A federal state unitary enterprise can create. State and municipal unitary enterprises

A unitary enterprise is a commercial organization not endowed with the right of ownership of property assigned to it by the owner of this property.

The essence of a unitary enterprise

Unitarity is a specific form of organization of activity.

Unitarity is characterized by:

Creation of a legal entity by allocating a certain property mass by the owner, and not by combining the property of several persons;

Retention of ownership of the property by the founder;

Assignment of property to a legal entity on a limited property right (economic management or operational management);

Indivisibility of property;

Lack of membership;

sole governing bodies.

The main reasons for the creation of unitary enterprises include:

The need to use property, the privatization of which is prohibited;

Carrying out activities to solve social problems, including the sale of certain goods and services at minimum prices and the organization of procurement and commodity interventions for essential goods;

Ensuring certain subsidized activities and conducting unprofitable industries.

The purpose of the activity of unitary enterprises is the solution of state problems on a commercial basis.

Rules Art. 113-115, 294-297 of the Civil Code of the Russian Federation regulate only the legal status of enterprises and do not affect the rights and obligations of employees, as is the case with participants and members of economic partnerships and societies, production cooperatives. The rights and obligations of employees are determined primarily by labor law. If a unitary enterprise, with the consent of the owner, has made a contribution to the economic society, then the profit received cannot be distributed among the employees of the enterprise, it becomes the property of this enterprise as a whole.

The property allocated to a unitary enterprise during its creation is in state or municipal ownership and belongs to it on the basis of the right of economic management or operational management. The firm name of a unitary enterprise must contain an indication of the owner of its property. The charter should clearly indicate to whom (the Russian Federation, which particular subject of the Russian Federation or local government) owns the property of a unitary enterprise on the basis of ownership. A unitary enterprise is liable for its obligations with all its property and is not liable for the obligations of the owner of its property. The body of a unitary enterprise is the head, who is appointed by the owner or a body authorized by the owner and is accountable to him.

Unitary enterprises can be of three types:

Federal State Unitary Enterprise - FSUE

State unitary enterprise - SUE (subject of the federation)

Municipal unitary enterprise - MUP (Municipal entity)

State enterprise- a kind of commercial organization, since they are created for production and economic activities (creation of material values, provision of economic services, etc.).

Characteristic features of the administrative and legal status of state enterprises can be found on the example of state unitary enterprises. In view of the absence of a federal law on them, they are currently given a predominantly civil law characteristic as legal entities of a special kind. But even civil legislation contains a number of provisions that are directly related to the administrative and legal characteristics of unitary enterprises.

Firstly, an enterprise is recognized as a unitary enterprise, to which certain property is assigned by its owner, i.e. state. Such an enterprise can only be created as a state enterprise (if the possibility of creating unitary municipal enterprises is not taken into account).

Secondly, a unitary enterprise is created by decision of the authorized state body, which also approves the constituent document of the enterprise - its charter. The appropriate executive authority is implied. Thus, the Ministry of Railways of the Russian Federation creates, reorganizes and liquidates federal railway transport enterprises, approves their charters, etc.

Thirdly, the body of a unitary enterprise is the head appointed by the owner or a body authorized by him. The head of the enterprise is accountable both to the owner and to the specified body.

Fourthly, the head of a state unitary enterprise is endowed with a certain amount of powers of a legally imperious nature, which are implemented within the framework of the enterprise.

Fifth, a unitary enterprise is subject to state registration with the justice authorities.

It should be added to this that it is the executive authorities that exercise control and supervision over the activities of unitary enterprises, apply various kinds of administrative and coercive means of influence in relation to them, license their activities in established cases, have the right to place on them certain types of state orders for the supply of products (for example, a state defense order).

It is provided that the legal status of state enterprises and institutions is regulated by a special federal law. However, there is still no such legal act; many issues of their organization and activities are resolved by presidential decrees and government decrees.

33Municipal enterprise.

State and municipal enterprises operating under the right of economic management constitute a significant part of unitary enterprises.

municipal enterprise - 1,000 minimum wages (Article 12 of the Law on Unitary Enterprises).

State and municipal enterprises can be created to carry out scientific and scientific and technical activities, develop and manufacture products that are in the sphere of the national interests of the state and ensure national security, and produce products that are withdrawn from circulation and have limited circulation.

A municipal enterprise manages movable property belonging to it on the right of economic management independently, and immovable property - with the consent of the owner of the property.

Owner of a state and municipal enterprise:

Makes a decision to establish an enterprise;

Determines the goals and subject (types) of its activities;

Gives consent to the participation of the enterprise in associations and other associations of commercial organizations;

Determines the procedure for approving the indicators of plans (programs) of the financial and economic activities of the enterprise;

Approves the charter of the enterprise;

Takes a decision on the reorganization and liquidation of the enterprise, appoints a liquidation commission and approves the liquidation balance sheets of the enterprise;

Forms the authorized capital of the enterprise;

Appoints the head of the enterprise and concludes an employment contract with him;

Gives consent to the appointment of the chief accountant, approves the financial statements of the enterprise;

Approves the indicators of economic efficiency of the enterprise and controls their implementation;

Gives consent to the creation of branches and representative offices;

Gives consent to the participation of the enterprise in other organizations;

Decides to conduct audits and resolves many other issues of the enterprise.

State and municipal unitary enterprises are a special type of legal entities. The specificity is primarily related to the property status of these entities. Let us consider further what state and municipal unitary enterprises are.

general characteristics

What is a unitary state. enterprise and MUP? As mentioned above, the key criterion for distinguishing these legal entities is property status. It is believed that unitary state and municipal enterprises are non-profit organizations. However, this is not quite true. These legal entities can carry out entrepreneurial activities, however, it must be strictly within the framework of the purposes for which they were created. At the same time, all profits should go to the development of unitary enterprises. They own certain property, but have limited rights to it. Material values entrusted to institutions are indivisible and cannot be distributed by shares, including between employees.

Distinctive features

For a better understanding of them, we note the main features of a state unitary enterprise. A legal entity is created by allocating a certain part of the common property. The state is the owner. And it is he who retains the right to full disposal of the property transferred to the jurisdiction of the State Unitary Enterprise. Material values are provided for economic management or operational management. The created legal entities do not provide for membership. The governing body is sole.

Reasons for creation

State unitary enterprises, as a form of state property management, can be formed for the purpose of:

The use of property in respect of which a ban on privatization has been established.
Implementation of activities related to the solution of social problems. These include, among other things, the sale of a certain category of products and the provision of services at a minimum cost and the organization of commodity and procurement interventions for essential items.
Provision of certain subsidized types of work and the conduct of unprofitable industries.

These are the main purposes for which a state unitary enterprise can be created. The significance of this legal entity lies in solving state problems on a commercial basis.

Regulatory Features

In the provisions of Art. 11-115, as well as 294-297 of the Civil Code, only the legal status of enterprises is regulated. The rules of conduct do not regulate the legal status of employees. The obligations and legal possibilities of employees of enterprises are determined by labor legislation. Along with this, the norms contain a mention of employees of state unitary enterprises and municipal unitary enterprises. It has to do with property. As mentioned above, material assets cannot be distributed among employees. If, with the consent of the owner, the legal entity has made a contribution to the authorized capital of a unitary enterprise, then it also becomes the property of the company.

additional characteristics

Municipal and unitary enterprises in Russia must have a charter and company name. The name of the legal entity must contain an indication of the owner of the property. The charter must contain complete information about the owner. In particular, a specific subject or body of territorial authority is indicated. If the owner is the Russian Federation, then information about this should also be present in the charter.

Civil law and process

Unitary enterprises, in accordance with the Civil Code, are not liable for the obligations of the owner of the property. Accordingly, in the event of disputes, these legal entities will not act as defendants. Meanwhile, municipal unitary enterprises, as well as state unitary enterprises, are liable for their debts. The owner of the property is not responsible for their obligations. The exception is cases of bankruptcy due to the actions of the owner.

Forms of legal entities

State and municipal unitary enterprises can be of two types. Classification is carried out depending on the type of property rights. State and municipal unitary enterprises entrusted with property under the right of economic management are formed by decision of an authorized institution of federal or territorial authority.

Charter

It acts as a founding document. The charter is approved by the department, ministry or other body that coordinates and regulates work in the relevant industry. In addition to the usual information that is mandatory for all legal entities, the document contains information about the goals and subject of activity, the size of the authorized capital. Its size should not be less than 5,000 times (for SUEs) or 1,000 times (for MUPs) the minimum wage. The fund must be fully financed by the owner of the property within three months from the date of establishment of the legal entity. Unitary enterprises are considered to be the only commercial structures that have rights and obligations that are directly related to the activities specified in the charter.

State institutions

When such enterprises are created, the property is transferred to them for operational management. The owner of material assets can be a region, the Moscow Region or the Russian Federation. The charter also acts as a constituent document. It is approved by the government, regional or territorial authority. A state institution cannot dispose of property, regardless of whether it is movable or immovable, without the appropriate permission of the owner. The name of the legal entity must indicate its type. For the obligations of a state-owned enterprise of the Russian Federation, the subject or the Moscow Region may bear subsidiary liability. This is allowed if the property of the institution is not enough to satisfy the claims of creditors. The formation and liquidation of a municipal unitary enterprise, including state-owned, is carried out by decision of the territorial authority. Termination of the activities of the SUE is carried out on the basis of a decree of the government or a regional authorized body.

Features of the use of property

Under economic management, unitary enterprises can dispose of the entrusted material values, income, products (services provided) independently. At the same time, restrictions established by legislative and other regulatory acts must be taken into account. Operational management involves the obligatory obtaining of the consent of the owner for any actions with the property.

Owner rights

The owner decides on issues related to the creation of the enterprise, determines the goals and subject of its activities. The powers of the owner include control of the use of property for its intended purpose, ensuring its safety. The founder also resolves issues related to the liquidation or reorganization of the enterprise.

Restrictions

Unitary enterprises cannot create subsidiaries. The legislation establishes a prohibition for institutions that have property under economic management to act as founders of other similar legal entities by transferring to them a part of the material assets entrusted to them by the owner. This procedure is determined by the need to prevent the property from getting out of control.

Sources of property formation

They can be:

Profit that is received in the course of carrying out its activities.
Property provided by the decision of the owner as a contribution to the statutory fund, or other material assets transferred by the owner.
Borrowed funds. These include loans from banks and other financial institutions.
Depreciation deductions.
Capital investments and budget subsidies.
Incomes (dividends) that come from business partnerships and companies in whose authorized capital a legal entity participates.
Donations and voluntary contributions from citizens, institutions, organizations.
Other sources, the existence of which does not contradict the law. These include, among other things, income from the provision of property for rent to other entities.

Transactions

Unitary enterprises cannot dispose of real estate. Realization of objects is carried out exclusively with the permission of the founder. At the same time, real estate transactions worth more than 150 million rubles are approved by the Federal Agency for Federal Property Management on the basis of a decision of the Government of the Russian Federation or a decision taken on its behalf by the Deputy Prime Minister.

Programs of activities

The relationship of SUEs with owners is regulated by government regulations. One of these acts approved the rules for the development of programs for the activities of the legal entities in question and the determination of profits to be deducted to the budget. Part of the income, as mentioned above, can be directed to the development of the enterprise.

Specificity of financial resources

One of the key differences between unitary enterprises and others, primarily joint-stock companies, is the methods of capital formation, the formation and use of income, and the attraction of borrowed and budgetary funds. The cash fund is created at the expense of current and fixed assets assigned to the legal entity. The amount of capital is reflected in the balance sheet as of the date of approval of the constituent document (charter). Its functions are similar to those performed by the monetary fund of any other commercial structure. In addition to the fact that capital acts as a material basis for the legal entity to carry out its activities, it is a kind of indicator of the effectiveness of its work. If, at the end of the reporting period, the net asset price becomes less than the minimum amount established by law on the date of registration of the enterprise, and is not restored within three months, the founder must liquidate the company. If no relevant decision has been made within the specified period, creditors may demand early performance or termination of obligations and compensation for the losses caused.

Profit

It acts as one of the most important sources of funding. Profit is formed in the same way as in other commercial structures. At the same time, the BC regards the income of unitary enterprises as a source of non-tax revenues to the budget. Every year, the legal entities in question make mandatory deductions from the profits received. The procedure, amount and terms of payments are approved by the government or regional/territorial authorities. Funds remaining after the payment of taxes and other deductions are redistributed among the funds for material incentives, social events, and so on. Part of the net income, by decision of the founder, may be directed to increase the authorized capital of the enterprise.

Directions for spending funds

Net income can be used:

For the introduction, development of new technologies and equipment, environmental protection measures.
Expansion and development of financial and economic activities, increase in current assets.
Reconstruction, construction or renovation of the OS.
Implementation of research activities, study of market conditions and demand.

Unitary enterprises can use targeted funding sources. Such allocations, as a rule, are directed to the implementation of certain activities and programs of a social orientation.

In other words, the right of ownership belongs to the state - the Russian Federation. This enterprise can carry out any activity not prohibited by law: trade, provision of services, production, education.

Definition

FSUE is a unitary enterprise that does not have the right to the succession of various types of property allocated to it by the owner.

This type of legal organization of activity has only

FSUE is responsible for its own debts with all its property, but is not liable for the debts of the owner of the property.

If the property is allocated within the framework of economic management, the enterprise can use the property, produced goods, and profit. All this is carried out within the framework prescribed in the laws and various acts of the Russian Federation.

Within the framework of operational management, the FSUE management has the right to use goods, property and profits with the approval of the owner.

The owner of the property himself registers the company, prescribes the goals of the work. The owner controls the intended use of the property entrusted to the unitary enterprise.

The owner can register ownership of the enterprise under the guise of investments in the authorized capital.

FSUE cannot create subsidiaries. The legislation also prohibits enterprises operating on the basis of economic management rights to be the founder of any unitary enterprise by allocating part of the property to operational management. This ban was imposed in order to track the withdrawal of part of the enterprise's property when opening subsidiaries.

Ways of formation of FSUE property

These are the sources:

property allocated by the owner of the enterprise as payment for the authorized capital;
other property transferred to the enterprise with the approval of the owner;
profits made during commercial work;
borrowed resources, including loans from banking and other credit institutions;
depreciation;
aid coming from the budgets of various levels;
dividends received from other companies in which FSUE owns a stake;
voluntary donations;
income from the lease of part of the property;
other receipts that do not run counter to the legislation of the Russian Federation.

A unitary enterprise can do anything with property. But it can sell it only with the approval of the owner.

Conducting real estate transactions

The implementation of property transactions, the price of which is more than 150 million rubles, is carried out by the Federal Agency for State Property Management. They are carried out with the approval of the government of the Russian Federation.

All actions with the property are carried out at the auction. Its organizer is a company or an individual who has signed an agreement with a unitary enterprise.

All proceeds from the sale of property, minus the costs of implementation (they cannot exceed three percent of the value of the property at the book price), the enterprise must transfer to the budget of the Russian Federation within 25 days from the date of receipt of payment.

Finances of state-owned enterprises

The FSUE form implies a feature of financial management. There are several methods for creating sources of income.

The finances of unitary enterprises differ significantly in the creation of authorized capital, the generation and use of profits. They are also distinguished by ways of attracting borrowed resources.

The authorized capital is the funds formed with the help of fixed and working resources. The amount of capital is recorded in the balance sheet of a unitary enterprise as of the date of signing the charter.

The value of the authorized capital of the enterprise must be at least 5 thousand minimum wages, which is valid at the time of state registration of the organization.

The functions of the authorized capital of a unitary enterprise coincide with the functions of commercial companies. In addition, the statutory fund acts as a financial foundation for the implementation of economic activities, being an indicator of its expediency.

Profit is an essential source of creation of FSUE funds. It is generated like the income of commercial enterprises. But the Budget Code of the Russian Federation stipulates that the profit of the Federal State Unitary Enterprise acts as a source of non-tax revenues that go to the budget.

Unitary enterprises have the right to use targeted budgetary sources of funding. The funds coming from the budgets go to the implementation of some social programs. carried out under the guise of subventions, grants and subsidies.

Subventions are budgetary resources that go to FSUE free of charge.

Subsidies are resources from the budget allocated on the basis of shared financing of the costs of implementing various programs to improve the work of the Federal State Unitary Enterprise.

Organizations that are unitary can also attract borrowed resources. However, the peculiarity of their legal form - obtaining is a complex process. A unitary enterprise cannot just get a loan for its real estate. The management of the Federal State Unitary Enterprise can receive loans from the budget from the owner, which will need to be repaid.

Results

The legislation describes a unitary enterprise as a property complex that is used to make a profit.

The Civil Code of the Russian Federation characterizes FSUE as follows: it is a type of commercial company that does not have ownership of the property assigned to it by the owner.

State and municipal unitary enterprises? In Russian legislation, in particular, in the Civil Code, there is a definition of this term. In accordance with it, state and municipal unitary enterprises are organizations created for the purpose of solving the main problems and making a profit, but at the same time they are not the owners of the property assigned to them.

Only the founder has the right to dispose of it directly. They are called unitary because property cannot be divided into shares, shares, deposits and other parts. The name of this subject must necessarily contain an indication of the owner.

State and municipal unitary enterprises are divided into 2 types. The first - organizations based on It should be noted that this includes such unitary enterprises as municipal ones. They are created after the adoption of an appropriate decision by the authorized state body or municipality.

The second type is organizations based on the right of operational management. They can be founded only by decision of the government of the country. State and municipal unitary enterprises in this case have a rather specific position in the legal aspect. So, they are created for the purpose of providing certain services, performing work or producing any product, which is typical for commercial organizations. At the same time, all activities of the enterprise can be based on financing from the budget.

State (municipal) unitary enterprises. Peculiarities

First of all, this type of economic entities has a special legal capacity. That is, they are created for the purpose of performing certain work, providing services or producing some kind of product, which is a characteristic feature of commercial organizations. Nevertheless, state and municipal unitary enterprises are by no means limited in their rights to make certain transactions. So, for example, they can lease vacant premises (unless otherwise provided by the charter and other regulations).

Another feature is that such business entities are individual enterprises.

The third specific feature of this type of enterprise is associated with the Civil Code. Particular attention is paid to terminology. In relation to such organizations, the definition of "enterprise" acts as a subject in other cases - it is only an object of legal relations.

Among other things, they can apply for (this includes subsidies, subsidies, as well as subventions). It is used to run a variety of programs. Preference is given to those who have a social orientation.

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

Management of unitary enterprises

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

Advantages and disadvantages of this form of business entities

Consider first the positive aspects of unitary enterprises. Firstly, they are designed to solve those issues that are relevant in society at a given time. Secondly, they are more sustainable (compared to other commercial enterprises). This is due to the fact that they, as a rule, operate in industries whose level of profitability is not of interest to, respectively, there is no competition. In addition, support from the state protects these entities from ruin. Another advantage is the timely payment of wages, predictability.

Now, a few words about the shortcomings.

First of all, unitary enterprises are less efficient from an economic point of view. Also, a constant level of remuneration leads to a decrease in its productivity, loss of interest on the part of employees, since there is no competent motivational component. It is also important that at these facilities the use of property for personal gain, theft is quite common, and a high degree of bureaucracy is characteristic.

Thus, it can be said that it is advisable to create unitary enterprises only in those areas where the use of other forms is less effective.

unitary enterprise- This is a commercial organization that is not endowed by the owner with the right of ownership of the property assigned to it.

Such enterprises are called unitary enterprises, since their property is indivisible and cannot be distributed among deposits, shares, shares, shares.

Only state and municipal enterprises can be created in this form.

The firm name of a unitary enterprise must contain an indication of the owner of its property.

The charter should clearly indicate to whom (the Russian Federation, which particular subject of the Russian Federation or local government) owns the property of a unitary enterprise on the basis of ownership. At the same time, property (respectively, state or municipal) belongs to a unitary enterprise on the basis of the right of economic management or operational management.

Types of unitary enterprises

Unitary enterprises can be of three types:

federal state unitary enterprise (FGUP),

state enterprise of the subject of the Russian Federation (SUE);

municipal enterprise (MUP) - a unitary enterprise of a municipality.

The essence of a unitary enterprise

Unitarity is a specific form of organization of activity, which is characterized by the following features:

creation of a legal entity through the allocation of certain property by the owner;

preservation of the founder's right of ownership to the transferred property;

assignment of property to a legal entity on the right of economic management or operational management;

indivisibility of transferred property;

no membership;

the presence of a single governing body.

The main reasons for the creation of unitary enterprises

The main reasons why unitary enterprises are created include the following reasons:

the implementation of certain subsidized activities and the conduct of certain industries operating at a loss;

implementation of activities to solve a number of social problems, including the sale of individual goods, works and services at minimum prices;

the need to use property, the privatization of which is prohibited.

The purpose of the activities of unitary enterprises

Since, in accordance with paragraph 2 of Art. 50 and Art. 113 of the Civil Code of the Russian Federation, unitary enterprises are commercial legal entities, their activities are aimed at making a profit in favor of the owner of the property - the state or municipality, as well as to cover their own expenses.

In addition, the purpose of the activity is not only to make a profit, but also to satisfy the interests of the state, to meet state needs.

At the same time, depending on the method of securing property, two types of unitary enterprises are distinguished (clause 2 of article 113 of the Civil Code of the Russian Federation):

unitary enterprises based on the right of economic management (Article 114 of the Civil Code of the Russian Federation);

unitary enterprises based on the right of operational management (state-owned enterprises; Article 115 of the Civil Code of the Russian Federation).

Constituent documents of a unitary enterprise

The founding document of a unitary enterprise is:

decision to establish a federal state enterprise. Such a decision is made by the Government of the Russian Federation or federal executive bodies in accordance with the acts defining the competence of such bodies;

the decision to establish a state enterprise of a constituent entity of the Russian Federation or a municipal enterprise is taken by an authorized body of state power of a constituent entity of the Russian Federation or a local self-government body in accordance with acts defining the competence of such bodies;

The document defining the procedure for managing a unitary enterprise is its charter.

Charter of a unitary enterprise

The constituent document of a unitary enterprise is the charter of the organization, which is approved by the ministry, department or other federal body.

The charter of a state and municipal enterprise must contain, in addition to the usual information specific to each legal entity, information on the subject and goals of its activities, as well as on the size of the organization's authorized fund.

Statutory fund of a state unitary enterprise

The size of the authorized capital of a state unitary enterprise must be equal to at least 5,000 minimum wages, and that of a municipal unitary enterprise must be at least 1,000 minimum wages.

Property of a unitary enterprise

The methods of using the property of a unitary enterprise include the use of property on the right:

economic management;

operational management.

With the method of economic management, a unitary enterprise (SUE, MUP) may dispose of the property assigned to it, its products and income from the sale of goods, works or services independently, taking into account the current restrictions established by law.

With the method of operational management, a unitary enterprise (state-owned enterprise) has the right to dispose of the property assigned to it, manufactured products and income from the sale of goods, works or services only on the basis of the consent of the owner.

Sources of formation of property of a unitary enterprise

The sources of formation of the property of a unitary enterprise are:

property that is transferred to the enterprise on the basis of the decision of the owner to pay for the authorized capital;

other property that is transferred to the enterprise by decision of the owner;

profit that was received in the course of the economic activity of the enterprise;

received credit and borrowed funds;

accrued depreciation amounts;

capital investments made by the enterprise;

received subsidies from the budget;

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What to prepare. For a year now, unitary enterprises have been guided by the Federal ... No. 44-FZ when making purchases, the right of a unitary enterprise to refuse to conclude a contract with ... 2018). It is from this date that unitary enterprises are in a situation where the participant ... participate in such a competition. A unitary enterprise will be able to correct the notice no later than ... in Law No. 223-FZ Unitary enterprises should also be aware of the changes ... there are other innovations. Unitary enterprises should know that from 31 ...
Accounting for the allocated subsidies
Justify your actions? A unitary enterprise was given a subsidy for carrying out ... for ordinary activities. The unitary enterprise acted in accordance with the approved ... based on the nature of the costs (the position of the unitary enterprise); - or as part of others ... the financial result underestimates the cost. The path chosen by the unitary enterprise contributes to ... accounting policy order. * * * The position of a unitary enterprise is legitimate for the following reasons: the enterprise ...

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