Number of municipal unitary enterprises. State and municipal unitary enterprises

A municipal unitary enterprise is a commercial legal entity that owns property, but does not have the right to dispose of it at its own discretion.

This prohibition also applies to the profit he makes. In fact, everything is owned by the state that allocated the initial capital. The organization uses the provided property.

MUP - abbreviation decoding

The frequently used abbreviation MUP stands for “municipal unitary enterprise.”

The term contains the understanding that the actual right to dispose of the organization’s movable property is vested in the municipality. Unitarity implies a ban on dividing property into separate shares and privatization.

State and municipal unitary enterprises table

Of course, state and municipal unitary organizations have a number of differences. They are shown in their most complete format in the table below.

Law on state and municipal unitary enterprises

The legislator regulates the activities of these organizations in:

• Civil Code of the Russian Federation (Articles 113-115);
• N 161-FZ of November 14, 2002 “On state and municipal enterprises”;
• Statutory documents of the organization.

According to the listed norms, these organizations are granted all the rights of legal entities. At the same time, they are limited in certain manifestations of commodity-market relations. They are briefly outlined below in this article.

Characteristics of CBM

We have collected the most important features of these organizations.

Owner

These organizations are formed as a result of the allocation of a property share by the owner - a municipal entity or the state.

The creation of these organizations is aimed at satisfying any need or fulfilling the tasks of the state. In the course of its activities, the organization has the right to make a profit. This is usually done by renting out empty buildings or rooms, providing some kind of service, or carrying out production.

The owner of the property rights of the organization as an owner. management and the organization itself are separate from each other. The owner of a property right can be held responsible for the debts of an organization only if his actions led to the formation of debts. The organization itself is not responsible for the debts of the founders.

Authorized capital

The size of the authorized capital is established by the organization's charter. Its level is prohibited from being set below the minimum wage multiplied by 1000.

Number of participants

A distinctive feature is that these organizations do not officially have participants. They only have membership.

Organizational and legal form of MUP

There are two organizational and legal forms of MUP:

• as operational management;
• on the rights of economic management (state-owned).

Belonging to a certain form is recognized on the basis of the right to dispose of the allocated property owner. In the first form, the manager disposes of movable property at his own discretion; in the second, he uses this right only with the approval of the authorities.

A unitary type organization is not given the right to transfer parts of its property to create other legal entities and subsidiaries.

It is worth noting: Organizations of this type are at the same time capable of acquiring new property rights and being brought to court.

They have their own separate independent account.

The difference between MBU and MUP

Municipal unitary enterprises are created, according to their charters, for commercial purposes.

In contrast, a budget organization does not have a commercial orientation. They exist only due to the budget allocated to them and are never created on a commercial basis.

This type of organization in Russia is characterized by increased stability in the face of various crises and the collapse of commodity-market relations. This is caused by the virtual absence of competition from other market entities, since their areas of activity are specific.

The state exercises constant supervision over its institutions and, if necessary, provides them with support. The institutions themselves demonstrate stability in the remuneration of their members. This legal status sets them apart and attracts new labor.

Municipal unitary enterprises examples

An example of a traditional municipal unitary enterprise is the municipal unitary enterprise"Narofominsk Trolleybus", Municipal Unitary Enterprise "Settlement Center for Housing and Public Utilities".

Conclusion

These institutions are characterized by low economic efficiency by definition. For each economic period, they are given clear instructions from above.

They often experience stagnation in the development of members, since the level of remuneration remains unchanged for many years. This leads to a lack of interest among members in development. Theft of government property is common, and all conditions for bureaucratic violations quickly flourish.

State and municipal unitary enterprises(hereinafter referred to as enterprise) are commercial organizations that are not vested with the right of ownership of property assigned to them by the owner; in this they differ from other commercial organizations.

The authorized capital of an enterprise is the minimum amount of property of an enterprise that guarantees the interests of its creditors, which can be formed from money, as well as securities, other things, property rights and other rights that have a monetary value.

Enterprises are an organizational and legal form through which commercial organizations - legal entities that are subjects of business law - carry out their activities (Articles 113–115 of the Civil Code of the Russian Federation).

The property of an enterprise is indivisible and cannot be distributed among contributions (shares), including among its employees.

Kinds:

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

- unitary enterprises based on the right of operational management - a federal government enterprise, a government enterprise of a constituent entity of the Russian Federation, a municipal government enterprise.

The legal capacity of enterprises is not general, but special, i.e. they can carry out only those types of activities that are enshrined in the charter of the enterprise.

The activities of unitary enterprises in certain areas of business activity are limited.

By agreement with the owner of its property, a unitary enterprise can create branches and open representative offices.

A unitary enterprise is liable for its obligations with all its property and is not liable for the obligations of the owner of its property.

Owners of an enterprise's property are not liable for its obligations, except in cases where bankruptcy is caused by the owner himself, and if the property is insufficient, he may be assigned subsidiary liability for the enterprise's obligations.

Charter of a unitary enterprise- its only constituent document.

The enterprise disposes of movable property independently, to the extent that does not deprive it of the opportunity to carry out activities, except in cases established by law.

An enterprise does not have the right to sell the real estate it owns, rent it out, pledge it, or otherwise dispose of this property without the consent of the owner of the property of the state or municipal enterprise.

The owner of the enterprise's property has the right to receive part of the profit from the use of the property managed by the enterprise.

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

general characteristics

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

Distinctive features

For a better understanding, let us note the main features of a state unitary enterprise. A legal entity is created by separating a certain part from the common property. The state acts as the owner. And it is he who retains the right to fully dispose of the property transferred to the jurisdiction of the State Unitary Enterprise. Material assets are provided for economic management or operational management. The created legal entities do not provide for membership. The governing body is sole.

Reasons for creation

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

1. Use of property in respect of which a ban on privatization has been established.
2. Carrying out activities related to solving social problems. These include, among other things, the sale of a certain category of products and the provision of services at a minimum cost and the organization of commodity and procurement interventions for essential products.
3. Providing for some subsidized types of work and conducting unprofitable production.

These are the main purposes for which a state unitary enterprise can be created. The significance of this legal entity is to solve government problems on a commercial basis.

Features of regulatory regulation

In the provisions of Art. 11-115, as well as 294-297 of the Civil Code, only the legal status of enterprises is regulated. Rules of regulation do not regulate the legal status of employees. The responsibilities and legal capabilities of enterprise employees are determined by labor legislation. At the same time, the standards contain mention of employees of state unitary enterprises and municipal unitary enterprises. It is related to property. As stated above, material assets cannot be distributed among employees. If, with the consent of the owner, the legal entity made a contribution to the authorized capital of a unitary enterprise, then it also becomes the property of the company.

additional characteristics

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

Civil law and procedure

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

Forms of legal entities

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

Charter

It acts as the founding document. The charter is approved by the department, ministry or other body that coordinates and regulates work in the relevant industry. In addition to the usual information that is mandatory for all legal entities, the document contains information about the goals and subject of activity, and the size of the authorized capital. Its size should not be less than 5000 times (for state unitary enterprises) or 1000 times (for municipal unitary enterprises) the minimum wage. The fund must be fully financed by the owner of the property within three months from the date of creation of the legal entity. Unitary enterprises are considered the only commercial structures that have rights and bear responsibilities directly related to the activities specified in the charter.

State institutions

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

Features of property use

During economic management, unitary enterprises can dispose of entrusted material assets, income, manufactured products (provided services) independently. In this case, the restrictions established by laws and other regulations must be taken into account. Operational management presupposes the mandatory obtaining of the owner’s consent for any actions with the property.

Owner rights

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

Restrictions

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

Sources of property formation

They can be:

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

Making transactions

Unitary enterprises cannot dispose of real estate. The sale of objects is carried out exclusively with the permission of the founder. At the same time, the approval of real estate transactions, the value of which is more than 150 million rubles, is carried out by the Federal Agency for Federal Property Management on the basis of a decision of the government of the Russian Federation or a decision taken on its behalf by the Deputy Chairman of the Government.

Activity programs

The relationship between state unitary enterprises and owners is regulated by government regulations. One of these acts approved the rules for developing activity programs for the legal entities in question and determining profits to be deducted to the budget. Part of the income, as stated above, can be used for the development of the enterprise.

Specifics of financial resources

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

Profit

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

Directions for spending funds

Net profit can be used:

1. For the implementation and development of new technologies and equipment, and for carrying out environmental protection measures.
2. Expansion and development of financial and economic activities, increase in current assets.
3. Reconstruction, construction or OS update.
4. Carrying out research activities, studying market conditions and demand.

Unitary enterprises can use targeted sources of financing. Such appropriations, as a rule, are allocated for the implementation of certain activities and programs of a social nature.

In the national economy, there are many organizational and legal forms of a legal entity, differing in the method of creation, functions, and types of activities.

Most of them are built on full property rights and membership of participants, but among them there are also those who have not general, but targeted legal capacity. These business entities are called unitary enterprises and have a number of differences that set them apart from other companies.

Unitary enterprise – what is it?

A unitary enterprise refers to a specific legal entity that is not the owner of the real estate assigned to it. Like other commercial structures, it is created to make a profit, but its property remains the property of the state and is not divided into shares or shares. In the course of its activities, it uses other people's property and transfers part of its own profits to the owner.

A unitary enterprise is created by one founder, who retains ownership of real estate, while the organization itself has only limited property rights. The concept of “unitary” in this case indicates the indivisibility of property in terms of contributions, including among the team, since none of the employees, besides the founder himself, took a direct part in its formation.

Features of unitary enterprises

Organizations of a unitary form have a number of characteristic features that distinguish them from other legal entities:

— the management of the structure is carried out by a sole manager, appointed by the owner or a person authorized by him;


— the constituent document of such a company is the charter;

— property is assigned to the organization in accordance with the rights of operational management or economic management;

— its name contains an indication of the owner of the property;

— in the charter, in addition to general information, the purpose and nature of the enterprise’s activities are indicated;

- the owner is not liable with his property for the debts of a company created on the basis of economic management, but is held liable if it is formed on the basis of operational management rights;

- the owner has the right to confiscate property if it is not used, is redundant, or is used for other purposes.

Why are unitary enterprises created?

When forming an enterprise, the founder pursues the goal of solving the problems of the state on a commercial basis. This need most often arises due to the impossibility of privatization of real estate.


Sometimes such companies are created in order to provide unprofitable production or certain areas of activity subsidized by the state. In some cases, they are based to resolve any social issues, including the sale of certain products or the provision of services.

Examples of unitary legal entities include Russian Post, the Mosfilm concern and the Russian Television and Radio Broadcasting Network.

What types of unitary enterprises are there?

In accordance with property rights, unitary organizations are divided into two types. Enterprises formed under economic management include municipal and federal, as well as state enterprises of a constituent entity of the Russian Federation. UEs open with operational management rights can be state-owned municipal, state or federal enterprises.

Unlike other state or municipal structures, state structures do not have the ability to dispose of property, including movable property, and do not have an authorized capital.

What is the difference between a unitary and a budget institution?

Unitary enterprises may seem similar to traditional government-subsidized budgetary institutions.


However, there are some differences between them. Property is transferred to both budgetary and unitary organizations on the basis of management rights, but the former are non-profit and are opened to carry out social or managerial functions. Unitary ones are commercial, and their main goal is to make a profit.

State and municipal unitary enterprises? In Russian legislation, in particular in the Civil Code, there is a definition of this term. In accordance with it, state and municipal unitary enterprises are organizations created for the purpose of solving basic problems and making a profit, but at the same time not being the owners of the property assigned to them.

Only the founder directly has the right to dispose of it. They are called unitary because property cannot be divided into shares, shares, deposits and other parts. The name of this entity must necessarily contain an indication of the owner.

State and municipal unitary enterprises are divided into 2 types. The first is organizations based on It should be noted that this includes unitary enterprises such as municipal ones. They are created after the relevant decision is made by the authorized state body or municipality.

The second type is organizations based on the right of operational management. They can be founded only by decision of the government of the country. State and municipal unitary enterprises in this case have a rather specific legal position. Thus, they are created for the purpose of providing certain services, performing work or producing any products, which is typical for commercial organizations. At the same time, all activities of the enterprise can be based on financing from the budget.

State (municipal) unitary enterprises. Peculiarities

First of all, this type of business entity has special legal capacity. That is, they were created for the purpose of performing certain works, providing services or producing some products, which is a characteristic feature of commercial organizations. However, state and municipal unitary enterprises are not at all limited in their rights to carry out certain transactions. For example, they can rent out vacant premises (unless otherwise provided by the charter and other regulations).

Another feature is that such business entities are individual enterprises.

The third specific feature of this type of enterprise is related to the Civil Code. Particular attention is paid to terminology. In relation to such organizations, the definition of “enterprise” acts as a subject in other cases - it is only an object of legal relations.

Among other things, they can apply for (this includes subsidies, subsidies, and subventions). It is carried out to execute a variety of programs. Preference is given to those with a social orientation.

This leads to the fourth feature. The charter of unitary type business entities must include information about the direct owner of the property, the sources of formation of the authorized capital and the procedure for its formation. It should be noted that the enterprise is not responsible for the obligations of the owner, but he is responsible for the activities of the organization.

Management of unitary enterprises

Here there is a sole manager, and not a collegial body, as happens in other cases. As a rule, this is the director. A person is appointed to this position by the owner or a special body with the appropriate powers.

Advantages and disadvantages of this form of business entities

Let us first consider the positive aspects of unitary enterprises. Firstly, they are designed to solve those issues that are relevant in society at a given moment in time. Secondly, they are more sustainable (compared to other commercial enterprises). This is due to the fact that they, as a rule, operate in industries whose level of profitability is not of interest to them; therefore, there is no competition. In addition, support from the state protects these entities from ruin. Another advantage is timely payment of wages and predictability.

Now, a few words about the shortcomings.

First of all, unitary enterprises are less efficient from an economic point of view. Also, a constant level of remuneration leads to a decrease in productivity and loss of interest on the part of employees, since there is no competent motivational component. It is also important that at these facilities property is often used for personal gain, theft, and there is a high degree of bureaucracy.

Thus, we can say that it is advisable to create unitary enterprises only in those areas where the use of other forms is less effective.