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The form of entrepreneurial activity is collective. Features of collective entrepreneurship as a form of entrepreneurial activity

Types and spheres entrepreneurial activity

Entrepreneurship can take different forms depending on whether the entrepreneur acts independently, personally or in partnership with other entrepreneurs, uses only his own property or simultaneously the property of others, uses his own labor or attracts employees.

The simplest form of entrepreneurship is the implementation of entrepreneurial activities without creating a legal entity, provided state registration as a citizen-entrepreneur.

Legal entity is an organization created and registered in accordance with the procedure established by law.

Every citizen can, for example, grow vegetables in his garden and sell them to those who want to buy. Such activity was allowed before, but with certain restrictions, and was called “individual labor activity.”

Now in Ukraine, individuals who are engaged in entrepreneurial activities without creating a legal entity and are official business entities are registered in accordance with the established procedure. In 2002, almost 2.5 million citizen entrepreneurs were registered in Ukraine (Table 5.1).

Table 5.1. Number of registered citizen-entrepreneurs in Ukraine, people.

1992 p. I 200 292

1993 426,594

1994 672,257

1995 859 579

1996 875 677

1997 883,432

1998 1,395,000

£999 ABOUT 1,595,000

around 2000 1,828,000

2002 2,412,000

A citizen-entrepreneur has the right to use the property that belongs to him at his own discretion. It can involve up to 10 people who are in labor relations with him, including his family members. It must be borne in mind that according to the Civil Code of Ukraine, a citizen-entrepreneur is liable for his obligations with all the property belonging to him. He can start and stop activities at any time at his own discretion.

Private entrepreneurship is not limited to the activities of individuals (citizen entrepreneurs). Any capable citizen who wishes to create his own business organization has the right to obtain the status of an official legal entity by registering a business entity as a private enterprise (private firm).

A private enterprise is an enterprise based on the property of an individual who acquires the status of a legal entity. The owner of a private enterprise, an entrepreneur, is a single person, a single citizen - a subject of entrepreneurial activity.

Close to private entrepreneurship are peasant (farm) enterprises and family enterprises, which formally belong to collective forms of entrepreneurship, but in reality are a type of private entrepreneurship.

An entrepreneur, as the owner of a private enterprise, has a large space of freedom of action and decision-making. However, such “independence” comes at the price of complete personal responsibility.

Therefore, entrepreneurs are inclined to pool funds and efforts, to move from individual to collective entrepreneurship. But one should not think that collective entrepreneurship necessarily requires the entrepreneur to renounce private ownership of property when creating a collective company registered as a legal entity.

Individuals can retain property rights, creating a joint venture, and combine only their efforts, creating a single team. To do this, it is enough to consolidate the unity of their actions by a general agreement (constituent agreement) on the creation of a production cooperative, a partnership with citizens, among whom mutual trust reigns. So, collective enterprise tends to be combined with private ownership of all factors of production.

In a society or cooperative, each participant (founder) can unite with others own funds production, means, property, and finally, your intellectual property.

Further unification of funds, capital, labor, management leads to greater integrative forms collective entrepreneurship in the form of syndicates, corporations, etc.

If government agencies join the enterprise, then enterprises and organizations based on state form property, then there is every reason to talk about state entrepreneurship. State and especially communal entrepreneurship (as a type of state entrepreneurship) can be carried out in the form of leasing property of the corresponding territorial community (administrative-territorial unit) and state property by entrepreneurs.

1. Business partnerships and societies

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

Partnerships and societies have many common features:

· Government bodies and authorities local government is not entitled to be a participant business entities and investors in limited partnerships, unless otherwise provided by law.

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

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

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

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

· Business partnerships, as well as limited and additional liability companies, do not have the right to issue shares (Clause 2 of Article 66 of the Civil Code of the Russian Federation).

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

1.1. Partnership (partnership) is a closed association with a limited number of participants carrying out joint activities based on shared ownership and directly involved in management.

Among the features characterizing the partnership, the following should be highlighted:

· Fixed composition of participants;

· Equity participation in the enterprise;

· Participants bear personal property liability.

IN organizational plan a partnership, although it requires an agreement between its participants, remains a fairly simple form of business organization. Meanwhile, while maintaining the advantages of an individual entrepreneur, this form provides much greater opportunities for attracting resources due to the expansion of the circle of participants. A wider property base makes it possible to expand the possibilities of attracting credit sources, now guaranteed by the property of all participants. In addition, the pooling of knowledge of many people, the possibility of their specialization in certain functions of enterprise management, largely removes the problems faced by an individual individual entrepreneur. The stability of the enterprise itself is significantly increased, the existence of which is now not so strongly connected with the personality of the owner, since shares can be transferred to other persons in the event of one of the participants leaving the business. However, partnership is not without its drawbacks. Firstly, the division of management functions among the participants of the partnership creates difficulties in the form of possible conflicts based on both competition between participants and the struggle for leadership. In addition, efficiency in decision making is reduced. Secondly, the partnership still retains the excessive responsibility of the participants, which is now largely conditioned by the mistakes of others. All this does this form business organization is quite vulnerable, it is the least common.

Introduction3

1. General partnership 4

2. Partnership of faith 5

3. Society with limited liability 6

4. Additional liability company 7

Joint stock company 8

6. Production cooperative 10

7. Efficiency and comparative advantage

collective entrepreneurial activity12

8. Disadvantages of collective entrepreneurial activity13

Conclusion15

List of used literature16

Introduction

At the end of the 20th century. collective forms of entrepreneurship have taken a dominant position - both in small and large-scale businesses.

Despite the differences in state legislation, world practice indicates the presence of the following established collective forms: business activity: business partnerships; business societies; joint stock companies; associations, unions.

Collective entrepreneurial activity is represented in Russian legislation in a wide variety of forms. It is carried out by commercial organizations that pursue profit as the main goal of their activities.

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

The forms of collective entrepreneurial activity (non-state) under Russian legislation can be as follows.

1) Full partnership

2) Partnership of Faith

3) Limited liability company

4) Additional liability company

5) Joint stock company

6) Production cooperative.

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

It is these forms of collective entrepreneurship that we will now consider. We will also find out what the effectiveness, comparative advantages and disadvantages of collective entrepreneurial activity are.

1. General partnership

A partnership whose participants (general partners), in accordance with an agreement concluded between them, are engaged in business activities on behalf of the partnership and are liable for its obligations not only in the amount of contributions to the authorized capital, but with all the property belonging to them, that is, “full” unlimited liability . A participant in a general partnership who is not its founder is liable equally with other participants for obligations that arose before his entry into the partnership. A participant who has left the partnership is liable for the obligations of the partnership that arose before the moment of his withdrawal, equally with the remaining participants, for two years from the date of approval of the report on the activities of the partnership for the year in which he left the partnership.

A general partnership is created for the purpose of making a profit and can engage in any activity not prohibited by law. At the same time, for certain types of activities it is necessary to obtain a special permit (license).

Can be established by at least two persons.

Participants are required to participate in its activities.

The constituent document of the Full Partnership is the constituent agreement signed by all founders. In the constituent agreement, the founders undertake to create a legal entity, determine the procedure for joint activities for its creation, the conditions for transferring their property to it and participation in its activities. The agreement also determines the conditions and procedure for the distribution of profits and losses between participants, management of the activities of a legal entity, and the withdrawal of founders (participants) from its composition.

Profits and losses are distributed in proportion to the participants’ shares in the share capital (there may be a different procedure by agreement between the participants). Participants can be individual entrepreneurs and commercial organizations. Participants are called full comrades. Each participant contributes to the so-called “share capital”. The minimum and maximum size of the share capital is not limited.

The peculiarity of a general partnership is that it is one of the rare forms of doing business in Russia. It is due to the fact that when using this form of doing business, a very high level of trust between the participants is required. At the same time, in the West, the same or similar organizational and legal forms are more developed. Apparently, a longer period of market relations has taught us to approach our responsibilities and partners more responsibly and trust them.

Limited partnership (limited partnership)

This commercial organization, based on share capital, in which there are two categories of members: general partners and limited investors. General partners carry out entrepreneurial activities on behalf of the partnership and are liable for the obligations of the partnership with all their property.

Limited depositors are responsible only for their contribution.

A limited partnership is a partnership in which, along with the participants who carry out business activities on behalf of the partnership and are liable for the obligations of the partnership with their property (general partners), there are one or more participants - investors (limited partners) who bear the risk of losses associated with the activities of the partnership , within the limits of the amounts of contributions made by them and do not take part in the partnership’s business activities.

The position of general partners participating in a limited partnership and their responsibility for the obligations of the partnership are determined by the rules of the Civil Code of the Russian Federation on participants in a general partnership.

A person can be a general partner in only one limited partnership.

A participant in a general partnership cannot be a general partner in a limited partnership.

A general partner in a limited partnership cannot be a participant in the general partnership.

The business name of a limited partnership must contain either the names of all general partners and the words “limited partnership” or “limited partnership,” or the name (title) of at least one general partner with the addition of the words “and company” and the words “partnership.” on faith" or "limited partnership".

If the name of an investor is included in the business name of a limited partnership, such investor becomes a general partner.

A limited partnership may, by decision of the general meeting of participants, be transformed into a general partnership, a limited liability company, or a joint-stock company, in the manner prescribed by law.

3. Limited Liability Company (common abbreviation - LLC)

This is a legal entity established by one or more persons, the authorized capital of which is divided into certain shares (the size of which is established by the constituent documents). LLC participants bear the risk of losses only to the extent of the value of their contributions. Constituent documents of the company are: the constituent agreement (if there are several founders) and the charter, which indicate the participants, the size of the authorized capital, the share of each participant, etc. Therefore, if one of the participants sells his share, this inevitably entails changes in the company’s charter, with the mandatory registration of these changes in government bodies.

An LLC can be founded by one to fifty participants. They may be capable Russian and foreign citizens(as well as stateless persons) and legal entities.

The authorized capital of a company is made up of the nominal value of the shares of its participants. The size of the share of a company participant in the authorized capital of the company is determined as a percentage or as a fraction. The size of the share of a company participant must correspond to the ratio of the nominal value of his share and the authorized capital of the company.

The minimum authorized capital is 100 minimum wages (ten thousand rubles). The authorized capital can be contributed both in cash (opening a savings account to pay for the authorized capital in a bank), and in property, property rights, or other rights that have a monetary value. When making a non-monetary contribution in an amount of more than 200 minimum wages (twenty thousand rubles), an assessment performed by an independent appraiser is required.

A limited liability company is created for the purpose of making a profit and can engage in any activity not prohibited by law. At the same time, for certain types of activities it is necessary to obtain a special permit (license). The term of activity is not limited, unless otherwise established by the Charter of the Company.

The company is liable for its obligations with all its property. The company is not liable for the obligations of its participants, the company's participants are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of the contributions made by them. Participants of the company who have not fully contributed to the authorized capital of the company bear joint liability for its obligations to the extent of the value of the unpaid part of the contribution of each of the participants of the company.

COURSE WORK

in economic theory

on topic No. 11

Entrepreneurship as a form of economic realization of property.

Completed by student

correspondence courses

(specialty commerce)

Scientific supervisor:

associate professor of the department

economic theory

Introduction. 3

Form of ownership as the basis of entrepreneurial activity 4-8 Entrepreneurship: individual and collective. Entrepreneur (owner) and employee.

Organizational and legal forms of entrepreneurship. Cooperative. 8-12

Modern forms of large and small entrepreneurship. 12-17 Combination and diversification.

Forms and features of entrepreneurial activity in modern Russian economy. 17-27

Conclusion. 28

Literature. 29

Introduction.

A market economy is impossible without the figure of an entrepreneur - a free and active person, an owner and expert in his field, a skillful organizer and leader. Entrepreneurship is an initiative, independent activity of individuals or an enterprise aimed at generating profit or personal income, carried out at their own risk and under their own property responsibility (Article 2, Clause 1 of the Civil Code of the Russian Federation).

Not every economic activity can be considered entrepreneurial, but only that which is associated with risk, initiative, entrepreneurship, independence, responsibility, and active search.

Nowadays, the need for widespread development of entrepreneurship in Russia is obvious to everyone. Entrepreneurship as one of the specific forms of manifestation of social relations helps to increase the material and spiritual potential of society, creates favorable conditions for the practical implementation of the abilities and talents of each individual, leads to the unification of the nation, the preservation of the national spirit and national pride.

The current situation in our country shows that without strong industrial entrepreneurship there is no normal economy, no guaranteed social life, there is no healthy society. It is sad that the so-called entrepreneurial space, which includes the legal, social and economic spheres, has not yet been created in Russia.

The unique value of entrepreneurial potential lies in the fact that it is thanks to it that other economic resources come into interaction - labor, capital, land, science. Initiative, risks, and the skills of entrepreneurs, multiplied by the market mechanism, make it possible to use all other economic resources with maximum efficiency and stimulate economic growth. As the experience of many countries with market economies shows, their economic achievements, including rates of economic growth, investment activity, and technological innovations, directly depend on the realization of entrepreneurial potential. Thus, an economic policy focused on supporting entrepreneurship, reducing government spending and government regulation allowed the United States and a number of other Western countries to very effectively overcome many of the economic difficulties of the 1980-90s.

1. Form of ownership as the basis of entrepreneurial activity. Entrepreneurship: individual and collective. Entrepreneur (owner) and hired worker.

Wherever there is economic activity, there is always a problem of ownership. Property relations permeate the entire system of economic relations.

By property, which is one of the central categories in economic theory, economists understand a system of objective relations between people regarding their appropriation of the means and results of specific production. The subjects of property are individuals, groups of persons, communities at various levels, the state, and the people. And the main objects of property are reproducible (equipment, building, machinery, etc.) and non-reproducible (land, water, plant and fauna) means of production.

It is the owners of the means, and, consequently, the results of production, in particular consumer goods, who are the subjects of economic and political power in society.

The true power in the country belongs to the owners of capital, concentrating both economic and political power in their hands.

Entrepreneurship comes in various forms. Their classification is based on two characteristics: the form of ownership and the size of the company. However, entrepreneurial activity is not associated with any one form of ownership: private, collective or public. Possible different options and combinations. This means that in order to engage in entrepreneurship it is not at all necessary to be the full owner of the capital used. You can use someone else's borrowed capital.

Entrepreneurship can be carried out by individual citizens, a group of people (enterprise), and the state. Hence there are two main types of entrepreneurship: individual and collective.

An individual enterprise is the property of one person and the work is done only by him personally. An individual enterprise is registered in accordance with the general procedure with the authorities and carries out its activities on general principles. Reduced taxation is applied to them.
An individual entrepreneur is an individual (citizen) who personally conducts business on his own behalf, at his own expense and at his own risk, and independently makes business decisions. An individual entrepreneur bears personal, full responsibility for the results of their activities. This means that in the event of debt formation, the entrepreneur pays with all his property (Articles 24 and 25 of the Civil Code of the Russian Federation).

An individual enterprise in Russia can be organized in two forms:

1. individual labor activity (ITA);

2. individual private enterprise (IPE).

The difference is that ITD is based on the entrepreneur’s own labor, while in IPP, along with the entrepreneur, the labor of hired workers is used.

Individual entrepreneurial activity is terminated by decision of the entrepreneur himself or the court. The court has the right to terminate individual activities if an entrepreneur is declared bankrupt (Article 25 of the Civil Code of the Russian Federation) or in violation of current legislation (Article 23, paragraph 4 of the Civil Code of the Russian Federation). From the moment such a decision is made, his registration as an individual entrepreneur becomes invalid.

An individual entrepreneur has the right to create enterprises; independently determine the profile of their activities and production program; acquire property or property rights, use the property of other persons under a lease agreement; hire or fire employees; receive a loan and open a bank account; independently distribute profits from business activities remaining after paying income tax; carry out transactions with currency.

Thus, an individual entrepreneur alone makes all decisions on production economic activity. The advantages of individual entrepreneurship are minimal control from the state, which allows you to independently distribute profits; mobility of the entrepreneur’s actions, which gives him the opportunity to change types of activities; acceptable tax conditions, since an individual entrepreneur pays only income tax.

Individual entrepreneurship is based on private property and most often has the character of a small business.

In this capacity, individual entrepreneurship contributes to the demonopolization of the economy and strengthens competitive principles. It makes the economy more flexible, capable of rapid self-regulation without state budget injections.

However, to individual entrepreneurship it is difficult to attract large capital due to lower creditworthiness compared to collective forms of entrepreneurial activity. Because individual business rests on the entrepreneurship of one person, it is still profitable, the businessman is active. The lifespan of such an enterprise is uncertain, so creditors are not always willing to enter into long-term financial transactions with an individual entrepreneur.

Individual entrepreneurship is characterized by a high level of risk and a lack of specialized management. Typically, an entrepreneur is the owner and performs all functions of enterprise management (production, supply, sales, finance), which requires universal knowledge in many areas of production. Absence financial resources and the inability to attract specialist managers to management leads to the adoption of suboptimal decisions.

Individual entrepreneurship requires more significant and real support from the state.

Entrepreneurship can be carried out both in individual and collective form. But if the first means its implementation by citizens, i.e. individuals, “of their own will and in their own interest,” citizens who are “free to establish their rights and obligations on the basis of an agreement and to determine any terms of the agreement that do not contradict the law (Article 1, paragraph 2 of the Civil Code of the Russian Federation), then the second form entrepreneurship - collective - involves boundaries and procedures that are more strictly delineated. In this case, entrepreneurial activity is carried out on the basis and within the limits of those tasks and powers that are reflected in the constituent documents and charter of the corresponding forms of enterprises.

Collective enterprises are enterprises in which economic operations are carried out by a collective entity. For this purpose, an enterprise is formed. Collective enterprises are various partnerships, cooperatives, partnerships and societies, associations and unions. The legal name of these forms of collective entrepreneurship in individual countries may change over time, but their organizational forms and economic content are largely preserved, improved and remain almost unchanged over decades.

Collective entrepreneurship is a business in which a whole team is engaged. Its advantages lie in the fact that the presence of a team allows you to attract additional funds and new ideas, which allows production to develop faster.

In addition, collective enterprises inspire more confidence among other firms and banks. Banks are more willing to provide loans to collective enterprises than to individual ones. But at the same time, there may be an ambiguous understanding of the goals of the enterprise by its participants. Disadvantages include the difficulty of determining the extent of each participant in the income or loss of the enterprise, in the division of property acquired together. The role of collective entrepreneurs (partners) are associations of citizens using both their own and legally acquired property.

At the end of the 20th century. Collective forms of entrepreneurship have come to dominate both small and large scale businesses because there are undoubtedly great benefits to bringing people together for collective entrepreneurship.

The main subject of entrepreneurial activity is the entrepreneur. However, the entrepreneur is not the only subject; in any case, he is forced to interact with the consumer as his main counterparty, as well as with the state, which different situations can act as a helper or adversary.

Both the consumer and the state also belong to the category of subjects of entrepreneurial activity, as well as an employee (if, of course, the entrepreneur does not work alone), and business partners (if production is not isolated from public relations).

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Coursework

in economic theory on the topic:

"Collective forms of entrepreneurship"

Voronezh, 2007

Introduction 3

1. Business partnerships and societies_ 5

1.1. Partnership (partnership) 5

1.2. Business companies_ 10

2. Production cooperative_ 19

3. Holdings_ 22

Conclusion 24

Introduction

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

Entrepreneurship is an integral attribute of a market economy, the main distinguishing feature of which is free competition. Although the history of entrepreneurship goes back centuries, its modern understanding emerged during the period of formation and development of capitalism, which chose free enterprise as the basis and source of its prosperity. To better understand what entrepreneurship is, let’s look at its history.

Entrepreneurship has existed in Russia for a long time. It originated in Kievan Rus in trade form and in the form of crafts. Small traders and merchants can be considered the first entrepreneurs in Russia. The greatest development of entrepreneurship dates back to the reign of Peter I (1689 - 1725). Manufactories are being created throughout Russia, and industries such as mining, weapons, cloth, and linen are rapidly developing. The most famous representative of the dynasty of industrial entrepreneurs at that time was the Demidov family, whose founder was a Tula merchant. Further development of entrepreneurship was hampered by the existence of serfdom. The reform of 1861 became a serious incentive for the development of entrepreneurship. The construction of railways begins, heavy industry is reorganized, and joint-stock activity is revived. Foreign capital contributes to the development and reconstruction of industry. In the 90s of the 19th century, the industrial base of entrepreneurship was finally taking shape in Russia. At the beginning of the 20th century, entrepreneurship became a mass phenomenon in Russia. The process of monopolization of firms begins. Among the large companies known are Prodamet, Prodvelom, Produgol, the Russian-American Manufactory Partnership, the Nobel Brothers and others. Unfortunately, in Russia, after the end of the First World War and the completion of two revolutions, a course was taken to eliminate market economic ties. The new policy – NEP (1921-1926) – brought some revival to entrepreneurial activity. However, since the late 20s, entrepreneurship has been curtailed again, and only in the 90s did its resuscitation begin in Russia. In October 1990, the Law “On Property in the RSFSR” was adopted, in December 1990 – the Law “On Enterprise and Entrepreneurial Activities”. From the moment when private property and entrepreneurial activity were restored to their rights, the development of joint-stock companies, partnerships and other forms of enterprise activity began.

Business partnerships and societies

Partnerships and societies have many common features:

· State bodies and local government bodies do not have the right to act as participants in business companies and investors in limited partnerships, unless otherwise provided by law.

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

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

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

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

· Business partnerships, as well as limited and additional liability companies, do not have the right to issue shares (Clause 2 of Article 66 of the Civil Code of the Russian Federation).

1.1. Partnership (partnership)– a closed association with a limited number of participants carrying out joint activities on the basis of shared ownership and taking direct part in management.

Among the features characterizing the partnership, the following should be highlighted:

· Fixed composition of participants;

· Equity participation in the enterprise;

· Participants bear personal property liability.

In organizational terms, a partnership, although it requires an agreement between its participants, remains a fairly simple form of business organization. Meanwhile, while maintaining the advantages of an individual entrepreneur, this form provides much greater opportunities for attracting resources due to the expansion of the circle of participants. A wider property base makes it possible to expand the possibilities of attracting credit sources, now guaranteed by the property of all participants. In addition, the pooling of knowledge of many people, the possibility of their specialization in certain functions of enterprise management, largely removes the problems faced by an individual individual entrepreneur. The stability of the enterprise itself is significantly increased, the existence of which is now not so strongly connected with the personality of the owner, since shares can be transferred to other persons in the event of one of the participants leaving the business. However, partnership is not without its drawbacks. Firstly, the division of management functions among the participants of the partnership creates difficulties in the form of possible conflicts based on both competition between participants and the struggle for leadership. In addition, efficiency in decision making is reduced. Secondly, the partnership still retains the excessive responsibility of the participants, which is now largely conditioned by the mistakes of others. All this makes this form of business organization quite vulnerable; it is the least common.

A collective type of business involves conducting it jointly by several persons. Individual entrepreneurs, as the name suggests, act independently, make decisions and carry out activities at their own peril and risk. The individual entrepreneur is liable for personal property that he owns by right of ownership. Collective entrepreneurship implies common property, each member contributing his share to the common business. Accordingly, obligations also imply general responsibility for their implementation.

Collective entrepreneurs

Collective and individual entrepreneurs perform the same functions in the business process. But there are still some differences. Collective business entities include:

Business societies and partnerships. They can carry out the same business as individual entrepreneurs, namely: organize insurance companies, act as intermediaries, produce and sell products, etc. According to the definition of the Civil Code, the contributions of each of the founders form joint property, that is, the authorized capital. Materials and products, both finished and manufactured, belong to the entire membership of the society.
A production cooperative can also be classified as collective entrepreneurship. The number of its participants must be more than five people. The main composition of a cooperative is an individual entrepreneur, that is, an individual, but it is also permissible for legal entities to participate in the cooperative. Participants make a share contribution - cash, securities, property rights and property itself. Members can take personal part in the functioning of the cooperative, or they can be part of it without carrying out labor activity within this cooperative. The number of the latter persons should not be more than 25% of general composition the entire cooperative. The cooperative's assets are represented by contributions from its members. A cooperative, like legal entities, has a charter. If the cooperative has more than 10 members, you can elect a board, and if more than 50 - a supervisory board.
A holding is an actual association of several enterprises, the shares of which must include securities of several legal entities. On the territory of the Russian Federation, mainly closed joint-stock companies are created under the name of a holding, and the holding itself may not be an independent company, but a subsidiary of another holding. Enterprises are also united into trusts, syndicates, cartels, consortiums and conglomerates. All these societies are based on the pooling of property - capital, securities and other things - temporary or permanent.

The most common form of doing business in collective entrepreneurship is management. Such companies are most convenient in terms of registration, adaptation to constantly changing market conditions, and the liability for obligations of its members is not excessive.

Individual entrepreneurship

Collective and individual entrepreneurs carry out their activities after mandatory registration. This procedure is carried out by the Federal Tax Service. An applicant for individual entrepreneur status submits an application, personal documents and pays a state fee. After receiving the registration certificate, you must register with the Pension Fund, and if the entrepreneur plans to hire staff, with the Social Insurance Fund and the Compulsory Medical Insurance Fund. An individual entrepreneur can also voluntarily pay contributions to the Social Insurance Fund for himself. When choosing the type of future business, the individual entrepreneur indicates OKVED codes, thereby determining the direction of its economic activity. However, some types of businesses require the acquisition of a license or permit to operate them. Information about individual entrepreneurs is entered into the Unified State Register of Individual Entrepreneurs. Registration of collective business companies also occurs in the tax structure. Information about legal entities, included in the collective entrepreneurship entities are entered into the Unified State Register of Legal Entities.

We must remember that an individual entrepreneur bears much greater responsibility compared to a collective form of doing business. The personal property of the individual entrepreneur is the object of repayment of the obligations that have arisen, while collective entrepreneurs share this responsibility among themselves. Also, some entrepreneurs, especially new ones, find it quite difficult to make business decisions alone. Discussion important points at a meeting of members of a collective society makes their adoption more effective and rational.

Collective entrepreneurship (partnership)– a form of organization of entrepreneurial activity in which two or more entrepreneurs make joint decisions and bear personal property responsibility for the conduct of the business.

Collective entrepreneurship can be carried out in the following forms:

- production cooperative (artels) – voluntary association of people on the basis of membership for joint production or other economic activities (production, processing, marketing of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services) based on their personal labor or other participation and the pooling of property shares;

- unlimited liability company (full partnership), when all partners, co-owners bear equal liability with their property in case of losses, damages, etc.;

- limited partnership (limited partnership), in which, along with the participants who carry out business activities on behalf of the partnership and are liable for the obligations of the partnership with their property (general partners), there are one or more participants - investors (limited partners) who bear the risk of losses associated with the activities of the partnership within the limits of the amounts of contributions made by them and do not take part in the partnership’s business activities;

- limited liability companies , in which co-owners have the right to contribute capital in certain limited amounts, are not liable for the obligations of the company and bear the risk of losses associated with the activities of the company, within the value of the contributions they made;

- joint stock company (corporation), which is one of the types of business entities. A joint stock company is a commercial organization whose authorized capital is divided into a certain number of shares, certifying the obligatory rights of the company's participants (shareholders) in relation to the company. Activities of the joint stock company in Russian Federation regulated Federal law"On joint stock companies."

Participants in a joint stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the limits of the value of the shares they own.

Open and closed joint stock companies are distinguished. Sometimes additional liability companies are also identified.

Commercial entrepreneurship – entrepreneurial activity pursuing profit as its main goal. Commercial entrepreneurship can be carried out in the form of business partnerships and companies, production cooperatives, state and municipal unitary enterprises.

Non-profit entrepreneurship – activity, the purpose of which is not to make a profit and, accordingly, does not involve the distribution of the received profit among the participants. Non-profit entrepreneurship can be carried out in the form of consumer cooperatives, public and religious organizations, charitable and other foundations.

Plan

Introduction 3

Collective entrepreneurship 4

Joint Stock Company 5

Control joint stock company 10

Partnerships 15

Limited Liability Company 17

Conclusion 19

References 20

Introduction

At the end of the 20th century. collective forms of entrepreneurship have taken a dominant position - both in small and large-scale businesses.

Collective entrepreneurship

At the end of the 20th century. collective forms of entrepreneurship have taken a dominant position - both in small and large-scale businesses.

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

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

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

Joint stock company

A joint stock company (JSC) is a form of enterprise whose funds are generated by combining capital, issuing and placing shares. The difference between a limited liability company (000) and a joint stock company is mainly that in the first case people (entrepreneurs) unite for collaboration, and in the second case they pool primarily capital for its joint use. In both cases, the participants of the company are responsible for the results of its activities, limited by their contributions.

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

Joint stock company:

Is a legal entity;

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

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

The ability to attract additional investment by issuing shares;

The liability of the shareholder partners is limited to the value of the shares in the general economic interest;

Business risk is reduced;

The transfer of capital funds from industry to industry is facilitated.

A joint stock company usually operates for an indefinite period, unless otherwise provided by its charter. The transfer of ownership shares is carried out through the sale of shares (sometimes a different procedure may be specified in the constituent documents). The appearance of additional shareholders is stipulated by the charter.

The management function of the joint-stock company is performed by the board, which jointly elects the executive bodies: director, his deputies, chief accountant, etc.

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

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

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

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

The property of a joint-stock company may exceed the authorized capital or be equal to it. Legislative norms often require that the value of the property exceed the authorized capital (otherwise the distribution of profits between shareholders may be limited). If the JSC in a given year suffered financial losses that led to a decrease in the size of its property, then next year it is necessary to use part of the JSC’s profit to achieve the ratio specified in the charter.

The authorized capital of a joint-stock company is formed through a public subscription to shares or by distributing shares among the founders.

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

To form a JSC, the legislation of most countries requires payment of not everything share capital, but only parts of it, but not less than 50%. The rest of the capital funds can be contributed after a certain time, for example within a year. Changes in the authorized capital can occur either in the direction of its increase or decrease. An increase in the authorized capital is usually achieved by issuing new shares or increasing the par value of shares. The authorized capital is reduced by reducing the par value of shares or by purchasing part of the shares from their owners with further cancellation.

JSC has the right to create branches and representative offices on the territory of the Russian Federation and abroad. The latter are endowed with fixed and working capital at the expense of the company's property and are accounted for on its separate balance sheet, as well as on the independent balance sheet of its branches. The heads of branches and representative offices act on the basis of a power of attorney received from the joint-stock company.

A share is a security that indicates that the owner has contributed a certain amount of money to the capital of a joint-stock company and gives the right to receive annual income - a dividend from the profits of the specified company. Shares may be various types, but the main ones are: registered, bearer shares, simple and preferred.

A registered share is assigned to the shareholder by entering it in the book of entries. The transfer of registered shares (rights to it) is carried out through endorsements and their reflection in the company’s book.

A bearer share, like money, belongs to its actual owner and is not assigned to any specific person. Free transfer of shares means automatic change of its owner.

Common shares allow shareholders to receive income depending on the performance of the joint-stock company, as well as take part in management and vote on general meeting.

Preferred shares differ from ordinary shares in a predetermined amount of income per share, regardless of the performance of the JSC and the priority of payments of refundable amounts upon liquidation of the JSC.

The main disadvantage of preferred shares is that they do not provide voting rights at the general meeting of shareholders.

Typically the promotion contains the following details:

Name of the joint stock company and securities; type of share, its number and date of issue;

Par value, name of the holder (for registered shares); number of shares issued;

Deadline for payment of dividends;

Some other information.

In exchange for shares, the shareholder is often given a certificate for all shares owned by him, which is a security that is evidence of ownership by the person indicated in it of a certain number and name of the company's shares.

The certificate contains all the necessary details of the shares it replaces.

The form of entrepreneurial activity is collective. Features of collective entrepreneurship as a form of entrepreneurial activity

1. Business partnerships and societies

EntrepreneurshipHow view economic activities and economic resource, profit

Privatization Howform transformation of relationships property

Formation of infrastructure entrepreneurshipHow warp economic growth

Unemployment Howformeconomic instability

General economic theory (2)

Introduction

Business partnerships and societies

Introduction

Collective entrepreneurship

Joint stock company