In the Civil Code, severalprinciples, according to which the legal entities are classified. Thus, article 48 uses a criterion related to the nature of the rights to property, the purpose of the formation and activities of a particular legal entity. Thus, two groups are formed: commercial and non-commercial enterprises. In this case, attention is focused on the purpose of formation. In addition, the procedure is also taken into account, according to which the income received is used.
Commercial organizations are legal entities,the main purpose of which is to extract profit and its distribution between the parties. The purpose of the institutions included in the second group is the solution of social problems and tasks. If the goal of a nonprofit organization involves making a profit, then the income is not distributed between the parties, but is used to fulfill public, socially useful tasks.
State and municipal enterprises inTheir statutes, together with the main goal, may also include socially useful tasks. In other words, their activities are aimed at meeting civil needs and needs, observance of public and state interests (execution of military, state and other orders).
State enterprises are establishedadministrative bodies of the Russian Federation. The property and contribution of government authority are formed from the contributions of other institutions, budgetary appropriations, revenues received and other legitimate sources. State enterprises are responsible for their obligations through property. All of these institutions are legal entities, have a name in which the organizational and legal form is indicated.
State enterprises are formed either inaccording to the decision of the owner or his authorized body, or in accordance with the decision of the labor collective. As constituent documents act: the charter, the decision on the establishment or the contract of founders. In their statutes, state enterprises determine the organizational and legal form, indicate the address, name, controlling and governing bodies, the procedure by which the distribution of revenues and the formation of funds will be carried out, as well as the conditions for liquidation and reorganization. The charter is approved by the founder and labor collective.
State-owned enterprises, regardless ofindustry affiliation and type, are endowed with a number of features. Mainly, it manifests itself in the inertia of development, insensitivity to environmental conditions, changing rapidly enough. In addition, state-owned enterprises have relatively low labor productivity. On the one hand, these characteristics are due to the system of centralized management that existed for quite a long period of time. On the other hand, the reason is a high degree of alienation of employees from production assets, which did not contribute to the development of interest in their better application. In this regard, state enterprises have been given a great deal of autonomy in the commercial and manufacturing spheres.
Thus, the primary measures for the transition toThe market was the adoption of a law regulating institutions and business activities. In accordance with it, enterprises carry out their activities independently, dispose of manufactured goods, incomes received, left after payment of taxes and other payments.
Legal entities are entitled to independently plan their activities, determine the prospects for their development in accordance with the demand for manufactured products.
