The municipal enterprise is established. Municipal unitary enterprise - what is this form of organization. Categories of economic entities

AT modern economy a unitary enterprise performs important functions that are not of interest to other entities entrepreneurial activity or are a monopoly of state organizations/institutions. A fairly large percentage of the adult population of our country have heard of such an organizational and legal form, but many citizens do not even know approximately what it is.

Such a gap in economic education can negatively affect the activities of some businessmen. For example, if during cooperation with a unitary enterprise the amount of its debt for services rendered or goods delivered exceeded all allowable norms, you will not be able to receive part of the debtor's property as payment. This article discusses issues related to the activities of unitary enterprises, analyzes their advantages and disadvantages, and also talks about the importance of such organizations for the country's economy. The presented information is of interest both for entrepreneurs and for theorists of economic disciplines or ordinary citizens to increase the level of erudition.

Unitary enterprise - essence and features

Before proceeding to a detailed study of the issue under consideration, it is necessary to understand the terminology. It can be said that a unitary enterprise is specific form legal entity, which provides for the use of property assigned to it without the right of ownership to it. The term "unitary" is used due to the fact that the specified property cannot be distributed among shares, shares or contributions, it is indivisible. Represented subjects commercial activities created by state or municipal authorities for the purpose of making a profit. For this, the property assigned to the enterprise is used, which allows the state to receive part of its income.

There are three types of unitary enterprises: state unitary enterprise, federal or municipal. In any of these options, the owner of the property that is used for commercial purposes is government agencies/organizations. The rights and obligations of the subjects of commercial activity in question are limited by the Civil Code and the law on state / municipal enterprises. A mandatory audit is carried out annually to determine how the company has been operating for the last 12 months (timely preparation of reports, legality of transactions, efficiency of management, etc.).

Detailed analysis existing organizations unitary form allows you to highlight their main features:

the enterprise is managed by one person who is appointed by the owner (an authorized person from representatives of state institutions);

if you have already encountered unitary enterprises and know what they are, then most likely you have paid attention to the names of such organizations (there must be a mention of the owner);

the charter, which is the constituent document, must indicate the main goals and nature of the organization's activities;

property (state / municipal) is assigned to the enterprise in accordance with the rights of economic management or operational management;

the owner is not liable with his property in case of debt obligations;

the owner can take away his property if the unitary enterprise does not use it or uses it for other purposes.

Purposes of creation

In order to understand what a unitary enterprise means, it is necessary to understand for what purposes they are created. As already noted, presented legal entities, as a rule, are commercial organizations, that is, the first purpose of their creation is to make a profit. In addition, there are situations when there is state property that cannot be privatized (as a rule, legislation interferes). In this case, you can create a unitary organization that will work using the property provided by state institutions.

Exist certain group goods and services that are needed to solve social problems, but private companies are not engaged in this area of commercial activity (since these goods are sold almost at cost). In this case, there is only one possible solution to the issue - the creation of a unitary enterprise. Sometimes unitary organizations function so that producers of essential goods do not inflate the cost of their products. Another goal of creating the enterprises in question is to protect unprofitable industries, the goods of which are needed by the population of our country.

If you understand what a unitary enterprise is and can independently formulate a definition of this category, then be sure to focus on the fact that these are not only commercial organizations, but also an effective “tool” for solving many issues of national importance.

Forms of unitary enterprises

Organizations operating on the right of economic management use a charter with a mark of bodies as constituent documentation. state power(ministries, local governments, etc.). This document is not only standard information about a legal entity, but also a list of the main activities, their goals, as well as data on the amount of the authorized capital (for a municipal enterprise - 1000 minimum wages, and for a state enterprise - 5000).

The founder of an organization of this type is not responsible for the results of activities if he did not give instructions that caused bankruptcy. In order to better understand what a unitary enterprise is, take Russian Post as an example and analyze the work of the enterprise. You will see that in this case, the organization has the right to dispose of property, independently regulate financial flows and resolve other issues, without the intervention of government officials.

Organizations functioning on the right of operational management carry out their activities on the basis of state / municipal property. In this situation, the charter, as in the first case, must be noted by representatives of state institutions or local authorities with appropriate powers. The name of unitary enterprises based on the right of operational management must confirm that this is a state-owned organization.

Pay attention to the fact that in this situation, government agencies may be responsible for certain results of the enterprise. The management of a unitary form organization cannot make a decision on its liquidation or reorganization; this issue is decided at the government level or municipal authorities. Unlike the first form, enterprises operating on the basis of operational management cannot resolve serious economic issues without the appropriate permission of representatives of state institutions.

In order to exclude the possibility of using fraudulent schemes in order to gain access to state property, unitary enterprises were forbidden to take part in the creation of subsidiaries or new legal entities. This item is very important for the preservation of state property, as evidenced by the favorable feedback from entrepreneurs who know well what a unitary enterprise means for those who like to make money dishonestly.

Many readers, after a detailed study of all aspects of the presented topic, especially if it happens in an accelerated mode, begin to get a little confused in terminology, and often ask how a unitary enterprise differs from a state enterprise.

The answer is very simple: both the former and the latter are unitary enterprises, only ordinary (unitary) organizations have the right to relative freedom of action, and state-owned ones must coordinate even minor economic issues with the founders. In addition, state-owned enterprises are based only on the right of operational management.

Sources for the formation of property of unitary enterprises

The analysis of the presented topic will be incomplete if the reader does not find out where the property comes from for transfer to unitary enterprises.

First of all, it is a voluntary transfer by the owner of his property to form the authorized fund.

Borrowed funds, including loans from banks and other financial and credit institutions.

Depreciation deductions and budget subsidies.

Income from commercial activities.

Donations from individuals and legal entities and other sources of funding.

The legislation of the Russian Federation provides unitary enterprises with a certain freedom of action and the opportunity to distribute their products, part of their property, etc., if such an operation will bring profit to the state. Only the sale of real estate is banned. In order to sell even a small building, it is necessary to obtain permission from representatives of state authorities. Given the meaning of the word unitary enterprise, one can conclude even without an economic education that any transactions related to the sale of state property are not very “welcomed” by the authorities. For example, transactions that financial terms exceed 150 million rubles, must be approved at the level of the government or the federation, which controls all issues related to state property.

Financial resources of unitary enterprises

Readers who are interested in economics have probably guessed that the financial resources of unitary enterprises differ from those of other commercial organizations. For example, in a situation where a unitary organization, based on the results of its activities for the year, shows a decrease in the amount net assets, and she was unable to “level up” the performance within 3 months, government officials decide to liquidate the enterprise. Naturally, in a similar situation, the owners of the usual commercial firm will not use such radical methods of solving problematic issues.

If you are interested in what features a unitary enterprise has that distinguishes it from ordinary business entities, then you should pay attention to the distribution of profits of these organizations. An ordinary company (LLC, CJSC or individual entrepreneur) builds a relationship with the state budget according to the scheme: made a profit - pay taxes, paid salaries to employees - pay off the funds, violated the law - pay a fine. A unitary enterprise, in addition to the listed payments, gives part of its profits to the state budget. The mechanism for the distribution of income received should be displayed in the statutory documents of the organization.

To the question whether a unitary enterprise can be the founder of an LLC, you will not find an exact answer in the legislation. Theoretically, there is no prohibition, but in practice it is unlikely that you will be able to contribute state money or property to the statutory fund. In principle, the situation is similar to the creation of subsidiaries (which, in this case, are outside the law).

Unitary enterprises not only give part of their profits to the budget, but also receive certain financial resources from it, as a rule, for the implementation social programs. If you have already formed your own opinion about what a unitary enterprise is in Russia, then you will not be surprised by the rather complex schemes of subsidies, subventions and subsidies, as well as the participation of the organizations in question. It is difficult to say how effective such schemes are on a national scale, especially since it is quite difficult to obtain real information with detailed statistical data (despite the claims of government officials).

Summing up this topic, we can say that unitary enterprises play an important role in solving social problems, but the scale of this assistance is not yet impressive, perhaps in the near future we will see more efficient work represented organizations.

Liked the article? Share with friends on social. networks:

State and municipal unitary enterprises (SUE, MUP). According to Art. 113 of the Civil Code of the Russian Federation and Art. 2 of the Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises”, a unitary enterprise is recognized commercial organization, not endowed with the right of ownership of the property assigned to it by the owner.

The property of a unitary enterprise is owned by the Russian Federation, a constituent entity of the Russian Federation or a municipality, which act as founders through the relevant authorities. This is the main feature that distinguishes SUE, MUP from other commercial organizations - they are not the owners of the property assigned to them and subsequently acquired.

Only state and municipal enterprises can be created in the form of unitary enterprises. On behalf of the Russian Federation or a constituent entity of the Russian Federation, the rights of the owner of the property of a unitary enterprise are exercised by state authorities of the Russian Federation federal agency for federal property management.

See Decree of the Government of the Russian Federation of December 3, 2004 No. 739 "On the powers of federal executive bodies to exercise the rights of the owner of the property of a federal state unitary enterprise." or a constituent entity of the Russian Federation within the framework of their competence, established by acts defining the status of these bodies. On behalf of the municipality, the rights of the owner are exercised by local self-government bodies.

In total, the law on SUEs and MUPs provides for the possibility of creating the following types unitary enterprises:

Unitary enterprises based on the right of economic management - a federal state enterprise and a state enterprise of a constituent entity of the Russian Federation, a municipal enterprise;

Unitary enterprises based on the right of operational management - federal state enterprise, state enterprise of the subject Russian Federation, a municipal state-owned enterprise (hereinafter also referred to as a state-owned enterprise).

Unlike the previous legislation, which provided for the possibility of the existence of only federal state-owned enterprises, now state-owned enterprises can be created in the Russian Federation not only on the basis of federal property, but also on the property of subjects of the Russian Federation or municipalities.

Grounds for the creation of state unitary enterprises, municipal unitary enterprises on the right of economic management.

The decision to establish a federal enterprise on the right of economic management (FGUP) is made by the Government of the Russian Federation or federal executive authorities. The decision to establish a state unitary enterprise of a constituent entity of the Russian Federation or a municipal unitary enterprise is made authorized body state power of the constituent entity of the Russian Federation or a local government in accordance with the acts defining the competence of such bodies (Article 8 of the Federal Law "On State and Municipal Unitary Enterprises").

Grounds for the creation of SUE, MUP on the right of operational management

A federal state enterprise is established by a decision of the Government of the Russian Federation. A state-owned enterprise of a constituent entity of the Russian Federation is established by a decision of a public authority of a constituent entity of the Russian Federation, which, in accordance with the acts defining the status of this body, is granted the right to make such a decision. A municipal state-owned enterprise is established by a decision of a local self-government body, which, in accordance with the acts defining the status of this body, is granted the right to make such a decision.

Another feature of unitary enterprises is that the property of this enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of a unitary enterprise. The third difference from other commercial organizations is that unitary enterprises can only engage in activities that are specified in their charter in accordance with the list contained in Art. 8 of the Federal Law "On State and Municipal Unitary Enterprises".

Thus, they have a special legal capacity. The fourth difference: in such enterprises, the functions of the management body and the executive body belong exclusively to one person - the head, the director. He is appointed by the owner, is accountable to him and is liable to him for the damage caused to the enterprise (Article 21 of the Federal Law “On State and Municipal Unitary Enterprises”).

The Civil Code of the Russian Federation establishes restrictions on the disposal of property assigned to a unitary enterprise. According to paragraph 2 of Art. 295 of the Civil Code of the Russian Federation, an enterprise is not entitled to dispose of real estate without the consent of the owner. It disposes of the rest of the property independently, with the exception of cases established by law or other legal acts.

A unitary enterprise based on the right of operational management (Article 296 of the Civil Code of the Russian Federation) independently has the right to dispose of only the products it produces, unless otherwise established by law or other legal acts. It can dispose of all property assigned to it (both movable and immovable) only with the consent of the owner of this property. Also, in accordance with paragraph 2 of Art. 296 of the Civil Code of the Russian Federation, the owner has the right to seize the excess, unused or misused property of a state-owned enterprise and dispose of it at his own discretion.

However, by granting such broad rights to the owner of a state-owned enterprise, the legislator imposes on him a more serious responsibility. According to Art. 115 of the Civil Code of the Russian Federation for all obligations of a state-owned enterprise in case of insufficiency of property, the owner bears subsidiary liability. For the obligations of the enterprise on the right of economic management, the owner is liable only if the insolvency (bankruptcy) of the enterprise arose on the grounds provided for in paragraph 3 of Art. 56 of the Civil Code of the Russian Federation.

Among the many organizational and legal forms provided for by Russian legislation, there is also a municipal unitary enterprise.

They can operate both at the federal level and at the regional level - however, most often such enterprises are created precisely by the local self-government of municipalities.

Let's try to figure out what constitutes a municipal unitary enterprise, briefly called MUP.

Organizational form

Define legal status MUP is easiest based on the name of this organizational legal form. Every word in it is significant:

"Municipal" - this means that it is created at the level of local government to meet municipal needs in some kind of product, or, more often, in the performance of any type of work or the provision of services. In the event that the initiator of the creation is the state, state unitary enterprises are created.
"Unitary" - the property of the enterprise is integral and is not divided into shares, shares or other shares. Even its employees cannot own part of the property of the MUP.
"Enterprise" is a separate entity economic activity, which is a legal entity that acts in relations with counterparties or authorities on its own behalf and has property that it manages.

Property

However, with regard to property, a special reservation must be made: MUP is not its owner. This means that although unitary enterprises and commercial organizations, everything they use is owned by the respective municipality.

Local authorities only assign some material assets to him - but they continue to belong to the municipality itself. That is why MUPs are divided into two types, depending on the right on the basis of what right they use this property:

on the right of economic management - in fact, this is the civil law status of most conventional CBMs;
on operational management - the so-called state-owned enterprise. This type of CBM is much less common, because the operational management is not very convenient for doing business.

Operational management implies that any actions related to property require permission from the owner - in this case, the local authority. Unlike the conventional municipal enterprise, state-owned enterprises are less profit-oriented and much more dependent on budget financing. An example of a state-owned enterprise can be electric transport enterprises (trolleybuses or trams) in many cities.

Disposal of property

MUP has no right to sell, lease or otherwise dispose of property without the consent of the local authority. It also cannot create subsidiaries.

However, they may invest part of their finances in the capital of commercial companies or partnerships, if this is permitted by the Articles of Association and local laws. Income from such deposits is recorded in the financial statements of the enterprise.

In addition, the MUP, within certain limits, can dispose of the income received from its activities. In particular, they are used to pay the wages of managers and employees of the company.

On what basis does it work?

The activities of municipal unitary enterprises are regulated by a number of regulations, of which the most important are the following:

Civil Code of the Russian Federation. In their art. Art. 113-114 (v. 115, concerning state-owned enterprises, not valid since September 2014) this act gives general characteristics MUP and describes the general "rules of the game" for them.
Law No. 161-FZ. It already concretizes the activities of MUP and gives a clearer description of the rules of their work.
Law No. 44 FZ. It concerns such type of activity of MUP as purchase of goods or order of services for municipal needs. However, it must be remembered that from January 2018 this law will become mandatory in a much larger number of cases. In fact, this law will apply to almost all types of procurement carried out by MUP.
Law No. 223-FZ. Before the entry into force of certain norms of Law No. 44-FZ, this act applies to most purchases made by municipal unitary enterprises. In particular, until January 2018, MUEs should be guided by it when concluding subcontracts in their field of activity.

The list is not complete: special rules of law apply to certain areas of activity carried out by these organizations. In addition, it should be taken into account that the work of the MUP can be regulated by acts adopted bodies local self-government: the administration of cities, districts, etc.

How is it created

In order for a municipal enterprise to start operating, the following is required:

The relevant local authority issues a resolution on the establishment of the MUP. It is issued in cases where it is required either to maintain property that cannot be privatized by law, or to provide the population with some goods or services at minimum prices. In particular, quite often CBMs are created to service the operation of water supply networks, for landscaping and cleaning streets, garbage collection, etc.
The same body approves the Charter of the enterprise. This is the only founding document of the MUP. It reflects the purpose for which the enterprise is created, the property transferred to it, the management procedure and other issues related to the activities of the MUP. Important to know: The charter is prepared by the municipal government's property management department or other division.
A director is appointed. His powers are determined by the Charter, but the specific appointment is made by the owner - the local government. The municipal body also concludes an employment contract with the director.
The transferred property is assessed and its full inventory is made.
The local administration applies to Rosreestr with an application for registration of MUP.
From the moment the local branch of Rosreestr makes an entry in the Unified State Register of Legal Entities (registry of legal entities), MUP can begin work.

What is the plan of financial and economic activity of MUP, see the following video:

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.
If you want to know how to solve exactly your problem - contact the online consultant form on the right or call:

Ordinary privately owned companies cannot use the unitary form.

What is this form of activity?

The Civil Code of the Russian Federation (Article 113) includes enterprises that:

do not own the property transferred to them by its owner;
use property that is recognized as regional, federal and municipal property;
cannot distribute the property transferred to them among their employees, as well as according to contributions to authorized capital;
use the assigned property through economic management or operational management.

UE is a commercial structure, it is created for the purpose of making a profit. Besides:

it is created indefinitely, unless otherwise stipulated in the charter;
it may have its own current account opened in the Russian territory and (or) abroad;
in order to implement a licensed activity, an enterprise will have to take a license in the manner common to all;
the organization cannot independently create subsidiaries with the transfer of part of the property to them;
it must necessarily have its own balance and, on its own behalf, acquire and exercise property and personal non-property rights, as well as act in court proceedings (as any of the parties to the case);
the enterprise has only one founding document - the charter, which is developed and adopted by the authority that decided to create this company.

You can learn the main provisions about this legal form in accordance with the Civil Code of the Russian Federation from the following video:

Varieties of structures

Only companies can operate in this legal form:

State. The size of their authorized capital cannot be less than 5 thousand minimum dimensions wages (SMIC). Moreover, the minimum wage used in determining the fund must correspond to its value, which is fixed by law (ie, federal law) and is valid at the time of registration.
Municipal. Their authorized capital must be 1,000 minimum wages or more. Its value is determined in a similar way.

The statutory fund may be formed at the expense of cash, as well as assets that have monetary value. Such assets include securities, property rights and others.

But the state-owned unitary enterprise has no authorized capital at all. Such a structure is created on the basis of municipal or state property, but only in cases indicated by federal law No. 161-ФЗ “On Unitary Enterprises”, in particular:

if a significant proportion of the services provided by the organization or the products manufactured by it goes to meet federal, municipal or regional needs;
if it is necessary to use property that cannot be privatized by law;
if the production of products is required, the circulation of which is limited or which is completely withdrawn from free circulation, etc.

In addition, UEs can be based on the right to:

Economic management. These include municipal, state regional or federal enterprises.
operational management. These include state-owned enterprises of any state form of ownership.

Founders and founding documents

The founder can be:

The Russian Federation.
Any Russian subject.
Any municipality of the Russian Federation.

The decision to form a federal state enterprise accepted Government of the Russian Federation or federal executive body which has such authority.

The decision to create a regional state or municipal UE is made by the relevant body of state authorities in the region of the Russian Federation or in local government , but on the condition that these structures have a similar competence.

As for the creation of a treasury structure, then:

an enterprise of federal significance establishes the Government of the Russian Federation;
regional - government agency authorities of the subject of the Russian Federation;
municipal - based on the decision of the local government.

The founders of the UE not only transfer property to it, but also approve its charter, which should reflect the following information:

all company names (including full and abbreviated);
its location, i.e. registration address;
everything about the activity - its directions, goals, etc.;
about the owner who transferred the property to him;
title of managerial position CEO, or just a director, or a leader;
the order in which the assignment to this leadership position and according to which the conclusion of labor relations and their termination is carried out;
about the funds that are created or are going to be created at the enterprise - their names, sizes, as well as the rules for their formation and spending are indicated.

In addition to this and other information that must be reflected in the charter on the basis of the law, the following is additionally indicated:

the size, sources and procedure for the formation of the statutory fund;
directions for which the profit received by the organization from its activities can be spent. This information must be necessarily reflected in the constituent documents of municipal and state UEs;
in the charter of the state structure - information on the procedure for spending the income received by it.

Rights, duties and responsibilities of participants

In addition to the fact that the owners of the property make a decision to create a unitary enterprise (on its reorganization or liquidation), determine the directions of its activities, form its fund, develop a charter and appoint a head, they also:

coordinate the hiring or dismissal of the chief accountant;
approve all financial statements enterprises and their reports;
consent to the use of real estate;
give permission to make transactions, if this right is provided for by applicable law;
control the intended use of property owned by the UE and its safety;
approve financial and economic plans and control their implementation;
allowed to open separate divisions, but only in the form of branches and (or) representative offices;
give permission to participate in other legal entities;
decide on the issue of conducting an audit, on the choice of an audit company in connection with this and the amount of its remuneration for the audit;
solve many other issues that are given in Law No. 161-FZ.

In addition to the above powers, the owner of the property of state structures can:

seize this property if the enterprise does not use it at all or if it is used, but not for its intended purpose;
approve the directions of expenses incurred by the organization and the use of income received by it;
oblige to carry out orders for the supply of goods or for the provision of services in order to meet the needs of a municipal or state scale.

Despite the fact that the control of all areas of activity of the UE is carried out by the owner of its property, Responsibility for the losses incurred rests solely with its head:

in the event that these losses caused his actions or vice versa inaction;
in the manner prescribed by the current regulations. In particular, art. 15 of the Civil Code of the Russian Federation, Labor Code RF (Article 81, paragraph 9), Federal Law "On Bankruptcy" No. 127-FZ (Article 226) and other documents;
the founder also has the right to sue for damages from the head.

It is worth dwelling on one more aspect, which concerns liability for obligations:

A unitary enterprise assumes responsibility solely for its debts, and with all its property. But the obligations of its founder do not concern the enterprise, just as the debts of the organization created by him do not concern the founder.
However, the owner of the property of a state-owned UE is subject to subsidiary liability for the debts of this structure, but only if its property is not enough to pay off existing obligations.

Purpose of activity

As noted earlier, UE is a commercial organization. And according to Civil Code RF (Article 50), commercial legal entities main goal their work they see only profit.

However, the purpose of creating these structures is not only to receive income, to a part of which their founder is entitled, but also to solve such problems as:

use of property that cannot be privatized by law;
ensuring food security of the country;
conducting activities in scientific, technical and scientific fields which is aimed at ensuring state security;
production of products whose circulation is limited or which is completely withdrawn from free circulation;
meeting the needs of municipalities, regions and the state;
achievement of other goals, which are defined in federal law No. 161-FZ, in article 8.

Property

First of all, the property transferred to the enterprise not recognized as his property, but is used by him in the order of operational management or economic management. It cannot be divided into shares, contributions or otherwise. But at the same time it is isolated from its owner.

The property owned by the UE can be formed at the expense of:

assets that are assigned by their owner to the enterprise;
income received by the organization in the course of its activities and for a part of which the owner has the right;
other resources that are replenished from various sources, but not contrary to the norms of the current legislation.

In the event that the ownership of an enterprise (with the exception of a state enterprise) as a property complex passes to another owner, then the specified structure retains the property transferred to it within the framework of economic management or operational management.

The procedure for disposing of property is prescribed in articles 18-19 of Law No. 161-FZ. In particular:

Real estate without the consent of its owner cannot be rented out, turned into a pledge, etc.
Movable property (provided that it belongs to the structure on the right of economic management) can be disposed of by the UE independently (with the exception of a state institution).
State organizations are obliged to coordinate the directions of use of any property with their founders.

Advantages and disadvantages

The inconvenience of a unitary legal form is that:

the direction of activity, its goals and subject are determined by the owner of the property;
in addition, it regulates most of the decisions made. Even any transactions must be coordinated with him;
the enterprise is obliged to transfer part of the profit annually to the budget of the level to which its founder belongs (region, municipality, federal);
all indicators of financial and economic plans are approved and controlled by the founder.

However, this dependence of the organization has its advantages:

she can work in an area that is closed to ordinary commercial structures;
it is equipped with property that is not available to private companies;
there is always work aimed at meeting the needs of the state, region or municipality.

An enterprise in a general sense should be understood as a property complex that is used to conduct entrepreneurial activities. It includes all types material assets. These include, among other things, land, equipment, facilities, products, raw materials. This complex as a whole or any part of it can act as an object of rent, pledge, purchase and sale and other transactions. There are various organizational and legal forms of enterprises. Let's consider one of them.

Municipal enterprises and institutions and their owners

The owner of such organizations is the local authority. They also manage municipal enterprises. The owner can direct his work in any way according to the law. The local authority has the ability to:

Create, reorganize, liquidate municipal enterprises and institutions.
Determine the subject and goals of the work of these complexes.
Appoint leaders.
Control the use and safety of material assets entrusted to enterprises.

Work specifics

Activities of municipal enterprises related to social service, is beyond traditional entrepreneurship, competition for raising capital. Their functioning is complemented by the need to provide services to the population without the expectation of making a profit. Municipal public utility or another service complex can use market mechanisms, introduce the experience of administration by private companies. This has a beneficial effect on the work of the complex, increases the efficiency of the use of the resources provided to it.

Legislative regulation

Taking into account the specifics of the work of the complexes under consideration, regulations regulate the procedure for their creation. Thus, a municipal state-owned enterprise directs most of its products, works or services to meet the needs of the Moscow Region. Such a complex produces goods at a fixed cost to solve social problems.

A single price is also set for the categories of works and services. The municipal state-owned enterprise receives subsidies from the state. In accordance with this, the purpose of its functioning is determined. In addition, complexes of this type in some cases lead unprofitable production. Such regulation is established in Federal Law No. 161.

A municipal enterprise uses material values, the privatization of which is not allowed. Its functioning is aimed at solving various social problems. These include, among other things, the sale of services and goods at a minimum cost.

Some nuances

New municipal enterprises of a city or other locality are rarely created. Currently, there are not so many objects, the privatization of which is prohibited by law. At the same time, their legal status is clearly regulated by normative acts.

A municipal enterprise, which is created to provide services or sell products at the lowest cost, is quite difficult to exist without subsidies. In all cases, in fact, there is a non-profit operation of the complexes. The organization of municipal enterprises, in this regard, is automatically tied to budget revenues. This, in turn, contradicts the provisions of the Civil Code in a certain sense. The Code, in particular, classifies a municipal enterprise as a commercial structure. It is difficult to imagine the work of such an association without profit. On the other hand, the Law "On Bankruptcy" establishes the duty of the founder, in this case - the municipality, to prevent the insolvency of the enterprise created by him.

Sphere expansion

Given the current economic situation, a number of experts believe that more conditions are needed for the formation of economic complexes. Municipal enterprises operate today in all sectors of the economy. They provide services, create jobs, receive revenues that go to the budget and own development. However, many of them receive state and regional subsidies. In this regard, it is difficult to talk about any profitability of such enterprises. New conditions for their creation would allow:

Fill market niches. This is relevant in the absence of any specialized enterprise, insufficient activity of private investment, and the presence of increased or unsatisfied demand.
Eliminate the monopoly of any manufacturer or product in the local market.
Quickly implement a profitable project.
Relieve stress in the labor market.

All these problems are present in social sphere. In this region manufacturing process is determined not only by the desire to make a profit, but also by social utility, the interests of social justice, effective demand, and so on. When creating a new municipal enterprise, it is necessary to take into account the presence of private companies on the market and the consequences of their work for the population. Some services are best left to these associations. Before establishing a municipal enterprise, local authorities should examine the opportunities available in the private sector.

Classification

The rights of municipal unitary enterprises are legally limited. Meanwhile, such complexes have a certain degree of independence both in the legal and economic sense. In accordance with this criterion, the following groups are distinguished:

Enterprises that have neither economic nor legal independence. They have their own administrative bodies. However, in their essence, such complexes act as subdivisions of the local administration. The expenses and incomes of such enterprises are integrated into the local budget. The functioning of the complexes is carried out in accordance with the instructions received from local authorities. In a general sense, the municipality operates as one enterprise, while coordinating the work of its departments.
Complexes with legal and economic independence. In this case, there are certain rights of municipal enterprises, but the key decisions regarding work are made in the administration. The local budget shows only the results of their financial activities. The profits received by such enterprises usually do not cover their costs. This is due to the fact that local and regional authorities set the appropriate prices for them. In particular, this applies to transport, communications, housing and communal services. The sources of financing for enterprises are the funds of the population (consumers), as well as revenues from the local budget. In industrial centers, large municipalities such complexes can earn money on their own and use profits to improve services to citizens.
Enterprises operating on a commercial basis. Such complexes are removed from the administration structure. They are transferred to trust management by specialists (managers). Enterprises sell goods at market value. These include various construction, industrial, agricultural, commercial and other complexes. They have the right to carry out their work in the form of a joint-stock or other business company, which is established by local authorities. The last one owns the controlling stake valuable papers. These enterprises have freedom in their actions and have a specific legal status. They work for the needs of the mass consumer, including outside the local markets.

Property of a municipal enterprise

A municipal entity (MO) can convert the complex it has created to self-sufficiency, combining with this the provision of subsidies to consumers (a form of targeted support). In the process of moving to a commercial basis, increasing the volume paid services, on the one hand, the border between municipal institutions and enterprises is being eliminated, and on the other hand, between the latter and private companies. Nevertheless, despite a certain degree of freedom of action in relation to the created complex, the Ministry of Defense is obliged to comply with legislative requirements. They guarantee the rights of both the enterprise itself and its management.

The functioning of the complexes is carried out mainly on the basis of economic management. This right provides certain powers to the enterprise for the use, possession, disposal of material assets, any movable objects, finances, including at its own discretion. In addition, it can rent, sell, change, pledge.

The exception is immovable objects. They do not have the right to dispose at their own discretion. For the implementation of a particular transaction, it is necessary to agree with the owner. In practice, powers are transferred to the head of the enterprise. He alone implements them. The relationship between the manager and the owner is regulated by labor legislation.

Obligations, opportunities, prohibitions

The intervention of the owner in the activities of the municipal enterprise, according to the Civil Code, outside the powers established for him, is considered illegal. The owner can withdraw only material assets that are not used for their intended purpose and dispose of them at their own discretion.

A municipal enterprise is liable for its obligations with all the property that belongs to it. MO bears responsibility only in case of bankruptcy of the complex created by it. Other obligations do not apply to him. Bankruptcy results in subsidiary liability. The same rule applies in case of shortage of property of a state-owned enterprise.

Industry issues

The legislation does not establish the obligation to conduct an independent audit for municipal enterprises, as well as the creation of any supervisory structures within it. The lack of control functions in the MO often leads to a violation of financial discipline.

For example, cash municipal enterprises are sent to other companies to hide the profits that have arisen, deals begin to be made to satisfy the individual interests of the management. In addition, biased or incomplete information about the work is often provided, which, accordingly, does not allow preventing and suppressing illegal actions.

In some cases, the powers possessed by the owner do not allow not only to make demands on the heads of enterprises, but also to determine indicators of their economic efficiency (reporting or planning). The Labor Code, while providing effective protection for workers, at the same time significantly complicates the process of applying liability measures to them.

Sector reduction

It has long been discussed at the government level. Officials offer two options for the liquidation of municipal enterprises:

Alienation of non-core assets under the law on privatization. Under this approach, the sale must be carried out without fail at any cost. In particular, we are talking about holding an auction. If the first auction did not take place, then repeated auctions are scheduled. In this case, the initial price is not announced.
Convert to municipal institution with the right to earn money in excess of the established amount in the estimate.

Possible consequences

The sale of municipal enterprises may contribute to the reduction of the inalienable minimum property, which is necessary for local authorities to exercise their powers. In accordance with this, the MO may lose the status of an economic entity. This, in turn, would be contrary to fundamental regulations local government.

Municipalities are obliged to possess for the implementation of their functions and the solution of socio-economic problems. In conditions market relations for local authorities, this means not only the possibility, but also the need to have commercial structures at their disposal, combining mandatory and voluntary powers.

Meanwhile, another aspect of the elimination of municipal enterprises is important. These complexes bear the main social burden and ensure containment of the increase in tariffs for vital services, receiving budget subsidies if necessary. However, a municipal enterprise operating under the rights of economic management can at any time be transferred to self-financing, with the exclusion of the balance of financing from the budget.

If we abolish tariff regulation, that is, allow the provision of services to the population at a cost that includes at least an average income, then this will become available to any complex. In this case, it will differ little from private company by the strength of motivation. And subsidies will be redirected directly to consumers.