Organizational legal form entrepreneurial organization; created on the basis of a voluntary agreement of legal and individuals pooling their funds by issuing shares. JSC can be with limited (shareholders are responsible only for the contributed capital or the amount guaranteed by them) and unlimited liability; open with free sale of shares on the market) and closed (shares are distributed only among the founders) type. Persons acquiring shares of this company are entitled to receive a share of profits in the form of a dividend supreme body AO is the general meeting of shareholders.
Between general meetings, management is carried out by a director or a board of directors elected at a general meeting. JSC funds can be formed from the sale of shares, accumulated profits, through bank loans, issue of bonds. To establish a joint-stock company, it is necessary to conclude a notarized agreement, called a charter. The charter must include: company name, legal address, an indication of the subject of activity, the amount of the authorized capital, the categories and nominal value of the issued shares, the form of publications of the company, the number of members of the board. According to the civil legislation of the Russian Federation, a JSC is a company whose authorized capital is divided into a certain number of shares; JSC participants (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares ( the federal law RF "On joint-stock companies" dated November 24, 1995). The capital of the AO, formed by combining many individual capitals and cash income through the issuance of shares and bonds, is then increased by the profits of the AO and the issuance of new shares. Comprises equity and borrowed.
Equity capital includes: funds received from the issue and sale of shares (actually share capital), and reserve capital, which is created by deductions from profits. Borrowed capital is formed at the expense of bank loans and funds from the issuance of bonds.
Mixed societies
The order of creation of mixed companies.
Mixed companies (SO) include firms established abroad with the participation of funds Russian organizations and capital of foreign partners. These are mainly commercial and trade-industrial firms.
Enterprises created in Russia with the participation of Russian foreign partners for the production of products and the provision of services are called joint ventures (JV). They are mainly industrial and commercial organizations.
By the end of the 1980s, about 120 COs were operating abroad. According to the subject of their activity, they can be divided into trading; transporting goods and servicing ships, engaged in fishing. SO activities contribute to the improvement Russian export primarily by increasing the production and supply of engineering products and other finished products.
The creation of SO can be done in different ways.
The first way is to organize society as first established. The advantage of this method is that the founders are free from dogmas, obligations and creditors. However, to create a CO in this case, it takes a long time to complete the procedural formalities, as well as to find land plots and construction of buildings on them (or rental of finished buildings) to create the material and technical base of the SO. The activity of the first-time CO is hampered by the lack of staff, clients and agents.
The second way is that Russian foreign trade organizations join existing national companies by acquiring shares in these companies. This operation requires less time; there is already a material and technical base, a company name and trademarks are registered, there is a circle of customers, a position in the market; Necessary relations with financial, insurance and other organizations have been established. The entry of a new partner into an existing company may lead to a change in its internal structure or change legal status society as a whole.
The final stage of the establishment of a SO is its registration in commercial register The fact of registration is subject to mandatory publication. All this comes at a significant cost. Therefore, in those countries where a residence and work permit is required, it is advisable not to register a company until the authorities issue an appropriate permit. Otherwise, the company may be registered, but will not be able to operate, and if it is liquidated, the amounts spent on registration will not be reimbursed. From the moment of registration, SO is a legal entity.
When forming a company, the procedure for its creation in accordance with the laws of the country of its location must be observed. The main requirements of national laws are reduced to the development and conclusion of a memorandum of association, the drafting and approval of the charter of the company, the creation of fixed capital of the SO, management bodies, registration of the company.
The memorandum of association is concluded in order to carry out joint actions to create a joint venture and fixes the rights and obligations only for the founders. It defines the features of the structure and type of activity of the company, the subject of activity, the amount of fixed capital, the price of shares, the procedure for formation and the competence of management bodies. The Memorandum of Association is signed by all the founders personally or through their representatives, by proxy. After approval, the charter becomes binding on all shareholders and counterparties of the company.
Management structure and forms of CO.
Depending on the management structure, SOs can have two management bodies (board and general meeting) or three (board, supervisory board and general meeting). AT recent times there was a tendency to limit the powers of the general meeting and expand those of the board. Most often, the governing bodies in SO are created on a parity basis. An exemplary SO management structure is shown in fig. one.
SO with the participation of Russian organizations are created in the form of joint-stock companies and limited liability companies (in European countries), in the form of limited liability companies (in the UK) and in the form of closed corporations (in the USA).
Joint-stock company is formed on the basis of associations of the capitals of entrepreneurs who have invested in enterprises and received securities - shares - for amounts equal to the contributions made. Ownership of shares gives the right to participate in the management of SO and to receive part of the profit (dividends). The property of a joint-stock company is completely separated from the property of individual shareholders. The company is liable for its obligations with all its property, and the shareholders risk only their contributions. The results of the joint-stock company's activities are annually checked by auditors. The company is obliged to keep records and publish reports, including the annual report, balance sheet, profit and loss account.
A limited liability company is a formed association of capitals of entrepreneurs who have invested in an enterprise. Investors receive share certificates certifying the size of the share, giving the right to participate in the management of the company and to receive profit. Proportional to the size of the share. Such companies are not allowed to announce public subscription for shares. Limited liability companies are liable for their obligations with all their property, and investors risk incurring losses only within the limits of their shares. Share certificates cannot be sold or transferred to other investors without the permission of the partners. Therefore, they are not securities and do not circulate on the markets.
The minimum amount of the authorized capital of such companies is lower than the share capital, and it can be changed without mandatory approval. general meeting shareholders, the requirements for auditing the activities of companies have been relaxed, their reports are not subject to mandatory publication.
When creating a JI, it is necessary in each particular country to study in detail the joint stock legislation and other applicable legal regulations. Being created, SO enters into certain relations with its participants.
Entrepreneurial activity of SO.
In the initial period of the existence of a company, when it has not yet established itself on the market, does not have its own warehouses and its financial situation is unstable, one should take on the role of an agent for the sale of goods in a certain territory (on the basis of an agency agreement), as well as carry out intermediary operations (on on the basis of a commission contract, and in the future - on the basis of a consignment agreement).
Relationships government agencies host countries with mixed societies boil down basically to the following:
1. control over the activities of the company by state financial authorities;
2. control over the timely and full provision of certain information to the appropriate authorities (balance sheet of the company, general profit and loss account, on all changes in capital and its distribution).
The commercial activity of SO is aimed at marketing goods imported from Russia. Sales are carried out through its own subsidiaries, branches and affiliates, as well as through intermediary firms of local entrepreneurs.
with direct buyers Russian goods companies enter into sales contracts with payment in cash or on credit. In the practice of a number of SOs, such a form as leasing equipment or for testing with subsequent payment in 6-12 months is also used. COs trading in machinery and equipment organize their after-sales Maintenance- warranty and post-warranty.
SOs pay taxes to state and local governments. The tax policy of Western states affects their attitude towards foreign investment. Certain tax incentives are provided in those countries that are interested in foreign investment. In these countries, taxes are levied only on that part of the profit that is received from the activities of the company in their territory. In most countries (USA, England, France, Germany, Japan), all company profits are taxed, including those received from operations abroad, unless there is a bilateral agreement between countries on exemption from double taxation.
In Western countries there are different kinds taxes (on fixed assets, on company property, on investments, on activities, on profits). In their practice, mixed companies also face the need to pay other permanent taxes, including insurance tax, on motor vehicles.
Tax legislation always corresponds to the socio-political structure of society and the level of its economic development.
Termination of SO activity can be carried out voluntarily or involuntarily. Voluntary termination of activities occurs by decision of the company itself as a result of the merger of several firms or until the joint desire of the majority of shareholders or shareholders. Forced termination of activities is carried out by decision of the court or administrative bodies. The most common grounds in these cases are insolvency or bankruptcy, as well as the expiration of the company, the implementation of illegal activities, a decrease in the number of members below the established minimum.
There is a difference between the termination of the activities of companies with the liquidation of affairs and property (in the event of voluntary termination and insolvency) and without the liquidation of affairs and property (in the event of a merger, accession, division and division of a new company).
The order of liquidation is determined by the reason for liquidation; liquidators are appointed either from among the employees of the company, or by public authorities. In the stage of liquidation, the SO does not cease to exist, it retains its legal capacity to file claims, i.e. it
It continues to exist, only in the conditions of its liquidation.
9.4. Nationalization of non-state entrepreneurial firms
AT In the end, after several decades of existence of the almost completely nationalized Russian (Soviet) economy - for euphony it was called the "unified national economic complex of the country" - its low efficiency was revealed, which led to the mass denationalization (denationalization) of the subjects of the Russian Federation in the early 1990s. Russian entrepreneurial business.
The grounds for carrying out nationalization, conditioned by the interests of increasing the revenue items of the state budget, usually arise against the backdrop of political extremism, not associated with a radical change in the state system. So,
in In pre-war Germany (1930s), the toolkit of “combing enterprises” was widely used. Its goal was to reduce the number of small and medium-sized companies and increase the property of large entrepreneurial firms, the participants of which, as a rule, included the state.
This entailed a large-scale release of the labor force. Part of the released human resources was sent to the army, and part to work for the largest semi-state enterprises that provided financial support to the state and the ruling National Socialist Party.
The results of these measures were, along with a reduction in the number of small and medium-sized firms, the consolidation of enterprises engaged in the production military equipment and armaments. Having become the founder of large entrepreneurial firms or tied the latter to itself with guaranteed state orders, the German state considered that, thanks to these measures, it was able to ensure the necessary volumes of revenues to the state budget and was able to exert a decisive influence on the national market for goods, works and services.
However, the defeat of Germany during the Second World War demonstrated, among other things, the low effectiveness of such nationalization “in the name of the treasury”. And the subsequent recovery of the German economy began precisely with the denationalization of business entities
in most sectors of the national economy. The nationalization of business entities may
to set the goals of demonopolization of markets. This is the establishment of state control over the monopolies by means of the forced buyout of controlling stakes in their shares by the state.
University Series |
Nationalization can be carried out in order to increase the manageability of large entrepreneurial firms. The application of the indicated grounds for nationalization is most effective when carrying out financial rehabilitation (sanation) of troubled entrepreneurial firms. In the process of voluntary rehabilitation, it is often foreseen that exactly the state budget(or regional, local budgets) is the main financial donor in favor of the troubled company, and, consequently, it is the state that, upon completion of the financial recovery procedure, transfers this business, its obligations and rights.
The practice of government officials looks less effective
firms under the pretext of creating "natural
nyh monopolies. These are, for example,
Gazprom, TV channel ORT (Channel One), a number of others large companies with mixed capital and a controlling stake in the hands of the state. Data
there is no evidence that the transformation of profitable (or potentially profitable) business entities into “natural monopolies” controlled by the state will necessarily contribute to the prosperity of the national economy. On the contrary, “natural monopolists” have the ability to significantly destabilize the country's economy as a result of restricting clients in the use of resources or inflating selling prices for resources.
Sometimes one can also hear that the status of “natural monopolies”, within which state property would dominate, should be given to entire sectors of the Russian economy. Not rare, for example, are calls for the nationalization of all enterprises without exception. military&industrial complex whose activities significantly affect the level of security of the country.
Such ideas are not based on the experience of the development of countries with a market economy. The latter indicates that the non-state status of entrepreneurial firms engaged in the production of weapons and military equipment encourages these firms to fight for state orders and is an important factor in the development of this sector of the economy, and, therefore, an important condition for maintaining and strengthening the defense capability of the state. . According to this idea that the military industrial complex Russia should consist of state unitary enterprises and mixed companies controlled by state officials, which under no circumstances can be denationalized, are illusory and erroneous.
University Series |
9.4. Nationalization of non-state entrepreneurial firms
Illusions of “greater manageability” of state enterprises compared to non-state business entities sometimes accompany the activities of not only large entrepreneurial firms, but also small manufacturing and innovative companies, as well as entrepreneurs working in the service sector. It is not uncommon to hear from the lips of high-ranking government officials that public hospitals are always allegedly better than private clinics, state educational establishments- better than non-state, and state-owned travel companies give more attention to customers than LLCs or CJSCs operating in the tourism business.
The experience of countries with market-oriented economies demonstrates just the opposite, especially the experience of the United States, in whose territory there is not a single state university, not a single state travel company, and the number of public hospitals does not exceed the national average of 20% of the total number of business entities in healthcare.
The nationalization of business entities is often initiated under the influence of the personal interests of individual officials of the state apparatus. The reason for this interest is that none of these officials has the right to
the law to engage in entrepreneurial business in combination with work in government and administration. Therefore, some of them have to find convincing reasons for the nationalization of non-state firms, in the course of which they could acquire informal control over the new state enterprise. In practice, this kind of nationalization means covert privatization subjects of entrepreneurial business by officials of the state apparatus, skillfully using the tools of state intervention in the national economy.
The most weighty reason for nationalization is, after all, real organizational and financial support for problematic business entities operating in socially significant areas of business activity. The goal of nationalization is to this case ensuring the survival of individual sectors of the national economy that are in a period of unfavorable development.
This type of nationalization:
is a process of "re-subordination" of legal entities, transfer of controlling stakes in their shares (shares, shares) to state property;
University Series |
Chapter 9. State Entrepreneurship
has a compensatory character and is compulsory only in terms of the content of the act itself, but not in the sense of the consequences caused by the forcible seizure of property;
carried out only on the basis of relevant regulations;
carried out to ensure the functioning of the industry or the entire national economy only in emergency conditions, overcoming which can be replaced by denationalization (denationalization).
Nationalization of the type under consideration is carried out, as a rule, on a reimbursable basis, by means of buying out a troubled firm from its former owners. The state can reorganize such firms, it can liquidate them, but it can also buy them. In most market-oriented countries, the nationalization of the largest entrepreneurial firms is usually carried out by exchanging the shares of these firms for fixed income government securities. At the same time, the shareholder's gain lies in the fact that they get the right to extract a permanent income, and the state wins in that it gets the opportunity to exert a significant influence on the development of the nationalized enterprise.
Mass nationalization on a reimbursable basis of business entities was observed in Western European countries that were members of the anti-Hitler coalition immediately after the Second World War. In England, for example, nationalization embraced the electric power industry, the coal and gas industry, ferrous metallurgy, as well as internal transport - railways, air, road and river transport. In France, nationalization during this period spread not only to the basic sectors of the economy, but also to such branches of the manufacturing industry as aircraft and automobile construction. Subsequently, 80% of the nationalized enterprises, after turning them into a profitable business thanks to state subsidies and financial investments, were again returned, also on a reimbursable basis, to their former owners or re-privatized ( reprivatized).
WORKSHOP
Task 1. After studying section 9.1, answer the questions: What is state entrepreneurship in Russia and abroad? What is full and partial state ownership?
University Series |
Task 2. Having studied section 9.2 and the content of situation 1, answer the questions: How do unitary enterprises arise? For what purposes are they created? How are they managed? What are the differences between unitary enterprises on the right to
economic management and on the right operational management?
Task 3. Having studied section 9.3 and the content of situation 2, answer the questions: For what purpose was Russian Railways created? Is Russian Railways a state corporation?
How can the state influence the decisions made by Russian Railways? What is the state joint-stock business in Russia and abroad?
Task 4. After studying section 9.4, answer the question: What are the reasons for the nationalization of non-state entrepreneurial firms?
1. State enterprise is:
2. The public sector of the economy is:
3. The basis of state entrepreneurship is:
state ownership of the means of production; |
|
4. Full state ownership of the means of production is:
property of joint-stock companies; |
|
municipal property; |
|
own business companies; |
|
federal property; |
|
property of business partnerships. |
5. A company with mixed capital assumes:
6. The criteria for the effective functioning of state enterprises include:
a) low risks;
7. The public administration system includes enterprises:
a) private; b) stock;
c) budget; d) financial.
8. A commercial organization not endowed with the right of ownership of property assigned to it by the owner is:
a) a commercial enterprise;
b) a unitary enterprise; c) an independent enterprise;
d) a business partnership.
9. State unitary enterprises are established:
a) shareholders; b) full partners;
c) the Ministry of Economic Development and Trade of the Russian Federation; d) authorized bodies.
10. State and municipal institutions- this is:
a) commercial organizations; b) non-profit organizations;
c) privatized enterprises; d) cooperatives.
11. An enterprise created on the basis of federal property is called:
a) stock; b) privatized; c) municipal; d) government.
University Series |
12. The constituent documents of unitary enterprises are:
a) an order; b) charter;
in) memorandum of association; d) regulation.
13. The head of a unitary enterprise is appointed:
a) the general meeting of founders; b) the owner; c) advisory bodies; d) guardianship authorities.
14. A state corporation in the Russian Federation is recognized:
a) commercial organization; b) non-profit organization;
c) joint-stock company; d) business partnership.
15. Majority shareholders are shareholders who own:
a) one share; b) 50% of shares;
c) a controlling stake.
16. State joint-stock business in Russia is represented by:
a) majority shareholders;
18. Departmental enterprises have:
a) legal independence; b) economic independence;
c) are structurally included in state system administration.
19. The Federal Property Agency of the Russian Federation is:
a) a shareholder of budgetary enterprises;
20. Budgetary enterprises are:
temporary formations; |
|
departmental enterprises; |
|
joint-stock companies; |
|
limited partnerships; |
|
analogue of unitary enterprises. |
21. Budget enterprises:
a) pay taxes
23. Property of a unitary enterprise:
a) is indivisible;
24. In the form of unitary enterprises, ... enterprises can be created:
a) stock; b) state; c) municipal; d) offshore.
25. Government bodies budgetary enterprises- this is:
a) ministries b) the prosecutor's office; c) departments; d) city hall.
26. Russian legislation prohibits unitary enterprises from:
a) do business;
University Series |
27. State enterprises can carry out:
all types of activities; |
|
permitted activities; |
|
exceptional activities. |
|
28. Unitary enterprises can build activities: |
|
on the right of economic management; |
|
on business customs; |
|
on the right of operational management. |
|
29. unitary enterprise on the right of economic management: |
|
property is used without the consent of the owner. |
|
30. Unitary enterprise on the right of operational management: |
|
created by a state or municipal body; |
|
created only by decision of the Government of the Russian Federation; |
|
the property is used without the consent of the owner; |
|
the use of the property must be agreed with the owner. |
|
PROFESSIONAL COMPETENCES OF ENTREPRENEURIAL FIRMS
Formation of professional competencies of entrepreneurial firms
Variety of professional competencies of entrepreneurial firms
Eternal Business Questions: Entrepreneurial Mission and the Demand for It
Eternal questions of business: goal setting and goal achievement in business
Strategic business core of entrepreneurial firms
Tactical business core of entrepreneurial firms. Entrepreneurial conjuncture
10.1. Formation of professional competencies of entrepreneurial firms
The professional competencies of individual business entities are the basis of the professional competencies of entrepreneurial firms. The terms "professional competencies of firms" and " key competencies firms" is used by many English-speaking authors1. In this case, the reader is often confronted with their completely different definitions. In the "Course of Professional Entrepreneurship" under professional competencies of an entrepreneurial firm(institutional subject of entrepreneurial business) is understood as a set of knowledge, skills and abilities that are used by firms in the process of professional activity in selected types of business, provide the necessary level of its competitiveness.
Entrepreneurial firms are created to form new institutional professional competencies. The professional competencies of entrepreneurial firms are the competitive features of these firms, and their high level is one of their key competitive advantages, a tool for creating and strengthening other competitive advantages of these firms. Therefore, the creation of a company means institutionalization of professional competencies of entrepreneurs.
1 See, for example: Campbell E. Development of core skills // E. Campbell, K. Lachs. strategic synergy. 2nd ed. St. Petersburg: Piter, 2004. S. 263-288; Hamel G., Prahalad K., Thomas G., O'Neill D. Strategic Flexibility. St. Petersburg: Piter, 2005. S. 281-356; Hulei G., Saunders D., Piercy N. Marketing strategy and competitive positioning. Dnepropetrovsk: Balance Business Books, 2005. P. 188-189.
University Series |
By ownership of capital and, accordingly, by control over the enterprise, national, foreign and joint (mixed) enterprises are distinguished.
National enterprises are those whose capital belongs to the entrepreneurs of their country. Nationality is also determined by the location and registration of the main company. For example, the world's largest company for the production of office equipment and computers, IBM, with an international nature of activity, is a US national company, since it is registered in the US and only 4% of its shares are held by foreign holders, the rest are concentrated in the hands of American entrepreneurs.
Foreign enterprises are those whose capital is owned by foreign entrepreneurs who fully or to a certain extent ensure their control.
The organization and activities of foreign companies in the country of location are determined by the legislation of each country, which establishes the procedure for registering companies, their legal status, the amount of taxation, the procedure for transferring profits, the limit of ownership of shares by foreigners, subordination labor law this country, etc.
Foreign enterprises are formed either through the creation of a joint-stock company or through the purchase of controlling stakes in local firms, leading to the emergence of foreign control. The last method received modern conditions the most widespread, since it allows the use of existing apparatus, connections, clientele and market knowledge by local firms. Foreign companies are usually registered in the country of location as branches, subsidiaries or associates of foreign parent companies.
Mixed by capital refers to enterprises whose capital belongs to entrepreneurs from two or more countries. Registration of a mixed enterprise is carried out in the country of one of the founders on the basis of the
legislation that determines the location of its headquarters. Mixed enterprises - this is one of the varieties of international interweaving of capital. Joint ventures are called joint ventures in cases where the purpose of their creation is the implementation of joint entrepreneurial activities. Forms of mixed capital companies are very diverse. Most often, international associations are created in the form of mixed companies: cartels, syndicates, trusts, concerns.
Enterprises whose capital belongs to entrepreneurs from several countries are called multinational. Multinational companies are formed by merging the assets of merging firms different countries and issuance of shares of the newly created company. Other forms of formation of companies mixed in terms of capital are: the exchange of shares between firms that retain legal independence; creation of joint companies, the share capital of which belongs to the founders on a parity basis or is distributed in certain ratios established by the legislation of the country of registration; acquisition foreign company a stake in a national firm that does not give it the right to control.
In modern conditions, the largest industrial firms focus on creating joint manufacturing enterprises, as well as enterprises for the implementation of scientific and technical cooperation, including the joint use of patents and licenses, as well as the implementation of agreements on cooperation and specialization of production. Joint ventures are especially numerous in new and rapidly growing industries that require huge one-time investments - in oil refining, petrochemistry, the chemical industry, the production of plastics, synthetic rubber, aluminum, and nuclear energy. Joint ventures are also created as temporary associations for the implementation of large contracts for the construction of ports, dams, pipelines, irrigation and transport facilities, power plants, railways etc.
Thus, we find a description of the various elements of entrepreneurial behavior in the Code of Hammurabi, in ancient Indian, Hebrew, ancient Chinese and early Christian texts. In the book of the prophet Ecclesiastes it is written: your share and enjoy your labors, then this is the gift of God.”
Modern Orthodoxy, which adheres to the second direction, for example, considers entrepreneurship as a charitable business, based not on the selfishness of business entities, but on their responsibility to people. The selfish beginnings and private property instincts of entrepreneurs are limited by the ethical norms of the Christian economy.
Kandalintsev V.G. Systemic understanding of the economy based on Christian values // Christian principles of economic ethics M., 2001.S.39
See: Weber M. Protestant Ethics and the Spirit of Capitalism // Weber M. Selected Works. M.: Progress. 1990.
The entrepreneur himself is regarded as an "economic man". Such is a person whose actions are subject, first of all, to economic motivation and the influence of economic interests. These actions apply to the spheres of production, sale and purchase, credit, money circulation, hiring and dismissal from work, conclusion and execution of contracts, creation, development and liquidation of a business, etc.
Irish by origin, British citizen R. Cantillon was a professional entrepreneur with extensive interests in banking business, commercial activities in particular, transactions on the international stock market. A significant part of his business unfolded in France, where he conducted the most successful business.
FROM light hand B. Franklin, such expressions as “time is money”, “he who pays exactly, the wallet of others is opened”, “money gives birth to money”, etc.
See Russian translation of this book: Say J.-B. Treatise of political economy. Moscow: Soldatenkov. 1896.
The first edition of this book was published in 1912, the second edition, considered a classic, was published in 1926.
Mileikovsky A.G., Bomkin A.I. Joseph Schumpeter and his "Theory of Economic Development" // Schumpeter J. Theory of Economic Development. M.: Progress. 1982. P.8. The authors of the preface to the first publication of this work in Russian rightly noted: “If we talk in general about the place and significance of J. Schumpeter in bourgeois political economy, then in a generalized form it should be formulated as follows: there is no such school in the bourgeois political economy of the end XIX and the first half of the 20th century, which would not be reflected in the work of a real author, and there is not a single major modern movement whose ideas were not foreseen to some extent by Schumpeter and which would not be influenced by him.
It contains elements of various industries modern science – economic theory, psychology, ethics, management, sociology, cultural studies, philosophy, marketing. But entrepreneurial theory is not a conglomerate of pieces of knowledge.
It was in this outward state of the covetous and "scammers" that professional entrepreneurs (merchants, manufacturers, breeders, etc.) usually appeared in fiction and other works of art imbued with anti-bourgeois pathos. Even more disgusting were the generalized images of entrepreneurs and their "typical class features" in fiction Soviet period.
Schumpeter J. Theory of economic development. M.: Progress. 1982. P.189. With. 192 As such, the entrepreneur has a love for the hardships of work, as well as indifference and even dislike for idle pleasures. “A typical entrepreneur never wonders if every effort he makes will bring him sufficient compensation in the form of an “increase in pleasure,” wrote J. Schumpeter. He cares little for the hedonistic results of his labor. He works without knowing peace, because he cannot do otherwise, the goal of his life is not to enjoy what he has achieved. If he has such a desire, then this is not a stop on the way, but a symptom of paralysis, not the achievement of a goal, but a herald of physical death ... In this light, the motto of an entrepreneur of our type isplus ultra(even more)".
“The joy and pride of the capitalist entrepreneur in the knowledge that with his participation many people have been “given work”, that he has contributed to the economic “prosperity” of his native city in the sense oriented towards the quantitative growth of population and trade, which capitalism puts into the concept of prosperity, is all this, of course, is an integral part of that specific and, undoubtedly, "idealistic" joy of life, which characterizes the representatives modern entrepreneurship”, - emphasized the specific and, undoubtedly, “idealistic” joy of life that characterizes representatives of modern entrepreneurship, ”he emphasized.
See, for example: Say J.-B. Treatise of political economy. Moscow: Soldatenkov. 1896. P.24.
Schumpeter J. Theory of economic development. M.: Progress. 1982. S.169-170.
“We associate this concept (entrepreneur) with a function and with all those individuals who carry it out in any social formation. The above applies to the governing body of a socialist society, and to the landowner, and to the leader of a primitive tribe ... The entrepreneurial function is organically intertwined with other elements of the general function of leadership, as is the case, for example, with the leader of a primitive tribe or with the central organ of a communist society ... "( Schumpeter, J. Theory of Economic Development, Moscow: Progress, 1982, pp. 170, 185).
“Entrepreneurship is not about grabbing a loose $10 bill that someone has already found lying in someone's hand, but about realizing that it is in someone's hand and can be grabbed... - says I. Kirtsner. - The function of the entrepreneur is ... to notice .... Mises L. Fon. Human activity. M., 2000. S. 274.
In this theory, income was divided into purely entrepreneurial profit from industry and into proprietary profit from capital. See: Say J.-B. Treatise of political economy. Moscow: Soldatenkov. 1896. P.58.
In our opinion, it is legitimate to include the following reasons among them:
At an early stage of development market economy it was important to emphasize the significant differences between functioning entrepreneurs and landowners, feudal lords and slave owners, in whose figures the epochs that passed into the past were personified;
In the process of solving the problem of correlating entrepreneurs and owners, the institution of property inheritance has always been of no small importance, not to mention the reproduction of family names by subsequent generations;
And at an early stage of the formation of a market economy, and later, it was very important to separate entrepreneurship from actions that were purposefully aimed exclusively at exploiting people, and, consequently, the business entities themselves - from the class of exploiters who extract surplus value and generally live on unrighteous incomes;
It was also important to present entrepreneurship as a set of activities carried out on the basis not only of economic egocentrism (the frantic pursuit of profit), but also of high ethical standards. human relations, moral principles, innovative transformations aimed, ultimately, for the benefit of progress.
This happened after K. Marx identified and demonstrated on a wide empirical basis contemporary to him various vices of society in which such a capitalist has the possibility of socio-economic and political dominance over other parts of society.
K. Marx not only created a very coherent and logical - for his time and within the limits of the methodology adopted by him - the concept of private capitalist exploitation, based precisely on private capitalist property.
In Marxist theory, surplus value is the part of the value created by the unpaid labor of workers hired by the owner-entrepreneur.
“Entrepreneurial profit is not rent; not income generated by the special advantages of the fixed elements of the enterprise. It is also not a return on investment ... It is the value of what the entrepreneur creates, just as wage there is a value expression of what the worker creates. Neither one nor the other can be called profit derived from exploitation. Schumpeter J. Theory of economic development. M.: Progress. 1982. S.303-304.
It includes various forms of lease of movable and immovable property, including leasing, brand lease (franchising), credit business, as well as such modern forms, as the rental of performers in show business or in the sports business (for example, the rental of football players).
“... We do not call entrepreneurial activity “labor,” emphasized J. Schumpeter. – Of course, we could do this, but then it would be labor, both in nature and in the function performed, qualitatively different from any other, including management labor, and even more so from “mental” labor and from everything that an entrepreneur does, in addition to carrying out his entrepreneurial activity. But since the entrepreneurial function is the business of a private business person, it is not identical to any leadership, the object of which can be the economic sphere ... special conditions this activity.” Schumpeter J. Theory of economic development. M.: Progress. 1982. S.185-186.
See: Knight F. Risk , uncertainty and profit . Chicago . 1921 (Knight F.H. Risk, uncertainty and profit. M .: Delo. 2003).
In one of the most detailed classifications, the following approaches are distinguished:
The concept of "business" is much broader than the concept of entrepreneurship, since it covers the relationship between all economic entities without exception;
The concept of "entrepreneurship" is much broader than the concept of "business", since business is the activity of organizing production in a market competition, associated with the ownership of property, meanwhile, entrepreneurs are not only businessmen, but also heads of state enterprises;
There are significant economic and legal differences between "business" and "entrepreneurship";
- "entrepreneurship" is the intellectual activity of energetic, enterprising people to implement important and difficult projects, and "business" - commerce, trade, business activity;
- "business" and "entrepreneurship" are no different from each other.
See: Orlov V.I. Philosophy of business in transitional societies. Minsk: Ekonompress. 2004. P.25.
The capacity of people is understood as their ability by their actions to acquire and exercise civil rights, as well as create civil obligations for themselves and exercise them in relation to other subjects. business relations. Such ability arises in full, according to the Civil Code of Russia, with the onset of adulthood, that is, upon reaching the age of eighteen.
The content of the legal capacity of subjects of professional entrepreneurship consists in their ability to have property on the right of ownership; inherit and bequeath it; engage in any activity not prohibited by law entrepreneurial activity; create entrepreneurial firms and participate in them; make any transactions and actions that do not contradict the law; freely choose a place of residence; have the rights of authors of works of science, literature, art and other results of intellectual activity.
As part of this justification, we often use such concepts as “doing business”, “doing business”, “participating in business processes”, “evaluating a business”, etc.
Within the framework of this justification, we often use such concepts as “business relations”, “business communications”, “business entities”, “subjects of business relations”, etc.
Being involved in the process of professional activity, entrepreneurs independently realize their professional competencies and turn into subjects of professional entrepreneurial business. Similarly, in the process of realizing professional competencies, people who decide to transfer labor to employers-principals on a reimbursable basis become professional employees.
By analogy with sports activities, it is legitimate to speak, for example, of professional entrepreneurship and amateur entrepreneurship. Despite the fact that entrepreneurship as a special kind of occupation is not presented in qualification directories, entrepreneurial activity becomes professional in those cases when the people conducting this activity
Carry out a set of activities that this profession from any other;
Strive to meet the level of professionalism recognized in society in their activities, strive to gain recognition as professionals in their field;
They are engaged in it regularly (permanently), or systematically, in the order organized by them;
They carry it out rationally and purposefully, focusing on pre-planned results, comparing the planned results of their actions with the planned costs, and the actual results with the actual costs;
They are engaged in it for the sake of generating income, profit, reproduction and development of their lives, as well as the lives of their loved ones.
So, for example, the cooperation of different entrepreneurs operating within the same industry is not only a combination of efforts to improve business efficiency. By cooperating, entrepreneurs pursue goals determined by the realities of competition. On the one hand, when they join an alliance, they unite against common rivals, striving to ensure solidarity competitive advantages above them. On the other hand, by negotiating among themselves, they neutralize each other as potential rivals in the struggle for a common clientele and get the opportunity to focus their efforts on other competitors. The phenomenon of cooperative solidarity as a strategy for competitive behavior is considered in more detail in our course “Theory and Practice of Entrepreneurial Competition”.
We often talk about technologies in the plural, paying only tribute to the tradition - it is correct to speak not about technologies as such, but about technological elements (links) or about technological tools for entrepreneurial business.
These are
Creative resources: business ideas and business projects,
Various types of real estate (land, its subsoil, structures, production, storage, office and other premises, etc.) used as a means of production,
Various types of movable property (raw materials, components, spare parts, vehicles, equipment, machine tools, tools, communications, computers, etc.) used as means of production,
Finished products to be sold
Financial, including monetary and investment resources,
The labor force of hired workers (human resources),
Various non-property rights (copyrights, patents, know-how, trade names, trade marks, licensing and quota rights, information resources),
The status position of entrepreneurs in society, their power and administrative powers,
Business reputation of entrepreneurs, entrepreneurial image.
The category “ownership” is most often associated with the ownership of property (for example, ownership of land, real estate, means of production, money, copyrights, etc.). It is in this sense that this concept, as well as related concepts of "property", "disposition", "use" are usually used as economic and legal terms.
The Civil Code, nor other normative and legislative documents of the Russian Federation do not contain a universal concept that should be applied to various types of business organization. Such a general concept becomes " entrepreneurial firm". The law does not prohibit its use to determine entrepreneurial business entities that have the right to own a business and conduct their own affairs. A type of entrepreneurial firm can be called entrepreneurial company(hereinafter we will simply refer to it as a company), which is an entrepreneurial firm created by two or more founders
Civil Code of the Russian Federation; Federal Law "On Joint Stock Companies"; Federal Law "On Limited Liability Companies"; Federal Law "On Companies with Additional Liability"; Federal Law "On non-profit organizations"; Federal Law "On public associations"; Federal Law "On political parties"; Federal Law "On the features legal status joint-stock companies of workers (people's enterprises)”; Federal Law "On production cooperatives"; Federal Law “On Credit Consumer Cooperatives of Citizens”; Federal Law "On housing savings cooperatives"; Federal Law "On insolvency (bankruptcy)"; and etc.
Thirteen Basic Principles of Professional Business Administration:
1. Preservation by entrepreneurs of commanding heights in business, focusing on the main thing and separating this main thing from the daily routine.
2. Combining routine activities with the innovative nature of administering your business.
3. Simultaneously administer the intra-company and inter-company sides of your business.
4. The combination of analytical thinking and entrepreneurial intuition in the process of making administrative decisions.
5. A focus on achieving the ultimate and long-term success of their mission.
6. Achievement and maintenance by entrepreneurs of the procedural adequacy of the behavior of the company.
7. Information technology adequacy of entrepreneurial administration.
8. Legal adequacy of business administration.
9. Ethical adequacy of entrepreneurial administration.
10. Attention to the factor of luck (luck).
11. The multilevel nature of entrepreneurial administration.
12. Energy mobilization in the process of entrepreneurial administration.
13. The principle of the game in business.
14.
In countries where corruption is widespread in government and administration, and law enforcement practice is not rooted in the system of business relations, there is a disregard for the rules of law, in return for which it is proposed " life according to concepts» - unwritten rules and agreements. It is compliance with concepts, and not with the law, that is interpreted as observance of the principle of ethical adequacy, and it is precisely with the inconsistency with concepts, and not with the law, that the use of the term “lawlessness” already known to us is connected.
Under entrepreneurial strategy is understood as the setting to achieve the entrepreneurial ideal and gaining ultimate success in business, which determines the direction of movement towards it in the long term, sometimes throughout the life of the entrepreneur. Entrepreneurial tactics is a set of business behaviors in which entrepreneurs interact with their environment, as well as a set of ways to establish, maintain, develop and terminate business relationships. On the situational level professional business administration (it is also defined as the opportunistic level of entrepreneurship or simply as opportunistic entrepreneurship), all administrative decisions are influenced by the characteristics of specific situations.
The traditional Russian term "subject of business" is often translated into English language how " actor ", cognate to the word" action " - "action". Meanwhile, " actor ”, in turn, is also translated into Russian as an “actor” - the subject of a theatrical game. In some publications in Russian, one can also come across the term “actor” as a synonym for “subject” (for example, a business entity).
Passionarity (a term proposed by L.N. Gumilyov, from lat. passio - passion) is a special energy state of a person who is able to force himself to work under any circumstances, reaching violence against himself in order to advance his mission.
In the future, for simplicity, we will use the category of "professional entrepreneurship".
This applies to such traits of character: purposefulness, will, perseverance, courage, suspiciousness, vindictiveness, curiosity, to such emotional signs of state and behavior as enthusiasm, enthusiasm, enthusiasm.
For more on the differences between professional competencies and personal competencies of people, see: Education Globalization: Competences and Credit Systems. Under the editorship of Rubin Yu.B. Moscow: Market DS. 2005. S.329-333.
The relationship between the employees of the firm and the employer-principal should become a relationship of intra-company cooperation. Such cooperation, as a rule, is not based on the transformation of the entire business into a common business of a team of employees of the company, but only on the transformation by the principal of the professional and personal competencies of hired employees into tools own business taking into account the interests of employees. The highest form of this approach is the principle of "firm - one family", which is widely used in the national business system of Japan.
Using the energy of mobilization, the most enterprising business owners force huge teams to work for their firms that work with passion, with great enthusiasm. This is especially important in the process of establishing any new business and bringing firms out of a crisis.
The word "rationality" is a strict scientific term, the application of which in the process of considering core entrepreneurial competencies should always be based on the provisions of rational choice theory (theory rational behavior).
Within the framework of rational choice theory, which has become widespread in Western sociology, since the end XIX century, and in the twentieth century, which influenced the development of economic sociology, institutionalism, and other areas of science around the world, the nature of rational human behavior is being studied.
Modern ideas about the degree of rationality of human behavior are based on the well-known typology of Max Weber, who singled out
Affective behavior due to the emotional state of a person, his immediate feelings and sensations;
Traditional behavior, which is based on long-term habits, customs or other behavioral imperatives, set from the outside;
Value-rational behavior, which is based on goals determined by belief in "true" values (ideological, ethical, religious, etc.);
Purposeful rational behavior based on fully independent goal-setting (promotion and formulation of goals) and on the subordination of conditions and methods of behavior to them, which become means of achieving these goals
This interpretation of the rational nature of business activity is considered in detail in the work: Rubin Yu.B. Competition: orderly interaction in professional business. Moscow: Market DS. 2006. S. 44 - 50.
The concept of the limited nature of the rationality of actions and the term "limited rationality" itself were first formulated by Herbert Simon (see, for example: Simon G. Rationality as a process and product of thinking. - THESIS, 1993, issue 3). The term " non-profit organizations”, used in the Russian practice of regulating business activities, seems to be less justified than the term “ non-profit organizations» (« non-profit organizations "). The main drawback of this term is that it is customary to understand trade all over the world by “commerce”. Consequently, such business entities that can be engaged in everything in the world, except for trade, should be recognized as non-commercial. Meanwhile, a completely different meaning is put into the content of the concept of "non-profit organizations", which inevitably introduces confusion into the system of definitions used to regulate modern business.offshore", which literally means "beyond the shore", "beyond the border". The emergence of "coastal" terminology reflects the fact that the first offshore zones arose precisely on the coastal territories of certain states.
Offshore zones or, as they are sometimes called, "tax havens" can be divided into three groups according to the territorial principle:
Europe . This group includes the British Isle of Man, Gibraltar, Luxembourg, Liechtenstein, Monaco, Cyprus, Malta, the Portuguese island of Madeira, the Netherlands, and Ireland.
Atlantic and Caribs . This group includes Bermuda, Bahamas, Cayman Islands, British Virgin Islands, Guyana, Barbados, Panama; sometimes the already mentioned American state of Delaware is included in this group, on the territory of which there are special conditions for registering business firms - however, the authorities of the state of Delaware categorically object to this.
Asia/Pacific . This group includes Hong Kong, Cook Islands, Nauru, Vanuatu, Labuan, Singapore.
In May 2003, the European Commission adopted new criteria for distinguishing micro, small and medium enterprises, however, the new standards were put into effect on January 1, 2005.
Micro-enterprises - less than 10 employees, turnover and balance limit - 2 million;
Small enterprises - 10-49 employees, turnover and balance limit - 10 million;
Medium-sized enterprises - for them, a limit is set from 50 to 249 employees, with a turnover of up to 50 million and with a company balance sheet of up to 43 million euros.
It is assumed that usually such an institution is created by a single owner to carry out his chosen type of non-commercial activity.
With regard to these organizational and legal forms of entrepreneurship, the Civil Code of Russia contains direct records on the possibility of establishing each of them by one individual.
Both named organizational and legal forms of entrepreneurship refer to non-profit organizations, and according to the law, each of them can be established by individuals and/or legal entities. The law, however, does not directly mention the possibility of their creation by a single founder, as a result of which registration authorities often have a habit of refusing to register newly created companies. sole founder funds and ANOs due to the fact that the law allegedly excludes such a possibility.
Such issues are changing the charter of the cooperative, admission and expulsion of its members, approval of the annual reports and balance sheets of the cooperative, the formation and abolition of the supervisory board of the cooperative, the decision to reorganize and liquidate the cooperative. Such a detailed regulation of what needs to be written in the charter of a production cooperative, and how such a cooperative should be managed, pursues quite understandable goals - to provide legislative guarantees for the development of the form of collective entrepreneurship under consideration, to put a barrier on the way of possible abuses and the transformation of cooperative property into a screen of hidden private entrepreneurship.
The authorized capital of a limited liability company must be at least half paid by its participants at the time of registration of this company. The remaining unpaid part of the authorized capital of the company is subject to payment by its participants during the first year of the company's activity.
If the nominal value of the share of a member of a limited liability company in the authorized capital of the company, paid by a non-monetary contribution, is more than 200 RMMOT, established by the state on the date of submission of the constituent documents of the LLC, or amendments to them, for state registration, such contribution shall be assessed by an independent appraiser. Each action is a unique title deed. This document is recognized security, since it has a face value indicated on its title side, which serves to publicly reproduce the title of the property. Thus, the rights and obligations of the owners of shares, reflecting their claims to own a business or entrepreneurial obligations, always have a well-defined monetary dimension.
In many market-oriented countries, public companies are called corporations(from the English word "corporation"- association, inclusion). In modern Russian business slang, the words "corporation" and "corporate entrepreneurship" are used much more widely - as a rule, to characterize any large business.
In the Federal Law of the Russian Federation "On Joint Stock Companies" as possible holders of golden shares are Russian Federation, subjects of the Russian Federation and municipalities.
Thus, in order to carry out a transaction for the assignment of shares of a closed joint-stock company, two conditions must be present. Firstly, each shareholder makes a decision to relinquish ownership of shares of a joint-stock company strictly voluntarily. Secondly, he can refuse the shares of the joint-stock company only with the consent of other shareholders of the CJSC.