In the system financial law finances of state and municipal enterprises "represent a complex institution, the norms of which are found in various financial and legal sub-sectors or institutions. For example, relations on taxation of state and municipal enterprises are regulated by tax law, the procedure for providing budget loans or credits, the receipt of profits of unitary enterprises as a revenue source of the budget - by budget law, issues of organizing and conducting financial control over the activities of enterprises - by the institution of financial control, the organization of settlements - by the institution of monetary circulation or currency law, etc. d. In addition, there are a number of legal relations involving enterprises that are regulated only by the Institute of Enterprise Finance: legal basis planning and use of financial resources, the procedure for distributing profits, carrying out current and capital expenses, etc.
The legal regime of finance of state and municipal enterprises is determined by the norms of the Civil Code of the Russian Federation, the Federal Law “On State and Municipal Unitary Enterprises”, Federal law"About autonomous institutions", the Budget Code of the Russian Federation, the Tax Code of the Russian Federation, subordinate regulatory legal acts federal level, departmental regulations, regulations of constituent entities of the Russian Federation, acts of authorities local government, local acts of the enterprises themselves. For example, the Government of the Russian Federation adopted Resolution No. 739 of December 3, 2004 “On the powers of federal bodies executive branch on the exercise of the rights of the owner of the property of a federal state unitary enterprise"; The Ministry of the Russian Federation for Taxes and Duties issued a letter dated December 25, 2002 “On the issue of bringing the constituent documents of state and municipal unitary enterprises in accordance with part one Civil Code Russian Federation"; The administration of the Kamchatka region adopted a resolution dated March 7, 2003 “On the creation of the state unitary enterprise “Kamchatpromohota”; The governor of the Kurgan region issued a decree of October 28, 2002 No. 246 “On the creation of the state unitary enterprise “Kurganzem-proekt”.
Regulatory definition by the state financial activities of their enterprises is also due to the fact that the state’s competence includes regulation of pricing for goods (works, services) of natural monopolies and control over pricing. In the case of independent formation of prices for their products by enterprises that are natural monopolists, the state establishes the relationship between markups and wholesale or retail prices.
An analysis of current regulatory legal acts shows that regarding state and municipal enterprises, the state establishes the sources of formation and directions of use financial resources, features of accounting, reporting and control over financial activities, the composition of costs included in the cost of products (works, services), the procedure for taxation and relationships with the budget system, etc. These circumstances indicate that these relations are classified as financial and legal, since, firstly, they are of a property nature and, secondly, they are regulated by the state, as a rule, by imperative methods. Consequently, the finances of state and municipal enterprises are the object of financial legal relations, expressed in decentralized monetary funds. The obligatory participants in these legal relations are the enterprises themselves and the state (municipal entity). Features of the object of emerging legal relations (finance of state and municipal enterprises), as well as the prevailing method legal regulation(authority regulations) provide grounds for delimiting the spheres of action of financial and economic law.
In the process of financial activities of state and municipal enterprises, various legal relations arise, determined by the essence of public finance transferred to economic or operational management, as well as the financial competence of unitary enterprises. The whole variety of their financial and legal relations can be divided into two groups: absolute and relative legal relations.
Absolute legal relations are formed among state or municipal enterprises with the proper (corresponding to legislation) implementation of their financial powers. For example, this is how unitary enterprises operate, exercising the rights transferred to them by the owner to own, use and dispose of financial resources; determining the cost of manufactured products; forming monetary funds (except for those whose formation is strictly prescribed by the state). The legal relations of enterprises based on the right of economic management regarding the use of the free balance of profit should also be considered absolute. The essence of absolute financial legal relations with the participation of unitary enterprises lies in the ability of the latter to exercise financial competence without objections from the owner (the state).
However, absolute legal relations are such only in the conditions of lawful financial activity of enterprises or to the extent permitted by the state. If an enterprise or an entity opposing it violates the current norms of financial legislation, the absolute legal relationship is transformed into a relative one. Also, the legal relationship regarding the disposal of an enterprise based on the right of economic management, the free balance of profit, ceases to be absolute if the state decides to withdraw this part of the profit to the budget.
Relative financial legal relations develop among state and municipal enterprises regarding the transfer to the state (municipal entity) of a certain part of financial resources in the form of mandatory payments: taxes, fees or insurance premiums. In the financial activities of state-owned enterprises, legal relations are relative regarding the establishment of mandatory standards for the distribution of profits received among various funds, as well as regarding the withdrawal of the free balance of profits to the budget.
Thus, the finances of state and municipal enterprises are subject to comprehensive regulation legal institute, in relation to which various legal relations, including financial ones, are formed.

More on the topic § 2. Finance of state and municipal enterprises as an object of legal regulation:

1. Chapter 21. General characteristics and legal basis of finance of state and municipal enterprises
2. Chapter 16. Legal regulation of state and municipal revenues
3. Chapter 22. Legal basis for planning and use of financial resources of state and municipal enterprises
4. 2. Ecological system as an object of legal regulation
5. 22. INFLUENCE OF FUNCTIONAL FEATURES AND MANAGEMENT LEVELS ON THE ORGANIZATION OF STATE AND MUNICIPAL FINANCE

Enterprise finance ( commercial organizations) - one of the links of a single financial system. Key Feature and the importance of enterprise finance lies in their direct connection with material production and other production and economic activities.

Other features are expressed in the fact that this is a link in the financial system:

• a) is organized and operates on a commercial basis of self-sufficiency and self-financing;
• b) refers to decentralized finance (unlike, for example, the state budget, etc.).

Enterprise finance is a system of economic (monetary) relations that arise during the formation, distribution and use of funds by enterprises in connection with their production, economic and social activities.

In material terms, they represent a set of monetary funds, or financial resources, at the disposal of specific enterprises.

These include savings and consumption funds, reserve, social and housing funds, funds for material incentives for workers, etc. At enterprises that sell products for export and receive foreign currency earnings, a currency fund is formed. All these monetary funds are created in a planned manner from various sources, primarily from our own resources generated as a result of production economic activity(profit, depreciation, etc.).

Bank loans, funds allocated by a higher organization, and, in appropriate cases, subsidies from the budget and targeted budget financing, etc. (for example, voluntary contributions (donations) from organizations and citizens) can be used. They are also systematically used by enterprises in accordance with their production plans, economic and social development programs, and contracts. In the process of formation and use of financial resources, control is exercised over the production and economic activities of enterprises, over the correct expenditure of material, labor and monetary resources during the production and sale of products, over the receipt and use of savings, and the fulfillment of financial obligations to the state.

The finances of enterprises not only reflect production and economic activities in monetary form, but are also designed to actively influence the improvement of its efficiency. Enterprise finance is included in the financial system of the relevant sectors of the economy, which are under the jurisdiction of ministries and other industry bodies public administration.

Enterprise finance plays important role not only in providing funds for production and economic activities, but also, to a certain extent, in the social life of everyone labor collective, and ultimately - in the socio-economic development of the country as a whole. In addition, the financial resources created by enterprises are crucial in generating budget system revenues through tax and other payments.

Therefore, enterprise finance is the basis of the financial system as a whole. However, on modern stage Due to the difficulties of economic transformations, enterprise finances do not fulfill their intended purpose to a large extent. When considering the concept of enterprise finance, it is necessary to take into account that it covers enterprises, i.e. commercial organizations (Article 50 of the Civil Code of the Russian Federation), based on different forms property. As a result of privatization (the process of which continues), due to the transition to market economic relations, most of the enterprises have lost state uniform property.

However, not all objects are subject to privatization due to their special socio-economic role for the state and their importance in ensuring the sustainability of the economy and social stability. The finances of state and municipal enterprises are particularly highlighted in terms of the impact of financial law on them. This is due to the fact that they, unlike the finances of other enterprises, fall within the scope of public administration functions.

Therefore, the range of financial and legal relations that arise during the functioning of the finances of state and municipal enterprises is wider. If there are financial legal relations common to all enterprises (mainly regarding the payment of taxes), state (municipal) enterprises, in addition to them, enter into other financial relations of a state power nature, determined by the functions of state management of these enterprises.

Discipline: Finance and credit
Job type: Abstract
Topic: Finance of municipal enterprises

Introduction

Conclusion

Introduction

State and municipal finance- is a collection economic relations arising in real money circulation regarding the formation, distribution and use centralized funds financial resources.

The material basis of finance is money turnover. Real money turnover is an economic process that causes the movement of value and is accompanied by a flow of cash payments and settlements. The object of real money turnover is financial resources, which are sources of financing expanded reproduction.

Municipal finance expresses economic relations related to the provision of centralized sources of financing for the state and municipal sectors of the economy, the most significant programs for the development of production and the public sector, organizations and institutions of the public sector, etc. Their functioning is aimed at achieving the common goals of developing a socially oriented economy.

State and municipal finances operate within the financial system of the state and are its central link.

Finance as an economic category depends on transformations in the relationships between parts of the financial system. This applies primarily to the relationship between macro-level finance and micro-level finance. Macro-level finance, and, above all, state and municipal budgets, are based on the financial potential of enterprises. Finance contributes to the achievement of overall economic development goals, so it is required optimal organization. The method of organization establishes the qualitative certainty of finance. The distribution and use of financial resources in the state are carried out within the framework of an integrated financial flow management system.

The purpose of the work is features of the organization of finances of municipal enterprises in social sphere.

Based on the goal, work tasks are formed:

1. consider the economic essence of finance;

2. characterize the features of finance of municipal enterprises in the social sphere.

An important methodological factor is the determination of the principles of organization and functioning of state and municipal finance, which makes it possible to identify the directions of influence of finance on the development of the state and municipal sectors of the economy, and to develop criteria for their functioning.

State and municipal finances rely on information flows. Government decision making is based on a combination of information. Analysis of incoming information is important both at the time of decision-making and in the process of monitoring the progress of its implementation. This information is contained in the operational and statistical reporting, contracts and agreements, settlement documents, etc.

State and municipal finances have a clear target orientation. They affect certain socio-political interests of certain segments of society. However, in all their aspects they are focused on solving state and municipal problems.

The methodological basis for writing the work was collections of scientific papers and periodical literature.

1. Economic essence of finance

The concept of “finance” is inextricably linked with money and commodity-money relations. In the conditions of commodity-money relations, there is a continuous process of movement of money, its transfer from one owner to another.

Finance (French finance from Middle Latin Financia) translated means “cash, income”; in a broad sense - “cash, cash turnover”. Finance always has a monetary form.

Obviously, this is why the concept of “finance” is often identified with the concept of “money”. However, these are two different but interrelated concepts. Finance differs significantly from money both in content and in the functions performed.

Money is a special kind of commodity that spontaneously emerged from the general mass of goods. Its peculiarity is that it essentially represents a universal equivalent with the help of which the labor costs of associated commodity producers are measured.

The main purpose of money is expressed in its functions. At the present stage, money performs five functions: measures of value; means of circulation; means of payment;

means of creating savings and savings; world money.

If money can be considered a universal equivalent, then finance is an economic instrument for the distribution and redistribution of gross domestic product (GDP) and national income, an instrument for controlling the formation and use of monetary funds.

The main purpose of finance is to ensure, by creating cash income and funds, not only the needs of the state and enterprises for funds, but also control over the expenditure of financial resources.

Finance is not the money itself, but the relationship between people regarding the formation, distribution and use of funds of money. Finance is directly related to the functioning of public economic relations in the process of redistribution and use of centralized and decentralized funds of funds.

The set of monetary relations arising in connection with the movement of funds of monetary funds forms financial relations.

Financial relations that determine the content of finance as an economic category usually include monetary relations that arise in the process of expanded production between:

the state and enterprises (organizations) for the payment of taxes and other payments to the budget, as well as for financing from the budget a number of enterprise expenses;

by the state and citizens when making mandatory and voluntary payments to the budget and extra-budgetary funds;

enterprises and higher organizations when creating centralized funds of funds and reserves;

enterprises and extra-budgetary funds when making insurance contributions to these funds;

enterprises and banks when obtaining loans,
payment of interest on a loan;

enterprises and insurance authorities when paying insurance premiums and compensation from the insurance fund for damage upon the occurrence of an insured event;

enterprises and workers employed at these enterprises upon payment wages from the wage fund.

The set of economic relations that arise between the state, enterprises, industries, regions and individual citizens in connection with the movement of funds forms financial relations.

Thus, finance is a system of economic relations associated with the formation and use of funds of funds based on the distribution and redistribution of national income. Finance includes specific forms and methods of relationships between the state, enterprises, organizations and citizens.

In the conditions of market transformations of the economy, the system of financial relations is changing noticeably. Thus, the state’s relations with business entities are expanding in connection with the dynamics of taxes and non-tax payments, the provision of grants and subsidies, the expansion of the scope of activities of grants and subsidies, and the expansion of the scope of activities of commercial organizations and banks.

The concept of “finance” includes the totality of all financial relations, as well as the totality of monetary funds at the disposal of the state and enterprises (organizations). Finance also includes relationships regarding education and the use of credit.

Money prerequisite existence of finance.

However, not all monetary relations are financial. Financial relations cover only that part of the relationship that is associated with the formation and use of funds of funds.

Thus, in the process of economic activity at enterprises, there is a movement of materials from one division to another without payment in cash. Monetary value material assets in such operations it is used only for accounting and monitoring the progress of business processes and does not apply to finance.

The system of financial relations does not include and finance does not include those funds that serve personal consumption and exchange, i.e. retail trade turnover, payment for transport, utilities, entertainment and other services, as well as purchase and sale processes between individual citizens, acts of donation and inheritance of money. This public relations, they are regulated by other branches of law: civil, administrative, etc.

The concept of “finance” includes only those monetary relations that are associated with the distribution, redistribution and use of funds.

Any financial transaction (payments to the budget, payment of pensions, wages, etc.) contains the movement of money, distribution and redistribution of value social product and national income and therefore relates to finance.

Thus, we can distinguish the following main features of finance:

economic relations between economic entities using money. At the same time, money acts as the material basis for the existence of finance;

in the process of economic relations, the formation of monetary funds from business entities and the state and their use are carried out. The essence of finance, its specific content is revealed in its functions.

Let's consider the features of finance of municipal enterprises in the social sphere.

2. Features of finance of municipal enterprises in the social sphere

The charter of a municipal enterprise must indicate information about the subject and purpose of the activity, the size authorized capital and the sources of its formation.

When creating a municipal enterprise in the social sphere, it is allocated funds from the state or local budget for the formation of the authorized capital. The size of the authorized capital, the procedure and sources of its formation are indicated in the charter of the enterprise. The charter defines the subject and goals of the enterprise's activities, limiting its legal capacity in comparison with the legal capacity of other commercial organizations.

The responsibility of a municipal enterprise in the social sphere for its obligations also depends on whether it is based on the right of economic management or operational management. The right of economic management provides an enterprise with broader rights in managing finances and property.

The constituent document of a municipal enterprise based on the right of economic management is its charter, approved by the authorized government agency or local government authority.

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

In cases provided for by the law on state and municipal enterprises, by decision of the Government of the Russian Federation, on the basis of property in federal ownership, an enterprise based on the right of operational management, a federal state-owned enterprise (state-owned plant, state-owned factory, state-owned economy), can be formed.

The constituent document of a state-owned enterprise is its charter, approved by the Government of the Russian Federation.

In order to establish uniform principles in planning and financing the activities of state-owned enterprises, the Government of the Russian Federation, by its resolution, approved the Procedure for planning and financing the activities of state-owned factories (state-owned factories, state-owned farms). The document establishes that the production and economic activities of the state-owned plant are carried out in accordance with the order plan and the plant development plan. He has the right to carry out independent economic activities permitted by the state authorized body. The plant’s relationships with resource suppliers and product consumers are based on a contractual basis.

Plant activity planning is carried out as follows: the authorized body annually, based on the identified need for products produced by the plant for state needs, approves and communicates to the plant (three months before the planned year) an order plan, taking into account the plant’s development plan. The order plan is coordinated with the Ministry of Economy of the Russian Federation and the Ministry of Finance of the Russian Federation.

Products produced in accordance with the order plan are sold at prices established by the authorized body. The principles and procedure for the formation of prices determined in the order plan, the frequency of their adjustments are established by the Ministry of Economy of the Russian Federation and the Ministry of Finance of the Russian Federation with the participation of the authorized body. Products produced as an independent business activity are sold at prices set by the plant independently or on a contractual basis.

The structure and staffing are approved by the plant director independently within the limits of the wage fund and the established number limit.

The plant is financed in the following order. Financing related to the implementation of the order plan and the plant development plan, its production and social development, carrying out mobilization preparation activities, and maintaining facilities non-production sphere, is carried out at the expense of income from the sale of products (works, services).

If there is insufficient income, the plant is allocated funds from the federal budget for:

implementation of the plant development plan (including the implementation of state investment programs, implementation of research and development work, mobilization preparation activities);

compensation for losses from the implementation of the order plan.

The decision to allocate funds from the federal budget is made by the Government of the Russian Federation on the proposal of the Ministry of Economy of the Russian Federation and the Ministry of Finance of the Russian Federation on the basis of an application from the authorized body. Budgetary allocations unused by the plant at the end of the year are subject to return to the federal budget.

Profits from the sale of products (works, services) produced in accordance with the order plan and as a result of independent economic activity are used to finance activities that ensure the implementation of the order plan, the plant development plan and for other production purposes, as well as social development.” standards established annually by the authorized body. The procedure for establishing these standards is approved by the Ministry of Economy of the Russian Federation and the Ministry of Finance of the Russian Federation.

The free remainder of the profit remaining after it has been directed to the purposes indicated above is subject to withdrawal to the federal budget.

The state-owned plant submits to the authorized body a report on the intended use of allocated budget allocations and depreciation deductions. A state-owned plant can receive loans to fulfill its statutory goals.

State-owned factories and state-owned farms are financed in the same way.

Conclusion

Finance is a system of economic relations associated with the formation and use of funds based on the distribution and redistribution of national income. Finance includes specific forms and methods of relationships between the state, enterprises, organizations and citizens.

A municipal enterprise in the social sphere is a commercial organization that is not endowed with the right of ownership to the property assigned to it by the owner. The property of such an enterprise is indivisible and cannot be distributed among deposits (shares, shares), including among employees of the enterprise.

Only state and municipal enterprises can be created in the form of municipal enterprises in the social sphere. The property of a state or municipal enterprise is respectively in state or municipal ownership and belongs to such an enterprise with the right of economic management or operational management.

In other words, a municipal enterprise carries out its commercial activities on the basis of state or municipal property.

When creating a municipal enterprise in the social sphere, it is allocated funds from the state or local budget to form an authorized capital. The responsibility of a municipal enterprise in the social sphere for its obligations also depends on whether it is based on the right of economic management or operational management.

List of used literature

Constitution of the Russian Federation
Babich A.M. State and municipal finances: Tutorial. M.: Finance, UNITY, 1999. 489 p.
State and municipal finances / ed. I.D. Matskulyan. M.:... Pick up file

Finance (from Latin financia - cash, income) is a set of economic relations that arise in the process of formation, distribution and use of centralized and decentralized funds of funds. This is an economic category determined by the presence of commodity-money relations and the state, since commodity production exists, the laws of value, supply and demand operate, and an objective need arises to distribute the total social product and national income with the help of finance. The specificity of finance as an economic category is manifested in the fact that it always appears in monetary form, has a distributive nature and reflects the processes of formation and use of various funds of funds.

Enterprise finance is a set of monetary relations that arise among business entities regarding the formation of funds of funds, their distribution and use for the needs of production and consumption.

The following forms of manifestation of enterprise finance can be distinguished:

· relations with other business entities in the process of generating and distributing revenue (intangible relations):

Fines, penalties, penalties;

Lease relationships;

Release and sales securities;

Joint activities;

Commercial lending;

Relations with employees regarding payment of wages;

· financial relations with own structural divisions. This also includes relations within production associations and relations of enterprises with their subsidiaries;

· relations with the tax service;

· relations with banking system;

· relations with various insurance companies;

· relations with government bodies.

Thus, finance is counter flows of funds, services, various shapes manifestations of the interests of the enterprise on the one hand and the movement of means of payment on the other.

In the field of finance of enterprises and organizations, the following parts of the financial system are distinguished:

· finance of enterprises and organizations operating on a commercial basis;

· finance of enterprises and organizations engaged in non-commercial activities;

· finances of state and municipal enterprises;

· finance public organizations(associations).

Commercial organizations in accordance with Art. 50 of the Civil Code of the Russian Federation are those legal entities that pursue profit as the main goal of their activities.

Non-profit organizations are those organizations that do not aim to make a profit and do not distribute commercial profit between participants. Legal entities that are non-profit organizations can carry out entrepreneurial activities only insofar as this serves to achieve the goals for which they were created and to which they correspond.

Non-profit organizations can be created in the form of consumer cooperatives, public or religious organizations (associations), charitable foundations, state enterprises, municipal unitary enterprises and in other forms provided by law.

In accordance with the Federal Law “On State and Municipal Unitary Enterprises” dated November 14, 2002 No. 161-FZ, a unitary enterprise is recognized as a commercial organization that is not vested with the right of ownership of the property assigned to it by the owner. Only state and municipal enterprises can be created in the form of unitary enterprises. The property of a unitary enterprise belongs by right of ownership to the Russian Federation, a constituent entity of the Russian Federation or a municipal entity.

State and municipal unitary enterprises (hereinafter referred to as GMUP), in the course of commercial activities, own and use someone else’s (state, municipal) property, which belongs to them by the right of economic management or operational management, and therefore these enterprises must transfer to the owner of the property part of the profit from its use .

In the Russian Federation they are created and operating the following types unitary enterprises:

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

– unitary enterprises based on the right of operational management - a federal government enterprise, a government enterprise of a constituent entity of the Russian Federation, a municipal government enterprise (hereinafter referred to as a government enterprise).

Unitary enterprises should be distinguished from budgetary institutions, to which state and municipal property is also transferred under the right of operational management. Despite the fact that both enterprises and institutions are created by the decision of the founder and are endowed with certain property, they have different purposes for creation. The institution is non-profit organization, the main goal of which is to carry out managerial, socio-cultural and other functions of a non-commercial nature. Institutions are financed in whole or in part by their founder.

A unitary enterprise is a commercial organization whose main purpose is to generate profit in the interests of its founder. However, unlike other commercial organizations, making a profit is not the primary goal of the unitary enterprise, since state entrepreneurship is carried out primarily to implement the functions of the authorities state power.

The financial resources of any economic entity according to their sources of formation are divided into their own, mobilized by financial market and arriving in the order of redistribution.

Financial mechanism activities of GMUP theoretically involves the use of both internal (depreciation, profit) and external (targeted budget financing, borrowed funds, including loans from banks and others credit organizations) sources of financing.

54.Legal basis for the financial activities of state (municipal) unitary enterprises: concept, content, principles.

State and municipal enterprises for the sale of their production and social tasks it is necessary to use the financial resources at their disposal. In this regard, they carry out financial activities, the main content and focus of which are determined by the mentioned tasks. The financial activities of enterprises represent the performance by them, in accordance with the powers granted, of the functions of education, distribution and use of funds in connection with the implementation of their production and social tasks.
Financial activities are also carried out by government bodies governing economic sectors. It represents the performance by the named bodies, in accordance with the powers granted, of the functions of education, distribution and use of funds in connection with the implementation of tasks for the management of a sector of the economy.
§ 2. Concept, principles and legal basis of financial activities... 271
Similar functions executive bodies local governments in charge of certain sectors of the local economy.
The functions of state and municipal enterprises in the field of financial activities are expressed in the following groups of legal rights and obligations of state and municipal enterprises:
a) on planning their financial resources (own, allocated from the state or local budget, received bank loan, etc.) based on indicators, limits, plan targets, approved by the competent authority, as well as indicators of the efficiency of use of federal property by federal state unitary enterprises contracts1;
b) on the distribution and use of financial resources for the purposes of production and sales of products, expansion of production, financial incentive workers, socio-cultural goals and the creation of appropriate monetary funds;
c) to fulfill financial obligations to the state, higher authorities and banks, etc.;
d) on the distribution of financial resources between its production units and structural divisions;
e) to exercise financial control at the enterprise. When implemented by state and municipal
enterprises of these rights and obligations arise legal relations with the relevant sectoral state and municipal bodies that exercise their powers in this area. These include powers:
a) on planning the financial resources of relevant sectors of the economy, approving for subordinate enterprises the main indicators necessary for financial calculations of limits, economic standards, government orders, performance indicators of unitary enterprises;
b) on the distribution and use of financial1 resources at their disposal for carrying out centralized measures for the development of the industry and maintaining the central apparatus;
"See the resolution of the Government of the Russian Federation of April 10, 2002 “On measures to increase the efficiency of use of federal property assigned to the economic management of federal state unitary enterprises” // SZ RF. 2002. No. 15. Art. 1440.
272 Chapter 11. Legal regime of state finance. and municipal enterprises § 2. Concept, principles and legal basis of financial activity... 273
c) on the distribution and redistribution of funds and savings of subordinate enterprises;
d) on the distribution of budgetary and credit resources allocated at their disposal between subordinate enterprises; »
e) on the creation and use of centralized monetary funds for material incentives, socio-cultural events, development of production, science and technology in the industry;
f) to exercise financial control over subordinate enterprises, associations, organizations and in the central office system. Federal state-owned enterprises are in direct relations with the Government of the Russian Federation, which also approves their charters.
In order to ensure effective management public sector of the economy Ministry property relations The Russian Federation maintains a register of indicators economic efficiency activities of federal state unitary enterprises based on industry databases of federal executive authorities1. The financial activities of state and municipal enterprises are characterized by certain principles, which are reflected in legislation. Among them are the following.

The principle of enterprise independence in the field of finance, combined with government regulation and management in established legal norms limits.
The principle of planning and forecasting by enterprises of the processes of formation and use of financial resources at their disposal.
The principle of self-sufficiency and self-financing of the enterprise's production activities. According to this principle, costs for the production and sale of products, for the development of production, are primarily carried out at the expense of own funds received as a result of production and economic activities. The principle of self-sufficiency and self-financing presupposes the need to create financial reserves (reserve funds) at enterprises.
1 See Decree of the Government of the Russian Federation of January 11, 2000 “On the register of indicators of economic efficiency of the activities of federal state unitary enterprises and open joint stock companies, whose shares are in federal ownership” // SZ RF. 2000. No. 3. Art. 274.
Where necessary, enterprises use bank loan, repayment of which is also made at the expense of the enterprises’ own financial resources. At the same time, state-owned federal enterprises have the right to use a bank loan only with permission from the Government of the Russian Federation.
However, in order to solve state (and municipal) problems, state and municipal enterprises are provided with financial support from the monetary funds of the relevant bodies under whose jurisdiction they are located.
The principle of responsibility of enterprises and their officials for the results of the financial activities of enterprises. Such liability may be provided for by financial, administrative, criminal, civil law. The Civil Code of the Russian Federation (Clause 5, Article 113) provides that a unitary enterprise is liable for its obligations with all the property belonging to it. At the same time, the Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise if its property is insufficient (clause 5 of Article 115 of the Civil Code of the Russian Federation). Based on the Tax Code of the Russian Federation, tax sanctions, etc. are applied to state and municipal enterprises.
The principle of separating the financial resources of an enterprise and the state (or municipality). According to the Civil Code of the Russian Federation (clause 4 of article 214, clause 3 of article 215), the property of state (municipal) enterprises, which includes their funds assigned to the enterprises, is not included in the state or municipal treasury.
The principle of separating funds intended for core (current) activities and capital investments. This principle is aimed at ensuring intended use funds. In this regard, there are separate bank accounts for main activities and a capital investment account. Working capital are intended only for core activities and cannot be used for capital investments. Separate balance sheets by core activities and capital investments.
The principle of control over the use of financial resources by state and municipal enterprises. Control is carried out by competent state bodies, in appropriate cases - local government bodies. In addition, internal (on-farm) financial control, which is carried out directly by each enterprise.
Chapter 11. Legal regime of state finance. and municipal enterprises
The principle of participation of the workforce in planning production and social development and the appropriate use of financial resources. So, Labor Code RF (Article 2)1, based on generally accepted principles and norms of international law and in accordance with the Constitution of the Russian Federation, among the basic principles of legal regulation labor relations ensures the right of workers to participate in the management of the organization in the forms provided by law.
Russian legislation does not have a social act that would generally regulate the issues of the legal regime of finances of state and municipal enterprises and the financial activities of these enterprises. Only relations between enterprises arising in connection with payments included in the system of taxes and fees received detailed regulation at the legislative level, in codified form.

Regarding legal order the formation and use of financial resources of state and municipal enterprises, the relationship of these enterprises in this area with state authorities and local self-government, the rights and obligations of both parties, etc., then these issues are regulated a large number regulations different levels and scale. The fundamental role belongs to the Constitution of the Russian Federation, which determined the foundations for the organization of the country's financial system. In the area under consideration, to a certain extent, the laws of the Russian Federation, acts of the President of the Russian Federation, the Government of the Russian Federation, including provisions on sectoral executive authorities2, as well as acts of the sectoral government bodies themselves, apply. Of significant importance are the charters of federal state unitary enterprises, approved by the relevant industry bodies, and the charters of state-owned enterprises, approved by the Government of the Russian Federation3. Security questions
SZ RF72002. No. 1. Art. 3.
See, for example: Regulations on the Ministry of Agriculture of the Russian Federation. Approved by the Decree of the Government of the Russian Federation of November 29, 2000 // SZ RF. 2000. No. 49. Art. 4824.
See, for example: Charter of the Federal State Unitary Enterprise "Rosspirtprom". Approved by order of the Government of the Russian Federation of October 17, 2000 // SZ RF. 2000. No. 43. Art. 4281; Charter of the federal unitary enterprise “Directorate for construction and restoration work in the Chechen Republic”, based on the right of operational management (federal state enterprise). Approved by order of the Government of the Russian Federation of June 18, 2001 // SZ RF. 2001. No. 27. Art. 2788.
At the regional and local levels in relation to state (regional) and
municipal enterprises, in addition to legal acts at the federal level, there are acts
government bodies of the constituent entities of the Russian Federation and local governments (as
general and sectoral scale) corresponding to the competence of the named bodies. CONTROL questions..«*;,
Define finance of enterprises (commercial organizations). Name their features as parts of the financial system of the Russian Federation.
What is the role of business finance?
What financial legal relations arise in connection with the functioning of enterprise finance? What enterprises (by organizational and legal forms and forms of ownership) participate in these legal relations?
Indicate the features of financial legal relations in which state and municipal enterprises participate.
Define the financial activities of an enterprise.
Name the basic rights and obligations of state and municipal enterprises corresponding to their functions in the field of financial activities.
What are the powers of state and local governments in the field of financial activities of enterprises?
What are the features of the legal status of state unitary enterprises in comparison with federal government enterprises?
Name the legal principles of the financial activities of state and municipal enterprises.
On what basis is enterprise financial planning carried out?
For what purposes are financial resources of enterprises used?
What government bodies do state enterprises enter into financial legal relations with?
What does self-sufficiency and self-financing mean in relation to enterprises?
On the basis of what legal acts do state and municipal enterprises carry out financial activities?

55.Legal basis for the financial activities of state (municipal) institutions: concept, content, principles.

53, 54, 55 ????????????????????

The finances of state and municipal enterprises as an object of financial and legal regulation are monetary relations associated with the formation, distribution and use of monetary income and savings of these entities. Being regulated by the rules of financial law, they are legal relations.

The financial and legal relations that arise at state and municipal unitary enterprises include legal relations:

a) for the payment of taxes to the budget and state extra-budgetary funds: VAT, excise taxes, income tax, land tax, unified social tax, etc.;

b) for payment to the budget and state extra-budgetary funds of non-tax payments: fees for environmental pollution natural environment, part of profit, free balance of profit, etc.;

c) regarding the enterprise’s receipt of budgetary allocations and budgetary loans;

d) regarding the formation of the authorized capital and distribution of enterprise profits.

state and municipal unitary enterprises”, as well as Art. 114, 115 of the Civil Code of the Russian Federation, state and municipal unitary enterprises are divided into enterprises based on the right of economic management, and state enterprises based on the right of operational management. They are created at the federal level, at the level of constituent entities of the Russian Federation and at the municipal level. Accordingly, the property of a municipal enterprise belongs by right of ownership to the Russian Federation, constituent entities of the Russian Federation and municipalities. Based on this, there are differences in the legal regulation of finances of state and municipal unitary enterprises. They appear in the order of distribution of profits of the above-mentioned enterprises and, therefore, in the system of financial and legal relations that arise in connection with the distribution of profits.

State and municipal unitary enterprises based on the right of economic management, in accordance with Art. 17 of the above-mentioned Law, paragraph 2 of Art. 295 of the Civil Code of the Russian Federation, as well as the charter approved by the owner (state or municipal entity), independently dispose of the profit received). They can distribute this profit to funds in accordance with the list and in the manner prescribed by the charter of the unitary enterprise. However, in accordance with paragraph 1 of Art. 295 of the Civil Code of the Russian Federation “the owner has the right to receive part of the profit from the use of property under the economic control of the enterprise.” This issue, in relation to federal state unitary enterprises based on the right of economic management, is resolved annually by the federal executive body that has jurisdiction over these enterprises. The federal executive body annually approves an activity program for each subordinate enterprise, where, in particular, it determines the portion of profits to be transferred to the federal budget. State unitary enterprises created by constituent entities of the Russian Federation transfer part of the profit to the budget of the constituent entity of the Russian Federation on the basis, as a rule, of a special law of the constituent entity of the Russian Federation.

In addition, at state and municipal enterprises, on the right of economic management by the owner ( Russian Federation, subject of the Russian Federation, municipal entity) the authorized capital is formed, including at the expense of funds. This fund in its monetary part should be considered as a financial fund. Accordingly, the relationship between the owner of the property and the state or municipal unitary enterprise for the formation of this fund should be considered as financial and legal.

Thus, in a state and municipal unitary enterprise based on the right of economic management, financial and legal relations arise:

a) between the enterprise and all other entities obligated not to interfere with the enterprise’s exercise of its right to distribute profits (absolute legal relationship), taking into account the legislation and the charter of the enterprise;

b) regarding the transfer of part of the profit to the budget;

c) between the owner of property (money) and the enterprise regarding the formation of the authorized capital of the enterprise.

State-owned enterprises, with the right of operational management (state-owned enterprises), distribute their income according to the procedure established by the owner of their property (Article 297 of the Civil Code of the Russian Federation). In accordance with Art. 17 of the Law on Unitary Enterprises, a federal state-owned enterprise distributes income in the manner determined by the Government of the Russian Federation, and state-owned enterprises of a constituent entity of the Russian Federation and a municipal entity - in the manner determined by the authorized body of a constituent entity of the Russian Federation and a municipal entity. At the same time, in accordance with the Procedure for planning and financing the activities of state-owned factories (state-owned factories, state-owned farms), approved by Decree of the Government of the Russian Federation of October 6, 1994 No. 11382, the profit of a state-owned enterprise is directed according to the standards established annually by the authorized body for production purposes and social development. The authorized bodies are those federal executive bodies that are directly subordinate to certain state-owned enterprises.

After the distribution of the profit of a state-owned enterprise according to the standards established by the authorized body, the remaining part of the profit in the form of its free balance is subject to withdrawal to budget revenue.

Thus, at state-owned enterprises with the right of operational management (state-owned enterprises), financial and legal relations arise:

a) between an authorized state body and a state-owned enterprise regarding the establishment of profit distribution standards for the latter;

b) between a state-owned enterprise and all other entities obligated not to interfere with the state-owned enterprise’s exercise of its right to distribute profits according to standards (absolute legal relationship);

b) between a state-owned enterprise and the budget in connection with the withdrawal of the free balance of profit to the budget.

The relationship between a state-authorized body and a state-owned enterprise regarding the establishment of profit distribution standards for the latter is financial and legal, since it arises, firstly, in the course of the financial activities of the state in the formation and use of decentralized monetary funds, and secondly, it is regulated by the method of government prescriptions. The body authorized by the state, in accordance with the law, gives the enterprise authoritative instructions, expressed in establishing the obligation for the enterprise to distribute profits only in this way and not in any other way.

Financial and legal norms, the implementation of which gives rise to legal relations in the field of finance of state and municipal unitary enterprises, are included in a variety of financial and legal institutions. Thus, the norms that give rise to the right of relationship regarding the payment of taxes and fees by enterprises to the budget and state extra-budgetary funds are covered by the sub-sector tax law. The rules that give rise to legal relations regarding the payment of non-tax payments to the budget and state extra-budgetary funds, the withdrawal to the budget of the free balance of the profit of a state-owned enterprise, as well as part of the profit of state and municipal enterprises under the right of economic management, are covered by the financial and legal institution of non-tax revenues. The rules that give rise to legal relations in connection with the receipt by enterprises of budget allocations and budget loans are covered by the institution of state and municipal expenditures.

More on topic 2. Finances of state and municipal unitary enterprises as an object of financial and legal regulation:

1. § 2. Finances of state and municipal unitary enterprises as an object of financial and legal regulation
2. Chapter 10. General provisions of the legal regime of finance of state and municipal enterprises § 1. Finance of state and municipal enterprises as an object of financial and legal regulation
3. § 2. Finances of state and municipal enterprises as an object of legal regulation
4. TOPIC 14. CONCEPT AND FUNDAMENTALS OF LEGAL REGULATION OF FINANCE OF STATE AND MUNICIPAL UNITARY ENTERPRISES
5. TOPIC 14. CONCEPT AND FUNDAMENTALS OF LEGAL REGULATION OF FINANCE OF STATE AND MUNICIPAL UNITARY ENTERPRISES