Russian-Arab connections. Word palindromes

Features of the finance of unitary enterprises are in the ways of forming sources of financial resources.

The finances of unitary enterprises are noticeably different from the finances of organizations and, above all, the finances of joint-stock companies. These differences are in the formation of the authorized capital, the formation and use of profits, the attraction of budgetary sources of financing and borrowed capital.

The authorized capital of unitary enterprises is formed at the expense of fixed and current assets assigned to the unitary enterprise, its size is reflected in the balance sheet of the enterprise as of the date of approval of the charter. The size of the authorized capital of a municipal unitary enterprise must be at least 1,000 minimum wages established by federal law on the date of state registration of the municipal enterprise, and of a state unitary enterprise - at least 5,000 minimum wages. The authorized capital in a unitary enterprise performs the same functions as the authorized capital in other commercial organizations. In addition to the fact that the statutory fund is the material basis for conducting economic activities by a unitary enterprise, it acts as an indicator of its effectiveness.

If at the end fiscal year the value of the net assets of the municipal enterprise turns out to be less than the established minimum size of the statutory fund on the date of state registration of such an enterprise, and within a three-month period the value of the net assets will not be restored to the size of the minimum statutory fund, the owner of the municipal enterprise must decide on its liquidation.

If the owner does not make a decision within three months to restore the amount of net assets to the minimum amount of the authorized capital, creditors have the right to demand from such a municipal enterprise the termination or early fulfillment of obligations and compensation for the losses caused.

An important source of formation of financial resources of a unitary enterprise is profit. It is formed in the same manner as in other commercial organizations. However, the Budget Code of the Russian Federation defines the profit of unitary enterprises as a source of non-tax budget revenues. State and municipal unitary enterprises annually transfer to the appropriate budget a part of the profit remaining at their disposal after paying taxes and other obligatory payments. The procedure, amounts and terms of payments are determined by the government of the Russian Federation, authorized bodies state power subjects of the Russian Federation or bodies local government.

Part of the profit of a unitary enterprise for last year, subject to transfer to the federal budget in the current year, is determined by the decision of the federal executive body no later than May 1 on the basis of the report on the activities of the enterprise for the past year and the approved program of the enterprise's activities. At the same time, the part of the profit to be transferred to the federal budget is calculated by reducing the amount of net profit (retained earnings) of the enterprise for the past year by the amount approved as part of the enterprise’s activity program by this year expenses for the implementation of measures for its development, carried out at the expense of net profit.

The procedure for distributing profits in a unitary enterprise is determined by its charter. In accordance with the charter, after-tax profits are allocated to the material incentive fund, the fund of social events and other incentive funds.

By decision of the owner, a part of the net profit remaining at the disposal of the enterprise may be used to increase its authorized capital.

left after mandatory contributions part of the net profit is used by the enterprise for:

Implementation, development new technology and technology, protection measures environment and labor;

Development and expansion of the financial and economic activities of the enterprise, replenishment of current assets;

Construction, reconstruction, renovation of fixed assets;

Carrying out research work, studying market conditions, consumer demand, marketing.

A feature of the finances of unitary enterprises may be their use of targeted budgetary sources of financing. Appropriations from the federal, regional and local budgets are directed primarily to the implementation of individual programs and activities of a social nature.

These allocations are provided in the form of grants, subventions and subsidies.

Subsidies are budgetary funds provided on the basis of shared financing of expenses for the implementation of programs and projects, as well as for the development and implementation of the statutory activities of unitary enterprises.

Subventions (budget funds provided free of charge); a kind of subventions - a grant that can be provided for ownership or use both in the form of money and in the form of property.

State unitary enterprises, including municipal ones, may receive from government agency or local government grants to cover losses. These funds are not the basis for taxation. Grants are one of the forms state aid in the form of allocation from the budget of funds allocated to finance both capital investments and current expenditures. Such expenses may include additional expenses of a unitary enterprise in connection with the conversion, the purchase of animal feed, the cost of heating the housing stock and greenhouses, etc.

Let us now turn to the peculiarities of attracting borrowed funds by unitary enterprises. Due to the fact that a unitary enterprise is not the owner of the property, the use of borrowed funds as a source of financial resources becomes quite problematic. It cannot, for example, as security for a loan, without the consent of the owner, pledge immovable property to credit organizations. The peculiarity of the organizational and legal form of a unitary enterprise puts it in unequal conditions with other participants in the business turnover due to the limited sources of financial resources.

Given this circumstance, the owner can provide budget loans for use to unitary enterprises that lack financial resources on terms of repayment and payment. The provision of budget loans by a unitary enterprise is carried out on the basis of Art. 6 of the Budget Code of the Russian Federation.

The source of repayment of interest on a budget loan is the cost.

Accrued interest on loans used for investments and conversion activities increase the carrying value of investments in accordance with the Regulation on accounting"Accounting for Fixed Assets". A budget loan can be obtained for the supply (of goods) for the needs of the owner of a unitary enterprise. In these relations, the owner of a unitary enterprise acts as a customer and creditor.

unitary enterprise

A commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. There are unitary enterprises on the right of economic management and on the right operational management. Unitary enterprises include state and municipal enterprises. http://santehplast.com.kz/ buy water meters.

Civil legislation provides for the possibility of functioning of a unitary enterprise as a commercial organization.

A unitary enterprise based on the right of economic management is created by decision of an authorized state or municipal body. Accordingly, the property of a unitary enterprise is in state or municipal ownership. A unitary enterprise is liable for its obligations with all its property, but is not liable for the obligations of the owner of the property. In turn, the owner is not liable for the obligations of the enterprise. A unitary enterprise is managed by a head appointed by the owner or a body authorized by the owner. The size of the statutory fund of a unitary enterprise must not be less than the amount specified in the law on state and municipal unitary enterprises. The statutory fund must be fully paid by the time of state registration of the unitary enterprise. If, according to the results of the financial year, the value of the net assets of the enterprise becomes less than the value of the authorized capital, then the latter should be reduced accordingly.

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

The property of a state and municipal unitary enterprise is, respectively, in state and municipal ownership and belongs to such an enterprise on the basis of the right of economic management or operational management.

When creating a unitary enterprise, funds are allocated to it from the state or local budget for the formation of a statutory fund. The size of the authorized fund, the procedure and sources of its formation are indicated in the charter of a unitary enterprise.

The responsibility of a unitary enterprise for its obligations also depends on whether it is based on the right of economic management or operational management.

The right of economic management provides a unitary enterprise with broader rights in the management of finances and property.

The size of the authorized capital of a unitary enterprise based on the right of economic management cannot be less than the amount determined by the law on state and municipal unitary enterprises (Article 114 of the Civil Code of the Russian Federation).

By decision of the Government of the Russian Federation, on the basis of federally owned property, a unitary enterprise based on the right of operational management can be formed - a federal state-owned enterprise.

The Government of the Russian Federation by Decree No. 1138 of 06.10.1994 “On the procedure for planning and financing the activities of state-owned factories (state-owned factories, state-owned farms)” approved the procedure for planning and financing the activities of state-owned enterprises. In particular, it was established that the production and economic activities of the state-owned plant are carried out in accordance with the plan-order and the plan for the development of the plant. He has the right to carry out independent economic activities permitted by the state authorized body. The relationship of the plant with suppliers of resources and consumers of products is built on a contractual basis.

The formation and distribution of profits, relationships with the budget of a unitary enterprise are carried out in general in due course.

A unitary enterprise based on the right of operational management (federal state enterprise) is created by decision of the Government of the Russian Federation. His property is in state property. The enterprise is responsible for all its obligations with all its property. the Russian Federation bears subsidiary liability for the obligations of the state-owned enterprise. The enterprise has the right to dispose of its property only with the consent of the owner. A state-owned enterprise has the right to independently sell its products, unless otherwise provided by law. The procedure for the distribution of income and profits is determined by the state.

Topic 5. Features of the organization of finances of state and municipal unitary enterprises.

Introduction………………………………………………………………….3

1. Types of unitary enterprises………………………………….….4

2. Planning the activities of a unitary enterprise……..….6

3. Financing of unitary enterprises…………………….11

Conclusion…………………………………………………………….

List of used sources and literature…………………

Introduction

At present, in the light of ongoing economic reforms in Russia, one of the most pressing issues remains the problem effective management property of the state, the creation of the most adapted to modern economic model entities capable of meeting the needs of the state and municipalities.

Possessing huge material values, many unitary enterprises found themselves outside the sphere of influence of the state. The state, admittedly, has shown itself by no means to be the most zealous owner. However, despite the general trend towards a reduction in the number of unitary enterprises, it is premature to talk about the imminent disappearance of this phenomenon, and the largest federal state unitary enterprises are still among the most significant participants in the Russian market. As for municipal unitary enterprises, their number in the regions in recent times increased.

Target term paper- to determine the features of the organization of finance of state and municipal unitary enterprises.

· present the types of unitary enterprises;

Consider planning the activities of a unitary enterprise;

· disclose financing of unitary enterprises.

1. Types of unitary enterprises

Unitary enterprises are created and operate in accordance with the Civil Code of the Russian Federation and federal law“On State and Municipal Unitary Enterprises” dated November 14, 2002 No. 161-FZ and other regulatory legal acts.

A unitary enterprise is a commercial organization that is not endowed with the right of ownership of property assigned to it by the owners. The property of a unitary enterprise is owned by the Russian Federation, a constituent entity of the Russian Federation or a municipality. A unitary enterprise is not entitled to create another unitary enterprise as a legal entity by transferring its property to it.

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

In accordance with the civil legislation in the Russian Federation, the following types unitary enterprises:

Unitary enterprises based on the right of economic management - a federal state enterprise and a state enterprise of a constituent entity of the Russian Federation (hereinafter referred to as a state enterprise), a municipal enterprise;

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

A unitary enterprise must have a full company name and have the right to have an abbreviated company name in Russian, and also have the right to have a full and (or) abbreviated company name in the languages ​​of the peoples of the Russian Federation and (or) foreign language. The company name of a unitary enterprise in Russian cannot contain other organizational-state or municipal enterprises reflecting it in Russian; it must contain the words "federal state enterprise", "state enterprise" or "municipal enterprise" and an indication of the owner of its property - the Russian Federation, subject of the Russian Federation or municipality.

A unitary enterprise must have a round seal containing its full company name in Russian and an indication of its location. The seal of a unitary enterprise may also contain its trade name in the languages ​​of the peoples of the Russian Federation and (or) a foreign language. A unitary enterprise has the right to have stamps and letterheads with its own company name, its own emblem, as well as a duly registered trademark and other means of individualization.

A unitary enterprise may have civil rights corresponding to the subject and goals of its activity, provided for in the charter of this unitary enterprise, and bear obligations related to this activity. A unitary enterprise is created without a time limit, unless otherwise provided by its charter.

Unitary enterprises may be participants (members) of commercial organizations, as well as non-profit organizations in which, in accordance with the Federal Law, participation is allowed legal entities. A decision on the participation of a unitary enterprise in a commercial or non-commercial organization may be made only with the consent of the owner of the property of the unitary enterprise. The disposal of a contribution (share) in the authorized (share) capital of a business company or partnership, as well as shares belonging to a unitary enterprise, is carried out by a unitary enterprise only with the consent of the owner of its property.

A unitary enterprise, in agreement with the owner of its property, may create branches and open representative offices, information about which must be contained in the charter of the unitary enterprise.

A unitary enterprise is liable for its obligations with all its property. It is not liable for the obligations of the owner of its property (the Russian Federation, a constituent entity of the Russian Federation, a municipality). The Russian Federation, a constituent entity of the Russian Federation, a municipal formation shall not be liable for the obligations of a state or municipal enterprise, except in cases where the insolvency (bankruptcy) of such an enterprise is caused by the owner of its property. In these cases, if the property of the state or municipal enterprise is insufficient, the owner may be held subsidiary liable for his obligations.

2. P planning of activities of a unitary enterprise

Planning is one of those methods of managing the economy that have been very actively and successfully developed by Soviet scientists. Considerable positive experience has been accumulated in this area, however, in the early 1990s, the process of reforming the domestic economy was accompanied by rather negative attitude to the concept of planning. The role and importance of planning in general and financial planning in particular can be fairly easily substantiated from various positions, so banal discussions about whether a plan is needed or not are hardly relevant at present; moreover, in the conditions of natural dynamic development of the economy, stochastic market and ever-increasing competition, the role of this function at least does not decrease. It was the latter circumstance that the well-known specialist in the field of management R. Akoff had in part in mind, arguing that "it is better to plan for yourself - no matter how bad, than to be planned by others - no matter how good" [Akoff].

Naturally, the emerging market relations led not only to the introduction of new for our country economic categories but also to the emergence of other approaches to planning. First of all, it should be noted that the need for planning is determined by many reasons.

We single out three of them, which, in our opinion, are the main ones:

- uncertainty of the future;

- coordinating role of the plan;

-optimization of economic consequences.

Indeed, if the future of a company or enterprise were absolutely predetermined, there would be no need to constantly develop plans, improve the methods of their preparation and structuring. From this, by the way, it is clear that the main objective drawing up any plan is not a definition exact numbers and landmarks, since it is impossible to do this in principle, and identification for each of major areas some "corridor" within which this or that indicator can vary.

The meaning of coordinating (in in a certain sense- system-forming) role of the plan is that the presence of well-structured, detailed and interconnected targets disciplines both prospective and current activities, leads it to certain system, allows the business entity to work without significant disruptions. This role is especially evident in the largest companies with complex structure management, as well as at enterprises that actively use the "just in time" raw material supply system, when the volume of the current stock of raw materials, materials and semi-finished products is calculated based on the needs of production for the next few hours or days.

The final reason for making plans is that any misalignment of system activity requires financial costs(direct or indirect) to overcome it. The likelihood of such a mismatch is much lower if the work is carried out according to plan; in addition, the negative financial consequences are less significant.

The basis for the development of enterprise plans should be an assessment of the proposed activities, taking into account existing economic and operational conditions and the resources available to the economic entity, as well as the nature of the market, which is expected to prevail during the period of the plan. Important factors factors that should be taken into account when developing plans are also the level of competition, the nature of the industry in which the economic entity operates, and the size of the enterprise itself. should not be underestimated and general level economic development and the stage of the economic cycle in the country, since they impose serious restrictions on the development prospects of some activities. So, for example, during periods economic difficulties there is a sharp drop in sales in the areas of computer support for business and foreign tourism. Plans envisaging the expansion of enterprises in these industries during the period of the general economic downturn in the country cannot be considered satisfactory, since their implementation in these conditions is very problematic.

A production cooperative is a voluntary association of citizens on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and other products, performance of work, trade, household service, provision of other services), based on their personal labor and other participation and the association of property shares by its members (participants) (clause 1, article 107 of the Civil Code of the Russian Federation).

A production cooperative is formed exclusively by decision of its founders. The number of members of the cooperative should not be less than 5 people. Members of a production cooperative shall bear subsidiary liability for the obligations of the cooperative in the amount and in the manner prescribed by the law on production cooperatives and the charter of the cooperative.

The supreme governing body of a production cooperative is the general meeting of its members.

Each member of the cooperative, regardless of the size of its share contribution, has one vote when making decisions at the general meeting.

In a cooperative with more than 50 members, a supervisory board may be created to oversee the activities executive bodies cooperative.

The executive bodies of the cooperative are the board and (or) its chairman. They carry out the current management of the cooperative's activities and are accountable to the supervisory board and the general meeting of members of the cooperative. Only members of the cooperative can be members of the supervisory board and board of the cooperative, as well as the chairman of the cooperative. A member of a cooperative cannot simultaneously be a member of the supervisory board and a member of the board or chairman of the cooperative.

The founding document of a production cooperative is the charter approved by general meeting its members.

The property of the cooperative is divided into shares of its members in accordance with the charter of the cooperative. The right of a member of a cooperative to a share means the possibility, in the event of termination of membership or liquidation of the cooperative, to receive the value of the share or property corresponding to its share. The share of a member of the cooperative consists of his share contribution and the corresponding part of the net assets. The share contribution of a cooperative member may be money, securities, other property, including property rights, as well as other objects of civil rights having a monetary value. The size of the share contribution is established by the charter of the cooperative. By the time of state registration of the cooperative, a member of the cooperative is obliged to pay at least 10% of the share contribution. The rest is paid within a year from the date of state registration of the cooperative.

The distribution of profits among the members of the cooperative is carried out in accordance not only with the personal labor participation of the member of the cooperative, but also with the size of his share contribution.

A member of a cooperative has the right to withdraw from the cooperative at his own discretion. In this case, he must be paid the value of the share or given property corresponding to his share.

A member of a cooperative has the right to transfer his share or part of it to another member of the cooperative, as well as to another person who is not a member of the cooperative, with the consent of its members.

A production cooperative may be transformed by unanimous decision of its members into an economic partnership or company. The production cooperative is being liquidated on the grounds established by Art. 61 of the Civil Code of the Russian Federation, and on other grounds.

After the liquidation of the production cooperative, the remaining property is distributed in accordance with the labor participation of the members of the cooperative, unless a different distribution procedure is provided for by the charter of the cooperative or an agreement between its members.

A unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of the enterprise.

The property of a state or municipal unitary enterprise is, respectively, in state or municipal ownership and belongs to such an enterprise on the basis of the right of economic management (unitary enterprise based on the right of economic management) or operational management (unitary enterprise based on the right of operational management (state-owned enterprise)).