State Treasury Enterprise - what is it? Unitary enterprise, state-owned enterprise. State treasury enterprise

according to the civil legislation of the Russian Federation, a unitary enterprise based on the right of operational management. According to Art. 115 of the Civil Code of the Russian Federation, in cases provided for by the law on state and municipal unitary enterprises, by decision of the Government of the Russian Federation, a unitary enterprise based on the right of operational management (federal capital enterprise) can be formed on the basis of federally owned property. The founding document of the K. p. is its charter, approved by the Government of the Russian Federation. The Russian Federation bears subsidiary liability for the obligations of the C. p. in case of insufficiency of its property. The committee may be reorganized or liquidated by decision of the Government of the Russian Federation.

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PUBLIC ENTERPRISE

in accordance with the civil legislation of the Russian Federation - a unitary enterprise based on the right of operational management.

According to Art. 115 of the Civil Code of the Russian Federation, in cases provided for by the law on state and municipal unitary enterprises, by decision of the Government of the Russian Federation, a unitary enterprise based on the right of operational management (federal C.P.) can be formed on the basis of federally owned property. The constituent document of K.p. is its charter, approved by the Government of the Russian Federation. Trade name K.p. must contain an indication that the enterprise is state-owned. The Russian Federation bears subsidiary liability for the obligations of K.p. in case of insufficiency of his property. K.p. may be reorganized or liquidated by decision of the Government of the Russian Federation. See also. UNITARY ENTERPRISE.

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State enterprise
“A state-owned enterprise is, according to the civil legislation of the Russian Federation, a unitary enterprise based on the right of operational management. According to Art. 115 of the Civil Code of the Russian Federation, in cases provided for by the law on state and municipal unitary enterprises, by decision of the Government of the Russian Federation, a unitary enterprise based on the right of operational management (federal C.P.) can be formed on the basis of federally owned property. The constituent document of K.p. is its charter, approved by the Government of the Russian Federation. The Russian Federation bears subsidiary liability for the obligations of K.p. in case of insufficiency of his property. K.p. may be reorganized or liquidated by decision of the Government of the Russian Federation ... "
(Treasury enterprise // Access mode: http://dic.academic.ru/dic.nsf/lower/15211. - Headline from the screen. - (Date of access: 3.11.2009).

State unitary enterprise
“Unitary enterprises exist in two varieties: based on the right of economic management and based on the right of operational management (state-owned) (Articles 114 and 115 of the Civil Code, clause 2 of Article 2 of the Law on Unitary Enterprises) ...
The differences in the legal status of these types of unitary enterprises lie primarily in the scope of the powers they receive in relation to the property of the founder-owner, since the right to operational management of a state-owned enterprise is even narrower in its content than the right to manage a unitary enterprise (cf. Art. 295- 297 GK). In particular, in order for a state-owned enterprise to make any transactions for the disposal of its property, the obligatory consent of the owner (an authorized body of state power or local self-government) is required, unless we are talking about the finished products of such an enterprise (clause 1 of article 297 of the Civil Code, art. 19 of the Law on Unitary Enterprises).
A state-owned enterprise carries out its activities in accordance with the estimate of income and expenses approved by the owner (similar to a state budgetary institution). This circumstance predetermines the strictly targeted (and not formally independent, as in an ordinary unitary enterprise) the nature of the use of any property of the owner-founder assigned to it. Obligatory orders of the owner for the supply of goods, the performance of work or the provision of services for state or municipal needs are brought to him. In addition, surplus, misused or unused property may be confiscated from him (clause 2, article 20 of the Law on Unitary Enterprises).
Important for turnover is the fact that if state-owned enterprises lack "their" property, their founders become subsidiary liable for their debts (clause 5, article 115 of the Civil Code, clause 3, article 7 of the Law on Unitary Enterprises), while for ordinary unitary enterprises such a situation is excluded (except in some cases of bankruptcy). Therefore, a state-owned enterprise, unlike an ordinary unitary enterprise, cannot be declared bankrupt ... "
(Civil law. In 4 vols. Vol. 1: General part [Electronic resource] / editor-in-chief E. A. Sukhanov. - M .: "Volters Kluver", 2008).

Federal Law "On State and Municipal Unitary Enterprises"(as amended on December 8, 2003, December 18, 2006, July 24, December 1, 2007) dated November 14, 2002 No. 161-FZ
“A state-owned enterprise can be created in the following cases:
if the predominant or significant part of the products manufactured, work performed, services rendered is intended for federal state needs, the needs of a constituent entity of the Russian Federation or a municipality;
the need to use property, the privatization of which is prohibited, including property necessary to ensure the security of the Russian Federation, the operation of air, rail and water transport, the implementation of other strategic interests of the Russian Federation;
the need to carry out activities for the production of goods, the performance of work, the provision of services sold at prices established by the state in order to solve social problems;
the need to develop and manufacture certain types of products that ensure the security of the Russian Federation;
the need to produce certain types of products withdrawn from circulation or limited circulation;
the need to carry out certain subsidized activities and conduct unprofitable production;
the need to carry out activities provided for by federal laws exclusively for state-owned enterprises ... "

Commentary on Article 115 of the Civil Code
“In the charter of the state unitary enterprise, in addition to the information indicated in accordance with Art. 113, 114 of the Civil Code, its full company name must be present, containing the words "federal state enterprise", "state enterprise" or "municipal state enterprise" and an indication of the owner of the property.
3. In a state-owned enterprise, the statutory fund is not formed, and in addition to the general information specified in the charter of the UE (see comments to Article 113), the procedure for distributing and using the income of the state-owned enterprise should be determined.
4. The owner of the property of a state-owned UE, in addition to the general rights provided for in the comments. to Art. 113, 114, has the right:
withdraw from the state-owned enterprise excess, unused or misused property;
bring to the state-owned enterprise mandatory orders for the supply of goods, performance of work, provision of services for state and municipal needs;
approve the estimate of income and expenses of the state-owned enterprise.
Other powers of the owner of the property of a federal state-owned enterprise are determined by the Government of the Russian Federation or authorized federal executive bodies. The charter of a state-owned enterprise must comply with Art. 52 of the Civil Code, the requirements of the Law on Unitary Enterprises (see comments to Article 113), as well as the Model Charter, approved. Decree of the Government of the Russian Federation of August 12, 1994 N 908 (SZ RF, 1994, N 17, art. 1982). This bylaw provides for the legal regime of the property of a state-owned UE, the nature and limits of its production and economic activities, the organization of accounting and reporting, the status of a legal entity, the right to have a settlement and current bank account, a seal with its name, forms and registered in the established trademark order (service mark).
5. In addition to a narrower scope of property powers compared to UEs endowed with property on the right of economic management (see Articles 114, 296, 297 and comments to Articles 114, 296, 297), a state-owned UE has, and accordingly, fewer rights in areas of operational and economic activities ... "
(Commentary to article 115 of the Civil Code // Access mode: http://www.labex.ru/page/kom_gk_115.html. - Title from the screen. - (Date of access: 3.11.2009).

Rules for the creation and regulation of the activities of federal state-owned enterprises
"2. An enterprise can be created by establishing, reorganizing an existing unitary enterprise in the form of division, separation or merger, as well as by changing the type of unitary enterprise based on the right of economic management (hereinafter referred to as the unitary enterprise).
3. In order to create an enterprise, the federal executive body in charge of the enterprise (hereinafter referred to as the authorized body) ensures the preparation of the following documents:
a) a feasibility study for the creation of an enterprise, including a financial and economic analysis of the state of a unitary enterprise, indicating the structure of accounts payable and receivable, the conditions and reasons for its occurrence, a forecast of the volume of products (works, services) produced by order of the state to meet federal state needs with the rationale for the need to produce certain types of products (works, services) within the framework of independent economic activity, the forecast of income and expenses of the enterprise for the next year and the planning period, as well as proposals for the organizational and staffing structure of the enterprise;
b) draft charter of the enterprise;
c) a draft program of the enterprise's activities for the next year and planning period (hereinafter referred to as the program of activities);
d) a draft estimate of income and expenses of the enterprise for the next year and planning period, in which income and expenses related to the fulfillment of orders for the supply of goods (works, services) for federal state needs are allocated (hereinafter referred to as the estimate of income and expenses);
e) a draft list of property to be assigned to the enterprise on the right of operational management for the production of products (works, services) by order of the state in accordance with the charter of the enterprise;
f) a report on the valuation of property, which is subject to assignment to the enterprise on the basis of the right of operational management, containing information on the market value of the property (except in cases of establishing an enterprise through reorganization or changing the type of unitary enterprise).
4. In case of establishment of an enterprise by reorganizing or changing the type of a unitary enterprise, the authorized body, in addition to the documents specified in paragraph 3 of these Rules, also ensures the preparation of the following documents:
a) notarized copies of constituent documents of the unitary enterprise;
b) copies of the financial statements of the unitary enterprise as of the last reporting date and annual financial statements for the previous 3 years with a note from the tax authority ... "
(Russian Federation. Government. On the creation and regulation of the activities of federal state-owned enterprises: Decree of December 15, 2007 No. 872 // Access mode: http://www.government.ru/content/governmentactivity/rfgovernmentdecisions/archive/2007/12 /19/331232.htm - Screen caption - (Date of access: 3.11.2009).

The procedure for the creation, reorganization and liquidation of state-owned enterprises
“The decision to create, reorganize and change the type of a state-owned enterprise (hereinafter referred to as the Enterprise) is made by the Government of Moscow on the proposal of the executive authority of the city of Moscow, in the departmental subordination of which (which) is (will be) the Enterprise, the Department of Property of the City of Moscow and in the presence of a positive conclusion Interdepartmental Commission under the Government of Moscow to streamline the activities of state and state-owned enterprises in the city of Moscow. The establishment of the Enterprise is carried out in cases established by the legislation of the Russian Federation.
The decision to liquidate the Enterprise is made by the Department of Property of the City of Moscow in the presence of a positive opinion of the Interdepartmental Commission under the Government of Moscow to streamline the activities of state and state-owned enterprises of the City of Moscow.
3.1.2.2.2. Proposals (applications) for the creation, reorganization and liquidation of the Enterprise are sent by the department (committee, department), the prefecture of the administrative district and the district council of the city of Moscow, in the departmental subordination of which (which) is (will be) the Enterprise, the Department of Property of the City of Moscow to the Interdepartmental Commission under The Government of Moscow to streamline the activities of state and state-owned enterprises of the city of Moscow (hereinafter referred to as the Commission).
3.1.2.2.3. The application for the establishment of the Enterprise must contain the following information:
- the purpose of the establishment of the Enterprise;
- subject and main activities of the Enterprise;
- departmental subordination of the Enterprise;
- an enlarged list of property (including real estate) necessary for the operation of the Enterprise.
The application must be accompanied by a feasibility study of the establishment of the Enterprise with the conclusion of the department (committee, department), the prefecture of the administrative district and the council of the district of the city of Moscow, in the departmental subordination of which (which) the Enterprise will be located.
3.1.2.2.4. An application for liquidation, reorganization and change in the type of the Company must contain the following information:
- the reason for the liquidation, reorganization (with an indication of the method of reorganization) or change in the type of the Enterprise;
- the amount of receivables and payables of the Enterprise, as well as an assessment of the ways of its repayment;
- assessment of the consequences for the city budget from the liquidation, reorganization or change in the type of the Enterprise;
- directions for the use of the property of the liquidated Enterprise or a list of property (including real estate) transferred to the reorganized Enterprise (the Enterprise, the type of which is proposed to be changed);
- the subject and main activities of the reorganized Enterprise (the Enterprise, the type of which is proposed to be changed);
- departmental subordination of the reorganized Enterprise (Enterprise, the type of which is proposed to be changed) ... "
(Moscow. Government. On improving the mechanism for exercising the rights of the owner of the property of state unitary enterprises of the city of Moscow in the context of their reform and increasing the level of responsibility and motivation for the activities of enterprise managers: Resolution of June 9, 2009 N 541-PP // Access mode: http: / /www.kadis.ru/texts/index.phtml?id=37769. - Title from the screen. - (Date of access: 3.11.2009) - App.: Guidelines for drawing up a plan (program) for the financial and economic activities of the state of a unitary enterprise, including a state-owned enterprise, of the city of Moscow; Regulations on the motivation of heads of state unitary enterprises, including state-owned enterprises, of the city of Moscow; Model charter of a state-owned enterprise of the city of Moscow; Model labor contract with the head of a state-owned enterprise of the city of Moscow.

Features of the organization of financial and economic activities of a state-owned enterprise
“The property of a state-owned enterprise is assigned to it on the basis of the right of operational management. At the same time, in accordance with Art. 297 of the Civil Code of the Russian Federation, a state-owned enterprise can, similarly to state unitary enterprises, dispose of this property (sell, lease, write off, etc.) with the consent of the owner, which distinguishes it from budgetary institutions that cannot dispose of property at all, also assigned to them on the right of operational management. Thus, unlike budgetary institutions, whose property can be leased only on the basis of tripartite agreements, a state-owned enterprise independently concludes lease agreements and acts as a “lessor”, provided that these agreements bear a note from the property management body on the approval of these transactions.
A state-owned enterprise is liable for its obligations with all its property, and if such property is insufficient, subsidiary liability for the obligations of a state-owned enterprise in accordance with paragraph 5 of Art. 115 of the Civil Code of the Russian Federation is borne by its owner (i.e. the state or municipality). In this regard, a state-owned enterprise cannot be liquidated due to insolvency (bankruptcy).
The activity of a state-owned enterprise is determined in accordance with the program (business plan) of financial and economic activities approved by the founder of this enterprise, in which the following main indicators for the production of products (works, services) are mandatory established:
the volume of supplies of products (works, services) in physical terms, indicating the nomenclature and assortment, requirements for the quality of products (works, services), delivery times, prices and conditions for their change;
wage fund and the standard for reducing it in case of non-fulfillment of the indicators of the plan-order; the increase in the wage fund is made at the expense of profit according to the standards established by the authorized body;
limit on the number of employees;
the amount of funds allocated from the budget of the founder of the enterprise, and the conditions for their provision;
measures necessary to ensure the sustainable operation of the state-owned enterprise;
assignments for commissioning and decommissioning of production facilities;
assignments for the creation and development of new types of products;
assignments for the training and retraining of personnel;
conditions for the implementation of the development of a state-owned enterprise, including financial costs and sources of their coverage ...
The basis for planning the financial and economic activities of a state-owned enterprise, as well as the formation of the structure of analytical accounts in its accounting system, is an estimate of income and expenses drawn up on the basis of a program (business plan) for the financial and economic activities of this enterprise. The receipts and expenditures of funds in the specified estimate should be detailed by the sources of their financing, by the funds created at the enterprise in accordance with its charter, as well as by the purposes (directions) of using the funds. In order to ensure normal conditions for organizing control over the targeted use of funds of a state-owned enterprise, it is advisable to detail all expenses of a state-owned enterprise by ECR codes ... "
(Garnov, I. Features of the organization of financial and economic activities of a state-owned enterprise // Financial newspaper [Electronic resource]. - 2006. - September (No. 36).

Article 19
"one. A federal state-owned enterprise has the right to alienate or otherwise dispose of its property only with the consent of the Government of the Russian Federation or the federal executive body authorized by it.
A state-owned enterprise of a constituent entity of the Russian Federation shall have the right to alienate or otherwise dispose of its property only with the consent of the authorized body of state power of the constituent entity of the Russian Federation.
A municipal state-owned enterprise has the right to alienate or otherwise dispose of its property only with the consent of the authorized body of local self-government.
The charter of a state-owned enterprise may provide for the types and (or) size of other transactions, the conclusion of which cannot be carried out without the consent of the owner of the property of such an enterprise.
A state-owned enterprise independently sells its products (works, services), unless otherwise established by federal laws or other regulatory legal acts of the Russian Federation.
2. A state-owned enterprise has the right to dispose of its property, including with the consent of the owner of such property, only to the extent that does not deprive him of the opportunity to carry out activities, the subject and goals of which are determined by the charter of such an enterprise. The activity of a state-owned enterprise is carried out in accordance with the estimate of income and expenses, approved by the owner of the property of a state-owned enterprise ... "
(Federal Law "On State and Municipal Unitary Enterprises" (as amended on December 8, 2003, December 18, 2006, July 24, December 1, 2007) dated November 14, 2002 No. 161-FZ [Electronic resource] ).

State-owned enterprise and features of the legal status of its property
“State-owned enterprises are among the state unitary enterprises created by the owner of the property and not endowed with the right of ownership to the property provided by the owner. The property of a unitary enterprise is owned by the Russian Federation, a subject of the Russian Federation or a municipality. Accordingly, a distinction is made between federal state-owned enterprises, state-owned enterprises of the subjects of the Russian Federation, and municipal state-owned enterprises.
On behalf of the Russian Federation or a constituent entity of the Russian Federation, the rights of the owner of the property of a unitary enterprise are exercised by state authorities of the Russian Federation or state authorities of a constituent entity of the Russian Federation within their competence established by acts defining the status of these bodies. On behalf of the municipality, the rights of the owner of the property of a unitary enterprise are exercised by local governments within their competence established by acts defining the status of these bodies.
The property of a state-owned enterprise belongs to it on the basis of the right of operational management, is indivisible and cannot be distributed among contributions (shares, shares), including among employees of such an enterprise.
A state-owned enterprise, as a subject of the right of operational management, is obliged: firstly, to take into account the limits and restrictions established by law for such enterprises; secondly, to exercise their powers in accordance with the objectives of the enterprise; thirdly, to take into account and fulfill the tasks of the owner of the property assigned to him; fourthly, to use the property provided to him for operational management, strictly for its intended purpose.
If the state-owned enterprise has surplus property, or the property is not used by it, or is not used for its intended purpose, then the owner of this property has the right to withdraw it and dispose of it at his own discretion. In addition, budget appropriations allocated to a state-owned enterprise and not used by it after a year are subject to mandatory return to the federal budget. The owner of the property may interfere in the financial and economic activities of a state-owned enterprise, but only in cases specially stipulated by law ... "
(Akhmetyanova, Z.A. State-owned enterprise and features of the legal status of its property / Z.A. Akhmetyanova // Access mode: http://www.lawmix.ru/comm.php?id=4266_. - Title from the screen. – (Date of treatment: 3.11.2009).

Legal status of state-owned enterprises
“According to the Law on Unitary Enterprises, a state-owned enterprise is not entitled to create subsidiaries, however, it is granted the right, in agreement with the owner, to create branches and open representative offices. In accordance with Decree of the Government of the Russian Federation of December 30, 2002 No. 940, a federal state-owned enterprise must coordinate these issues with the federal executive body in charge of it. In addition, a state-owned enterprise may be a participant (member) of commercial organizations, as well as non-profit organizations in which participation of legal entities is allowed. The decision to participate in a commercial or non-commercial organization is made with the consent of the owner. With regard to federal unitary enterprises, the functions of coordinating the solution of this issue are assigned to the Ministry of Property of the Russian Federation.
A state-owned enterprise has a special legal capacity. With regard to state-owned enterprises, the legislation provides for full property liability for their obligations. At the same time, an essential feature of their legal status is the obligation of the owner to bear subsidiary liability for their obligations if the property of the enterprise itself is insufficient. As a result, state-owned enterprises are not subject to insolvency (bankruptcy) legislation.
A state-owned enterprise is established by decision of the Government of the Russian Federation, or an executive authority of a constituent entity of the Russian Federation, or a local self-government body. The decision defines the goals and subject of activity of the state-owned enterprise. The Law on Unitary Enterprises provides an exhaustive list of cases for the creation of enterprises of this type:
- if the predominant or significant part of the manufactured products, work performed or services provided is intended for federal state needs, the needs of a constituent entity of the Russian Federation or a municipality;
- if it is necessary to use property, the privatization of which is prohibited, including property necessary to ensure the security of the Russian Federation, the operation of air, rail and water transport, the implementation of other strategic interests of the Russian Federation;
- if it is necessary to carry out activities for the production of goods, the provision of services sold at prices established by the state in order to solve social problems;
- if necessary, the development and production of certain types of products withdrawn from circulation and limited circulation;
- if necessary, the implementation of certain subsidized activities and the conduct of unprofitable industries;
- if it is necessary to carry out activities provided for by federal laws exclusively for state-owned enterprises ... "
(Legal status of state-owned enterprises // Access mode: http://www.lex-pravo.ru/codex.php?ch=5&art=18&t=pp. - Title from the screen. - (Date of access: 3.11.2009).

Development of legal regulation of the organization and activities of state enterprises
“From a unitary enterprise on the right of economic management, a state enterprise also differs in that it is not entitled to dispose of immovable and movable property without the consent of the owner (the exception is the finished product produced by the enterprise).
The production and economic activity of a state-owned enterprise is carried out in accordance with the plan - order, approved by the owner, and the development plan, developed and agreed with the authorized body of the owner. A state-owned enterprise is allowed to conduct independent economic activity only with the consent of the authorized body, which exercises general control over the activities of enterprises. Once a quarter, it reports to a higher body not only on the implementation of the plan - the order and the development plan, but also on the permitted independent economic activity. As you can see, the rights of a state-owned enterprise in relation to the property assigned to it are sharply limited in comparison with a unitary enterprise.
Financing the activities of a state-owned enterprise related to the implementation of the plan - the order and the development plan of the enterprise, its production and social development, is carried out primarily at the expense of income from the sale of products. Unlike a conventional unitary enterprise, if its own funds are insufficient, a state-owned enterprise is allocated funds from the federal budget for strictly defined areas: the implementation of the plant development plan, the maintenance of social infrastructure facilities, and compensation for losses from the implementation of the plan - order. In addition, the decision to allocate these funds to the enterprise is made by the Government of the Russian Federation only after the provision of information on their spending and the overall results of the economic activity of the state-owned plant for the previous year. Budgetary funds not used by the enterprise in the current year are returned to the federal budget.
The owner himself establishes the procedure for distributing the income of a state-owned enterprise, without coordinating it with the enterprises. In an ordinary unitary enterprise, he has the right to receive only a part of the profit from his property. The profit received by a state-owned enterprise from the sale of products (works, services) and made in accordance with the plan - order and as a result of independent economic activity permitted to it, is directed to certain purposes in accordance with the standards established annually by the authorized body of the owner. Moreover, the procedure for establishing standards is approved by the Ministry of Economy of the Russian Federation and the Ministry of Finance of the Russian Federation. The remaining profit is withdrawn to the federal budget.
The state bears subsidiary liability for the debts of a state-owned enterprise. This ensures the protection of the interests of other participants in the property turnover ... "
(Kosyakova N. I. Development of legal regulation of the organization and activities of state enterprises / N. I. Kosyakova // http://www.juristlib.ru/book_1880.html. - Title from the screen. - (Date of access: 3.11.2009 ).

Riots are coming
“According to NG, in the middle of last week, the Ministry of Culture received draft documents from the Ministry of Finance that relate to all budgetary institutions. It is assumed that the work on these documents will be completed as soon as possible and they will soon acquire official status. According to the projects, as early as next year, all budgetary institutions should be transformed either into autonomous institutions, or into budgetary institutions of a new type, or become state-owned institutions ...
Reforms were conceived long before the crisis, but in a crisis, these changes, quite clearly, are doubly and triply more dangerous.
That a state-owned institution guarantees stable, albeit modest, funding, but deprives the cultural institution of any income. Rather, all the money earned from such a new form of management goes to the budget.
And the very form of a government institution turns this institution into a kind of branch of the Ministry of Culture, which the founder, the Ministry of Culture, can liquidate at any time. Any state-owned institution can easily become a budgetary or even autonomous institution, but a reverse move can be made in the future only by decision of the government. Small provincial museums, which only yesterday were ready to think about free floating, now have to think three times before making a decision.
A budget institution seems to be the most acceptable form, but it can be considered unprofitable, and then it can be liquidated from above, that is, by the state. Even less is the responsibility of the state to autonomous institutions.
In short, even at first glance, these three forms, whether it be a theater or a museum, are completely unsuitable for the sphere of culture.
Plus, the reduction in funding, which even in the best years grew in absolute terms and decreased from year to year in percentage terms.
According to the Secretary of State of the Ministry of Culture Ekaterina Chukovskaya, everything is not so scary. She believes that there is nothing particularly new in the upcoming projects, rather, we can talk about the attempts that have been made over the past about five years “to create a form of organization of cultural institutions that would level the shortcomings that these institutions are given by our Civil Code, the goal is reduce the degree of unfreedom. But in response, the responsibility of the heads of cultural institutions also increases ...
Public institutions, according to Chukovskaya, will most of all correspond to the current budgetary institutions and will also be fully subsidized by the state, “but the amount of these subsidies is not announced,” while “everything they earn should also go to the budget. It is unlikely that those organizations that know how to earn money themselves and that generally provide at least some paid services will like this.”
It is already known today that the Ministry of Education has refused to transfer all its educational institutions into the form of state institutions - everything, both pre-school, and school, university, and so on. Will it give educational institutions more freedom? Or will this be followed by cuts in subsidies?
Are the heads of educational institutions aware of all the risks of other organizational and economic forms?
Let us return, however, to culture.
If an institution is able to earn 30% of its budget on its own, judging by how events are developing, it will be pushed to move into the forms of REVOLT and AU. Tempting more freedom.
No one will allow regrouping the budget in a government institution, but in other forms - please. Some amount will be allocated for the AC, with which the institution will be able to do almost anything it wants (except, of course, what is punishable by law). But the question that immediately arises prevents one from rejoicing: what are these same amounts enough for? .. "
(Zaslavsky, G. Riots are not far off / Grigory Zaslavsky // Nezavisimaya gazeta [Electronic resource]. - 2009. - August 10. - Access mode: http://www.ng.ru/culture/2009-08-10/ 1_bunt.html).

Salary increase may be by the end of 2010...
“State-owned enterprises are not new institutions, they are economic entities that are completely on the budget estimate, and the state fully finances all expenses according to the estimate that state-owned enterprises use in their activities. This approach is clear enough. Budget institutions of a new type are close to autonomous ones. And the differences there are not so big, although they are. The main differences are that such budgetary institutions must maintain their budgetary accounts in the federal treasury. In this case, there is more control over the use of budgetary funds by the state. And so the budgetary institutions of the new type will also work according to the state order, they will have tougher relations with the founders, who control such institutions more and are more responsible for their economic activities. Perhaps, at the moment, these are all the significant differences between budgetary institutions of a new type and autonomous ones.
- In your opinion, which of the listed forms is the most optimal for cultural institutions?
- Museums or theaters, creative groups or houses of culture, philharmonics or other concert institutions - they all must see their own benefit in one form or another that suits them.
Now, when the law is passed, it is important for us to understand what is the interest of cultural institutions, what type of institution they are leaning towards. If the creation of budgetary and autonomous institutions depends on the collectives themselves, then in order to become a state-owned enterprise, we need to include such an institution in a special list ...
Therefore, we believe that the transition to a new form of management should be associated with a two-year moratorium on reducing funding for cultural institutions that have chosen a different path of existence - AU or riot. Such a ban is a guarantee that, having freed up the creative possibilities of all teams to search for a source of financing for their activities, we will not allow the state's influence to decrease during this reform period ... "
(Ivliev, G. Salary increase may be by the end of 2010 ... / Grigory Ivliev; Maria Tokmasheva // Culture [Electronic resource]. - 2009. - September 24-30. - Access mode: http://www. kultura-portal.ru/tree_new/cultpaper/article.jsp?number=852&rubric_id=200&crubric_id=1002077&pub_id=1069866).

The era of riots has come
“The draft federal law “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions” has been submitted to the Government of the Russian Federation for consideration. The expected date of entry into force of this law is January 1, 2010. The wait, as they say, is not long...
However, in order not to cause a real rebellion in the public sector, the draft law proposes another form of management - a "state institution", which is closest to today's budget ones. Such an enterprise will be financed according to the estimate. The founder (owner) bears full subsidiary liability to him. That's just all their off-budget income public institution will have to enroll in the budget of the appropriate level.
It is assumed that this type of institutions will primarily include authorities, military institutions and institutions of all law enforcement agencies. All the rest who want to go to the "kazenka" must "sign up" in a special list, which will be approved by the Government of the Russian Federation.
Federal institutions can apply for this form of management, the amount of extrabudgetary funds of which is less than 10 percent of the total annual funding. For cultural institutions of the subjects of the federation and municipalities, the threshold is raised to 30 percent. “Public institutions will most of all correspond to the current budgetary institutions and will also be fully subsidized by the state, but the volume of these subsidies is not announced, while everything they earn should also go to the budget. It is unlikely that those organizations that know how to earn money themselves and who in general, they provide at least some paid services," explains Ekaterina Chukovskaya. It is assumed that a state-owned institution can at any time easily transform into a budgetary or even autonomous institution, but the reverse process can take place only by decision of the government. Therefore, it is already important for legislators to understand which of the cultural institutions want to become "state-owned".
Of course, of all the proposed forms, "kazenka" at first glance seems to be the safest from the point of view of the functioning of a cultural institution. It is only obvious that the list of "state-owned enterprises" will be small (otherwise, why start such reforms at all?), and if cultural institutions get there, then only the largest ones, which have the unspoken status of "national shrines" ...
(Tokmasheva, M. The era of riots has come: why do we need new types of budgetary institutions / Maria Tokmasheva // Culture [Electronic resource]. - 2009. - October 8-15. - Access mode: http://www.kultura-portal.ru /).

Prep. N. E. Filippova, head. SNIKI

A unitary enterprise based on the right of operational management is created by decision of the Government of the Russian Federation on the basis of federally owned property. Another name for such an enterprise is a federal state-owned enterprise. The founding document of a state-owned enterprise is its charter, approved by the Government of the Russian Federation. The firm name of the enterprise must contain indications that the enterprise is state-owned.

A state-owned enterprise, in relation to the property assigned to it, exercises operational management within the limits established by law in accordance with the objectives of its activities, the tasks of the owner and the purpose of the property. The owner of property assigned to a state-owned enterprise has the right to seize excess, unused or misused property and dispose of it at his own discretion.

A state-owned enterprise independently sells its products, unless otherwise established by legal acts.

A state-owned enterprise has the right to alienate the property assigned to it only with the consent of the owner of this property. The procedure for distributing the income of a state-owned enterprise is determined by the owner of its property.

The Government of the Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise if its property is insufficient, and a state-owned enterprise may be reorganized or liquidated by decision of the Government of the Russian Federation.

Forms of road transport enterprises

In the automotive industry, standard forms of enterprises have been established, functioning depending on their own specialization. In addition to classifying firms according to organizational and legal forms, forms of ownership and industry affiliation, the distribution of enterprises (firms) by the number of employees is of great practical importance. Based on the number of employees, firms are divided into small, medium and large enterprises. This gradation is rather conditional and largely depends on industry specifics. Since the legislation and economic policy of the Russian Government currently provides for certain measures to stimulate the development of private business, small businesses are provided with specific tax and other benefits.

Large-scale business is characterized by forms based on the association of enterprises, firms into aggregate structures: corporations, business associations, concerns, holding companies, consortiums.

A corporation is a joint-stock company that combines the activities of several firms to achieve their common goals or protect certain privileges. As a legal entity, the corporation is responsible for dates and taxes for all its constituent enterprises and acts as an independent business entity.

Business associations are contractual associations of enterprises and organizations created to jointly perform similar functions and coordinate common activities. Association members have the right to be members of any other associations.

Concerns - a form of large contractual associations, usually of a monopoly type, which allows using the possibilities of large-scale production. The most important feature of the concerns was the unity of ownership of its member firms, enterprises, banks.

Holding companies - are characterized by the fact that they have control over other companies, either through ownership of their shares and cash capital, or in connection with the right to appoint directors of controlled companies.

A consortium is a temporary voluntary association of enterprises and organizations formed to solve specific tasks and problems, to implement large investment, scientific, technical and environmental projects.

Specialization of motor transport enterprises

In addition to general classification features (according to the form of activity, size, organizational and legal forms), road transport enterprises differ in the types of services provided:

Passenger ATPs (bus depots for servicing urban transportation, intercity, sightseeing and tourist trips, etc.) are usually located in large cities and regional centers - the places with the largest number of routes. ATPs are located in such a way as to exclude zero (idle) runs as much as possible and, as a rule, are constructed in the form of buildings with built-in infrastructure for the storage and repair of rolling stock;

Freight ATP (general purpose, specialized in certain types of transportation - containers, industrial products, metal, bricks, bulk cargo, reinforced concrete products, oil products and fuels and lubricants, consumer goods, bakery products). Freight ATPs are located near cargo-generating industrial enterprises and railway freight stations, usually on the outskirts of the city in order to unload its center from traffic jams. Freight ATPs are built in the form of a fenced area with a complex of industrial-type buildings, where administrative, repair, auxiliary areas and workshops are located, located in one or more buildings.

Other enterprises of the motor transport complex include:

Forwarding enterprises;

Bus stations and bus stations;

Specialized enterprises for the maintenance and repair of vehicles;

Branch training and course combines, producing training and retraining of road transport specialists.

A unitary enterprise is a state or municipal enterprise that is a commercial organization that is not endowed with the right of ownership of the property assigned to it (property is indivisible and cannot be distributed among deposits). The owner of the property of such an enterprise is a society (state) represented by the Government of the Russian Federation or the government of a constituent entity of the Russian Federation or a self-government body represented by a municipality. There are two sub-forms of unitary enterprises:

· on the right of economic management;

· on the right of operational management (federal state enterprise).

The property of a unitary enterprise on the right of economic management is in state or municipal ownership. It is created by decision of the authorized state (municipal) body.

The owner is not responsible for the obligations of such an enterprise. The enterprise is liable for its obligations with all its property and is not liable for the obligations of the owner.

Such a unitary enterprise owns, uses and disposes (by agreement with the owner) of the property, may create a subsidiary unitary enterprise by transferring part of its property to it for economic management.

The owner of such an enterprise has the right to receive part of the profit of a unitary enterprise, decides on the creation, reorganization and liquidation of an enterprise, determining the subject of its activity, control over the use and safety of property.

The authorized capital of such a unitary enterprise is fully paid by the owner before state registration. The size of the authorized capital of a unitary enterprise is regulated by law. If the value of net assets at the end of the financial year is less than the size of the authorized capital, then the authorized body is obliged to reduce the authorized capital, of which the creditors are notified.

The property of a unitary enterprise on the right of operational management is in the state ownership of the Russian Federation. Such an enterprise is created by the Government of the Russian Federation. The Government of the Russian Federation bears subsidiary (additional) liability for the obligations of such an enterprise (it is called a federal state-owned enterprise).

A unitary state enterprise, based on the right of operational management, independently only owns and uses property in accordance with the goals of its activities and the tasks of the owner. It can dispose of property only with the consent of the owner (the Government of the Russian Federation). The owner has the right to seize the equipment of such a unitary enterprise that is surplus or not used for its intended purpose.

The state-owned enterprise independently sells its products.

The procedure for distributing the income of a state-owned enterprise is determined by the owner of its property.

The term "enterprise" is extremely important to distinguish from the term "institution". An enterprise is, as a rule, an organization that conducts business activities for the purpose of generating income. Institution - ϶ᴛᴏ an organization that, as a rule, performs social functions (state institutions, educational, health, cultural, etc.).

Institutions are not entitled to dispose of the property assigned to it, acquired at the expense of funds allocated to it according to the estimate by the owner (in our case, the state or municipality). If, in accordance with the constituent documents, the institution is granted the right to carry out income-generating activities, then the income received from such activity and the property acquired at the expense of these incomes enters the independent disposal of the institution and is accounted for as a separate balance sheet.

State and municipal property is in the institution on the right of operational management.

When the ownership rights to a state and municipal enterprise are transferred to another person, the rights of economic management and operational management are preserved.

The fundamentals of the legal status of state-owned enterprises are established by the norms of the Civil Code of the Russian Federation, Federal Law No. 161FZ of November 14, 2002 “On State and Municipal Unitary Enterprises”1 (hereinafter referred to as the Law on Unitary Enterprises).

A state-owned enterprise is a unitary enterprise based on the right of operational management. In accordance with this Law, a commercial organization is recognized as a unitary organization that is not endowed with the right of ownership of property, which is assigned to it by the owner. The property of a state-owned enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. Depending on the owner, a state-owned enterprise may be federal, be owned by a constituent entity of the Russian Federation, or be a municipal state-owned enterprise.

In addition to state-owned enterprises, under the legislation of the Russian Federation, unitary enterprises are created based on the right of economic management.

According to the Law on Unitary Enterprises, a state-owned enterprise is not entitled to create subsidiaries, but it is granted the right, in agreement with the owner, to create branches and open representative offices. In accordance with Decree of the Government of the Russian Federation of December 3, 2004 No. 7391, a federal state enterprise must coordinate these issues with the federal executive body in charge of it. In addition, a state-owned enterprise may be a participant (member) of commercial organizations, as well as non-profit organizations in which participation of legal entities is allowed. The decision on the participation of federal state-owned enterprises in a commercial or non-commercial organization is made by the federal executive authorities in agreement with the Federal Agency for Federal Property Management.

A state-owned enterprise has a special legal capacity. With regard to state-owned enterprises, the legislation provides for full property liability for their obligations. At the same time, an essential feature of their legal status is the obligation of the owner to bear subsidiary liability for their obligations if the property of the enterprise itself is insufficient. As a result, state-owned enterprises are not subject to insolvency (bankruptcy) legislation.

A state-owned enterprise is established by decision of the Government of the Russian Federation, or an executive authority of a constituent entity of the Russian Federation, or a local self-government body. The decision defines the goals and subject of activity of the state-owned enterprise. The Law on Unitary Enterprises provides an exhaustive list of cases for the creation of enterprises of this type:
if the predominant or significant part of the products manufactured, work performed or services provided is intended for federal state needs, the needs of a constituent entity of the Russian Federation or a municipality;
- if it is necessary to use property, the privatization of which is prohibited, including property necessary to ensure the security of the Russian Federation, the operation of air, rail and water transport, the implementation of other strategic interests of the Russian Federation;
if it is necessary to carry out activities for the production of goods, the provision of services sold at prices established by the state in order to solve social problems;
if necessary, the development and production of certain types of products withdrawn from circulation and limited circulation;
if necessary, the implementation of certain subsidized activities and the conduct of unprofitable production;
if it is necessary to carry out activities provided for by federal laws exclusively for state-owned enterprises.

The constituent document of a state-owned enterprise is its charter, approved by the authorized state body or local self-government body. The charter of a federal state-owned enterprise is approved by the Government of the Russian Federation. The content of the charter and the procedure for amending it is determined in Art. 9 of the Law on Unitary Enterprises. State registration of a state-owned enterprise is carried out in accordance with the Registration Law. At the same time, it should be noted that the statutory fund is not created in state-owned enterprises.

The peculiarities of the legal status of a state-owned enterprise are largely determined by the legal regime of its property, which, as already noted, is assigned to the enterprise on the basis of the right of operational management1. It is also important to note that the Law on Unitary Enterprises provides for a special procedure for the distribution of enterprise income, which should be determined by the Decree of the Government of the Russian Federation, authorized state authorities of the constituent entities of the Russian Federation or local governments.

The legislation provides the owner of the property of a state-owned enterprise with broad powers, a list of which is given in Art. 20 of the Law on Unitary Enterprises. Let's name some of them:
making a decision on the establishment of an enterprise, reorganization and liquidation, approval of the charter;
determination of the goals, subject, types of activity of the enterprise, giving consent to its participation in other legal entities, in associations of commercial organizations;
determination of the procedure for compiling, approving and establishing indicators of plans (programs) for the financial and economic activities of the enterprise;
appointment to the position of the head of the enterprise, conclusion of an employment contract with him;
coordinating the hiring of the chief accountant, concluding an employment contract with him;
giving consent to the disposal of property, including transactions related to the provision of loans, sureties, guarantees, other encumbrances, assignment of claims, transfer of debt, conclusion of a simple partnership agreement, major transactions, as well as transactions in which there is interest, and other transactions;
control over the intended use and safety of property;
approval of indicators of economic efficiency of the enterprise, control over their implementation;
approval of accounting and other reporting, decision-making on conducting audits, determining the amount of payment for the auditor's services;
seizure of surplus, unused and misused property from a state-owned enterprise;
bringing to the state enterprise binding orders for the supply of goods, performance of work, provision of services for state or municipal needs;
approval of income and expenditure estimates.

The implementation of the said powers of the owner of a federal state-owned enterprise is carried out by the federal executive body in charge of the enterprise, the Federal Agency for Federal Property Management. The division of powers between these bodies is carried out by Decree of the Government of the Russian Federation of December 3, 2004 No. 739.

Liquidation and reorganization of federal state-owned treasury enterprises included in the list of strategic enterprises and strategic joint-stock companies, approved by Decree of the President of the Russian Federation of August 4, 2004 No. 1009, are carried out by the Government of the Russian Federation on the basis of a decision of the President of the Russian Federation.

The sole executive body of a state-owned enterprise is its head, appointed by the owner and accountable to him. The manager must act in the interests of the enterprise, conscientiously and reasonably. The legal status of the head of the enterprise is determined by Art. 21 of the Law on Unitary Enterprises and labor legislation. It should be emphasized that the head of the enterprise is responsible for the losses caused to the state-owned enterprise by his guilty actions (inaction). The owner of the enterprise may sue him for such damages. In the cases provided for by federal laws, collegial advisory bodies may be formed at state-owned enterprises.

The peculiarities of the legal status of a state-owned enterprise should also include the publicity of financial statements, their presentation to authorized bodies, the possibility for the owner to establish cases of mandatory annual audit.