An enterprise is an independent economic entity established in accordance with the current legislation for the production of products, the performance of work and the provision of services in order to meet social needs and receive profit. Each company after state registration acquires the status of a legal entity in accordance with the established procedure.
A legal entity is understood as an organization that owns, manages or manages separate property and is liable for its obligations with this property; acquires and exercises property and personal non-property rights on its own behalf; is liable for its obligations, acts as a plaintiff and a defendant in court.
The company must have the following signs:
1. To have separate property in its ownership, economic management or operational management. Its presence provides the material and technical possibility of the enterprise functioning, its economic independence and reliability.
2. To ensure the ability to meet with one's property for the obligations that the enterprise has in its relationship with creditors, including in case of default on obligations to the budget.
3. The ability to act in economic circulation on its own behalf, i.e., in accordance with the law, to conclude all types of civil legal contracts with economic partners (consumers of products, works and services, suppliers of all factors of production), with civil and other legal entities and individuals .
4. Freely exercise the right (or its opportunity) to be a plaintiff, bring a claim to the guilty party, and also be a defendant in court in case of failure to fulfill obligations in accordance with legislation and contracts.
5. Have an independent balance, correctly keep records of the costs of production and sale of products (works and services), timely submit reports to the established state bodies.
6. In accordance with the Civil Code (hereinafter referred to as the Civil Code) of the Russian Federation, any legal entity must have its own name, containing an indication of its organizational and legal form.
Enterprises are classified according to certain criteria.
1. By the nature of the needs met:
1) violet ("silovik") - large enterprise engaged in mass production of a standard product. Such enterprises are characterized big sizes, release of high-quality cheap products, low profitability of a unit of production and high market stability;
2) a patient ("opportunist", "beggar") - a medium or small size, highly specialized enterprise that produces irreplaceable products (that is, they take into account the desire of the consumer). Patients are characterized by a high level of parameters and a high profitability of a unit of production, as well as an average market stability;
3) commutators ("connectors") - small enterprises with serial production. They are designed to meet local needs, have high level flexibility. Here the level of sustainability is very low, but the entrepreneurial spirit is strong;
4) explorers ("researchers", "pioneers") - venture enterprises with a high degree of instability and risk. They are developing a single new product. With the advent of a unit of this product, the enterprise either ends its existence or goes into new type enterprises.
2. According to the nature of the consumed raw materials, enterprises are divided into enterprises of the extractive and manufacturing industries.
3. By appointment finished products- enterprises producing means of production, and enterprises producing consumer goods.
4. On the basis of technological commonality - enterprises with a discontinuous and continuous production process.
5. By the time of work during the year - seasonal and year-round enterprises.
6. By size, enterprises are divided into large, medium and small. Their sizes are determined depending on the number of employees individually for each area National economy. The size of enterprises influence the structure governing bodies, the number of administrative staff, the structure of enterprises and the cost of production.
7. According to the level of specialization, enterprises are divided into:
1) specialized enterprises that produce a limited range of products, and where a small number of its items are processed at each workplace (production of chocolate, crackers, etc.);
2) universal - they produce a wide range of products, various items of it are processed at the workplace;
3) mixed - occupy an intermediate position between specialized and universal.
The highest goal of the enterprise is the excess of results over costs, that is, the achievement of the greatest possible profit or the highest possible profitability. The ideal situation is when the maximum profit provides a higher profitability.
To achieve this goal, enterprises must produce high-quality products, systematically update them and provide services in accordance with demand and available production capabilities.

More on the topic Enterprise as the main business entity:

1. An enterprise is a legal entity, i.e. a subject of civil law, a participant in entrepreneurial activity. At the same time, the term "enterprise" applies only to state and municipal unitary enterprises.
2. Entrepreneurship involves the carrying out by the subject of entrepreneurial activity of property responsibility for the results of economic activity
3. Distribution of property of a business entity
4. Notice of insolvency of a business entity
5. Property of a business entity subject to distribution
6. Transactions of a business entity declared bankrupt, which are considered legally invalid

The enterprise as the main subject entrepreneurial activity. Enterprise classification.

In the conditions of market relations, the enterprise is the main link in the entire economy, since it is at this level that the products needed by society are created and the necessary services are provided.

Company is an independent economic entity created (established) in accordance with the current legislation for the production of products, performance of work or provision of services in order to meet public needs and make a profit.

After state registration, the enterprise is recognized as a legal entity and can participate in economic turnover.

The company has the following features:

1) the enterprise must have in its ownership, economic management or operational management a separate property that ensures the material and technical possibility of the operation of the enterprise;

2) it is liable with its property for the obligations that arise in its relations with creditors, including to the budget;

3) the enterprise acts in economic circulation on its own behalf and has the right to conclude all types of civil law contracts with legal entities and individuals;

4) has the right to be a plaintiff and a defendant in court;

5) must have an independent balance sheet, a complete accounting system, timely submit the established government bodies reporting;

6) has a settlement and other bank accounts;

7) must have its own name, containing an indication of its organizational and legal form.

The enterprise has industrial and technical unity, organizational, administrative, financial and economic independence.

Production and technical unity means the interconnection of individual stages of the production process, as a result of which raw materials are converted into finished products. It predetermines single system technical documentation, general technical policy, a single system of machines, the presence of common auxiliary and service units.

Organizational and administrative independence means that the enterprise has a single team, a single administration and has the right of a legal entity.

Financial and economic independence lies in the fact that the enterprise organizes its activities on the basis of self-sufficiency and has a single complete form of accounting and reporting.

Companies can be classified in many ways. The following factors of classification of enterprises are most significant:

The purpose and nature of the activity,

resources used,

industry affiliation,

location,

enterprise size,

Type of ownership,

Organizational and legal form.

1. According to the purpose and nature of the activity, two types of enterprises can be distinguished: entrepreneurial (commercial) and non-entrepreneurial (non-commercial), the existence of which is provided by state budget financing.

Legal entities are divided into commercial and non-commercial.

Depending on the goals of their activities, legal entities fall into one of two categories: commercial and non-commercial organizations (Fig. 1).

Commercial organizations are intended to make a profit. They can be created in the form of business partnerships and companies, production cooperatives, state and municipal unitary enterprises.

Non-Profit Organizations do not aim to make a profit and do not distribute the profits among the participants. These include various social or religious associations, charitable foundations, consumer cooperatives, non-profit partnerships and other organizations. Non-profit organizations can also conduct entrepreneurial activities. The profit received by such organizations is not distributed among its participants and founders, but is used for their statutory purposes.

2. In accordance with the characteristics of the resources used, enterprises are divided into:

Using mainly labor resources (labour-intensive),

Intensive use of means of production (capital-intensive),

Intensively using materials (material-intensive).

Labor-intensive enterprises are characterized by a high share of labor costs in total production costs. These enterprises tend to have a high degree of division of labor. The division of labor has both positive and negative consequences (see Table 1.1).

Negative consequences specialization and division of labor led to the emergence of the concepts of humanization of labor, limitation of the division of labor, enrichment of the content of labor activity, work in groups.

Capital-intensive enterprises have especially a large number of means of production. A significant part of production costs is depreciation.

Table 1.1

Technological progress leads to specialization, mechanization and automation of production. Mechanization involves the replacement of manual labor by machines. Automation takes place in the case of the use of computer technology to control the production process. At high degree mechanization and automation of the means of production, the production process becomes insufficiently flexible, production costs increase and the enterprise is forced to solve the problem of the most efficient use of the means of production.

Material-intensive enterprises have high resource costs. These enterprises have to solve the problem of efficient use of resources and environmental issues associated with the disposal of production waste.

3. In accordance with industry affiliation, enterprises are divided into:

1) industrial enterprises that carry out the extraction and processing of minerals, and the production of goods;

2) construction companies;

3) trade enterprises that do not produce goods themselves, but perform distribution functions;

4) banks that collect financial resources and provide loans

5) transport companies engaged in transportation using various means of transport;

6) insurance organizations that carry out insurance against various kinds risks;

7) enterprises in the service sector, such as hotels, travel agencies, consulting firms and others.

The most convenient location is one that provides the highest possible profit and profitability of production, all other things being equal. At the same time, we must not forget the environmental principle of the enterprise.

4. The choice of the location of the enterprise is determined on the basis of the following criteria:

- Material Orientation- in order to reduce transportation costs for materials, this is especially important for material-intensive enterprises.

- Orientation to labor resources- Two circumstances are taken into account: the number of labor resources in the region and the price of labor.

- Orientation to the sale of goods and taxes- in cases where different regions There are different taxation systems financial support, tax policy. The company is located where these conditions are most beneficial.

- Focus on vehicles - selection of a location that provides the enterprise with the most profitable guaranteed transport services. It is convenient to locate enterprises near transport hubs (ports, airports, highways).

- Focus on energy sources, which is especially important for energy-intensive enterprises. However, this is not as important now as it used to be, thanks to the increased use of electricity.

- Orientation to the environment has in last years all greater value and makes it impossible to build some enterprises in certain regions for reasons of environmental safety.

- Consumer Orientation especially important for commercial enterprises.

- Orientation to terrain features plays an essential role for transport companies, which must take into account the peculiarities of the landscape and climate.

- Focus on foreign partners- in cases where the enterprise is directly connected with foreign suppliers or customers.

5. Enterprises can be classified as small, medium or large depending on the following factors: number of employees, annual turnover, size of fixed capital, number of jobs, labor costs, use of raw materials.

In Russia, criteria for classifying small enterprises have been established (Federal Law No. 209-FZ of July 24, 2007 “On the Development of Small and Medium-Sized Businesses in Russian Federation»):

and for legal entities the total share of participation of the Russian Federation, subjects of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public funds should not exceed 25%, the share of participation owned by one or more legal entities that are not small and medium-sized businesses should not exceed 25%;

b) the average number of employees for the previous calendar year should not exceed up to 100 people inclusive - for small enterprises, up to 15 people - for micro-enterprises;

c) proceeds from the sale of goods without VAT or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed 60 million rubles. - for micro-enterprises, 400 million rubles. - for MP.

6. According to the purpose of the finished product, enterprises are divided into producing means of production and producing consumer goods.

7. On the basis of technological commonality, an enterprise with continuous and discrete production processes is distinguished. Suspension of continuous production is not possible due to production and technical reasons (blast and open-hearth furnaces, pumping stations) or due to the need for uninterrupted service to the population (telephone exchanges, power plants, transport).

8. According to the specialization and scale of production of the same type of products, enterprises are divided into specialized, diversified and combined.

9. According to the types of production process, enterprises are divided into enterprises with a single type of production, serial, mass, experimental.

Mass production is typical for the production of cars, textiles, shoes. Mass production typical for the production of aircraft, rolling of ferrous and non-ferrous metals, mechanical engineering (machine-tool building, engine building). Individual production - production of large turbines, ships, rolling mill, unique machine tools, metallurgical and mining equipment, repair plants.

10. According to the forms of ownership, private, state and mixed enterprises are distinguished.

main goal(mission) of the creation and operation of the enterprise is to obtain the maximum possible profit through the sale of manufactured products (work performed, services rendered) to consumers, on the basis of which the social and economic needs of the labor collective and owners of the means of production are satisfied.

On the basis of the general mission of the enterprise, general company goals are formed and set, which are determined by the interests of the owner, the amount of capital, the situation within the enterprise, the external environment and must meet the following requirements: to be specific and measurable, time-oriented, accessible and mutually supported.

The entrepreneur is the main character of the market economy. Entrepreneurship can be characterized as an initiative, independent activity of citizens and their associations, carried out at their own risk and aimed at systematic profit from the sale of goods, performance of work, provision of services, use of property.

In a modern market economy, there are three subjects: households, enterprises and the state. An enterprise is understood as an independent economic entity created (established) in accordance with the current legislation for the production of products, performance of work and provision of services in order to meet public needs and make a profit.

An enterprise after state registration in accordance with the established procedure acquires the status of a legal entity.

In accordance with Art. 48 of the Civil Code of the Russian Federation, a legal entity is an organization that owns, manages or manages separate property and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, incur obligations, be a plaintiff and defendant in court . Therefore, the enterprise as a legal entity acquires all rights and bears responsibility in accordance with civil law, other federal laws and government regulations. An enterprise, as an independent entity, must have its own balance sheet and its own name.

In accordance with the first part of the Civil Code of the Russian Federation, an enterprise as a legal entity operates on the basis of a charter, or a constituent agreement (depending on the organizational and legal form, or a charter and a constituent agreement). The enterprise is considered as an object of civil legal relations, and legal entities and individuals as private entrepreneurs act as subjects. State and municipal unitary enterprises, which are also legal entities, act as subjects of civil legal relations.

The legal status of subjects of civil legal relations is determined by the right of ownership, the right of economic management or the right of operational management.

In accordance with the current legislation, legal entities and commercial organizations include business partnerships and companies (HT and HO), production cooperatives, state and municipal unitary enterprises. All these legal entities are engaged in entrepreneurial activities in accordance with the established law and the charter of the enterprise.

In the event that an enterprise pursues the main goal - making a profit, it is a commercial organization.

An enterprise can be created by establishing a new or reorganizing an existing legal entity (merger, acquisition, division, separation, transformation).

The creation of an enterprise is based on certain legally regulated principles and goes through several stages:

The emergence of the idea of ​​creating a new enterprise (organization) necessary for the production of products (goods, works, services).

Selection of co-founders of the enterprise.

Studying the possibilities of using new technologies, means, objects of labor.

Research of the market to meet the needs of which the enterprise will work.

Selection of suppliers of necessary factors of production.

Determination of financial sources for the formation of the authorized capital.

Development of constituent documents and business plan.

Carrying out organizational measures to create an enterprise (organization), depending on the legal form and form of ownership.

Implementation of the state registration of the enterprise, opening the necessary bank accounts.

Registration with the state tax authority, territorial authority pension fund and etc.

Production of seals, stamps.

An enterprise is an independent economic entity that uses resources to produce products.

General signs enterprises: -production and technical unity (common technologies and production processes),

Organizational unity is the presence internal structure and governing bodies

Economic unity is the commonality of the financial results of the enterprise.

Enterprise classification:

1. By form of ownership: state, municipal, private, public and religious, mixed.

2. By organizational and legal forms: commercial (business partnerships, business companies, production cooperatives and unitary enterprises) and non-commercial (share and other funds, state budgetary institutions).

3. By size: large, medium and small.

4. By economic purpose: manufactured products, means of production and consumer goods.

5. By degree of specialization: special, universal and diversified.

6. By type of production: mass, serial and single types.

Entrepreneurship is an independent initiative activity aimed at making a profit.

Business forms:

1. Sole proprietorship or small business is a form in which the owner is one person or family who receives all the income and bears the risk from the business.

2. Partnership or medium business is an association of 2 or more persons as co-owners of a business.

3. A large corporate business is a form in which each entrepreneur is a co-owner of the business, while he owns only a part of the total capital.

Types of entrepreneurial activity:

1. Industrial entrepreneurship - gives the most stable income.

2. Commercial entrepreneurship is trade and exchange operations for the purchase, sale and resale of goods and services.

3. Financial entrepreneurship is the activity of commercial banks, audit firms and insurance companies - this is a kind of commercial entrepreneurship, where the object of sale and purchase is money, currency, securities.

Problems Russian enterprises

The activities of enterprises in Russia are influenced by several factors at once. They can be divided into two groups: factors of the internal environment, due to the characteristics of the enterprise, and factors external environment.

Under the internal environment of the enterprise is understood the totality of all internal factors that determine the processes of its life. Numerous studies confirm the dependence of the internal environment on external conditions.

The external environment implies a set of factors external to a given enterprise, the change in the values ​​of which significantly affects its condition and performance.

The external environment for enterprises is important:

1. as a source of resources;

2. as a consumer of the results of the enterprise and a place of public recognition and evaluation of these results;

3. as a factor that determines the behavior, mode of action of the enterprise, reflected in the setting of goals and the implementation of certain strategies.

Environmental factors are divided into two groups. The first is those that create threats, risks for the activities of the enterprise; the second - forming conditions, opportunities for their development. Defining the strategy for the development of the enterprise, managers tend to choose a course of action that will maximize opportunities and eliminate risks.

In addition to negative changes in the external environment, the internal environment of the enterprise, which largely depends on the size of the small enterprise, also affects the increase in uncertainty and the degree of risks in the activities of small enterprises. Internal environment small business, as well as external, has a number of differences, for example:

In ways of division of labor;

placement of personnel;

Distribution of rights and responsibilities;

Carrying out a marketing policy;

Establishment of financial flows at the enterprise;

Getting information, etc.

Business entities can be:

capable individuals,

Legal entities - commercial organizations,

Foreign citizens, stateless persons,

Foreign organizations.

Non-profit organizations performing spoi statutory provisions may engage in business activities.

Business entities include:

manufacturing business,

Trade,

Financial - credit.

The purpose of the enterprise is the desired state that can be achieved by the coordinated efforts of all employees in a given period of time.

Production structure enterprises - this is a set of production units of the enterprise (workshops, services) included in its composition and forms of relations between them. The production structure depends on the type of products and their range, the type of production and forms of its specialization, on the characteristics of technological processes.

2. OPF of Russian pr-th: a comparative analysis. Economic partnerships and companies; production cooperatives; joint-stock companies; unitary enterprises. Comparative analysis organizational and legal forms of Russian enterprises.

Commercial prospects in Russia: 1) Farms. partnerships : *full- org-ii, participants cat. acc. with a conclusion m / d they are engaged in a contract. deya-tew on behalf of the partnership, and are responsible for its obligations, belonging. their property; this form is most responsible; * limited (on faith)- partnerships, in the cat. along with general partners, there is one or more members of limited partners, a cat. bear the risk of losses associated with the action of the partnership within the limits of the contributions made by them and do not take part in the implementation of the commodity undertaking. activities; 2) Household. Society : *OOO – Society established. 1 or more founders, UK cat. divided into shares of ODA sizes; participants did not answer. on the obligations of the islands and bear the risk of losses only within the limits of the contributions made by them [it is allowed to issue bonds in the amount of the Criminal Code, free. exit of participants from the community]; *volume with add. otvetsven-tyu - this is about-in institutions. 1 or more persons about-va, UK cat. divided into shares defined. legal dock-mi sizes; at the same time, the participants in the society jointly and severally bear the responsibility for its obligations in the same multiple for all to st of their contributions; main the debtor is always yavl. ob-in, but if the assets of the ob-va will not be enough to cover the debts, then the rest of the debt will be accepted. on themselves by the founders in the amount of a multiple of their contributions; * JSC : JSC (corporation) - Society of the Criminal Code cat. divided into def. number of shares; the participants are not liable for its obligations and bear the risk of losses associated. with deya-tew about-va within st, belonging. im shares: # privileged. – no more than 25%, no participation. in control-ii, give the right to receive. guaranteed income; # simple - give the right to participate in the exercise, does not give the right to receive. guaranteed dividends; Joint-Stock Company - about-in, shares a cat. distribution among def. circle of persons do not have the right to conduct OTK. subscription, the number of participants is limited, the number of shareholders is not more than 50 people; 3) Production cooperatives - voluntary. an association of citizens on the basis of membership for the implementation of household activities, created. based on the pooling of share contributions; Mandatory personal labor participation, number of d/b not less than 5 people; 4) Unitary pr-e - commercial org-ia not endowed with the right of ownership to fixed. behind her own-com (government body, federal government) property; property is indivisible and belongs to the state. Association types : *concern - a form of association, allowing. use opportunities for large-scale production, cat. is created on the basis of large state projects; * consortium - a temporary voluntary association formed to solve specific problems (any innovative projects); * cartel - association, based on a cat. there is an agreement on quoting V pr-va, selling prices, terms of sale and delimitation of sales R-s; * syndicate - association presupposing. centralized supply and marketing of members of the syndicate; it allows you to eliminate competition at the stage of procurement of raw materials and marketing T; * trust - a form of association, with a cat. pr-e completely loses its legal, commercial, production. self-sufficient and subject to a single control; * financially -industry . Group - the union of banking and industrial capital, with the aim of providing. financial stability.

Entrepreneurship is an independent activity aimed at meeting social needs and making a profit. Citizens (individuals) and enterprises (legal entities) can engage in entrepreneurship. The status of an entrepreneur is acquired after the state registration of a legal or individual. Types of entrepreneurship are very diverse (Fig. 1).

Types of entrepreneurial activity

Manufacturing Commercial Financial Advisory

Production - trading; - banking; - general management;

goods, services; - trade-purchasing - insurance; - financial

innovative; naya; - audit; control;

Scientific - - trading - intermediary - - leasing; - management

technical; nic; - stock personnel;

Informational - commodity exchanges, exchanges, etc. - marketing, etc.

etc. etc.

Rice. 1. Types of entrepreneurial activity

Without the formation of a legal entity, entrepreneurial activity is carried out by a citizen - individual entrepreneur, but the main form of business organization is the enterprise, it is here that material values and intangible benefits.

In the literature, two similar concepts are widely used - enterprise and firm. A firm is often understood as a legally independent business unit. It may be a large corporation or small company. If the firm consists of one enterprise, the terms are the same. If the firm is large, consists of many enterprises, then it is the firm, and not the enterprise, that acts as an economic entity in the market: it pursues a pricing policy, conducts competition, distributes profits, etc. The terminology has not yet settled down and the term "enterprise" will be used in a broad sense.

Definition. An enterprise is an independent economic entity with the right of a legal entity, created, in accordance with the procedure established by law, for the production of products, the performance of work and the provision of services in order to meet public needs and make a profit.

Enterprises are different in terms of conditions, goals and nature of functioning. They are classified according to different criteria, some of which are presented in Table. 2.

Enterprise types

Depending on the objectives of the activity, any legal entity belongs to one of two categories (Fig. 2): commercial or not commercial organization(in 2000 the ratio between them was 85:15).

Legal entities

Commercial organizations Non-profit organizations

Household Production State Consumer

Partnerships cooperative (artel) and municipal cooperative (union,

and unitary pre-partnerships

acceptance

Household Household On the right of the owner- Public

Associations of the Society of Military Conduct and Religious

(XT) (XO) organizations

Full HT On the right of an operational institution

management (federal

state-owned enterprise) Associations

HT on faith legal

(limited) persons (associations,

CW with limited- Joint stock CW with additional

responsible - society responsible -

(LLC) (JSC) (JSC)

Open joint-stock company Closed joint-stock company

(JSC) (CJSC)

Rice. 2. Organizational and legal forms of legal entities

The activity of a commercial organization is aimed at making a profit, which is its main task. A non-profit organization does not set the goal of making profit and does not distribute it among the participants. Further non-profit organizations we will not do.

Commercial organizations are divided into three large groups: unitary enterprises, production cooperatives, partnerships and societies (the ratio between them in 1999 was 17:13:70).

State and municipal unitary enterprises operate on the basis of only one form of ownership - state or municipal. The property in it is single / unitary (French unitaire - constituting one whole), it is not divided into shares / shares, including between employees of the enterprise. Unitary enterprises on the right of economic management are created by decision of the state or municipal body, who also appoint directors, but the owner is not responsible for the obligations of the enterprise. unitary enterprise on the right of operational management (state-owned enterprise) is created by decision of the government of the Russian Federation, which bears subsidiary (Latin subsidiarius - reserve, auxiliary) responsibility for the obligations of a state-owned enterprise.

Production cooperatives (artels) are voluntary associations of citizens on the basis of membership for joint activities based on their personal labor participation and association of participants on the basis of property shares. Members of a production cooperative shall bear subsidiary liability for the obligations of the cooperative in the amount and in the manner prescribed by law. The profit of the cooperative is distributed among its members in proportion to labor participation, unless otherwise provided by law or the charter of the cooperative.

Business partnerships (HT) and companies (HO) commercial organizations (enterprises) are recognized with authorized (reserve) capital divided into shares (shares) of founders (participants) (the ratio between them in 2000 was 1:3).

Partnerships (HT) differ from companies (CO) in that the former are an association of persons, and the latter are an association of capital, which affects the degree of responsibility of the founders to creditors.

When merging persons (partnership), obligations are satisfied with all the property of the partnership, personal property full members and part of the personal property of incomplete members.

When the capitals (of the company) are combined, the obligations are satisfied only by the property of the company.

Full XT characterized by activity on the basis of an agreement between participants who are liable for obligations with their property; personal participation in the work of all comrades is assumed, decisions are taken unanimously, each has one vote; profits and losses are distributed among the partners in proportion to their shares in the share capital.

Faith partnership(limited) differs from full HT by the presence, in addition to general partners, also limited partners (participants - investors) who have entrusted their capital to general partners and do not take part in the management of the partnership. They share the risk of loss within the limits of their contributions.

HO with limited liability (LLC) operates on the basis of capital divided into shares contributed by the founders. Their personal participation in the affairs is not required, and they bear the risk of losses within the value of their contributions.

CW with additional liability (ALC) It has a peculiarity that if the property of the company is insufficient to satisfy the claims of creditors, the founders of the ALC can be held additionally liable for the debts of the company with personal property, and in a solidary manner. However, the amount of this liability is limited: it does not concern all of their property, as in a general partnership, but only part of it - the same multiple for all of the amount of contributions made (for example, three times, five times, etc.).

Joint Stock Company (JSC)- a commercial organization, the authorized capital of which is divided into a certain number of equal shares, each of which corresponds to one share, giving one vote for management. Shareholders are not obliged to take a direct part in the affairs, they are not liable for the obligations of the joint-stock company, as well as the joint-stock company for their debts.

JSCs are subdivided into open (JSC) and closed (CJSC). In the first authorized capital formed by public (open) subscription for shares among an unlimited number of potential shareholders; moreover, shareholders have the right to sell their shares to anyone, in any quantity without agreement with other shareholders of the OJSC. In a closed JSC, shares are distributed only among the founders or a predetermined circle of persons; the number of CJSC participants cannot exceed 50; shareholders of a CJSC have a pre-emptive right to acquire shares sold by other shareholders of this CJSC.

An open joint stock company can be transformed into a joint stock company at the request of the shareholders and vice versa.

Today JSC has become the most common organizational and legal form. General scheme AO management is defined federal law"About joint-stock companies" and is shown in Fig. 3.

Executive Executive

director directorate

Rice. 3. Management bodies of the joint-stock company