Municipal institution and municipal enterprise. Municipal Unitary Enterprise
An enterprise is an autonomous entitywhich is established and operates on the basis of existing national legislation for the production of goods, the provision of services and the performance of work.
The two main goals of its functioning -satisfaction of emerging needs and profit. One of the forms of organization of economic activity is a municipal enterprise. Its main features will be discussed in this article.
Categories of economic entities
Under the Civil Code of the Russian Federation, in fact there are three large groups of commercial organizations:
- Economic society, or partnership.
- Production cooperative.
- Unitary state or municipal enterprise.
The first group includes the largest number of subcategories:
- Complete society.
- A limited partnership.
- Company with additional responsibility.
- JSC and CJSC.
A cooperative is an association of citizens involuntary basis for joint economic activities. Each of its members personally participates in the work and contributes there a share contribution. All participants of this organization bear joint responsibility. This means that the profit is distributed in proportion to the labor contribution. When the production cooperative is liquidated, all the remaining property is distributed among employees according to a similar principle.
State and municipal enterprise: main features
The last category includes unitary subjectsmanagement. A municipal enterprise is a special type of commercial organization in which ownership of property is not assigned to an individual. Therefore, such a subject of economy is called unitary. His property is not divided into shares and shares, including between people who work for him. Under the Civil Code of the Russian Federation, a municipal enterprise is always unitary. At the same time, such a form is typical only for similar economic entities created by state or local government bodies.
In addition to the listed business entities,aimed at profit, under the Russian legislation voluntary voluntary associations can be created. The state can also establish them. The following are the main types of non-profit associations:
- Consumer cooperative.
- Religious or social organization.
- The institution, including the municipal one.
- Association or union.
Thus, the municipal institution andmunicipal enterprise - these are the two main ways by which the state can carry out economic activities. On whether it receives a profit, with what purposes it was created, depends on how to properly call it.
Forms of municipal enterprises
All unitary subjects of economics are divided into two types. All state institutions can be attributed to one of them.
The first includes enterprises with the righteconomic management. This means that he has a legitimate opportunity to own, use and dispose of property within the limits established by law. This state of affairs is more preferable, since in this case it is possible to independently determine its strategy and establish its goals and daily tasks.
Municipal Unitary Enterprise with the rightOperational management is much more dependent on the state. It can own, use and dispose of all property, but only within predetermined limits. The state body determines its goals and tasks, which can not be changed. This species has much less autonomy in management.
Process of creation and work
The municipal unitary enterprise beginsactivity on the decision of the state body. The government of the Russian Federation can also create a state enterprise on the basis of property in its ownership. The constituent document is the charter. The state or municipal body is responsible for the insufficiency of the property of the enterprise created by it. The head is fully accountable to the Government of the Russian Federation through its authorized bodies.
According to Article 52 of the Civil Code of the Russian Federation,a unitary enterprise is a business entity that is not endowed with the right of ownership with the property that is registered with it. Its charter should necessarily include two items:
- The subject and purpose of the activity.
- The size of the statutory fund and the sources of its financing.
The brand name must be mandatorycontain an indication of state property. For obligations, a unitary enterprise is liable with all property, but can not act as a pledge or become insolvent as a result of the bankruptcy of its owner. In Russia there is a special Federal Law, in which such economic entities are described.
Operational and complete control capabilities
Any municipal enterprise is created onbased decision of the local government body. It is them who approves its charter. The size of the fund of a unitary enterprise with the right of economic management must be fully financed before its registration. If the amount of net assets at the end of the year is less than the statutory fund, the authorized body is obliged to track this situation and reduce it. Notification of a change in the value of the fund is sent to all creditors who may require the company to fulfill its obligations ahead of schedule. The owner is not liable for obligations, except for the cases described in Article 56 of the Civil Code of the Russian Federation.
Unitary enterprises with the right of operativeManagement is created by a government decision. Federal property is assigned to them in the quality of their property. The constituent document is also a charter. The main difference is that when the property is insufficient, the state is responsible for its obligations. Accordingly, reorganization and liquidation are made only by the decision of the Government of the Russian Federation.