As a collective entrepreneur, enterprises are the main business leaders. Economic theory course. Collective forms of organization of entrepreneurship

Forms of collective entrepreneurship

Collective entrepreneurial activity can be carried out in the following forms:

1) entrepreneurship without forming a legal entity;

2) entrepreneurship with the formation of a legal entity.

The first of the above forms is business activities of several individuals registered as individual entrepreneurs, and carried out on the basis of various civil law contracts... Some of these agreements are provided for in the Civil Code of Belarus (agreement on joint activities), others are not provided for, but they are not prohibited either (limited partnership without forming a legal entity).

Private partnership is the simplest form of collective entrepreneurial activity in the law of the Republic of Belarus and the first type of entrepreneurial association. The members of such an association have a common goal and a common risk. Transactions are made in a secret partnership individually by each participant on his own behalf, in his own interests, under his own responsibility for third parties, but in the common interests, under common responsibility and common risk within the association. Common property in such a partnership may not be formed.

Unlike an unspoken partnership, the existence of which the counterparties of its participants do not know, simple partnership assumes that the participants do not hide its existence from third parties. Wherein third parties, from whom the fact of carrying out joint business activities is concealed, can also be understood as the state.

Note that from the point of view of the norms of tax legislation and Art. 169 of the Civil Code of Belarus, an agreement of an unofficial partnership is an insignificant transaction. According to the Tax Code of the Republic of Belarus (General Part) dated December 19, 2002 No. 166-З, simple partnerships are required to register with the tax authorities, and according to the norms of the Tax Code of the Republic of Belarus (Special Part) dated December 29, 2009 No. 71-З such entities fulfill the tax obligation for the same compulsory payments as legal entities.

In addition to the indicated differences, the secret partnership agreement has other differences, for example, these include the absence of conditions on deposits and common shared ownership of them. In this case, there is either just a kind of a simple partnership agreement with the same tax and legal consequences, or an insignificant transaction aimed at concealing the relationship of a simple partnership (a sham transaction). Most likely in this situation we should talk about an open and hidden simple partnership... But if the agreement does not imply the consolidation of property, but only the coordination of efforts, then such an agreement will not be a simple partnership agreement, including an unofficial partnership agreement. It is most likely that this agreement will be cooperation agreement.

In the Republic of Belarus, a simple partnership is not endowed with the status of a legal entity. A similar approach to the status of this association is observed in the countries of the German family of civil law and in the countries of the Anglo-American family of law (in the latter case, it is called "partnership"). In a simple partnership, a sufficient legal connection with the participants is preserved, which does not allow recognizing the rights of an independent entity for a simple partnership, since the participants retain significant rights and obligations to the property of the partnership. Such a partnership is often called explicit, because the participants in the trade turnover know that they are dealing with a group of persons - a partnership. In a simple partnership, common property is always formed, separate from other property of the participants. The powers in relation to common property are exercised by the partners together, the obligations of the participants in a simple partnership in relation to such property are also common. Responsibility for the obligations of the association is general (depending on whether the partnership is focused on entrepreneurial activity, either joint or shared). However, in a simple partnership, as well as in a tacit one, there is no separate organization responsible for the affairs of the association, since the management of the affairs of the association is carried out either by all the partners together, or by one participant on behalf of the other partners. In addition, other members of the partnership affect its activities in a different way. For example, changes to the agreement on joint activities are made at the agreed will of all partners. However, in a simple partnership there is no organization whose will is higher than the will of the participants. It exists not only as a de facto association (as an unspoken partnership), but also as a legal one (since it exists outside, for third parties).

In practice, education is possible limited partnership without the right of a legal entity... It (in contrast to simple and secret partnerships) has essential signs of the separation of the association from its participants (limited partners). A limited partnership without the right of a legal entity is not provided for in the legal system of the Republic of Belarus, however, it exists in the German family of continental law. In such an association, along with participants with a common interest shown outside, owning the common property of the partnership, conducting its common affairs, bearing joint responsibility for its obligations (ordinary partners), there are also limited partners whose participation in the partnership's affairs is hidden from third parties. The partners in such an association do not participate in the affairs of the partnership (they are not parties to the partnership's transactions), but they have a share in the right to common property with ordinary partners, liability for the obligations of the partnership within the limits of the share contributed to it.

Despite the fact that this agreement is not provided for in the regulatory legal acts of the Republic of Belarus, if it does not contradict domestic legislation, then it can be concluded. but it is not easy to establish whether there are contradictions between the agreement of a limited partnership without the right of a legal entity with the current legislation... On the one hand, an exhaustive list of the emergence of the right of common shared ownership is not stipulated by the current legislation and clause 4 of Art. 246 of the Civil Code of Belarus does not exclude the emergence of the right of common shared ownership on the basis of an agreement even for divisible things (money, securities). However, on the other hand, the attraction of funds from citizens who are not entrepreneurs without the formation of a legal entity (limited partnership, in particular) can be classified as illegal entrepreneurial activity, expressed in the unlicensed execution of banking operations to attract funds. However, at the same time, the emergence of the right of common shared ownership of deposits is not identical with the legal consequences of raising money in the sense of a deposit. Abstracting from this, attracting contributions from third parties to a common cause can be qualified as carrying out illegal business activities without state registration of a limited partnership (as a legal entity), the creation of which is provided for by law in this case. At the same time, a limited partnership does not imply that its participants have the right to share common ownership of the detached property, they lose property rights and acquire obligation rights in relation to the partnership.

The need to use a limited partnership without the right of a legal entity arises when a person is interested in the activities of the partnership more than an ordinary borrower (not opposed to the interests of other participants), but less than a simple partner participating in the affairs of the partnership (the limited partner seeks to limit his participation and liability for the obligations of the association ). The investor has no obligation associated with participation in the partnership, except for the contribution to his common property. The risk for the activities of the association is limited, but the rights to determine the fate of the property of a limited partnership without the right of a legal entity are insignificant. Such a partnership can be considered as the initial form in the transition from a personal entrepreneurial association to a property (capitalist) one.

However, the complication of economic relations required associations that were separate from the composition of the participants. It became necessary that the activities of the association did not stop in connection with the exit, death of a participant. The economic turnover required not to take into account the will of individual participants in the interests of the rest, i.e. transition from unanimous decision-making within an association to decision-making by a majority of its members. Within the framework of the trade turnover, it was necessary to create an organization in which the will of the association did not mix with the will of the participants. Although all decisions and actions of such an association are to a certain extent subordinate to the will of the members of this organization. It represents the next stage in the development of business associations. As a result of the movement from the higher forms of common participation to the primary forms of the personal, a new face appears - legal.

To define the phenomenon as a legal entity, it is important that the will of the participants in the association, the persons who allocated the property, be directed towards the creation of an independent subject of law. Wherein the coincidence of the surname indicated in the firm name of a business partnership and the surname of a person included in this organization does not mean that this legal entity acts on behalf of an individual... This only indicates to third parties that the individual, whose surname appears in the corporate name of the organization, is a member of the partnership.

Legal entity as an independent subject of economic relations has its own rights and obligations that allow him to conclude transactions with participants (creators) of this organization, a single creator (participant). To his personal non-property rights include the right to a firm name and business reputation.

Note that in business associations in which personal participation is more significant than property (business partnerships), provides for subsidiary(close to the guarantee of one person to another for obligations) property liability .

The absence of a transition from the personal to the general hinders the functioning of such entrepreneurial associations as a simple partnership and a limited partnership without the rights of a legal entity, since the same persons act out both personally and as part of the respective partnership. The problem of dividing personal affairs and property (own affairs and property) with personal affairs, part of the common property (affairs and property of the partnership) in such associations is insoluble: control over such activities is difficult, abuse is possible, the general tends to the personal. Giving these partnerships the rights of a legal entity helps to smooth out such contradictions, to make these associations more stable, and, consequently, to make them more applicable in practice.

When a simple partnership approaches a personal one and the appearance business partnership, the basic difference from a full-fledged legal entity is the absence an important structural element of the latter - organizations - an independent structure of governing bodies... In a business partnership, despite the transfer of the rights of a legal entity to it companionship remains since the rights and obligations of such associations acquire through the actions of comrades(and not governing bodies).

Note that limited partnership is a higher form of business association than full partnership since in the first as opposed to the second there is a greater capitalist element(there are limited investors who participate in the partnership to a greater extent by property, and not personally).

The highest form of business association, in which entrepreneurial principles are most clearly visible, which are based on property, and not the personality of a participant in such an association is Joint-Stock Company... Therefore, such an organization has become the most widespread organizational and legal form of capitalist relations.

It should be noted that joint-stock companies belong to the so-called "business companies", which in fact differ little from business partnerships. And taking into account the fact that economic companies are translated into Belarusian as “tavarism”, the sound of these groups of legal entities is almost the same. The division of legal entities into business companies and partnerships is conditional, since it is based on the German division of comrade associations into personal (personal) associations and capital associations... In the first, the personal factor prevails over the property factor, in the second, the capitalist factor prevails over the personal. At the same time, an economic partnership cannot be considered only as an association of persons, and an economic society only as an association of capital. The introduction of two terms (business partnership and business company) is inappropriate, because the legal regulation of these groups of legal entities is largely the same .

Thus, collective entrepreneurship is characterized by such features as a single goal; property separated from the participants; coordination of business management; individual civil liability is transformed into joint liability; business management in a business association is decoupled from the personal will of the participants. Collective entrepreneurial activity can be carried out in the form entrepreneurship without the formation of a legal entity and entrepreneurship with the formation of a legal entity. Private partnership is the simplest form of collective entrepreneurial activity. The highest form of an entrepreneurial association, in which entrepreneurial principles are most clearly visible, which are based on property, and not the personality of a participant in such an association, is Joint-Stock Company.

Commercial activity: lecture notes Yegorova Elena Nikolaevna

1. Private, collective, state entrepreneurship

Entrepreneurial activity is classified according to various criteria: type of activity, forms of ownership, number of owners, organizational, legal and economic forms, the degree of use of hired labor and other indicators.

All types of entrepreneurship can work separately or in combination.

In modern market conditions, state entrepreneurship plays an important role. A market operating according to its own laws, without government regulation, remains only a theory. In reality, the state is an active participant in market relations. Even during the period of free competition, most of the productive forces went beyond the framework of classical private entrepreneurship and the state had to take on the maintenance of large socially important economic structures: railways, post offices, telegraphs, etc. capital and energy-intensive production, the monopolies themselves became interested in strengthening the regulatory role of the state, in its support, ensuring with its help access to new domestic and foreign markets. The market mechanism is unable to solve all the difficulties associated with defense, science, ecology, labor reproduction and, ultimately, with the general economic growth of the country. But there are also disadvantages, since the state cannot always respond in time to changing conditions, thereby restraining production processes.

State regulation of the economy dates back to the Middle Ages. In modern conditions, any state regulates the national economy - with different levels of pressure.

As history has shown, everything is fine in moderation, since both state monopoly and the complete absence of state regulation cause significant damage to the country's economy. With skillful and competent influence by means of tax policy, the legislative system, etc., amazing results can be achieved. During the twentieth century, the state's own entrepreneurial activity was formed and expanded, the state sector in the economy was gaining an increasing share.

State entrepreneurship takes over management in cases where huge capital investments are required, the return period is long and the risks are high. This is where the main difference from private entrepreneurship emerges: the primary goal of state entrepreneurship is not making a profit, but solving socio-economic problems (ensuring the necessary rates of economic and production growth, mitigating cyclical fluctuations in the economy, ensuring employment and eliminating unemployment, stimulating scientific and technological progress etc.).

There are also difficulties that state entrepreneurship has to solve:

1) provision of benefits;

2) financial assistance to important science and capital-intensive sectors of the economy;

3) stimulation of scientific and technological progress and strengthening of the country's place in the world economy;

4) the creation of new industrial enterprises;

5) an increase in the number of jobs;

6) protection of the environment and ecological situation;

7) development of fundamental scientific research;

8) the production of goods that are, by law, a state monopoly.

However, for objective reasons, private entrepreneurship is developing at a faster pace than the state one. There are always political motives in the activities of state-owned enterprises, which often run counter to economic ones.

The state can regulate market relations only when it has powerful economic control levers in its hands.

The state influences the market mechanism through:

1) their expenses;

2) taxation;

3) regulation;

4) state entrepreneurship.

Government expenditures represent government purchases and transfer payments. Such expenditures contribute to national income and directly use resources.

Taxation is an irreplaceable element of public policy. Taxes make up 75–85% of the budget. The state levies various types of taxes.

With high tax rates, massive tax evasion begins, and budget replenishment decreases. It's a vicious circle.

The legislative form of regulation shapes the activities of entrepreneurs (antimonopoly laws).

Tax and credit forms affect the national volume of production, changing the volume and direction of production, affecting private and collective entrepreneurship.

A collective enterprise acts in two forms: on the one hand, it hires a labor force, on the other, the members of the labor collective live off the sale of their own labor force. This feature determines the specifics of the economic behavior of such an enterprise.

The utility function of a collective enterprise is comparable to the utility function of a family enterprise and includes the total cash income and the total free time of the work collective. Each of its members is faced with a contradiction in the desire to get the maximum income and free time. Valuation in this case will be subjective.

In a collective enterprise, there is another task that does not face the family economy: the division of income among the members of the collective. Often due to dissatisfaction with this issue, labor motivation decreases and production efficiency falls.

Most often, this species is found in agriculture. As a rule, the entire volume of manufactured products is sold on the free market at market prices, so the proceeds from sales are equal to the cash income of the labor collective. Collective income is divided into 2 parts: the first is distributed in proportion to the work expended by each member of the collective, the other is divided according to other principles determined by the members.

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Plan

Introduction

Collective entrepreneurship

Joint-Stock Company

Management of a joint stock company

Partnerships

Limited liability company

Conclusion

Bibliography

Introduction

Collective entrepreneurship

At the end of the XX century. collective forms of entrepreneurship have taken a dominant position in both small and large-scale business.

Despite the difference in state legislation, world practice testifies to the presence of the following well-established collective forms of business activity: business partnerships; business companies; joint stock companies; associations, unions.

The legal name of these forms of collective entrepreneurship in individual countries may change over time, but their organizational forms and economic content are basically preserved, improved and remain almost unchanged for decades.

Recreation in the form of an enterprise organization of the elements inherent in its practical activities is aimed at providing the very economic activity with a legal basis. In other words, the individual actions of the enterprise are combined in a single model. This is especially true for joint-stock production and economic structures, since it is this form of enterprise that most clearly carries out the division of activities into levels, and at the same time reflects these levels in the elements of corporatization. Thus, conditions are created for researching the activities of the enterprise, both according to production data, and according to the price of shares and other shareholder information.

Joint-Stock Company

Joint-stock company (JSC) is a form of enterprise, the funds of which are formed by pooling capital, issuing and placing shares. The difference between a limited liability company (000) and a joint-stock company is mainly in the fact that in the first case people (entrepreneurs) unite to work together, and in the second case they pool primarily capital for its joint use. In both cases, the members of the company are responsible for the results of its activities, limited by their contributions.

A joint-stock company is created on the basis of a voluntary agreement of legal entities and individuals (including foreign ones), which pool their capital and aim to generate profit by satisfying social needs with their products.

Joint-Stock Company:

Is a legal entity;

Bears property liability to creditors; has property that is completely separate from the property of individual shareholders;

Owns cash share capital divided into parts (shares). Joint-stock enterprises have the following advantages:

Ability to attract additional investment by issuing shares;

The liability of the partner-shareholders is limited to the value of the shares with a general economic interest;

Entrepreneurial risk is reduced;

The transition of capital assets from industry to industry is facilitated.

A JSC usually operates indefinitely, unless otherwise provided by its charter. The transfer of a share of ownership is carried out through the sale of shares (sometimes a different procedure may be indicated in the constituent documents). The appearance of additional owners of shares is stipulated by the charter.

The management function of the JSC is performed by the board, which jointly selects the executive bodies: the director, his deputies, the chief accountant, etc.

The authorized capital of a JSC represents a certain amount of money, consisting of contributions from shareholders. The size of the authorized capital is determined by the founders of the company based on the need for monetary and other funds to start its activities. A JSC is liable to creditors not only for the amount of the authorized capital, but also for the value of all property.

The authorized capital at the time of foundation of the company must consist of the specified number of shares, divisible by 10, with the same par value. Usually, the lower limit of the authorized capital is set, which, for example, in Russia in the mid-90s. could not be less than 100 million rubles (in prices of the corresponding years).

The contribution of a JSC participant can be monetary funds in rubles and foreign currency, as well as buildings, structures, equipment and other material values, securities, including inventions, patents, rights to use land, water and other material resources. The value of the property is determined by the general meeting of the participants.

The company also creates a reserve fund, which must be at least 15% of the authorized capital. The formation of the reserve fund is carried out through annual deductions until the fund reaches the size specified in the constituent documents. The amount of annual deductions, as a rule, cannot be less than 5% of the amount of net profit.

The property of a joint-stock company may exceed the authorized capital or be equal to it. Legislative norms often provide for the need to exceed the value of the property over the authorized capital (otherwise, the distribution of profits among shareholders may be limited). If the JSC incurred financial losses in this year, which led to a decrease in the size of the property, then next year it is necessary to use part of the JSC's profit to achieve the ratio specified in the charter.

The authorized capital of a JSC is formed through a public subscription to shares or by distributing shares among the founders.

In the first case, an open AO is formed, in the second case, a closed one. Shares of an open company can be transferred from one person to another without the consent of other shareholders. The shares of a closed joint stock company are distributed among its members. Currently, the most widespread is the second option. The transfer of shares of members of a closed joint-stock company to another person is carried out only with the consent of other members of the company.

- they are legal entities;
- the main purpose of their activities is to make a profit and distribute it among themselves (participants);
- they are the only owners of their property;
- they are formed by agreement of their founders on a voluntary basis.

The difference lies in the fact that partnerships are considered by law as associations of capital. Societies, unlike partnerships, do not offer (although they do not exclude) the personal participation of the founders in its affairs. Societies can be created by one person and have a single participant (in the form of LLC). The capital of the company is formed from the first contributions of its members. All types of deposits receive a monetary value by agreement between the participants. The distribution of the received profit is carried out in accordance with the share of the capital of the participant of the company. According to the degree of property liability, companies are divided into full, limited and mixed.

A general partnership arises on the basis of full and joint property liability. The activities of the participants are considered the activities of the partnership itself, and each of the participants is responsible for all of his property, including personal, regardless of whether it is used in the activities of the company or not. A full partnership presupposes a high degree of trust in each other, so the circle of participants is very limited. For the formation of a full partnership, one constituent document is required - the constituent agreement, indicating the contributed capital. When a participant leaves the partnership, his contribution is withdrawn in the same form in which it was made.

A limited partnership consists of two groups of participants. Some carry out entrepreneurial activities on behalf of the partnership and bear unlimited liability with all their property (general partners), others (investors) contribute to the partnership's property, but do not answer with personal property for its obligations, but bear only the risk of losing their contribution. Therefore, they are forced to fully trust the participants with full responsibility. The possibilities of partnerships are usually not great due to the small size of the contributed capital. A limited liability company is an enterprise whose authorized capital is divided into shares, and the members of the company are not liable for its obligations and do not bear the risk of losses, only within the limits of their contributions. Thus, their liability for the company's obligations is limited to the amount of the contribution, hence the name "limited liability company". In this case, we are talking about the limited liability not of the company itself, but of its participants. A limited liability company has two constituent documents: a charter and a memorandum of association. At the time of registration of the company, the authorized capital must be paid by its participants not less than half, the rest of the authorized capital must be paid during the first year of the company's activity. If this is not done, then the authorized capital of the company must be reduced accordingly or the company must be liquidated. An increase in the authorized capital of a company is allowed only after all its participants have made contributions in full. The supreme governing body is the general meeting of participants.

An additional liability company is a modification of a limited liability company with the only difference that the participants of such a company bear additional liability in a multiple of their contribution.

A joint stock company is a business company, the authorized capital of which is divided into a certain number of shares (securities of equal par value). A share is a unit of authorized capital. Shareholders are not liable for the obligations of the company. Only in case of non-payment of the full value of the shares, the shareholders shall be jointly and severally liable for the obligations of the company within the limits of the unpaid part of the shares they hold. The constituent document of a joint stock company is its charter. The supreme governing body is the general meeting of shareholders.

Joint-stock companies are divided into open and closed. An open joint-stock company is created by open subscription to shares: the shareholders of such a company have the right to freely dispose of their shares. The annual balance sheets and reports of such a company must be published. The number of shareholders of an open joint stock company is not limited.

In a closed joint stock company, all shares are distributed among the founders. Shareholders of such a company can dispose of their shares, but in this case, other shareholders have a preferential purchase of shares. Public reporting in closed joint stock companies is not required. The number of shareholders of a closed company should not exceed 50. The property of a joint-stock company belongs to him by right of ownership. Shareholders have only the right of obligation to claim the company. The property of the company is reflected in its independent balance sheet. The most important part of the company's property is its authorized capital. The minimum amount of the authorized capital for an open type of company is 1000 minimum wages, and for a closed 100 minimum wages. The authorized capital of a joint stock company is subdivided into shares. Shares can only be issued by joint stock companies. They are subdivided into registered and bearer ones. Shares are subdivided into ordinary and preferred. Ordinary shares give the right to receive a dividend and the right to vote at a public meeting of shareholders. The preference share gives the right in a predetermined amount. The number of preferred shares should not exceed 25% of the authorized capital. Holders of preferred shares do not have the right to vote at the general meeting of shareholders. The main type of preferred shares is cumulative shares. Dividends on such shares are not paid annually, but can be accumulated in accordance with the procedure provided for in the company's charter. Dividends are paid out of the company's profits; they can be distributed quarterly, once every six months or according to the annual results of the company's activities. The supreme governing body of a closed company is the general meeting of shareholders. The general meeting is competent to make decisions if there are shareholders holding 50% of voting shares. The general meeting elects the board of directors (supervisory board) for one year, which determines the priority areas of the company's activities, places bonds and other securities, uses reserve and other funds, and solves many other issues. In a joint-stock company, real power is concentrated in the hands of the founders, managers (managers), rather than shareholders, and managers often act independently and independently. Only a controlling stake in one or another member of the corporation makes them comply with the requirements of the latter. It is very difficult to acquire a controlling stake. The joint-stock company bears a heavy tax burden: its income is taxed, it must be paid to insurance, pension and other funds. In addition, the tax is imposed on the wages of employees, income of shareholders from dividends. Compared to other forms, joint stock companies are more stable and stable, capable of carrying out large-scale projects.

The legislation provides for the existence of such forms as state and municipal enterprises. The owner of state-owned enterprises is the state represented by federal (regional) government bodies, the owner of municipal enterprises is local self-government bodies. The state (municipality) acts as the owner, but it is not responsible for the debts of its enterprises.

There is another, special form of collective entrepreneurship and the organization of the labor activity of citizens, based on the principles of equality of all its participants. These are production cooperatives (artels) - associations of citizens who are not entrepreneurs, which are created for joint economic activities on the basis of personal labor participation and the combination of certain property contributions (shares). The members of the cooperative bear additional responsibility for its debts with their personal property within the limits established by law and the charter of the cooperative. Income is allocated according to the labor participation of the members, and not proportionally to the contributions.

Course work

on economic theory on the topic:

"Collective forms of entrepreneurship"

Voronezh, 2007

Introduction 3

1. Business partnerships and companies_ 5

1.1. Partnership (partnership) 5

1.2. Business companies_ 10

2. Production cooperative_ 19

3. Holdings_ 22

Conclusion 24

Introduction

Entrepreneurship acts as a special type of economic activity, which is now considered one of the main factors of economic growth, the most important condition for the functioning of the market system. It is a dynamic, innovative process. This is the process of creating something new with value, a process that brings monetary income and personal satisfaction with the result achieved. Entrepreneurship doesn't necessarily mean inventing something new. It can be manifested in the search for a new sales market and in the use of price differences in two or more markets. Every entrepreneur acts as a business person, but not every business person can be classified as an entrepreneur. An entrepreneur is a person who takes on the risk associated with the organization of a new enterprise, the development of a new idea, or a new type of product offered to society. He is able to creatively solve the problem of matching needs with economic resources. The ability to find ideas, set goals, and implement them in specific deeds is one of the characteristic features of successful entrepreneurs. An entrepreneur must have such qualities as: initiative, decisiveness, perseverance, responsibility, organizational skills, the ability to persuade and establish connections. He must be competent in the area of business in which he is planning or running his own business. An entrepreneur must have a good understanding of what the market is and what tools and dependencies operate here. It is necessary to clearly know the legal side of the matter - the relevant sections of the legislation, the tax system, to be guided by the production technology, manufactured products, sales opportunities.

Entrepreneurship is an integral attribute of the market economy, the main distinguishing feature of which is free competition. Although the history of entrepreneurship goes back centuries, its modern understanding was formed during the formation and development of capitalism, which chose free enterprise as the basis and source of its prosperity. To better understand what entrepreneurship is, let's turn to its history.

The history of entrepreneurship is a very relevant topic and arouses a lively scientific and public interest. It starts from the Middle Ages. Already at that time, merchants, traders, artisans, missionaries were beginning entrepreneurs. The activities of merchants were aimed at exploiting the existing discrepancies between supply and demand, and the source of their income was the difference in prices of goods moved from market to market. During this period, the functional content of entrepreneurship was limited to the use of the emerging market imbalance, and its dominant pretext was the conjugation with a high degree of risk. With the rise of capitalism, the pursuit of wealth leads to the desire for unlimited profits. The actions of entrepreneurs take on a professional and civilized character. Often an entrepreneur, being the owner of the means of production, also works in his own factory, in his own factory. From the middle of the XVI century. share capital appears, joint-stock companies are organized.

Entrepreneurship has existed in Russia for a long time. It originated in Kievan Rus in a trade form and in the form of crafts. Small traders and merchants can be considered the first entrepreneurs in Russia. The greatest development of entrepreneurship belongs to the years of the reign of Peter I (1689 - 1725). All over Russia, manufactories are being created, such industries as mining, arms, cloth, linen are rapidly developing. The most famous representative of the dynasty of industrial entrepreneurs at that time was the Demidov family, the ancestor of which was a Tula merchant. Further development of entrepreneurship was restrained by the existence of serfdom. The reform of 1861 became a serious stimulus for the development of entrepreneurship. The construction of railways began, heavy industry was reorganized, and joint-stock activity was revived. Foreign capital contributes to the development and reorganization of industry. In the 90s of the XIX century, the industrial base of entrepreneurship was finally formed in Russia. At the beginning of the 20th century, entrepreneurship is becoming a mass phenomenon in Russia. The process of monopolization of firms begins. Among the large firms known are "Prodamet", "Prodvelom", "Produgol", partnerships of the Russian-American manufactory, the Nobel brothers and others. Unfortunately, in Russia after the end of the First World War and the end of two revolutions, a course was taken to eliminate market economic ties. Some revival in entrepreneurial activity was brought about by a new policy - NEP (1921-1926). However, since the end of the 1920s, entrepreneurship has been curtailed again, and only in the 90s began its reanimation in Russia. In October 1990, the Law “On Property in the RSFSR” was adopted, in December 1990 - the Law “On Enterprise and Entrepreneurial Activity”. From the moment when private property and entrepreneurial activity were restored to their rights, the development of joint-stock companies, partnerships and other forms of enterprise activity began.

Entrepreneurship, as a special form of economic activity, can be carried out both in the state and in the private sector of the economy. There are two main organizational and legal forms of entrepreneurship: individual and collective entrepreneurship. In this work, as can be seen from the topic, we will talk about collective entrepreneurship.

Business partnerships and companies

The most common forms of collective entrepreneurial activity are economic partnerships and societies in which any activity can be carried out: production, trade, intermediary, insurance, etc. In accordance with the Civil Code of the Russian Federation, business partnerships and companies are commercial organizations with authorized (joint) capital divided into shares (contributions) of founders (participants). The property created at the expense of the contributions of the founders (participants), as well as produced and acquired by a business partnership or society in the course of its activities, belongs to it on the basis of ownership (clause 2 of article 66 of the Civil Code of the Russian Federation).

Partnerships and societies have many things in common:

· State bodies and local self-government bodies are not entitled to act as participants in business companies and investors in limited partnerships, unless otherwise provided by law.

· Institutions can be members of business companies and investors in partnerships with the permission of the owner, unless otherwise provided by law.

· The law may prohibit or restrict the participation of certain categories of citizens in business partnerships and companies, with the exception of open joint stock companies.

· Business partnerships and companies may be founders (participants) of other business partnerships and companies, with the exception of cases provided for by this Code and other laws.

· A contribution to the property of a business partnership or company may be money, securities, other things or property rights or other rights that have a monetary value.

· Business partnerships, as well as limited and additional liability companies are not entitled to issue shares (clause 2, article 66 of the Civil Code of the Russian Federation).

The difference lies in the fact that partnerships are considered by law as associations of capital. Societies, unlike partnerships, do not imply (although they do not exclude) the personal participation of the founders in its affairs. According to the degree of property liability, companies are divided into full, limited and mixed. Let's consider each of these forms in more detail.

1.1. Partnership (partnership)- a closed association with a limited number of participants carrying out joint activities on the basis of shared ownership and directly participating in management.

Among the features that characterize the partnership are:

· Fixed composition of participants;

· Equity participation in the enterprise;

· Participants are personally liable.

Organizationally, a partnership, although it requires an agreement between its participants, remains a fairly simple form of organizing entrepreneurship. Meanwhile, while retaining the advantages of an individual entrepreneur, this form provides much greater opportunities for attracting resources by expanding the circle of participants. A wider property base allows expanding the possibilities of attracting credit sources, now guaranteed by the property of all participants. In addition, the consolidation of the knowledge of many people, the possibility of their specialization in certain functions of enterprise management, to a large extent removes the problems faced by an individual individual entrepreneur. The stability of the enterprise itself is greatly increased, the existence of which is now not so strongly connected with the personality of the owner, since the shares can be transferred to other persons in the event that any of the participants leaves the business. However, the partnership is not without its drawbacks. First, the division of management functions among the participants in the partnership creates difficulties in the form of possible conflicts, both on the basis of competition between the participants and the struggle for leadership. In addition, the efficiency in decision-making is reduced. Secondly, the partnership still retains the excessive responsibility of the participants, moreover, to a large extent now due to other people's mistakes. All this makes this form of organization of entrepreneurial activity quite vulnerable, it is the least common.