Organizational and legal forms of enterprises are industrial. Organizational and legal forms of enterprises in the Russian Federation. In what cases the skill of writing OPF may be required

Types of organizational and legal forms of organizations represent a classification of economic entities in modern conditions... The main feature of this classification is the division of economic entities in accordance with the organizational and legal form of companies.

The types of organizational and legal forms of organizations are regulated by the Civil Code of the Russian Federation (Civil Code of the Russian Federation), which introduced the concepts of "commercial organization" and "non-commercial organization".

Types of organizational and legal forms of organizations

In accordance with the nature of the activities of enterprises, the types of organizational and legal forms of organizations include:

Enterprises of a commercial nature,
Non-commercial enterprises,
Organizations without education legal entity;
state (municipal) organization;
state (unitary) enterprise.

Currently, there are the following types of organizational and legal forms of organizations that carry out commercial activities: society, partnership, joint stock company, unitary enterprises.

In addition, there is a category that includes production cooperatives... In the sphere not commercial organizations a consumer cooperative can be distinguished, public organizations(movements, associations), foundation (non-profit partnership), partnerships (horticultural, dacha, homeowners), association (union), non-profit companies of an autonomous type.

For enterprises that do not form a legal entity, the following types of organizational and legal forms of organizations may be envisaged: mutual investment funds, a simple partnership, a branch (representative office), an individual entrepreneur, a farm (peasant) economy.

Shape selection

The types of organizational and legal forms of organizations, in addition to the nature of the main activity, are influenced by some other factors, among which there may be organizational and technical, economic and social.

In accordance with organizational and technical factors, the types of organizational and legal forms of organizations are determined based on the number of founders, their characteristics, areas commercial activities, the nature and novelty of the products produced. When taking into account the social and economic factor, the volume start-up capital and personal characteristics the entrepreneur himself and his team.

Also, the types of organizational and legal forms of organizations may be limited by current legislation. For example, commercial organizations with the status of a legal entity can be created only in the form of a partnership of any type, a society (open or closed, with limited liability).

Types of organizational and legal forms of commercial organizations

The types of organizational and legal forms of commercial organizations can also be classified into several types:

Business partnership, divided into full and based on faith, the difference between which lies in the degree of responsibility of the participants (comrades). In a complete society, the comrades in obligations are liable with all their property, and in a society based on faith, they are liable in accordance with the size of their contributions.
Economic society (LLC), joint stock company (JSC). The capital of the LLC includes the contributions of the participants and is divided into shares, in the JSC the capital is divided into the corresponding number of shares.
A production cooperative is a voluntary association of members (citizens), it is based on membership and share contributions, as well as on the personal labor of the participants.
Business partnerships are very rare, almost never mentioned in the Civil Code. Such businesses are regulated by a separate law.
Peasant farms are an association for the purpose of maintaining Agriculture based on the personal participation of citizens in business and their property contributions.

Examples of problem solving

EXAMPLE 1

Exercise

The types of organizational and legal forms of organizations without the formation of a legal entity include:

1) Joint stock company,

An independent business entity operating in conditions market economy, is an enterprise. An enterprise is created to manufacture products, perform work and provide services in order to meet consumer demand and make a profit. It independently carries out its activities, sells its products, uses the profit that remains at its disposal after paying taxes and other mandatory payments.

In the Russian Federation, enterprises located in federal property, state property of the republics within the Russian Federation, territories, regions, autonomous regions, autonomous districts, municipal and private property. The relations of the enterprise with other enterprises, organizations, institutions, state and municipal authorities and citizens are regulated by law.

The constituent documents of the enterprise are its charter, as well as the decision on its creation and the agreement of the founders. The charter determines the organizational and legal form of the enterprise, management and control bodies, the procedure for distribution of profits and the formation of funds. Termination of the enterprise can be carried out in the form of liquidation or reorganization. The forms of reorganization of an enterprise are merger, acquisition, division, separation from the previous structure or transformation into another organizational and legal form.

The scale and nature of the organizational problems faced by the manager differ depending on the size of the enterprise. For example, organizational problems small businesses focus on segregating work, assigning responsibilities and scoping controls. Midsize businesses are more busy using functional organization, staff rationalization and coordination. Large organizations have problems with decentralization, balancing the efforts of different departments as enterprises grow.

The degree of involvement of enterprises in market forms of management largely depends on its focus on consumer demands and the production of competitive products. Well-organized businesses are more efficient. If an enterprise is created and operates on the basis of modern principles, then the satisfaction of its employees with the results of work is higher. An irrational organization takes much longer to solve problems, many of which are generated by the organization itself.

The company's activities are cyclical. Failures and disruptions in this activity are symptoms of problems in the organization itself. It is important to study these symptoms, make changes and organizational adjustments, and monitor how problems are resolved. From these positions, the organizational structure of the enterprise should be based on such principles as the possibility of flexible response to changes in market needs, ensuring the optimal level of decentralization management decisions, personalized responsibility for the organization and performance of enterprise functions. These principles should be reflected in the approved regulation on the organizational structure of the enterprise. The main range of issues regulated by this provision can be summarized as follows:

the main directions of the enterprise;

the main functions of enterprise management (marketing, organization of production, finance, economics, accounting, personnel, information service);

the composition of the service functions of the enterprise;

determination of the type of structure (linear, linear-functional, divisional, matrix, combined);

the composition of the organizational units of the enterprise, the functions assigned to them and the determination of the order of work for their implementation (rights, obligations, terms, measures of encouragement and punishment);

excretion independent units(auxiliary, service), the formation of profit centers;

determination of the order of control of conformity organizational structure directions of the enterprise and personification of responsibility for the implementation of the specified control function.

Types of organization of business entities

In accordance with the Civil Code of the Russian Federation, in force since the beginning of 1995, legal entities that are commercial organizations can be created in various forms (Fig. 3.3).

Rice. 1.3

Business partnerships and societies are commercial organizations with joint (pooled) capital, divided into shares (contributions) of its participants. Business partnerships can be created in the form of a full partnership and limited partnership (limited partnership). Business companies can be created in the form of a joint stock company, limited liability company or with additional liability. Participants in general partnerships and general partners in limited partnerships can be individual entrepreneurs and / or commercial organizations. By the participants business companies and investors in limited partnerships can be citizens and legal entities. State bodies and bodies local government does not have the right to act as participants in business companies and as investors in limited partnerships, unless otherwise provided by law.

A general partnership is a partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activity on behalf of the partnership and are responsible for its obligations with all their property.

A limited partnership (limited partnership) is a partnership in which, along with the participants performing on behalf of the partnership entrepreneurial activity and liable for the obligations of the partnership with their property (general partners), there are one or several contributors (limited partners) who bear the risk of losses associated with the activities of the partnership within the amount of their contributions, and do not take part in the entrepreneurial activities of the partnership.

A limited liability company is a company established by one or more persons, authorized capital which according to constituent documents divided into shares of certain sizes; members of a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their contributions.

An additional liability company is a company founded by one or more persons, the authorized capital of which, in accordance with the constituent documents, is divided into shares of certain sizes; the participants of such a company jointly bear subsidiary liability for its obligations with their property in an amount that is a multiple of the value of their contributions, determined by the constituent documents of the company.

Joint-stock company is a company, the authorized capital of which is divided into a certain number of shares; members of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares. A joint stock company, whose members can alienate their shares without the consent of other shareholders, is recognized as an open joint stock company. Such a joint-stock company has the right to conduct an open subscription to the shares issued by it and their free sale under the conditions established by law and other legal acts. A joint-stock company, the shares of which are distributed only among its founders or another, predetermined circle of persons, is recognized as a closed joint-stock company. Such a company does not have the right to conduct an open subscription to the shares issued by it or otherwise offer them for purchase to an unlimited number of persons.

A production cooperative (artel) is a voluntary association of citizens for a joint production or other economic activity(production, processing, sale of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services) based on their personal labor and other participation and the combination of their property shares.

A unitary enterprise is a commercial organization that is not endowed with the ownership right to the property assigned to it. The property of a unitary enterprise is indivisible and cannot be distributed by contributions (shares, shares), including among the employees of the enterprise. The property of a state or municipal unitary enterprise is, respectively, in state or municipal ownership and belongs to such an enterprise on the basis of economic management or operational management.

A non-profit organization is an organization whose main purpose is not to generate profit and distribute it among its participants. Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, to protect the health of citizens, develop physical culture and sports, satisfying the spiritual and other interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public goods. Non-profit organizations can be created in the form of public or religious organizations (associations), non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other foundations, associations and unions, consumer cooperatives, as well as in other forms provided for by federal laws.

The distribution of registered economic entities by type of ownership is evidenced by the following data (as of January 1, 1999): state and municipal property - 11.4%, private property - 76.1%, mixed Russian property - 5.8%. 74.7% of private organizations were founded by individual citizens. Share of enterprises established by citizens in trade and public catering is 90%, in industry - 82.4%, in construction - 82.5%, in real estate transactions - 83.9%.

In the Russian Federation, enterprises with foreign investments can be created and operate in the form of:

enterprises with equity participation of foreign investments ( joint ventures), as well as their subsidiaries and branches;

enterprises wholly owned by foreign investors (foreign enterprises), as well as their subsidiaries and branches;

branches of foreign legal entities.

There are legislative and normatively oriented regulators of business relations. At the same time, the state is assigned such functions as:

establishment of regulatory requirements for the content and quality of entrepreneurial activity and, accordingly, products, goods, services (quality standards, environmental, sanitary standards, etc.);

determination of procedures for conducting economic affairs by issuing licenses, adopting documents on the procedure for carrying out economic activities;

the introduction of prohibitions and sanctions for deviating from the norms of the law;

control and supervision over the observance of legality in entrepreneurial activity.

Organizational and legal form

An economic entity is a form of an economic entity recognized by the legislation of a particular country, which fixes the method of securing and using property by an economic entity and the resulting legal position and the goals of the activity.

Organizational and legal form- the method of securing and using property by an economic entity and the resulting legal status and goals of entrepreneurial activity.

In the all-Russian classifier of organizational and legal forms (OKOPF) (OK 028-99 (as amended by amendment N 1/99)), each organizational and legal form corresponds to a two-digit digital code, the name of the organizational and legal form, and the collection algorithm.

Classification of organizational and legal forms in the Russian Federation

There are the following types of organizational and legal forms of business entities (hereinafter also OPF):

OPF of economic entities that are legal entities-commercial organizations

Partnerships
Societies
Joint Stock Companies
Unitary enterprises
- Unitary enterprises based on the right of economic management
- Unitary enterprises based on the right of operational management
Other

OPF of economic entities that are legal entities-non-profit organizations

Public associations (including religious associations)
- Bodies of public amateur performance
Foundations (including public funds)
Institutions (including public institutions)
Indigenous minority communities
Associations of legal entities (associations and unions)
Associations of peasant (farmer) households
Horticultural, horticultural or suburban non-profit partnerships

OPF of business entities without the rights of a legal entity

Simple partnerships

Examples of OPF

state and municipal institutions

The simplest name for OPF of state institutions is FGU (federal) and GU (regional, Moscow and St. Petersburg). Sometimes the word "budgetary" is added to the OPF, for example, in the OPF forestry, correctional colonies. The name of the OPF may include the word "regional" and even the name of the subject of the Russian Federation: "Novosibirsk region", "city of Moscow", but not necessarily.

OPF of state institutions:

Federal government agency
Regional state institution (State regional institution), OSU
Government agency
Federal state state-financed organization

Federal State Budgetary Institution of Science

Regional state budgetary institution
State budgetary institution of the Novosibirsk region
State budgetary institution of the city of Moscow
State budgetary institution
State (municipal) treasury institution

Educational, health and cultural institutions have their own names of OPF:

OPF of educational institutions:

Federal State Autonomous educational institution higher vocational education
State educational institution of higher professional education
State educational institution of secondary vocational education
State educational institution
Municipal budgetary educational institution
Municipal preschool educational institution

OPF of military educational institutions:

Federal State Military Educational Institution of Higher Professional Education
State military educational institution of higher professional education

OPF of healthcare institutions:

Federal State Healthcare Institution
State healthcare institution
Municipal health care institution

OPF of cultural institutions:

Federal state institution culture
State budgetary institution of culture of the Sverdlovsk region
State cultural institution of the city of Moscow

Unusual OPF:

Regional state educational institution for orphans and children left without parental care
State special rehabilitation educational institution of secondary vocational education - technical school for the disabled
Federal state educational institution of secondary (complete) general education "Astrakhan Suvorov Military School of the Ministry of Internal Affairs of the Russian Federation"- does not have the indication "military".

state and municipal unitary enterprises

OPF of unitary enterprises:

Federal State Unitary Enterprise
State Regional Unitary Enterprise
State unitary enterprise
Municipal unitary enterprise

Sources of

Chapter 4
Federal Law of 19.05.1995 N 82-FZ "On public associations"
Resolution of the State Standard of the Russian Federation of March 30, 1999 N 97(as amended on 09.06.2001) "On the adoption and implementation of all-Russian classifiers" (together with " the all-Russian classifier forms of ownership "OK 027-99)

Links

The choice of the organizational and legal form of the enterprise - article by Doctor of Economics, Professor Adukov

Wikimedia Foundation. 2010.

Las Casas, Bartolomé de
Victor Emmanuel II

See what "Organizational and legal form" is in other dictionaries:

Organizational and legal form - Legal form, in which the registration and activities of a legal entity are carried out. Examples of organizational legal form are Open Joint Stock Company, Closed Joint Stock Company, Limited Partnership, Limited ...

PROPERTY FORM ORGANIZATIONAL AND LEGAL- Organizational form of ownership of the means of production, enshrined in national legislation Dictionary of business terms. Academic.ru. 2001 ... Business glossary

Legal form of activity- organizational and managerial form of activity of authorized entities. Its legal essence is that it is based on the prescriptions of law and always entails the occurrence of certain legal implications... Unlike the actual ... ... Theory of State and Law in Schemes and Definitions

FORM OF PROPERTY, ORGANIZATIONAL AND LEGAL- the organizational form of ownership of the means of production enshrined in national legislation ... Big Dictionary of Economics

Legal system- This article or section needs revision. Please improve the article according to the rules for writing articles ... Wikipedia

Joint Stock Companies- Organizational legal form of an enterprise, which for its obligations to creditors is responsible only for the property that belongs to it. Shareholders do not bear any responsibility to creditors, they only risk ... Terminological dictionary of a librarian on socio-economic topics

Full partnership- Organizational and legal form of a commercial organization. A partnership is recognized as a full partnership, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and ... ... Vocabulary: accounting, taxes, business law

FEDERATION COUNCIL MEETING- organizational and legal form of consideration by the upper chamber of the Federal Assembly of issues assigned by the Constitution of the Russian Federation to its jurisdiction. The regulations of the Federation Council stipulate that the chamber holds meetings from September 16 of the current to 15 ... ... Encyclopedic Dictionary "Constitutional Law of Russia"

Organizational and legal form Is a form of organization of entrepreneurial activity, enshrined in a legal manner. It defines the responsibility for obligations, the right to transactions on behalf of the enterprise, the management structure and other features of the economic activities of enterprises. The system of organizational and legal forms used in Russia is reflected in Civil Code RF, as well as in the arising from it regulations... It includes two forms of entrepreneurship without forming a legal entity, seven types of commercial organizations and seven types of non-profit organizations.

Let's consider in more detail the organizational legal forms legal entities that are commercial organizations. Entity - an organization that has a separate property in the ownership, economic management and operational management is responsible for its obligations with this property and can, on its own behalf, acquire and exercise property rights and bear obligations.

Commercial are called organizations that pursue profit as the main goal of their activities.

Business partnership is an association of persons directly involved in the activities of the partnership, with the joint capital divided into the shares of the founders. The founders of a partnership may be members of only one partnership.

Complete a partnership is recognized, the participants of which (general partners) are engaged in entrepreneurial activities on behalf of the partnership. In the event of a lack of property of the partnership to pay off its debts, creditors have the right to demand satisfaction of claims from the personal property of any of its participants. Therefore, the activities of the partnership are based on personal and trusting relationships of all participants, the loss of which entails the termination of the partnership. The profits and losses of the partnership are distributed among its participants in proportion to their shares in the contributed capital.

Fellowship on Faith (limited partnership) - a kind of full partnership, an intermediate form between full partnership and a limited liability company. It consists of two categories of participants:

general partners carry out entrepreneurial activities on behalf of the partnership and bear full and joint responsibility for the obligations with all property belonging to them;
investors make contributions to the property of the partnership and bear the risk of losses associated with the activities of the partnership within the amount of contributions to the property.

Economical society unlike a partnership, it is a pooling of capital. The founders are not required to directly participate in the affairs of the company, the members of the company can simultaneously participate in property contributions in several companies.

Limited Liability Company (LLC) - an organization created by agreement by legal entities and citizens by combining their contributions in order to carry out economic activities. Compulsory personal participation of members in the affairs of the LLC is not required. The participants of the LLC are not liable for its obligations and bear the risk of losses associated with the activities of the LLC within the value of their contributions. The number of LLC participants should not be more than 50.

Additional Liability Company (ALC) - a kind of LLC, therefore all general rules OOO. The peculiarity of the ALC is that if the property of this company is insufficient to satisfy the claims of its creditors, the members of the company can be held liable, and in solidarity with each other.

Joint Stock Company (JSC) - a commercial organization, the authorized capital of which is divided into a certain number of shares; JSC participants are not liable for its obligations and bear the risk of losses associated with the company's activities, within the value of the shares they own. Open Joint Stock Company (OJSC) - a company whose members can alienate their shares without the consent of other members of the company. Such a company has the right to conduct an open subscription to the shares issued by it in the cases established by the Charter. Closed Joint Stock Company (CJSC) - a company, the shares of which are distributed only among its founders or other specific circle of persons. CJSC is not entitled to conduct an open subscription to its shares or otherwise offer them to an unlimited number of persons.

Production cooperative (artel) (PC) - voluntary association of citizens for joint activities based on their personal labor or other participation and the consolidation of property shares by its members. The profit of the cooperative is distributed among its members in accordance with their labor participation, unless a different procedure is provided for by the charter of the PC.

Unitary enterprise - a commercial organization not endowed with ownership of the property assigned to it. The property is indivisible and cannot be distributed by contributions (shares, shares), including among the employees of the enterprise. It is, respectively, in state or municipal ownership and is assigned to a unitary enterprise only on a limited property right (economic management or operational management).

Unitary enterprise on the right of economic management - an enterprise that is created by decision government body or local government. Property transferred unitary enterprise, is credited to its balance sheet, and the owner does not have ownership and use rights in relation to this property.

Unitary enterprise on the right of operational management - This is a federal state-owned enterprise, which is created by decision of the Government of the Russian Federation on the basis of property in federal ownership. State-owned enterprises are not entitled to dispose of movable and immovable property without special permission from the owner. The Russian Federation is responsible for the obligations of a state-owned enterprise.

Any organization seeking to participate in the commercial, civil or political life of the state must be formalized. That is (YL). But since different types activities have their own differences and characteristics, then the organizational and legal forms of legal entities also differ.

Types of legal entities

The status of a legal entity is determined by the 48th article of the Civil Code of the Russian Federation. He suggests:

The presence of separate property.
Acquisition of civil rights.
Possibility to be represented in court.
Registration in the state register under one of the forms recognized by law.

Hence it follows that in order to legitimize its existence, each association must choose a form that corresponds to the goals of its life.

There are several qualitative differences between legal entities. Here they are.

In relation to property:
- Private.
- State.
By the goals of the activity:
- Commercial and industrial.
- Non-profit.
By representation of the founders:
- Unitary (state) companies.
- The founders are only legal entities.
- Mixed composition.
In relation to participants' property rights:
- With a real (absolute) right to property.
- With a liability (arising in connection with participation in the company) right to property.
- Without any right to property.
In relation to the right to own property:
- Own.
- Operational management.
- Business management.

The concept, functions, examples of types of legal entities are given in this video:

Organizational and legal forms of legal entities

Depending on this division, the organizational and legal forms of divisions and companies are formed.

OPF YL

Institutions

Participation in business development (reserve or target).
Implementation of charity or social programs(non-commercial).
Investment programs.

Why accumulate cash and distribute them in accordance with the goals declared at the time of creation. The capital of the funds (and property) is formed by the participants on the basis of a voluntary right.

OOO

The most common type of business entity. main feature – minimal risks for participants, since in the event, the founders are only responsible for the amount. Which is formed by the participants of the company when it was created. LLC can be:

(up to 50).
Established by individuals only.
Or legal entities different forms property.
Have a mixed membership.

Religious associations

Innovative activity.
Works not related to direct production.
And projects with a risky outcome.

Production cooperatives

Created by the founders for economic activities, the participants of which:

Contribute their shares or replace them with personal participation in the production of products.
Participate in the ownership of the enterprise in proportion to their contribution.
I make decisions only on general meeting(with the exception of those delegated to the governing bodies).
They bear responsibility not only with shares, but also with personal property.

Full partnerships

OPF, in which each participant of the partnership is responsible, regardless of the degree of his participation and the length of his stay in the company. characterized by the ability to quickly attract third-party capital. The amount of the founders' contribution to the creation of the company is not limited, but the profit is divided in accordance with the amount of the invested funds.

Faith partnerships

The composition of the participants is represented by two unequal categories:

Complete comrades. These are individual entrepreneurs or firms that are fully involved in the management of the partnership and can act on its behalf, but are responsible for all personal property.
Investor limited partners. They make their financial contribution and receive part of the profit, but do not participate in the work of the partnership. Responsibility is only a contribution.

Additional liability companies

In the case of the liability of the members of the company, in comparison with the LLC, it increases, and extends to:

Own property.
In addition, they are liable for the debts of the company and co-founders in proportion to their shares.

Although such harsh measures are attractive to investors.

Non-public joint stock companies

Or simply of this form by the fact that the entire block of shares of the company is distributed only among the co-founders. That is:

They cannot bid.
But they can be resold among the founders through a regular transaction.
Decisions on revaluation, issue or reduction of the number of shares are made at the general meeting.

The differences between commercial and non-commercial legal entities are described in this video: