State and municipal unitary enterprises own property. Unitary enterprise - definition, types, features, features, functions, examples of unitary enterprises in Russia. Features of the use of property

State and municipal unitary enterprises(hereinafter referred to as the enterprise) - commercial organizations that are not endowed with the right of ownership of the property assigned to them by the owner, in this they differ from other commercial organizations.

The authorized capital of an enterprise is the minimum amount of the enterprise's property, which guarantees the interests of its creditors, which can be formed at the expense of money, as well as securities, other things, property rights and other rights that have a monetary value.

Enterprises are a legal form through which commercial organizations operate - legal entities that are subjects of entrepreneurial law (Articles 113-115 of the Civil Code of the Russian Federation).

The property of an enterprise is indivisible and cannot be distributed among contributions (shares), including among its employees.

Kinds:

- unitary enterprises based on the right of economic management - a federal state enterprise and a state enterprise of a constituent entity of the Russian Federation, a municipal enterprise;

– unitary enterprises based on the law operational management, - a federal state enterprise, a state enterprise of a constituent entity of the Russian Federation, a municipal state enterprise.

The legal capacity of enterprises is not general, but special, that is, they can carry out only those types of activities that are enshrined in the charter of the enterprise.

The activities of unitary enterprises in certain areas of business activities are limited.

By agreement with the owner of his property, a unitary enterprise may create branches and open representative offices.

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 owners of the property of the enterprise shall not be liable for its obligations, except in cases where the bankruptcy was caused by the owner himself, while in case of insufficiency of the property, subsidiary liability for the obligations of the enterprise may be imposed on him.

Charter of a unitary enterprise is its only founding document.

The enterprise disposes of movable property independently, within the limits that do not deprive it of the opportunity to carry out activities, except for cases established by law.

An enterprise shall not have the right to sell its immovable property, lease it, pledge it or otherwise dispose of this property without the consent of the owner of the property of the state or municipal enterprise.

The owner of the property of the enterprise has the right to receive a part of the profit from the use of the property administered by the enterprise.

The enterprise annually transfers a part of the profit to the appropriate budget.

The activities of a unitary enterprise are carried out in accordance with the plan (program) of its financial and economic activities.

The head of a unitary enterprise is its sole executive body.

Features of the reorganization and liquidation of unitary enterprises are defined in the Law on State and Municipal Enterprises.

In the organizational and legal structure of entrepreneurship, a prominent place belongs to state and municipal unitary enterprises. What are the features of this form, how does it differ from other commercial structures?

It would be wrong to consider them as the antipode of private property. These are the links of the economic system, objectively determined by the achieved level of socialization of production. In the structure of the administrative economy, state enterprises occupied the place of the main and leading link in the economic system; in the economy, they will have to take the place of an equal subject in the totality of economic entities operating on commercial principles.

State and municipal enterprises are such production (in the broad sense of the word) formations that are created by the state and local governments, endowed with the necessary funds and act on commercial principles in accordance with the goals and objectives that the founders determine for them.

What does the term “unitary” mean, what is the economic and legal meaning of this concept?

Unitary means one, not divided into parts. Consequently, a state and municipal unitary enterprise is such a company created by the state and local governments commercial organization which is not endowed with the right of ownership to the property assigned to it by the owner; in other words, this property cannot be distributed among contributions, shares, shares, including between employees of the enterprise. Only state and municipal enterprises can be created in a unitary form.

Which such enterprises are endowed with is, respectively, in the state or municipal property and belongs to enterprises on the right of "economic management" or "operational management". Tasks, the volume of assigned property (statutory fund), the powers of economic management are determined in the charter of the enterprise, approved by the authorized state or municipal body (for example, the charter of a municipal trade enterprise is approved by the relevant department of trade).

The management body of a unitary enterprise is a manager appointed by the owner (or a body authorized by the owner).

Unitary state and municipal enterprises build their activities on commercial principles, adjusting revenues to costs and seeking to increase. At the same time, such enterprises are responsible for their obligations arising in the course of economic activity with all their property. The owner of the property of an enterprise based on the right of economic management is not liable for the obligations of the enterprise. Equally, an enterprise of this type is not liable for the debts of the owner of the property. Thus, the measure of economic isolation of unitary enterprises is clearly and strictly defined. But there are situations when the owner of the property can be attracted to a subsidiary - if the owner of the property has the right to give mandatory orders to the enterprise and the insolvency of the latter is caused by the actions of the founder-owner.

Among state enterprises there are also those that, being formed on the basis of federal property, function in the mode of operational management of this property. Such enterprises are called federal "state" enterprises (for example, the Mint enterprise).

In addition to commercial, in the structure of economic entities, the law highlights - " consumer cooperatives”, “public” and “religious” organizations, “foundations”.

The main goal of consumer cooperatives is to meet the material and other needs of citizens who unite to jointly satisfy personal needs (for example, for the construction and operation of residential buildings, garages, providing food, items industrial production etc.). Well-managed, such cooperatives reduce their members' consumption expenditures precisely because they do not aim at making a profit. World experience shows that consumer cooperatives show great resilience in areas of activity related to the satisfaction of consumer interests of citizens. Revival and forging effective work such cooperatives in our country - an important part of the movement towards a market economy.

Non-profit organizations are also public and religious organizations. They are voluntary associations of citizens united on the basis of common interests. Such public organizations are created to ensure a wide variety of interests - cultural, educational, health, etc. (for example, the voluntary sports society "Spartak", the society "Knowledge", the society of book lovers). Public organizations vary in scope of activity and can cover large masses of the population of different regions, can be formed according to professional interests or mow down a local character. Such public organizations carry out their activities at the expense of membership dues, voluntary donations or income from the enterprises they create. At the same time, the activities of the latter should be completely subordinated to the goals and objectives for which the voluntary associations themselves operate. For example, a sports society has the right to create an enterprise for the production sports equipment; but if it suddenly decides to create commercial enterprise for the sale of alcoholic beverages, then it will come into conflict with the goals for which the founding society was created.

Finally, non-profit organizations are foundations, that is, organizations without membership, established by citizens or on the basis of voluntary property contributions and pursuing social, charitable, cultural, socially useful goals. The property transferred to the foundation becomes its property. The Fund has the right to engage in entrepreneurial activities necessary to achieve the socially beneficial goals for which it was created.

As you can see, the range of organizational and legal forms of management is quite rich and diverse, which opens up the possibility of choosing the most optimal ones that ensure the effective functioning of economic entities in specific conditions. It is supplemented by the right to unite in associations and unions in order to coordinate their activities and protect common property interests.

However, law is a necessary but not sufficient prerequisite for the actual creation of a socio-economic infrastructure that meets the requirements modern market. In Russia, this still requires hard and painstaking work to create conditions for the activities of economic entities in a market environment. And this implies a whole range of measures, including not only the transfer of most state-owned enterprises to private ownership, but also the release of all economic entities from petty administrative interference of the state in the business process, the transition to influencing the economy mainly through indirect (fiscal and monetary) - credit) instruments.

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 - 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 selecting a certain part from 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:

  1. The use of property in respect of which a ban on privatization has been established.
  2. 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.
  3. 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, is regulated only legal status enterprises. The rules of the norms do not regulate legal status employees. Obligations and legal possibilities of employees of enterprises are determined labor law. 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 articles of association must contain full details 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 territorial authority authorities. 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. This should take into account the restrictions established by legislative and other regulations. 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:

  1. Profit that is received in the course of carrying out its activities.
  2. Property provided by the decision of the owner as a contribution to the statutory fund, or other material assets transferred by the owner.
  3. Borrowed funds. These include loans from banks and other financial institutions.
  4. Depreciation deductions.
  5. Capital investments and budget subsidies.
  6. Incomes (dividends) that come from business partnerships and companies in whose authorized capital a legal entity participates.
  7. Donations and voluntary contributions from citizens, institutions, organizations.
  8. 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 price net assets becomes less than the minimum amount established by law on the date of registration of the enterprise, and will not be 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 order, 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:

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

unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to it by its owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise.

Only state and municipal enterprises can be created in this form; their property is respectively in state or municipal ownership. It may belong to a unitary enterprise on the right of economic management or operational management (only for state enterprises).

The only constituent document of a unitary enterprise is the charter approved by its founder. In addition to information about the name of the enterprise, its location, size, procedure and sources for the formation of the statutory fund, the charter of a unitary enterprise must contain information about the subject and goals of its activities.

The brand name of a unitary enterprise should reflect the owner of its property, for example, “Federal State Enterprise”, “Regional State Enterprise”, “Municipal Enterprise”. The management of such an enterprise is carried out by the sole head (director), appointed by the owner of the property or a body authorized by him and accountable only to him (and not to the general meeting of the collective).

A unitary enterprise is liable for its obligations with all its property and is not liable for the founder's (owner's) debts.

Depending on what rights the founder provides, unitary enterprises are divided into two categories:

based on the right of economic management;

based on the right of operational management.

The right of economic management - this is the right of a state or municipal enterprise to own, use and dispose of the owner's property within the limits established by law or other legal acts. The owner of property under economic management determines the subject and goals of the enterprise, resolves issues of its reorganization and liquidation, appoints a director (manager), exercises control over the intended use and safety of the property belonging to the enterprise. The owner has the right to receive a part of the profit from the use of property under the economic management of the enterprise.

An enterprise is not entitled to sell real estate belonging to it under the right of economic management, lease it, pledge it, make a contribution to the authorized (reserve) capital of business companies and partnerships, or otherwise dispose of this property without the consent of the owner.


The right of operational management- this is the right of a state-owned enterprise to own, use and dispose of the property of the owner assigned to it within the limits established by law, in accordance with the goals of its activities, the tasks of the owner and the purpose of the property.

The owner of property assigned to a state-owned enterprise has the right to seize excess, unused or misused property and dispose of it at his own discretion.

The right of economic management is obviously wider than the right of operational management, and the corresponding enterprises have greater independence.

The owner of a unitary enterprise based on the right of economic management is not liable for the obligations of the enterprise, except in cases where the founder himself is to blame for the bankruptcy of the enterprise. In case of insufficiency of the property of a unitary enterprise based on the right of operational management, subsidiary liability for its obligations is borne by Russian Federation. Such a unitary enterprise, in principle, cannot become bankrupt.

Unitary enterprise based on the right of economic management, created by decision of the authorized state body or local self-government body.

The size of the authorized capital of such an enterprise cannot be less than the amount determined by the law on state and municipal enterprises. However, such a law has not yet been adopted, and in its absence, the Regulations on the procedure state registration subjects entrepreneurial activity. In accordance with it, the size of the authorized capital of a state or municipal enterprise should not be less than 1000 minimum wages on the date of submission of the enterprise's charter for registration.

The authorized capital of an enterprise based on the right of economic management must be fully paid by the owner before the moment of registration.

If at the end fiscal year the value of the net assets of the enterprise will be less than the size of the authorized capital, the body authorized to create such an enterprise is obliged to in due course reduction of the authorized capital. If the value of net assets becomes less than the amount determined by law, the enterprise may be liquidated by a court decision.

If a decision is made to reduce the authorized capital, the enterprise is obliged to notify its creditors in writing. The creditor has the right to demand termination or early performance of obligations by the debtor and compensation for losses.

AT agriculture unitary enterprises on the right of economic management include experimental production farms, scientific production, educational and experimental, breeding and seed farms, greenhouse complexes and other agricultural enterprises that are not subject to privatization and division by decision of the Government of the Russian Federation and constituent entities of the Russian Federation, as well as enterprises, established by local governments. Municipal enterprises, as a rule, are located in suburban areas and are mainly engaged in the production of perishable products (milk, vegetables, potatoes, etc.).

In practice, such an organizational and legal form of management as state farms continues to exist, although it is not provided for in the Civil Code of the Russian Federation. State farms before the reorganization were state enterprises that carried out their activities on the basis of state ownership of the means of production and carried out government plans and orders. However, modern state farms are not state enterprises and operate on the basis of private property. The land in them is divided between workers into land shares, and property - into property shares. State farms do not rule out the possibility of a worker leaving with his land share and property share for the organization of a peasant (farm) economy. In essence, the surviving state farms are societies with limited liability or agricultural production cooperatives, and in the future, obviously, will be transformed into these forms of management.

Unitary enterprise based on the right of operational management(federal state enterprise) may be formed by decision of the Government of the Russian Federation on the basis of property that is in federal ownership. Such commercial organizations act as industrial enterprises - not owners on behalf of the state as a whole and in its interests.

founding document state-owned enterprise is the charter approved by the Government of the Russian Federation. The trade name of an enterprise based on the right of operational management must contain an indication that the enterprise is state-owned.

A state-owned enterprise, in accordance with the objectives of its activities, the tasks of the owner and the purpose of the property, exercises the rights of possession, use and disposal of it. Alienate or otherwise dispose of assigned to

a state-owned enterprise can own it only with the consent of the owner; the distribution of income is also determined by the owner. At the same time, the state-owned enterprise was granted the right to independently sell its products. It can be reorganized or liquidated by decision of the Government of the Russian Federation.

Thus, unitary enterprises, in comparison with other commercial organizations, have the following features:

are not endowed with the right of ownership to the property assigned to them (the founder remains the owner of the property);

the property of a unitary enterprise is indivisible and under no circumstances can be distributed among shares and shares, including among employees of a unitary enterprise;

property liability remains with the founder, and the unitary enterprise receives only limited rights in rem (economic management or operational management);

at the head of a unitary enterprise is a single manager (director), who is appointed by the owner or a body authorized by him and is accountable only to him.

unitary enterprise a commercial organization is recognized that is not endowed with the right of ownership to the property assigned to it by the owner, which is indivisible and cannot be expanded by contributions (debts, shares), including between employees of the enterprise, and is in state or municipal ownership.

In the context of development market economy unitary enterprises are preserved. To a certain extent, this is due to priority development individual sectors of the economy (construction), which is impossible without direct public investment.

The property of a unitary enterprise belongs to it on the basis of the right of operational management or economic management and is reflected in the independent balance sheet of the enterprise. Establishment of a unitary enterprise on the basis of combining property belonging to the state or municipal property of several entities is not allowed. Enterprises based on such an association are created exclusively in the form of economic companies.

A unitary enterprise is a legal entity, has a company name indicating its organizational and legal form and the name of the entity to whose ownership the property of the enterprise belongs.

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 founding document of a unitary enterprise remains the charter approved by the body authorized by the owner, which, in addition to other information provided for by law, must indicate the act of the state and municipal authority, which is the decision on its creation, the subject and purpose of the enterprise, as well as the size of the authorized capital of the enterprise, order, the source of its formation.

The management of a unitary enterprise is carried out in accordance with the legislation and the charter of the enterprise. The enterprise independently determines the structure of management bodies and the costs of their maintenance. The owner of the enterprise or the bodies authorized by him can fully or partially delegate these rights supreme body management of the enterprise, provided for by its charter (council of the enterprise, board, etc.).

The head of a unitary enterprise acts on the principle of unity of command and is responsible to the owner of the enterprise for the consequences of his actions in accordance with the legislation of the Russian Federation and the contract concluded with him.

Thus, unitary enterprises have the following features in comparison with other commercial enterprises: commercial enterprise is not endowed with the right of ownership to the property assigned to him, the founder remains the owner of this property; secondly, the property of a unitary enterprise is indivisible and under no circumstances can be distributed among deposits, debts and shares, including among employees of a unitary enterprise; thirdly, the right of responsibility is retained by the founder and property is assigned to the unitary enterprise only on a limited basis; fourthly, at the head is the sole manager, who is appointed by the owner or a body authorized by him and is accountable to him.

In accordance with the Law on State and Municipal Enterprises, unitary enterprises operate in the following organizational and legal forms: a unitary enterprise on the right of economic management and a unitary enterprise on the right of operational management (federal state enterprise).

Federal state enterprise can be created when one of the following conditions is met:

  • 1) if the activity carried out by him is allowed federal laws exclusively for state-owned enterprises;
  • 2) if the predominant or significant part of the products produced by the enterprise (work performed, services rendered) is supplied for federal state needs.

The founding document of a state-owned enterprise is its charter, approved by the Government of the Russian Federation. The trade name of an enterprise based on the right of operational management must contain an indication that the enterprise is state-owned. The rights of a state-owned enterprise to the property assigned to it are determined in accordance with Art. 296 and 297 of the Civil Code of the Russian Federation.

The Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise if its property is insufficient.

The head of a federal state-owned enterprise is a civil servant, whose appointment to a position and dismissal from it is carried out in accordance with the procedure established by the legislation of the Russian Federation for civil servants. The head enjoys all the rights and bears all the obligations stipulated by the legislation and the charter of the enterprise.

In cases where the state refuses to conclude a contract with a state-owned enterprise government contract or contracts that provide in the aggregate a contract for less than 50% of the construction products (works, services) it produces, the enterprise must be liquidated or reorganized in accordance with the established procedure within six months, including by transforming it into an open joint-stock company.

Unitary enterprise on the right of economic management created by decision of the authorized state body or local self-government body. The constituent document of the enterprise is its charter, approved by the authorized government agency or local government.

The property of the enterprise is formed at the expense of funds allocated for the intended purpose from the relevant budget, property transferred to the enterprise by the owner, income from own entrepreneurial activity, and other sources.

The charter of the enterprise indicates the size of its authorized capital, which cannot be less than 1000 established by law. minimum dimensions monthly wage or a higher amount established by the legislation of the Russian Federation on the date of registration of the enterprise.

The unitary enterprise is obliged:

  • - form a reserve fund in the amount determined by its charter and amounting to at least 10% of the size of the authorized fund, directing the profit remaining at its disposal for these purposes until the reserve fund reaches the established value;
  • - use the resources of the reserve fund exclusively to cover losses, as well as to return budget loans and pay interest on targeted loans in case of insufficient funds of the enterprise;
  • - transfer to the relevant budget a part of the profit remaining at its disposal after taxes and other obligatory payments and the formation of a reserve fund in the amount determined by the owner, within 10% of the net profit of the enterprise.

A unitary enterprise based on the right of economic management may create, as legal entity another unitary enterprise by transferring to it, in accordance with the established procedure, part of its property for economic management (subsidiary enterprise).

The rights of a unitary enterprise on the right of economic management to the property assigned to it are determined in accordance with Art. 295 of the Civil Code of the Russian Federation.

The degree of property isolation of different enterprises is different.

Thus, the degree of property isolation of state unitary enterprises that are not owners of the state property transferred to them is expressed in the assignment of such property to them on the basis of the right of economic management. It is clear that in relation to this property the enterprise has a smaller set of rights than the owner in relation to his property.

The owner of the property under economic management, in accordance with the law, decides on the establishment of an enterprise, determining the subject and goals of its activities, its reorganization and liquidation, appoints the head of the enterprise, exercises control over the use for the intended purpose and safety of the property belonging to the enterprise. The owner has the right to receive a part of the profit from the use of property under the economic management of the enterprise.

An enterprise is not entitled to sell property belonging to it under the right of economic management, lease it, give it as a pledge, make a contribution to the authorized capital of business companies and partnerships, or otherwise dispose of this property without the consent of the owner.

Institutions that are not owners of the property assigned to them own and use it on the basis of the right of operational management. The rights of such a legal entity in relation to the property assigned to it are even higher than in the exercise of the right of economic management. Such an enterprise has the right to alienate or otherwise dispose of the property assigned to it only with the consent of the owner of this property. When the ownership of an institution is transferred to another person, this institution retains the right of operational management of the property belonging to it.

Previously operating scheme of relations between the state and economic entities construction industry assumed the possibility of managing construction organizations only through vertical structures and management connections through command-administrative influence. At present, such a scheme for the bulk of functioning construction organizations is outdated.

The command-administrative system demanded from construction organizations the impeccable execution of instructions "from above". At the same time, they themselves construction organizations were obliged to spend the earned funds (profit) on production and social development in strictly allocated sizes, receive raw materials from suppliers assigned to them and transfer finished products to predetermined consumers at stable prices set by higher authorities. The consumer was tied to the producer by the plan and could not create competition in those economic conditions.

During the transition to new economic relations, the transformation of the former management bodies at all levels completely disrupted the management vertical. In addition, when transforming state-owned enterprises into joint-stock companies management principles have changed. The state (or a body authorized by it) can directly influence economic activity joint stock company, owning a controlling stake.