Which organizations are unitary. Characteristic features of a unitary enterprise

under an enterprise in general sense should be understood as a property complex that is used for doing business. It includes all types of material values. Among other things, they include land plot, equipment, facilities, products, raw materials. This complex as a whole or any part of it can act as an object of lease, 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:

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

Work specifics

Activity municipal enterprises concerning social service, is outside the scope of traditional entrepreneurship, competition for attracting capital. Their functioning is complemented by the need to provide services to the population without the expectation of making a profit. A municipal utility or other service complex may 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 operation of the complexes under consideration, normative acts 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 income that is directed to the budget and their 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:

1. 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.
2. Eliminate the monopoly of any manufacturer or product in the local market.
3. Quickly implement a profitable project.
4. Relieve stress in the labor market.

All these problems are present today in the social sphere. In this area, the production 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:

1. Enterprises that have neither economic nor legal independence. They contain 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.
2. 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 expenses. 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 direct profits to improve services to citizens.
3. 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 latter owns a controlling stake in securities. 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, the funds of municipal enterprises are sent to other companies to hide the resulting profits, transactions begin to be concluded 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 employees, 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:

1. Alienation of non-core assets under the law on privatization. Under this approach, the sale should take place in 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. Wherein starting price not announced.
2. Transformation into a 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, will be contrary to the fundamental normative acts of local self-government.

Municipalities are obliged to possess for the implementation of their functions and the solution of socio-economic problems. In a market economy, 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 carry the main social burden and ensure that tariff increases for essential services are contained by receiving budget subsidies when 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 not differ much from a private company in terms of the strength of motivation. And subsidies will be redirected directly to consumers.

Many common and already familiar abbreviations are not fully understood by everyone. For example, FSUE - what is it? We will devote today's material to the answer to this question.

FSUE - unitary enterprise

FSUE stands for Federal State Unitary Enterprise. Note that this is a somewhat outdated version of the abbreviation. After the adoption of Federal Law No. 161, the abbreviation FGP - Federal State Enterprise - began to be applied. In general, both abbreviations are equivalent.

To understand what it is - FSUE, we need to refer to the definition unitary enterprise and its characteristics. UE is a certain organizational and legal form of a commercial institution. Its main difference is that it does not have the right of ownership of the property assigned to it. The latter is owned by the state, in the case of FSUE - at the federal level. This property is indivisible - it cannot be divided into deposits, shares, shares.

Unitary enterprises are divided into three large groups:

• FGP (FGUP).
• State enterprise of the subject of the Russian Federation - region (OGUP), territory (KGUP), republic (RGUP).
• State enterprise of the municipality - MGUP.

It follows that only state or municipal enterprises can be unitary. The corporeal right to their property belongs only to their founder - the state. The organization itself disposes of this property only within the framework of operational management or economic management.

The purpose of the FGP is to solve government problems on a commercial basis.

Legislative regulation

Federal State Unitary Enterprise in Russia is regulated by the following legislative acts:

• Civil Code. In particular, paragraph 2 of article 52 of this act.
• Law on municipal and state enterprises - Federal Law No. 161.
• Federal Law No. 131 "On the general principles of self-government in the Russian Federation" (in particular, paragraph 3 of article 17 of the said law).

Characteristic features of a unitary enterprise

FSUE in Russia characterizes the following:

• Lack of any membership.
• Indivisibility of property.
• The right to property is assigned only to the founder.
• Property is assigned to a legal entity only on a limited right - in rem.
• The creation of a legal entity here, in fact, is not the union of the property of a number of citizens or organizations, but the allocation of a certain share of the property mass by the founding state.
• The management of FSUE and other unitary enterprises is the sole body.

Creation of UE

The creation of the Federal State Unitary Enterprise and other unitary entities is due to three main reasons:

1. In activities it is necessary to use property, the privatization of which is prohibited.
2. It is required to conduct a somewhat unprofitable production or a subsidized type of activity.
3. As a result of the work of the UE, it is necessary to solve some state social problems - for example, the sale of services and goods for the population at a minimum cost.

When establishing a FSUE, the following is taken as a basis:

• The property allocated by the UE remains in state ownership - the institution has the right only to use it, but not not to dispose of it.
• The corporate name of the UE should transparently indicate the owner of the provided property.
• The charter must clearly spell out the owner of the property allocated to the UE - the state, the municipality.
• FSUE is responsible, like many other organizations, for its obligations only with its personal property. But it is not subject to the obligations of the owner who has provided the institution with its property for use.
• The head of a unitary enterprise is appointed either by the founder or his authorized representative. The management body of the UE is accountable to this person.

Ways to use the property

Only two areas of use of the property provided to the UE are implied:

• Operational management. A unitary institution manages both the provided property and its profits, produced products only with the consent of the founder.
• Economic management. UE can freely dispose of the property given for use, and income, and its products, but subject to the restrictions imposed by law.

The main types of unitary enterprises

There are two main forms of unitary enterprises. This is:

• Functioning on the right of management - state and municipal.
• Functioning on the right of operational management - state-owned.

We present their features in the form of a table.

	Economic management	operational management
Regulatory legislation (Civil Code of the Russian Federation)	Art. 114.	Art. 115.
Creation	By decision of the authorized body - state or municipal.	They are formed on the basis of the share of property owned by the federal, regional or municipal authorities.
Constituent documentation	Charter approved by an authorized body - a ministry, department, etc.	The charter, which is approved by the Government of the Russian Federation, a subject or an authorized institution of local self-government.
Key features	The charter, among other things, contains data on the purpose and subject of work, the size authorized capital. The value of the authorized capital for the state UE - not less than 5000 minimum wages, municipal - not less than 1000 minimum wages. The owner of the provided property is not liable for the obligations of this UE, unless the bankruptcy of this institution occurred on his order.	The owner of the property provided to this UE has the right to withdraw unused, surplus, misused property from the institution. The UE does not have the right to dispose of the property without the permission of the owner. The trade name of this UE must necessarily contain information that it is state-owned. The owner of the provided property bears subsidiary liability for the obligations of the UE - in case of insufficiency of the property of the latter. By decision of the government of the state, subject or municipality, the UE may be liquidated or reorganized.

MGUP, OGUP, FSUE are the only commercial organizations whose civic obligations and rights are directly related to the activities prescribed in their charter.

Activities of a unitary enterprise

Let's talk a little about the features of the activities of the Federal State Unitary Enterprise and other unitary institutions:

• UE does not have the right to act as a founder itself, to create subsidiaries.
• It is authorized to dispose of an active share of its fixed assets: to sell its own raw materials, equipment, vehicles, inventory and other material assets.
• The sale of real estate for a unitary enterprise is prohibited.
• Transactions with property valued at more than 150 million rubles are coordinated with the controlling body - the Federal Agency for State Property Management.
• The sale of federal real estate assigned to the Federal State Unitary Enterprise (operating within the framework of economic management) is carried out only at an auction. Funds from the sale must be received by the state treasury no later than 25 days from the date of sale.

Specific examples of FSUE

Consider the well-known FGP:

• FSUE Russian Post.
• "Space connection".
• "Russian Broadcasting and Television Network".
• Film association "Mosfilm"
• "Design Bureau "Arsenal"".
• "Central Research Institute of Mechanical Engineering".
• "Housing and Communal Administration of the Russian Academy of Sciences".
• "Communication-Security".
• FGUP "Protection" of the Ministry of Internal Affairs of Russia.

Examples of municipal - urban unitary institutions (GUP) in Moscow are given below. This is:

• "NIIMostroy".
• "Moscow subway".
• "Mosgostrans".

A unitary enterprise is a special form of a commercial organization. The legal protection of FSUE and other unitary enterprises is provided for by the current legislation of the Russian Federation.

Municipal unitary enterprise - a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. Only state and municipal enterprises can be created in the form of unitary enterprises. See State Unitary Enterprise.

The property of a municipal unitary enterprise is in municipal ownership and belongs to such an enterprise on the right of economic management. A municipal unitary enterprise is liable for its obligations with all its property and is not liable for the obligations of the owner of its property.

The charter of a municipal unitary enterprise must contain, in addition to information, the indication of which, in accordance with the provisions of Article 52 of the Civil Code of the Russian Federation, is mandatory in the constituent documents of any legal entity (the name of the legal entity, its location, the procedure for managing the activities of the legal entity), also information about the subject and goals of the enterprise , as well as on the size of the authorized capital of the enterprise, the procedure and sources for its formation. The trade name of a municipal unitary enterprise must contain an indication of the owner of its property.

The body of a municipal unitary enterprise is the head, who is appointed by the owner or a body authorized by the owner and is accountable to him.

The legal status of municipal unitary enterprises is determined by the Civil Code of the Russian Federation and the law on state and municipal unitary enterprises.

Russian electoral law: a dictionary-reference book. 2013 .

See what "Municipal Unitary Enterprise" is in other dictionaries:

Municipal unitary enterprise

unitary enterprise- A unitary enterprise is a special organizational and legal form of a legal entity. A commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property is indivisible and is not distributed over ... ... Wikipedia

UNITARY ENTERPRISE- according to the civil legislation of the Russian Federation, a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. Property U.p. is indivisible and cannot be distributed among deposits (shares, shares), including ... ... Law Encyclopedia

State unitary enterprise- Unitary enterprise (usual abbreviations: State Unitary Enterprise GUP, Municipal Unitary Enterprise MUP, Federal State Unitary Enterprise Federal State Unitary Enterprise) a commercial organization that does not have ownership of ... Wikipedia

Encyclopedia of Law

Agricultural unitary enterprise- (English agricultural Unitarian enterprise) in the Russian Federation, a state or municipal unitary enterprise operating in the field of Agriculture. S.a.p. status as business entities is determined by the norms of the civil legislation of the Russian Federation ... Big Law Dictionary

Federal State Unitary Enterprise- Unitary enterprise (usual abbreviations: State Unitary Enterprise GUP, Municipal Unitary Enterprise MUP, Federal State Unitary Enterprise Federal State Unitary Enterprise) a commercial organization that does not have ownership of ... Wikipedia

Company- a type of organization, an independent economic entity created to produce products, perform work and provide services in order to meet social needs and make a profit. Enterprises can be created in ... ... Administrative law. Dictionary-reference

When passing undergraduate practice at the Municipal Unitary Enterprise "Sochiteploenergo" of the city of Sochi, the following were studied: the production structure of the enterprise, the mechanism of the management system of the Municipal Unitary Enterprise, ways to improve the activities of the enterprise were developed.

Municipal unitary enterprise. Basic concepts and characteristics

A unitary enterprise is a special type of legal entity. It does not apply to economic companies and partnerships, although it is a commercial organization.

According to Article 113 of the Civil Code Russian Federation(hereinafter referred to as the Civil Code of the Russian Federation), 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.

The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise. The property of a unitary enterprise is owned by the municipality.

On behalf of the municipality, the rights of the owner of the property of a unitary enterprise are exercised by local governments within their competence established by acts defining the status of these bodies.

According to Article 17 of the Federal Law of October 6, 2003 No. 131-FZ "On the General Principles of Organizing Local Self-Government in the Russian Federation", local self-government bodies have the right to create municipal enterprises.

The legal status of municipal unitary enterprises is determined by the Civil Code of the Russian Federation and Federal Law No. 161-FZ of November 14, 2002 (hereinafter referred to as the Law on Unitary Enterprises).

Only state or municipal enterprises can be created in the form of unitary enterprises.

A unitary enterprise may, in its own name, acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and a defendant in court.

In accordance with Article 3 of the Law on Unitary Enterprises, a unitary enterprise may have civil rights corresponding to the subject and goals of its activity, provided for in the charter of this unitary enterprise, and bear obligations related to this activity. Article 9 of the Law on Unitary Enterprises establishes an imperative rule, according to which the charter of a unitary enterprise must contain a list of activities that the enterprise plans to engage in.

Thus, unitary enterprises are not entitled to carry out activities not provided for by the charter, that is, there is a special legal capacity.

A municipal enterprise, until the completion of the formation of a statutory fund by the owner of its property, is not entitled to make transactions that are not related to the establishment of a municipal enterprise.

Certain types of activities, the list of which is determined by the Federal Law of August 8, 2001 No. 128-FZ “On Licensing Certain Types of Activities”, can be carried out by a unitary enterprise only on the basis of a license.

A unitary enterprise is created without a time limit, unless otherwise provided by its charter.

A unitary enterprise must have an independent balance sheet.

A unitary enterprise must have a full company name and may have an abbreviated company name in Russian. A unitary enterprise is also entitled to have a full and (or) abbreviated trade name in the languages ​​of the peoples of the Russian Federation and (or) a foreign language.

A unitary enterprise has the right to open bank accounts in the territory of the Russian Federation and abroad in accordance with the established procedure.

A unitary enterprise must have a round seal containing its full company name in Russian and an indication of the location of the unitary enterprise. The seal of a unitary enterprise may also contain its trade name in the languages ​​of the peoples of the Russian Federation and (or) a foreign language.

A unitary enterprise has the right to have stamps and letterheads with its own company name, its own emblem, as well as a trademark registered in the established order and other means of individualization.

According to paragraph 4 of Article 2 of the Law on Unitary Enterprises, it is not allowed to create unitary enterprises on the basis of combining property owned by the Russian Federation, constituent entities of the Russian Federation or municipalities.

Based on the fact that a unitary enterprise is not the owner of the property, it is not entitled to create another unitary enterprise as a legal entity by transferring a part of its property (subsidiary enterprise) to it.

A unitary enterprise, in agreement with the owner of its property, may create branches and open representative offices.

A branch of a unitary enterprise is its separate subdivision located outside the location of the unitary enterprise and performing all or part of its functions, including the functions of a representative office.

The representative office of a unitary enterprise is its separate subdivision, located outside the location of the unitary enterprise, representing the interests of the unitary enterprise and protecting them.

According to Article 5 of the Law on Unitary Enterprises, a branch and a representative office of a unitary enterprise are not legal entities and operate on the basis of the regulations approved by the unitary enterprise. A branch and a representative office are endowed with property by the unitary enterprise that created them.

The head of a branch or representative office of a unitary enterprise is appointed by the unitary enterprise and acts on the basis of his power of attorney. Upon termination employment contract with the head of a branch or representative office, the power of attorney must be canceled by the unitary enterprise that issued it.

A branch and a representative office of a unitary enterprise carry out their activities on behalf of the unitary enterprise that created them. Responsibility for the activities of a branch and a representative office of a unitary enterprise shall be borne by the unitary enterprise that created them.

In addition, unitary enterprises may be participants (members) of commercial organizations, as well as non-profit organizations in which, in accordance with federal law, the participation of legal entities is allowed.

Unitary enterprises are not entitled to act as founders (participants) of credit institutions.

A decision on the participation of a unitary enterprise in a commercial or non-commercial organization may be made only with the consent of the owner of the property of the unitary enterprise.

The disposal of a contribution (share) in the authorized (share) capital of a business company or partnership, as well as shares belonging to a unitary enterprise, is carried out by a unitary enterprise only with the consent of the owner of its property. Transactions on the disposal of a deposit (share) without the consent of the owner of the property are not allowed. Such transactions may be considered null and void.

A unitary enterprise is liable for its obligations with all its property.

A unitary enterprise shall not be liable for the obligations of the owner of its property.

Depending on the volume of rights to property belonging to a unitary enterprise, two types of enterprises are legally distinguished: a municipal unitary enterprise based on the right of economic management and a municipal unitary enterprise based on the right of operational management (state-owned enterprise).

municipal unitary enterprise management

Stages of creation of MUP

The process of creating a MUE, like any legal entity, includes the following steps and actions:

1. Making a decision to create.

This decision is made by the head of the municipality. A draft of this decision is being prepared by the sectoral division of the administration, according to the profile of activity of which MUP will specialize. Simultaneously with the draft decision, a draft feasibility study must be prepared. These documents, as well as the explanatory note, reflect the expected results of activities and the resources necessary for the creation. An explanatory note must be coordinated with the relevant specialized departments of the administration of the Moscow Region (finance, property, legal). The decision to create a MUP is subject to mandatory approval by the representative body of the Ministry of Defense.

2. Preparation and approval of constituent documents of MUP.

Constituent documents regulate all the main aspects of the enterprise. These documents include the memorandum of association and articles of association. For unitary enterprises, the constituent document is the charter.

The following obligatory positions are reflected in the charter of the MUP without fail:

- purpose and subject of activity;

- rights and obligations;

— reorganization and liquidation

The purpose and subject of activity is determined by those issues of local importance, for the solution of which the enterprise is created.

The composition of the property transferred by the municipality to the MUP is determined by the profile of its activities. The peculiarity of this property is that it is indivisible and its disposal is strictly controlled by the municipality.

MUP has the right to participate in the activities of other organizations, open branches of representative offices.

The enterprise does not have the right to sell, lease or otherwise use the property transferred to it without the consent of the owner. The owner has the right to receive part of the profit from the activities of the MUP. The enterprise is obliged to report on the results of its activities to the owner. Reporting is carried out on a quarterly basis and is carried out according to established forms. Along with the traditional forms of statistical, tax reporting, the MUP report additionally provides information on the fulfillment of the established financial indicators on the directions of use of profits, on the number of work and the form of their payment.

The charter of the MUP is prepared by the branch body that initiated the creation of the enterprise, and approved by the property management department.

3. Appointment of the head of the MUP.

The general procedure for appointing the head of the municipal unitary enterprise provides for the proposal by the sectoral body of a candidate, its coordination with the municipal property management service and the head of the MO. Then the candidacy must be agreed with the representative body (the relevant committee of the City Duma).

Then an order is prepared on the appointment of the head of the MUP and an employment contract.

These documents are signed simultaneously with the charter of the MUP and the decision on its creation.

4. Formation of the statutory fund.

The statutory fund is a valuation of the property that is transferred to the MUP for economic management and with which it is responsible for its obligations). The minimum value of the statutory fund must be equal to 1000 minimum wages.

The formation of the statutory fund is carried out by transferring the relevant municipal property from the administration of the MO MUP. The fact of transfer is documented by an act signed by a representative of the administration and the director of the MUE. The deadline for the transfer is 3 months from the date of the establishment of the MUP.

5. Payment of the state fee is carried out by the director of the MUP. The amount of the fee is 2000 rubles.

6. Application for registration.

It is drawn up on behalf of the administration of the Moscow Region and contains information that the substantive positions of the charter comply with the requirements of the current legislation, that the information contained in it is reliable and that the established procedure for the creation of the MUE has been observed.

7. Submission of documents for state registration.

Documents are submitted to the registration authority, which is the tax authorities at the location of the MUP. Documents provided include:

- the decision to create;

- deed of transfer of property.

8. The state registration of the MUP is carried out within five working days from the date of acceptance of the documents and provides for the entry of the MUP into the unified state register of legal entities. The enterprise is issued a certificate of state registration.

9. Obtaining identification or statistical codes.

These codes are used for the needs of statistical and tax accounting. They are assigned in statistical bodies and depend on the form of ownership, area of ​​specialization, industry affiliation, and other factors.

10. Tax registration

It is carried out by tax authorities simultaneously with state registration and provides for the assignment of MUP TIN

11. Opening a bank account

It is carried out by the director of the MUE and without fail provides for the preliminary certification of samples of the signature of the account holders.

12. Production of seal and corner stamp.

13. Obtaining a license

A license is an official document giving the right to an enterprise to engage in a certain type of activity in a certain territory for a certain period of time. A license is issued by the competent authorities. It is a form with many degrees of protection, a serial number, indicating the issuing authority and indicating the owner of the license.

What is a unitary enterprise

State unitary enterprises

It should be noted that a unitary enterprise is a rather specific form of organization of activity. In particular, unitarity is characterized by the following: A legal entity is created through the allocation of a certain mass of property by the owner, and not by combining property by several persons. Full ownership of any property is retained by the founder. Property is assigned to a certain legal entity with limited rights. The property is absolutely indivisible. The company completely lacks the possibility of membership. The governing bodies are sole. Why are they created? Among the main reasons why managers prefer to create a unitary enterprise are the following: It is necessary to use certain property that cannot be privatized. It is required to carry out activities to solve certain social problems, including also the sale of any services or goods at a minimum cost, as well as the organization of commodity and procurement interventions for goods belonging to the category of essentials. Separate subsidized activities should be provided or some unprofitable production should be carried out. The goal set by a unitary enterprise is to solve certain problems of the state on a commercial basis. Features of work

The property that is allocated to this enterprise in the process of its formation is in municipal or state ownership, while the company uses it on various rights, described below. The corporate name of state and municipal unitary enterprises must contain the name of the owner of the property assigned to this company. The charter of an enterprise should include clear information about who exactly owns the property of this enterprise, that is, about the owner of all property.

What is a unitary state

The property is indivisible and is not distributed among contributions (shares, shares). including between employees of the enterprise. In addition to the information specified in paragraph 2 of Art. 52 of the Civil Code of the Russian Federation, the legal status of state and municipal unitary enterprises is determined by the Civil Code and the law on state and municipal enterprises. Unitary enterprises can be three types: Federal State Unitary Enterprise - FSUE State Unitary Enterprise - State Unitary Enterprise (subject of the federation) Municipal Unitary Enterprise - MUP (Municipal Entity) "State Unitary Enterprise" - a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner.

On the issue of municipal unitary enterprises

In order to more effective use municipal property, specific scientifically and practically substantiated measures are proposed to solve this problem. Key words: municipal unitary enterprise, economic management, operational management, public property. Municipal formations, through a specific form of management, indirectly, through municipal unitary enterprises, carry out part of their functions in the field of civil law relations.

What is a unitary enterprise?

These business entities are called unitary enterprises and have a number of differences that distinguish them from other companies. Unitary enterprise - what is it? A unitary enterprise refers to a specific legal entity that is not the owner of the real estate assigned to it. Like other commercial structures, it is created for profit, but its property remains the property of the state and is not divided into shares or shares.

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Only state and municipal enterprises can be created in the form of unitary enterprises. See Municipal Unitary Enterprise. The charter of a unitary enterprise must contain, in addition to information, the indication of which is mandatory in the constituent documents of a legal entity in accordance with the provisions of Article 52 of the Civil Code of the Russian Federation (name of a legal entity, its location, the procedure for managing the activities of a legal entity), also information about the subject and objectives of the enterprise, and also about the size of the authorized capital of the enterprise, the procedure and sources of its formation. The property of a state unitary enterprise is in state ownership and belongs to such an enterprise on the basis of the right of economic management or operational management.

Article 73

The term "unitary" (from the Latin Unitas - "unity") means a single, united, constituting one whole. In a state unitary enterprise, such unity is expressed in a number of features inherent in this organizational and legal form. Firstly, the legal nature of a unitary enterprise does not provide for a plurality of forms of ownership, therefore, in this case, such an enterprise can only be created on the basis of state ownership.

What is FSUE?

Only state and municipal enterprises can be created in this form. Property (respectively, state or municipal) belongs to a unitary enterprise on the basis of the right of economic management or operational management (state-owned enterprise). A unitary enterprise is liable for its obligations with all its property, but is not liable for the obligations of the owner of its property. The founding document of a unitary enterprise is the charter. A unitary enterprise is not entitled to create another unitary enterprise as a legal entity by transferring a part of its property (subsidiary enterprise) to it.

The unitary enterprise is

between employees of the enterprise. In addition to the information specified in paragraph 2 of Art. 52 of the Civil Code of the Russian Federation, the legal status of state and municipal unitary enterprises is determined by the Civil Code and the law on state and municipal enterprises. Content In the Russian Federation, the main law regulating the activities of unitary enterprises is the federal law dated November 14, 2002 No. 161-FZ

"On State and Municipal Unitary Enterprises"

Unitary enterprises can be of three types: Federal state unitary enterprise - FSUE State unitary enterprise - SUE (subject of the federation) Municipal unitary enterprise - MUP (municipal entity) UE - a commercial organization.

What does it mean municipal unitary enterprise

It is municipal property. In addition, it cannot be divided and distributed among various deposits. Characteristics of a unitary enterprise Unitarity is a peculiar form of activity of an organization, which is characterized as follows:

the formation of this legal entity occurs when the owner allocates a specific share of the property, and not by combining any property of several persons; a legal entity has property on the right of economic management or operational management and cannot be divided; membership is not provided; management is carried out alone. These business entities are created for the following reasons: to have property in use that cannot be privatized; carry out activities to solve socially significant problems, putting up for sale certain kind goods and services for the most low prices and making commodity intervention on essential commodities; provide specific types of activities subject to subsidies, and carry out unprofitable production. The law on unitary enterprises, the main goal of their activities, calls the solution of state-level problems on a commercial basis. When creating such an institution, the state or municipality shall provide it with property, which is their property on the basis of the right of economic management or operational management.

State and municipal unitary enterprises

A unitary state (municipal) enterprise is also considered because its property is indivisible and cannot be distributed by contributions (shares, shares), including among employees of the enterprise. The essence of a unitary enterprise Unitarity is a specific form of organization of activity. the creation of a legal entity by allocating a certain property mass by the owner, and not by combining the property of several persons; retention of ownership of the property by the founder; assigning property to a legal entity on a limited real right (economic management or operational management); indivisibility of property; lack of membership; sole governing bodies. The main reasons for the creation of unitary enterprises include: the need to use property, the privatization of which is prohibited; implementation of activities to solve social problems, including the sale of certain goods and services at minimum prices and the organization of procurement and commodity interventions for essential goods; provision of certain subsidized activities and the conduct of unprofitable industries. The purpose of the activity of unitary enterprises is the solution of state problems on a commercial basis.

In addition to the information provided in par. 2 tbsp. 52 of the Civil Code of the Russian Federation (This paragraph in the article and the article do not directly relate to the understanding of a unitary enterprise. I am not good at editing Wikipedia.), the legal status of state and municipal unitary enterprises is determined by the Civil Code and the law on state and municipal enterprises. In the Russian Federation, the main law regulating the activities of unitary enterprises is the Federal Law of November 14, 2002 No. 161-FZ

"On State and Municipal Unitary Enterprises"

Unitary enterprises can be of three types: UE - commercial organization.

Unitary organizations - concept, activities, opportunities

The concept of unitary means one, indivisible into parts. Only municipal or state enterprises can be created in this form.

A single, unitary means that the property of such an enterprise is wholly owned by any municipality, or subject of the Russian Federation. Property is transferred to unitary enterprises according to the right: - economic management - state and municipal enterprises.

FSUE is

FSUE is a unitary enterprise that does not have the right to the succession of various types of property allocated to it by the owner.

Only state-owned companies have this type of legal organization of activity. FSUE is responsible for its own debts with all its property, but is not liable for the debts of the owner of the property. The charter is the constituent document of the enterprise on the basis of which it operates. Considering the features of unitary and commercial companies, we can say that the former should report on their actions on the public procurement website of the Russian Federation. The unitarity of the enterprise can be described by the following features: the formation of a legal entity by separating the owner of a share of his property, and not by means of the union of ownership of several owners; approval of the creator of the right to property; allocating property to a legal entity in the form of operational management or economic management; the impossibility of dividing property; non-acceptance of membership; single management unit. Grounds for the creation of a federal state unitary enterprise An enterprise is formed for several reasons:

the importance of property that cannot be privatized; conducting activities to solve various social problems, including the sale of products and the provision of services at a reduced cost, the organization of purchases of essential products; conducting productions that are in the stage of bankruptcy or are unprofitable; maintaining activities that are subsidized. The purpose of the formation and operation of a unitary enterprise is the implementation of the tasks of the state on a commercial basis. Employees of the Federal State Unitary Enterprise Rights and official duties personnel of a unitary enterprise are spelled out in the Labor Code.

2. Board of directors. The competence of the board of directors is the convening of annual and extraordinary general meetings, determining the priority areas for the JSC, recommendations on the amount of dividends, and the creation of branches. 3. Executive body of the company. The executive body can be sole (director, general director) or collegiate (board, directorate). The charter provides for one or both. The competence of the executive body is the management of current activities, the organization of the implementation of decisions of the general meeting and the board of directors.

The property of a private unitary enterprise is owned by a citizen or a legal entity formed on the basis of private ownership. The property belongs to the unitary enterprise itself on the basis of the right of economic management or operational management (state-owned enterprises). Thus, the property of a unitary enterprise simultaneously belongs to the founder and the unitary enterprise itself. A unitary enterprise is established by decision of the owner of its property.

State and municipal unitary enterprises. Municipal unitary enterprises of Russia

State and municipal unitary enterprises are a special type of legal entities. The specificity is primarily related to the property status of these entities. Let us consider further what state and municipal unitary enterprises are.

general characteristics

What is a unitary state. enterprise and MUP? As mentioned above, the key criterion for distinguishing these legal entities is property status. It is believed that unitary state and municipal enterprises - non-profit organizations. However, this is not quite true. These legal entities can carry out entrepreneurial activities, however, it must be strictly within the framework of the purposes for which they were created. At the same time, all profits should go to the development of unitary enterprises. They possess certain property, but they have limited rights. Material values ​​entrusted to institutions are indivisible and cannot be distributed by shares, including between employees.

Distinctive features

For a better understanding of them, we note the main features of a state unitary enterprise. A legal entity is created by allocating a certain part of the common property. The state is the owner. And it is he who retains the right to full disposal of the property transferred to the jurisdiction of the State Unitary Enterprise. Material values ​​are provided for economic management or operational management. The created legal entities do not provide for membership. The governing body is sole.

Reasons for creation

State unitary enterprises, as a form of state property management, can be formed for the purpose of:

1. The use of property in respect of which a ban on privatization has been established.
2. Implementation of activities related to the solution of social problems. These include, among other things, the sale of a certain category of products and the provision of services at a minimum cost and the organization of commodity and procurement interventions for essential items.
3. Provision of certain subsidized types of work and the conduct of unprofitable industries.

These are the main purposes for which a state unitary enterprise can be created. The significance of this legal entity lies in solving state problems on a commercial basis.

Regulatory Features

additional characteristics

Municipal and unitary enterprises in Russia must have a charter and company name. The name of the legal entity must contain an indication of the owner of the property. The charter must contain complete information about the owner. In particular, a specific subject or body of territorial authority is indicated. If the owner is the Russian Federation, then information about this should also be present in the charter.

Civil law and process

Unitary enterprises, in accordance with the Civil Code, are not liable for the obligations of the owner of the property. Accordingly, in the event of disputes, these legal entities will not act as defendants. Meanwhile, municipal unitary enterprises, as well as state unitary enterprises, are liable for their debts. The owner of the property is not responsible for their obligations. The exception is cases of bankruptcy due to the actions of the owner.

Forms of legal entities

State and municipal unitary enterprises can be of two types. Classification is carried out depending on the type of property rights. State and municipal unitary enterprises entrusted with property under the right of economic management are formed by decision of an authorized institution of federal or territorial authority.

Charter

It acts as a founding document. The charter is approved by the department, ministry or other body that coordinates and regulates work in the relevant industry. In addition to the usual information that is mandatory for all legal entities, the document contains information about the goals and subject of activity, the size of the authorized capital. Its size should not be less than 5,000 times (for SUEs) or 1,000 times (for MUPs) the minimum wage. The fund must be fully financed by the owner of the property within three months from the date of establishment of the legal entity. Unitary enterprises are considered to be the only commercial structures that have rights and obligations that are directly related to the activities specified in the charter.

State institutions

When such enterprises are created, the property is transferred to them for operational management. The owner of material assets can be a region, the Moscow Region or the Russian Federation. The charter also acts as a constituent document. It is approved by the government, regional or territorial authority. A state institution cannot dispose of property, regardless of whether it is movable or immovable, without the appropriate permission of the owner. The name of the legal entity must indicate its type. For the obligations of a state-owned enterprise of the Russian Federation, the subject or the Moscow Region may bear subsidiary liability. This is allowed if the property of the institution is not enough to satisfy the claims of creditors. The formation and liquidation of a municipal unitary enterprise, including state-owned, is carried out by decision of the territorial authority. Termination of the activities of the SUE is carried out on the basis of a decree of the government or a regional authorized body.

Features of the use of property

Under economic management, unitary enterprises can dispose of the entrusted material assets, income, products (services provided) independently. At the same time, restrictions established by legislative and other regulatory acts must be taken into account. Operational management involves the obligatory obtaining of the consent of the owner for any actions with the property.

Owner rights

The owner decides on issues related to the creation of the enterprise, determines the goals and subject of its activities. The powers of the owner include control of the use of property for its intended purpose, ensuring its safety. The founder also resolves issues related to the liquidation or reorganization of the enterprise.

Restrictions

Unitary enterprises cannot create subsidiaries. The legislation establishes a prohibition for institutions that have property under economic management to act as founders of other similar legal entities by transferring to them a part of the material assets entrusted to them by the owner. This procedure is determined by the need to prevent the property from getting out of control.

Sources of property formation

They can be:

1. Profit that is received in the course of carrying out its activities.
2. Property provided by the decision of the owner as a contribution to the statutory fund, or other material assets transferred by the owner.
3. Borrowed funds. These include loans from banks and other financial institutions.
4. Depreciation deductions.
5. Capital investments and budget subsidies.
6. Incomes (dividends) that come from business partnerships and companies in whose authorized capital a legal entity participates.
7. Donations and voluntary contributions from citizens, institutions, organizations.
8. Other sources, the existence of which does not contradict the law. These include, among other things, income from the provision of property for rent to other entities.

Transactions

Unitary enterprises cannot dispose of real estate. Realization of objects is carried out exclusively with the permission of the founder. At the same time, real estate transactions worth more than 150 million rubles are approved by the Federal Agency for Federal Property Management on the basis of a decision of the Government of the Russian Federation or a decision taken on its behalf by the Deputy Prime Minister.

Programs of activities

The relationship of SUEs with owners is regulated by government regulations. One of these acts approved the rules for the development of programs for the activities of the legal entities in question and the determination of profits to be deducted to the budget. Part of the income, as mentioned above, can be directed to the development of the enterprise.

Specificity of financial resources

One of the key differences between unitary enterprises and others, primarily joint-stock companies, is the methods of capital formation, the formation and use of income, and the attraction of borrowed and budgetary funds. The cash fund is created at the expense of current and fixed assets assigned to the legal entity. The amount of capital is reflected in the balance sheet as of the date of approval of the constituent document (charter). Its functions are similar to those performed by the monetary fund of any other commercial structure. In addition to the fact that capital acts as a material basis for the legal entity to carry out its activities, it is a kind of indicator of the effectiveness of its work. If, at the end of the reporting period, the price of net assets becomes less than the minimum amount established by law on the date of registration of the enterprise, and is not restored within three months, the founder must liquidate the company. If no relevant decision has been made within the specified period, creditors may demand early performance or termination of obligations and compensation for the losses caused.

Profit

It acts as one of the most important sources of funding. Profit is formed in the same way as in other commercial structures. At the same time, the BC regards the income of unitary enterprises as a source of non-tax revenues to the budget. Every year, the legal entities in question make mandatory deductions from the profits received. The procedure, amount and terms of payments are approved by the government or regional/territorial authorities. The funds remaining after the payment of taxes and other deductions are redistributed among the funds of material incentives, social events and so on. Part of the net income, by decision of the founder, may be directed to increase the authorized capital of the enterprise.

Directions for spending funds

1. For the introduction, development of new technologies and equipment, environmental protection measures.
2. Expansion and development of financial and economic activities, increase in current assets.
3. Reconstruction, construction or renovation of the OS.
4. Implementation of research activities, study of market conditions and demand.

Unitary enterprises can use targeted funding sources. Such allocations, as a rule, are directed to the implementation of certain activities and programs of a social orientation.

Municipal unitary enterprise

Municipal unitary enterprises are established in our country most often to solve any social problems at the local level, as well as, if necessary, to use any property that is not subject to privatization, which belongs to the jurisdiction of local governments, to commit scientific activity etc.

Such commercial unitary organizations have a specific status, which is determined by the Civil Code and a separate law (No. 161-FZ of November 14, 2002). We propose in this article to consider some of the main features of the process of creation, as well as economic activity on the territory of the Russian Federation, of municipal unitary enterprises.

What is a municipal unitary enterprise

A unitary municipal enterprise should be understood as a commercial organization created by local governments, the ownership of whose property belongs to the corresponding municipality, which is its founder. All property belongs to a unitary municipal enterprise under the title of economic management or the title of operational management and is not subject to distribution, including among employees of such an enterprise. In addition, the property of this enterprise cannot be transferred to another unitary enterprise established as its subsidiary.

All this determines the unique legal status of unitary municipal enterprises in the system of other types of legal entities, capable of achieving the goals for which such an enterprise was originally created.

Mandatory attributes of a municipal unitary enterprise

As for the mandatory attributes of a unitary municipal enterprise that determine its legal capacity, they should include:

• full and abbreviated name in Russian, foreign and / or language of the subject of the federation, without fail including the phrase "municipal enterprise", as well as a mention of the owner
• round seal indicating the name and location
• forms, stamps, trademarks, emblems and other signs of individualization
• rights that fully correspond to the goals of its creation and activities, and the obligations arising from this

The property of each unitary municipal enterprise, as specified in Article 11 of Law No. 161-FZ, consists of property that is assigned to it by the owner, income received in the course of activities and property received from sources not prohibited by law. At the same time, an enterprise of this type undertakes to annually transfer to the appropriate municipal budget a part of the profit provided for by the owner of the enterprise.

The procedure for establishing a unitary municipal enterprise

If you are interested in such a type of legal entity as a municipal unitary enterprise, and you want to create this particular organization, we suggest that you familiarize yourself with the procedure for its establishment.

First of all, the authorized body of local government, on the territory of which a municipal unitary enterprise will be created, makes a separate decision on its foundation with the obligatory indication of the subject of its activity. Also, local authorities approve the list and cost of property that will be assigned to this municipal unitary enterprise, the procedure for approving the charter and other formalities.

Next, it is necessary to develop a draft charter for the future unitary municipal enterprise to submit it for approval to the owner and further state registration of the enterprise. On the this stage preparation of the main constituent document, which is the charter, should be shown Special attention in order to fully comply with all legal requirements for this document and avoid its modifications in the future.

Considering the rather strict requirements of the law for the charter and other documents of a municipal unitary enterprise, we always recommend not to waste time and enormous efforts on their independent preparation, but to use the services of qualified lawyers. As practice shows, this helps not only to save time, but also to get a document that meets all your needs as a result.

For the purpose described above, as well as for the purpose of further accompanying the process of direct registration of your municipal unitary enterprise, First Legal Company offers its professional legal assistance. We know what requirements the competent registration authorities put on the package of documents and how to avoid the most common mistakes in the process of creating a unitary municipal enterprise. Therefore, the foundation of your unitary municipal enterprise with our participation is undoubtedly a successful start of its activity!

It is also worth paying attention to the minimum size of the authorized capital established by law for a unitary municipal enterprise - 1000 minimum wages at the time of state registration of this enterprise. At the same time, the entire authorized capital declared during the creation must be paid by the founder within 3 months from the date of state registration of the enterprise. Only after that, the specified unitary municipal enterprise has the right to conclude any transactions not related to its foundation. In addition, only after the full formation of the declared statutory fund of a municipal enterprise, its owner acquires the right to make a decision on increasing the statutory fund.

In order to reduce or increase the size of the authorized fund of the unitary municipal enterprise created by him, the founder must prepare an appropriate decision, make and register changes to all constituent documents according to a special procedure. In this regard, among other services related to the activities of unitary municipal enterprises, the First Legal Company also offers its assistance in matters of changing the size of the statutory fund.

Unitary enterprises do not have the right to use property. The legislation on unitary enterprises establishes that state and municipal unitary enterprises are commercial organizations that own property, but do not have the right to dispose of it, even if it was earned in the production process. It is municipal property. In addition, it cannot be divided and distributed among various deposits.

Characteristics of a unitary enterprise

Unitarity is a peculiar form of organization activity, which is characterized as follows:

These business entities are created for the following reasons:

• to have in use property that cannot be privatized;
• carry out activities to solve socially significant problems, putting up for sale a certain type of goods and services at the lowest prices and making commodity intervention on essential goods;
• provide specific types of activities subject to subsidies, and carry out unprofitable production.

The law on unitary enterprises, the main purpose of their activities, calls solving problems of the state level on a commercial basis.

When creating such an institution, the state or municipality shall provide it with property, which is their property on the basis of the right of economic management or operational management. Any name that is assigned to this legal entity must necessarily indicate who owns the property. The statute clearly states this. This economic entity is liable for its obligations with the property belonging to it, without being liable to the obligations of the owner of the property. The owner has the right to appoint the head of the enterprise.

What are the forms of municipal economic entities

The legislation on unitary enterprises offers two forms of their activity:

• on the right of economic management (state and municipal unitary enterprises);
• municipal unitary enterprises operating on the basis of operational management (state institutions).

State bodies or local self-government bodies, by their decision, form state and municipal unitary enterprises that carry out their activities on the basis of the right of economic management. They are created for a specific purpose - to perform specific work, provide a variety of services and produce certain products. All these tasks are typical for commercial organizations. However, such legal entities are not limited in their rights to make various transactions. For example, they can rent out an empty space.

The founding document of this legal entity is the charter. In addition to general information, it provides information about the goals of the organization and the size of the authorized capital.

A state unitary enterprise usually has an authorized capital of at least 5,000 times the minimum monthly wage, and a municipal enterprise - at least 1,000 times the minimum monthly wage. The statutory fund is created only in municipal enterprises.

Such institutions are managed by one person - the director. He is appointed to this position by the owner or a special body that has the appropriate authority to do so.

If there is property in federal or municipal ownership, then municipal state institutions are formed on its basis. They are considered unitary enterprises operating on the basis of the right of operational management with a constituent document in the form of a charter.

The founder-owner has the right to liquidate property that is not used, is considered superfluous or is not used for its intended purpose.

Only the owner agrees to use any property to the municipal state enterprise. The name of the enterprise must necessarily contain the word "state".

Property belonging to a unitary enterprise

This legal entity uses property in two ways:

• economic management;
• operational management.

State and municipal unitary enterprises in economic management independently use property, the products that are produced and the income received, with some restrictions. This is clearly stated in the law. If an operational method of disposing of property by state institutions is used, then the consent of the owner is required to dispose of this property, products that are produced and profits received.

The owner of the property performs the following tasks:

• resolves the issue of the need to create an economic entity;
• determines what activities it will engage in;
• deals with the issues of its reorganization and liquidation;
• controls the safety of the property.

Subsidiary structures by these legal entities do not have the right to be established. The law on state and municipal unitary enterprises expressly states this. This is related to the fact in order to prevent the withdrawal of property from control in the event of its transfer to subsidiaries. The funding sources of these legal entities are the same as in other commercial organizations.

Advantages and disadvantages

These business entities have positive aspects.

They are created to solve topical issues. Compared to other commercial organizations, they are more sustainable because their activities are carried out in areas where there is no competition due to the lack of interest from private entrepreneurs. Especially these subjects have state support that saves them from ruin. Such enterprises pay wages on time, which is their main positive quality.

But there are also disadvantages of municipal unitary enterprises.

From an economic point of view, they are ineffective. Salary stays the same for years, this contributes to a decrease in productivity and the interest of workers to carry out their labor activity. In addition, property is used at these facilities for personal gain, there is theft, and there is a high degree of bureaucracy.

Reorganization of unitary enterprises

Reorganization is the termination of existing legal entities and the creation of new ones.

The Law on Unitary Enterprises provides the following types their reorganization:

If the property of economic entities belongs to one owner, then they are reorganized through a merger or accession.

If property arises as a result of division or separation, then, like the property of a reorganized legal entity, it must be attributed to this owner.

If the type of an economic entity has changed or its property has been transferred to another owner of state or municipal property, these changes must be made to the charter of the unitary enterprise.

In conclusion, I would like to conclude that unitary enterprises have civil rights only in a certain area of ​​activity for which they were created.