The Civil Code applies several principles in accordance with which legal entities are classified. Thus, article 48 uses a criterion related to the nature of property rights, the purpose of formation and the activities of a legal entity. So, two groups are formed: commercial and non-profit enterprises. In this case, attention is focused on the goals of formation. In addition, it takes into account the order in which the application of the proceeds is carried out.
Commercial organizations are legal entities whose main purpose is to make a profit and distribute it between the parties. The purpose of institutions included in the second group is to solve social issues and tasks. If the goal of the nonprofit organization is to make a profit, then the income is not distributed between the parties, but is used to perform socially useful tasks.
State and municipal enterprises in their charters, together with the main goal, may also provide for socially useful tasks. In other words, their activities are aimed at satisfying civic needs and requirements, respecting public and state interests (the fulfillment of military, state and other orders).
State enterprises are established by the management bodies of the Russian Federation. The property and contribution of government power is formed from the contributions of other institutions, budget allocations, income received and other legal sources. State-owned enterprises are liable for their obligations through property. All these institutions are legal entities, have a name in which the legal form is indicated.
State-owned enterprises are formed either in accordance with the decision of the owner or his authorized body, or in accordance with the decision of the labor collective. The constituent documents are: the charter, the decision on the establishment or the agreement of the founders. In their charters, state enterprises determine the legal form, indicate the address, name, controlling and managing bodies, the procedure by which the distribution of income and the formation of funds will be carried out, as well as the conditions for liquidation and reorganization. The approval of the charter is carried out by the founder and the labor collective.
State-owned enterprises, regardless of industry affiliation and type, are endowed with a number of features. Mainly, this is manifested in the inertia of development, immunity to environmental conditions that change quite quickly. In addition, state-owned enterprises have relatively low labor productivity. On the one hand, these signs are due to the existence of a fairly long period of centralized management of them. On the other hand, the reason is a high degree of alienation of employees from production facilities, which did not contribute to the development of interest in their best use. In this regard, state enterprises were given greater independence in the commercial and industrial sphere.
Thus, the adoption of a law regulating institutions and entrepreneurial activity became the primary measures of transition to the market . In accordance with it, enterprises carry out their activities independently, dispose of manufactured products, income received, remaining after payment of taxes and other payments.
Legal entities are entitled to plan their activities independently, to determine their development prospects in accordance with the demand for manufactured products.