Автор работы: A***********@gmail.com, 27 Ноября 2011 в 19:27, курсовая работа
In the developed market economy three leading managing subjects operate: households, the enterprises of various patterns of ownership and the state which represents itself as the collective businessman. The enterprises of various organizational-legal forms and their association are the basic managing subjects who concentrate the most part of the public capital (property).
Depending on the purpose of their creation and activity legal bodies are subdivided on two big groups; the commercial and noncommercial organizations. A main objective of the commercial organization — extraction of profit with its subsequent distribution among participants. The purpose of the noncommercial organization is, as a rule, the decision of social problems; thus if the organization nevertheless conducts enterprise activity the got profit isn't distributed between participants, and also is used for achievement of social and other socially useful purposes.
Apparently from the resulted description, depending on the chosen organizational-legal form of the enterprise can be created in the various ways, use various minimum size of the authorized capital stock, unequal ways of mobilization of additional resources and a guarantee of interests of creditors. All these and other basic aspects of legal character should be known to the administrative personnel, and including financial managers; these aspects should be considered by them in the relation both the enterprise, and available and potential counterparts.
The last is represented especially important as any transaction with counterparts comprises potential risk of a loss of resources; kinds of transactions and ways of decrease in such risk can vary depending on the organizational-legal form of the counterpart.
Among various kinds of the enterprises nevertheless the most significant role in market economy is played by large joint-stock companies (joint-stock company); their relative density in total number of the enterprises of various patterns of ownership can be rather small, however the importance from a position of the contribution to creation of national wealth of the country is exclusively high. (5, 144)
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