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What is the difference between a state enterprise and a unitary enterprise. Municipal enterprise and its rights. Organization and activities of municipal enterprises and institutions

Among the many organizational and legal forms provided for by Russian legislation, there is also a municipal unitary enterprise.

They can operate both at the federal level and at the regional level - however, most often such enterprises are created precisely by the local self-government of municipalities.

Let's try to figure out what constitutes a municipal unitary enterprise, briefly called MUP.

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Organizational form

It is easiest to determine the legal status of MUP based on the name of this organizational and legal form. Every word in it is significant:

  1. "Municipal" - this means that it is created at the level of local government to meet municipal needs in some kind of product, or, more often, in the performance of any type of work or the provision of services. In the event that the initiator of the creation is the state, state unitary enterprises are created.
  2. "Unitary" - the property of the enterprise is integral and is not divided into shares, shares or other shares. Even its employees cannot own part of the property of the MUP.
  3. "Enterprise" is a separate entity of economic activity, which is a legal entity that acts in relations with contractors or authorities on its own behalf and has property that it manages.

Property


However, with regard to property, a special reservation must be made: MUP is not its owner. This means that although unitary enterprises and commercial organizations, everything they use is owned by the respective municipality.

Local authorities only assign some material assets to him - but they continue to belong to the municipality itself. That is why MUPs are divided into two types, depending on the right on the basis of what right they use this property:

  • on the right of economic management - in fact, this is the civil law status of most conventional CBMs;
  • on operational management - the so-called state-owned enterprise. This type of CBM is much less common, because the operational management is not very convenient for doing business.

Operational management implies that any actions related to property require permission from the owner - in this case, the local authority. Unlike a municipal enterprise of the usual type, state-owned enterprises are less focused on making a profit and are much more dependent on budget financing. An example of a state-owned enterprise can be electric transport enterprises (trolleybuses or trams) in many cities.

Disposal of property


MUP has no right to sell, lease or otherwise dispose of property without the consent of the local authority. It also cannot create subsidiaries.

However, they may invest part of their finances in the capital of commercial companies or partnerships, if this is permitted by the Articles of Association and local legislation. Income from such deposits is recorded in the financial statements of the enterprise.

In addition, the MUP, within certain limits, can dispose of the income received from its activities. In particular, they are used to pay the wages of managers and employees of the company.

On what basis does it work?

The activities of municipal unitary enterprises are regulated by a number of regulations, of which the most important are the following:

  1. Civil Code of the Russian Federation. In their art. Art. 113-114 (Article 115, concerning state-owned enterprises, has not been in force since September 2014), this act gives a general description of the MUP and describes the general “rules of the game” for them.
  2. Law No. 161-FZ. It already concretizes the activities of MUP and gives a clearer description of the rules of their work.
  3. Law No. 44 FZ. It concerns such type of activity of MUP as purchase of goods or order of services for municipal needs. However, it must be remembered that from January 2018 this law will become mandatory in a much larger number of cases. In fact, this law will apply to almost all types of procurement carried out by MUP.
  4. Law No. 223-FZ. Before the entry into force of certain norms of Law No. 44-FZ, this act applies to most purchases made by municipal unitary enterprises. In particular, until January 2018, MUEs should be guided by it when concluding subcontracts in their field of activity.

The list is not complete: special rules of law apply to certain areas of activity carried out by these organizations. In addition, it should be taken into account that the work of the MUP can also be regulated by acts adopted by local governments: the administration of cities, districts, etc.

How is it created

In order for a municipal enterprise to start operating, the following is required:

  1. The relevant local authority issues a resolution on the establishment of the MUP. It is issued in cases where it is required either to maintain property that cannot be privatized by law, or to provide the population with some goods or services at minimum prices. In particular, quite often CBMs are created to service the operation of water supply networks, for landscaping and cleaning streets, garbage collection, etc.
  2. The same body approves the Charter of the enterprise. This is the only founding document of the MUP. It reflects the purpose for which the enterprise is created, the property transferred to it, the management procedure and other issues related to the activities of the MUP. Important to know: The charter is prepared by the municipal government's property management department or other division.
  3. A director is appointed. His powers are determined by the Charter, but the specific appointment is made by the owner - the local government. The municipal body also concludes an employment contract with the director.
  4. The transferred property is assessed and its full inventory is made.
  5. The local administration applies to Rosreestr with an application for registration of MUP.
  6. From the moment the local branch of Rosreestr makes an entry in the Unified State Register of Legal Entities (registry of legal entities), MUP can begin work.

What kind of financial and economic activity plan does MUP have, see the following video:

Organizations are called differently: it all depends on the characteristics of their activities, the number of staff, the scale of work. There is a significant difference between enterprises and institutions, but it is not immediately noticeable. Understanding the differences will help you correctly use the name of organizations in your daily activities.

Definition

Company- a commercial organization with the status of a legal entity and pursuing commercial goals: production, trade in goods, provision of services and performance of work. The legal entity includes a wide range of assets, including movable and immovable property, exclusive rights, working capital, finished products and raw materials, and much more.

institution- a non-profit organization created to perform tasks related to socio-cultural, educational, educational and other activities that do not directly involve making money. The owner can be both a private and a legal entity, the state, financing the project in part or in full.

Comparison

Thus, the main difference between an enterprise and an institution is the purpose of the activity. The company is engaged exclusively in commercial activity, putting profit making at the forefront. Its effectiveness is evaluated by the level of profitability, that is, net profit. The institution pursues other goals, including education of citizens, charity and education. Its effectiveness can be assessed both by qualitative and quantitative indicators: the amount of funds raised, the number of patients cured, etc. It is worth noting that the property of the enterprise is accepted on the basis of the right of economic management, the institution - operational management.

Findings site

  1. Activity. An enterprise is an economic entity that engages in entrepreneurship. The institution carries out non-commercial activities.
  2. Purpose of existence. The enterprise is focused on making a profit, the institution is focused on training, treatment, enlightenment of citizens, as well as other important tasks not related to making money.
  3. Functions. The enterprise is engaged in production and trade activities or the provision of services on a reimbursable basis, the institution performs social, managerial and other functions free of charge.
  4. Real rights to property. The head accepts the enterprise on the right of economic management, the institution - operational management.

State are all institutions that are federally or regionally owned and financed from the federal and regional budgets.

Municipal those institutions are called, the owner of which is the municipality and which are financed from local budgets.

Each state or municipal institution must have a charter approved by the founder and duly registered, a budget estimate or a plan for financial and economic activities, an independent balance sheet, as well as property in operational management.

State and municipal institutions are divided into three types:

State;

Budget;

Autonomous.

According to Art. 6 BC RF, state institutions- these are state (municipal) institutions that provide state (municipal) services, perform work and (or) perform state (municipal) functions in order to ensure the implementation of the powers of state authorities (state bodies) or local governments provided for by the legislation of the Russian Federation, financial security whose activities are carried out at the expense of the corresponding budget on the basis of the budget estimate.

Law No. 83-FZ establishes that the status of state institutions should have:

Directorates of associations, directorates of formations and military units of the Armed Forces, military commissariats, command and control bodies of internal troops, command and control bodies of civil defense troops, formations and military units of internal troops, as well as other troops and military formations;

Institutions executing punishment, pre-trial detention centers of the penitentiary system, institutions specially created to ensure the activities of the penitentiary system, performing special functions and management functions;

Specialized institutions for minors in need of social rehabilitation;

Institutions of the Ministry of Internal Affairs, the Main Directorate of Special Programs of the President of the Russian Federation, the FMS (Federal Migration Service), the FCS, the FSB, the SVR (Foreign Intelligence Service), the FSO (Federal Security Service), special, military, territorial, facility units of the Federal Fire Service of the Ministry of Emergencies, emergency rescue formations of federal executive bodies;

Psychiatric hospitals (hospitals) of a specialized type with intensive supervision, leper colonies and anti-plague institutions.

State institutions, being non-profit organizations, have a number of features inherent in them:

1) the purpose of creation - the implementation of managerial, socio-cultural, scientific and other functions of a non-commercial nature;

2) the founder of such an institution - state administration bodies and local self-government bodies;

3) securing property - on the right of operational management;

4) sources of financing - means of the relevant budgets and state extra-budgetary funds;

5) the availability of a budget estimate, the volume of which is established by the founder, including on the basis of a state task;

6) a high degree of state regulation of their financial activities and a low level of independence in the execution of budget estimates;

7) operations with budgetary funds are carried out through personal accounts opened by him in the treasury bodies;

8) lack of rights to provide and receive credits (loans), purchase of securities;

9) transfer to the appropriate budget of the budgetary system of the Russian Federation of extra-budgetary revenues from income-generating activities, with the exception of institutions of the penitentiary system, where such revenues are fully directed to financial support for their functions in excess of budgetary appropriations;

10) fixing in the charter a position on subsidiary liability for the obligations of a public institution of a public legal entity represented by an executive body exercising the functions and powers of the founder;

11) a special procedure for conducting accounting in accordance with the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n "On approval of the Chart of Accounts for budget accounting and Instructions for its application".

On a functional basis, all state and municipal institutions are divided into:

For government and local governments. For example, these are the Administration of the President of the Russian Federation, the Ministry of Finance of Russia, federal agencies, the administration of the municipal formation "Volkhov district of the Leningrad region", etc.;

Judicial bodies, including, for example, the Constitutional Court of the Russian Federation, the Supreme Arbitration Court of the Russian Federation, courts of general jurisdiction, etc.;

Military, educational, medical and other institutions.

On the example of the education sector, let's consider another principle of grouping institutions. Depending on the program being implemented, educational institutions are grouped into certain types of institutions that operate in accordance with the standard provisions approved by the Government of the Russian Federation:

preschool;

General education, which includes three levels: primary general, basic general, secondary (complete) general education;

Primary, secondary, higher and postgraduate professional education;

Additional adult education;

Additional education of children;

Special (correctional) for students, pupils with developmental disabilities;

For orphans and children left without parental care (legal representatives);

Other institutions carrying out the educational process.

In turn, separate types of institutions can function as part of a typical group of institutions. For example, general education institutions include schools, gymnasiums, lyceums, boarding schools, evening schools.

Unlike education, for other branches of the public sector, model provisions are not approved, and their activities are regulated by charters. For example, the charters of all state museums are directly approved by the Government of the Russian Federation.

The organizational structure of the state system of medical institutions is regulated by the Ministry of Health and Social Development of Russia by approving the relevant nomenclature of institutions and the rules for their licensing. In accordance with the nomenclature, all institutions are grouped into three large blocks:

Therapeutic and prophylactic;

State Sanitary and Epidemiological Service;

Pharmacy.

In turn, each of the listed groups includes institutions of certain types and types, which indicates a widely branched structure of medical institutions, the name of which reflects the specifics of the functions they perform. For example, institutions for the protection of motherhood and childhood include children's homes and maternity hospitals; dispensaries are institutions that specialize in certain types of diseases or activities (dermal and venereal, narcological, etc.).

The second type of state and municipal institutions include budget institutions. These include non-profit organizations created by the Russian Federation, a constituent entity of the Russian Federation or a municipality to perform work, provide services in order to ensure the implementation of the powers of the relevant state authorities (state bodies) or local governments in the fields of science, education, healthcare, culture provided for by the legislation of the Russian Federation , social protection, employment of the population, physical culture and sports, as well as in other areas.

In many respects, the features, rights and obligations of budgetary institutions until July 1, 2012 will be similar to the features, rights and obligations of state-owned institutions. In particular, accounting in budgetary institutions will be carried out in the same manner as for state-owned institutions.

The next organizational and legal type is autonomous institutions. The Law on Autonomous Institutions provides the following definition: an autonomous institution (AI) is a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipality (which act as its founder) to perform work, provide services in order to exercise the powers of state authorities provided for by the legislation of the Russian Federation , the powers of local governments in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas.

In addition to the Law on Autonomous Institutions, the legal and financial nature of their functioning is set out in the following legislative acts:

Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education", which states that when creating an autonomous educational institution by changing the type of an existing state or municipal educational institution, the educational institution has the right to carry out the types of activities specified in its charter on the basis of a license and certificate on state accreditation issued to such an educational institution, before the expiration of these licenses and certificates;

RF BC, which established that the budgets of the RF budget system may provide for subsidies to autonomous institutions, including subsidies for reimbursement of standard costs for their provision of state (municipal) services in accordance with the state (municipal) task (clause 1, article 78.1 of the RF BC) ;

Tax Code of the Russian Federation: when determining the tax base for calculating income tax, subsidies to autonomous institutions are not included in the revenue part (Subclause 14, Clause 1, Article 251 of the Tax Code of the Russian Federation).

All types of state and municipal institutions have both common and characteristic features. Among the general features, it should be noted: the presence of the owner of the property in the person of a public authority or a local government; fixing property on the right of operational management; fixing the land plot on the right of permanent (perpetual) use; fulfillment of the state (municipal) task; publication of reports in the media; licensing of certain types of activities, regardless of whether their services are paid to citizens and legal entities at the expense of the budget or are provided on a fee basis.

License- a special permit to carry out a specific type of activity subject to the obligatory observance of licensing requirements and conditions, issued by the licensing state body to a legal entity or individual entrepreneur.

In accordance with the Federal Law of May 4, 2011 No. 99-FZ "On Licensing Certain Types of Activities", the following are subject to licensing: educational activities, activities of non-state pension funds for pension provision and pension insurance; medical and pharmaceutical activities, etc.

In addition to the license, potential recipients of budgetary funds must also have other documents. For example, educational institutions acquire the right to issue state documents only after passing state accreditation, which is carried out by the accreditation body once every six years in institutions of primary, secondary, higher and additional professional education and in scientific organizations; once every twelve years - in other educational institutions.

The founder retains full control over the activities of the head of the institution, despite the fact that, unlike the head of a state-owned institution, the head of a budgetary or autonomous institution has much more freedom and independence in making managerial decisions. This applies to spending funds, personnel management, policies for the provision of paid services.

In table. 1.1.1 shows the main differences between the management systems of material and financial resources at the level of state, budgetary and autonomous institutions.

Table 1.1. The main differences between state, budgetary and autonomous institutions

What are state and municipal unitary enterprises? In Russian legislation, in particular, in the Civil Code, there is a definition of this term. In accordance with it, state and municipal unitary enterprises are organizations created to solve the main tasks of the state and make a profit, but at the same time are not the owners of the property assigned to them. Only the founder has the right to dispose of it directly. They are called unitary because property cannot be divided into shares, shares, deposits and other parts. The name of this subject must necessarily contain an indication of the owner.

State and municipal unitary enterprises are divided into 2 types. The first is organizations based on the right of economic management. It should be noted that this includes such unitary enterprises as municipal ones. They are created after the adoption of an appropriate decision by the authorized state body or municipality. The second type is organizations based on the right of operational management. They can be founded only by decision of the government of the country. State and municipal unitary enterprises in this case have a rather specific position in the legal aspect. So, they are created for the purpose of providing certain services, performing work or producing any product, which is typical for commercial organizations. At the same time, all activities of the enterprise can be based on financing from the budget.

First of all, this type of economic entities has a special legal capacity. That is, they are created for the purpose of performing certain work, providing services or producing some kind of product, which is a characteristic feature of commercial organizations. Nevertheless, state and municipal unitary enterprises are by no means limited in their rights to make certain transactions. So, for example, they can lease vacant premises (unless otherwise provided by the charter and other regulations). Another feature is that such business entities are individual enterprises. The third specific feature of this type of enterprise is associated with the Civil Code. Particular attention is paid to terminology. In relation to such organizations, the definition of "enterprise" acts as a subject of civil rights, in other cases it is only an object of legal relations. Among other things, they can apply for targeted funding (this includes subsidies, subsidies, and subventions). It is used to run a variety of programs. Preference is given to those who have a social orientation.

From this follows the fourth feature. The charter of economic entities of a unitary type must include information about the direct owner of the property, the sources of formation of the authorized capital and the procedure for its formation. It should be noted that the enterprise is not liable for the obligations of the owner, but he is responsible for the activities of the organization.

Here there is a sole manager, and not a collegial body, as is the case in other cases. Typically, this is the director. A person for this position is appointed by the owner or a special body with appropriate powers.

The term "state corporation" means a non-profit institution whose assets belong to the Russian Federation, created in order to carry out socially significant functions, such as, for example, the fair distribution of financial resources. In practice, this function can be expressed in the fact that public corporations provide jobs with good wages, thereby stimulating the growth of the purchasing power of the population, or, for example, in the fact that the relevant type of institution is a major customer for private businesses, contributing, in turn , entrepreneurship development. State corporations stimulate the growth and modernization of the economy as a whole, and contribute to building active international relations of the Russian Federation.

State corporations, state companies and state enterprises: correlation of concepts

State corporations and state companies are 2 types of non-profit structures. They are somewhat different, although very similar. First of all, it should be noted that their activities are regulated by the same source of law - the Law "On Non-Commercial Organizations".

According to its provisions, a state-owned company is an NPO that does not have membership, created by the Russian Federation on the basis of property investments in order to provide public services and perform other functions when using state property in the form of trust management. In turn, a state corporation is also a non-membership NPO, created by the Russian Federation on the basis of a property contribution, but already to achieve social goals and to implement, as we noted above, socially significant functions. Both types of state structures are created on the basis of the issuance of federal laws.

In turn, state corporations and state-owned enterprises are characterized by even more pronounced differences. The former have the status of subjects established by the system of power of the Russian Federation. In turn, a state enterprise is not something that is necessarily established by the state, but one in which it owns the largest share of shares. Co-owners of a state-owned enterprise may well be private individuals.

In turn, the differences between state corporations and enterprises can hardly be traced at the level of organizational and legal forms. The fact is that state corporations, in principle, can be the same economic companies - open or closed, as state enterprises.

Some lawyers, however, classify such organizations as the Federal State Unitary Enterprise as state corporations. In the general case, state-owned enterprises can only be economic companies - such a form as a unitary enterprise, as a rule, is not characteristic of them.

However, there are experts who prefer to distinguish between the concept of "state corporation" and FSUE. This is due to the fact that the former are almost completely beyond the control and accountability of state bodies - an exception may be the need to periodically provide some data on ongoing activities to the Government of the Russian Federation. In turn, state structures can have much more powers in terms of managing federal state unitary enterprises.

But, in general, the point of view is widespread, according to which a state corporation can be represented in any organizational and legal form. Examples of state-owned enterprises are Rosneft, Russian Railways, Rostelecom. Examples, in turn, of unitary enterprises are the Russian Post, Mosgortrans, and the TASS agency.

One way or another, it makes sense to distinguish between state-owned enterprises, state-owned corporations and state-owned companies based on their actual mechanism of establishment. Which is predetermined primarily by the specifics of the legal regulation of the activities of the relevant organizations.

Features of legal regulation of the activities of state corporations

Consider, therefore, the legal aspect of the activities of state corporations. First of all, it is worth noting that state corporations are under the jurisdiction, first of all, of civil law. That is, in transactions and other legal relations they act as a legal entity equal to partners. However, the legal status of the respective organizations has a number of peculiarities.

First of all, it should be noted that state corporations in Russia are established on the basis of a published federal law. The aspect of the activities of the respective firms is that they are not obliged to answer for the arising obligations of the Russian Federation. Conversely, the state is not responsible for the work of state corporations. An exception may be scenarios in which certain types of mutual responsibility of the Russian Federation and its companies are prescribed in the law.

Privileges of state corporations

Another noteworthy aspect of the activities of state corporations is that they are not subject to the provisions of the law governing bankruptcy. In addition, certain privileges of the corresponding type of organization have in terms of reporting:

  • they should not disclose information about work in the same way as business companies are required to do;
  • they generally do not have instructions to send a report to state structures, with the exception of certain government instances;
  • state corporations have the right to hold tenders within the framework of the public procurement mechanism based on independently established rules, which may not necessarily coincide with the norms approved in the legislation on public procurement.

You can also pay attention to how the bodies that manage state corporations are formed. Public corporations are headed by executives in accordance with the rules, which, as in the case of the establishment of organizations of the corresponding type, are determined by a separate law. Thus, according to the provisions of a number of legal acts, in many cases the head of a state corporation can be appointed directly by the president of the Russian Federation.

When did state corporations appear in Russia?

State corporations as subjects of civil law in the Russian Federation began to appear after the amendments were made on July 8, 1999 to the Law regulating the activities of non-profit organizations. There was thus a basis for legalizing the activities of the corresponding type of institutions.

It is believed that the first state corporation in Russia was the ARKO agency, which is engaged in the restructuring of banking organizations - it was registered in 1999. However, after this agency was established, state corporations were not the most popular organizational and legal form of business with the participation of the state for quite a long time. It wasn't until 2007 that their popularity began to grow steadily.

The largest state corporations in Russia

What state corporations exist in Russia today? The list of such is relatively small, but it certainly cannot be considered closed. Depending on the tasks set by the state, new organizations of the appropriate type can be created, existing ones can be abolished.

Among the largest state corporations of the Russian Federation today:

  • "Vnesheconombank";
  • Russian Technologies;
  • "Rosnano";
  • Rosatom.

It can be noted that the state corporation Olympstroy was responsible for the construction of the Olympic facilities in Sochi. The Housing and Communal Services Fund is considered a significant corporation in terms of the scale of its activities.

Prospects for state corporations in Russia

How promising is the further development of such forms of enterprises as state corporations? There are different points of view on this.

Thus, in the past few years, there have been reports in the media that the corresponding organizational and legal form of the activity of enterprises is planned to be abolished. In particular, one of the concepts for improving the legislation governing the activities of legal entities included theses on the need to consider the transformation of state corporations into other types of organizational and legal forms of enterprises. At the same time, those privileges that state corporations have in accordance with current legislation were supposed to be canceled.

But so far, state corporations are functioning successfully. True, their activities are under close monitoring by the government, which seeks to improve the efficiency of the activities of the relevant organizations. In particular, the current systems of remuneration of employees of state-owned enterprises are being actively adjusted.

There are, for example, proposals to link the compensation of employees of relevant organizations to the actual results of work. There are initiatives in accordance with which the powers of employees of state corporations are supposed to be brought closer to those that characterize the activities of civil servants. Similarly, it was planned to impose additional restrictions on the specialists of state-owned companies, in particular those related to the possibility of conducting commercial activities.

Industry specifics of the development of state corporations

There are theses that the activities of state corporations should be regulated based on the specifics of a particular segment of their activities. Thus, financial public corporations may be in more compatible with legal acts that strictly regulate their activities. Innovative state corporations, in turn, may not be so acceptable to regulate tightly.

Similarly, the sectoral approach can be adapted to the activities of other structures, such as, for example, the fund responsible for the development of housing and communal services. Thus, state corporations, as forms of activity, remain relevant and have good, as many analysts believe, development prospects.

Specificity of foreign state corporations

Having studied the specifics of the activities of state corporations in the Russian Federation, we will consider how the corresponding types of enterprises work abroad. The establishment of such organizations is, of course, provided not only by the Russian political system. There are state corporations in many countries of the world. For example, in the USA.

Among the most famous American state corporations is Amtrak. This company is engaged in the provision of services in the field of passenger transportation on US railroads. It was established in 1971. It is noteworthy that Russian and American state corporations are somewhat similar in such an aspect as creation - state corporations in both countries are formed on the basis of adopted regulatory legal acts. Thus, Amtrak was established by act of the US Congress.

Another large American state corporation is OPIC, which invests in foreign projects. Like Amtrak, it was founded in 1971. Some experts view it as an agency accountable to the US government - in this aspect, we can trace the difference between Russian and American organizations of the corresponding type. Although they have some similarities in creation, US public corporations may be more accountable to the government. In turn, according to the law, state corporations of the Russian Federation, as we know, are less dependent on the state administration system.

By the way, it can be noted that the classification of organizations of the corresponding type in the United States is carried out according to a more complex scheme than in the Russian Federation. For example, in America there are state corporations sponsored by the government; in Russia, their direct analogue at the level of federal legislation is not defined.

So, we have considered the essence of the concept of "state corporations". Examples and characteristics of relevant institutions were also studied by us. What conclusions can we draw?

First of all, it should be understood that a state corporation and a state enterprise are not the same thing. The notion of a state-owned company is sufficiently close in meaning to the first term. In particular, both types of organizations are regulated by the provisions of the same law. However, it should be noted that the terms we studied, such as "state corporation", "state enterprise", and "state company", are often considered as synonyms. From a legal point of view, this is not entirely correct, but in general it is permissible due to the fact that the corresponding concepts are really very close.

State corporations in Russia, the list of which is adjusted quite regularly, according to the priorities and dynamics of the legislative activity of the authorities, are, despite the theses about the possibility of abolishing the corresponding type of legal entities, a sufficiently promising form of enterprise operation.

However, the successful development of state corporations in the Russian Federation largely depends on the quality of regulatory legislation, especially in terms of determining the criteria for the effectiveness of the work of these organizations. A popular approach is that the assessment of the work of state corporations should be carried out according to the sectoral principle, based on a specific segment of the institution's activities. There are also widespread theses about the need to bring the schemes of regulation of the activities of state corporations closer to those that characterize the work of the authorities themselves.

State corporations are successfully developing not only in Russia, but also abroad. In particular, a large number of institutions of this type operate in the United States. At the same time, their status may have both signs of similarity with what characterizes Russian state corporations, as well as significant differences regarding the model of work of state enterprises of the Russian Federation.

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    • The property is indivisible, cannot be distributed among deposits, shares, shares, including between employees of the enterprise. Created to carry out certain types of activities. They have special powers. The property belongs to the right of economic management (MUP - created by decision of the authorized municipal body) or operational management (state-owned enterprises - created by decision of the Government of the Russian Federation). The owner appoints the director of the MUP. A unitary enterprise has the right to independently dispose of movable property. Real estate can be disposed of only with the consent of the owner. The decision to sell unused property is made by the owner of the property. It is impossible to cover the budget deficit at the expense of the property of the UE. A unitary enterprise is liable for its obligations with all its property.

    Objective reasons for the existence and problems of functioning of municipal enterprises.

    Causes: unitary enterprises are created only in those areas where other forms of business organization are ineffective.

    use of property, the privatization of which is prohibited, including property necessary to ensure the security of the Russian Federation;

    carrying out activities in order to solve social problems (including the sale of certain goods and services at minimum prices), as well as organizing and conducting procurement and commodity interventions to ensure the food security of the state;

    carrying out activities provided for by federal laws exclusively for state unitary enterprises;



    implementation of scientific and scientific-technical activities in sectors related to ensuring the security of the Russian Federation;

    development and manufacture of certain types of products that are in the sphere of interests of the Russian Federation and ensure the security of the Russian Federation;

    production of certain types of products withdrawn from circulation or limited circulation.

    Since the UE is created by the government or local governments, the commercial interest in it may not have a dominant value. Such an enterprise is most often a spokesman for the public interest;

    UE is more stable than private enterprise structures. This circumstance is due to the fact that, firstly, unitary enterprises operate in special areas of commercial activity, where competition is less intense, and, secondly, due to constant control and support from the state, sudden bankruptcy, as a rule, does not threaten them. ;

    Hired personnel of the UE often feel more comfortable in terms of the predictability of the future activities of the enterprise (since their work is associated with less risk). Work in such an enterprise is preferable for people who receive a small but stable income.

    Problems: The municipal form of ownership is less economically efficient than the private one. Stability in wages inhibits incentives for creative initiative, commercial interest and risk, increasing labor productivity; The state form of ownership provokes bureaucracy in the management of a unitary enterprise, creates the ground for leveling and plundering the property of an enterprise; The staff of a unitary enterprise often seeks to use the property of the enterprise for personal gain.

    Features of the economic and legal status of municipal unitary enterprises

    The legal status of state and municipal unitary enterprises is determined by the Civil Code of the Russian Federation and the special Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises”. Features of the legal status of unitary enterprises often allow us to consider them separately from other organizational and legal forms of legal entities. In the legislative systematization of Russian civil law, this type of commercial organizations - non-owners - occupies the last place. In the legal literature, it is rightly noted that from the point of view of ordinary economic turnover, such a structure is imperfect, since the participants in the turnover should be owners who independently manage their property. In this case, persons who do not have all the powers to dispose of property in full are involved in the turnover, and the powers of the owner of this property, in turn, are limited by law.

    Unlike earlier legal acts that provide for the grounds for the creation of unitary enterprises, state or municipal unitary enterprises cannot be created to carry out certain subsidized types of activities or conduct unprofitable industries. Only state-owned enterprises can be created for such activities.

    Characterization of a municipal enterprise as a unitary enterprise, as a commercial enterprise. A municipal enterprise is an enterprise created on the basis of municipal (public) property.

    The unitarity principle of MP. A distinctive feature of state and municipal unitary enterprises (hereinafter referred to as a unitary enterprise) from other organizational and legal forms of commercial organizations is the principle of unitarity. The essence of this principle lies in the fact that the created unitary enterprise is not the owner of the property, the ownership of the property transferred to the enterprise and acquired by it in the course of its activities is retained by the sole founder. The property, authorized capital of such a legal entity are indivisible, they cannot be distributed, including among employees, by shares, shares, contributions, etc.

    Peculiarities of SE as commercial enterprises. MUPs are among the commercial organizations, the main purpose of which is to make a profit. However, this classification is least of all suitable for characterizing the activities of municipal enterprises that own property under the right of economic management.

    There are suggestions in the literature that unitary enterprises cannot be classified as commercial organizations, because they:

    do not pursue the goal of making profit as the main one;

    do not have ownership of the property;

    act in accordance with the goals of their activities, the tasks of the owner;

    their formation and liquidation depend on the will of the owner.

    As a rule, the main goal of the creation and functioning of municipal unitary enterprises is not to make a profit, but to satisfy social needs, achieve political goals, and resolve issues that require direct state regulation.

    (?) The need to create municipal enterprises as commercial enterprises

    (?) Features of municipal enterprises as public enterprises

    An enterprise is a property complex used for entrepreneurial activities. The structure of the enterprise includes all types of property for its activities, including land, buildings, structures, equipment, raw materials, products, as well as rights. The enterprise as a whole or part of it may be the object of sale, purchase, pledge, lease and other transactions.
    The municipal enterprise as an organizational and legal form is unitary and belongs to the municipality. The functions of the owner are performed by the local self-government body. The owner is free to direct the functioning of his enterprises in any way within the framework of the law.
    As a founder of an enterprise, a municipality has the right to:
    for the creation of an enterprise, its reorganization and liquidation;
    to determine the subject and goals of the enterprise;
    for the appointment of the head of the enterprise;
    to control the use for its intended purpose and the safety of the property belonging to the enterprise.
    The activities of enterprises related to social services go beyond classical entrepreneurship, competition for raising capital and are supplemented, in particular, by the need to serve the population without expecting maximum profit. The enterprise applies market mechanisms, experience in managing private enterprises, which contributes to an increase in the efficiency of the use of municipal sector resources. But profit here is primarily a means to achieve higher goals.
    Given this specificity, the legislation regulates the establishment of a municipal enterprise. In accordance with the Law
    nom "On State and Municipal Enterprises" No. 161-FZ of November 14, 2002, they are presented in Table. 3.2.
    Table 3.2. Cases leading to the establishment of a municipal enterprise Municipal enterprise Municipal state-owned enterprise 1. Use of property, the privatization of which is prohibited
    Carrying out activities in order to solve social problems (including the sale of goods and services at minimum prices) 1. The predominant or significant part of the products, works, services is intended for the needs of the municipality
    Production of goods, performance of work, provision of services sold at fixed prices in order to solve social problems
    Carrying out certain types of subsidized activities and conducting unprofitable industries Cases of establishing new municipal enterprises are very limited. There is not much property, the privatization of which is prohibited, and its legal status is regulated by federal acts. It is difficult for a municipal enterprise created to sell goods and services at minimal prices without subsidies. In fact, all cases affect the functioning of an enterprise on a non-profit basis, which automatically ties it to budget subsidies and contradicts the Civil Code of the Russian Federation, which qualifies municipal enterprises as commercial, and it is difficult to imagine commerce without profit. On the other hand, the Law "On Insolvency (Bankruptcy)" establishes the obligation of the founder - the municipality to take measures to prevent the bankruptcy of the municipal enterprise.
    Municipal enterprises operate in all sectors of the urban economy, providing services, creating jobs, receiving income for their own development and the municipal treasury. But many of them are subsidized from local and regional budgets, and it is not necessary to talk about the profitability of municipal enterprises as a whole. At the same time, state-owned enterprises are not much different from institutions; they can be conditionally considered commercial.
    Given the reality of the socio-economic situation, there should be more cases of creating municipal enterprises. They are needed for:
    filling a market niche, i.e. in the absence of enterprises of any profile on the market, weak activity of private capital, the presence of unsatisfied demand;
    liquidation of monopoly in the local market of any manufacturer and product;
    relieve tension in the labor market;
    quick implementation of a profitable project.
    These cases are all the more necessary for solving purely social problems of the municipality, since here the need for production is dictated by the interests not only of making a profit, but also of social utility, solvent demand, social justice, and environmental impact.
    When creating new municipal enterprises, it is impossible not to take into account the presence on the market of private enterprises and the consequences of their activities for the local population. A number of types of services are more profitable to leave for market entrepreneurship. And before deciding to create a municipal enterprise, local governments should explore the possibilities of the private sector. Even if a private monopoly appears on the market in vital areas (electricity, water supply, etc.), it is not necessary to force it to reorganize, the same goal can be achieved by regulating prices and supplies.
    According to the level of legal and economic independence, municipal enterprises and institutions are divided into three groups:
    not endowed with either legal or economic independence; they have their own governing bodies, but in essence they are subdivisions of the local administration, their incomes and expenses are integrated into the local budget, they function on the basis of instructions from local governments. The municipality functions as one enterprise, coordinating the activities of the departments;
    having economic independence, legal status; they are removed from the structure of the administration, but the most important decisions on their activities are made by the administration; the local budget reflects only the results of financial activities. Revenues, as a rule, do not cover costs, since prices are set by regional and local authorities (transport, communications, housing and communal services enterprises). The sources of their financing are the funds of consumers of services, the local budget. In large cities, industrial centers, in densely populated areas, these enterprises can independently earn money to improve public services;
    operating entirely on a commercial basis; these enterprises are withdrawn from the organizational structure of the administration, transferred to trust management by managers and sell products at market prices (enterprises of industry, agriculture, construction, trade, public catering). They may have the organizational and legal form of a joint-stock or other economic company established by local self-government, in which it owns a controlling stake.
    Such enterprises have a legal status, freedom of action, work for the mass consumer, including those outside the local market; it is a transitional form to a private enterprise.
    A municipal entity can always make an enterprise self-sufficient in combination with the provision of subsidies to consumers (targeted support). As commercialization increases, the share of paid services increases, the border is eliminated, on the one hand, between municipal enterprises and institutions, and on the other hand, between municipal and private enterprises.
    Despite the freedom of action in relation to its enterprise, the municipality is obliged to comply with legislation that guarantees certain rights to both the enterprise and its managers.
    Municipal enterprises function, as a rule, on the right of economic management. The right of economic management provides the authority to own, use, dispose of the owner's property, any movable property, including money, at one's discretion, including leasing, pledging, exchanging, selling, transferring to trust management. The right to own and use at one's own discretion extends to real estate (without the right to dispose). The disposal of real estate is possible with the consent of the owner. In reality, these powers are solely exercised by the head of the enterprise, whose relationship with the owner is regulated by labor legislation.
    In accordance with the Civil Code of the Russian Federation, the intervention of the owner outside the established terms of reference in the activities of enterprises to which property was transferred for economic management is considered unlawful. The owner can withdraw only property that is not used for its intended purpose and dispose of it at its discretion.
    A municipal enterprise is liable for its obligations with all its property, but is not liable for the obligations of the owner of its property. The municipality is not liable for the obligations of the enterprise, except for the consequences of bankruptcy caused by the intervention of local government. In this case, subsidiary liability arises for its obligations. The municipal formation bears the same responsibility in case of insufficiency of the property of its state-owned enterprise.
    With the consent of the owner, a municipal enterprise may be a member of commercial and non-commercial organizations, dispose of its shares, shares in business companies or partnerships.
    In accordance with the Civil Code of the Russian Federation, the governing body in municipal enterprises is the director, i.e. collective management bodies are excluded. The head of the enterprise manages financial flows, including independently making decisions on the use of profits.
    For a municipal enterprise, the following indicators of economic efficiency of activity (planned and reporting) are determined (Table 3.3).
    Table 3.3. Indicators of economic efficiency of the enterprise
    Indicator
    Unitary enterprises
    Open Joint Stock Companies
    + +
    + +
    Proceeds from the sale of goods, products, works, services (net of VAT, excises and similar obligatory payments) Net profit
    +
    +
    Profit payable to the local budget Dividends payable to the local budget Net assets
    The legislation does not establish a mandatory independent audit for unitary enterprises, the creation of any control bodies at the enterprise.
    The absence of the necessary control functions of the municipality leads to violations of financial discipline by enterprises: the cash flows of municipal enterprises are transferred to other firms to hide profits; deals are made to satisfy the personal interests of managers. Objective information about the activities of enterprises is hidden, which does not allow preventing illegal actions.
    In a number of cases, the powers of the owner make it impossible not only to require the head of the enterprise to achieve certain qualitative performance indicators, but also to determine these indicators. Labor legislation, effectively protecting the rights of managers, creates significant difficulties for applying to them measures of responsibility for the results of the enterprise.
    Management in municipal enterprises no longer meets modern requirements. In particular, along with the head, a collegial management body is needed, the powers of which would be similar to those of the supervisory board (board of directors) of a joint-stock company (taking into account the specifics of a unitary enterprise).
    According to Rosstat, in 2004 the Unified State Register registered 3.8 million organizations and enterprises, including 239,000 municipal and 157,000 state; construction enterprises - OUT of thousands, of which municipal - 972, state - 2700. During the years of reforms, their assets, inherited from the USSR, in many cases were sold, worn out physically and morally.
    The Government of the Russian Federation proposes a further reduction in the number of municipal enterprises using two ways of their liquidation:
    alienation of non-core assets in accordance with the law on privatization; the sale is obligatory at any price, i.e. if the auction does not take place, then the object is put up for repeated auctions without announcing the initial price;
    transformation into municipal institutions with the right to conduct economic activities to earn money in excess of the amount established by the estimate.
    All this will require changes in the law on state (municipal) enterprises or its repeal.
    The municipal sector is turning into a set of self-governing territorial units with the functions of regulating the activities of economic entities and financial resources for the implementation of the social policy of the state. The status of enterprises of different forms of ownership is more and more equalized. They are united by belonging to a certain territory, national or local market, and not to the ministry (department). For local self-government, all enterprises in the territory of the municipality are equivalent and differ only in the taxation regime: what taxes, to what budget, who pays.
    Municipal enterprises do not have any significant impact on the local treasury: the budgets are filled with tax revenues and subsidies.
    Under equal market conditions, no form of ownership has any advantages; the ownership of economic entities by any owner does not have any significant significance. The price and quality of services become exhaustive criteria for obtaining a social order.
    Theoretically, it is possible to provide service even without the presence of local government property or enterprises. Even now it is provided at the expense of funds attracted from other budgets, and not by income from production and financial activities. If the receipts from other budgets become sufficient to perform social functions, then the municipality may be limited to the role of a customer for the production of social goods and services by enterprises and institutions of any other form of ownership and management, i.e.
    intermediary between the population and suppliers of goods and services. This requires amendments and additions to legal acts, in particular on the procedure for paying from the budget for services provided by private enterprises, the creation of equal conditions for competition in the presence of budgetary support for municipal enterprises.
    But why sell municipal enterprises, artificially urge the unification of economic forms, if the process of rapprochement is proceeding objectively; Will it strengthen the economic base of the municipalities?
    Privatizers believe that any private enterprise achieves better value for money than a municipal enterprise, and private firms willing to invest in an unattractive area will suffice; municipalities will receive both a one-time income and annual tax payments.
    However, after several privatization campaigns, social services have not become cheaper and better. Privatization changes the form of ownership, replaces public with private and does not increase the number of market participants, does not increase competition. As for the efficiency of production, it does not depend on the form of ownership either theoretically or practically. The choice in favor of private firms to offer services to the population is possible only if they have a clear advantage in terms of price and quality and with guaranteed receipt of tax payments to local budgets, and not at the place of another legal address.
    The sale may reduce the inalienable minimum of property required for local self-government to exercise its powers, lead to the loss of the status of economic entities by municipalities, which is contrary to the fundamental acts on local self-government. The European Charter of Local Self-Government and the Constitution of the Russian Federation oblige municipalities to have their own sources of funds in order to ensure autonomy in order to perform the functions of socio-economic development. And in a market economy for local governments, this means the opportunity and the need to have commercial enterprises at their disposal, to combine mandatory powers with voluntary ones. After all, a private enterprise cannot guarantee the preservation of the service profile when the market conditions change. It always focuses on the highest possible prices for services, especially in a monopoly position.
    No less important is the following aspect of the consequences of the liquidation of municipal enterprises: they bear a social burden and restrain the growth of tariffs for housing and communal services and other services, receiving subsidies from the local budget if necessary.
    But a municipal enterprise with the right of economic management can always be transferred to full cost accounting with a disconnection from the balance of budget financing. If, however, the regulation of payments for services to the population is abolished, i.e. allow their provision at prices that include at least an average profit, then this will be available to any municipal enterprise, and it will not differ in any way from a private enterprise in terms of the strength of motivation. At the same time, subsidies are redirected directly to consumers of services.
    The local authorities also have an interest in profitable business, including those that go beyond its territory. Municipal enterprises can master any segment of the market. Municipal formations are involved in the construction of large public facilities, commercial ports, sports facilities, etc.
    Now business does not show much interest in the remaining municipal facilities. But the situation will change as competition for profitable investments in other sectors intensifies, real power on the ground is strengthened, capable of guaranteeing the long-term rules and investments, the transition of the municipal sector to market conditions, primarily housing and communal services, by reducing the spending powers of the local self-government and bringing utility bills up to market-competitive levels. Then, in the case of privatization of facilities in large cities, income from the provision of services will move past the state and municipal treasury into private hands, exacerbating the problem of protecting socially vulnerable segments of the population.
    In Russia, there are huge opportunities for business development focused on meeting local needs, without the liquidation of municipal enterprises. Local self-government bodies are very interested in this; by taking the initiative in this direction, they can receive additional income and be less dependent on the budgets of other levels.
    Entrepreneurs use public resources (land, forests, water sources, roads, electricity, etc.); payment for them is possible in various forms, not only in the form of tax payments, and will never be final, as the needs of society are constantly changing. If the business is successful, then the municipal treasury also wins.
    In the presence of local self-government, the municipal and private sectors need each other. The private sector is becoming
    an element, a subject of the municipal economy, an economic resource, and not a competitor, and must be supported by local government if it acts in the interests of the population.
    Each municipality prefers to rely on its own resources, services, so that there is someone to ask for the results of work. The state power may not take measures to strengthen the economic base of local self-government, but, apparently, it cannot deny it the right to solve this problem independently.
    The involvement of private firms in servicing the population is widespread in world practice and is considered an ordinary phenomenon. Private firms are attracted to the areas of urban economy traditionally controlled by local authorities on the basis of the transfer of municipal property for rent or trust management, and the privatization of enterprises. For example, in the US, in the 20 largest cities, the private sector accounts for 50% of the total volume of services to the population, 80% of cultural and sports institutions, and in healthcare, the level of privatization has reached 50%. Private firms serve correctional institutions, are engaged in security, current repairs and street lighting, and organize recreation and entertainment areas. The transformation of state highways into private toll highways has become commonplace. Municipal property is privatized, which is still suitable for operation, does not require large expenditures for repairs.
    One of the organizational forms for the implementation of social functions by local self-government is a municipal institution. These are non-profit organizations, they are not subject to the requirement of market profitability, they are financed from local and regional budgets, paid services to the population according to an estimate based on the estimated maintenance costs. Their products are collective goods (the health of citizens, the availability of education, public safety, etc.).
    Municipal institutions are created to achieve social, charitable cultural, educational, scientific and managerial goals, to protect the health of citizens, develop physical culture and sports, meet the spiritual and other non-material needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolve disputes and conflicts, provision of legal assistance, as well as for other purposes aimed at achieving public benefits.
    The creation of a municipal institution is carried out by decision of the local government in the manner prescribed by the representative body of the municipality. The constituent documents of a municipal institution are the decision of the authorized body of local self-government and the charter approved by it.
    Municipal institutions undergo state registration as legal entities. The basis for registration is the charter of the municipality and the decision to establish a legal entity.
    The basis for the state registration of local administration bodies as legal entities is the decision of the representative body of the municipality to establish the relevant body and the approval of the regulations on it by this representative body of the municipality.
    By creating municipal institutions, local self-government bodies assign property to them on the basis of the right of operational management and carry out their full or partial financing.
    The sources of formation of the property of a municipal institution in monetary and other forms are:
    regular and one-time receipts from the local budget;
    voluntary property contributions and donations;
    proceeds from the sale of goods, works, services;
    dividends (income, interest) received on shares, bonds, other securities and deposits;
    income received from the property of a municipal institution;
    other receipts not prohibited by law.
    Local governments can provide municipal institutions with economic support in various forms, including by providing:
    benefits for the payment of taxes, fees and payments to municipal institutions established for educational, cultural and scientific purposes, in order to protect the health of citizens, the development of physical culture and sports;
    other benefits, including full or partial exemption from fees for the use of municipal property;
    tax benefits for citizens and legal entities that provide financial support to municipal institutions.
    The market environment is gradually forcing institutions (schools, hospitals, etc.) to improve the way they work. On the one hand, the lack of budget funding forces them to increase
    the role of paid services, on the other hand, institutions have little interest in the rational use of funds, and are limited in their independence in managing them. Therefore, budget financing is increasingly being replaced by municipal order financing.