Organizational-legal bases of activity of the enterprises. Organizational and production structure and management bodies. The association does not have the right to receive entrepreneurial income, therefore the activities of the association are financed by its members in the manner and in accordance with
The formation of new enterprises and the expansion of existing ones are predetermined by the following factors:
the presence of unsatisfied demand for some products (works, services);
availability of resources necessary for organizing the production of these products;
the level of development of science, engineering and technology in the relevant product market (in the relevant industry).
The determining factor is the availability of demand for products. If the company's products are not in demand, then they will remain unsold, and the costs of their production will remain unpaid, i.e., the company will not receive a profit and will not be able to return the invested capital and will go bankrupt.
Any organization (enterprise) is created by establishment. The process of establishing both a commercial and a non-profit organization is as follows:
Firstly, the owner (owners, founders) decides on the creation of an organization (enterprise). In addition, an enterprise may be created as a result of the forced division of another enterprise in accordance with the current antimonopoly legislation of the Russian Federation;
secondly, constituent documents are developed, provided for by the Civil Code of the Russian Federation for the corresponding organizational and legal form of a legal entity (charter, decision on creation or agreement of founders, general regulation on the organization);
thirdly, state registration is carried out.
An enterprise (legal entity) operates on the basis of a charter or a memorandum of association. The constituent agreement of a legal entity is concluded, and the charter is approved by its founders (participants)
Constituent documents are developed by the owners (founders) themselves, who for these purposes may engage consulting law firms or individual specialists on a contractual basis.
AT founding documents a legal entity must contain mandatory information: the name of the legal entity (with a reflection of the organizational and legal form); its location (legal address, telephone number, etc.); the procedure for managing the activities of the organization; the subject and goals of the activity; other information provided by law for the relevant type and legal form of a legal entity.
The procedure for state registration of business entities is determined by federal law. To register an enterprise, its founders personally or by mail submit certain documents to the registration authority (registration chamber).
In accordance with the legislation of the Russian Federation, a legal entity or an individual registered as a business entity (firm) may carry out any kind of activity
(one or more) provided for by its charter and not prohibited by law.
Separate types activities can only be carried out by state-owned enterprises (specified by special laws - the production of weapons, drugs, precious metals, orders, medals, etc.) or (including construction activities) only on the basis of a special permit - a license. License
- permission, the right to carry out a licensed type of activity with mandatory compliance with license requirements and conditions, issued by the licensing authority to a legal entity or individual entrepreneur. In accordance with the law "On Licensing Certain Types of Activities", licensed activities include types of activities, the implementation of which may entail damage to the rights, legitimate interests, morality and health of citizens, the defense of the country and the security of the state and the regulation of which cannot be carried out by other methods, except like licensing.
Organization (enterprise) independently plans
its activities and determines development prospects based on the demand for manufactured products and on the basis of contracts, contracts and agreements concluded with consumers (customers), co-executors (subcontractors) and suppliers of material and technical resources.
Prices and tariffs
for products and services, the organization establishes independently or on a contractual basis. In some cases provided for by the legislation of the Russian Federation, contractual prices are set, in particular, for the performance of construction and installation works. The state regulates prices and tariffs for products (services) of monopoly enterprises.
Financial resources
organizations are formed by:
profits;
depreciation charges;
funds from the sale of securities (shares, bonds);
share and other contributions of their participants, members of the labor collective, citizens, other organizations and enterprises;
loans and other legal proceeds.
The organization as a legal entity has the right to open settlement and
other accounts in any commercial bank
. She is responsible for compliance loan agreements and settlement discipline and, if it does not fulfill its settlement obligations, it may be declared insolvent (bankrupt) - in accordance with the bankruptcy law.
The company has the right to carry out foreign economic activity
. All currency relations with the state are regulated by laws. Currency profit after paying taxes to the budgets (federal and local) is used by the organization independently.
The relationship of the company with employees
regulated labor code RF and are built on the basis of collective and employment contracts. The forms, systems and amount of remuneration of employees and their other incomes are set by the company independently, but at the same time must ensure minimum size wages established by federal law.
Every organization is required to accounting and statistical reporting
and, in accordance with the Civil Code of the Russian Federation, publish data on their activities. Officials of the organization bear administrative, material and criminal liability for the distortion of reporting. State authorities (tax, antimonopoly, environmental, etc.) may periodically check the activities of enterprises.
Organizations are liable for violation of their obligations and business rules.
The production and economic activity of enterprises is controlled and limited through a system of legal acts in force in the country and ensuring compliance by business entities with the norms and rules of the law. Important, economically and legally justified in the performance of certain work on the organization of production, is the observance of the rules and procedures in the field of registration of enterprises, labor legislation, labor and environmental protection, etc.
Currently, the economic content of the concept of organization includes a form of entrepreneurial activity. Entrepreneurship is the reason for the creation of organizations, their activities, reorganization, etc.
Entrepreneurial activity - it is an initiative, within the framework of the law, economic activity of subjects of ownership at their own risk and under their own full responsibility on the formation of organizational and economic conditions to achieve certain goals.
Organizations are created for various purposes by individuals and legal entities, state, municipalities. Organizations can be classified according to various qualitative and quantitative criteria. The main qualitative criteria of the organization reflect the form of ownership, the ratio of rights to property, the management structure and the responsibility of the founders. The main quantitative parameters are the number and annual turnover of capital.
It should be noted that in legal practice organizations are called subjects of economic law, and this definition is used in legislative and other regulations governing economic activity.
The most successful criterion for classifying subjects of economic law is the organizational and legal form of entrepreneurial activity. Under legal form understand the totality of property and organizational characteristics, methods of forming the property base, the features of the interaction of owners, founders, participants, their responsibility to each other and to counterparties.
Property features reflect the form of ownership of the entrepreneur and the ratio of rights to the property of the subject of entrepreneurial activity and its founders (participants).
Organizational signs are expressed in the structure of managing the affairs of a business entity.
Entrepreneurial activity can be commercial or non-commercial in nature. Commercial activity is entrepreneurial activity for the purpose of making a profit.
Majority oil companies operating in Russian Federation, created in the organizational and legal form of joint-stock companies, therefore it is advisable to consider in detail some features of the activities and management of joint-stock companies: the creation and forms of companies; separation of management functions. The main document regulating the activities of joint stock companies is the "Law on Joint Stock Companies".
The decision on the creation (establishment) of a joint-stock company is made by the constituent assembly of the future co-owners of the organization - shareholders. The decision to elect the management bodies is made by a ¾ majority vote of the owners of shares to be placed among the founders. The constituent assembly determines the form of the joint-stock company to be created (this form is indicated in the charter of the company and in the name). Joint stock companies can be created in the form of "open joint stock companies" and "closed joint stock companies". Joint stock companies may create branches and representative offices that are not separate legal entities. Branches and representative offices act on the basis of "regulations" approved by the supreme governing body of the company, they are endowed with property, which is taken into account both on separate balance sheets and in the general balance sheet of the company.
The peculiarity of the organizational and legal form of joint-stock companies determines the management structure (Figure 1.2).
The supreme management body in a joint-stock company is the General Meeting of Shareholders, in the period between meetings - the Board of Directors.
| Production structures |
| Auditor |
| Audit committee |
Management of current activities is carried out by the executive body, which may be the sole (director, CEO, president) or collegiate (board, executive commission). The head of a branch or representative office is appointed by the board of directors or the executive body of the company and acts on the basis of a power of attorney issued to him. The competence of the executive body includes all issues related to the current activities of the company.
Work on the organization of production at the enterprise is possible only after the procedure for creating the enterprise itself. The creation of subjects of business (economic) law is understood as the performance of legal actions, the purpose of which is to obtain legal status subject of entrepreneurial activity (creation of an organization, enterprise). There are several ways to create organizations (figure 1.3).
| Figure 1.3 - Ways to create subjects of economic law |
The organization arises from the moment of state registration. State registration has several purposes. First of all, the purpose of registration is to determine the place of the subject in the market and determine the scope of its legal capacity. In addition, registration is carried out for the purpose of taxation and ensuring the safety of citizens by establishing control over the procedure for implementing certain types activities. The legislation provides for certain rules on the composition and number of founders of a commercial organization. Restrictions on participation in economic activities may be established for legal entities and individuals in accordance with the Laws of the Russian Federation regulating certain types of activities (notaries, lawyers, etc.).
In the process of economic activity, it may be necessary to change the previously chosen organizational and legal form of the enterprise or to carry out other transformations that affect the scope of the entity's legal capacity and affect its relationship with other business entities. Such a change is carried out by reorganization. Reorganization- this is a way of changing the legal status of the subject, in which the scope of his rights and obligations is changed or transferred to other persons (legal successors) (Figure 1.4).
From an economic point of view reorganization helps to overcome inertia and stagnation in management structures, in the existing system of connections and relations. Depending on the specific circumstances, the changes may be partial, relating to individual services and the organization of certain types of activities, or radical, when a deep and multifaceted reorganization is required.
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The Code of Administrative Offenses most fully regulates administrative and jurisdictional activities carried out both extrajudicially and in court by the norms of substantive and procedural law.
The tasks of production are defined: timely, comprehensive, complete and objective clarification of the circumstances of each case; its resolution in strict accordance with the law, ensuring the execution of the decision; clarification of the causes and conditions conducive to the commission of administrative offenses; crime prevention; education of citizens in the spirit of observance of laws, strengthening the rule of law (Art. 225).
Circumstances that exclude proceedings in cases of administrative offenses are also determined. Proceedings on the case cannot be started, and the initiated proceedings are subject to termination if: there is no event and composition of an administrative offense; issuance of an amnesty act, if it eliminates the application of an administrative penalty; cancellation of the act establishing administrative responsibility; expiration by the time of consideration of the case of an administrative offense of the period established by law for imposing administrative penalties (and it can, as a rule, be imposed no later than two months from the date of the offense). These circumstances apply to both individuals and legal entities. In addition, circumstances have been established that exclude proceedings in respect of only natural persons. This is a person's failure to reach the age of 16 at the time of committing an administrative offense; insanity of a person who has committed an unlawful act or omission; an act of a person in a state of emergency or necessary defense; the presence on the same fact in relation to the person brought to administrative responsibility of a decision of the competent body (official) on the imposition of an administrative penalty, as well as the existence of a criminal case on this invoice; death of the person in respect of whom the proceedings have been initiated.
If during the consideration of the case it turns out that the administrative offense contains signs of a crime, the materials are transferred by the body (official) considering the case to the prosecutor, the body of preliminary investigation or inquiry.
It was also established that the proceedings are carried out on the basis of the legislation in force at the time the administrative offense was committed and at the place of its commission (in cases of transport offenses - at the place of registration of vehicles).
Proceedings are conducted in the state language of the Russian Federation or in the state language of the constituent entity of the Russian Federation on whose territory the body (official) authorized to consider the case is located. A person who does not speak the language in which the proceedings are conducted is provided with the right to speak in his native (or other) language, as well as to use the services of an interpreter.
Consideration of cases of administrative offenses is carried out on the basis of equality before the law and the body considering the case, of all citizens, regardless of social and property status, race and nationality, gender, education, language, attitude to religion, type and nature of occupation, etc.
Cases of administrative offenses are considered openly. If necessary, they can be considered directly at the place of work, study or residence of the offender.
Supervision over the exact and uniform execution of laws in proceedings on cases of administrative offenses is carried out by the prosecution authorities.
About the place and time of the hearing of the case administrative offense committed by a minor, as well as an offense that entails the application of administrative arrest, the prosecutor is notified.
Cases of administrative offenses are considered, as a rule, within fifteen days from the date of receipt by the body (official) authorized to consider the case, the necessary materials (in particular, a protocol on violation). Some cases are dealt with in a shorter time frame. So, cases of petty hooliganism should be considered within 24 hours, etc.
are of great procedural importance. proof of, those. any factual data on the basis of which bodies (officials) establish the presence or absence of an administrative offense, guilt this person and other circumstances that are important for the correct resolution of the case. These data are established by a protocol on an administrative offense, explanations of persons brought to administrative responsibility, testimonies of victims, witnesses, expert opinions, other documents, material evidence, protocols on the seizure of things and documents, etc. At the same time, objects that were the instrument or direct object of an administrative offense or that retained its traces act as material evidence.
Evaluation of evidence is carried out by the body (official) conducting administrative proceedings, according to its inner conviction, based on a comprehensive, complete and objective study of all the circumstances of the case in their totality. No evidence can have a predetermined force.
In order to ensure the timely and correct consideration of cases, as well as the execution of decisions adopted on them, the legislation provides for the possibility of applying measures of procedural support of production. By their legal nature, they represent a variety of administrative preventive and administrative preventive measures. This is the administrative detention of a person, his delivery (forcible transfer) in order to draw up a protocol on an administrative offense, a personal search of things, Vehicle, seizure of things and documents, suspension from driving and medical examination for intoxication, detention of vehicles.
All these measures are documented in the relevant protocols. The Code of Administrative Offenses determines the powers of officials who apply these measures (for example, officials of the police, control and supervisory authorities, etc.). Personal search, search of things, vehicles are carried out in order to detect instruments for committing an administrative offense or its direct object. These measures, as well as the seizure of documents and things belonging to individuals and legal entities, are carried out in the presence of attesting witnesses.
Of particular note is such a measure of ensuring production as administrative detention individual, because it is a short-term restriction of his freedom. This measure is applied in exceptional cases by the internal affairs bodies, the border service, officials of the paramilitary guards and the military automobile inspection. Its application is carried out in order to suppress an administrative offense when other measures of influence have been exhausted; identification of the offender; drawing up a protocol on an administrative offense, if it is mandatory.
Administrative detention can last no more than three hours.
In case of violation of the border regime, persons may be detained for up to three days with a notification to the prosecutor or for a period up to ten days with the sanction of the prosecutor.
Measures to ensure administrative proceedings may be appealed by interested parties to a higher authority (higher official), prosecutor or court. The complaint shall be considered within five days.
Bodies (officials) authorized to consider cases of administrative responsibility. These are bodies of administrative jurisdiction that do not coincide with common system executive bodies. Their competence is therefore of a special nature. Among them:
a) people's courts (magistrates). The jurisdiction of the judge includes the consideration and resolution of cases of the most serious administrative offenses. These are, for example, cases: on obstruction of citizens' exercise of the right to vote (Article 40 1); illegal acquisition or storage of narcotic drugs in small amounts or their consumption without a doctor's prescription (Article 44); petty theft (art. 49); illegal issuance of a license (art. 56 1); manufacture and use of radio transmitting devices without permission (art. 137); violation of the rules of trade (art. 146); petty hooliganism (art. 158); malicious disobedience to a lawful order or demand of a police officer (Article 165), etc. Cases are considered, as a rule, individually;
b) administrative commissions of district, city executive bodies of the system local government. They consider all categories of cases on administrative offenses in a collegial manner, except for those referred to the jurisdiction of other bodies (officials);
c) commissions for the protection of the rights of minors consider cases of offenses committed by persons aged 16 to 18;
d) internal affairs bodies (police), as well as other executive bodies exercising control and supervision functions and powers in various fields of activity (for example, fire supervision authorities, customs authorities, transport inspections, antimonopoly authorities, sanitary and veterinary supervision authorities, border control authorities services, etc.). Their competence is defined by Art. 203-224 of the Code of Administrative Offenses.
In practice, on behalf of these bodies, officials act who consider cases of administrative offenses and impose administrative penalties (inspectors, controllers, auditors, etc.).
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Kozlov Yu.M
K59 Administrative Law: Textbook. – M.: Jurist, 1999.–320s. ISBN 5-7975-0197-X (in trans.) The textbook is written in accordance with the federal component of the state
What governs administrative law?
The stated positions lead to a purely legal analysis. legal regulation in the field of practical implementation of executive power. As already noted, there is
Management relations
Administrative law regulates, thus, quite diverse, but the same type of relations, managerial in nature. Among them: a) relationships, within the framework of
Functions of administrative law
Within the boundaries of its subject, administrative law performs, like other branches Russian law, regulatory function. Its content is the creation of a certain
Administrative legal personality
Administrative legal personality implies such qualities of individuals and legal entities that, in accordance with applicable law, give them the right to be participants (parties)
Administrative law in the legal system
Administrative law closely interacts with other branches of Russian law. One of its features is that administrative law, firstly, to a large extent
Concept and types
As already emphasized, often the branches of the current Russian law coincide in their main manifestations, i.e. on the subject of legal regulation. For example, it is clearly visible
Features of the method of administrative law
Administrative law practically uses all methods of legal regulation. At the same time, the determining influence on the choice of certain means of legal influence on management
The concept and features of administrative and legal norms
The rules of law in their legal content represent certain rules of conduct established by the state. Compliance is guaranteed by various means.
Types of administrative and legal norms
The norms of administrative law are divided into a number of groups depending on their regulatory focus and legal content. The following classification is proposed.
Implementation of administrative and legal norms
Implementation means practical use norms in accordance with the goals of administrative and legal regulation of managerial public relations. There are two main
They are understood as external forms expressions of administrative-legal norms. These are normative acts of different legal force. The most significant role is
Features of administrative and legal relations
Any public relations are transformed under the regulatory influence of the relevant rules of law, i.e. acquire legal form- become legal relations. Hundred
Types of administrative-legal relations
Of course, social relations regulated by administrative and legal norms are different in nature. And the inherent element of legal authority is expressed in different ways. Etc
Basics of the administrative and legal status of a citizen
An analysis of the administrative legal personality of various participants in public relations emerging in the sphere of executive power implementation begins with due validity.
Rights and Obligations of Citizens in the Sphere of Implementation of Executive Power
It should be borne in mind that the rights and freedoms of citizens are either directly implemented in the field of activity of the subjects of executive power, or are organically linked with practical activities.
Guarantees of Citizens' Rights in the Sphere of Implementation of Executive Power
Guarantees of legal rights, obligations and legitimate interests of citizens are understood as the conditions and means that ensure their actual implementation and reliable protection (protection)
Right of Complaint
Special attention deserves the question of the means of protecting their rights and legitimate interests violated by executive bodies (officials), which, in accordance with de
Features of the administrative and legal status of foreigners
Foreign citizens and stateless persons on the territory of the Russian Federation enjoy the rights and bear obligations on an equal basis with citizens of the Russian Federation, except for cases established by federal law or by
The concept of an executive authority
Executive authorities are the main subject of the implementation of this branch of government. Without it, the practical implementation of state-administrative activities is impossible.
Principles of organization and activities of executive authorities
Principles are the most important political, legal and organizational and legal foundations for the organization and activities of executive authorities. 1. Federalism is
Types of executive authorities
Executive authorities differ in the content and specific focus of their activities. They can be subdivided into the following species groups. 1. By terry
President of the Russian Federation and executive power
Under the Constitution of the Russian Federation of 1993, the President is not the head of the executive branch, as he was under the earlier Constitution. As head of state, he is endowed with
The system of federal executive authorities
At the federal level, the system of executive authorities is currently represented by the following links: the Government of the Russian Federation; federal ministries; state committees
Executive authorities of the subjects of the Russian Federation
In accordance with the principle of federalism, federal executive authorities and executive authorities of the constituent entities of the Russian Federation form single system executive power in the Russian Federation (part 2
Territorial authorities
Article 78 of the Constitution of the Russian Federation enshrines the right of federal executive bodies to create territorial bodies to exercise their powers and appoint appropriate
The concept of public service and its types
In the Soviet state for the entire time of its existence, there was practically no legislation specifically dedicated to public service. It has become widespread
public office
The concept of public service intimately associated with the concept of "public office". It is defined by the legislator as a position in state bodies
Principles of public service
They are derived from the equal access of citizens of the Russian Federation to public service enshrined in the Constitution of the Russian Federation (part 4 of article 32). In Art. 5 of the Federal Law on Public Service gives
State employee; basics of status
The information already available on the civil service leads us to characterize the persons who fill the relevant public positions in the civil service, i.e. proper
Types of civil servants. Officials
First of all, it is necessary to recall the initial positions, which have already been discussed. This refers to civil servants: a) federal government agencies; b) th
State-service relations
public service is embodied in relations between the state represented by its authorized bodies and a citizen of the Russian Federation who wants to exercise his constitutional right to work in the state
Entering the civil service
Citizens of the Russian Federation who are at least 18 years old, who speak the state language, who have professional education. Any
Termination of public-service relations
Public service is terminated upon dismissal of an employee, including in connection with his retirement. The general grounds for the dismissal of employees are provided for by the labor
State organizations
In the field government controlled there are many different in their purpose and administrative-legal status of state and government organizations. Their pr
State organizations
First of all, it must be emphasized that this refers to the form of ownership characteristic of such organizations. They are established by the state, which owns the right to
Non-governmental organizations
This is a fairly diverse group of organizations, among which, first of all, we should name public associations, other types of commercial and non-profit organizations, private
Forms of management
In the general scientific understanding, the form means the external expression of the content of a certain phenomenon or certain actions. So, the learning process - the content of the activity can be
Types of control forms
Taking into account the variety of forms of management, their specific types can be distinguished. In practice, the choice of forms of management depends on many circumstances. For example, much depends on
The concept and legal significance of management acts
The publication of legal acts is a specific and basic form for the activities of the subjects of executive power. Their role is determined by the fact that with their help they are directly implemented
Types of legal acts of management
According to their legal properties, the types of legal acts of management have already been identified. These are normative and individual acts. This subdivision is their main one. norm
Requirements for legal acts of management
The most important condition for the operation of legal acts of management is their compliance with the established requirements for their legal content and the procedure for their publication. In basics
Validity of legal acts of management
Legal acts of management cause corresponding legal consequences when they act. What gives grounds for recognizing this act as valid? Legal
Management methods
A method is a method, a method of practical activity. Since we are talking about state management activities, the question of the methods and methods of its implementation is natural.
Types of management methods
The methods used in the process of exercising executive power are varied. But they are based on two universal methods of any state or public work - persuasion
The essence and types of administrative coercion
Among the administrative-legal methods were mentioned, in particular, the means of coercive nature, with the help of which the executive bodies (officials), if necessary,
The essence of administrative responsibility
Administrative responsibility is expressed in the application by the authorized state body (official) of the provisions of the current norms of administrative law to
Basis for administrative responsibility
The main thing in the characterization of administrative responsibility is its legal basis giving it a set of specific qualities. It is, as already noted, the offender
Object and objective side of the offense
The object of an administrative offense is what it encroaches on, what social relations it violates. General object determined by Art. 1 and 10 of the Code of Administrative Offenses. The main conclusion from its content
Subject and subjective side of the offense
The subject is a natural or legal person who has committed an administrative offense. In addition, special subjects are distinguished - officials, military personnel, foreign
Purposes of administrative penalties
The next element of the general characteristics of administrative responsibility are administrative penalties. They are a measure of responsibility for the committed administrative
Types of administrative penalties
The system of administrative penalties is defined in Art. 24 of the Code of Administrative Offenses: warning; administrative penalty; paid seizure of an item; confiscation of the object that was the instrument of committing
Rules for imposing administrative penalties
Means to ensure legality in the imposition of such penalties are important. In this sense, first of all, it is necessary to characterize the conditions that exclude administrative from
The concept and types of administrative process
Executive power is practically realized in various kinds of actions. executive bodies(officials), the legal content of which is the application of the norms of the mother
Administrative jurisdiction
Jurisdictional proceedings are a practical manifestation of administrative jurisdiction. Administrative jurisdiction manifests itself (as well as judicial jurisdiction) in considering and resolving
Production for the preparation of legal acts of management
This is the most important type of procedural activity of an organizational and procedural nature. It is carried out in the interests of the effective work of executive authorities on the application
Licensing and Permitting Production
Certain types of activities are carried out by individuals and legal entities on the basis of a special permit - a license. License - permission (right) to carry out
Registration proceedings
Registration is an act of official recognition of the legality of certain actions. Thus, the justice authorities carry out the state registration of normative acts of the executive authorities.
Complaint proceedings
Complaints are always associated with the submission of the complainant that his rights or legitimate interests have been violated or infringed by the actions or legal acts of officials of the enforcement authorities.
Disciplinary Proceedings
Its essence lies in its application to persons who have committed an offense in the form of disciplinary offense provided by the law disciplinary actions. With respect to the state
Production participants
Among them, the Code of Administrative Offenses includes: persons in respect of whom the proceedings are being conducted; victims (if any); legal representatives; a lawyer; witnesses; experts; interpreter
Production stages
Proceedings in cases of administrative offenses consist of: initiation of a case; its consideration and resolution; appeal or protest against the decision on the case; Spanish
Enforcement proceedings
Execution of the decision adopted in the case of an administrative offense is also one of the stages of jurisdictional proceedings. It stands out for its specific legal
The value of legality for the process of exercising executive power
The constitutional principle of legality (Article 15) is of particular importance for state-administrative activities, in the process of which the executive power is exercised. This is the definition
The concept of ways to ensure the rule of law and their types
The operation of the principle of legality in the sphere of public administration is ensured by a system of organizational and legal means. The totality of such funds, different in
Legislative control
Parliamentary control as a legal institution in the Russian Federation is not provided for by the Constitution of the Russian Federation. Nevertheless, by virtue of its primacy, the legislature has the opportunity to significantly
Control powers of the President of the Russian Federation
The President of the Russian Federation, as the head of state, is endowed by the Constitution of the Russian Federation with significant control powers in the sphere of executive power. Their implementation is associated with the decision
Control of executive authorities
Control, being one of the main functions of managerial activity, manifests itself in various forms in the process of exercising executive power by its subjects. At the same time, especially
Features of administrative supervision
When characterizing the system of federal executive bodies, their special link was singled out, operating under the general name “federal supervision”. However, this
Judicial and prosecutorial supervision
At present, the role of the judiciary in ensuring the rule of law in the sphere of executive power has significantly increased, which strengthens the guarantees of strict executive discipline.
Constitutional Court of the Russian Federation
Its tasks include: resolving cases on the compliance of the Constitution of the Russian Federation with the normative acts of the Government, the same acts of the executive authorities of the subjects of the Russian Federation (on issues referred to
Courts of general jurisdiction
In accordance with the Federal Law "On judicial system Russian Federation” dated December 31, 1996 (SZ RF. 1997. No. 1. Art. 1) it consists of traditionally existing courts of general jurisdiction
Arbitration courts
The Supreme Arbitration Court of the Russian Federation is the highest judicial body for resolving economic disputes (Article 127 of the Constitution of the Russian Federation). Legal basis this type of justice is contained in the federal
General supervision of the prosecutor's office
In accordance with the Federal Law "On the Prosecutor's Office of the Russian Federation" dated November 17, 1995 (SZ RF, 1995. No. 47. Art. 4472), the prosecution authorities carry out: a) supervision of
Features and forms of non-industry management
Let us illustrate the features of the executive bodies of industry-wide competence with specific examples. Let us note at the same time that most often in the educational literature they unconditionally allocate
Industrial Complex Management
Industry management bodies
All executive authorities in various forms exercise their control and supervisory functions and powers in the field of industrial complex management. At the same time
Management of the agro-industrial complex
The agro-industrial complex (AIC) is designed to provide consumer market food and raw materials for industrial production. As a branch of the economy, it includes manufacturing
Organization of agricultural management
The most complete picture of the mechanism of state management of the agro-industrial complex in modern conditions can be obtained on the basis of an analysis of the administrative and legal
State control and supervision
A number of specialized control and supervisory bodies operate in the agro-industrial complex. State Grain Inspectorate under the Government of the Russian Federation (Rosgoskhlebinspektsiya) -
Management of the transport and road complex and communications
Transport playing essential role in meeting the needs of the country in transportation, the sectoral system of public administration, as well as the population, currently includes:
Organization of railway transport management
The federal law "On federal railway transport" dated August 25, 1995 characterizes it as the basis of the transport system of the Russian Federation, one of the modes of transport in general.
Organization of management of sea, river and road transport
In this area, the Ministry of Transport of the Russian Federation (Mintrans of Russia) operates - a federal executive body that conducts state policy and implements state
Organization of air transport management
Executive, control, licensing, regulatory functions in civil aviation and for the organization of air traffic are assigned to the Federal Aviation Service of Russia
Organization of road management
The road economy is closely connected with the functioning of many modes of transport. Because of this, its management was previously within the competence of the Ministry of Transport of Russia. According to Uka
Communication management organization
The central link in the public administration system in this area is the State Committee of the Russian Federation for Communications and Informatization. He builds his activity, guided by
State control and supervision
In the field of transport and communications, there are special control and supervision services or units. Thus, the Department of Russian Transport was formed as part of the Ministry of Transport of Russia
Organization of construction and housing management
The federal executive body in this area is the State Committee of the Russian Federation for Construction, Architecture and Housing Policy (Gosstroy of Russia). Er
State control and supervision
A special body exercising state control in housing and communal services is the State Housing Inspectorate. It consists of the Main State
Organization of environmental management
Management functions in the field of natural resource use have now been identified, i.e. their exploitation in order to achieve certain economic results (extraction, processing
Organization of management in the field of protection of natural resources
The State Committee of the Russian Federation for Environmental Protection (Goscomecology of Russia) is a special body designed to ensure the protection of natural resources. State
State control and supervision
The basic concepts used in this aspect are as follows. State environmental control - monitoring the state natural environment and its changes under the influence
Organization of financial management
The Ministry of Finance of the Russian Federation (Minfin of Russia) is a federal executive body that ensures the implementation of a unified financial, budgetary, tax and currency policy in the Russian Federation,
Organization of credit business
Banks are credit institutions that have the exclusive right to attract deposits, open accounts for individuals and legal entities, and place these funds in various areas.
Organization of tax affairs
Taxes are the main source of formation of the revenue side of the budget, which is why the organization of the tax business is given significant regulatory and legal attention. In this area there are:
State control and supervision
In the field of public administration of finance and credit, state financial control over the formation of public revenues and their rational use is of paramount importance.
Trade management
Trade is the main commodity distribution channel, most affected by the transition to market relations. The public sector has been practically supplanted by various
Organization of trade management
The Ministry of Trade of the Russian Federation (Ministry of Trade of Russia) is a federal executive body that conducts state policy in the field of trade and Catering aimed at satisfying
State control and supervision
State control over compliance with the norms and rules of trade and public catering, the order and discipline of prices, the quality and safety of consumer goods in the organization
Education management
Education system - general (primary, secondary schools, gymnasiums, lyceums), primary vocational (schools, etc.), secondary specialized (technical schools, colleges, etc.) and higher
Educational institutions
All of them carry out the educational process in its various forms (full-time, evening, correspondence, external study), guided by the standard provisions approved by the Government of the Russian Federation. So,
Science Management
Scientific activity manifests itself in various organizational forms: fundamental, departmental, university. Its state regulation is carried out on the basis of the Federal
Scientific organizations
A scientific organization is a legal entity, regardless of its organizational and legal form and form of ownership, as well as public association scientific workers, carrying out as
Cultural Administration
Management in the field of culture involves state regulation in the field of conservation, creation, distribution and development of cultural values, legal support cultures
Office of Labor and Social Development
The Ministry of Labor and Social Development of the Russian Federation (Ministry of Labor of Russia) is a federal executive body tasked with pursuing state policy and implementing
health management
Protection of people's health is the sphere of state-administrative activity in this area. The Ministry of Health of the Russian Federation (Ministry of Health of Russia) is conducting a state
Sanitary and epidemiological supervision
In the health sector, there is a special supervisory service, represented by the Department of State Sanitary and Epidemiological Surveillance of the Ministry of Health of Russia. Basics
Defense Department
In this area, relations related primarily to ensuring military measures to protect the state, its territory and sovereignty, as well as the population from a possible armed attack
Military service
Defense of the Fatherland is the duty and obligation of a citizen of the Russian Federation (Article 59 of the Constitution of the Russian Federation). Citizens carry out military service in accordance with the Federal Law "On Military Obligation"
Military service in reserve
Military personnel are enrolled in the reserve upon completion of service and reaching the maximum age of service (for officers). If they are declared unfit for military service by
Security Management
Ensuring the protection of the vital interests of the individual, his rights and freedoms, the material and spiritual values of society, as well as the constitutional order, sovereignty and territory
State border of the Russian Federation and its protection
state border- this is a line and a vertical surface passing along this line, defining the limits of the state territory (land, water, subsoil, airspace)
Internal affairs management
Internal Affairs in the modern sense is a system of measures aimed at ensuring public order and public safety in order to protect the rights and freedoms of
Department of Justice
The state policy in the field of justice is provided by the Ministry of Justice of the Russian Federation (Ministry of Justice of Russia). The Ministry of Justice is called upon to legally ensure the rule-making activities of the
Office of Foreign Affairs
In this area, the federal executive body is the Ministry of Foreign Affairs of the Russian Federation (MFA of Russia). It is subordinated directly to the President of the Russian Federation, determines
Decree of the President of the Russian Federation of May 25, 1999
"On the structure of federal executive bodies" ( Russian newspaper. 1999. May 29; SZ RF. 1999. No. 22. Art. 2727) exposition
Government of the Russian Federation
II. Federal ministries: for atomic energy; internal affairs; state property; for Civil Defense, Emergencies and Elimination of Consequences
1.3. Organizational and legal foundations of the enterprise
In accordance with the Civil Code of the Russian Federation, a legal entity is an organization that has separate property in ownership, economic management or operational management and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and defendant in court. Legal entities must have an independent balance sheet or estimate.
Legal entities in respect of which their participants have rights of obligation include business partnerships and companies, production and consumer cooperatives. Legal entities, on the property of which their founders have the right of ownership or other real right, include state and municipal unitary enterprises, as well as institutions financed by the owner. To legal persons in respect of which their founders (participants) do not have property rights include public and religious organizations(associations), charitable and other foundations, associations of legal entities (associations and unions).
Legal entities can be organizations that pursue profit making as the main goal of their activities (commercial organizations) or do not have profit making as such a goal and do not distribute the profits received among participants (non-profit organizations). Non-Profit Organizations can carry out entrepreneurial activity only insofar as it serves to achieve the goals for which they were created.
Legal entities
Commercial organizations
Non-Profit Organizations
Business partnerships and companies
Production cooperative (artel)
State and municipal unitary enterprises
Consumer cooperative (union, partnership)
Business partnerships (HT)
Economic companies (HO)
On the right of economic management
Full XT
HT on faith (commandite)
On the right of operational management (federal state enterprise)
XO with limited liability
Joint-stock company
XO with additional liability
Public and religious organizations (associations)
Institutions
Associations of legal entities
Open JSC
Closed JSC
Rice. 1.1. Organizational and legal forms of legal entities (Sklyarenko V.K., Prudnikov V.M., Akulenko N.B., Kucherenko A.I. Enterprise Economics (in diagrams, tables, calculations): Textbook. M., 2002. p.8.)
According to the organizational and legal form, legal entities that are commercial organizations in accordance with the Civil Code of the Russian Federation can be classified as follows:
business partnerships - general partnership, limited partnership (limited partnership);
business companies - limited liability companies, additional liability companies, joint-stock companies (open and closed types);
state and municipal unitary enterprises - based on the right of economic management and operational management;
production cooperatives (artels).
The classification of enterprises as legal entities, depending on the goals of economic activity and the legal form, is shown in fig. 1.1 (for details, see Chapter 4 of the Civil Code of the Russian Federation).
In the world market economy, other associations of entrepreneurs are also created and function (organizational and economic forms):
1) associations - associations, union of persons, organizations established by the state;
2) corporations - joint-stock associations into a society of several firms to achieve their common goal and protect privileges;
3) trusts - associations of enterprises (a form of monopoly) without the right of a legal entity and financial independence, subject to a single management;
4) syndicates - associations of entrepreneurs (one of the forms of monopoly) and all commercial activities (prices, sales of products) while maintaining the legal independence of all enterprises included in it;
5) cartels - associations of firms, companies for joint activities while maintaining a legal entity and industrial independence;
6) concerns - associations of industrial and commercial enterprises, subject to centralized financial control and management;
7) consortiums - associations operating on the basis of a temporary agreement between banks and industrial enterprises for the placement of loans, financial, commercial transactions, investments, etc.;
8) conglomerates - associations of enterprises belonging to different sectors of the economy and not associated with direct industrial cooperation;
9) holding companies - associations that have control over other companies due to the ownership of their shares and cash capital or the right to appoint directors of controlled companies.
The economic basis of market relations in Russia is property, the forms of which are equally protected by state legislation.
The creation of enterprises is based on the principles defined by law (regardless of the form of ownership) and goes through several stages:
the emergence of an idea to create a new enterprise;
determining the possibilities of using new technologies, equipment and communications;
study of the market, volume of demand, etc.;
selection of suppliers of raw materials and other factors of production;
selection of co-founders;
determination of financial opportunities, sources and financial justification;
carrying out organizational activities for the creation of enterprises, depending on the form of ownership;
state registration, printing production, stamps, registration with the state tax service, etc.
In accordance with the Regulations on state registration of business entities, registration is carried out by local authorities. Refusal to register is possible only if violations of applicable laws are found.
The completed act of state registration is valid for 30 days from the date of issue of the temporary certificate.
For the subsequent registration of the status of a legal entity, it is necessary:
1) obtaining codes OKPO (all-Russian classifier of enterprises and organizations) and OKONH (all-Russian classifier of organizations by type of activity) in the state statistics bodies;
2) registration with the tax office;
3) a certificate from the Ministry of Finance of the Russian Federation on the entry of the enterprise into the state register;
4) opening a current bank account and depositing 50% into this account authorized capital;
obtaining permission from the police for the production of seals, stamps;
print order.
Upon the fulfillment of these requirements and the expiration of 30 days, having handed over a temporary certificate, the entrepreneur, having received a permanent certificate as an economic entity, acquires legal independence and legal capacity.
Thus, education (institution) can occur through:
– establishment of a new enterprise (co-establishment), i.e. independent formation of the authorized capital or contribution by the co-founders of certain shares, contributions to the authorized fund of the enterprise being established;
– entry into the field of entrepreneurship;
– redemption of a partner's share;
– Entry into the sphere of entrepreneurship through inheritance.
All these forms of foundation are included in the entrepreneurial activity provided for by the legislation of the Russian Federation.
Founders can be:
state and municipal bodies of local self-government;
capable citizens, individual entrepreneurs;
legal entities;
economic companies (state and municipal) when creating subsidiaries;
Foreign citizens;
voluntary associations of citizens (on personal labor participation and share contributions);
funds of economic companies for the implementation of entrepreneurial activities.
The number of founders is not limited by law, except for a closed joint stock company.
The size of the authorized capital (fund) of an enterprise is regulated by the Civil Code of the Russian Federation and laws on individual organizational and legal forms in civil circulation.
The founding documents include:
- the charter of the enterprise (with any form of ownership);
– agreement of founders (if there are two or more founders);
- application of the founder or person authorized to carry out state registration.
At the meeting of the founders, the following issues are considered:
– about the organization and corporate name of the enterprise;
- on the adoption of the charter;
about the choice of director.
With the transition of the Russian economy to market relations and the inclusion of the country in the world system of foreign economic relations, foreign investors rushed to Russia. New markets, cheap labor, the availability of favorable natural and raw materials (especially oil and gas, timber, metallurgical, etc.) attract with the possibility of making super profits.
In the Russian Federation, enterprises with foreign investment, independent or joint, are created in the form of:
– enterprises with equity participation of foreign investments (joint) subsidiaries and branches;
enterprises wholly owned by foreign investors;
– branches of foreign legal entities.
Investment objects can be:
- newly created and modernized fixed assets in the spheres of the economy;
- securities, targeted cash deposits, scientific and technical products, rights to intellectual values, property rights.
The procedure for the liquidation of an enterprise is determined by Art. 63 of the Civil Code of the Russian Federation. Liquidation (termination of the enterprise) is carried out by the liquidation commission under the following circumstances:
- decision of its founders or expiration of the legal entity;
- the merger of enterprises into larger ones with a single centralized management system;
– accession through production and technological cooperation;
– division into a number of independent economic or legal entities;
- separation from a number of merged into an independent or parent company;
- transformation into a different organizational and legal form with the consent of the labor collective.
Liquidation by court decision is possible in the following cases:
- insolvency of the enterprise;
– engaging in activities prohibited by law;
- bankruptcy and business insolvency arising from a court decision stating this collapse, with the imposition of full blame for errors or illegal actions on the insolvent debtor.
Liquidation is recognized as completed after an entry about it is made in the Unified State Register of Legal Entities, the enterprise is considered liquidated as a legal entity.
Organizational and legal basis for the activities of a commercial organization
One of the features accounting is its conduct within a particular organization. Accounting reflects the activities of a separate organization.
An organization is a self-governing entity created in the manner statutory for the production of products, performance of work, provision of services in order to meet public needs and make a profit. The organization independently carries out its activities, disposes of its results and income remaining after paying taxes and other obligatory payments. Organizations registered in the territory of the Russian Federation may have a different organizational and legal form.
Depending on the objectives of the activities of the organization are divided into commercial and non-commercial.
Commercial organizations as the main goal of their activities pursue profit.
Non-profit organizations are created to achieve social, charitable, cultural, educational, scientific goals, to protect the health of citizens, to develop physical culture and sports, meeting other non-material needs of citizens, protecting the rights and legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance or other goals related to the achievement of public benefits. Non-profit organizations can also carry out commercial activities, but only to achieve the goals for which they were created.
Currently, organizations of various forms of ownership operate in the Russian Federation: federal, municipal, joint-stock, cooperative, private, each of which can be a legal entity.
A legal entity is an organization that owns, manages or manages separate property and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, fulfill obligations, be a plaintiff and defendant in court.
Legal entities that are commercial organizations can be created in the following organizational and legal forms: state and municipal unitary enterprises; production cooperatives; business partnerships (general partnerships or limited partnerships); business companies (joint stock companies, limited liability companies or additional liability companies).
A unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. This property is considered indivisible and cannot be distributed among the employees of the organization. In the form of unitary organizations, only state and municipal organizations are created, the property of which is either in the ownership of the state or in the ownership of municipality. A unitary enterprise is endowed with property on the basis of economic management and operational management.
A production cooperative is a voluntary association of citizens on the basis of membership for joint production or other commercial activities based on their personal labor or other participation and the association of property shares by its participants.
The property that is the property of the cooperative is divided into shares of its members in accordance with the charter. The profit received by the cooperative is distributed among its members, as a rule, according to the labor contribution. A different procedure for the distribution of profits must be provided for by the charter of the cooperative. Property is distributed in the same manner upon liquidation of a cooperative. When one of the members leaves the cooperative, in accordance with the charter, part of the property may be an indivisible fund and is not subject to distribution until its liquidation.
A general partnership is a partnership whose participants are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with the property belonging to the partnership. The property is formed at the expense of the contributions of participants received from activities, income and other sources established by law. The property belongs to the participants on the rights of common shared ownership. The partnership itself is not a legal entity.
A limited partnership (limited partnership) is a partnership in which, along with general partners (participants) who conduct economic activities and are liable for the obligations of the partnership with their property, there are several contributors. Investors participate only in the distribution of profits, and do not take part in management and in the implementation of activities.
Joint-stock company- a company whose authorized capital is divided into a certain number of shares. The shares are distributed among the members of the company and certify the contribution of funds to the capital.
A joint stock company may be open or closed. If the members of the company can dispose of their shares without the consent of the other shareholders, then the company is recognized as open. The shares of such a company are distributed by open subscription and are freely sold.
A joint-stock company, whose shares can only be distributed among a predetermined circle of persons and cannot be freely sold, is considered closed.
An additional liability company differs from other legal entities in that its participants are jointly and severally liable for its obligations in an amount that is a multiple of their shares.
Information on the organizational and legal form contains the charter of the organization: name, location, size of the authorized capital, composition, procedure for the formation and competence of management and control bodies, procedure for distributing profits, conditions for reorganization and liquidation and other information provided for this type of legal entities.
Order joint activities founders to create a legal entity, the conditions for transferring their property to it and participating in its activities. determines the memorandum of association
A legal entity of any organizational and legal form is subject to state registration in the manner prescribed by the law on registration of legal entities, for which the following documents should be submitted to the tax office at the location of the organization: an application for registration; articles of association; memorandum of association (decision to establish an organization); documents confirming the payment of at least 50% of the authorized capital; certificate of payment of state duty.
Legal entities may have branches, representative offices, agencies and other subdivisions, allocated territorially, but not being legal entities. The presence of branches and representative offices is reflected in the constituent documents of a legal entity.
When an organization is created, the charter specifies the types of activities that it can engage in. The charter may contain several types of activities, among which the main ones stand out.
Activities can be subdivided as follows: production and sale of products (material values); wholesale or retail sale of goods; performance of work; provision of services.
In organizations engaged in production, from raw materials and materials during technological process products are manufactured, the properties of which differ from the properties of the starting materials. In accounting, it is necessary to obtain data on the cost of each type of manufactured product, since such data underlie the formation of prices for such products. The cost indicator has a complex composition and therefore a significant part of the accounting work is the accounting and distribution of production costs.
Organizations that perform work can be created in the form of construction, repair, geological, design and survey, research organizations and road facilities. In accounting, it is necessary to obtain information about the cost of each work performed (or a set of works). In such organizations, the area of accounting for production costs is highly labor-intensive.
Organizations that provide services can be created in the form of transport and communications enterprises, commodity and stock exchanges, credit institutions, investment, pension and other funds, law and audit firms, leasing companies, service organizations, etc. Unlike work service has no material essence. For many organizations included in this group, there is a special accounting procedure. Yes, it has significant differences organization of accounting in credit institutions, with professional participants in the securities market. As for the rest of the organizations included in this group, one of the main features of accounting is that, as a rule, the cost of each specific service rendered is not calculated, and cost control is carried out for the calendar period as a whole.
AT special group allocate organizations engaged in trade and intermediary activities. These organizations sell goods, i.e. material values that are not subject to further processing in this organization. The costs of these organizations are formed as a whole for the calendar period. At the same time, their feature is the laborious accounting of inventory items.
Despite the fact that the charter singles out one or more types of activity as the main ones, in the course of economic activity the organization may carry out other types of activity. Often, industrial and construction organizations also conduct trading activities (especially barter transactions), carry out investment activities from free profits, etc. For accounting purposes, all types of activities are divided into current, investment and financial.
Current activity is the activity of the organization specified in its constituent documents and bringing the main profit. Current activities also include operations that cannot be included in investment or financial activities, for example, foreign economic or intermediary. Regardless of the type of current activity in accounting, it is necessary to calculate the costs associated with its implementation and income from this activity, as well as determine the financial result from it.
Investment activity is an activity associated with capital investments (investments) in land, buildings and other real estate, equipment, intangible and other non-current assets. The same type of activity includes the implementation of long-term financial investments in other organizations, as well as the issuance of bonds and other long-term securities.
Financial activity is the activity of an organization related to operations with short-term securities, the provision of loans for up to 12 months, the issuance of bonds and other short-term securities, etc.
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