Types of municipal unitary enterprises. Unitary enterprises (state unitary enterprise, municipal unitary enterprise, corporation)

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

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

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

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

The charter must clearly indicate to whom ( Russian Federation, which specific subject of the Russian Federation or body local government) the property of a unitary enterprise belongs to the right of ownership. In this case, the property (state or municipal, respectively) belongs to the unitary enterprise with the right of economic management or operational management.

Types of unitary enterprises

Unitary enterprises can be of three types:

Federal State Unitary Enterprise (FSUE),

state enterprise of a constituent entity of the Russian Federation (SUE);

municipal enterprise (MUP) - unitary enterprise municipality.

The essence of a unitary enterprise

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

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

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

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

indivisibility of the transferred property;

lack of membership;

the presence of a sole management body.

The main reasons for creating unitary enterprises

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

carrying out certain subsidized types of activities and conducting certain industries operating at a loss;

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

the need to use property whose privatization is prohibited.

The purpose of the activities of unitary enterprises

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

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

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

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

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

Constituent documents of a unitary enterprise

The constituent documents of a unitary enterprise are:

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

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

The document defining the management procedure of a unitary enterprise is its charter.

Charter of a unitary enterprise

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

The charter of a state and municipal enterprise must contain, in addition to the usual information characteristic of each legal entity, information about the subject and purposes of its activities, as well as the size of the organization’s authorized capital.

Statutory fund of a state unitary enterprise

The size of the authorized capital of a state unitary enterprise must be equal to no less than 5000 minimum wages, and that of a municipal unitary enterprise must be no less than 1000 minimum wages.

Property of a unitary enterprise

Methods of using the property of a unitary enterprise include the use of property by right:

economic management;

operational management.

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

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

Sources of formation of property of a unitary enterprise

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

property that is transferred to the enterprise based on the owner’s decision to pay for the authorized capital;

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

profit that was received from the implementation economic activity enterprises;

received credit and borrowed funds;

accrued amounts of depreciation charges;

capital investments made by the enterprise;

subsidies received from the budget;

Unitary enterprise: details for an accountant

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Subject of the Russian Federation or municipal entity.

The legal status of a state unitary enterprise and a municipal unitary enterprise, the rights and obligations of the owners of their property, the procedure for creating, reorganizing and liquidating a unitary enterprise are determined in accordance with the Civil Code of the Russian Federation Federal law“On state and municipal unitary enterprises” dated November 14, 2002 No. 161-FZ (as amended on December 1, 2007).

Unitary enterprises are created and operate in the Russian Federation:

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

A unitary enterprise may have civil rights corresponding to the subject and goals of its activities provided for in its charter, and bear responsibilities associated with these activities.

It is considered created as a legal entity from the date of making the corresponding entry in the Unified State Register of Legal Entities.

The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. It is this property that forms the authorized capital and is allocated for this purpose from the corresponding state or municipal budget.

A state or municipal enterprise may be created in cases provided for by law. From this follows another feature of the legal status of a unitary enterprise - special legal capacity - it has the right to have only such civil rights and bear responsibilities that are necessary to achieve the goals and objectives provided for by its charter. Nevertheless, a unitary enterprise can, on its own behalf, acquire and exercise property and personal non-property rights, bear responsibilities, and be a plaintiff and defendant in court.

The liability of a unitary enterprise for its obligations depends on whether it is based on the right of economic management or on the right of operational management. However, it works general rule: a unitary enterprise is not liable for the obligations of the owner of its property (the Russian Federation, its subject, municipal entity), just as the owner of the property is not liable for the obligations of a state or municipal enterprise, except in cases where the insolvency (bankruptcy) of such an enterprise is caused by its owner property. In these cases, if the property of a state or municipal enterprise is insufficient, the owner may be assigned subsidiary liability for its obligations (Article 7 of the Law “On State and Municipal Unitary Enterprises”).

Since the state assumes some responsibility for these enterprises, there is no need to grant them broad rights over the property they own.

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

A state (municipal) enterprise is also considered a unitary enterprise because its property is indivisible and cannot be distributed among contributions (shares, shares), including among the employees of the enterprise.

Unitarity is a specific form of organization of activity.

Unitarity is characterized by:

Creation of a legal entity by allocation by the owner of a certain property mass, and not by combining the property of several persons;
retention of ownership of property by the founder;
assigning property to a legal entity on a limited property right (economic management or operational management);
indivisibility of property;
lack of membership;
sole management bodies.

The main reasons for creating unitary enterprises include:

The need to use property whose privatization is prohibited;
carrying out activities to solve social problems, including the sale of certain goods and services at minimum prices and the organization of procurement and commodity interventions for essential goods;
provision of certain subsidized activities and management of unprofitable production.

The purpose of unitary enterprises is to solve government problems on a commercial basis.

The property of unitary enterprises is indivisible and will not be distributed in parts among the participants. The property is in state (municipal) ownership, i.e. it belongs to the Russian Federation, a constituent entity of the Russian Federation, a municipal entity, depending on who is the founder.

A legal entity has special legal capacity and cannot, in principle, have ownership rights.

One of the ugliest formations in the Civil Code of the Russian Federation. This is a commercial organization, but it cannot own property and cannot dispose of the property that it earned in the course of its activities. This is an atavism. On the one hand, this is a commercial organization, on the other hand, the organization’s activities are very limited. It is impossible to consider such organizations as full-fledged partners, since it is impossible to foresee how things will end with such organizations. When GC was taken, it was taken by those people who received their education in Soviet times, when it was believed that legal entities cannot own property. It turns out that the state governs, but it is not capable of effectively managing property, which has been proven by economic science. Unitary enterprises were left as a temporary phenomenon, but they were aggravated by the adoption of an additional special law on unitary enterprises.

A unitary enterprise is a legal entity established by the state or local government for business purposes or for the purpose of producing particularly important goods, performing work, providing services, the property of which is in state (municipal) ownership.

There are two types of unitary enterprises:

1. unitary enterprises based on the right of economic management. All property that is allocated by the founder and that is earned in the process of activity belongs to the enterprise on the right of economic management and is owned by the state (municipal body).
2. unitary enterprises based on the right of operational management (state-owned enterprises). This is an even worse option (compared to the first). The enterprise operates on the basis of an income-expense estimate given to it by the owner.

Legal capacity is special.

The founding document is the charter.

Unitary enterprises do not have the right to enter into transactions that contradict the goals of the owner. He can dispose of all his real estate only with the consent of the owner.

An enterprise based on the right of economic management can independently dispose of movable property, but with the exception of those established by law and other regulations.

Exceptions:

1. cannot dispose of movable property if this deprives them of the opportunity to carry out their statutory activities. This cannot be done even with the consent of the owner. If such a transaction is completed, it is void.
2. without the consent of the owner, transactions related to the provision of a loan, guarantee, receipt of bank guarantees with other encumbrances cannot be made, and it is also impossible to make assignments of claims, transfer of debt, or enter into simple partnership agreements. That is, the organization cannot itself resolve issues that are normal for any commercial organization.
3. The charter may also provide for other transactions for which the consent of the owner must be obtained.

State-owned enterprises: all transactions are carried out only with the consent of the owner. Exception: a state-owned enterprise independently sells its products. But the money received from the sale of products is spent as the owner specifies.

Responsibility – with all property that belongs to him by right of economic management. Not liable for the obligations of the property owner. The owner of the property (Russian Federation, subject of the Russian Federation, municipal entity) is not liable for the obligations of the unitary enterprise.

Exception: when a unitary enterprise is bankrupt, and bankruptcy is caused by the actions of the owner. The owner bears subsidiary liability.

Establishment of a unitary enterprise

A federal unitary enterprise, based on the right of economic management, is established by government decision; unitary enterprise of a subject of the federation - on the basis of a decision of the authority of the subject of the federation; municipal unitary enterprise - based on the decision of the municipal self-government body.

The same bodies decide the issue of creating state-owned enterprises.

The legislator limits the list of cases when unitary enterprises can be created.

Grounds for creating a unitary enterprise with the right of economic management - see clause 4 of Art. 8 of the Law on Unitary Enterprises:

1. the need to use property, the privatization of which is prohibited;
2. the need to solve any social problems;
3. the need to carry out scientific and technical activities, etc.

State-owned enterprises can be created in the following cases:

1. if the main part of their products (services, works) is intended for the needs of the Russian Federation, a constituent entity of the Russian Federation, a municipal entity;
2. the need to use property, the privatization of which is prohibited;
3. if it is necessary to carry out subsidized activities and conduct unprofitable production.

Only one owner can participate in the creation of a unitary enterprise.

The only one founding document– a charter that is approved by the public owner (authority: government, authority of a subject of the federation, local government). The charter must contain information about the purposes of the objects of activity, about the structure of its bodies, as well as information about the size of the fund of the unitary enterprise and about the directions for using profits. The charter of a state-owned enterprise must additionally provide for the procedure for distributing its income.

The authorized capital is minimum size property that guarantees the interests of creditors. For state unitary enterprises this is 5 thousand minimum wages, for municipal unitary enterprises – 1 thousand minimum wages.

The authorized capital exists only in enterprises based on the right of economic management. In state-owned enterprises of the fund, because the enterprise lives on budgetary allocations.

Control

The supreme management body is the owner (founder) of the property, which makes decisions on reorganization, liquidation, changes in the Charter, appoints the head of the unitary enterprise, the chief accountant, and also approves financial statements unitary enterprise, and also establishes the main indicators of the planned program of financial and economic activities of the unitary enterprise.

The owner also has broad rights in relation to the property of a state-owned enterprise. May seize excess property that is not being used or is being used for other purposes. Also brings mandatory orders to the attention of the government enterprise.

The owner of the property of any enterprise can bring claims to recover the property of the enterprise, can go to court with a demand to recognize the invalidity of transactions or their application, i.e. has very broad powers.

The head of a unitary enterprise is the next management body - a sole one, who is appointed by the owner and controlled by him. This is the only person who can act on behalf of a legal entity without a power of attorney. The manager may be engaged (in addition to the main activity) in teaching, scientific, and other creative activities, i.e., he does not have the right to occupy leadership positions in other legal entities, and cannot be a participant in other legal entities, regardless of whether the entity is commercial or non-profit. Those. there are a lot of restrictions, the regime is similar to civil servants.

Complex Constraints regarding transactions. Transactions in which there is an interest - see almost similar to the above. The difference is that if the interested party is the head of a unitary enterprise or his relatives, then in order for the transaction to take place, the consent of the owner of the property of the unitary enterprise is required. If there was an interest in the transaction and it was completed without the consent of the owner, then it can be declared invalid at the request of the owner or the unitary enterprise itself.

The law provides for the following types:

1. merger of several unitary enterprises;
2. merger with one unitary enterprise of another unitary enterprise;
3. division and allocation - as a result, a new unitary enterprise appears.

That is, the organizational and legal form must be preserved. This is due to the fact that a unitary enterprise is an inferior legal entity, with a lot of restrictions.

The transformation of the unitary enterprise is accompanied by a change (change) of the owner of the property.

Changing the type of ownership (for example, changing from a state-owned to a right of economic management) is not a reorganization. The transfer of ownership of the property of a unitary enterprise from one public owner to another is not a reorganization.

Unitary enterprise

Unitary enterprise- a special organizational and legal form of a legal entity. A commercial organization that is not vested with the right of ownership of the property assigned to it by the owner. The property is indivisible and is not distributed among deposits (shares, shares), incl. between employees of the enterprise. In addition to the information specified in paragraph 2 of Art. 52 Civil Code of the Russian Federation, legal status state and municipal unitary enterprises are determined by the Civil Code and the law on state and municipal enterprises.

Russian Federation

In the Russian Federation, the main law regulating the activities of unitary enterprises is the Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises”.

Unitary enterprises can be of three types:

Federal State Unitary Enterprise - FSUE
State unitary enterprise - SUE (subject of the federation)
Municipal unitary enterprise - MUP (Municipal entity)

The constituent document of a unitary enterprise is the charter.

A unitary enterprise does not have the right to create another unitary enterprise as a legal entity by transferring part of its property to it (a subsidiary). This restriction was introduced by Federal Law No. 161-FZ of November 14, 2002, whereas previously Russian legislation allowed unitary enterprises based on the right of economic management to create subsidiary unitary enterprises. With the adoption of this law, existing subsidiaries of unitary enterprises were subject to merger with the enterprises that founded them within six months, that is, until June 3, 2003.

Unitary enterprises are obliged, in cases determined by the owner of the property, to conduct an annual mandatory audit. In this case, an agreement to conduct a mandatory audit of the reporting of unitary enterprises must be concluded based on the results of placing an order through bidding in the form open competition, in the manner prescribed by Federal Law No. 94-FZ of July 21, 2005 “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs.”

Typically, unitary enterprises are regarded as a less transparent form compared to joint stock companies, since in the latter the law establishes corporate governance procedures. However, one advantage of unitary enterprises is that the property remains in state (municipal) ownership.

Unlike joint stock companies and other commercial organizations Unitary enterprises are required to disclose information about their procurement on official websites at the level of their subordination. For Federal State Unitary Enterprise - on the official website public procurement of the Russian Federation (federal state order), for state unitary enterprises on regional procurement websites and for municipal unitary enterprises on the official websites of municipalities or, in their absence, on the official regional procurement websites.

Since, in accordance with paragraph 2 of Art. 50 and art. 113 of the Civil Code of the Russian Federation, unitary enterprises are commercial legal entities, their activities are aimed at generating profit in favor of the owner of the property - the state or municipality, as well as to cover their own expenses. In addition, of course, the purpose of the activity is not to make a profit, but to satisfy the public interests of the state and provide for state needs.

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

unitary enterprises based on the right of economic management (Article 114 of the Civil Code of the Russian Federation);
unitary enterprises based on the right of operational management (state-owned enterprises) (Article 115 of the Civil Code of the Russian Federation).

CIS

In most CIS countries, there are also private unitary enterprises that are not vested with ownership rights to the property assigned to them. The property is indivisible and cannot be distributed among deposits, shares, interests, shares and is the common joint property of its members, individuals, one individual or one legal entity. These include peasant (farm) enterprises, individual, family and subsidiary enterprises. In the Russian Federation as independent organizations, with the exception of subsidiaries, they are not recognized as such, and the heads of such organizations are individual entrepreneurs, which creates property and organizational difficulties for the individual entrepreneur (in fact, an enterprise). For example, there is no right of private ownership of an enterprise as a property complex, since an enterprise involves additional economic relations, which does not exist with individual entrepreneurship, there are no clear regulations for the position of members in the enterprise, the distribution of profits and responsibilities between them and many other aspects.

Examples

FSUE Design Bureau "Arsenal" named after M.V. Frunze »
FSUE "Space Communications"
FSUE "NPP VNIIEM"
FSUE "Scientific and Production Center for Gas Turbine Engineering "Salyut""
FSUE Russian Post
Federal State Unitary Enterprise "Russian Television and Radio Broadcasting Network"
FSUE ""
Federal State Unitary Enterprise "Housing and Communal Administration of the Russian Academy of Sciences"

Notes

Links

Catalog of official websites of Federal State Unitary Enterprises

Legal entities
Commercial	Business partnerships and companies (Full on faith) Limited liability company Additional liability company Joint stock company (Open Closed) Production cooperative Unitary enterprise
Non-profit	Consumer cooperative Public association (Organization Movement Foundation Institution Amateur body Political party) Religious organization Foundation Institution
State registration	State registration Unified State Register of Legal Entities (USRLE) Unified State Register of Individual Entrepreneurs (USRIP)
Other	Insolvency Association (union) Individual entrepreneur Limited liability Founder

Wikimedia Foundation. 2010.

See what a “Unitary enterprise” is in other dictionaries:

See Unitary Enterprise Dictionary of business terms. Akademik.ru. 2001 ... Dictionary of business terms

Unitary enterprise- (English Unitarian/unitary enterprise) in the civil law of the Russian Federation, a commercial organization that is not vested with the right of ownership of the property assigned to it by the owner... Encyclopedia of Law

According to the civil legislation of the Russian Federation, a commercial organization that is not vested with the right of ownership of the property assigned to it. In the form of U.p. Only state and municipal enterprises can be created. Property U.p. located… … Legal dictionary

Unitary enterprise- (unitary enterprise) a commercial organization that is not vested with the right of ownership of the property assigned to it by the owner (state, municipality): it belongs to it by the right of economic management or operational management. IN… … Economic-mathematical dictionary

unitary enterprise- A commercial organization that is not vested with the right of ownership of the property assigned to it by the owner (state, municipality): it belongs to it by the right of economic management or operational management. In the form of unitary... ... Technical Translator's Guide

UNITARY ENTERPRISE- according to the civil legislation of the Russian Federation, a commercial organization that is not vested with the right of ownership of the property assigned to it. Property U.p. is indivisible and cannot be distributed among deposits (shares, shares), incl. between employees... ... Legal encyclopedia

UNITARY ENTERPRISE- in accordance with Art. 46 of the Civil Code, a unitary enterprise is one of the forms of commercial organizations in which legal entities can be created. According to Art. 113 of the Civil Code, a unitary enterprise is a commercial organization that is not... ... Legal Dictionary of Modern Civil Law

Unitary enterprise- a commercial organization that is not vested with the right of ownership to the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including between... ... Administrative law. Dictionary-reference book

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

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

State and municipal unitary enterprises are divided into 2 types. The first is organizations based on It should be noted that this includes unitary enterprises such as municipal ones. They are created after the relevant decision is made by the authorized government agency or municipality.

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

State (municipal) unitary enterprises. Peculiarities

First of all, this type of business entity has special legal capacity. That is, they were created for the purpose of performing certain works, providing services or producing some products, which is characteristic feature commercial organizations. However, state and municipal unitary enterprises are not at all limited in their rights to carry out certain transactions. For example, they can rent out vacant premises (unless otherwise provided by the charter and other regulations).

Another feature is that such business entities are individual enterprises.

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

Among other things, they can apply for (this includes subsidies, subsidies, and subventions). It is carried out to execute a variety of programs. Preference is given to those with a social orientation.

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

Management of unitary enterprises

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

Advantages and disadvantages of this form of business entities

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

Now, a few words about the shortcomings.

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

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