Commercial and non-commercial purposes. Commercial and non-profit organizations. What is the difference between a commercial organization and a non-profit organization

For reading 9 min. Views 417 Posted on 15.07.2018

According to regulatory documents, a legal entity is an organization that owns a number of assets that are used to settle various liabilities. Constant changes in the market economy have led to the emergence of a large number of different companies, which have a number of specific differences from each other. It is these differences that are used by experts to distribute legal entities on separate groups... In this article, we propose to consider different kinds commercial organizations and discuss their key features.

A commercial organization is a legal entity that, after the registration of a company, pursues profit-making as the main goal of its activities

"Commercial organization" - the essence of the concept

Legal entities engaged in economic activities for the purpose of generating revenue are classified as subjects of commercial activities. According to the established procedure, this classification includes various societies, municipal and state companies, production cooperatives and partnerships. It should also be noted that the regulatory authorities are allowed to create commercial entities for merging with other organizations. Such a merger is called unions and associations of legal entities.

Each business entity owns various assets... These assets include both property and financial assets. It should be noted that property values ​​can be either owned by the company or used on a lease basis. The assets of a legal entity are used to respond to existing financial and debt obligations. According to the established rules, such companies have the right to use only those assets that are owned by the organization to cover debt obligations. Members of the management of such a structure have the legal right to develop their company in order to increase the volume of profits.

All received profit is distributed according to the level of investment of each member.

What is a commercial organization? Before starting to study this issue, you should familiarize yourself with the meaning of this structure. As mentioned above, the category of commerce includes persons who receive regular income from their activities. Based on this, it can be assumed that the main goal of such companies is to organize economic activity in order to extract financial resources c. The funds received are distributed among the participants of a specific structure, according to the level of their investment. It should be mentioned that in the current laws there is a clear description of the organizational and legal form of such structures.

In the fiftieth article of the Civil Code of the Russian Federation, a number of criteria are given that determine the organizational and legal forms of subjects belonging to the category of commerce. This means that in order to introduce new types of commercial structures, the controlling authorities need to amend the above legislative act.

Accepted classification of activities

All business entities can be divided into two conditional groups... The first group includes corporations managed by founders and management members with corporate rights. It is important to note that this group includes several subgroups. These subgroups include farms, partnerships and production companies.

The second group includes all municipal and state companies. Distinctive feature these business entities is the lack of ownership of assets received from the owner of the business. This means that the management team does not have corporate rights to manage the company.

As a rule, such organizations are created under close state control.

What is the Difference Between Nonprofit and Commercial Structures

Nonprofit organizations have a number of specific differences from commercial entities. The main difference is the main purpose of the company. Thus, commercial structures conduct economic activities with the aim of generating regular income. In addition, the direction of the subject's activity should be taken into account. As practice shows, commercial structures work for the benefit of only the founders. Non-profit companies strive to provide comfortable conditions for all members of the structure, which is the basis for achieving the maximum level of social benefits.

In commercial organizations, all profits received by the enterprise are distributed among the members of its management. The remaining funds are directed to further development firms, the development of new markets and other goals that will increase the size of revenue. For non-profit structures, profits are often completely absent. When talking about the differences between commercial and non-profit organizations, you should pay special attention to the type of their activity. The first type of companies is engaged in manufacturing marketable products and the provision of services, and the latter - are engaged in the provision of social benefits to various segments of the population.

According to experts, the structures in question have differences in the type of state employees. In the case of commercial entities, each employee of the organization receives payment for the fulfillment of their labor obligations. Non-profit organizations, in addition to the work of their staff, involve volunteers and volunteers in various work. The last difference between these structures is the company registration procedure itself. To register a commercial company, the owner of the company or a person representing the interests of the founding council must contact tax authority... The non-profit structure is registered by the justice authorities.

Types of commercial organizations

In the existing regulatory legal acts set out the criteria for determining all forms of commercial organizations... Let's take a look at a description of each type of commercial entity.

Full partnerships

General partnership - a feature of this form is the availability of collateral capital, which is based on the investments of the members of the founding council. All received income is divided proportionally, according to the amount of invested capital. It should be noted that all members of the partnership are jointly responsible for financial obligations. The property of the partnership can be used to pay off credit debts. According to experts, today this form of commerce is rarely registered.

Production cooperatives

This form of commercial structure is often referred to as artels. Such companies are created by uniting citizens to organize a joint business. Each member of a cooperative engaged in the production of marketable products can make a personal contribution to the development of the organization, through labor participation or financial contributions. It should be noted that in this case, a commercial structure can be organized by both ordinary citizens and legal entities.

In addition to production cooperatives, there are such types of organizations as:

1. Consumer cooperative.
2. Insurance and credit cooperatives.
3. Construction and economic cooperatives.

When such a society is formed, a "Charter" is created, where the level of responsibility of all its participants is prescribed. According to the established rules, in order to create a cooperative, it is necessary to assemble a founding council of more than five people.

LLC (limited liability companies)

Such organizations can have either one owner or belong to the founding council. As a rule, the founding council consists of legal entities and individuals. The statutory fund of such an organization consists of shares of capital contributed by members of the society. It is important to note that all members of the company are not responsible for the financial and other obligations of the company. This means that only the property and assets of the company itself are used to repay loans and debt obligations. G The main distinguishing feature of such organizations is the availability of mandatory rights for each founder. According to statistics, this organizational and legal form is used by the majority of companies operating in Russia.

Quite often you can hear the question: is an LLC a commercial or non-commercial organization? According to the definition of the current regulatory documents, this form of ownership belongs to commercial structures, since the main purpose of the LLC is to make a profit. Based on this fact, we can conclude that companies belonging to this category have the right to engage in any type of business. It should be noted that in order to work in certain areas, organizations need to obtain licenses and other permits.

JSC (joint stock companies)

The considered organizational and legal form is most often used by subjects belonging to the category of medium and large businesses. The entire authorized capital of such companies is divided into shares. The main distinguishing feature of such organizations is limited liability holders of securities. Today the following classification of joint stock companies is used:

• closed societies;
• public organizations.

Each of these structures includes several subgroups. So, business partnerships are one of the varieties of public JSC (joint stock company).

State and municipal unitary enterprises

The structure under consideration has a number of interesting features. The main difference between this structure is the lack of ownership of the company's property values. According to the established rules, municipal unitary enterprises have property values ​​that are not subject to division between owners. This means that all assets and funds of a firm cannot be broken down into shares or contributions. It should be emphasized that all property assets belong to the company on the basis of economic management rights. According to experts, the owners of such firms are liable for financial liabilities exclusively by the assets of the company.

Team partnerships

This structure is based on a contributory fund created by two categories of persons: general comrades and limited investors. The first group of persons carries out the business itself on behalf of the entire company. It should be noted that these persons are responsible for financial obligations, not only with the property assets of the company, but also with personal values. Persons acting as a depositor are liable only for the investments made... According to experts, this form of organization is rarely registered.

According to the rules established by current legislation, only private entrepreneurs and owners of organizations are categorized as full participants. The status of contributors could be obtained both by organizations and ordinary citizens.

Additional liability companies

This form of commercial activity was abolished in two thousand and fourteen. A distinctive feature of an ALC is the presence of one or more founders. The authorized capital of such companies is divided into several shares, the size of which is determined by the constituent documents. All members of the founding council of such a company are financially liable in the form of their own property values.

The main signs of commercial organizations

The main feature of a commercial structure is the general purpose of economic activity aimed at generating a stable income. The current legislation has a clear definition of all existing organizational and legal forms of such companies. All finances received by these structures are distributed among its owners.

It should be noted that all commercial entities have exactly the same characteristics as legal entities. This means that the owners of the company are liable to the regulatory authorities, business partners and other persons both with their own property values ​​and with the assets of the companies. Each business entity to establish has a number of rights and obligations. This indicates that these citizens can be called up as defendants and plaintiffs in court proceedings.

Conclusions (+ video)

Experts in the field of entrepreneurship say that today there are more than a dozen different forms subjects of commerce with different internal structure. This fact indicates that every person who wants to do business on behalf of legal organization, has the legal right to choose the most suitable form of business based on its preferences and pursued goals.

In contact with

Views human activity. From the point of view of the way of using its result, human activity in modern society can be divided into two groups: market and non-market activity.

Market activity is a human activity aimed at creating goods and providing services sold on the market.

Non-market activity is a human activity to create goods and provide services that are not intended for sale and purchase.

Market activities

Commercial organizations are legal entities that pursue profit-making as the main goal of their activities. Such organizations can be created in the form of business societies and partnerships, production cooperatives, state and municipal unitary enterprises.

Non-profit organizations are legal entities that do not have profit making as the main goal of their activities and do not distribute the received profit among the participants. They can be created in the form of consumer cooperatives, public or religious organizations (associations) financed by the owners of institutions, charitable and other foundations, as well as organizations of other forms provided by law.

Thus, the market activity for its purpose is divided into commercial and non-commercial.

Commercial (entrepreneurial) activities - it is a market activity with the aim of making a profit or market income.

Not commercial activity - it is a market activity that is not aimed at making a profit, but the results of which are nevertheless intended for sale and purchase.

commercial activity

A variety of terminology can be used to refer to commercial activities.

The term " commerce"Or" commercial activity "originally meant only trade, merchant market activity, aimed at making a profit from various kinds of trade operations carried out by merchants, first between countries (trade with overseas countries), and then within their countries as various kinds of feudal restrictions on trade were lifted.

The term " entrepreneurship", Or" ", in contrast to commercial activities, used to mean market activities associated with usury, and later - with production one or the other bulk goods for sale (primarily to the state in connection with its military needs), with construction to order.

Commerce and entrepreneurship, as special types of market activities aimed at obtaining, were characteristic of pre-capitalist production.

With the development of the capitalist economy, the sectoral source of profit has ceased to be of any particular importance, since any human activity began to be used to increase capital, to make a profit. Capital conquered production, and then all other types of human activity, destroyed feudal relations, opening up the scope for the development of market relations not only in breadth, but also in depth.

This is reflected in the more general term "". Under this term, they began to understand any market activity that brings profit to the person who carries out such activity, regardless of what is its tangible (or intangible) result.

Literal translation from of English language the term "business" means primarily work, business. However, in a market economy, only such a thing is of the greatest importance that brings the person who performs it monetary income, profit. Therefore, this term gradually began to be used as a market concept for any objective activity with the goal of making a profit.

In the future, the terms "business", "entrepreneurship", "commerce" will be used as synonyms, meaning market activity, which aims to make a profit.

commercial activity- a part of entrepreneurial activity and differs from it only in that it does not cover the very process of production of goods.

• sale of goods and services;
• activities to supply the enterprise with material resources;
• trade and intermediary activities.

Types of commercial organizations

The Civil Code of the Russian Federation provides for the following possible forms of organizing entrepreneurial activity:

Business partnership is a commercial organization, authorized capital which is divided into shares (contributions) of its participants (founders), who are responsible for its obligations with the property belonging to them.

Economical society is a commercial organization, the authorized capital of which is divided into shares (contributions) of its participants (founders), who are not liable for its obligations with the property belonging to them and risk only their shares (contributions).

Production cooperative (artel) is a commercial organization that unites citizens on a voluntary basis on the basis of membership, personal labor and other participation and making property shares.

State (municipal) unitary enterprise Is a commercial organization created by the state (municipal governing body) and not endowed with the ownership right to the property assigned to it by the owner.

Benefits of pooling capital

Three of these four forms of entrepreneurial activity represent one or another form of combining separate, individual, private capitals.

• pooling of capitals allows it to quickly increase, and therefore quickly expand this or that commercial activity;
• distribution of responsibility for the safety and efficient use of the combined capital;
• freeing up time for businessmen for personal life, education, recreation, treatment, etc .;
• combining the experience and knowledge of capital owners, expanding opportunities to attract highly qualified specialists in all areas of activity;
• the owners of the pooled capital bear the risk only within the limits of their contributions.

Features of a production cooperative

A production cooperative as a form of organizing entrepreneurial activity may not differ economically from a business partnership or society. It is assumed that members of a production cooperative take personal labor participation in its activities. However, on the one hand, the same can take place in small business partnerships and companies, and on the other hand, the law does not exclude the possibility of membership in a production cooperative of legal entities and other forms of participation in its work, except for labor.

Features of a unitary enterprise

The main difference between an economic partnership and society from a unitary enterprise is that, firstly, the property they own belongs to them on the basis of the right of ownership, and secondly, on the right of economic ownership or operational management. In practice, there is usually a second difference between these forms of commercial organizations, which is that unitary enterprises always have only one owner (the state or a municipal governing body), while economic organizations usually have several such owners (although the law allows for the possibility of them, too, only one owner).

Difference between partnership and society

A business partnership differs from a business company in the form of responsibility of their members, or in the amount of risk they bear by participating in a particular business organization. This liability can be full, i.e., include liability for all property of a participant in a commercial organization, regardless of the size of his contribution to its authorized capital, or partial, limited, i.e. limited to the size of his share (contribution) in the authorized capital of this organization.

A business partnership is based on a contribution to the authorized capital and full property liability of its members. A business company is based on a contribution to the authorized capital, but the liability of its members is limited only by the size of the contribution itself.

Types of business partnerships

A business partnership can exist in two varieties: a full partnership and a limited partnership.

Full partnership- this is business partnership, in which all its participants, called "general partners", are responsible for its obligations with their property.

Fellowship on Faith- a business partnership in which not all of its participants are responsible for its obligations with the property they own, but there are one or more participants who do not take part in the entrepreneurial activities of the partnership, and therefore bear the risk of losses only within the limits of their contributions.

Any person can be a participant in only one full partnership or be a full partner in only one limited partnership.

A participant in a full partnership cannot simultaneously be a full partner in a limited partnership and vice versa.

The organization of any partnership is based on personal trusting relationships of its participants. A partnership is impossible without trust, since the risk of its participants is unlimited by nothing (except for the size of their personal property).

The classification of commercial organizations is shown in Fig. 3.

Non-market activity

If the result of the activity of a person or organization as a whole is not intended for sale on the market, then it is not sold and does not make a profit, respectively, its initial purpose is neither its receipt, nor the sale of the product of labor itself - therefore, such activity is called non-market activity.

In practice, under certain circumstances, the results of non-market activities may enter the market and be traded on it as ordinary goods and generate some income in relation to the costs of the person who introduced them to the market, or there may be a process of converting non-market activities into market ones, such as, for example, some social services that were previously provided to members of society in a non-market way (without any payment on their part), become paid services. Accordingly, reverse transformations of market activities into non-market ones can also take place.

Non-profit activity

If the result of the activity of a person or organization as a whole is realized on the market, but does not have as its purpose to make a profit, then such activity is called non-commercial activity and does not relate to business, commerce or entrepreneurship.

Non-commercial activity formally occupies an intermediate position between market and non-market. In fact, non-commercial activity is a special kind of commercial activity. Its essence lies not in the absence of income, profit, that is, the excess of proceeds over costs, but in a special procedure for their use, established by the legislation of a particular country.

• the profit obtained as a result is not the purpose of the activities of the relevant organization;
• the received profit is not distributed among the participants of such an organization.

In other words, the common thing between commercial and non-commercial activities is that the result of both can be a profit, and the difference comes down to how this profit is used in the future: whether it is distributed directly between its creators and organizers or spent for statutory purposes.

What is a commercial designation when used?

The articles of the Civil Code of the Russian Federation from 1538 to 1541 are devoted to the commercial designation. According to the legislation, a commercial designation is a way of separating and separating an organization or an entrepreneur from other similar market participants. That is, the individualization of the enterprise.

As such, there is no clear definition of a commercial designation in the law. Only the characteristics are listed that allow the symbols to be assigned the status of a commercial designation.

A commercial designation is protected as an object of copyright in the case of:

• its distribution and popularity in a certain territory;
• the presence of convincing distinguishing features.

The owner of the rights to a commercial name can use it to position one or more of his enterprises, but several commercial names cannot be used to designate a single enterprise.

The entitlement to a commercial name can only be transferred to another owner in conjunction with the business to personalize which it is used. Moreover, the commercial designation together with the enterprise can not only be sold, but also leased. Moreover, if the symbols were used to designate several enterprises, and only one of them is leased, then in relation to other organizations the owner cannot use the commercial designation leased together with the enterprise to another person.

Don't know your rights?

The difference between a commercial designation and a company name and trademark

A commercial designation is intended to help the consumer distinguish certain businesses with similar services from others (for example, hairdressers, pharmacies, banks, etc.). Analyzing the law, we can conclude that a commercial designation can be expressed not only in verbal writing, but also drawn, modeled, etc. In most cases, a commercial designation is a company logo.

The most important differences between the commercial designation and the brand name are:

1. Image method. A firm name is a name expressed in words with a mandatory indication of the organizational and legal form (for example, Zvezdochka JSC). A commercial sign may not contain words at all, but only consist of geometric shapes.
2. The brand name must be indicated in constituent documents... The law does not contain such a requirement for a commercial designation.

Even more distinctive features of the commercial designation and trademark:

1. Registration. The trademark must go through the fixation procedure in special registries, commercial designation - no.
2. Scene. The trademark is valid throughout the territory where it was registered, commercial symbols - only in the area where the company operates.
3. The term of validity of the right of a commercial designation expires after a year of non-use. The trademark will be protected in this case as well.
4. Following the enterprise. A commercial name is sold or leased together with the company that it individualizes. A trademark can be sold or otherwise transferred separately from the business.

Certain words or phrases from a brand name or trademark may be part of a logo. At the same time, copyright for a commercial designation is born, operates and is protected without dependence on the exercise and protection of rights to the name and trademark.

Registration of a commercial designation

According to the current legislation, there is no need to register a commercial designation. Copyright protection is carried out upon the creation of the logo. However, in the event of a disputable situation in court, the question of proving one's rights to a commercial designation will arise. The principle of earlier use of the designation will be decisive in the dispute.

In this regard, to confirm the dates of the beginning of the use of a commercial designation, all the same methods are suitable as for fixing the rights to other works:

• deposit;
• unopened correspondence with the "source" of the logo;
• saved documents on forms with a controversial designation;
• witness's testimonies.

There is a website on the Internet http://www.reestrko.ru. Its owners keep a register of Russian commercial designations and offer logo registration services. In addition, on the site you can familiarize yourself with other people's designations registered in the register, or look for a specific logo. However, we repeat: entrepreneurs do not have the obligation to register a commercial emblem, respectively, this register is not official, but serves solely for informational purposes.

Thus, organizations have the right to use commercial designations, choosing them to their liking. There is no registration procedure for such designations; accordingly, the rule applies: whoever chose the designation earlier has the rights to it.

It is known that organizations are divided into commercial and non-commercial. To put it simply, commercial organizations put profit as the main goal of their activities, while non-commercial organizations have slightly different priorities. So, let's delve deeper into the essence of the issue, considering the differences and types with specific examples.

According to Article 50 of the Civil Code of the Russian Federation, as already mentioned above, commercial organizations are legal entities whose main purpose of activity is to make profit and distribute it among members, and non-profit organizations Are legal entities that do not pursue this goal... This is the main essence of the differences between them.

Views

• partnerships and companies engaged in economic activities;
• communal and state unitary enterprises;
• production cooperatives.

However, this list may be added in the future.

Many joint stock companies, both with and without state participation, can be cited as examples of CRs: OJSC Gazprom, OJSC Alfa-Bank, OJSC AvtoVAZ and many others. In order not to go far for examples, we can say that almost any company and store should be safely ranked among commercial organizations. The same applies to various utilities, which, for example, are engaged in the supply of water to the population, and have a profit from this type of activity, directed to the corresponding local budget.

The same applies to state-owned enterprises, only with the direction of profit in the state budget... Production cooperatives, as commercial organizations, most often in Russia can be found in the agricultural industry. For example, SPK "Kilachevsky", which is the largest milk producer in the Sverdlovsk region.

According to the same Civil Code, non-profit organizations include

• various religious and cult organizations;
• consumer or service cooperatives,
• charitable foundations;
• public associations.

But again, this list may not be complete. Profits for non-profit organizations do not have to be completely absent. But making a profit should not turn into an end in itself, otherwise this organization it will already be possible to consider it as a commercial one.

And, in no case, the profit should not be distributed among members or participants, but completely go to the needs of the organization itself, or to achieve the goals that it pursues. The largest religious organization in Russia, the Russian Orthodox Church (ROC), can be cited as an example of a non-profit organization.

As charitable organizations, one can single out Charitable foundation them. V. Potanin, engaged in the issuance of various grants and scholarships to students and teachers, as well as the Volnoe Delo Foundation, which has a fairly wide range of activities, from education to the restoration of churches. Public associations include the All-Russian public organization"League of the nation's health".

Consumer cooperatives, like commercial production cooperatives, are most widespread in agriculture... The only purpose of such cooperatives is not to make a profit, but to provide various services to their members. Indeed, not every farmer can afford to have the entire set of equipment for the work he needs, but he can become a member of a cooperative and pay for the services he needs at their cost, and not overpay by hiring equipment from outside.

The negative factor is that under the current conditions, for some non-profit organizations, the main purpose of their activities is not the declared tasks, but the laundering of money obtained by illegal means.

Thus, we found out that the main fundamental differences are the purpose of their activities and the direction of distribution of profits. In the first case, the profit can be distributed among the participants of the organization, in the second case, it is strictly prohibited.

Opinions and reviews

It is very hard to believe that the leadership of non-profit organizations does not put a dime in their pocket. I am sure that most of the people who are in them really do not receive anything, but there is a stratum that lives only by this. One has only to remember, for example, what cars the ministers of the church drive.

iriver, management is people, and people are different. And for this reason, not all representatives of the Russian Orthodox Church drive luxurious cars, many of them walk on foot. But for the sake of fairness, it should be noted that the level of corruption in government structures is much higher than in commercial companies.

I would not say that they are based only on their own cult and live as a brotherhood, selflessly helping each other. Such organizations are immediately associated with sects, under the guise of kindness and a friendly society, depriving their followers of real estate and other property.

The profit of a non-profit organization is needed. Only it goes towards the goals defined in the charter of such an organization, as a rule.

The current legislation defines a legal entity as an organization that owns property, to which it is responsible for its obligations. The existing market economy and the level of development of civil society gave rise to a large number of legal entities with certain characteristics that allow them to be grouped on various grounds. The Civil Code of the Russian Federation conducts several classifications of organizations, based on the characteristics of such groups.

The concept and goals of commercial enterprises

So, depending on the goals of the activity, commercial and non-profit organizations... If non-commercial foundations, associations and unions do not conduct business, then the economic entities belonging to the first group are engaged in it, moreover, this is their main goal. These organizations will be discussed.

A commercial organization is a legal entity that is created and operates for profit... The law allows for the existence of several types of it, which differ from each other in various ways, but all of them are business entities, can unite in non-profit organizations and / or simply actively interact in their economic activities.

However, all such legal entities have common features, namely:

• pursue as the main goal - making a profit (income in excess of expenses);
• are created only in the manner and form provided for by law;
• profit is distributed among the owners of the organization;
• they have their own (separate from the other) property, to which property rights were transferred to them, they answer them for their debts;
• being independent participants in civil turnover, such organizations, on their own behalf, exercise their rights and bear obligations, and also act in court.

There is an opinion that commercial activity involves only certain types of business transactions that are not related to production (for example, trade or the provision of services). However, this does not mean that in order to obtain super profits, commercial organizations cannot carry out production activities, since main point Is profit. Speaking about it, one cannot but touch upon the issues of the formation of the finances of such enterprises.

Finance of these organizations

Finance of commercial legal entities - economic relations that arise as part of the creation of funds in the production and sale of products, the formation own resources, attracting investments from the market, etc. They are usually monetary, financial, related to turnover Money.

The economic independence of a commercial enterprise as a participant in civil turnover cannot be realized without possessing the same characteristics in the field of finance. Thus, they have the right, independently of other entities, to determine their costs, sources of their funding (including external ones) within the limits established by law.

As main functions of finance called:

1. Distributive. When the first is performed, the initial capital is formed on the basis of making contributions (contributions) of the persons establishing a commercial enterprise, determines the scope of their rights (proportions) for the distribution of income, profits, as well as the procedure for using financial resources... This allows finance to influence reproduction processes and affect the interests of all subjects of civil turnover;
2. Control. The control function is characterized by accounting production costs for the production and sale of a product (goods, works, services), based on their value, the formation of income and funds of funds, including reserve funds.

Considering the above, it becomes important implementation issues financial control , which is implemented by different actors in different forms:

• the commercial organization itself, which is expressed in the analysis financial indicators activities, budget execution and other financial plans, schedules for the fulfillment of obligations to counterparties, etc .;
• on the part of the fiscal authorities in terms of monitoring the proper fulfillment of obligations to pay taxes and other payments, their correctness, timeliness, etc .;
• other bodies and organizations (for example) in cases stipulated by law.

Conducting control allows you to identify the results of economic activities of a commercial entity and evaluate them. So, if they are positive, then the enterprise is developing in the right direction, and if they are negative, there is a need to take measures to fix the shortcomings, since the continuation of activities in this perspective can lead to negative consequences, up to .

However, the way in which the finances of an enterprise are organized is, of course, influenced by its industry affiliation. But not only. First of all, the legal form of the organization matters.

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As a result of the reform of civil legislation, all types of organizational and legal forms of commercial organizations grouped as follows:

• corporations;
• unitary enterprises (state or municipal).

TO first group belong - such commercial enterprises whose founders are entitled to participate in their management (corporate rights), including as members of the respective supreme bodies.

This is a large group it includes:

• business associations and partnerships;
• cooperatives (only production);
• farm (peasant) economy.

Second group less voluminous, it is characterized, in contrast to corporate ones, in that the organizations included in it are not endowed with the ownership right to the property transferred to them by the owners, and the latter do not acquire any corporate rights to it, since no shares, shares or contributions are allocated.

Business companies

Of the Civil Code of the Russian Federation in new edition provides the following types of forms business companies, earlier this list was broader. One of the main distinguishing characteristics is that it is the pooling of capitals (contributions) of persons who bear the burden of participating in the economic activities of the enterprise.

To them relate:

1. (limited liability company);
2. JSC (joint stock company);
3. Society with additional responsibility(provided for by the Civil Code of the Russian Federation until 09/01/14).

OOO is a legal form in which it is formed at the expense of the contributions of the founders and is divided into shares belonging to its participants.

She also has following signs:

1. the responsibility of the founders (participants) is limited to their contributions (this is a general rule from which the legislator has established some exceptions);
2. the number of participants cannot exceed 50;
3. ample opportunities for the determination of rights and obligations by the participants of the company independently in the corporate agreement;
4. the size of the authorized capital - at least 10 thousand rubles, etc.

A business company, the authorized capital of which is divided into shares, and the participants bear the burden of losses only within the limits of their value, the legislator calls joint stock... But these are not the only features of this organizational and legal form. So, the number of shareholders is not limited here.

JSC may be public or non-public ... V first case the placement of shares is carried out using an open subscription or the name indicates publicity, and in second- closed (offered to a closed circle of people).

There are distinctive characteristics in the organization of social management. In addition to the main governing body - general meeting shareholders, as well as the sole executive body, here, in mandatory a collegial body is also created - the board of directors (may have a different name), consisting of at least 5 members. In an LLC, the formation of such a structure is voluntary, and the number of requirements for the number of members is not established.

About what is Joint-stock company, see the following video:

Business partnerships

Business partnerships it is allowed to create in the following forms:

• full partnership;
• limited partnership (in other words - limited partnership).

Common This kind of organizations is that they are based on the constituent agreement concluded by their participants (members). In addition, to a limited partnership, if this does not contradict the norms on the latter, the norms on a full partnership are subject to application.

As a result, they are also characterized by other common features:

• obligations for general partners to personally participate in the activities of the organization;
• formation of the contributed capital through the contributions of fellow participants;
• the opportunity provided to each participant to act on behalf of the partnership;
• full comrades in the obligations of the organization.

Nevertheless, limited partnership has its own characteristics. So, for example, in it, along with ordinary (full) comrades, there are fellow contributors who have a special status: they do not participate in the activities of the organization, their responsibility is limited to contributions. Besides, individuals can only be contributors to such a legal entity.

Production cooperatives

Production cooperatives are not widely used.

Their distinctive characteristics are:

• membership on a voluntary basis subject to equality of rights;
• subsidiary liability of the members of the cooperative (this means that in a situation where the property of the organization is not enough to pay off the debt on its obligations, they are liable for its debts additionally with personal property within the limits established by the charter);
• the existence of the obligation of its members to personally participate in the activities of the enterprise, and in some cases there can be no employees at all;
• the establishment of a legal limit on the number of members of the cooperative, there must be at least 5 of them.

Farms

A form of existence peasant (farm) economy(KFH) is a legal entity. The new norm of Art. 86.1 Civil Code defines it main features:

• only citizens (members of peasant farms) have the opportunity to be a participant, while it is allowed to be created by one person, but there is a ban on participation in several such organizations;
• the requirement for mandatory personal participation of members in the economic activities of peasant farms;
• formation of property through contributions by participants (members);
• the specificity of the activity of this organization is agriculture;
• additional (subsidiary) liability for the obligations of peasant farms.

Unitary enterprises

One more organizational form commercial organization is unitary enterprise(UP). This is a special legal entity different from others by the fact that:

• not endowed with the ownership right to the property transferred to it by the owner, which cannot be divided, including into shares or units. It belongs to the enterprise on the right economic management or the right of operational management, which significantly limits the rights to dispose of such property;
• UP has a special legal capacity;
• used by the state or municipalities to create organizations involved in civil circulation.

Civil law distinguishes two types of such enterprises: municipal and state... In addition, the possibility of creating state enterprise, which can be of both the first and the second type. It should also be noted about the features of the management system, which is based on one-man management, since there are no any collegial bodies... One person manages the organization - the head (director, general director).

Big manifold organizational and legal forms of legal entities allows persons expressing a desire to conduct entrepreneurial activity through the organization, choose the most suitable for them, based on the goals and wishes.

The main distinguishing features of commercial and non-profit organizations can be learned from the following video tutorial: