determines the peculiarities of the legal status of this commercial organization and its participants. First of all, a partnership is based on personal trust relations of the participants, since a situation cannot be ruled out when a transaction on behalf of the partnership was concluded by one participant, and the property liability for it (if there is a lack of partnership property) will be borne by the other participant with his personal property. It is no coincidence that partnerships appeared and developed as a form of family entrepreneurship. The term “full partnership” is of a conditional nature and does not mean that its participants completely combine all their property and direct all their personal efforts to joint activities. Contributions and personal contributions can be very different and are determined by the participants of the partnership themselves.

A general partnership is a relatively simple organization in which the personal element is very significant. Firstly, it is characterized by the extreme interest of all comrades in joint activities. Secondly, since so much in the activities of the organization as a whole depends on each participant, the association of persons is based on trust. It goes without saying that there are not so many trusted persons and therefore, as practice shows, a general partnership is characterized by a limited number of participants. The legal form called a general partnership should not be used in businesses that require a large number of participants or large amounts of capital. From the personal trust relationships that are characteristic of a general partnership, the features of its management also follow. Formally, there are most often no governing bodies and decisions are made by consensus of everyone, unless otherwise provided in the agreement, for example, by majority vote. The following principle is used: one partner has one vote, regardless of the share of his property or personal participation. In practice, there is usually a leader who dominates relations between comrades. In addition, the partnership can elect a leader, but the principle of unanimity is used, otherwise trust in the relationship is insufficient. The management of affairs can be entrusted to several comrades. But, which is typical, each participant in a general partnership has the right to act on behalf of the partnership, unless the founding agreement establishes that all its participants conduct business jointly, or the conduct of business is entrusted to individual participants (Clause 1, Article 72 of the Civil Code of the Russian Federation).

The question arises about the name of the general partnership. In principle, the company name should contain the names of all its participants with the addition of “full partnership”, for example “Lukyanov and brother”. But if there are many comrades, then the question of the convenience of using this name in practice becomes problematic. Therefore, the new Civil Code allows the name of one or more partners with the addition of the words “and company” and the words “general partnership”.

Along with the names of the participants, the name of the general partnership may include other additions that are pure fantasy or related to the activities of the enterprise. However, it is fundamental that the additional symbols do not mislead as to the type or scope of the business's activities or the position of the owner. For example, the business name “Fruit Shop” for a village greengrocer would be as misleading as to the size of the business as the additional symbol “international” for a business that primarily conducts domestic business.

Financial issues are of particular importance in a general partnership. They are directly related to property issues and, above all, to the contributions of each participant.

Deposits can vary not only in size, but also in the nature of contributions. Contributions from this point of view can be transferred to the ownership of the partnership or for use, which is especially important when determining who bears the risk of loss or damage to an item and when deciding the fate of an item during the liquidation of the partnership. This is usually reflected in the articles of association.

Each member of the partnership participates in the profits and losses of his enterprise in proportion to his contribution. This is a schematic diagram. It is not permitted to exclude any of the partnership participants from participating in the distribution of profits or losses.

Profit is given only by net income, which is calculated by comparing the balance sheet for two adjacent years. However, part of the profit can be directed to various needs of the partnership, for example: the creation of reserve capital or reserve funds. But the participants must agree on this in advance and the decision must be made unanimously before the distribution of profits. A particularly important issue for a general partnership is the increased liability of partners for all obligations of the partnership. This liability is unlimited and joint and several. This means being responsible for each other with everything we have.

The legislation has not yet fully worked out the issue of the procedure for liability: whether creditors should contact specific participants of the general partnership after submitting preliminary requirements to the partnership or directly to any of the participants. This question is very serious. The fact is that in the event of liquidation of an enterprise, its participants will find themselves in unfavorable conditions if a preliminary procedure for filing claims against the partnership as a whole is not established. The statute of limitations (3 years) is too long. In this regard, measures should be taken to ensure that full liability is not unfairly burdensome and dangerous for the participants of the partnership that has ceased to exist. It is possible, for example, to establish shorter limitation periods than the general rule.

The law does not establish the period of existence of a general partnership. However, practice shows that a general partnership is not durable. The main reason for its instability is quite understandable and lies in disagreements between participants, which can arise on any occasion: on management, investment, sales and other issues. Often, a partnership ceases to operate due to the withdrawal or death of at least one of the members. The law, however, indicates only such grounds for the liquidation of a partnership as indisputable, such as a decision of the participants themselves, a court decision to liquidate the partnership due to improper registration or carrying out activities prohibited by law, or the commission of gross violations of the law. Other circumstances (withdrawal or death of one of the participants, recognition as absent, incapacitated, etc.) may serve as a basis for changing the composition of participants in a general partnership, but only if this is provided for by the founding agreement of the partnership or an agreement of the remaining participants (Art. 76 of the Civil Code of the Russian Federation). Within two years, the retiree may be held liable for the obligations of the general partnership that arose at the time of his departure. A participant in a partnership can transfer his share to another person (another participant or even a third party), but the assignment of a share is strictly controlled and it is necessary to obtain the consent of all other participants (Article 79 of the Civil Code of the Russian Federation). The person to whom the share is transferred receives all rights and bears responsibility for the obligations of the partnership, including on an equal basis with other participants for obligations that arose before his entry into the partnership.

Limited partnership or limited partnership

The main difference between a limited partnership and other organizational and legal forms of economic activity is that it consists of two groups of participants closely related to each other. Some of them carry out entrepreneurial activities on behalf of the partnership and are liable with all their property and for all obligations of the partnership, regardless of the size of the share of property they contributed (in this sense, liability is unlimited for them), involving for this, if necessary, their personal property. In fact, they are full partners and, as it were, constitute a full partnership within a limited partnership.

In a limited partnership, the increased responsibility of the general partners is, as it were, conditioned and guaranteed by the trust of the main participants, which is the center of gravity of the partnership of faith.

Other participants (investors, limited partners) make contributions to the property of the partnership and are liable for the obligations of the partnership only with this contribution, but not with personal property. Since their contributions become the property of the partnership, they bear only the risk of loss, and do not risk as much as full liability partners, so the limited partners are excluded from the conduct of the affairs of the partnership. They have the right to receive income from contributions and information about the activities of the partnership, but they are forced to fully trust the participants with full responsibility regarding the use of the property of the partnership. This is where the essence of the name “fellowship of faith” comes into play.

Limited partnerships can raise more significant capital than general partnerships, because It is always easier to find people who are willing to risk a predetermined amount than those who will gamble their entire capital.

And yet, as practice shows, a limited partnership unites a small number of persons, and it arises, as a rule, from general partnerships dissolved after the death or recognition of one of the participants as incapacitated. Often, heirs, not wanting to acquire the status of an entrepreneur in a general partnership, agree to become members of a limited partnership. In this case, former participants become full comrades.

The number of partners in a partnership can be any, but the minimum number is two: one full and one part-time partner (paragraph 2, clause 1, article 86 of the Civil Code of the Russian Federation). The maximum limit is not defined.

A limited partnership arises on the basis of a constituent agreement, which is signed by all general partners (Clause 1, Article 83 of the Civil Code of the Russian Federation). It must contain the name of the partnership, its location, the management procedure, the terms of distribution of profits and losses, the size and composition of the share capital, the procedure for changing the shares of each of the general partners in the share capital, the size, composition, terms and procedure for making contributions, their responsibility for violation of their obligations to make deposits, the total amount of deposits made (Clause 2 of Article 83 of the Civil Code of the Russian Federation)

The special position of general partners in a limited partnership affects its name. It includes only the names of general partners and the words “limited partnership” or “limited partnership”, or the name of at least one general partner with the addition of the words “and company” and the words “limited partnership” or “limited partnership” (Article 4 .82 Civil Code of the Russian Federation).

The procedure for managing them is also particularly unique in limited partnerships. Each of the two groups of comrades can participate in management on a variety of grounds.

Investors take a certain personal part in the activities of the partnership, for example, expressing their opinions, objections, giving advice, exercising control, and representation by proxy. They have the right to participate in the general meeting, get acquainted with the annual reports and balances, receive part of the partnership’s profit due to their shares in the share capital, at the end of the financial year, withdraw from the partnership and receive their contribution, transfer their share or part thereof to another investor or a third face. The latter can be carried out without the consent of the partnership or general partners. If the investor intends to sell his share or part of it to a third party, other investors have the right of first refusal (subclause 4, clause 2, article 85, clause 2, article 93, article 250 of the Civil Code of the Russian Federation). The list of rights established by law for investors can be supplemented in the constituent agreement.

As for the obligations of investors, the Civil Code of the Russian Federation is laconic on this matter and provides only two, but fundamental ones: the obligation to make a contribution to the share capital and obtain a certificate of participation in the partnership; the obligation not to challenge the actions of general partners in managing and conducting the affairs of the partnership. The last of these duties may seem unfair at first glance. But if we consider that the investor has the right to control the actions of general partners, the right to inspect documentation, check inventory, the right to give or not give consent to general partners regarding a transaction that goes beyond ordinary transactions, then perhaps this establishment is justified.

A limited partnership may undergo changes in its composition and even be liquidated. At the same time, it is, in principle, subject to the rules addressed by law to general partnerships. There are, however, differences.

The death of a general partner ends his personal participation, which does not pass to his heirs. They acquire property rights and can become investors. The death of an investor does not affect the structure of the partnership in any way; only the replacement of persons occurs if there are heirs who want to join the partnership. In any case, the partnership will remain if at least one general partner and one investor remain (paragraph 2, paragraph 1, article 86 of the Civil Code of the Russian Federation).

When a limited partnership is liquidated, investors not only have a preferential right over general partners to receive their contributions or their cash equivalent from the property of the partnership, that is, they are one of the creditors of the partnership, but also participate in the distribution of the remainder of the property of the partnership after satisfying the claims of creditors, that is, they have the right to a liquidation quota (clause 2 of Article 86 of the Civil Code of the Russian Federation). A limited partnership is liquidated upon the departure of all investors participating in it. However, general partners have the right, instead of liquidation, to transform the limited partnership into a general partnership.

Limited Liability Company

A limited liability company is a type of capital association that does not require the personal participation of its members in the affairs of the company. The characteristic features of this commercial organization are the division of its authorized capital into shares of participants and the absence of liability of the latter for the debts of the company. The property of the company, including the authorized capital, belongs to the company itself as a legal entity and does not form an object of shared ownership of the participants. Since the contributions of the participants become the property of the company, it cannot be said that its participants are liable for the debts of the company to the extent of the contributions they made. In fact, they are not responsible for the company’s debts at all, but only bear the risk of losses (loss of deposits). Even those participants who have not made their full contribution are liable for the company’s obligations only with that part of their personal property that corresponds to the value of the unpaid part of the contribution (clause 1 of Article 87 of the Civil Code of the Russian Federation).

A limited liability company is the most typical form of a “one-person company” in developed foreign legal systems. Therefore, the law directly allows for such a possibility, which is at odds with the purely linguistic understanding of “society”, but is fully consistent with the legal essence of the matter (paragraph 1, paragraph 1, article 87 of the Civil Code of the Russian Federation). The New Civil Code excludes only the possibility of sole participation in a limited liability company of another “company of one person” to prevent the exclusion of liability of its founder - an individual, which could contradict the rule of paragraph 3 of Art. 56 Civil Code of the Russian Federation.

The Civil Code provides for the need to establish a maximum number of participants in such a company. World experience indicates the need to establish such a boundary at the level of 30 to 50 participants, so that this society differs from joint stock company, which, on the contrary, usually provides for the necessary minimum of participants.

The law requires that the business name of a limited liability company contain the company name and the words “limited liability.”

An essential feature of a limited liability company is the ability to increase or decrease the authorized capital without any problems. In a joint stock company this is fraught with great difficulties, but in general partnerships it is achievable only with unanimity. However, the law, bearing in mind that the participants of the company exclude in advance their liability for its debts with personal property, and creditors have to rely only on its authorized capital, establishes the obligation, in the event of a decrease in the authorized capital, to notify all of their creditors about this (clause 5 of Article 90 Civil Code of the Russian Federation). In this case, the latter have the right to demand early termination or fulfillment of the relevant obligations of the company and compensation for losses.

The provision of the law on the authorized capital, divided into equal parts (shares), is aimed at at least somehow guaranteeing the rights of creditors in legal relations. It is for this purpose that the legislator, when establishing a limited liability company, establishes a minimum authorized capital, which, due to the requirements of sub-clause. “g” clause 3 of the Regulations on the procedure for state registration of business entities, approved by Decree of the President of the Russian Federation of July 8, 1994 No. 1482 See: Collection of Legislation of the Russian Federation. 1994. No. 11, cannot be less than an amount equal to 100 times the minimum wage per month established by law on the date of submission of the company’s constituent documents for registration. The law also requires participants to pay at least half of the authorized capital and obliges them to pay it in full during the first year, while members of the company cannot under any circumstances be exempted from fulfilling this obligation (Clause 2 of Article 90 of the Civil Code of the Russian Federation).

It should be noted that a limited liability company as a legal form is most suitable for small and even family businesses, as well as medium-sized ones. These enterprises involve a small number of people in their turnover, and therefore, in the process of legal regulation, the legislator, interfering in the activities of limited liability companies and setting limits to it, still often uses norms of a dispositive nature (“unless otherwise provided by the constituent documents”). The constituent documents, which are the constituent agreement and the charter, unless, of course, the company was created by one founder (Clause 1 of Article 89 of the Civil Code of the Russian Federation), in addition to the usual information (name, location, etc.), contains information about the size of the charter capital of the company, the size of the shares of each participant, the size, composition and timing of contribution of the authorized capital, liability for violation of the obligation to make contributions, the procedure for distributing profits and losses, the management bodies of the company and their competence.

If property contributions are provided, for example, share participation is determined by a patent, land plot or operating enterprise, then the subject of the property contribution and its monetary value characterizing the share participation must be indicated in the charter (constituent agreement). The charter, in addition to the obligation to contribute to the authorized capital, may provide for any additional obligations, for example, the obligation to supply, cooperate and, above all, the obligation to properly perform its functions. Other provisions may be made if members of the public consider them important.

Managing a limited liability company is not particularly difficult, since the circle of persons united in it is small. According to Article 91 of the Civil Code of the Russian Federation, the supreme management body of a limited liability company is general meeting its participants. The law lists the range of issues falling within the exclusive competence of this body. The competence of the general meeting may extend to all issues of the company, unless the law and the charter provide otherwise. Here, first of all, we are talking about approving the annual balance sheet and determining the directions for using profits, the appointment and recall of managers, as well as control and audit of the economic activities of the enterprise. Decisions are made at the meeting regularly. With the consent of all participants of the limited liability company, written voting on relevant issues is allowed. All issues that are not within the exclusive competence of the company’s meeting are within the competence of its executive body (director, board, etc.). This latter, in accordance with paragraph 2 of paragraph 1 of Article 91 of the Civil Code of the Russian Federation, can be sole, including not necessarily elected from among the participants of the company. This opens up the possibility of hiring a contract manager or concluding a special agreement with a management company (commercial organization). The executive body is created to resolve current issues of the company's activities. However, unlike, say, a joint-stock company, the manager(s) do not manage the company on their own personal responsibility. He must carry out the instructions of the participants only within the framework of the charter. However, in practice, the manager enjoys greater administrative powers in addition to, as a rule, the unrestricted representative functions he exercises in relations with third parties. The duration of these functions is not specified. The manager can be recalled at any time. The manager can, of course, be a person with unlimited legal capacity. Managers are required to perform their functions in good faith. This means, in particular, that they cannot provide any loans from the company’s property necessary to maintain the authorized capital. An illegally granted loan is subject to immediate repayment, despite the existence of bilateral agreements in this regard. The law does not oblige the creation of other governing bodies. It only recommends (or rather, fixes the right) to annually engage a professional auditor who is not connected by property interests with the company or its participants (Clause 4 of Article 91 of the Civil Code of the Russian Federation). Both the general meeting of the company and a certain number of its participants who have a certain share in its authorized capital have the right to demand an independent audit. The company itself is not obliged to publish the results of its reporting, which distinguishes it from a joint-stock company (clause 5 of Article 91 of the Civil Code of the Russian Federation). On the one hand, if such an obligation were established, this might, to some extent, protect creditors from possible failures associated with entering into legal relations with the company. But, on the other hand, fulfilling this duty would consume a lot of energy and money of the society and reduce its ability to conduct business effectively.

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    Concept and types of legal entity. The essence and legal status of a full and limited partnership. Legal form of limited and additional liability company. Features of joint stock companies. Classification of non-profit organizations.

ORGANIZATIONAL AND LEGAL FORMS OF ECONOMIC ACTIVITY OF ENTERPRISES

Developed competencies:

know

Organizational and legal forms of economic activity of enterprises;

be able to

use the mechanism of enterprise functioning in the process of economic activity;

own

Conceptual apparatus in the organizational and legal sphere of economic activity of enterprises.

In the Russian Federation, economic and social activities carried out by various types of commercial and non-profit organizations. Their organizational and legal forms are recorded in Part I Civil Code RF (Civil Code of the Russian Federation) and include: business partnerships and societies, production cooperatives, state and municipal enterprises, consumer cooperatives, funds, institutions, etc. (Fig. 1.1).

Commercial organizations

A. Business partnerships and societies

Business partnerships And societies commercial organizations with authorized (share) capital divided into shares (contributions) of founders (participants) are recognized.

Rice. 1.1.

Property created through the contributions of founders (participants), as well as produced and acquired by a business partnership or company in the course of its activities, belongs to it by right of ownership. Contributions to the property of a business partnership or company can be cash, securities, other things or property rights or other rights that have a monetary value.

Business partnerships

Business partnerships can be created in the form of a general partnership and limited partnership.

1. Full partnership - This is a partnership whose participants (general partners), in accordance with the agreement concluded between them, engage in entrepreneurial activities on behalf of the partnership and are liable for its obligations with the property belonging to them.

A general partnership is created and operates on the basis of a constituent agreement, which is signed by all its participants. Management of the activities of a general partnership is carried out by general agreement of all participants. The founding agreement of a partnership may provide for cases when a decision is made by a majority vote of the participants.

Each participant in a general partnership has the right to act on behalf of the partnership, unless the constituent agreement stipulates that all its participants conduct business jointly, or the management of affairs is entrusted to individual participants.

When conducting the affairs of a partnership jointly, its participants require the consent of all participants in the partnership to complete each transaction.

A participant in a general partnership is obliged to make at least half of his contribution to the joint capital of the partnership by the time of its registration. The profits and losses of a general partnership are distributed among its participants in proportion to their shares in the share capital.

The organizational and legal forms of enterprises are shown in Fig. 1.1. These include:

  • commercial;
  • business partnerships and societies;
  • non-profit;
  • production cooperatives (artels);
  • state and municipal enterprises;
  • business partnerships;
  • business societies;
  • general business partnership;
  • business partnership on faith;
  • joint stock companies;
  • business limited liability company;
  • business company with additional liability;
  • on the right of economic management;
  • on the right of operational management;
  • consumer cooperatives;
  • public and religious organizations;
  • funds;
  • institutions;
  • associations of legal entities.
  • 2. Business partnership on faith(limited partnership) is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are liable for the obligations of the partnership with their property (full partners), there are one or more participant-investors (limited partners) who bear the risk of losses associated with the activities partnerships, within the limits of the amounts of contributions made by them and do not make efforts to carry out entrepreneurial activities by the partnership.

The management of the limited partnership is carried out by the general partners. Investors do not have the right to participate in the management and conduct of the affairs of the limited partnership, or to act on its behalf except by proxy. They do not have the right to challenge the actions of their general partners in managing and conducting the affairs of the partnership.

The investor of the limited partnership is obliged to make a contribution to the share capital. Making a contribution is certified by a certificate of participation issued to the investor by the partnership.

The investor of the partnership has the right to:

  • – receive part of the partnership’s profit due to its share in the share capital, in the manner prescribed by the constituent agreement;
  • – get acquainted with the annual reports and balance sheets of the partnership;
  • – at the end of the financial year, leave the partnership and receive your contribution in the manner prescribed by the constituent agreement;
  • – transfer your share in the share capital or part thereof to another investor or a third party.

Types of economic activities

There are several types of economic activities:

  • A household is a business run by a group of people living together.
  • A small enterprise is an economic unit engaged in the production of a relatively small number of goods. The owner of such an enterprise can be one person or several. As a rule, the owner uses his own labor or employs a relatively small number of workers.
  • Large enterprises are enterprises that mass produce goods. As a rule, these enterprises are formed by combining the property of the owners. An example of which enterprise is a joint stock company.
  • The national economy is an association economic activity nationwide. To a certain extent, this activity is directed by the state, which, in turn, tries to ensure sustainable growth of the country's economy and thereby increase the well-being of the entire population.
  • The world economy is an economic system in which there are interconnections various countries and peoples.

Forms of economic activity

Definition 1

The form of economic activity is a system of norms that determines the internal relations of the partners of the enterprise, as well as the relationship of this enterprise with other counterparties and government bodies.

There are several forms of economic activity:

  • Individual form;
  • Collective form;
  • Corporate form.

Under individual form of economic activity refers to an enterprise whose owner is either an individual or a family. The functions of the owner and entrepreneurs are combined in one entity. He receives and distributes the income received, and also bears the risk of carrying out his business activities and has unlimited property liability to his creditors and third parties. As a rule, such enterprises are not legal entities. The owner of this enterprise can attract additional hired labor, but in a rather limited quantity (no more than 20 people).

If speak about collective form of economic activity, then there are three types of them: business partnerships, business companies, joint-stock companies.

Business partnerships can be in the form of: a general partnership and a limited partnership. A general partnership is an organization that is based on collective ownership. As a rule, it is an association of several individuals or legal entities. All participants in this type of partnership bear full, unlimited liability for all obligations of the partnership. The property of a general partnership is formed from the contributions of its participants and income received in the process of carrying out its activities. All property belongs to the participant of the general partnership on the basis of shared ownership.

A limited partnership is an association where one or more of its owners bear full responsibility for all obligations of the partnership, the remaining investors are liable only to the extent of their capital.

TO business companies include: limited liability company, additional liability company. Limited liability companies are enterprises that are created by combining the contributions of legal entities and individuals. At the same time, the number of participants in a limited liability company cannot exceed the established limit, otherwise within a year this company will be transformed into a joint stock company.

Additional liability company is an organization whose authorized capital is divided into shares, the size of which is determined in advance. This type of company is formed by one or more persons. For all obligations of the company, all its founders bear subsidiary liability in an amount that is a multiple of the value of the contribution to the authorized capital.

Joint-Stock Company represents a form of economic activity, all funds of which are formed by combining the capital of the founders, as well as the issue and placement of shares. Participants in a joint stock company are liable for all obligations of the company in an amount equal to contributions.

In order to protect their commercial interests and increase the efficiency of use of the enterprise's capital, various organizational and legal forms can be combined into the so-called corporate forms of entrepreneurship. These include: concerns, consortium, intersectoral and regional unions.

Concern is an association of organizations that carry out joint activities voluntarily. As a rule, concerts have scientific and technical functions, production functions and social development, functions of foreign economic activity, etc.

Consortium- an association of an organization to solve certain problems, created for a while. In our country, a consortium is created to implement government programs using organizations of any form of ownership.

Industry and regional unions represent an association of organizations on contractual terms. These unions are created to carry out one or more production and economic functions.

Organization of economic activities

The organization of economic activity goes through three stages:

  1. Stage 1 - opportunity assessment. Initially, you should give an objective assessment of all resources needed for the production process. For these purposes, it is advisable to use scientific developments. The main advantage of this stage is that it helps to give a preliminary assessment of the potential for production of products precisely in those volumes and in those conditions that will be studied, and on the basis of which the decision to launch production of a particular product will be approved. After the production potential of the organization has been studied, the production line is launched within the framework of the formed plan.
  2. Stage 2 - launch of auxiliary production. Implementation this stage takes place only if there is a need. Auxiliary production is a rather necessary activity, since it helps to develop new market segments and increase the chance of effective financial development of the organization. Servicing an organization can be carried out either in-house or through the involvement of third-party organizations and resources. At this stage, services are used that allow optimizing product production activities and assessing the potential costs of funds. At the next stage, work is carried out aimed at studying the sales market and the possibilities of selling products.
  3. Stage 3 - sales of products. All stages affecting the sale of products are monitored. At the same time, records of sold products are kept, forecasts are compiled and studied, allowing the management of the organization to make competent decisions. There are situations when it is necessary to develop a methodology for after-sales service. For example, when establishing a warranty period for your products.
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