Legal regime of finance of state and municipal enterprises. Features of finance of state and municipal unitary enterprises

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

Introduction

Conclusion

Introduction

State and municipal finance- this is a set of economic relations that arise 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 common goals economic development, so they are 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 the peculiarities of organizing finances of municipal enterprises in the 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. On modern 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, by creating cash income and funds, ensure 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 employees employed at these enterprises when paying 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 is changing noticeably financial relations. 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 is a prerequisite for the 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.

Yes, in the process economic activity At enterprises, there is a movement of materials from one unit to another without payment in cash. The monetary expression of the value of material assets in such operations is used only for accounting and monitoring the progress of economic 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 processes of purchase and sale between individual citizens, acts of donation and inheritance of money. These are social 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 contain information about the subject and purpose of the activity, the size of the 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 to form an 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 organ local government.

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.

Planning of the plant's activities 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, the implementation of mobilization preparation measures, and the maintenance of non-production facilities is carried out from 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 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 of enterprises (commercial organizations) is one of the links in a unified financial system.

The most important feature and significance of enterprise finance lies in its 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 on a commercial basis self-sufficiency and self-financing;

b) applies To decentralized finance (as opposed to the state budget, state credit, etc.).

Enterprise finance- this is a system of economic (monetary) relations that arise during the formation, distribution and use of monetary funds by enterprises in connection with their production, economic and social activities 1 . In material terms, they represent a set of monetary funds, i.e. financial resources at the disposal of specific enterprises.

1 Similar concepts are given in the economic literature. See, for example: Enterprise Finance / Ed. N.V. Kolchina. M., 1998. P. 7; Finance / Ed. L.A. Drobozina. M., 1999. P. 77. A different approach and a more detailed definition of the concept of enterprise finance is offered by D.S. Molyakov. Cm.: Molya-kov D.S. Finance of enterprises in sectors of the national economy. M., 2000. P. 7.

266 Chapter 11. Legal regime of state finance. and municipal enterprises

These include accumulation funds, consumption funds, reserve funds, etc. At enterprises that sell products for export and receive foreign currency earnings, a currency fund is formed.

All these funds are created in a planned manner from various sources: primarily from our own resources generated as a result of production and economic activities (profit, depreciation, etc.). Bank loans, funds allocated by a higher organization, allocations from the state budget, etc. can be used. They are also systematically used by enterprises in accordance with their plans and programs for economic and social development, 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 in the process of production and sale of products, over the receipt and use of savings, and the fulfillment of financial obligations to the state.

Enterprise finance not only reflects production and economic activities in monetary form, but is also called upon to actively impact on increasing its efficiency.

Enterprise finance is included in the financial system of the relevant sectors of the economy, which also includes monetary funds at the direct disposal of ministries and other industry bodies public administration. These are industry-wide target and reserve funds. They are formed as a result of the concentration of part of savings and redistribution of financial resources of subordinate organizations, receipt of funds from the state budget and bank loans.

According to the sectors of the economy, finances of industry, agriculture, construction, transport, etc. are distinguished. While they have common basic features, they also have features determined by the specifics of the relevant industry. For example, in agricultural finance, an important role belongs to insurance and reserve funds, since this industry, to a greater extent than others, depends on natural and natural factors. There are differences in sources of financial resources, etc.

Finance of enterprises and sectors of the economy plays an important role not only in ensuring production and economic activities, but also the social life of each respective

§ 1. Finances of state and municipal enterprises... 267

labor collective, as well as in the socio-economic development of the country as a whole.

In addition, the financial resources created by enterprises are crucial in generating revenues for the budget system through taxes and other payments.

Therefore, enterprise finance is the basis of the financial system as a whole 1. However, at the present stage, due to the difficulty of economic transformations, the finances of enterprises do not fulfill their purpose to a large extent.

When considering the concept of enterprise finance, it is necessary to take into account that it covers enterprises (commercial organizations) 2 based on different forms property. The main goal of all of them is to make profit.

As a result of privatization (the process of which is ongoing), due to the transition to market economic relations, most enterprises have lost their state form of ownership. However, a significant number of state (and municipal) enterprises continue to operate in this form. In addition, not all objects are subject to privatization due to their special socio-economic role for the state. At the same time, in the conditions of the formation of market relations, the public sector has important in ensuring economic sustainability and social stability 3 .

State and municipal enterprises are particularly distinguished in terms of financial and legal relations. This is due to the fact that, unlike other enterprises, they fall within the scope of the functions public administration, which also apply to their financial activities. Therefore, the range of financial relations of a state-authority nature with the participation of state and municipal enterprises is wider, than with the participation of other enterprises. The latter enter into financial legal relations mainly regarding mandatory payments(taxes, etc.) into the budget system, in certain cases - in connection with the provision of financial support to them from public funds. Such legal relations are also characteristic of state (municipal) enterprises, but in addition to them, they also enter into other financial relations of a state-authority nature.

1 See, for example: Finance / Ed. S.I. Lushina. M., 2000. P. 18.

On the concept of a commercial organization, see Art. 50 Civil Code of the Russian Federation. 3 See: Molyakov D.S. Decree. Op. P. 19.

268 Chapter 11. Legal regime of state finance. and municipal enterprises

The property of such enterprises is respectively in state or municipal ownership. State and municipal enterprises operate in the form of unitary enterprises 1 . This means that their property is indivisible and is not distributed among deposits and shares. Moreover, only state and municipal enterprises can be formed in the form of unitary enterprises.

Among them, the legislation distinguishes enterprises based on the right of: 1) economic management and 2) operational management, called state-owned enterprises (Articles 113-115 of the Civil Code of the Russian Federation).

Unitary state And municipal enterprises based on the right of economic management, are created by decision of an authorized state body or local government body, which also approves their charter. This enterprise is responsible for its obligations, but is not responsible for the obligations of the owner (state and municipalities).

Creation state-owned enterprises was provided for even before the adoption of the Civil Code of the Russian Federation by the Decree of the President of the Russian Federation of May 25, 1994 “On the reform state enterprises» 2, concerning liquidated unprofitable federal enterprises. The establishment of such enterprises is determined by various government objectives. These can be industrial, agricultural and other enterprises. For example, the Decree of the President of the Russian Federation of September 25, 1995 “On the transformation of state-owned enterprises and institutions executing criminal penalties in the form of imprisonment” ordered the transformation of these enterprises into federal state-owned enterprises 3 . The Decree of the President of the Russian Federation dated July 18, 1998 prescribed the establishment of a federal state unitary enterprise “Rosstroyprom” with the right of operational management 4 .

The legislation mentions state-owned enterprises at the federal level, but does not prohibit the creation of such enterprises at other levels.

A state-owned enterprise is created by decision of the Government of the Russian Federation, which also approves its charter. Such enterprises operate

1 State property in the area under consideration can also be presented in the form joint-stock enterprises with a controlling stake at the disposal of state authorities or local self-government.

2 NWRF. 1995. No. 5. Art. 393.

3 NWRF. 1995. No. 40. Art. 3800.

4 SZ RF. 1998. No. 29. Art. 3541; 2000. No. 21. Art. 2240; No. 50. Art. 4897.

§ 1. Finances of state and municipal enterprises... 269

in a more stringent legal regime, which also applies to financial activities. In particular, they can receive loans only if they have guarantees from the Government of the Russian Federation, and do not have the right to alienate the real estate assigned to them. The charters of state-owned enterprises establish, in addition to the types of mandatory activities for which they were created, also the types of their independent activities, the procedure for distributing profits, and the obligation to use federal funds for their intended purpose. For the obligations of a state-owned enterprise, if its property is insufficient, the state bears subsidiary liability (Clause 5, Article 115 of the Civil Code of the Russian Federation).

Measures have been taken against state unitary enterprises to strengthen control over their activities, including financial. In particular, in relation to federal enterprises based on the right of economic management, mandatory annual audits are required, including this requirement in the enterprise charter 1.

In connection with the functioning of the finances of state and municipal enterprises, economic (monetary) relations arise in which enterprises, associations, their higher management bodies, bodies of intersectoral state associations created by enterprises on a voluntary basis, financial and tax government bodies participate.

They are different in their content, grounds, range of subjects, and therefore are regulated by different branches of law. A significant part of them is regulated by financial law.

Relevant financial legal norms are contained in a number of financial and legal institutions, in particular, institutions of tax law, state and municipal expenditures, etc.

At the same time, I represent a certain set of norms that establish organization of finances of state and municipal enterprises, associations and sectors of the economy generally. These include financial and legal norms that determine the types of monetary funds of enterprises, associations, sectoral government bodies, the sources of their formation, the procedure for planning and intended purpose, rights and obligations of enterprises, associations, government bodies regarding planning, formation and use of monetary funds, distribution of savings. The set of such norms characterizes the legal regime of finance

NW RF. 2000. No. 6. Art. 763, 777.

270 Chapter 11. Legal regime of state finance. and municipal enterprises

state and municipal enterprises as a special division of financial law.

When exercising the rights and obligations provided for by these financial and legal norms, state and municipal enterprises enter into legal relations with higher government bodies, financial and tax authorities, and bodies of state intersectoral associations. Legal relations also arise between those and other named state bodies. The basis for the emergence of these relations is usually the financial plan of the enterprise, as well as individual financial and legal acts of the sectoral government body. At the same time, the rights and responsibilities of an enterprise in the field of finance are related to the production and economic activities it carries out, and the government body - to the organization and management of these activities.

For active financial activity and the effective use of finances, it is important to have clear legal regulation and consolidate the competence in this area of both lower and managerial levels of the economic sector, which at the present stage has not yet reached the official level.

§ 2. Concept, principles and legal basis of financial activities of state and municipal enterprises

State and municipal enterprises need to use the financial resources at their disposal to implement their production and social objectives. 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

The functions of executive bodies of local self-government in charge of certain sectors of the local economy are similar.

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) for planning their financial resources (own, allocated from the state or local budget received bank loan etc.) based on indicators, limits, planned targets, as well as indicators of the efficiency of use of federal property by federal state unitary enterprises contracts 1 approved by the competent authority;

b) on the distribution and use of financial resources for the purposes of production and sales of products, expansion of production, material incentives for workers, social and cultural purposes 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 their 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 financial 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. № 15. Art. 1440.

272 Chapter 11. Legal regime of state finance. and municipal enterprises

§ 2. Concept, principles and legal basis of financial activities... 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 of the public sector of the economy, the Ministry of Property Relations of the Russian Federation maintains a register of indicators economic efficiency activities of federal state unitary enterprises based on industry databases of federal executive authorities 1 .

The financial activities of state and municipal enterprises are characterized by certain principles, reflected in legislation. Among them are the following.

1. Principle independence enterprises in the field of finance, combined with government regulation and management within the limits established by legal norms.

2. Principle planning And forecasting enterprises processes of formation and use of financial resources at their disposal.

3. Principle self-sufficiency And self-financing production activity of the enterprise. 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 dated 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.

In necessary cases, enterprises use a bank loan, the 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.

4. Principle responsibility enterprises and their officials for the results of the financial activities of enterprises. Such liability may be provided for by the rules of financial, administrative, criminal, and civil law. The Civil Code of the Russian Federation (clause 5, article 113) stipulates that a unitary enterprise is liable for its obligations with all its property. 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.

5. Principle delimitation of financial resources of the 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.

6. The principle of allocation of 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 is intended only for core activities and cannot be used for capital investments. Separate balance sheets by core activities and capital investments.

7. Principle 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 is carried out, which is carried out directly by each enterprise.

Chapter 274 11. Legal regime of government finance. and municipal enterprises

8. Principle participation of the workforce in planning production and social development and the appropriate use of financial resources. Thus, the Labor Code of the Russian Federation (Article 2) 1, based on generally recognized principles and norms of international law and in accordance with the Constitution of the Russian Federation, is 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.

As for the legal procedure for 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., these issues are regulated by a large number of regulations of different levels and scales. 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 authorities 2, as well as acts of the sectoral government bodies themselves, apply.

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 Federation 3, are of significant importance.

Security questions

1 SZ RF72002. No. 1. Art. 3.

2 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.

3 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 of the federal level, acts of state authorities of constituent entities of the Russian Federation and local governments (both general and sectoral scale) are in force, corresponding to the competence of these bodies.

TEST QUESTIONS.. «*;,

1. Define finance of enterprises (commercial organizations). Name their features as parts of the financial system of the Russian Federation.

2. What is the role of corporate finance?

3. 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?

4. Indicate the features of financial legal relations in which state and municipal enterprises participate.

5. Define the financial activities of an enterprise.

6. Name the basic rights and obligations of state and municipal enterprises corresponding to their functions in the field of financial activities.

7. What are the powers of state and local governments in the field of financial activities of enterprises?

8. What are the features of the legal status of state unitary enterprises in comparison with federal government enterprises?

9. Name the legal principles of the financial activities of state and municipal enterprises.

10. On what basis is enterprise financial planning carried out?

11. For what purposes are the financial resources of enterprises used?

12. What government bodies do state enterprises enter into financial legal relations with?

13. What does self-sufficiency and self-financing mean in relation to enterprises?

14. On the basis of what legal acts do state and municipal enterprises carry out financial activities?

§ 1. Sources of financial resources

Chapter 12. LEGAL FRAMEWORK FOR PLANNING AND USE OF FINANCIAL RESOURCES OF STATE AND MUNICIPAL ENTERPRISES

In the system of financial law, the 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, tax relations of state and municipal enterprises are regulated by tax law, the procedure for providing budget loans or credits, and the receipt of profits of unitary enterprises as a revenue source of the budget - budget law, issues of organizing and conducting financial control over the activities of enterprises - the institute of financial control, organization of settlements - the institute of monetary circulation or currency law, etc. In addition, there are a number of legal relations with the participation of enterprises regulated only by the institute finance of enterprises: legal basis for planning and use of financial resources, procedure for distribution of profits, implementation of 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”, the Federal Law “On autonomous institutions", the Budget Code of the Russian Federation, the Tax Code of the Russian Federation, subordinate regulatory legal acts of the federal level, departmental regulatory acts, regulatory legal acts of constituent entities of the Russian Federation, acts of local governments, 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 executive authorities to exercise 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 into compliance with part one of the Civil Code of the 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”.

The state’s regulatory determination of the financial activities of its enterprises is also due to the fact that the state’s competence includes regulation of pricing for goods (work, 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 with regard to state and municipal enterprises, the state establishes the sources of formation and direction of use of 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. The above 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 ( municipality). Features of the object of emerging legal relations (finance of state and municipal enterprises), as well as the prevailing method of 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 latter’s ability to exercise financial competence without objections from the owner (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, arise.

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

Chapter 21. General characteristics and legal basis of finance of state and municipal enterprises
CHAPTER II. STATE AND MUNICIPAL FINANCE AS AN ELEMENT OF THE FINANCIAL AND CREDIT SYSTEM
§ 6. Administration of state and municipal unitary enterprise as a subject of labor law
2.4. Financial market as an object of government regulation
§ 2. Currency transactions as an object of legal regulation
§2. INVESTIGATIVE ACTION AS AN OBJECT OF LEGAL REGULATION
CHAPTER 10. ENTERPRISE - OBJECT OF STATE REGULATION 10.1.
State regulation of SMALL ENTERPRISES FINANCE
Chapter 16. Legal regulation of state and municipal revenues
SECTION IV LEGAL REGULATION OF STATE AND MUNICIPAL INCOME
Chapter XX Legal regulation of state and municipal expenditures

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The concept of finance of state and municipal enterprises

The financial and legal relations that arise at state and municipal unitary enterprises include: a) legal relations regarding the payment of taxes to the budget: VAT, excise taxes, profit tax, land tax, etc.; b) legal relations regarding the payment of non-tax payments to the budget; fees for environmental pollution, water fees, etc.; c) legal relations regarding the payment of insurance premiums and other payments to state and local extra-budgetary funds; d) legal relations regarding the receipt of budgetary allocations by the enterprise;

e) legal relations regarding the planning and use of their financial resources.

It must be taken into account that, according to 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 (federal state-owned enterprises). Based on this, there are differences in the legal regulation of finances of state and municipal unitary enterprises. These differences are manifested in the order of distribution of profits of the above-mentioned enterprises and, accordingly, 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 clause 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 the accumulation fund, consumption fund, etc. However, in accordance with paragraph. second clause 1 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 is specified in the charter of the enterprise.

Thus, in a state and municipal unitary enterprise based on the right of economic management, financial and legal relations arise regarding the distribution of profits: a) between the enterprise and all other entities that are obliged not to interfere with the enterprise’s exercise of its right to distribute profits (absolute legal relationship); b) regarding the transfer of part of the profit to the budget if the owner of the property stipulates such an obligation in the charter of the enterprise.

State-owned enterprises, with the right of operational management (state-owned enterprises), distribute their profits according to the procedure established by the owner of their property, i.e. by the state (clause 2 of article 297 of the Civil Code of the Russian Federation). 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 the Decree of the Government of the Russian Federation of October 6, 1994, the profit of a state-owned enterprise is directed according to 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 free surplus profit is subject to withdrawal to the federal budget.

Thus, at state-owned enterprises with the right of operational management (state-owned enterprises), financial and legal relations arise regarding the distribution of profits: a) between the authorized state body and the 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 implementation by a state-owned enterprise of its right to distribute profits according to standards (absolute legal relationship); c) 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 state’s financial activities in the formation and use of decentralized monetary funds, and secondly, it is regulated by the method authority orders. The state-authorized body, in accordance with the law, gives the enterprise authoritative instructions, expressed in establishing the obligation for the latter 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 rules that give rise to legal relations for the payment of taxes and fees by enterprises to the budget, as well as insurance contributions to state extra-budgetary funds, are covered by the financial and legal institute of tax law. The rules that give rise to legal relations regarding the payment of non-tax payments to the budget, 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 of budgetary allocations by enterprises are covered by the institution of public expenditure.

At the same time, some legal norms give rise to financial legal relations in the field of state and municipal finance, which are not included in any of the known financial and legal institutions. Among them are the rules that give rise to legal relations:

a) between a state-authorized 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 implementation by a state-owned enterprise of its right to distribute profits according to standards;

c) between the state and municipal unitary enterprise and all other entities obligated not to interfere with the enterprise’s exercise of its right to distribute profits,

Everything noted allows us to conclude that The finances of state and municipal unitary enterprises, from the point of view of the legal system, represent a complex financial and legal institution, i.e. one that, being relatively independent, at the same time is included in some parts into other financial and legal institutions. Thus, the institute of finance of state and municipal unitary enterprises is a secondary education in the system of financial law.

Legal basis for planning financial resources of an enterprise

All the diversity of financial relations of state and municipal enterprises finds its concentrated expression in their financial plans.

The first way profit from the sale of fixed assets, intangible assets, low-value and wearable items, the cost of which is repaid by depreciation, is determined. In this case, profit is defined as the difference between the sale and residual value of these funds and property. Moreover, the residual value of fixed assets and property is calculated based on its original cost, taking into account accrued depreciation and the inflation index established in accordance with the Decree of the Government of the Russian Federation “On approval of the procedure for calculating the inflation index used to index the value of fixed assets and other property of the enterprise upon their sale for the purpose of determining taxable profit" dated March 21, 1996. In accordance with this resolution, the inflation index is published annually by the State Statistics Committee of the Russian Federation (Russian Statistical Agency) in " Rossiyskaya newspaper» On the 20th day of the month following the reporting quarter.

Intangible assets- these are rights arising: a) from copyright and other contracts for works of science, literature and art; for computer programs, databases, etc.; b) from patents for inventions, industrial designs, trademarks; from certificates for utility models, etc.; c) from rights to “know-how”, etc. In addition, intangible assets may include organizational expenses (expenses associated with the formation of a legal entity, recognized in accordance with constituent documents contribution of participants (founders) to the authorized (share) capital, as well as business reputation organizations.

Low value and wearable items— part of the organization’s inventories: a) used as means of labor for a period not exceeding 12 months or the normal operating cycle if it exceeds 12 months; b) having a value on the date of acquisition below the limit approved by the organization within no more than 100-fold (for budgetary institutions - 50-fold) minimum size wages established by law regardless of their validity period, with the exception of agricultural machinery and tools, construction mechanized tools, weapons, working and productive livestock, which are classified as fixed assets regardless of their validity period. This category also includes (regardless of their cost and period beneficial use): fishing gear, special clothing, special footwear, uniforms, young animals, rabbits, poultry, fur animals, bee families, gas-powered saws, etc. (see: clauses 46, 50, 55 of the Regulations on accounting and financial statements in the Russian Federation, approved. by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, as well as clause 36 of the Accounting Regulations “Accounting for inventories” PBU 5/98, approved. by order of the Ministry of Finance of Russia dated June 15, 1998 No. 25n.

The second way profit (loss) from the sale of securities, futures and options contracts is determined. It represents the difference between the sales price and the acquisition price (i.e., the original cost), taking into account payment for services for their acquisition and sale.

Included in income (expenses) from non-operating operations includes: income received from equity participation in the activities of other enterprises; income from property rental; income (dividends, interest) on shares, bonds and other securities owned by the enterprise; amounts received free of charge from other enterprises in the absence joint activities, as well as other income (expenses) from operations not directly related to the production of products (works, services) and their sale, including amounts received and paid in the form of sanctions and compensation for losses.

The most complete list of non-operating income and expenses is given in section. the second Regulation “On the composition of costs for the production and sale of products (works, services), included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account when taxing profits,” approved by Decree of the Government of the Russian Federation No. 552 of August 5, 1992 G.

The gross profit of an enterprise, determined in accordance with the above requirements, is subject to income tax, after which it is used by the enterprise as a source of its financial resources.

The current legislation establishes a special procedure for the formation foreign currency profit of the enterprise. So, in accordance with sp. 1 tbsp. 18 of the Federal Law “On priority measures in the field of budget and tax policy” of December 29, 1998, all enterprises are obliged to sell 75% of foreign exchange earnings from the export of goods (works, services, results of intellectual activity) through authorized banks at the market rate of foreign currencies to the ruble on the domestic foreign exchange market. The procedure for such a sale is regulated by the Instruction of the Central Bank of the Russian Federation “On the procedure for the mandatory sale by enterprises, associations, organizations of part of foreign exchange earnings through authorized banks and conducting operations in the domestic foreign exchange market Russian Federation" dated June 29, 1992 No. 7. Taking into account the specified procedure, all enterprises with foreign currency earnings from exports are obliged to sell 75% of it through authorized banks for rubles, and then, having calculated the entire proceeds from exports of products, determine gross profit according to Art. 2 of the Law of the Russian Federation “On income tax of enterprises and organizations”.

Legal regulation of determining the cost of products (works, services)

The cost of products (works, services) is the costs of an enterprise expressed in monetary terms for the production and sale of products (works, services).

The need for a uniform determination of the cost of products (works, services) at enterprises of various forms of ownership appeared relatively recently (in 1990) in connection with the emergence of a fundamentally new tax system, the introduction of income tax as the main tax on enterprises. To unambiguously determine profit as the most important source of financial resources of enterprises and income tax, the concepts of profit and cost must be uniform for all enterprises.

An important source of formation of financial resources of an enterprise are depreciation charges, those. funds that accumulate in an enterprise as a result of transferring the value of fixed assets according to certain standards to the current costs of production and circulation.

The depreciation rate is the percentage of the book value of fixed assets that is to be included in current costs during the reporting year. The norms for depreciation charges are established by the decree of the Council of Ministers of the USSR “On uniform norms of depreciation charges for the complete restoration of fixed assets of the national economy of the USSR” dated October 22, 1990 and differ according to the classification groups of fixed assets. The procedure for calculating depreciation at the enterprise is determined by the Regulations on the procedure for calculating depreciation charges on fixed assets in national economy, approved by the State Planning Committee of the USSR, the Ministry of Finance of the USSR, the State Bank of the USSR, the State Committee for Prices of the USSR, the State Statistics Committee of the USSR and the State Construction Committee of the USSR on December 29, 1990.

Depreciation charges as a source of financial resources of an enterprise have a specific purpose. They are designed to completely restore worn-out fixed assets of an enterprise. Until January 1, 1992, i.e. Before the Ministry of Finance of the Russian Federation adopted a new Chart of Accounts for accounting the financial and economic activities of an enterprise, depreciation charges were accumulated at the enterprise in a special account “depreciation charges”. According to the new Chart of Accounts, a depreciation fund is not created at the enterprise. Therefore, today depreciation charges for the complete restoration of fixed assets are accumulated by the enterprise in other accounts accounting and as a source of financial resources they are transferred to the company’s current account as part of revenue from sales of products, works and services.

The next most important source of financial resources of state and municipal enterprises is budget allocations.

Budgetary allocations are allocated to government enterprises according to the amounts provided annually in federal law about the federal budget for the next fiscal year. At the same time, in accordance with clause 13 of the Decree of the Government of the Russian Federation “On the procedure for planning and financing the activities of state-owned factories (state-owned factories, state-owned farms)” dated October 6, 1994, budget funds are allocated to a state-owned enterprise if its own funds are insufficient and only for the following purposes: a ) implementation of the plant development plan (including the implementation of state investment programs, implementation of research and development work, mobilization preparation activities); b) maintenance of social infrastructure facilities; c) compensation for losses from the implementation of the order plan.

The decision to allocate funds from the federal budget to a state-owned enterprise 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, prepared on the basis of an application from the authorized body. Allocation to an enterprise budget funds is carried out only after the authorized body has submitted information to the specified ministries about their expenditure and the general results of the enterprise’s economic activities for the previous period. Budgetary allocations not used by the enterprise after the end of the year are subject to return to the federal budget.

State and municipal unitary enterprises with the right of economic management can receive budgetary allocations today, mainly in the form of budgetary lending, i.e. on terms of repayment and payment. Budgetary allocations allocated to state unitary enterprises with the right of economic management are recorded in the federal budget and budgets of the constituent entities of the Russian Federation, and allocated to municipalities - in local budgets.

Budget Code of the Russian Federation in Art. 77 pays special attention to the allocation of budget loans to state and municipal unitary enterprises.

An important source of financial resources for an enterprise is bank loans. Bank loans are funds received by an entity for specific goals on terms of urgency, repayment, payment. Commercial banks provide loans for a variety of purposes, namely: to implement plans for technical reconstruction, expand production, maintain required level working capital of the enterprise, etc. In this regard, the amounts received by the enterprise through bank lending are the target source for the formation of its financial resources.

An enterprise's receipt of a loan from a bank is formalized by a loan agreement concluded in accordance with the norms of civil law. This agreement determines the loan amount, the debtor company's guarantees for repayment of the loan, the loan repayment period and the fee for using the loan (interest rate).

The peculiarity of a bank loan as a source of formation of financial resources of an enterprise is its repayment and payment, i.e. A loan is a source of finance for an enterprise that must be repaid and the enterprise must pay bank interest for using it. The financial and legal regime for payment of bank interest by an enterprise is defined in the resolution of the Supreme Council of the Russian Federation “On amendments to the resolutions of the Supreme Council of the Russian Federation on taxation issues” dated July 10, 1992. According to this resolution, payments of interest by enterprises for bank loans are within the discount rate increased by three points are included in the cost of products (works, services) of the enterprise. Expenses for paying interest in excess of this limit, as well as for deferred and overdue loans, are made from the profits remaining at the disposal of the enterprise. In this case, the discount rate of the Central Bank of the Russian Federation is understood as the interest rate that Central Bank The Russian Federation charges on loans provided to commercial banks.

The source of formation of financial resources of state and municipal unitary enterprises can be funds, allocated from industry funds. For example, in accordance with the Decree of the Government of the Russian Federation “The procedure for the formation and use of industry and inter-industry extra-budgetary funds for research and development work” dated April 12, 1994, enterprises can receive financial resources from these funds for use in conducting research, experimental - design and other work provided for by industry regulations on relevant funds. Moreover, as a rule, funds from these funds are allocated to enterprises on a repayable basis. Therefore, funds allocated to enterprises from industry and inter-industry extra-budgetary funds are a targeted and repayable source of financial resources for the enterprise.

The source of the formation of financial resources of an enterprise can also be money provided on loan terms by legal entities and individuals, gratuitous financial assistance, commercial loan, payment for the maintenance of children in preschool institutions etc.

Providing the enterprise cash loans formalized by an agreement concluded in accordance with the rules of civil law. The borrowing company undertakes to return to the lender the same amount of money or an equal number of things of the same kind and quality. Moreover, in accordance with civil law, a loan agreement can be compensated, i.e. The borrowing company will be obliged not only to repay the loan amount, but also to pay the lender a certain percentage stipulated by the loan agreement. In this regard, a loan is a repayable and, most often, reimbursable source of financial resources for an enterprise. At the same time, in the case of receiving cash loans, their return and payment of interest on them by the borrowing enterprise is carried out at the expense of the enterprise’s own funds and is not included in the costs of production and circulation.

A very stable source of financial resources for an enterprise is commercial loan. These are funds generated by an enterprise for some time as a result of granting it a deferment, installment payment, receiving an advance, prepayment civil contracts from other companies. A commercial loan arises from an enterprise as a result of the implementation of purchase and sale agreements, supplies, contracts, etc. For example, if the buyer, under a supply agreement, receives from the supplier a deferred or installment payment for the delivered goods, he will have additional financial resources for the period until full settlement with the supplier, i.e. he receives a commercial credit from the supplier. A similar situation arises when the supplier (seller), even before selling his goods to the buyer, receives from him an advance payment in the amount of a partial cost of the goods or an advance payment. Commercial loan is return source financial resources of the enterprise. Its return occurs when the buyer pays in full for the advanced goods or when the supplier (seller) delivers (sells) the advanced goods.

In the event that objects are assigned to the enterprise social sphere and are on its balance sheet, usage fees of these facilities in the form of payment for the maintenance of children in preschool institutions, for the use of sports facilities, payment sanatorium vouchers etc. can serve as a source of its financial resources.

The company can receive gratuitous financial assistance from other enterprises, which also replenishes his finances.

The procedure for the distribution and use of profits of state and municipal enterprises

The most important source of formation of finances of state and municipal unitary enterprises is profit. It is as a result of the distribution of the enterprise's profits that intra-farm funds of the enterprise are formed, which are used for a variety of needs of the enterprise.

The procedure for distributing profits at state and municipal unitary enterprises is different.

State and municipal unitary enterprises, on the basis of the right of economic management, distribute profits based on Art. 295 of the Civil Code of the Russian Federation, independently. However, the owner (state or municipal entity) has the right to receive part of the profit from the use of property under the economic control of the enterprise.

The legislation does not establish a regime for the distribution of profits of a state or municipal enterprise based on the right of economic management. As a rule, the Charters of the above-mentioned enterprises, approved by the owner, state that the enterprise independently disposes of part of the profit received as a result of its activities after paying taxes and transferring the share established by the owner to the appropriate budget.

In practice, state and municipal unitary enterprises, with the right of economic management, most often divide profits into a consumption fund and an accumulation fund. The financial funds through which the profit of the enterprise is distributed, as well as the standards for their formation, are determined by the financial plan of the enterprise or by order of the head of the enterprise. The accumulation fund is used by the enterprise for production needs, and the consumption fund is used to provide workers of the enterprise with labor and social benefits, including financial assistance. There are no strict boundaries between funds, so an enterprise can freely redistribute funds from funds and use them for priority needs.

The main directions of use of the enterprise's financial funds formed from profits are determined by current legislation. Thus, the Regulations on the composition of costs for the production and sale of products (works, services), included in the cost of products (works, services), and on the procedure for financial results taken into account when taxing profits, approved by the Decree of the Government of the Russian Federation of August 5, 1992, define expenses of the enterprise related to the cost price and financial results of the enterprise. Consequently, all other expenses of the enterprise must be carried out at the expense of profits or other sources of financial resources of the enterprise.

payment of financial assistance, pension supplements;
one-time benefits to retiring labor veterans;
payment for travel to the place of work by public transport, with the exception of amounts to be attributed to the cost of production;
payment for vouchers for treatment and recreation (clause 7);
payments for exceeding the maximum permissible standards for emissions of pollutants in natural environment(clause 2 “h”);
entertainment expenses in excess of the norms established by law;
costs associated with maintenance educational institutions(clause 2 “i”);
payment for water taken by industrial enterprises in excess of established limits (clause 2 “b”);
costs for modernization of equipment, as well as reconstruction of fixed assets (clause 2 “e”);
costs of capital investments not attributable to the development of new production facilities (clause 2 “c”);
contributions to non-state pension funds, for voluntary health insurance (clause 2 “p”); etc.

State-owned enterprises, with the right of operational management (state-owned enterprises), distribute the profits they receive according to standards established annually by a body authorized by the state. In accordance with clause 14 of the Decree of the Government of the Russian Federation “On the procedure for planning and financing the activities of state-owned factories (state-owned factories, state-owned farms)” dated October 6, 1994, a fund is formed from this profit for the implementation of the order plan and the plant development plan, as well as a fund social development. At the same time, after the formation of these funds according to the standards, the state-owned enterprise has a free balance of profit, which is subject to withdrawal to the federal budget.