The concept and features of the legal status of a state corporation. Sergey Kuznetsov. Legal status of state corporations. On the public status of state corporations

State corporations are special public non-profit organizations with significant property rights. The public status of state corporations is due to their special relations with executive authorities and other public bodies.

The most important legal prerequisite for the creation of a state corporation is the implementation by it of socially significant activities in the areas of social policy, the provision of public services (for example, medical, educational services), financial and banking activities that meet the needs of the state. The content of the priority national activity, for the purpose of which a state corporation is created, is determined by federal law.

The special status of a corporation is predetermined by its legal status; of all forms of non-profit organizations, only state corporations and autonomous institutions are established by the state - the Russian Federation. Consider the most important components of the public status of corporations. As already mentioned, in the field of legal regulation, the status of corporations is established by federal laws, however, it is necessary to take into account the following features of the status of such federal laws: statutory federal laws determine the competence and organizational and legal forms of corporations. With regard to each of them, a statutory federal law is adopted, establishing its functions and powers, types of legal relations with executive authorities, and the property status of the corporation. Federal statutory law always dominates the system of federal laws governing the activities of corporations: in the event of a conflict of its prescriptions with the prescriptions of other federal laws, the statutory federal law is applied, which establishes when and in what cases other federal laws may be applied. In the cases established by statutory federal law, the organizational forms of activity of a state corporation may be determined by a special federal law, acting along with the statutory federal law. Special federal laws may establish, for example, the procedure for using the property of a state corporation during its reorganization or liquidation, the timing of these organizational measures.

Ordinary federal laws define the foundations of the public status of the state corporation as a whole as a form of non-profit organization. At the same time, certain elements of their status are not regulated, for example, the name of the governing bodies of a corporation and their competence can be established only by a statutory federal law.

The scope of application of ordinary federal laws is limited by individual regulations, for example, the foundations of the public status of state corporations are determined by Art. 7.1 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Commercial Organizations" (as amended by the Federal Law of July 8, 1999 N 140-FZ). Ordinary federal laws are applied in the areas established by statutory federal laws, for example, clause 3 of Art. 17 of the Federal Law of May 12, 2007 N 82-FZ "On the Development Bank" it is provided that the state registration of the Development Bank as a special type of state corporation is regulated by the Federal Law of August 8, 2001 N 129-FZ "On state registration of legal entities and individual entrepreneurs ". Thus, in relation to the specified state corporation, the possibility of using the prescriptions of an ordinary federal law is provided.

By-laws governing the activities of state corporations mainly include decrees of the Government of the Russian Federation. Normative legal acts of federal executive bodies are applied only in cases specifically provided for by the federal laws under consideration, decrees of the President of the Russian Federation or decrees of the Government of the Russian Federation.

For state corporations, a special procedure has been established for relations with executive authorities and other public bodies. Let us consider in more detail the forms of interaction between corporations and public authorities in the administrative, organizational and property spheres.

The interaction of corporations and public authorities in the administrative sphere arises at the time of the completion of organizational activities related to the establishment of corporations. Such measures include the payment by a public authority of a property contribution in the form of real estate, public funds, technical support. The public property contribution forms the basis of the authorized capital of the corporation. At subsequent stages of activity, i.e. after the completion of all measures stipulated by the establishment of the corporation, the basis of its property status is the income received from the implementation of its statutory activities in the management of public finances, the implementation of investment projects and other socially significant functions. As a general rule, the completion of the above organizational measures is determined by the termination of public procedures, which include the state registration of a corporation as a legal entity and the subsequent formation of its governing bodies. Statutory federal law may establish other public procedures, in the implementation of which the corporation is fully vested with the powers of a state non-profit organization. Registration procedures associated with the creation of corporations as a public legal entity precede other organizational measures (for example, the formation of its sole and collegial management bodies); registration procedures are carried out by the Federal Registration Service and are completed at the time the certificate of state registration is issued.

Thus, the state corporation exercises its powers of the subject of public relations at the moment of initiation of registration relations, however, the corporation is vested with property and other powers in full after the completion of all public procedures determined by the statutory federal law.

Organizational procedures take place at the stage of forming the governing bodies of a state corporation, their competence is determined by statutory federal law. The types of governing bodies of a corporation are determined by its purpose, however, some unified features can be noted for all state corporations. Executive authorities or other public bodies establish the forms of their representation in the collegial management bodies of the corporation - in the supervisory board, board or other bodies determined by federal law. The status of a corporation, unlike other types of non-profit organizations, is established by federal law, acts of executive authorities and other public bodies. Requirements of Art. 52 of the Civil Code of the Russian Federation on the adoption of the charter as a special constituent document in this case are not applied.

The tasks, functions and powers of collegial bodies are established by regulations and other internal regulations approved by such bodies. The procedure for convening and holding meetings of collegial bodies, as well as the procedure for making decisions by them, are determined by the regulations; these normative legal acts are applied in order to streamline the internal organizational activities of the corporation and do not relate to constituent documents. The public interests of the state always dominate the decisions taken by the collegial governing body of the corporation.

The state, represented by its representatives in collegial bodies, controls the activities of the chairman or other senior official of the corporation. The procedure for the appointment of the chairman of the corporation and his dismissal from office is determined by federal law. With regard to the Development Bank, the relevant powers are assigned to the jurisdiction of the head of state. The chairman of the corporation is its sole executive body, in his activities he is guided by the decisions of collegial bodies. The order of relations between the chairman of the corporation and the corresponding collegial body is determined by the regulation on the supervisory board or other internal acts of the corporation, which establish the responsibility of the chairman of the corporation.

Thus, the chairman of the corporation is under the control and accountability of the collegial body and is obliged to implement the decisions made by him. Thus, the public interests of the state, represented in the corporation by officials of the executive authorities who are members of the supervisory board (board of directors) and the board of the state corporation, are also realized. National interests always dominate corporate interests, this is confirmed by the dominant role of the supervisory board (board of directors) of a state corporation in the system of its governing bodies: it is the councils as special collegial bodies, which include representatives of public authorities, who always constitute the majority of the council members, determine the daily policy activities of the board.

National interests determine the property status of the corporation. All state corporations, in accordance with the status of a non-profit organization, carry out activities for its intended purpose - in the forms established by the federal law on the creation of a state corporation. The state endows corporations with special property rights and obligations, such relations are conditioned by the policy of state protectionism. Public patronage of the activities of corporations provides for the transfer of certain state and power powers to them, as well as the provision of special benefits and advantages to them that are absent from other participants in commercial activities. The interests of the Russian Federation in relations with state corporations are represented by the Government of the Russian Federation, federal executive bodies, the Bank of Russia, other public bodies and their officials.

Corporations are delegated certain public powers in the forms and scope that are established by statutory federal law. For example, the Development Bank has the right to provide government guarantees to Russian and foreign commercial organizations (including banks), along with them, the Development Bank issues its own bank guarantees to participants in foreign trade activities. The Development Bank acts on behalf of the Russian Federation in interstate financial relations, in particular in relations arising from the provision of loans and borrowings by a foreign state to the Russian Federation, and makes settlements on behalf of the Russian Federation for such loans and borrowings.

Public authorities' relations with corporations are based on the principle of public-private partnership, in accordance with which a corporation recognizes the dominant role of national interests in relations with a public authority. The Corporation participates in the implementation of federal target programs and state investment programs (including foreign economic ones), guided primarily by the public interests of the state along with corporate interests. Regulatory legal acts of the Government of the Russian Federation are of particular importance in regulating the property rights of a corporation. For example, in relation to one of the largest state corporations - the Development Bank, the Government of the Russian Federation approves the main directions and indicators of investment and financial activity.

Thus, state corporations exercise their powers by agreement or with the direct participation of executive authorities. The following main areas of relations between corporations and public authorities can be distinguished:

When implementing the licensing and permissive rules, licensees corporations are obliged to comply with the requirements established by the licensing body, in particular when such body carries out licensing control measures. In accordance with the status of a corporation established by federal law, it is subject to general requirements determined by federal licensing laws, or special requirements established by federal law apply to a corporation. For example, the Development Bank carries out banking operations in accordance with the Federal Law "On the Development Bank", the general licensing requirements established by Art. 13 of the Federal Law "On Banks and Banking Activities" are not applied in this case;

In the sphere of commercial activities, the powers of a state corporation are limited in the interests of meeting national needs. The profits of a state corporation can be used in agreement with a public authority established by federal law. As a rule, such profits can be used with the consent of the supervisory board or other collegial body representing the interests of the state.

Legal acts represent one of the main forms of external management of a corporation. Such acts are the most important method of regulating the corporation's relationship with general and special control bodies, executive authorities, other public bodies, as well as with an independent audit organization.

The status of a corporation excludes interference by state authorities in its economic activities, except for cases directly specified in the federal law on the creation of a corporation. The legislation regulates the following cases of direct public interference in the activities of state corporations.

The most significant is public intervention in the sphere of property relations. When carrying out commercial activities, state corporations have the right to spend profits for their intended purpose - in accordance with social priority areas established by the federal law on the creation of a corporation.

Public control over the activities of state corporations provides for the implementation of internal control measures initiated by a corporate body and external control measures attributed to the jurisdiction of the executive authority or other public body. Measures due to the conduct of internal financial control include the provision of internal audit, i.e. verification of compliance with the rules of accounting and financial (accounting) reporting by the structural divisions of the state corporation. Internal financial control is not limited to audit, its subject is to check the financial and economic activities of the corporation as a whole. Unlike an audit, an audit also affects legal obligations and provides for control over the conclusion of transactions, the implementation of investment and other types of property activities that involve the use of funds or the disposal of real estate objects.

State corporations belong to special public non-profit organizations, unlike other legal entities, a civil sanction in the form of liquidation of an organization by a court decision cannot be applied to them in accordance with the rules established by para. 2 p. 2 art. 61 of the Civil Code of the Russian Federation. The rules established by Art. 65 of the Civil Code of the Russian Federation and other federal legislation on insolvency (bankruptcy).

The liquidation of a corporation and its procedure are not conditioned by civil law, but exclusively by public preconditions established by federal law. Thus, the liquidation procedure is determined by a special federal law, acting along with the statutory law on the establishment of a corporation. The legal prerequisites for the liquidation of a corporation are determined in statutory federal law in cases where corporations are created to carry out socially-priority activities limited by the period established by such law, after which the powers of the corporation are terminated and the procedure for its liquidation comes into force. With regard to state corporations operating on a permanent basis, the liquidation procedure is determined by a special federal law.

State corporations belong to special subjects of administrative activity, their commercial powers are limited to meeting the public needs of the state. The following elements of the public status of state corporations can be distinguished:

a) in the organizational and legal form of a state corporation, only large economic entities with a significant amount of capitalization are created. For example, the authorized capital of the Development Bank exceeds 70 billion rubles, the amount of the public property contribution provided to the Fund for Assistance to Housing and Utilities Reform is 240 billion rubles, the amount of public finance provided to the Agency for Restructuring Credit Institutions amounted to 3 billion rubles. (in prices for December 2003);

b) executive authorities and other bodies ensure the property autarky of state corporations by transferring to them budget funds, public real estate objects, material and technical support and other public property as a property contribution;

c) public authorities ensure the most favored nation treatment for the activities of state corporations. They are not subject to property encumbrances established for other business entities, in particular, they are not subject to financial insolvency (bankruptcy) procedures;

d) the interests of public authorities are represented in all governing bodies of a state corporation that authorize commercial activities. The corporation's funds are invested in order to meet socially-priority needs;

e) executive authorities and other state bodies delegate to corporations public powers in the implementation of federal target programs and state investment programs. Corporations provide government guarantees to commercial organizations, provide and repay government loans and borrowings, and exercise other public powers established by federal laws. The commercial potential of a state corporation is secured by property and legal support from public authorities. Thus, the financing of social priority programs by a corporation is an indirect form of distribution of public finances for national purposes.

State corporations, along with government bodies, participate in the implementation of the state's socio-economic policy.

1. Dobrovolsky, V.I. Corporate law for practicing lawyers / V.I. Dobrovolsky. - M .: Walters Kluver, 2009 .-- 656 p.

2. Kashanina, T.V. Corporate law. Law of economic partnerships and societies: textbook for universities / T.V. Kashanin. - M .: NORMA, 2009 .-- 815 p.

3. Corporate law. Actual problems of theory and practice / under total. ed. V.A. Belova. - M .: Yurayt, 2009 .-- 678 p.

4. Corporate law: textbook. manual for universities / ed. I.A. Eremichev. - M .: Law and Law, UNITY-DANA, 2005. - 255 p.

5. Malakhova, M.N. Corporate law: lecture notes / M.N. Malakhova, A. Yu. Salomatin. - Penza: Publishing house of Penz. University, 2003 .-- 108 p.

6. Mogilevsky, S.D. Corporations in Russia: Legal status and fundamentals of activity: textbook. manual / S.D. Mogilevsky, I.A. Samoilov. - M .: Delo, 2006 .-- 480 p.

Sergey Kuznetsov. Legal status of state corporations // STATE SERVICE,

2015, №1 (93)

Sergey Kuznetsov, Associate Professor of the Faculty of Finance and Banking of the Russian Academy of National Economy and Public Administration (119571, Moscow, Vernadsky prospect, 82). Email: [email protected]~ Kuznetsov
Annotation. The article examines the directions of criticism of state corporations, which served as the basis for the inclusion of the corresponding block of questions in the documents on reforming civil legislation and taking measures to reduce the number of state corporations. The main areas of criticism were issues related to the legal nature of state corporations, individual regulation through laws, the absence of constituent documents, the lack of general regulation of state corporations; high risk of corruption, reduced economic efficiency of their activities.
Keywords: state corporations, civil law, legal entity of public law, public company.

State corporations are actively criticized, although many opponents of this phenomenon do not fully understand the legal nature and history of its appearance in legislation. The proposed study summarizes exclusively legal aspects of criticism of state corporations in order to build on this basis a "legal map of identified problems" for the further development of the theory of legal entities of public law. The review is structured as a reflection of the stated criticism on any issue and a commentary on it.

1. State corporations are neither corporations (have no membership), nor state organizations (being private owners of their property), nor non-profit organizations, because in some cases they are created to carry out entrepreneurial activities.

Critics state that when state corporations are created, their real legal nature does not correspond to the legal form assigned to them in legislation. At the same time, the organizational and legal forms proposed by the Civil Code of the Russian Federation are considered as a dogma. In this case, there is a clear misunderstanding of the legal nature of state corporations, which lies precisely in public-private origin (public ends by private methods), since entrepreneurial activity in this case is not an end, but a means.

1. Each state corporation is created on the basis of a special federal law, and therefore, unlike all other legal entities, it does not have constituent documents. This is the main feature of their status.

From the point of view of the doctrine of law and foreign experience, this feature is really distinctive for legal entities of public law. It makes a state corporation in this respect similar to government bodies, which, being legal entities, also do not have constituent documents, but act on the basis of public acts of legislation. In this case, the fact of legalization of state corporations at the level of law does not in the least diminish their status as a legal entity, but, on the contrary, gives them additional legal authority.

Criticism of such an organizational form, perhaps, can only be explained by a kind of civil law bias in the assessment of legal entities, the primacy of the concept, according to which the activities of legal entities are determined exclusively by the Civil Code. However, this does not correspond to reality, since in the Russian Federation there has long been a legal situation in which the activities of public authorities as legal entities are determined by other acts that have a public legal content. In line with this criticism lies the thought of V.A. Vaypan about the need to “implement at the legislative level general principles in relation to legal entities of the same type. A certain legal matrix should be developed, into which all the subjects of law known to us should be entered. And this matrix should be at the level of federal law ... Violation of this logic of lawmaking leads to the destruction of the principles of law, distortion of the equality of legal opportunities ”[Vaipan V.A. On the issue of legal entities of public law. Law and Economics. 2011. No. 3].

1. There is no general law on state corporations, and the Federal Law “On Non-Profit Organizations” is not enough for uniform regulation. In this regard, unified requirements have not been developed, and each new law on a state corporation repeats many norms of existing laws.

This point should be recognized as quite natural. The general law on public persons will allow to regulate a number of legal institutions, about which, in the main, disputes between specialists and politicians arise. Other specialists share this point of view. For example, V.I. Lafitsky believes that "it is necessary ... to issue a special general law on legal entities of public law, which would establish norms on their special legal capacity ... Such a general regulatory legal framework will serve as the basis for the development of special laws on certain types or unique legal entities of public law" [ V.I. Lafitsky On the issue of legal entities of public law. Journal of Russian Law. 2011. No. 3]. V.V. also writes about the need for a general law. Bondarenko: “The first step could be the legislative consolidation of the concept of dividing economic entities into legal entities of private and legal entities of public law, primarily at the level of codified sources. The next step could be the development and adoption of a special normative legal act defining the legal status of legal entities of public law, fixing the signs on the basis of which it would be possible to classify a legal entity as a legal entity of public law, etc. " [Bondarenko V.V. The public-legal status of state corporations. The legal field of the modern economy. 2012. No. 2. P. 115]

1. The assets transferred by the state to the state corporation cease to be the object of state property. The state has neither a property right to this property (unlike FSUE and State Institutions), nor obligations of obligations in relation to the state corporation itself (unlike a joint-stock company with a state-owned stake or a non-profit partnership), therefore, such an operation by its legal nature is a gratuitous privatization.

In this case, several circumstances must be highlighted at once. Indeed, from the point of view of privatization legislation, the establishment of state corporations is privatization, but only at first glance. The property is indeed withdrawn from the possession of the Russian Federation, but this act is not final, since the state corporation itself does not have the right to alienate the federation's property, at least legally, and its legal fate is tied to the fate of the state corporation itself as a legal entity. In turn, the final fate of a state corporation is determined by federal law, that is, by an act of the state. Thus, the property transferred to state corporations is not completely out of state ownership, since the state always has the right to further dispose of this property. For example, the Russian Corporation of Nanotechnologies was transformed into a state joint stock company. That is, comparing the act of granting property to state corporations with illegal (free) privatization is legally not entirely correct.

This approach is associated with the doctrinal provision that the Government of the Russian Federation is the only subject of the federal property management. In fact, a situation of multi-subject disposition of federal property has long been established. The right of the Federal Assembly to dispose of state property through a legislative procedure is not contested either.

Consequently, on the legal plane, it would be more correct to raise the question not of the illegality of privatization through the transfer of property to state corporations (legal entities of public law) on the basis of federal law, but of the legislative consolidation of the improvement of the forms and methods of federal property management. Within the framework of such a paradigm, on the one hand, the state has an additional level of mobility in its economic activities, and on the other hand, property objects will not be removed from the jurisdiction of the state.

1. The transfer of ownership of state property increases the risk of corruption.

In itself, such an accusation against the organizational and legal form is rather contradictory, since corruption is promoted not by the very fact of transfer of property, but by the legal procedures of this act and the regime of subsequent use of property. As far as state corporations are concerned, the problem boils down to the lack of control over their use of state property. It is precisely the lack of proper control that jurists refer to when criticizing state corporations: "... compared to state unitary enterprises, the property of state corporations has practically been removed from direct state control" [Dubovtsev D. Does Russian state corporations have a future? Federalism. 2012. No. 2 (66). P. 168]. The analysis revealed a number of areas that make it possible to withdraw the assets of the state corporation from its ownership. T.V. Bondar notes as the main feature of "state corporate property the lack of natural motivation for its subjects to effective activity" [Bondar T.V. State corporation as an organizational method for the implementation of state property. Bulletin of the Irkutsk State Economic Academy. (Baikal State University of Economics and Law), (electronic journal). 2012. No. 2. S. 30], which significantly reduces the effectiveness of this form of ownership. Many researchers point to the need to introduce "performance indicators that allow an objective assessment of the work of the management of enterprises, as well as mechanisms that establish the responsibility of management for the results of the organization's work" [A. Bagaryakov. State corporations: experience and prospects. Risk: resources, information, supply, competition. 2011. No. 3. S. 229]. In order for the heads of state corporations, who are, in fact, officials, to ensure the socially useful result of the activities of these organizations, “it is necessary to pay due attention to their organizational and legal status ... It seems possible to create an institution of legal entities of public law, which will include state corporations. These legal entities must be regulated by administrative law ”[Adarchenko E.O. State corporations as a type of legal entities of public law. Administrative and municipal law. 2012. No. 7. P. 15].

Let's consider specific examples of possible corruption risks.

Gratuitous financing. Some corporations (Rosnanotech, Rostekhnologii, FSR Housing and Utilities) have (had) the right to allocate funds to various recipients on the basis of gratuitous financing, which makes so-called kickbacks possible.

Issuance of soft loans. The non-commercial status of state corporations allows them to issue preferential loans for targeted activities at a rate significantly lower than the market rate, which can be profitable even from assets with an average yield. Part of this profit goes to the managers of state corporations who made the decision to issue a loan. The risks associated with the issuance of concessional loans and gratuitous financing are aggravated by the fact that potential recipients of these funds actually do not have the opportunity to rationally use a lot of money in a short time.

Contribution of funds to the authorized capital of subsidiaries and dependent companies. Such subsidiaries can be co-founded by private enterprises, including those registered abroad, in offshore zones and ultimately owned by the corporation's managers. Thus, budget money becomes the property of private companies not controlled by the state.

Leasing of assets on favorable terms. The tenants are usually enterprises that formally belong to those spheres of activity for the support of which this state corporation was created. In reality, nothing will prevent them from subleasing assets at real market rates, dividing the resulting profits with the managers of the state corporation.

Overpriced purchases. Control over procurement by state corporations is much weaker than control over procurement by state institutions and commercial organizations with state participation. This allows managers to buy goods at inflated prices, receiving kickbacks from suppliers. Such schemes are possible not only when purchasing material assets, but also when hiring personnel, concluding insurance deals, etc.

Excessive spending on construction and repairs. Construction and renovation costs are an area of ​​increased risk of abuse, even when the institutional structure of the organization is optimal. Each construction and renovation project is unique to a certain extent, and therefore, only the manager directly managing the project can accurately assess the feasibility of the costs associated with it. In these circumstances, there is an incentive for managers to squander the deliberately excessive amounts by using pocket contractors or by collusion with them.

Issue of debt securities with increased yield. Some state corporations have been given the right to issue debt securities - bonds and bills. At the same time, managers have every opportunity to make the cost of these securities very low (profitability, respectively, high), and the procedure for their placement - extremely closed and focused on a narrow circle of close persons. Thus, the state corporation can systematically pay the holders of these securities significant amounts.

Stock market manipulation. A “timely” leak of information about which securities the corporation will invest its temporarily surplus funds in will make it possible for both the stock speculator to receive this information and the organizer of the leak to receive large profits. The state corporation itself, having made such a leak, will be forced to buy securities at higher prices or sell at reduced prices, since the dissemination of information in the market will change prices before the corporation begins to carry out planned operations.

It should be noted that in many respects this thesis is hypothetical: with the adoption in 2010 of amendments to the Federal Law "On the Accounts Chamber of the Russian Federation" state corporations were introduced into the sphere of supervisory powers of the Accounts Chamber.

1. For state corporations, the law establishes a rule on the targeted nature of the use of their property, which is inherent in institutions.

This provision does not take into account the quite clear norm of paragraph 3 of Art. 12 of the Civil Code of the Russian Federation, which precisely determines that the law can establish the specifics of exercising the right to use, possess and dispose of property owned, including by the federation. The indication of the targeted nature of the use of the property of state corporations refers precisely to the peculiarities of its use.

1. The issue of using the property of state corporations to support their activities (salaries to employees, hospitality expenses, acquisition of property, etc.) has not been settled.

The lack of a clear legislative solution to this issue largely gives rise to accusations of the special corruption capacity of this organizational form. However, the non-distribution of profits among the participants - a fundamental feature that makes this organizational and legal form related to non-profit organizations - is not equivalent to the concept of “disorderly use of profit”. It is obvious that the property of state corporations received from the Russian Federation cannot but be used for the purpose of ensuring their own activities.

At the same time, the legislation on state corporations indicated different approaches to this issue. So, for example, for the Deposit Insurance Agency, financing of expenses is provided strictly according to the estimate, and the deposit insurance fund, where the income is directed, is segregated from its other property. For the Fund for Assistance to the Reform of Housing and Utilities, the approval of the estimate is also envisaged. Other state corporations, by decision of the supreme governing bodies, have the right to form target reserves (funds) as part of their property.

1. General norms on the status of state corporations contain various and numerous exceptions to the general status of legal entities: in particular, they are not subject to the general obligation of non-profit organizations to periodically submit to the authorized body a report on their activities and on the use of their property.

This withdrawal from the legal status of non-profit organizations in practice turned into a whole series of serious claims about the lack of control over the activities of state corporations in general. So, V.A. Vaipan emphasizes that special regulation should take place only on the basis of the existing general regulation [Vaipan V.A. On the issue of legal entities of public law. Law and Economics. 2011. No. 3. In this sense, general rules on the reporting of state corporations can be provided for in the general law on the activities of legal entities of public law, which can be specified in special laws.

Until 2010, the legal situation was described as follows: property is transferred by the state into the ownership of a state corporation, therefore, the control powers of the Accounts Chamber of the Russian Federation do not extend to its activities. Other control mechanisms also turned out to be ineffective: there is no separate government department to which state corporations are subordinate, and there is also no department for the control of state corporations. The amendments adopted in 2010 into the Federal Law "On the Accounts Chamber" made it possible to make the activities of state corporations completely transparent for the state.

1. In fact, a state corporation is not an organizational and legal form of a legal entity from the standpoint of the Civil Code and civil law in general, but a special way of creating legal entities that are unique in their legal status.

This provision indicates that the nature of public legal entities is no longer an absolute novelty for the scientific community of Russia. At the same time, the creation of subjects of law, which by their legal nature are public-private, continues to be regarded as a negative fact, although the introduction of a new category of legal entities into the legal system of Russia should be assessed, on the contrary, exclusively from the positive side.

1. The very economic feasibility of this organizational and legal form is being questioned.

The main thesis of this point of criticism is based on the contradictions in the activities of state corporations. Some researchers, for example, K.S. Stepanov, note that in state corporations, contradictions persist between the commercial nature of the companies forming the corporation and the requirement of the law on their non-commercial nature. “In the process of creating the corporations in question, their goals (development of high-tech products) were replaced by the desire to take a monopoly position in the market when forming a state order and establish a price monopoly” [Stepanov K.S. State corporations: externalities and development contradictions. VSU Bulletin. Series: Economics and Management. 2011. No. 2. S. 42–43.], Which aggravates an already serious problem for our country - the problem of competition.

However, it should be emphasized that such a logic is based on the commercial essence of a state corporation, meanwhile it combines the features of an administrative body with the activities of an economic entity, which is its “generic” feature. Hence all the misunderstandings in determining the effectiveness of its activities as an exclusively economic entity.

Literature

Adarchenko E.O. State corporations as a type of legal entities of public law. Administrative and municipal law. 2012. No. 7.

Bagaryakov A. State corporations: experience and prospects. Risk: resources, information, supply, competition. 2011. No. 3.

Bondarenko V.V. The public-legal status of state corporations. The legal field of the modern economy. 2012. No. 2.

T.V. Bondar State corporation as an organizational method for the implementation of state property. Bulletin of the Irkutsk State Economic Academy (Baikal State University of Economics and Law), (electronic journal). 2012. No. 2.

Vaypan V.A. On the issue of legal entities of public law. Law and Economics, 2011. No. 3.

Vinnitskiy A.V. On the need for legislative consolidation of the institution of legal entities of public law. Journal of Russian Law. No. 5, 2011.

Dubovtsev D. Do Russian state corporations have a future? Federalism, 2012. No. 2 (66).

V.I. Lafitsky On the issue of legal entities of public law. Journal of Russian Law. No. 3. 2011.

Stepanov K.S. State corporations: externalities and development contradictions. VSU Bulletin. Series: Economics and Management. 2011. No. 2.

This criticism was expressed before the start of the reform of state corporations.

Scientific adviser: Ryabova E.V., Candidate of Legal Sciences, Associate Professor

Lomonosov Moscow State University

One of the trends in the modern development of the world economy is manifested in the fact that, despite the type of economy, in many states an important place in the system of providing vital services is occupied by enterprises and organizations that are wholly or partially owned by the state. At the same time, each of the states uses its own approach to the definition of the term "state corporation" ("state company") and the formation of criteria for classifying this or that legal entity into the category of "state".

In the Russian Federation, state corporations received their legal confirmation as full subjects of civil turnover in 1999 by adopting amendments to the text of Federal Law No. 7-FZ of January 12, 1996 "On Non-Profit Organizations" (hereinafter - Federal Law No. 7-FZ ). A special article was introduced into the Law. 7.1, from which it follows that: “a state corporation is a non-profit organization that has no membership, which was established by the Russian Federation on the basis of a property contribution and was created to carry out social, managerial or other socially useful functions. The state corporation is created in accordance with federal law. "

However, from the moment of the appearance in Russian legislation of the norm providing for the possibility of creating a legal entity in the organizational and legal form of a state corporation, until 2007, the legislator applied it only twice - when the Agency for Restructuring Credit Institutions and the Agency for Deposit Insurance were established. The peak of the mass creation of state corporations was in 2007. The state established six such structures - the Fund for Assistance to Reforming the Housing and Utilities Sector, Vnesheconombank, Rosnanotech (Rusnano), Olympstroy, Rostekhnologii, and Rosatom. Subsequently, a number of them were abolished or reorganized, as a result of which, at the end of 2017, six state corporations function in the domestic economy (the Deposit Insurance Agency, the Fund for Assistance to the Reform of Housing and Communal Services, Vnesheconombank, Rostec, Rosatom, Roskosmos ") And one state-owned company, Avtodor, which is practically identical in status to the state corporation.

If we analyze all the opinions voiced in the legal literature, then we can highlight the following specific features inherent in the legal status of a state corporation, which distinguish it from a corporation, in its usual civil law sense:

State corporations are endowed with a whole range of powers, in particular, the right of normative legal regulation, which, as follows from the general theory of law, is the exclusive prerogative of state authorities;

State corporations do not have constituent documents (charters), their functions are performed by federal law. As a result, the emergence of a paradoxical situation from a legal point of view: legal entities, having one organizational and legal form, carry out their activities not on the basis of the Civil Code of the Russian Federation (hereinafter - the Civil Code of the Russian Federation), as ordinary legal entities, but in accordance with the provisions of various laws. , therefore, not always according to the same rules;

Reorganization or liquidation of a state corporation is possible only on the basis of a special federal law. The rules regulated in the legislation on insolvency (bankruptcy) do not apply to state corporations;

In relation to the activities of public corporations, there are a number of exceptions to the general rules that apply to all legal entities. For example, the Deposit Insurance Agency, which is recognized as an insurer in the compulsory deposit insurance system, is not subject to the general requirements for licensing insurance activities.

If we pay attention to the presented (far from complete) list of the special legal status of state, then the most important element should be recognized as the empowerment of certain powers, which in no way corresponds to the legal status of all other legal entities. The author supports the point of view of D.V. Novak that "state corporations should be considered as a group of legal entities, the purpose of which is to" solve common affairs. " To achieve this goal, the state can endow them with separate powers ”.

The importance of state corporations in the system of the domestic economy is assessed by experts ambiguously. Some criticize them, suggesting "to abolish, transform this organizational and legal form into other forms of legal entities without endowing them with special status and privileges." Others, on the contrary, voiced an opinion about the effectiveness of the activities of such organizations. At the same time, almost all of them agree on the inadequacy of legal regulation of the status of state corporations.

We believe that the growing need to improve the entire legislative array regulating the legal status of state corporations has given impetus to the development of the idea of ​​creating public companies and the adoption of a special law generalizing their regulation.

The new organizational and legal form of a legal entity - "public company" - was officially introduced into legal circulation in 2014 by the adoption of amendments to Art. 50 of the Civil Code of the Russian Federation, and the Federal Law of July 3, 2016 No. 236-FZ "On Public Companies in the Russian Federation" (hereinafter - Federal Law No. 236-FZ) has already determined the legal status of these organizations, the procedure for their creation, activities , reorganization and liquidation. On July 29, 2017, a federal law was adopted, providing for the creation of the first public law company, the purpose of which is to protect the rights of participants in shared construction.

As enshrined in paragraph 1 of Art. 2 of Federal Law No. 236-FZ, a public company is a unitary non-profit organization that is created in the Russian Federation and operates in the interests of the state and society. For these purposes, the organization is endowed with functions and powers of a public law nature, i.e. power functions and powers, which are usually inherent in government bodies (see, for example, part 5 of article 66, article 125 of the Civil Code of the Russian Federation). A public company is created either by a decree of the President of the Russian Federation or on the basis of a federal law. In addition, it can be created by reorganizing: a joint-stock company with 100% participation of the Russian Federation; state company; some public corporations.

According to the correct statement of O.V. Romanovskaya, the analysis of Federal Law No. 236-FZ leads to the conclusion that the state is actively seeking forms of its own participation in entrepreneurial activities aimed at the implementation of public functions (when state resources are invested in the development of a particular sector of the economy, due to which some profit, but which, in turn, is not an end in itself). Public functions change over time, which predetermines the change in the forms of participation in their implementation.

At the same time, we can assume that the main goal pursued by the legislator in the development of Federal Law No. 236-FZ was to unify the legislative regulation of the activities of state corporations, as well as state companies, scattered according to special laws narrowly aimed at regulating the activities of each state corporation in separately. In view of the similarity of the structures, the opinion was expressed in the scientific community that a public company is nothing more than a new name for a state corporation.

Based on the content of the Explanatory Note to the draft law, it follows that public companies should become the denominator to which state corporations and state-owned companies should be brought. Among other things, the developers of the bill specifically indicate that according to the Schedule approved by the Chairman of the Government of the Russian Federation No. 6793p-13 dated December 29, 2010, the currently existing state corporations and the state company Avtodor must either be transformed, or reorganized, or eliminated. At the same time, according to the Schedule, only state corporations "Vnesheconombank" and the Deposit Insurance Agency are supposed to be transformed into the form of a public company. But the list of state corporations is not limited to these organizations.

In the Federal Law No. 236-FZ itself, there are no clarifications regarding the status of state corporations. In the Civil Code of the Russian Federation, despite the introduction of amendments related to the introduction of a new organizational and legal form of a legal entity - a public company - into legislation, the provisions relating to state corporations have not been changed. This means that the legal status of state corporations is still determined by: Article 7.1 of Federal Law No. 7-FZ and federal laws on the creation of specific state corporations.

Taking into account the existing legislative array, a completely natural question arises about the ratio of state corporations and public companies.

The first thing to pay attention to is the purpose of creating these legal entities. In accordance with Part 1 of Art. 7.1 of Federal Law No. 7-FZ the purpose of creating a state corporation is to carry out managerial, social and other socially useful functions. This provision, according to Yu.A. Tarasova and G.S. Ignatenko, the scope of their application as an instrument of state economic policy is significantly limited. From part 5 of Art. 2 of Federal Law No. 236-FZ, it follows that a public law company can be created if it is necessary to “conduct state policy, provide public services, manage state property, ensure the modernization and innovative development of the economy, carry out control, management and other socially useful functions and powers in specific spheres and sectors of the economy, for the implementation of especially important projects and state programs, including the socio-economic development of regions, as well as for the purpose of performing other functions and powers of a public law nature. " Consequently, public companies are aimed at solving a much wider range of problems than public corporations.

To achieve the set goals, a wide range of powers is vested in public companies. In particular, they are endowed with the rights to create branches and representative offices, acquire assets, create commercial and non-commercial organizations, the right to participate in Russian and foreign organizations and the right to membership in associations and unions (part 4 of article 5 of Federal Law No. 236-FZ ). State corporations (as well as state-owned companies) do not have such powers.

Recognizes the differences between public corporations and public companies and the legislator. This is evidenced by the lack of a goal to transform existing public corporations into a new form. Part 4 of Art. 2 of the Federal Law No. 236-FZ, the provision stating that already existing state corporations are not subject to reorganization into public companies is enshrined. At the same time, new state corporations are not created.

However, despite the presence of the above and other features, most lawyers agree that public law companies are essentially nothing more than a new version of such an organizational and legal form as a state corporation (with some expansion of their functions) ... This conclusion is confirmed by the fact of the development and adoption of the Federal Law of July 3, 2016 No. 236-FZ "On Public Companies in the Russian Federation", aimed directly at unifying the legislation on state corporations (state companies), increasing the efficiency and transparency of their activities by introducing a new organizational and legal form. The latter, as conceived by the developers of the law, should be transformed into public companies, but, most likely, not everything will be so simple. State corporations, having one organizational and legal form, differ significantly in the scope of rights and obligations, primarily in the sphere of exercising state and power powers. The most striking individuality in this area is the Rosatom corporation. As correctly noted by O.V. Romanovskaya, “for all the refinement of the status of Rosatom (in order to exclude it from the list of state authorities), its public-law purpose (or rather, its state status) cannot be hidden by florid phrases about the attitude of the state corporation towards non-profit organizations. Based on this, the search for an optimal combination of power and private-law forms of state participation in the economic sphere has not been exhausted. Apparently, a public company is only a certain stage in the development of the institution of state participation in the economy ”.

Summarizing the above, we can assume that the development of legislation on state corporations, as well as public-law companies, has not been completed. At the same time, the fact that there is a specificity of the legal status of such legal entities arising from the large volume of public functions they perform should be recognized as indisputable. In essence, a state corporation (like a public company) should be classified as a legal entity of public law, the problem is that from the point of view of legislation, this category does not exist. In addition, in the absence of a uniform understanding of the essence of a "legal entity of public law", it seems extremely incorrect to define the essence of the created organizational and legal form through this concept. That is, the assignment by Federal Law No. 236-FZ of a public company to legal entities of public law did not solve the problem of regulation of already actually existing persons of this category. The author is of the opinion that the functioning of legal entities in the legal system of Russia, the full-fledged legal regulation of which cannot be carried out in accordance with the norms of civil law, testifies in favor of consolidating at the legislative level the division of legal entities into persons of private law and persons of public law, with the proviso that the status and activities of public legal entities should be regulated by special legislation.

Bibliographic list

1. The Civil Code of the Russian Federation (part one) of November 30, 1994 No. 51-FZ (as amended on July 29, 2017) // SZ RF. 1994. No. 32. Art. 3301; 2017. No. 31 (part 1). Art. 4808.
2. Federal Law of July 29, 2017 No. 218-FZ "On a public company to protect the rights of citizens - participants in shared construction in the event of insolvency (bankruptcy) of developers and on amendments to certain legislative acts of the Russian Federation" // SZ RF. 2017. No. 31 (part 1). Art. 4767.
3. Federal Law of 03.07.2016 No. 236-FZ "On Public Companies in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation" (as amended on 29.07.2017) // SZ RF. 2016. No. 27 (part 1). Art. 4169; 2017. No. 31 (part 1). Art. 4816.
4. Federal Law of 05.05.2014 No. 99-FZ "On Amendments to Chapter 4 of Part One of the Civil Code of the Russian Federation and on Recognizing Certain Provisions of Legislative Acts of the Russian Federation as invalid" // SZ RF. 2014. No. 19. Art. 2304.
5. Federal Law of 08.07.1999 No. 140-FZ "On Amendments to the Federal Law" On Non-Commercial Organizations "// SZ RF. 1999. No. 28. Art. 3473.
6. Federal Law of 12.01.1996 No. 7-FZ "On Non-Profit Organizations" (as amended on 14.11.2017) // SZ RF. 1996. No. 3. Art. 145; 2017. No. 47. Art. 6846.
7. Explanatory note “To the draft Federal Law“ On Public Companies in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation ”// The document was not published. [Email resource]. SPS ConsultantPlus.
8. Abramova M.G. Government and business: is an effective partnership possible? (on the example of the deposit insurance system in the Russian Federation) // Business Security. 2014. No. 3. S. 11-14.
9. Ayusheeva I.Z. On the question of organizational and legal forms of non-profit organizations // Power of the Law. 2016.No. 4.P. 68.
10. Vinnitskiy A.V. Public property. M .: Statut, 2013.S. 563-567.
11. Kurbatov A. Civil Legislation Reform: What to Expect for Legal Entities of Public Law? // Legal insight. 2011. No. 1. [E-mail. resource]. URL: https://zakon.ru/publication/reforma
12. Novak D.V. To streamline the system of non-profit organizations // Bulletin of civil law. 2007. No. 3. [E-mail. resource]. URL: http://www.mvgp.ru/arhive/5/49/ (date of access: 28.12.2017).
13. Romanovskaya O.V. Public Law Companies: Novels in the System of Legal Entities // Electronic scientific journal “Science. Society. State". 2017. T. 5.No. 1 (17). [Email resource]. URL: http://esj.pnzgu.ru/files/esj.pnzgu.ru/romanovskaya_ov_17_1_03.pdf (date of access: 28.12.2017).
14. Semenikhin V.V. All about non-profit legal entities. M .: GrossMedia, 2014. [El. resource]. URL: http://www.twirpx.com/file/1626584/ (date accessed: 28.12.2017).
15. Serova O.A., Antroptseva I.O., Ivanov A.V. and others. Commentary to the Federal Law of July 3, 2016 No. 236-FZ "On public companies in the Russian Federation and on amendments to certain legislative acts of the Russian Federation" (itemized). [Email resource]. SPS ConsultantPlus, 2016.
16. Tarasov Yu.A., Ignatenko G.S. Public law company - a new organizational and legal form of legal entities in Russian legislation // News of the South-West State University. 2016. No. 6 (69). P. 257.

State corporation- a non-profit organization without membership, established by the Russian Federation on the basis of a property contribution and created to carry out social, managerial or other socially useful functions. The state corporation is created on the basis of federal law. The property transferred to the state corporation by the Russian Federation is the property of the state corporation. The state corporation is not liable for the obligations of the Russian Federation, and the Russian Federation is not liable for the obligations of the state corporation, unless otherwise provided by the law providing for the creation of the state corporation.

Features of the legal status

The Civil Code is created on the basis of federal law.

The property transferred to the Civil Code by the Russian Federation is the property of the Civil Code, that is, it is not state property (this is how the Civil Code differs from the Federal State Unitary Enterprise). Thus, control over the property of the Civil Code is removed from the supervision of the Accounts Chamber of the Russian Federation.

The Civil Code is not responsible for the obligations of the Russian Federation, and the Russian Federation is not responsible for the obligations of the Civil Code, unless otherwise provided by the law providing for the creation of the Civil Code.

The Civil Code differs both from OJSCs with predominant state participation and from state unitary enterprises (FSUEs): in particular, the Civil Code is not subject to the provisions on information disclosure, which are mandatory for public OJSCs, as well as the operation of the bankruptcy law; unlike FSUEs, GCs have been removed from the control of a number of state bodies.

The Civil Code is not obliged to submit to state bodies documents containing a report on its activities (the exception is a number of documents submitted to the government of the Russian Federation). In particular, state bodies without the consent of the Civil Code cannot:

to request from the governing bodies of the corporation their administrative documents;

to request and receive information on the financial and economic activities of the corporation from the state statistics bodies, the federal executive body authorized for control and supervision in the field of taxes and fees, and other state supervision and control bodies, as well as from credit and other financial organizations;

send representatives to participate in events held by the corporation;

to carry out inspections of the compliance of the corporation's activities, including the expenditure of funds and the use of other property, with the purposes stipulated by its constituent documents, in the manner determined by the federal executive body in charge of legal regulation in the field of justice;

in the event of a violation of the legislation of the Russian Federation or the commission by the corporation of actions that contradict the goals provided for by its constituent documents, issue a written warning to it indicating the violation and the timeframe for its elimination;

to establish the correspondence of the expenditure of funds and the use of other property by corporations to the purposes stipulated by their constituent documents.

State corporations are not subject to the provisions of Federal Law No. 127-FZ “On Insolvency (Bankruptcy)”. But if a state corporation uses state land, then there are formal grounds for exercising control on the part of the Accounts Chamber. For example: "control over the effectiveness and compliance with the targeted use of state property (land plots) in the use of the Civil Code ..." In addition, Article 12 of the Federal Law "On the Accounts Chamber of the Russian Federation" in the sphere of control powers includes organizations in terms of tax, customs and other benefits and advantages. The procedure for forming a state corporation, that is, the property contribution of the Russian Federation, is the advantage on the basis of which these organizations are subject to control by the Accounts Chamber of the Russian Federation. The subject of control is the effectiveness of the management of the property contribution of the Russian Federation.

State corporations are not subject to the provisions of Federal Law No. 94-FZ on public procurement, which allows state corporations to hold tenders and auctions for the purchase of goods, works and services in an arbitrary manner.

Control over the activities of the Civil Code is carried out by the Government of the Russian Federation on the basis of the annual submission by the corporation of an annual report, an audit report on accounting and financial (accounting) statements, as well as an opinion of the audit commission based on the results of an audit of financial (accounting) statements and other documents of the corporation. Any other federal government bodies, government bodies of the constituent entities of the Russian Federation, local government bodies shall not have the right to interfere in the activities of corporations. The Civil Code is not obliged to publish the specified reporting.

The specifics of the legal status of a state corporation, including the procedure for appointing a head, are established by a law providing for the creation of a state corporation (according to most of these laws, the head of the Civil Code is appointed by the President of the Russian Federation).

In the second half of 2007, the process of creating various state corporations accelerated; in particular, the state corporation “Fund for Assistance to Reform of Housing and Utilities Sector”, “Rostekhnologii”, “Rosnanotech”, “Olympstroy” were created or planned to be created. The Development Bank (formerly VEB) was created in the form of the Civil Code. The "Deposit Insurance Agency" was created in the form of a state corporation. A number of officials and politicians spoke in favor of the creation of state corporations in the field of fisheries, housing construction, road construction, pharmaceutical supplies, and machine tools. At the same time, the state-owned United Aircraft Corporation and United Shipbuilding Corporation were created in the form of a joint-stock company, not a GC.

State entrepreneurship is carried out mainly through the activities of state corporations. It should be noted that despite its practical application, the term "corporation" is not peculiar to Russian legislation, in contrast to the legislation of foreign countries, where it is actively used either when defining a legal entity, or when characterizing its various organizational and legal forms. (Mogilevsky S.D., Samoilov I.A. Corporations in Russia: Legal status and fundamentals of activity: textbook. Benefit. - M., 2006).

In the dictionary of the Russian language S.I. Ozhegova “corporation is:

1) a united group, a circle of persons of one profession, one class;

2) one of the forms of monopolistic association ”.

In a broad sense, a corporation is viewed as a collective concept, which refers to entrepreneurial capital associations that have various organizational and legal forms. In a narrow sense, a corporation refers to such forms of entrepreneurial capital pooling as a joint-stock company and its "modifications". Consequently, a corporation is a pool of capital created to achieve common goals. These goals can be of different types, which to some extent predetermines different types of corporations.

Russian legislation does not contain the concept of "corporation" itself, although the legislator used it to designate the organizational and legal form of a legal entity in the Federal Law “On Non-Commercial Organizations” to define such an organizational and legal form of a non-commercial organization as a “state corporation”.

A state corporation (hereinafter referred to as the GC) in Russia is recognized as a non-profit organization that has no membership, established by the Russian Federation on the basis of a property contribution and created to carry out managerial, social or other socially useful functions. The task of the functioning of such corporations is quite specific and comes down to the implementation of interests common to the state or society, which predetermines the need to create such an organization.

This organizational and legal form of non-commercial legal entities is not provided for in the Civil Code of the Russian Federation. It was introduced into the Russian legal system relatively recently.

According to the current legislation, the following main features of a state corporation can be distinguished:

1. A state corporation is a legal entity with property isolation, which independently acts in civil circulation.


2. This is a non-profit organization, i.e. an organization that does not set its main goal of activity to make a profit. The profit received as a result of the entrepreneurial activity of the state corporation is directed towards achieving the goals set for it.


3. A state corporation is a subject with a special target legal personality, it is created only to carry out those functions that are directly spelled out in the law on its creation.


4. The state corporation is created on the basis of federal law.


5. The property transferred to the state corporation by the Russian Federation is the property of the state corporation, that is, it is not state property (in this way, the state corporation differs from the federal state unitary enterprise). Thus, control over the property of the Civil Code is removed from the supervision of the Accounts Chamber of the Russian Federation.


6. The Civil Code is not responsible for the obligations of the Russian Federation, and the Russian Federation is not responsible for the obligations of the Civil Code, unless otherwise provided by the law providing for the creation of the Civil Code.


7. A state corporation differs both from an open joint-stock company with predominant state participation and from state unitary enterprises (FSUEs): in particular, a state corporation is not subject to the provisions on information disclosure, which are mandatory for public open joint-stock companies, as well as the effect of the bankruptcy law; Unlike FSUEs, GCs have been removed from the control of a number of state bodies.


8. The Civil Code is not obliged to submit to state bodies documents containing a report on its activities (the exception is a number of documents submitted to the government of the Russian Federation). In particular, state bodies without the consent of the Civil Code cannot:

   a) request from the governing bodies of the corporation their administrative documents;
   b) request and receive information on the financial and economic activities of the corporation from the state statistics bodies, the federal executive body authorized for control and supervision in the field of taxes and fees, and other state supervision and control bodies, as well as from credit and other financial organizations;
   c) send representatives to participate in the events held by the corporation;
   d) conduct inspections of the compliance of the corporation's activities, including the expenditure of funds and the use of other property, with the purposes stipulated by its constituent documents, in the manner determined by the federal executive body in charge of legal regulation in the field of justice;
   e) in the event of a violation of the legislation of the Russian Federation or the commission by a corporation of actions that contradict the goals stipulated by its constituent documents, issue a written warning to it indicating the violation and the deadline for its elimination;
   f) establish the correspondence between the expenditure of funds and the use of other property by corporations for the purposes stipulated by their constituent documents.



9. State corporations are not subject to the provisions of Federal Law No. 127-FZ “On Insolvency (Bankruptcy)”. But if a state corporation uses state land, then there are formal grounds for exercising control on the part of the Accounts Chamber. For example: "control over the efficiency and compliance with the targeted use of state property (land plots), which is in the use of the Civil Code ...". In addition, Article 12 of the Federal Law "On the Accounts Chamber of the Russian Federation" includes organizations in the sphere of control powers in terms of tax, customs and other benefits and benefits provided to them. The procedure for the formation of a state corporation, that is, the property contribution of the Russian Federation, is the advantage on the basis of which these organizations are subject to control by the Accounts Chamber of the Russian Federation. The subject of control is the effectiveness of the Property Contribution Management of the Russian Federation.


10. Control over the activities of the Civil Code is carried out by the Government of the Russian Federation on the basis of the annual submission by the corporation of an annual report, an auditor's report on accounting and financial (accounting) statements, as well as an opinion of the audit commission based on the results of an audit of financial (accounting) statements and other documents of the corporation. Any other federal government bodies, government bodies of the constituent entities of the Russian Federation, local government bodies shall not have the right to interfere in the activities of corporations. The state corporation is not obliged to publish these reports.


11. The specifics of the legal status of a state corporation, including the appointment of a head, are established by a law providing for the creation of a state corporation (according to most of these laws, the head of the Civil Code is appointed by the President of the Russian Federation).