Functions of the organization in the modern world. The role of commercial organizations in modern society

If humanity associates the nineteenth century with the names of great personalities - Napoleon, Edison, Pushkin, then the twentieth century will most likely remain in our memory as the century of "superorganizations" that radically changed the material basis of human life. Indeed, in the 20th century, NASA and Glavkosmos paved the way for man into interplanetary space, IBM computerized first offices and then our apartments, Ford and General Motors turned the car from a luxury item into a mass means of transportation, KB im. Tupolev and Boeing made transatlantic flights as commonplace as a trip from Moscow to St. Petersburg.

Behind almost every great achievement of the twentieth century is not a single genius, but the power of an organization. We do not remember the name of the inventor of the color television or microwave oven, but we know very well the names of the companies producing them - Sony, Panasonic, Philips. The same can be said about cars, computers, mobile phones and a lot of other useful things that make life much easier for a modern person. This does not mean that the talent and experience of the individual have lost their importance in the life of society, they still underlie its development, but the material culture of this society has become so complex that further progress requires an enormous concentration of resources. Only within the framework of modern organizations, uniting and coordinating the efforts of hundreds and even thousands of talented and highly qualified people, it became possible to implement projects that the geniuses of the past could only dream of. The idea to build a tunnel under the English Channel originated many centuries ago, but was realized only in 1994 by a group of French and British construction companies, Tsiolkovsky made ingenious calculations of rocket flight back in 1894, and the first artificial satellite entered the Earth's orbit only in 1957, absorbing the talent, knowledge and work of tens of thousands of people.

Organizations surround modern man throughout his life, in organizations - kindergartens, schools, institutes, institutions, clubs, parties - most of us spend the lion's share of our time. Organizations (called enterprises) create products and services, consuming which, human society lives and develops;

Organizations (called state institutions) determine the order of life in society and control its observance; organizations (called public) are a means of expressing our views and interests. At the end of the 20th century, organization became a de facto universal form of social life. If the revolutions (spiritual and political) of the 19th century transformed man from a patriarchal into a social being, then the revolutions of the present century, and above all the technological revolution, have made him a man of organization.

ORGANIZATION is a group of people who work together to achieve certain goals. Organizations are Moscow University, Polet LLP, which owns two kiosks near the Kursk railway station in Moscow, the Evropeiskaya hotel in St. Petersburg, the Cabinet of Ministers Russian Federation, a party of beer lovers, JSC "KamAZ", a team of veterans in football. Despite the difference in the scales, spheres and activities of the above institutions, they have several common features:

Availability of activity goals;

The existence of stable relationships between members of the organization and the rules that determine the order of these relationships (organizational structure and culture);

Constant interaction with the environment (external) environment;

Use of resources to achieve organizational goals.

Both Moscow University and Polet LLP have goals that determine the nature and objectives of their activities: in the case of Moscow State University, these are training specialists and conducting scientific research, for "Flight" - maximization of return on invested capital. Both organizations use resources to achieve their goals: the university - the knowledge of professors and teachers, laboratories and classrooms, equipment; LLP - labor of sellers and forwarders, cash to purchase goods. Each of the organizations has an internal structure that determines the relationship between its members: Moscow State University - a complex system of faculties, departments and research units, staffing tables; "Flight" - the director and two forwarders reporting to him, four sellers and a loader. In addition to the formal structure, each organization has its own culture that determines the norms of behavior of its employees. Both a huge university and a microscopic LLP are not in a vacuum, they are constantly influenced by the state, competitors, consumers, etc.

Society consists of many organizations with which all aspects and manifestations of human life are connected - economics, science, culture, education, defense, even personal life.

An organization is a complex organism. It intertwines and coexists with the interests of the individual and groups, incentives and restrictions, rigid technology and innovation, unconditional discipline and free creativity, regulatory requirements and informal initiatives. Organizations have their own image, organizational culture, traditions and reputation. They develop confidently when they have a sound strategy and use resources efficiently. They are rebuilt when they cease to meet their chosen goals. They die when they are unable to perform their tasks. Without understanding the essence of organizations and the patterns of their development, one cannot manage them, nor effectively use their potential, nor develop modern technologies their activities.

The transition to effective forms of organization and management built on scientific principles has become the main condition for the success of economic reforms in Russia. The competition of products and services has become, in essence, the competition of organizations, forms, methods and management skills used.

Organization is a consciously coordinated social entity with defined boundaries that functions on a relatively permanent basis to achieve a common goal or goals . By "consciously coordinated" is meant control, under " social education» - that the organization consists of individuals and groups interacting with each other.

Organizations are a collection of people and groups united to achieve a goal, solve a problem based on certain rules and procedures, division of labor and responsibilities.

Organizations in which the joint labor of people is used to achieve common goals are socio-economic institutions with the following common features:

· Goals reflecting their purpose and the types of products and services that they produce to meet the needs of society;

· Personnel or employees who have the qualifications, knowledge and skills necessary to achieve the goals;

· division of labor carried out in accordance with the professional and qualification characteristics of each employee and ensuring the rational structuring of work and tasks;

· Communications , that is various types connections needed in the process of joint work;

· Formal rules of conduct, procedures and controls established in order for organizations to function as integral entities;

1. Theoretical part

INTRODUCTION ……………………………………………………………………….3

Chapter 1. ESSENCE, TYPES AND FUNCTIONS OF COMMERCIAL ORGANIZATIONS …………………………………………………………………5

1.1. The concept, essence and types of commercial organizations……………….5

1.2. Establishment and operation of commercial firms…………………………7

Chapter 2. MODERN FORMS OF ORGANIZING THE ACTIVITIES OF COMMERCIAL FIRMS …………………………………………………...15

2.1. Individual enterprises…………………………………………….15

2.2. Business partnerships and business companies……………16

2.3. Corporations……………………………………………………………….29

2.4. Production cooperative………………………………………….32

Chapter 3. STATE REGULATION OF ACTIVITIES OF COMMERCIAL ORGANIZATIONS ……………………………………….35

3.1. Monetary and fiscal policy of the state.…………….35 3.2. Investment, scientific, technical and depreciation policy of the state…………………………………………………………… …………37

CONCLUSION ………………………………………………………………...39

2. Settlement part

TASK № 1…………………………………………………………………...41

TASK № 2…………………………………………………………………...48

LITERATURE…………………………………………………………………...55

INTRODUCTION

The central link of the market economy, in which decisions are made and implemented on the use of a limited number of goods, taking into account the circumstances external environment, the choice of options for solving problems aimed at achieving the desired end results are business entities (organizations, enterprises, households).

The type and method of structural construction of an enterprise (firm, company, etc.), provided for by laws and other norms of economic law, depending on the form of ownership, the volume and range of products, the formation of its capital, the nature and content of activities, differing in the way they enter into various intercompany unions, according to the method of conducting competition, etc., are organizational and legal forms of management.

Organizational and legal forms are extremely diverse: this category includes both giant corporations like General Motors, and local specialty stores or family grocery stores with one or two employees and a small daily sales volume. Such diversity gives rise to the need to classify firms according to certain criteria, such as, for example, legal status.

When deciding on the choice of legal form, the entrepreneur determines the required level and scope of possible rights and obligations, which depends on the profile and content of future activities, the possible circle of partners, and the legislation existing in the country.

The legal form of an enterprise is a set of legal and economic norms that determine the nature, conditions and methods of formation of legal and economic relations between employees and the owner of the enterprise, between the enterprise and other economic entities and state authorities external to it. These legal norms govern the internal and foreign relations, the order of the device and the activities of enterprises.

The presence of organizational and legal forms of management, as world practice has shown, is the most important prerequisite for the effective functioning of a market economy in any state, including Russia. All enterprises in accordance with the Civil Code of the Russian Federation, depending on the main goal, are divided into non-profit and commercial. Non-profit enterprises differ from commercial enterprises in that the profit from the former is not the main goal, and they do not distribute it among the participants.

The purpose of this work is to consider the organizational and legal forms of enterprises and their features.

In accordance with the goal of the course work, the following tasks are considered:

Establishing the essence, types and functions of commercial organizations;

Definition and identification of the basic principles of organizational and legal forms of functioning of commercial enterprises;

Evaluation of the effectiveness of organizational and legal forms of commercial enterprises;

Identification of measures taken by the state to regulate the activities of commercial organizations. The tasks set were fulfilled by analyzing the economic literature.

This course work consists of an introduction, three parts, a conclusion and a list of references.

CHAPTER 1. ESSENCE, TYPES AND FUNCTIONS OF COMMERCIAL ORGANIZATIONS

1.1. Concept, essence and types of commercial organizations

A commercial organization, as Article 50 of the Civil Code of the Russian Federation indicates, is a legal entity and has the only essential hallmark: the main goal of its activity is to make a profit. The concept of "commercial organization" is equivalent to the concept of "entrepreneurial organization", just as the term "entrepreneurial activity" is identical to the term "commercial activity". IN broad sense words any entrepreneur is a businessman. It is this understanding of commercial activity and the merchant that is laid down in the commercial codes of a number of states.

Citizens who are individual entrepreneurs, legal entities - commercial and non-commercial organizations (the latter to a limited extent) have the right to engage in entrepreneurial activity. The division into commercial and non-profit organizations makes it possible to ensure a clear direction of public, charitable and other similar activities through the special legal capacity of non-profit organizations. On the other hand, the general legal capacity of commercial organizations corresponds to the main goal of their existence - making profit by any non-illegal methods.

The Civil Code of the Russian Federation established a closed list of organizational and legal forms of commercial organizations - business partnerships and companies, production cooperatives, state and municipal unitary enterprises (clause 2, article 50 of the Civil Code of the Russian Federation). This sequence is not random. It cannot be called random. The legislator proceeded from the economic significance of each of these forms in the system of a free market economy. Those forms of commercial organizations that create the possibility of unrestricted manifestation of entrepreneurial initiative should be decisive.

Commercial organizations, in fact, are the backbone of the Russian economy. Therefore, in order to guarantee the rights of the organizations themselves, to ensure the interests of each counterparty in legal relations with commercial organizations, it is especially important to clearly define the participants in civil transactions. Not being able to regulate in detail the whole range of relations with the participation of commercial organizations of various organizational and legal forms, the Civil Code provided for the publication of a number of special laws, reserving the main general provisions about legal entities and certain types commercial organizations.

With regard to all legal entities, the Civil Code established that their legal personality arises from the moment of state registration carried out by the justice authorities. What kind of bodies, justices and in what order should register legal entities, the Civil Code did not determine, indicating that a special law on the registration of legal entities should be adopted in this regard (Article 51 of the Civil Code of the Russian Federation). It is obvious that throughout the Russian Federation it is necessary one system registration authorities, a unified list and procedure for processing documents submitted for registration, which differ in organizational and legal forms of commercial organizations. The unified state register of commercial organizations should ensure the protection of the interests of both legal entities included in the register and their counterparties. But the Law on State Registration of Legal Entities, adopted State Duma and approved by the Federation Council in December 1995, was not signed by the President and did not enter into force. In this regard, sections 34 and 35 of the Law on Enterprises and Entrepreneurial Activities apply, according to which registration is preserved, carried out mainly by local authorities and administrations on the basis of local regulations.

An essential condition for the individualization of a commercial organization, the law considers the assignment of a company name, fixed during state registration. Paragraph 4 of Article 54 of the Civil Code of the Russian Federation obliges a commercial organization to have a company name, and paragraph 1 of Article 51 of the Civil Code of the Russian Federation refers it to state registration data. The right to a trade name is an absolute, inalienable right of a legal entity. However, under a commercial concession agreement, it can be provided by the copyright holder for use by the user (Article 1027 of the Civil Code of the Russian Federation).

The Civil Code provides for the possibility of creating commercial organizations in the form of individual enterprises, business partnerships and companies, as well as production cooperatives. Legal regulation of the creation and activities of commercial organizations in accordance with the norms of the Civil Code should be carried out in accordance with the basic laws that should be adopted for joint-stock companies, limited liability companies, production cooperatives, state and municipal unitary enterprises. Unfortunately, on this moment only the Law on joint-stock companies, the Law on agricultural cooperation and the Law on production cooperatives have been adopted.

1.2.Creation and operation of commercial firms

An analysis of the current regulatory legal acts allows us to conclude that in Russian legislation there is no legal definition of the concept of “creation of a commercial organization”. Meanwhile, the lack of gaps in the legal regulation of the procedure for creating commercial organizations largely depends on a correct understanding of the essence of the phenomenon under consideration, its concept and features.

Let us analyze the use of the term "creation of a legal entity" in scientific publications. According to I.V. Ershova: "The creation of commercial organizations is understood as the performance of legally significant actions and the adoption of relevant acts aimed at giving a person the legal status of a subject of entrepreneurial law" .

According to S.V. Borisova: “The process of creating business entities is the implementation by future entrepreneurs exercising their constitutional right of a number of legally significant actions characterized by a single organizational outline and carried out in accordance with the rules established by the current legislation. It performs the function of a legal mechanism for “transferring” citizens into participants in business relations, which includes a number of elements: the legal personality of business entities, their legal status, means of state legitimation, etc.”

According to V.A. Gorlova: "The creation of a legal entity is a set of interrelated and consistently carried out legal actions by the founders, enshrined in the law and reflected in the memorandum of association."

A number of researchers define the creation of a legal entity through the stages of its creation.

Let's formulate signs of creation of the commercial organization.

1. Creating a commercial organization is always an activity. The creation of a legal entity is based on lawful actions - agreements of the founders, acts of the registering authority.

3. Orientation to the end result giving the person the status of a business entity.

The subjects of legal relations for the creation of a commercial organization are:

Founders: citizens, legal entities, state and municipal bodies;

The state represented by the registration authorities.

Thus, the creation of a commercial organization is the activity of citizens and (or) legal entities, state and municipal bodies for the establishment and state registration of a commercial organization, aimed at giving a person the status of a business entity.

The institution of creating commercial organizations is built and operates on the basis of certain principles that express its essence and social purpose.

The principle of legality. With regard to the creation of commercial organizations, the principle of legality means that: firstly, the constituent documents of a commercial organization must comply with the requirements of the law, and secondly, the founders must comply with the procedure established by law for establishing a commercial organization.

Regarding the principle of legality, it should be noted that the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” dated 08.08.2001 No. 129-FZ exempts the registering authority from the need to check the facts of compliance of constituent documents with the requirements of the law and compliance by the founders with the established registration procedure (Article 12) . In accordance with this position of the legislator, Art. 51 of the Civil Code of the Russian Federation, as amended on March 21, 2002, no longer indicates, as before, that a violation of the procedure established by law for the formation of a legal entity or a discrepancy between its constituent documents and the law entails a denial of state registration. The principle of legality, which was the basis of this provision of the Civil Code of the Russian Federation, assumed an examination of constituent documents and verification of the procedure for creating a commercial organization by the registering authority. Legitimacy meant control by the registration authority when creating a commercial organization. Thus, a commercial organization (was considered legally established, and its founding documents were considered in accordance with the law, only if it was confirmed by the registration authority, which performed the function of the guarantor of legality 6. Now this function has been removed from the registration authority. The Law on State Registration of Legal Entities does not exclude the principle legality, but only imposes the obligation to comply with its founders, and not on the registering authority.

The principle of certainty means that the founders of a commercial organization must ensure the accuracy of the information contained in the constituent and other documents submitted for state registration of a commercial organization.

The principle of initiative means that the creation of a commercial organization is carried out on the initiative of the founders acting within the framework of private relations. The founders are free to choose the organizational and legal form of the commercial organization being created, to choose the name of the commercial organization, the time and place of the establishment of the commercial organization, and other issues of foundation.

An act of private will - the will of the founders - is a necessary condition for the creation of a commercial organization.

The principle of subsequent control over compliance with the principles of legality and reliability. The registering authority exercises subsequent control over the observance of the principles of legality and reliability in the process of creating commercial organizations. Subsequent control is manifested in the fact that the registering body has the right to apply to the court with a request to liquidate a legal entity in the event of gross violations of the law or other legal acts committed during the creation of such a legal entity, if these violations are of an irremediable nature, as well as in the case of repeated or gross violations of laws or other regulatory legal acts on the state registration of legal entities (clause 2, article 61 of the Civil Code of the Russian Federation, clause 2, article 25 of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs"),

The principle of uniformity. In accordance with the principle of uniformity, the process of creating commercial organizations is regulated by the norms of federal legislation and regulations of federal ministries and departments. A unified procedure for the establishment and state registration of commercial organizations has been established throughout the Russian Federation. At the moment, a registration document of a single sample has been established, information about the created commercial organizations is entered in the Unified State Register of Legal Entities, the registering body is the Federal Tax Service.

The principle of phasing. This principle means that the creation of a commercial organization is the consistent observance of a number of procedures, including the registration of a legal entity, but not limited to this. The process of creating a commercial organization has a number of successively interconnected stages.

“The category “subject of law” implies the presence of one or more moments or successive actions (events) that allow this subject to be born, to appear in some kind of “legal” form; at the same time, it must be “recognizable” by other subjects. In other words, in order to assert that a given person is a subject of law, it must go through a certain procedure or a series of procedures for its creation in the manner prescribed by law or accepted in business customs.

The creation of a commercial organization is based on lawful actions - agreements of founders, acts of governing bodies (registration). As a rule, a whole legal structure is required to create a legal entity.

The necessary legal facts arise at the will of persons (founders, management bodies, etc.) in a sequence determined by the legislator. It is not possible to arbitrarily change the sequence of stages of creating a legal entity.

Analysis of paragraph 2 of Art. 51 of the Civil Code of the Russian Federation allows us to conclude that the legislator adheres to the point of view of the "one-time" creation of a legal entity: its inclusion in the state register. So, according to paragraph 2 of Art. 51 of the Civil Code of the Russian Federation: "A legal entity is considered established from the date of making the relevant entry in the Unified State Register of Legal Entities." According to paragraph 3 of Art. 49 of the Civil Code of the Russian Federation: "The legal capacity of a legal entity arises at the time of its creation (paragraph 2 of Article 51)". Thus, in these rules of law, the legislator speaks of a “moment”, and not about the process of creating a legal entity, and this moment is the making of an appropriate entry in the Unified State Register of Legal Entities.

At the same time, the analysis of Art. 52-54 of the Civil Code of the Russian Federation, as well as Chapter 2 of the Federal Law of December 26, 1995 No. 208-FZ "On Joint Stock Companies", Chapter 2 of the Federal Law of February 8, 1998 No. 14-FZ "On Limited Liability Companies", Chapter 2 of the Federal Law of November 14, 2002 No. 161-FZ "On State and Municipal Unitary Enterprises" allows us to conclude that the legislator still identifies separate stages in the creation of a legal entity.

Yes, Art. 9 of the Federal Law "On Joint Stock Companies" is called "Establishment of a company", and the rules governing the state registration of a joint stock company are concentrated in a separate article. 13 of the said Federal Law, which is called "State Registration of the Company". A similar approach of the legislator is observed in the Federal Law "On Limited Liability Companies" and the Federal Law "On State and Municipal Unitary Enterprises".

Thus, the creation of a commercial organization is a process consisting of several stages.

In our opinion, it is legitimate to single out the following stages of creating a commercial organization: 1) establishment of a commercial organization; 2) state registration of a commercial organization.

As for the decision to establish a commercial organization, economic measures for its creation, staffing of the founders, development and approval of the charter of a commercial organization, conclusion of a memorandum of association, their selection as independent stages in the creation of a commercial organization is unjustified. These processes are separate stages of the stage of establishing a commercial organization.

In addition, the analysis of available legal sources allows us to conclude that state registration is the final stage in the creation of a commercial organization, therefore, statements about the existence of a “post-registration stage” in one form or another are based on a misunderstanding of the essence of the phenomenon under consideration.

It should be noted that a common name for the stages of establishment and state registration of a commercial organization has not yet been given in regulatory legal acts. Therefore, it is advisable to make a proposal to improve the legislation by combining these stages under the concept of "creation of a legal entity" and make appropriate changes to the Civil Code of the Russian Federation. The introduction of this concept into the legislation will make it possible to root in the minds of business entities the idea that commercial organizations are not just registered, they are created.

Thus, summing up what was stated above in this work, it should be noted that, according to the current legislation, in the Russian Federation, legal entities can be classified as commercial and non-commercial organizations for the purposes of their activities. The main criterion for their differentiation is the main goal: making a profit or not. At the same time, it does not matter at all not the form of ownership, nor the organizational and legal form, nor other circumstances. Also, according to the Civil legislation of the Russian Federation, commercial organizations can be created in the form of economic partnerships and companies, production cooperatives, state and municipal unitary enterprises. Legal status commercial organizations, the procedure for their creation, reorganization and liquidation, as well as other relations specific to each of these types of legal entities, are regulated in accordance with the Civil Code of the Russian Federation by special federal laws.

Led short review It also indicates that the legal regulation of the creation and activities of commercial organizations in Russian legislation is at an early stage of development and needs close attention from both legal theorists and legislators.

CHAPTER 2. MODERN FORMS OF ORGANIZING THE ACTIVITIES OF COMMERCIAL FIRMS

2.1.Individual enterprises

Individual entrepreneurs are persons who carry out commercial activities on the basis of their property, directly manage it and bear full property responsibility for its results. Sole proprietorship is the simplest form of entrepreneurship. Has a number of advantages:

1. Strong motivation. Being a sole proprietor, an individual entrepreneur assigns all the income received, which in itself is a powerful incentive for initiative activity. In addition, direct involvement in management activities not only brings personal satisfaction, but also helps to strengthen the position in society.

2. Efficiency. Able to quickly respond to the most minor fluctuations in the market.

3. Flexibility. They are quickly reoriented to the production of more competitive products, since they carry out production on a small scale.

However, it also has a number of disadvantages:

1. The inability to organize large-scale production, due to limited finances.

2. Reduces the effectiveness of management due to the implementation of different functions by one person - managerial, supply, financial, marketing and personnel in general, both due to excessive workload and due to lack of knowledge. Attracting third parties or organizations to solve these issues leads to a decrease in motivation and dispersal of responsibility, which is undesirable for an entrepreneur.

3. Full economic responsibility of the entrepreneur. The risk is very high, and this holds back the innovative possibilities of the individual entrepreneur.

2.2. Business partnerships and business companies

Business partnerships and companies include several independent species commercial legal entities, which have in common that their authorized (share) capital is divided into shares. This is what distinguishes business partnerships and companies from other commercial organizations. Business partnerships are contractual associations of several persons and their property for joint business activities under a common name. Business companies are organizations created by one or more persons by combining their property for doing business. Personal participation of members of the society in its activities is optional. Partnerships and societies have many features in common. These include:

The capital is divided into shares;

Are commercial organizations;

Created on a voluntary basis (as a rule, contractual);

Consist of individual members;

Are endowed with general legal capacity;

Are the sole and sole owners of the property;

The property is formed at the expense of the contributions of the founders (participants), as well as the property produced and acquired in the course of their activities;

They have the same type of management structure, in which the general meeting of their participants is recognized as the supreme body;

Participants have similar rights and obligations;

Can be transformed from partnerships and companies of one type to partnerships and companies of another type;

State bodies and local self-government bodies cannot participate in partnerships and societies (unless the law expressly permits this in individual cases).

Partnerships and societies have differences:

A partnership is an association of persons (entrepreneurs, merchants); society is an association of capitals;

Only legal entities and individual entrepreneurs can be participants in a partnership, while any subjects of civil law can be part of a company;

The partnership is characterized by the full property liability of the partners with their personal property for the obligations of the partnership (in a subsidiary order), while the participants in the company do not bear any property liability (except for the company with additional liability) since their contributions are the property of the company, therefore, they bear only the risk of losses in the amount of these contributions;

A partnership presupposes the personal participation of comrades in its affairs (therefore, they must have the status of either an individual entrepreneur, or a commercial organization); the company does not imply the mandatory personal participation of the founders (participants) in their affairs (although it does not exclude this). Therefore, any persons can participate in companies, and not only professional merchants (entrepreneurs);

A specific entrepreneur (or commercial organization) can simultaneously be a participant in only one partnership (except for simultaneous participation as a contributor in several limited partnerships), since partners bear unlimited liability for the obligations of the partnership (with the exception of the above-mentioned contributors); as for participation in societies, there are no restrictions here;

Participants of partnerships act on its behalf and therefore do not need special executive bodies of this legal entity; the participants of the company do not have the right to act on its behalf, therefore the companies have executive bodies;

The only founding document of a partnership is the memorandum of association, companies - the charter and memorandum of association (or only the charter);

For a company, a minimum amount of authorized capital is established, while in relation to partnerships there is no such norm;

The norms of the civil code exhaustively regulate the status of business partnerships, while in relation to companies the publication of special laws is envisaged (for example, the Federal Law “On Joint Stock Companies” of December 26, 1995) .

Business partnerships

General partnership

A full partnership is a business partnership, the participants of which jointly and severally bear subsidiary (additional) liability for its obligations with all their property (Articles 66-81 of the Civil Code). At the same time, those participants who joined the partnership after it formation (including for obligations that arose prior to their entry into the partnership). The participants who left the partnership continue to be liable for all debts of the partnership that arose before the moment of their retirement, within two years from the date of approval of the annual report of the partnership for the year in which the disposal (Clause 2, Article 75 of the Civil Code). In accordance with Clause 4, Art. 66 of the Civil Code, only individual entrepreneurs and (or) commercial organizations can be participants in a general partnership. This means that state registration of both the first and second is assumed. A contribution to the property of a partnership may be money, securities, other things or property rights or other rights having a monetary value. The mechanism of action of the responsibility of participants in a general partnership for its obligations reduces the attractiveness of this organizational and legal form of management and therefore it is not widely used in practice. Management in this partnership is carried out by common agreement of all participants, the decision is made by a majority of votes, if it is stipulated by the memorandum of association. Members are required to participate in its activities. Profits and losses are distributed in proportion to the participants' shares in the invested capital (there may be another order by agreement between the participants). If, as a result of the losses incurred by the partnership, the value of its net assets becomes less than the size of its share capital, the profit received by the partnership is not distributed among the participants until the value of the net assets exceeds the amount of the share capital. This partnership is liquidated on the basis of Articles 61 and 76 of the Civil Code of the Russian Federation, and also in cases where there is only one participant in the partnership. General partnerships are mainly concentrated in agriculture and the service sector and are, as a rule, small-scale enterprises, the activities of which are quite easily controlled by their participants.

Faith partnership

A limited partnership or limited partnership is an association of several citizens and (or) legal entities on the basis of an agreement between them for the purpose of conducting business activities.

This is a business partnership in which, along with participants carrying out entrepreneurial activities on behalf of the partnership and 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 associated with the activities of the partnership, in 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.

A limited partnership is created and operates on the basis of a founding agreement. The memorandum of association is signed by all general partners. The management of the activities of a limited partnership is carried out by general partners. The contributor of a limited partnership is obliged to make a contribution to the share capital.

The contributor of a limited partnership has the right to:

Receive a part of the partnership's profit due to its share in the share capital, in the manner prescribed by the founding agreement;

Get acquainted with the annual reports and balance sheets of the partnership;

At the end of the financial year, withdraw from the partnership and receive your contribution in the manner prescribed by the memorandum of association;

Transfer your share in the share capital or part of it to another investor or a third party. Investors enjoy a priority right over third parties to purchase a share (its part).

A limited partnership is liquidated upon the retirement of all the contributors participating in it. However, full partners have the right, instead of liquidation, to transform a limited partnership into a full partnership.

Thus, participants-general partners in a limited partnership are subject to unlimited liability for the debts of the partnership, and limited liability to contributors, within the limits of their contributions. Full partners who risk all their property have correspondingly greater rights. Only they have the right to make decisions related to the use of common property, only they manage economic activity partnerships. Investors do not have the right to vote, they can only count on the percentage of profit established in the agreement. The rest of the profits are divided among themselves by full partners.

The benefits of partnerships.

1. Ease of organization. Like a sole proprietorship, partnerships are easy to set up. 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. Combining several participants in a partnership allows you to expand its financial resources in comparison with the resources of an individual private enterprise.

3. Joint management. Through the participation of several partners in the business, a higher degree of specialization becomes possible.

Disadvantages of partnerships

1. Unlimited Liability. Each general partner (in both types of partnership) is liable for the firm's debts, regardless of whose actions caused this debt.

2. Disagreements between members. If multiple people are involved in governance, this division of power can lead to inconsistent policies or inaction when decisive action is required.

3. Limited life. The duration of the partnership is unpredictable.

4. Limited financial resources. The financial resources of partnerships remain limited, although they usually exceed the capacity of individual private firms.

5. Complexity of liquidation. Once you have committed yourself to a partnership, getting out of it is not easy. When closing a company, the question of what will go to whom and what will happen next is often very difficult to decide.

Business companies

Limited Liability Company

A limited liability company (LLC) is a form that is established by one or more persons, the authorized capital of which is divided into shares determined by the constituent documents (charter and memorandum of association - if there are participants and charters, if there is one participant). The founders of this company are not liable for its obligations and bear the risk of losses associated with the activities of the company within the value of their contributions.

The Civil Code of the Russian Federation formulates a requirement to provide, at the time of state registration, a document confirming the payment of at least 50% of the authorized capital (10% for production cooperatives).

The number of participants in an LLC should not exceed fifty.

The founders of the company conclude a memorandum of association and approve the charter of the company. The memorandum of association and the articles of association of the company are the founding documents of the company.

If the company is founded by one person, the constituent document of the company is the charter approved by this person. In the event of an increase in the number of participants in the company to two or more, a memorandum of association must be concluded between them.

In the foundation agreement, the founders of the company undertake to create a company and determine the procedure for joint activities on its creation. The authorized capital of a company is made up of the nominal value of the shares of its participants. The value of the authorized capital of the company must be at least one hundred times the minimum wage established by federal law on the date of submission of documents for state registration of the company. At the time of state registration of the company, its authorized capital must be paid by the founders at least half.

The decision to determine the company's net profit to be distributed among the company's participants is taken by the general meeting of the company's participants quarterly, once every six months or once a year. The part of the company's profit intended for distribution among its participants is distributed in proportion to their shares in the authorized capital of the company.

This legal form is most common among small and medium enterprises.

Advantages of a limited liability company:

1. The ability to accumulate significant funds in a relatively short time.

2. Can be created by one person.

3. Both legal entities and individuals, both commercial and non-commercial, can participate in activities.

4. Members of the company bear limited liability for the obligations of the company.

Flaws:

1. The authorized capital cannot be less than the value established by the legislation.

2. The company is not very attractive to creditors, as its members have limited liability.

3. The number of participants in an LLC must not exceed fifty.

Additional Liability Company

Since the beginning of 1995 companies with additional liability can be created in Russia, which are recognized as companies established by one or more persons, the authorized capital of which is also divided into shares of the sizes determined by the constituent documents. This new form has many similarities to a limited liability company. A feature of this form is a different responsibility of the founders - they answer jointly and severally on a subsidiary basis in a multiple of the value of their contributions. Society itself remains the main debtor. But if its assets turn out to be insufficient for settlements with creditors, the rest of the debt is assumed by the founders in amounts that are multiples of the authorized contribution. The multiplicity is determined by the memorandum of association.

Joint-Stock Company

A joint-stock company is a commercial organization, the authorized capital of which is divided into a certain number of shares, certifying the obligations of the company's participants (shareholders) in relation to the company. Members of a joint-stock company (shareholders) are not liable for its obligations, but bear the risk of losses associated with the activities of the company, to the extent of the value of their shares.

The Company is liable for its obligations with all its property.

The legal form of a joint-stock company is preferable for large enterprises where there is a great need for financial resources.

In accordance with Article 97 of the Civil Code of the Russian Federation, a joint-stock company whose members may alienate their shares without the consent of other shareholders is recognized open joint stock company(distribute their shares through public sale). Such a joint-stock company has the right to conduct an open subscription for the shares issued by them and their free sale on the terms established by laws and other legal acts.

The number of shareholders of an open company is not limited.

An open joint stock company is obliged to annually publish for general information the annual report, balance sheet, profit and loss account.

A joint-stock company, the shares of which are distributed only among the founders or other predetermined circle of persons, is recognized closed joint stock company. Such a company is not entitled to conduct an open subscription for shares issued by it or otherwise offer them for purchase to an unlimited number of persons.

As follows from the economic literature, many enterprises gravitated towards the creation of closed joint-stock companies in order to avoid the arrival of unwanted participants from outside. However, the largest enterprises were transformed precisely into open joint-stock companies (RAO Gazprom, Mosenergo, Rostelecom, etc.).

The number of participants in a closed joint-stock company must not exceed the number established by the law on joint-stock companies (should not exceed fifty people), otherwise it is subject to transformation into an open joint-stock company within a year, and after this period - liquidation by judicial procedure, if they the number will not decrease to the limit established by law.

The founders of the company enter into a written agreement between themselves on its establishment, which determines the procedure for their joint activities to establish the company, the size of the authorized capital of the company, the categories and types of shares to be placed among the founders, the amount and procedure for their payment, the rights and obligations of the founders to create the company. The agreement on the establishment of the company is not a constituent document of the company. The founding document of the company is the charter.

The authorized capital of a joint-stock company is made up of the nominal value of the shares of the company acquired by the shareholders. Its value determines the minimum size of the company's property, which guarantees the interests of its creditors. It cannot be less than the amount provided for by the Law on Joint Stock Companies (the minimum amount of property for open JSCs must be at least one thousand times the minimum wage and for CJSC - at least one hundred times the minimum wage established by the legislation in force on the date of registration of the enterprise ).

Public subscription for shares of a joint-stock company is not allowed until the authorized capital is paid in full. When establishing a joint-stock company, all its shares must be distributed among the founders.

Each owner of a share formally becomes a co-owner of a joint-stock company. However, small shareholders have practically no influence on the management decisions made by the company's shareholders. Such influence is exerted only by those shareholders who have a significant part of the shares. They possess big amount votes: in proportion to the number of their shares as a percentage of their total number (in joint-stock companies, the principle “one share - one vote” applies). But in practice, the possibility of managing a joint-stock company gives the ownership of 15-30% of all shares.

Shareholders are liable for the obligations of the joint-stock company, incur possible losses, risk only within the face value of their block of shares. In this case, we are talking about the limited liability of members of the joint-stock company. The company itself is not liable for the property obligations of shareholders, accepted by them individually, privately.

A joint-stock company is one of the most complex organizational and legal forms of enterprises. Therefore, it should have several management bodies, internal and external control, bodies of the general meeting, the distribution of competencies between them, the establishment of the procedure for making decisions by these bodies, their certain actions on behalf of the company, and the determination of responsibility for the losses caused. Such bodies are defined by the Federal Law “On Joint Stock Companies”. They are:

1. general meeting of shareholders

2. board of directors (supervisory board)

3. sole executive body (general director)

4. collegial executive body (management board, executive directorate, executive director)

5. audit commission (body of internal control over financial, economic and legal activity society)

6. counting commission (permanent body of the general meeting).

The meeting of shareholders is the supreme governing body of the company. It is through participation in it that the owners of voting shares exercise the right to participate in managing the affairs of the company. However, the meeting of shareholders can consider and make decisions only on those issues that are assigned by the Federal Law to its competence, and the list of issues cannot be expanded at the discretion of the shareholders themselves.

The General Meeting of Shareholders elects the Board of Directors and its Chairman. The Board of Directors appoints a sole and, if necessary, a collegial executive body.

AO Advantages:

1. Guarantee against the fact that when its participants leave, the company's fixed capital will be reduced

2. Ability to concentrate large capital.

3. Possibility of quick alienation of shares, which makes it possible to almost instantly transfer large capital from one area of activity to another in accordance with the prevailing market conditions.

4. Limited liability of shareholders (within their shares) in case of bankruptcy of the company.

The disadvantages include:

1. The inability of all shareholders to take part in the management of the joint-stock company, since for real control one must have at least 20% of the shares.

2. The concentration of huge capital in the hands of individuals, which, in the absence of proper legislation and shareholder control, can lead to abuse and incompetence in its use.

Joint-stock companies appeared in Russia at the beginning of the 18th century. Demand for shares has always been high. This contributed to the emergence of a large number of enterprises of this form. According to statistics for 1911, the total number of joint-stock enterprises in industry and transport alone amounted to 821. At the end of 1917 - beginning of 1918. the process of development of joint-stock companies has stopped. However, since 1920, their number began to grow again. At the beginning of 1925, there were over one hundred and fifty joint-stock companies.

The most important area was trade and commercial and industrial activities. In the late 1920s and early 1930s, joint-stock companies were liquidated or transformed into state associations. Only two joint-stock enterprises survived: the Bank for Foreign Trade of the USSR (established in 1924) and the All-Union Joint-Stock Company Intourist (organized in 1929). In 1973, the insurance joint-stock company of the USSR - "Ingosstrakh" was created.

2.3 Corporations

In the American economy, corporations correspond to open joint stock companies. Although corporations are relatively few in number, they are notable for their large scale and size. As a result of the economic reforms carried out in Russia, the terms "corporation" and "corporate governance" have become increasingly used in the means mass media and in the literature, gradually forming an idea of the management system adopted by corporations as one of the magical ways to effectively manage and bring Russian enterprises out of the crisis. Along with this, active cooperation with foreign partners provided an opportunity for Russian leaders of various ranks to study the experience of corporations in leading foreign countries.

A corporation is a legal form of business that is distinct and limited from the specific individuals who own it. Such an entity, which has the status of a legal entity, can acquire resources, own assets, manufacture and sell products, borrow, make loans, sue, sue, and perform all the functions that business enterprises of any other type perform.

This organizational and legal form of entrepreneurship has its advantages and disadvantages.

The advantages of corporations determined the leading role of this organizational form of business in the modern economy of many foreign countries.

1. More money to invest. The corporation is much more efficient than all other forms of business organization in coping with the task of raising capital. Corporations have a unique way of financing - through the sale of stocks and bonds - that allows them to attract the savings of numerous households.

2. Moreover, it is usually easier for corporations than other forms of business to access bank credit. Firstly, corporations are more reliable, and secondly, they are more likely than all others to provide banks with profitable deposits.

3. Limited liability. Corporations also have one clear advantage - limited liability. The owners of a corporation (i.e. the shareholders) risk only the amount they paid to buy the shares.

4. High degree of specialization. Due to its advantage in raising money capital, it is easier for a successful corporation to increase volume, expand the scale of operations and realize the benefits of growth. In addition, corporations may buy other corporations operating in other industries to diversify risk. This means that a corporation can be engaged in various activities at the same time, and if one direction fails, the impact on the entire corporation will be reduced.

5. Permanent existence. As a legal entity, a corporation exists independently of its owners and its own officers.

6. Separation of owners from management. Corporations can raise funds from many different investors without involving them in management.

Corporate weaknesses.

1. Complexity of registration. Registration of a corporation's charter involves bureaucratic procedures and costs for legal services.

2. Possibility of abuse. From a public point of view, the corporate form of business has the potential for some form of abuse. Since the corporation is a legal entity, some unscrupulous business owners sometimes manage to avoid personal liability for questionable business transactions due to the opportunities that the corporate form of business organization opens up for them.

3. Reporting. Tax laws require corporations to verify the legitimacy of all their expenses and deductions from taxable amounts. In this regard, the corporation is forced to process a large number of various documents.

4. Double taxation. The portion of corporate income that is paid out as dividends to shareholders is taxed twice, once as a portion of corporate profits and the second time as a portion of the shareholder's personal income.

5. Dimensions. Scale can be one of the advantages of corporations, but also a disadvantage. Large corporations sometimes become too inflexible and bureaucratic, and this makes it impossible for them to quickly respond to market changes.

6. Separation of ownership and management functions. In a sole proprietorship and partnership, the owners of real and financial assets themselves directly manage and control these assets. But in large corporations, there is a separation of the functions of ownership and management (control). The separation of these functions does not cause serious consequences in the event that the actions of the group exercising the management functions are in the interests of the group of owners of the corporation (that is, the shareholders). But the interests of these two groups do not always coincide.

2.4.Production cooperative

A production cooperative (artel) is an organizational and legal form of management, which is a voluntary association of citizens on the basis of membership for joint economic or production activities based on their personal labor and other participation and the association of property shares by its members (participants). The management of a production cooperative is carried out on the principle of “one person - one vote” and does not depend on the size of its property contribution.

The charter of a cooperative, in addition to generally accepted information, must contain conditions on the amount of share contributions of members of the cooperative; on the composition and procedure for making share contributions by members of the cooperative and their liability for violation of the obligation to make share contributions; on the nature and procedure for the labor participation of its members in the activities of the cooperative and their liability for violation of the obligation for personal labor participation; on the procedure for distributing profits and losses of the cooperative; on the amount and conditions of subsidiary liability of its members for the debts of the cooperative; on the composition and competence of the management bodies of the cooperative and the procedure for making decisions by them, including on issues, decisions on which are taken unanimously or by a qualified majority of votes. The number of members of the cooperative must not be less than five. In foreign countries, these cooperatives have not received such significant development. They are not focused on generating income and profit, their goal is to help members of the cooperative and those in need.

In conclusion, summing up and summarizing everything stated in this chapter, it should be noted that, according to the current legislation, in the Russian Federation there may be the following organizational forms of entrepreneurship and its subjects:

1. Individual - these are individual entrepreneurs without forming a legal entity;

2. Partnerships (partnerships) are business partnerships (general partnership and limited partnership);

3. Business companies (with limited liability, with additional liability, joint-stock company);

4. Production cooperative (artel);

5. Corporations.

Analyzing the main features of the above organizational and legal forms of entrepreneurial activity, as well as the rights and obligations of individual business entities and their founders and members in accordance with the legislation of the Russian Federation, we can conclude that at present the most convenient forms of entrepreneurial activity aimed at obtaining profits as the main goal of their activities are: individual entrepreneurship and business companies.

They can most flexibly respond to changes in external factors, such as market conditions, changes in legislation, relationships with partners, etc. Participants (founders) of business companies do not bear excessive liability for the obligations of the company, for example, in comparison with business partnerships.

It is no coincidence that during the creation of a market infrastructure in Russia, starting from 1991, it was precisely such forms of entrepreneurial activity that became most widespread and developed. They began to develop most intensively since 1992, mainly in the form of small businesses in the areas of trade and intermediary services. It is small businesses that have become the key to Russia's progress along the path of building market relations.

CHAPTER 3. STATE REGULATION OF ACTIVITIES OF COMMERCIAL ORGANIZATIONS

3.1. Credit-monetary and fiscal (budgetary) policy of the state

The creation of a system of regulators that indirectly affect the economic condition of economic entities is an indirect state intervention in the activities of enterprises. One of them is monetary policy.

Monetary policy is the purposeful management of the state by bank interest, money supply and loans. Monetary policy makes it possible to cope with both the decline in production and inflation. The essence of this policy is that the state influences money supply and the interest rate, and they, in turn, on consumer and investment demand. main role in the implementation of monetary policy plays the Central Bank of Russia. By adjusting the interest rate depending on the current economic situation, he thereby expands or narrows the possibility of issuing loans to commercial banks. The Central Bank can influence and normalize the required reserves. Reducing this rate creates more opportunities for commercial banks to issue loans, and vice versa.

The state can significantly influence economic growth and inflation by buying or selling its securities. When buying securities, their holders get their own money, which can stimulate economic growth. If the state is struggling with inflation, then it sells its securities, thereby reducing the money supply in circulation.

The fiscal (budgetary) policy of the state is the regulation of the state budget and taxation in order to stabilize and revive the economy. The mechanism of state influence on entrepreneurial activity and the country's economy with the help of these levers in general terms is as follows. During a decline in production, in order to increase aggregate demand, the state increases its spending on the organization of public works (building roads, bridges and other facilities) and on the implementation of various government programs, thereby revitalizing many industries and firms. The state can influence the recovery of the economy by reducing its revenues, i.e. reducing taxes from the population and enterprises. The population has increased demand for consumer goods, and there are more opportunities for businesses to invest, which should eventually lead to a revitalization of the economy.

The state system of taxation most significantly affects entrepreneurial activity. After all, the tax burden can be such that even a well-functioning enterprise will not have enough funds not only for expanded reproduction, but also for simple reproduction. It should provide for certain tax incentives for enterprises that operate in areas of the economy desirable for the state; to stimulate small businesses; for enterprises that spend a significant part of their income on reconstruction, technical re-equipment and expansion of existing production. The tax policy of the state should stimulate entrepreneurial activity in increasing output and providing all kinds of services.

3.2. Investment, scientific, technical and depreciation policy of the state

Investment policy. Important levers of influence on entrepreneurial activity and the economy of the country is the investment policy of the state. With the help of investment policy, the state can directly influence the rate of production, the acceleration of scientific and technical progress, the change in the structure of social production and the solution of many social problems.

A significant decline in production over the period 1991-1994, i.e. over the period of reforms, was largely due to a significant reduction in capital investments in material production. During this period, capital investments decreased three times, and their share in the national income fell to 15%, which did not even ensure the simple reproduction of social capital. In industrialized countries, the share of investment in national income is up to 40% or more. In the context of the transition to market economy the main task is to free the state from the function of the main investor and create such conditions for the private sector in the economy to be interested in investment activities. To do this, it must first of all ensure the stability of the economy and its predictability in development. In conditions of inflation and, consequently, high interest rates of bank loans, the volume of investments, especially in medium-term and long-term projects, is sharply reduced, since the theoretical dependence of the volume of investments on the value of the interest rate is known, according to which the higher the interest rate, the lower amount of investments.

Scientific and technical policy. The acceleration of scientific and technological progress (STP) is the most important factor in the rise of the economy and the transformation of the country into a powerful industrial state. The unified scientific and technical policy of the state is understood as a system of targeted measures that ensure the comprehensive development of science and technology, the implementation of their results in National economy. A unified state scientific and technical policy involves the choice of priority areas in the development of science and technology and all kinds of support from the state in their development.

Depreciation policy is an integral part of the general scientific and technical policy of the state. By setting depreciation rates, the procedure for its calculation and use, the state thereby regulates the pace and nature of reproduction and, first of all, the rate of renewal of fixed assets.

Thus, in general terms, the state can influence investment activity with the help of a variety of levers, including credit, financial and tax policy; providing a variety of benefits to enterprises investing in the reconstruction and technical re-equipment of production, depreciation policy; creating favorable conditions for attracting foreign investment, scientific and technical policy, etc.

The future of the country's economy largely depends on the investment policy pursued by the state.

CONCLUSION

In conditions market system management, in contrast to the planned, the enterprise seeks to produce those goods and provide those services that bring him the greatest profit. The latter depends, on the one hand, on the correctness of establishing the demand for those goods that an enterprise can produce, and on the other hand, on its overall productivity, scientific and technical progress, the level of organization of production and labor, the degree of competition, etc. In practice, this means that each enterprise, due to objective and subjective reasons, must seek its own development path, its own organization and its own forms of management. And this largely depends on the organizational aspects of ownership and disposal of production factors. After all, it is with the latter that the appropriation of the results of production is connected, the nature of which is determined by the forms of ownership of the means of production, i.e. the ability to dispose of them at their own discretion. As practice shows, the following options are possible here:

The subject of the organization is both the producer and the owner of the factors of production;

The subject owns the material conditions of production, is not a producer, but works as an organizer of production;

The subject owns the means of production, but transfers to another person the opportunity to be its organizer.

Determining in their economic behavior is the degree to which they operate with their capabilities in order to produce goods and provide services and, on this basis, receive income.

The above options have become the basis for the creation of enterprises with various organizational and legal forms of functioning.

According to the Civil Code of the Russian Federation (Part One), the main organizational and legal forms of managing legal entities are: business partnerships (general partnership, limited partnership), business companies (limited liability company, additional liability company, closed and open joint-stock companies), production cooperatives , personal (individual) enterprises, state and municipal unitary enterprises (based on the right of operational management and based on the right of economic management); consumer cooperative, public and religious organizations, foundations, institutions, associations and unions.

All of them contribute to the effective functioning of the national economy, as well as the solution of many social problems. At the same time, an analysis of the specialized literature on entrepreneurship and business organization shows that each of these forms has its own advantages and disadvantages. Therefore, it would be incorrect to pre-endow, for example, individual forms of ownership in all situations with unconditional advantages over collective or state ones, and vice versa. Everything depends on the specific socio-economic and production-economic situation in the industry, region, country.

Unfortunately, it is impossible to offer any mathematical model for evaluating the effectiveness of using any property or their combination, since the management processes with a particular property cannot be rigorously described due to the complexity of the content and quantitative uncertainty.

Entrepreneurship: Textbook for universities / Ed. prof. V.Ya. Gorfinkel, prof. G.B. Polyak, prof. V.A. Shvandar. - 3rd ed., revised. and additional - M: UNITY-DANA, 2001. p.99-104

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