The system of organizational and legal forms of economic activity used today in Russia, introduced mainly, includes 2 forms of entrepreneurship without forming a legal entity, 7 types of commercial organizations and 7 types of non-profit organizations.

Entrepreneurial activity without formation of a legal entity can be carried out in the Russian Federation both by individual citizens (individual entrepreneurs), and within the framework of a simple partnership - an agreement on joint activities of individual entrepreneurs or commercial organizations. As the most significant features of a simple partnership, one can note the joint and several liability of the participants for all common obligations. The profit is distributed in proportion to the contributions made by the participants (unless otherwise provided by the contract or other agreement), which are allowed not only tangible and intangible assets, but also the inseparable personal qualities of the participants.

Fig. 1.1. Organizational and legal forms of entrepreneurship in Russia

Legal entities are divided into commercial and non-commercial.

Commercial called organizations that pursue profit as the main goal of their activities. According to, these include business partnerships and companies, production cooperatives, state and municipal unitary enterprises, this list is exhaustive.

non-commercial are considered organizations for which profit is not the main goal and does not distribute it among the participants. These include consumer cooperatives, public and religious organizations, non-profit partnerships, foundations, institutions, autonomous non-profit organizations, associations and unions; This list, unlike the previous one, is open.

Let's take a closer look at commercial organizations.

1. Partnership.

A partnership is an association of persons created to carry out entrepreneurial activities. Partnerships are created when 2 or more partners decide to participate in the organization of an enterprise. An important advantage of the partnership is the possibility of attracting additional capital. In addition, the presence of several owners allows for specialization within the enterprise based on the knowledge and skills of each of the partners.

The disadvantages of this organizational and legal form are:

Each of the participants bears equal financial responsibility, regardless of the size of his contribution;

The actions of one of the partners are binding on all the others, even if they do not agree with these actions.

Partnerships are of 2 types: full and limited.

General partnership- this is such a partnership, the participants of which (general partners) in accordance with the agreement are engaged in entrepreneurial activities on behalf of the partnership and jointly and severally bear subsidiary liability for its obligations.

The share capital is formed as a result of the contributions made by the founders of the partnership. The ratio of the contributions of participants determines, as a rule, the distribution of profits and losses of the partnership, as well as the rights of participants to receive part of the property or its value upon leaving the partnership.

A general partnership does not have a charter; it is created and operates on the basis of a constituent agreement signed by all participants. The agreement contains information that is mandatory for any legal entity (name, location, procedure for joint activities of participants in creating a partnership, conditions for transferring property to it and participation in its activities, the procedure for managing its activities, the conditions and procedure for distributing profits and losses between participants, the procedure for exiting participants from its composition), as well as the size and composition of the share capital; the size and procedure for changing the shares of participants in the share capital; the amount, composition, terms and procedure for making deposits; responsibility of participants for violation of obligations to make contributions.

Simultaneous participation in more than one general partnership is prohibited. A participant does not have the right, without the consent of the other participants, to make transactions on his own behalf that are similar to those that are the subject of the activity of the partnership. By the time of registration of the partnership, each participant is obliged to make at least half of his contribution to the share capital (the rest is paid within the time limits established by the memorandum of association). In addition, each partner must participate in its activities in accordance with the memorandum of association.

General partnership management carried out by common consent of all participants; each participant has, as a rule, one vote (the memorandum of association may provide for a different procedure, as well as the possibility of making decisions by a majority of votes). Each participant has the right to get acquainted with all the documentation of the partnership, and also (unless the contract establishes a different way of doing business) to act on behalf of the partnership.

A participant has the right to withdraw from a partnership established without specifying a term, declaring at least 6 months in advance of his intention; if the partnership is established for a certain period, then refusal to participate in it is allowed only for a good reason. At the same time, it is possible to exclude one of the participants in court by unanimous decision of the other participants. The retired participant, as a rule, is paid the value of a part of the property of the partnership corresponding to his share in the share capital. The shares of the participants are inherited and transferred in the order of succession, but the entry of the heir (successor) into the partnership is carried out only with the consent of the other participants. Finally, it is possible to change the composition of partners by transferring one of the participants (with the consent of the others) of their share in the share capital or part of it to another participant or a third party.

Due to the extremely strong interdependence of a general partnership and its participants, a number of events affecting the participants can lead to the liquidation of the partnership. For example, a participant's exit; death of a participant - an individual or liquidation of a participant - a legal entity; foreclosure by a creditor of any of the participants on a part of the property of the partnership; opening in relation to the participant of reorganization procedures by a court decision; declaring the participant bankrupt. However, if it is provided for by the founding agreement or the agreement of the remaining participants, the partnership may continue its activities.

A general partnership may be liquidated by the decision of its participants, by a court decision in case of violation of the requirements of the law and in accordance with the bankruptcy procedure. The basis for the liquidation of a general partnership is also a reduction in the number of its participants to one (within 6 months from the date of such a decrease, this participant has the right to transform the partnership into a business company).

Limited partnership(faith partnership) – differs from the full one in that, along with general partners, it includes contributors (limited partners) who bear the risk of losses in connection with the activities of the partnership within the limits of the amounts of their contributions.

The basic principles of formation and functioning here are the same as those of a general partnership: this applies both to the share capital and to the position of general partners. The Civil Code of the Russian Federation introduces a ban on any person being a general partner in more than one limited or full partnership. The memorandum of association is signed by the general partners and contains all the same information as in a general partnership, as well as data on the total amount of contributions of limited partners. Management procedure as in a full partnership. Limited partners do not have the right to interfere in any way with the actions of general partners in the management and conduct of business of the partnership, although they can act on behalf of it by proxy.

The sole obligation of the limited partner is to contribute to the share capital. This provides him with the right to receive a part of the profit corresponding to his share in the share capital, as well as to familiarize himself with the annual reports and balance sheets. Limited partners have an almost unlimited right to withdraw from the partnership and receive a share. They may, regardless of the consent of the other participants, transfer their share in the share capital or part of it to another limited partner or a third party, and the participants in the partnership have the pre-emptive right to purchase. In the event of liquidation of the partnership, the limited partners receive their contributions from the property remaining after the satisfaction of the creditors' claims, in the first place (general partners participate in the distribution of only the property remaining after that, in proportion to their shares in the share capital on an equal basis with investors).

The liquidation of a limited partnership occurs on all grounds for the liquidation of a general partnership (but in this case, the preservation of at least one general partner and one contributor in its composition forms a sufficient condition for the continuation of activity). An additional reason is the disposal of all contributors (the possibility of transforming a limited partnership into a full one is allowed).

2. Society.

There are 3 types of companies: limited liability companies, additional liability companies and joint-stock companies.

Limited Liability Company (LLC) is a company whose authorized capital is divided into shares determined by the constituent documents; LLC participants are not liable for its obligations and bear the risk of losses associated with its activities, within the value of their contributions.

The authorized capital reflects the fundamental difference between business companies in general and LLCs in particular: for this type of organization, the minimum amount of property is fixed to guarantee the interests of their creditors. If, at the end of the second or any subsequent financial year, the value of the net assets of the LLC is lower than the authorized capital, the company is obliged to declare a decrease in the latter; if the indicated value becomes less than the minimum determined by law, then the company is subject to liquidation. Thus, the authorized capital forms the lower acceptable limit of the company's net assets, which guarantee the interests of its creditors.

There may be no memorandum of association at all (if the company has one founder), and the charter is mandatory. These two documents have qualitatively different functions: the contract mainly fixes the relationship of the participants, and the charter - the relationship of the organization with the participants and third parties. One of the main tasks of the charter is to fix the authorized capital as a measure of the company's responsibility to third parties.

The authorized capital of an LLC, which consists of the value of the contributions of its participants, must, in accordance with the Law of the Russian Federation "On Limited Liability Companies", be at least 100 times the minimum wage. By the time of registration, the authorized capital must be paid at least half, the remaining part is payable during the first year of the company's operation.

The supreme body of the LLC is general meeting of its members(in addition, an executive body is created to carry out current management of activities). The following issues fall within its exclusive competence of the Civil Code of the Russian Federation:

Amending the charter, including changing the size of the authorized capital;

Formation of executive bodies and early termination of their powers:

Approval of annual reports and balance sheets, distribution of profits and losses;

Election of the Audit Commission;

Reorganization and liquidation of the company.

A member of an LLC may sell his share (or part thereof) to one or more members. It is also possible to alienate a share or part of it to third parties, unless this is prohibited by the charter. Participants of this company have a pre-emptive right to purchase (as a rule, in proportion to the size of their shares) and can exercise it within 1 month (or another period established by the participants). If the participants refuse to acquire a share, and the charter prohibits its sale to third parties, then the company is obliged to pay the participant its value or give him property corresponding to its value. In the latter case, the company must then either sell this share (to participants or third parties) or reduce its authorized capital.

A participant has the right to leave the company at any time, regardless of the consent of other participants. At the same time, he is paid the cost of a part of the property corresponding to his share in the authorized capital. Shares in the charter capital of an LLC may be transferred by way of inheritance or succession.

The reorganization or liquidation of an LLC is carried out either by a decision of its participants (unanimously), or by a court decision in case of violation by the company of the requirements of the law, or as a result of bankruptcy. The basis for the adoption of these decisions may be, in particular:

Expiration of the period specified in the constituent documents;

Achieving the goal for which the society was created;

Recognition by the court of the registration of the company as invalid;

Refusal of participants to reduce the authorized capital in case of its incomplete payment during the first year of the company's operation;

A decrease in the value of net assets below the minimum allowable amount of authorized capital at the end of the second or any subsequent year;

Refusal to transform an LLC into a JSC if the number of its participants exceeded the limit established by law and did not decrease to this limit within a year.

Companies with additional liability.

Participants in an additional liability company are liable with all their property.

joint-stock companies.

Recognizes as a joint-stock company such a company, the authorized capital of which is divided into a certain number of shares, and its participants 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.

Open JSC a company is recognized, the participants of which can alienate their shares without the consent of other shareholders. V closed JSC there is no such possibility and the shares are distributed among its founders or other predetermined circle of persons.

The centuries-old history of the development of this institution has developed two main directions for ensuring the rights of JSC partners to the safe conduct of business: property guarantees and constant control over the activities of the JSC administration, based on an appropriate system of procedures and information transparency.

The instrument for ensuring property guarantees in relations with JSCs is the authorized capital. It is made up of the nominal value of the shares acquired by the participants, and determines the minimum size of the property of the joint-stock company, which guarantees the interests of its creditors. If at the end of any financial year, starting from the second, the value of the net assets of the JSC turns out to be less than the authorized capital, the latter must be reduced by the appropriate amount. At the same time, if the specified value becomes less than the minimum allowable amount of the authorized capital, such a company is subject to liquidation.

A contribution to the property of a joint-stock company may be money, securities, other things or property rights, or other rights having a monetary value. At the same time, in cases provided for by law, the assessment of participants' contributions is subject to independent expert verification. Such a requirement brings Russian legislation closer to the rules developed in other countries to combat dishonest practices in the formation of authorized capital.

The minimum authorized capital of a JSC is 1,000 times the minimum monthly wage (as of the date of submission of constituent documents for registration).

JSCs can only issue registered shares.

Appearance board of directors in the management system, it pursues the only goal - to protect the interests of the company's participants in the conditions of isolation of the management function. It is the selection of some of the participants as managers or the appearance of hired managers that can lead to a discrepancy between the direction of the company's activities and the views on this issue of the rest of the participants who do not perform managerial functions. The general meeting is an ideal tool in this regard, but the more participants in the society, the more difficult it is to bring them all together. This contradiction is resolved by creating a special body consisting of shareholders (or their representatives), endowed with all the powers that the general meeting considers necessary not to be included in the competence of the board, but is not able to exercise itself. Such a body, formed in the form of a board of directors or a supervisory board, should be in the structure of any company with a sufficiently large number of participants, regardless of its specific type.

According to , the board of directors (supervisory board) is created in joint-stock companies, including more than 50 participants; this means that in JSCs with a smaller number of members, such a body is created at the discretion of the shareholders. The Board of Directors has not only control, but also administrative functions, being the supreme body of the company in the period between general meetings of shareholders. Its competence includes the solution of all issues of JSC activity, except for those that are referred to the exclusive competence of the general meeting.

3. Production cooperative.

Defined in the Russian Federation as a voluntary association of citizens on the basis of membership for joint economic activities based on their personal participation and the association of property shares.

The property transferred as shares becomes the property of the cooperative, and part of it can form indivisible funds - after that, the assets can decrease or increase without being reflected in the charter and without notifying creditors. Naturally, such uncertainty (for the latter) is compensated by the subsidiary liability of the members of the cooperative for its obligations, the amount and conditions of which must be established by law and the charter.

Of the features of management in a production cooperative, it is worth noting the principle of voting at the general meeting of participants, which is the highest governing body: each participant has one vote, regardless of any circumstances. The executive bodies are board or chairman , or both together; with more than 50 participants, a supervisory board can be created to control the activities of the executive bodies. Issues within the exclusive competence of the general meeting include, in particular, the distribution of profits and losses of the cooperative. Profit is distributed among its members in accordance with their labor participation in the same way as property in the event of its liquidation, remaining after the satisfaction of creditors' claims (this procedure may be changed by law and the charter).

A member of a cooperative may at any time leave it voluntarily; at the same time, it is possible to exclude a participant by a decision of the general meeting. The former participant has the right to receive, after the approval of the annual balance sheet, the value of his share or the property corresponding to the share. The transfer of a share is allowed to third parties only with the consent of the cooperative, and other members of the cooperative have in this case the pre-emptive right to purchase; the organization in case of refusal of other participants from the purchase (with a ban on its sale to third parties) is not obliged to redeem this share itself. Similarly to the procedure established for an LLC, the issue of share inheritance is also resolved. The procedure for foreclosing a share of a participant for his own debts - such foreclosure is allowed only if there is a shortage of other property of this participant, however, it cannot be levied on indivisible funds.

The liquidation of the cooperative is carried out on traditional grounds: the decision of the general meeting or the decision of the court, including due to bankruptcy.

The initial contribution of a cooperative member is set at 10% of its share contribution, the rest is paid in accordance with the charter, and in case of bankruptcy, limited or unlimited additional payments may be required (also in accordance with the charter).

Cooperatives can carry out entrepreneurial activities only insofar as it serves the achievement of the goals for which they were created, and corresponding to these goals (public and religious organizations, foundations, non-profit partnerships and autonomous non-profit organizations have the same rights in this regard; institutions have the right to engage in entrepreneurship is not recorded, although there is no direct prohibition).

4. State and municipal UE.

to state and municipal unitary enterprises(UE) include enterprises that are not endowed with the right of ownership of the property assigned to them by the owner. This property is in state (federal or subjects of the federation) or municipal property and is indivisible. There are two types of unitary enterprises:

1) based on the right of economic management (they have broader economic independence, in many respects they act as ordinary commodity producers, and the owner of the property, as a rule, is not liable for the obligations of such an enterprise);

2) based on the right of operational management (state-owned enterprises); In many ways, they resemble enterprises in a planned economy, the state bears subsidiary responsibility for their obligations if their property is insufficient.

The charter of a unitary enterprise is approved by the authorized state (municipal) body and contains:

· the name of the enterprise indicating the owner (for a state enterprise - indicating that it is a state enterprise) and location;

the procedure for managing activities, the subject and goals of activities;
the size of the statutory fund, the procedure and sources of its formation.

The authorized capital of a unitary enterprise is fully paid by the owner before state registration. The size of the authorized capital is not less than 1000 minimum monthly wages as of the date of submission of documents for registration. If the value of net assets at the end of the financial year is less than the size of the statutory fund, then the authorized body is obliged to reduce the statutory fund, about which the enterprise notifies creditors. A unitary enterprise may create subsidiaries of the UE by transferring a part of the property to them for economic management.

When creating a company, each entrepreneur must decide on its organizational and legal form, in accordance with the Civil Code of the Russian Federation. The simplest organizational and legal form of entrepreneurial activity is PBOYuL (entrepreneur without forming a legal entity).

On the basis of Article 23 of the Civil Code of the Russian Federation, citizens have the right to carry out entrepreneurial activities without forming a legal entity. This authority comes into force from the moment of state registration of a citizen as an individual entrepreneur.

This type of entrepreneurial activity of citizens is subject to the rules and requirements (specified in the Civil Code of the Russian Federation) governing the activities of legal entities - commercial organizations, unless otherwise specifically provided for by other legal acts.

Accordingly, in the service sector and the consumer market, an individual entrepreneur is an individual acting on an equal footing with legal entities.

An individual entrepreneur (PBOYuL) has the right to:

• opening your current account in a banking institution;
• your trademark;
• conclusion of transactions and signing of economic contracts;
• obtaining a bank loan;
• self-payment of taxes;
• on property disputes with legal entities to be a plaintiff and a defendant in court (including arbitration);
• the use of hired labor of other citizens on the basis of a work contract, etc.

The benefits of sole proprietorship include:

• very simplified and short procedure, both registration and liquidation;
• the income tax rate is much lower than that of legal entities;
• simplified procedure for reporting and accounting;
• individual entrepreneurs are not registered with the State Statistics Committee.

For the initial stage of organizing a new business, PBOYuL is the most suitable form. In case of successful activity, an individual entrepreneur will be able to acquire the necessary capital and experience to move into a larger business, with the formation of a legal entity.

The determining factors for choosing a suitable legal form are the volumes and directions of business, the number of co-founders (players) and the company's activities in a market economy. Legislatively, legal entities are divided into non-profit and commercial organizations. Only those organizations whose main goal is to make a profit can receive the status of a small enterprise.

Commercial organizations, in turn, can be created in various organizational and legal forms, in particular: as business partnerships, as business companies, as production cooperatives (artels). Since the share of the state in the authorized capital of small enterprises cannot be more than 25%, they cannot be created in the form of municipal and state enterprises, for which the share of the state is 100%.

Organizational and legal form. Business partnerships

Business partnerships and business companies are all commercial organizations with a constituent authorized capital divided into shares (contributions).

The authorized capital is designed to guarantee ongoing operations (transactions) and is the basis of economic activity. The size of the authorized capital is specified in the company's charter. A business partnership can be created in the form of a general partnership and a limited partnership (partnership in faith).

A business company can be formed as a joint-stock company (open or closed), or as a limited liability company.

Organizational and legal form. General partnership

This is such a partnership, each participant of which bears joint and several and unlimited liability for the affairs of the partnership. General partnerships are created and operate on the basis of a founding agreement to be signed by all its participants.

A person can be a participant in only one general partnership. For the obligations of the partnership, its participants bear full responsibility. The partnership is managed by a majority of votes or by common agreement, and each of the participants has one vote (unless otherwise specified by the memorandum of association).

Each of the participants in such a partnership has the right to act on behalf of the partnership (unless otherwise stipulated in the memorandum of association).

At the time of registration of a general partnership, each of its participants must contribute at least 50% of their contribution. The results of financial and economic activities are distributed depending on the share of contributed capital.

With this form of organization, its name must contain the words "general partnership" and the names of the participants, or one name and the prefix "& Co" plus "general partnership".

Organizational and legal form. Limited partnership (on faith)

In such a partnership, in addition to the active participants (general partners) who are liable with their property, there are associated participants (one or more), the so-called "commandists", who are liable only within the framework of their contribution and do not take part in entrepreneurial activities.

Limited partnerships include the rule of general partnerships and only general partners participate in management. The limited partner (contributor) has the right to receive profit (in proportion to the share), get acquainted with the balance sheets and annual reports, at the end of the financial year, withdraw from the partnership, having received his contribution in the manner determined by the memorandum of association, transfer his share to third parties or other investors. In the event of liquidation (bankruptcy) of a limited partnership, after satisfaction of creditors, such investors have the priority right to return their deposits.

Organizational and legal form. Joint Stock Company (JSC)

This is a type of company whose authorized capital is divided into a certain number of shares. The responsibility of shareholders for the obligations of the company is not provided, they do not bear the risk of losses on their shares. When a member of a JSC can alienate its shares, and the consent of other shareholders is not required for this, this is an JSC (open joint stock company). JSC must annually publish the annual balance sheet, income statement. If the shares are distributed only among a certain circle of persons, such a joint-stock company is of a closed nature (CJSC). The number of participants is clearly limited by law (no more than 50 participants).

Organizational and legal form. LLC or Limited Liability Company

The most common form of enterprise for small businesses, both in domestic and foreign practice, is LLC - a limited liability company. This form of organization is designed primarily for small businesses, since the minimum allowable amount of the authorized capital here is small and amounts to at least one hundred minimum wages per month. The maximum number of participants is also 50. LLCs with more than 50 members can be reorganized into a JSC or a cooperative. Information on the composition of participants is reflected in the memorandum of association and is open to other persons.

The constituent documents of an LLC include: the charter and the memorandum of association. In essence, they differ, and the charter is wider than the contract. When there are inconsistencies in the provisions of the statute and the contract, the statute takes precedence. When there is an increase in the authorized capital, it is fixed only in the constituent documents. The amount of the increase in the authorized capital is not taxable. It is possible for the parent company to transfer funds and other property to the subsidiary as a tax-free contribution, either from the transferor or the recipient. The number of votes of each participant is determined in proportion to its share in the authorized capital.

Each participant can be assigned the maximum size of the share, which cannot be exceeded during the purchase and sale. In the event that a participant sells his share, the total composition of participants does not change. Unless otherwise stipulated in the charter, it is possible to transfer your share in favor of third parties.

The company itself does not have the right to acquire shares in its authorized capital (this is provided for in the joint-stock company), except for the following cases:

• when the charter of the LLC prohibits the assignment of shares to third parties;
• when there is no consent of the LLC participants to the assignment to third parties.

By agreement of the participant, his share can be paid in kind, and this payment must be made within a year from the date of transfer of the share to the company. Participants have the right to leave the society at any time convenient for them.

From the date of filing an application for withdrawal by a member of an LLC, his share passes to the company, and the company, in turn, undertakes to reimburse him for its actual value. The law does not provide for the settlement of debt obligations and promissory notes. The owners of the LLC determine the procedure for the redistribution of profits. The company has the right to distribute profits between its participants once a quarter, half a year, or once a year. Shares of the authorized capital in an LLC are subject to inheritance, however, the charter may determine that an heir can become a member of an LLC only with the consent of the other founders.

This is also the case in the event of liquidation of legal entities-participants of an LLC (their share is transferred to the assets of the remaining participants of the LLC). Decisions on amendments to the memorandum of association, on registration/liquidation are taken only unanimously at the general meeting of participants. The general meeting of participants is the supreme governing body of the LLC. If necessary, a board of directors is created. Direct management is carried out by the executive body (president, general director). An audit committee must be created. The functions of the auditor may be assigned to independent auditors.

Organizational and legal form. Production cooperative

In order to engage in entrepreneurial activities, entrepreneurs can unite in production cooperatives, which are also commercial organizations and operate on the basis of a charter.

The corporate name of such cooperatives contains the words "artel" or "production cooperative". The number of participants should not be less than five people.

The participants of a joint-stock company conclude a memorandum of association between themselves, after which they approve the charter of the joint-stock company, which is the main constituent document. The formation of the authorized capital is based on the calculation of the nominal value of the shares and determines the minimum value of the JSC's property, which ensures the interests of its creditors. The amount of net assets at the end of the next financial year should not be less than the authorized capital.

An increase in the authorized capital can be made by issuing (emission) of new securities of JSC - shares, or by increasing the nominal value of issued shares. The share of preferred shares in the total authorized capital should not exceed 25%. Preferred shares include securities that have a fixed dividend, securities whose owners enjoy privileges in contrast to the owners of ordinary shares.

These privileges find expression:

• in receiving a much larger part of the JSC's property during its liquidation;
• in receiving dividends of a fixed amount (or not less than the agreed amount);
• in the redemption of these shares by their issuer on preferential terms.

However, the holders of such shares, as a rule, do not have the right to vote at general meetings of shareholders.

All existing companies and firms have a certain legal status depending on the form of their legal registration. A registered enterprise receives an organizational and legal form that determines the purpose of its existence, methods of disposing of capital and property.

Organization types

Economic entities can be commercial and non-commercial types. There are such organizational and legal forms of commercial enterprises: companies, joint-stock companies, partnerships, unitary enterprises and others. Types of non-profit entities: foundations, non-profit partnerships, homeowners associations, political parties, public organizations, institutions, state corporations, Cossack societies, autonomous organizations, public associations and movements. The above non-profit enterprises exist as legal entities. Without a legal status, individual entrepreneurs, financial and industrial groups, representative offices, branches, mutual investment funds can be formed. The first are created for the purpose of making a profit, while non-profit organizations pursue other goals. For example, a training center has one task - to improve the quality of education. The detailed structure of commercial enterprises is discussed below.

Joint stock companies

The most common organizational and legal form of a legal entity is a joint-stock company. There are open and closed joint-stock companies. In the first case, the company's shares are transferred to an indefinite number of persons, while in a closed company the securities are owned by a strictly limited circle of shareholders. Companies have an authorized capital, the minimum amount of which is 1000 minimum wages, as well as founders and a charter. The popularity of this organizational and legal form is explained by the minimal risk of the expected losses that its participants bear.

Partnerships

Economic entities in the form of partnerships can register their enterprise as a general partnership, a limited liability company or a limited partnership. Participants in a general partnership are liable for its debts with their property. An agreement is concluded between its members. Other contributors who are liable for the obligations of the company in an amount not exceeding the contribution, but who do not participate in the business activities of the company, take part in a limited partnership.

Society

Forms of management in the form of a company with additional or limited liability are also quite common. These companies are created by one or more founders. Due to their contributions, the authorized capital of the company is formed. The limited liability of the company means that its participants are only liable to reimburse the risks of loss in the amount of the value of the invested funds. Additional liability implies compensation for losses by the property of depositors.

Unitary enterprises

Organizational and legal forms of management in the form of a unitary enterprise mean that the property of firms in this case belongs to the state or municipality. A unitary enterprise is responsible for its debts with the property that belongs to it, and it is not entitled to answer with the property of the owner for his debts.

Production cooperatives

Such organizational and legal forms as cooperatives mean that a certain number of citizens (from five people) have voluntarily united to conduct joint economic or production activities. It can be construction, trade, processing, provision of services, consumer services. Members of the cooperative have shares in the form of part of the property of their association. A production cooperative is called an artel. This form of organization is typical for agricultural enterprises. The difference between an artel and a society is the obligatory labor participation in the work of the company.

Non-profit enterprises

As already mentioned, the purpose of creating non-profit enterprises is any purpose other than making a profit. For example, a religious community is created to meet spiritual needs. A sports organization is established for the physical development of the population and the promotion of health. With the aim of uniting, reviving and raising the strength of the spirit of the Cossacks, Cossack societies are created.

Non-legal organizations

Individual entrepreneurship does not imply the use of hired labor. From the point of view of accounting and tax reporting, this form is very simple, since from all the documentation it will be necessary to submit only an income declaration. By creating a mutual investment fund, investors unite, transferring their funds to a management company. Representative offices and branches perform the main functions of the company, while their range of capabilities is limited. All of the above organizational and legal forms are united by the absence of registration as a legal entity.

What form to choose for the created enterprise

First of all, it is necessary to answer the question of the purpose for which the enterprise is being created: the company is needed to make a profit, that is, of a commercial nature, or its activities will pursue other goals. Next, you need to decide on the role of the creator of the enterprise. To open a company, you need participants, shareholders or founders. An enterprise is always created by the founders, who then move to a different quality - employees or shareholders. The founders of a commercial organization increase their well-being by making a profit of the company. In a non-profit enterprise, this can be achieved if the founder is a highly paid employee. Although the charter of a non-profit organization does not provide for direct profit, it is possible to earn money by increasing the salary of its employees.

Ways to manage various enterprises

The supreme governing body of all organizations is the meeting of founders, who may be called participants, shareholders. Depending on the form of the enterprise, the number of participants will be different. In joint-stock companies, several people participate in the meeting, the number of which depends on the number of shares in the ownership of the enterprises. The founder may participate in the meeting personally or through his representatives. The governing body is endowed with rights, here are the main ones for all enterprises: changing the charter, appointing and removing the general director, discussing financial activities, appointing an audit, making a decision on liquidation and reorganization. The meeting of the founders is held as necessary, at least once a year. The executive power of all enterprises is the general director.

Business associations

Created firms can be combined into a larger organizational and legal form. These are concerns, associations, corporations, trusts, combines. So, the association is created on the basis of contracts of several companies by combining the main functions. The association represents the interests of these companies in relations with government officials or other companies. A consortium is created to achieve some goal common to different companies. As soon as the goal is reached, the association stops its work.

Organizational and legal form

An economic entity is a form of an economic entity recognized by the legislation of a particular country, fixing the method of fixing and using property by an economic entity and its legal status and goals of activity arising from this.

Organizational and legal form- a way of fixing and using property by an economic entity and its legal status and business goals arising from this.

In the all-Russian classifier of organizational and legal forms (OKOPF) (OK 028-99 (as amended by amendment No. 1/99)) each legal form corresponds to a two-digit digital code, the name of the legal form, and the collection algorithm.

Classification of organizational and legal forms in the Russian Federation

There are the following types of organizational and legal forms of economic entities (hereinafter also OPF):

OPF of economic entities that are legal entities-commercial organizations

• Partnerships
• Society
• Joint stock companies
• Unitary enterprises
  • Unitary enterprises based on the right of economic management
  • Unitary enterprises based on the right of operational management
• Other

OPF of economic entities that are legal entities-non-profit organizations

• Public associations (including religious associations)
  • Bodies of public initiative
• Foundations (including public foundations)
• Institutions (including public institutions)
• Communities of Indigenous Peoples
• Associations of legal entities (associations and unions)
• Associations of peasant (farm) households
• Horticultural, horticultural or dacha non-profit partnerships

OPF of economic entities without the rights of a legal entity

• Ordinary partnerships

BTF examples

state and municipal institutions

The simplest name for the OPF of state institutions is FGU (federal) and GU (regional, Moscow and St. Petersburg). Sometimes the word “budgetary” is added to the OPF, for example, in the OPF forestry, correctional colonies. The name of the OPF may include the word "regional" and even the name of the subject of the Russian Federation: "Novosibirsk region", "city of Moscow", but not necessarily.

OPF of state institutions:

• federal government agency
• Regional State Institution (State Regional Institution), OSU
• government agency
• Federal state budgetary institution

Federal State Budgetary Institution of Science

• Regional state budgetary institution
• State budgetary institution of the Novosibirsk region
• State budgetary institution of the city of Moscow
• State budget institution
• State (municipal) public institution

Educational, healthcare and cultural institutions have their own OPF names:

OPF of educational institutions:

• Federal State Autonomous Educational Institution of Higher Professional Education
• State educational institution of higher professional education
• State educational institution of secondary vocational education
• State educational institution
• Municipal budgetary educational institution
• Municipal preschool educational institution

OPF of military educational institutions:

• Federal State Military Educational Institution of Higher Professional Education
• State military educational institution of higher professional education

OPF of health care institutions:

• Federal Public Health Institution
• Public Health Institution
• Municipal Health Institution

OPF of cultural institutions:

• Federal State Institution of Culture
• State Budgetary Institution of Culture of the Sverdlovsk Region
• State institution of culture of the city of Moscow

Unusual OPFs:

• Regional state educational institution for orphans and children left without parental care
• State Special Rehabilitation Educational Institution of Secondary Vocational Education - College for the Disabled
• Federal State Educational Institution of Secondary (Complete) General Education "Astrakhan Suvorov Military School of the Ministry of Internal Affairs of the Russian Federation"- does not have an indication of "military".

state and municipal unitary enterprises

OPF of unitary enterprises:

• Federal State Unitary Enterprise
• State Regional Unitary Enterprise
• State unitary enterprise
• Municipal unitary enterprise

see also

• Types of companies

Sources

• Chapter 4
• Federal Law No. 82-FZ of May 19, 1995 "On public associations"
• Decree of the State Standard of the Russian Federation of March 30, 1999 N 97(as amended on 06/09/2001) "On the adoption and implementation of all-Russian classifiers" (together with the "all-Russian classifier of forms of ownership" OK 027-99)

Links

• The choice of the organizational and legal form of the enterprise - an article by Doctor of Economics, Professor Adukov

Wikimedia Foundation. 2010 .

• Las Casas, Bartolome de
• Victor Emmanuel II

See what "Organizational and legal form" is in other dictionaries:

Organizational and legal form- The legal form in which the registration and activities of a legal entity are carried out. Examples of organizational and legal forms are an open joint stock company, a closed joint stock company, a limited partnership, a limited company ...

FORM OF OWNERSHIP ORGANIZATIONAL AND LEGAL- Organizational form of ownership of the means of production, enshrined in national legislation Glossary of business terms. Akademik.ru. 2001 ... Glossary of business terms

Legal form of activity- organizational and managerial form of activities of authorized entities. Its legal essence is that it is based on the prescriptions of law and always entails the onset of certain legal consequences. Unlike actual... Theory of state and law in schemes and definitions

FORM OF OWNERSHIP, ORGANIZATIONAL AND LEGAL- organizational form of ownership of the means of production enshrined in national legislation ... Big Economic Dictionary

Legal system- This article or section needs to be revised. Please improve the article in accordance with the rules for writing articles ... Wikipedia

Joint stock companies- The organizational and legal form of an enterprise that, for its obligations to creditors, is liable only for the property that belongs to it. Shareholders do not bear any responsibility to creditors, they only risk ... Terminological dictionary of a librarian on socio-economic topics

General partnership- Organizational legal form of a commercial organization. A partnership is recognized as full, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and ... ... Vocabulary: accounting, taxes, business law

MEETING OF THE FEDERATION COUNCIL- organizational and legal form of consideration by the upper chamber of the Federal Assembly of issues referred by the Constitution of the Russian Federation to its jurisdiction. The regulations of the Federation Council provide that the chamber holds meetings from September 16 of the current to 15 ... ... Encyclopedic Dictionary "Constitutional Law of Russia"

When filling out various forms / documents in financial institutions and other structures, it is often necessary to indicate the legal form of the organization in which a person works, studies, etc. Such information is required to be presented when making a payment for services, and when applying for a loan, and in other situations. Therefore, further we will consider in detail what the organizational and legal form is, what it is and how to write it down correctly in documents.

Deciphering the concept

The organizational and legal form of a company, institution, firm, etc. (hereinafter referred to as OPF) is a legal form within which the process of creating a business entity and its further functioning is carried out. It also determines the type of ownership and operation of the assets at its disposal (including property, cash).

In Russia, the name of each enterprise, institution, firm, organization and other entities begins with an abbreviation, behind which the wording of the legal form is hidden. This element is a mandatory attribute of the official name of each economic entity of the Russian Federation.

Typology of organizational forms of Russian organizations

Jur. Individuals may belong to one of the following groups:

1. Commercial group. Such organizations are created to obtain material benefits from the business and its development.
2. group. These organizations do not pursue the goal of making a profit, they usually represent the interests of society, solving charitable, socio-cultural, scientific, educational and managerial tasks.

OPF of business entities that pursue commercial goals:

The most common OPF of business entities that do not pursue a commercial goal as the main one:

OPF for business entities without opening a legal entity. faces:

Samples of OPF of various types of state institutions:

• State. budgetary institution of the XXX region (GBU XXX region);
• State. budgetary institution of the settlement of XXX (GBU of the city of XXX);
• State. budgetary institution (GBU);
• Federal State uchr-e (FGU);
• Regional state uchr-e (OSU);
• Federal State budgetary institution (FGBU);
• State/Municipal state institution (G / M KU);
• Federal State autonomous educational institution of higher education (FGAOUVO);
• State. educational institution of higher / secondary education (GOUV (S) O);
• Municipality preschool educational institution (MDOU);
• State. military educational institution of higher professional education (GVOUVPO);
• Federal State health protection institution (FGUZ);
• Municipality institution of health protection (MUZ);
• State. budgetary institution of arts/culture XXX reg. (GBUK XXX.reg.);
• State. Art/Culture Institution of XXX Settlement (GUK XXX);
• etc.

For example, when applying for a loan at Sberbank, the full name is indicated - “Public Joint Stock Company Sberbank of the Russian Federation”. In an abbreviated version, you need to write as follows - "PJSC Sberbank". Until August 2015, the financial and credit institution was an OJSC (Open Joint Stock Company). The change in the OPF was caused by a change in domestic legislation and the abolition of the OJSC / CJSC form, and the introduction - PJSC / NAO.

How to write an organizational form in Sberbank

To obtain borrowed funds from Sberbank, a client of a financial and credit institution will need to fill out a special questionnaire. In it, a person must indicate not only his personal data, but also write where he works, what position he holds, what assets he has (in particular: real estate, vehicles), etc. When filling out a line about the place of employment, it is necessary to indicate the organizational and the legal form of the company/institution.

An example of how to fill out a questionnaire at Sberbank to receive borrowed funds

In the submitted sample, the applicant for a loan must fill in the line with the name "Name of the organization, including the organizational form." Since he works for ZARYAD Limited Liability Company, “LLC” (this is a legal form) and “ZARYAD” (this is an individual name) are entered in an empty cell.

How to fill out an application for a loan at Sberbank is shown in the illustration:

If the bank's client worked at the Petrovsky State University of Physics and Technology, then in the column it would be necessary to write: FGBOU VO PPGTU. In this case, "FGBOU VO" is the OPF, which is like the "Federal State Budgetary Educational Institution of Higher Education." "PGFTU" is the abbreviated name of the educational institution.

Here are some more examples:

How to find the exact name of an organization

In order to be sure of the correct spelling of the name of your place of work and its organizational form, you can:

• contact an employee of the personnel department and ask how it will be correct to write the name of the company;
• look in the employment contract / certificate / pass;
• found on the official website of the company/institution (in the section "About the company", "Contact information", etc.).

Filling rules

The execution of the document should be started only after the exact information for filling it out is known. Regardless of what kind of form is being prepared (whether it is a form for obtaining a library card or a bank loan), the abbreviation of the OPF of the company / institution is indicated first, then a space is made and the name of the economic entity is written.

For the convenience of entering information, the input line is often divided into cells. This is done so that you can see where there is a gap between words, and so that each letter is located in its own box. This reduces the risk that, when processing the questionnaire, the specialist will not be able to parse its contents (identify the organization) due to the incomprehensible handwriting of the person filling it out.

The example clearly shows that each letter is in its own cell. OPF is separated from an empty cell.

In some cases, the ability to write OPF may be required

The most common situations:

• filling out a questionnaire in a medical institution;
• filling out a questionnaire when placing a child in a school / preschool educational institution, etc.;
• for obtaining a consumer loan or for business development;
• when applying for insurance;
• when processing payment orders;
• at the conclusion of contracts for the supply / sale, etc.

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