State treasury. State treasury as an object of managerial influence Income from business activities of enterprises

The Treasury of the Russian Federation 1 accumulates state financial resources and property that is state-owned and not distributed among state-owned enterprises and institutions. The Civil Code of the Russian Federation provides for the allocation and assignment of state property to federal unitary enterprises with the rights of ownership, use, and disposal (but without the right of alienation). Thus, their property, owned by the state, is not included in the treasury, as well as the enterprises themselves as a whole. A similar situation occurs in relation to the property of government institutions.

When analyzing the composition and characteristics of the treasury in ongoing management developments, it is necessary to pay attention to the existing division in the understanding of the treasury into its monetary and real-property components.

The monetary component of the treasury includes:

♦ budget,

♦ funds of the Central Bank of the Russian Federation,

♦ funds from various funds of the Russian Federation (Pension, Social Development, Reserve, Future Generations and other extra-budgetary funds),

♦ gold and foreign exchange and diamond funds.

The material and property component of the treasury includes the main types of real estate and movable property that is in state ownership and attributed to the treasury as undistributed between unitary enterprises and institutions:

♦ objects of the natural resource sector (land plots and subsoil plots, forest and water bodies, etc.);

♦ property, including production, technological and other complexes of enterprises and institutions;

♦ non-residential buildings and structures;

♦ residential and social-cultural facilities;

♦ objects of engineering infrastructure, networks and communications;

♦ other material assets.

1 According to the legislation, a distinction is made between the treasury of the Russian Federation, the constituent entities of the Federation and municipalities. The materials presented are mainly presented in relation to the federal level of the treasury. As throughout the entire book, we will proceed from the fact that the main methodological provisions, in particular on the regulation, use and control of the treasury, are basically identical for all the named levels of management.

A certain incompleteness of the legislation regulating the composition, formation and management of the treasury in modern conditions of the development of market reforms stimulates the formulation and active search for management solutions. The main requirements are complexity and compliance with the main goals of public administration. A possible mechanism for the formation and management of the material and property component of the treasury can be presented as follows.

♦ The basis for inclusion of property in the treasury, enrollment in the treasury register and its exclusion from it are the legal facts that are associated with the emergence and termination of ownership of this property.

♦ Property is considered included in the treasury from the date of signing by the responsible government structure (department, agency, service, etc., which is responsible for this type of property) of the transfer and acceptance certificate, issued in accordance with the requirements of the law, or from the date of transfer ownership rights to property to the Russian Federation.

♦ Property is considered excluded from the treasury from
dates of transfer of ownership of it to other persons
for civil transactions or from the date of signing
responsible state structure of the acceptance certificate -
transfer of property.

♦ The treasury property belongs to the right of ownership of the Russian Federation and must be reflected in the accounting documents of the relevant responsible state structure (OGS) according to the standards of instructions on budget accounting. These structures summarize information about the treasury property accountable to them in accordance with established requirements.

♦ Possible transfer and redistribution of treasury property between different state civil society organizations is carried out on the basis of acceptance certificates.

♦ The treasury property register contains information about the composition, method of acquisition, cost, grounds and period of registration, depreciation of property, and other information that meets the requirements of accounting legislation. The Register also includes information about decisions on the transfer of property for use, other acts of disposal of property, including those entailing its exclusion from the treasury property and its return.

♦ The procedure for summarizing data, providing documents containing information for entering into the Register, as well as the procedure for issuing information is determined by the Regulations on the Register of Treasury Property.

♦ The assessment of treasury property is carried out in accordance with the established procedure with the involvement of independent appraisers.

♦ Expenses for accounting, safety, movement and management of treasury property are made at the expense of budget funds and other sources not prohibited by law.

♦ Control over the maintenance, safety and use of treasury property that has not been transferred for use to legal entities and individuals is carried out by the departments of the State Civil Service.

♦ Control over the safety, condition and intended use of treasury property transferred for use to legal entities and individuals, under the terms of concluded agreements on the transfer of property, is carried out by the relevant responsible government agencies.

♦ During the period of transfer of treasury property for use, the burden of its maintenance and the risk of accidental death falls on the user in accordance with the concluded agreement.

♦ During the period when treasury property is not encumbered by contractual obligations, the responsibilities for its maintenance and safety of such property are performed by the relevant state civil servants at the expense of the federal budget.

♦ The inventory of treasury property and accounting of transactions with it is carried out by the Federal Treasury of the Russian Federation in cooperation with the relevant federal industry structures with the involvement of persons in whose use the treasury property is located.

♦ Legal entities and individuals, as well as officials of departments of the State Civil Service, who have committed actions (inactions) or made illegal decisions that caused damage to treasury property, bear liability established by the current legislation of the Russian Federation.

Currently in the Russian Federation there is no accurate information about the number of objects related to the treasury in accordance with current legislation, as well as their actual volumes. One of the reasons is that in December 2004, one of the provisions of Article 276 was excluded from the Budget Code of the Russian Federation. This provision required that a register of federal state property on the first and last day of the reporting period be submitted to the State Duma of the Federal Assembly of the Russian Federation simultaneously with the report on the execution of the federal budget. fiscal year, which led to the loss of the most important source of information about the state of treasury property at the federal level. “Detailed information on the structure of the treasury is presented in the report of the Accounts Chamber of the Russian Federation “Implementation of the rights and powers of the Russian Federation in relation to federal property (except for federal budget funds) constituting the treasury of the Russian Federation” approved by the protocol of the Board of the Accounts Chamber of the Russian Federation dated October 26, 2007 No. 46K (564)"1.

Objects of property of the treasury of the Russian Federation in accordance with the Civil Code of the Russian Federation and the Budget Code of the Russian Federation, in addition to funds from the federal budget of the Pension Fund of the State Reserve of the Diamond Social Insurance Fund of other state currency and extra-budgetary funds of the Russian Federation, authorized capital and other property of the Bank of Russia, including gold and foreign exchange reserves, include movable and real estate.

In accordance with Article 130 of the Civil Code of the Russian Federation, real estate includes land plots of subsoil and everything that is firmly connected to the land, including buildings, structures and unfinished construction. Real estate also includes aircraft and inland navigation ships and space objects subject to state registration.

Items not related to real estate, including money and securities, are recognized as movable property.

Thus, in accordance with the legislation, the objects of property of the treasury of the Russian Federation include:

• a) land plots in federal ownership;
• b) forest areas, subsoil water bodies and other natural resources that are in federal ownership;
• c) real estate including:
  • - buildings and structures that are federally owned and not assigned to federal enterprises and institutions;
  • - engineering and municipal facilities;
  • - ownerless property (for the period of identifying the owner);
  • - property and property complexes of liquidated unitary enterprises and institutions;
• d) movable property, including shares (shares, deposits) of business companies and partnerships, which are in federal ownership;
• e) property rights, including rights to intellectual property obtained from the federal budget;
• i) other real and movable property in federal ownership, including collateral transferred for use and escheated property for other reasons.

At the same time, at the legislative level, a list establishing the exhaustive composition of property that makes up the state treasury of the Russian Federation and is subject to state accounting, maintenance and disposal has not been defined.

In the absence of regulations establishing a list of treasury property, the documents of the Federal Property Management Agency define the property constituting the treasury as real estate (without land plots) not assigned to state enterprises and institutions, which includes property previously prohibited for privatization and removed from the property complexes of privatized enterprises, including non-residential objects appointments withdrawn from civil circulation (limited in circulation) and housing facilities subject to transfer to municipalities. Also, the treasury property includes: buildings for various purposes, premises (residential and non-residential) structures, including: runways, roads, quay walls, engineering communications, unfinished construction objects, escheatable property.

(using the example of the Oryol region) O.I. KOROTKOVA, Head of the Legal Sector of the Department of State Property of the Administration of the Oryol Region, Assistant of the Department of Civil Law, Oryol State University State property in Russia is heterogeneous. There are two levels of it: federal property and state property of the subjects of the Federation. State property can be assigned to state enterprises and institutions for economic management and operational management (Articles 294 and 296 of the Civil Code of the Russian Federation), and also constitute the state treasury.

(using the example of the Oryol region)

O.I. KOROTKOVA,

Head of the Legal Sector of the Department of State Property of the Administration of the Oryol Region, Assistant of the Department of Civil Law of the Oryol State University

State ownership in Russia is heterogeneous. There are two levels of it: federal property and state property of the subjects of the Federation. State property can be assigned to state enterprises and institutions for economic management and operational management (Articles 294 and 296 of the Civil Code of the Russian Federation), and also constitute the state treasury.

The main goals, objectives and principles of state policy of the Russian Federation in the field of management of the public sector of the economy are understood as a set of economic relations associated with the use of state property assigned to state unitary enterprises and state institutions, as well as the state treasury and property rights of the state. The implementation of state property rights is defined in Articles 113, 124, 125 and 214 of the Civil Code of the Russian Federation.

The objects of state property include the state treasury of the Russian Federation and its constituent entities. The treasury represents funds from the corresponding budget and other state or municipal property not assigned to state enterprises and institutions. Thus, the treasury is a collection of property.

Article 214 of the Civil Code of the Russian Federation establishes that funds from the corresponding budget and other state property not assigned to state enterprises and institutions constitute the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous district . In accordance with Art. 128 of the Civil Code of the Russian Federation, property refers to objects of civil law. The treasury as a collection of property is an object that in this capacity cannot act as a participant (subject) of civil legal relations.

Some civil experts point out the enormous importance of financial law in the legal relations under consideration, explaining this by the fact that the treasury consists primarily of funds from the corresponding budget. In addition, funds from state and municipal extra-budgetary funds may be included there. That is, the main part of the treasury is represented by funds of financial resources, and relations regarding their formation, distribution and use are recognized as the subject of financial and legal regulation. Therefore, the treasury also includes such property, the ownership of which is regulated by other branches of law.

Thus, in accordance with the Resolution of the Supreme Council of the Russian Federation dated December 27, 1991 No. 3020-1 “On the division of state property in the Russian Federation into federal property, state property of the republics within the Russian Federation, territories, regions, autonomous regions, autonomous districts, the cities of Moscow and St. Petersburg and municipal property" (as amended on July 15, 1998) the Russian treasury includes gold reserves, diamond and foreign exchange funds.

The functions of the owner in relation to the property included in the treasury are carried out directly by the state and municipalities (for example, the powers of ownership, use and disposal). Direct exercise by the state of the powers of the owner is impossible outside the activities of its bodies.

Clauses 1 and 2 of Art. 125 of the Civil Code of the Russian Federation establishes that state and municipal bodies acquire and exercise rights and obligations on behalf of the state and municipalities within the framework of their competence established by acts defining the status of these bodies.

In established practice, representatives of the state and municipalities in relation to budgetary funds are recognized as legislative (representative) bodies vested with the right of disposal on behalf of public-territorial entities.

Article 153 of the Budget Code of the Russian Federation establishes the right of legislative (representative) bodies to consider and approve budgets.

The current legislation defining the competence of government bodies and local self-government allows us to name another body that exercises the powers of public-territorial entities to own, use and dispose of budget funds. Thus, at the level of the subject of the Federation - the Oryol region, the organization of the budget process is carried out on the basis of regional laws adopted in accordance with the Constitution of the Russian Federation and federal laws.

The competence of the highest executive body of the Oryol region includes approving the regulations on the treasury of the Oryol region, determining the procedure for its formation and disposal of its objects, and managing the funds of the regional budget in accordance with the law on the regional budget.

The powers of the executive body of state power with special competence for property management include control over the safety and intended use of property included in the treasury of the Oryol region, transferred for the use of legal entities and individuals, as well as holding these persons accountable for the improper use of transferred objects. In addition, this body develops administrative acts for the disposal of treasury objects.

Such an executive body of state power with special competence as the Department of Finance and Tax Policy is a body that ensures the implementation of financial, budgetary and tax policies, and exercises general management of the organization of finances in the region.

On the territory of the Oryol region, the legal definition of the concept of “treasury of the Oryol region” was established by Resolution of the Board of Administration of the Oryol Region dated March 17, 2003 No. 43 “On the creation of the treasury of the Oryol region.” This resolution defined the goals, order of formation, structure and mode of use of treasury facilities in the Oryol region.

The treasury of the Oryol region consists of funds from the regional budget, other movable and immovable property not assigned to regional enterprises and institutions under the right of economic management or operational management, land plots not assigned under a lease agreement, permanent perpetual use, which belong to the Oryol region by right of ownership.

The objects of the treasury of the Oryol region are:

· funds from the regional budget;

· securities, shares in the authorized capital of business entities;

· archival funds and archival documents;

· buildings, structures, residential and non-residential premises;

· movable property;

· tangible and intangible assets;

· historical and cultural values;

· other property not assigned to regional enterprises and institutions under the right of economic management or operational management;

· unsecured land plots.

Objects of the treasury of the Oryol region can be located both on the territory of the Oryol region and beyond its borders.

The grounds for assigning objects to the treasury of the Oryol region are:

· absence of lease and permanent unlimited use of land plots assigned to regional enterprises and institutions with the right of economic management or operational management;

· refusal of a regional enterprise or institution from the right of economic management or operational management of regional property, refusal of lease and permanent perpetual use of land plots;

· seizure of surplus and unused or misused property assigned to an institution with the right of operational management and to an enterprise with the right of economic management;

· the balance of property after the liquidation of regional enterprises and institutions and other legal entities with the participation of the region;

· absence of the owner of the property, refusal of the owner of the property or loss of the right to property on other grounds provided for by the current legislation, to which, in the cases and in the manner established by the current legislation, the right of regional ownership has been acquired;

· acceptance and acquisition of property of legal entities or individuals into regional ownership;

· other grounds provided for by current legislation.

The management and disposal of property included in the treasury of the Oryol region is carried out by the highest executive body of state power of the Oryol region - the Board of Administration of the Oryol Region.

In the register of state property of the Oryol region there is a section “Treasury of the Oryol region”, in which records of this property are kept.

Accounting is carried out by entering the relevant information into a special section of the Unified Register of Regional Property of the Oryol Region, containing information about the composition, method of acquisition, cost, grounds and deadline for registering the property constituting the treasury of the Oryol Region (and, if necessary, other information).

Inclusion in a special section of the register and exclusion from it of the property of the treasury of the Oryol region is carried out on the basis of decisions (orders) of the executive government body for property management of the Oryol region.

Basic accounting data on the composition of the treasury of the Oryol region contain a description of treasury property objects, their quantity and value. Thus, the group “treasury property” includes roads, gas pipelines, and other property (buildings, unfinished construction projects, etc.).

Bibliography

1 See, for example: Karaseva M.V. Financial legal relationship. - M., 2001. P. 103; Financial law of the Russian Federation: Textbook. / Rep. ed. M.V. Karaseva. - M., 2002. P. 104.

2 See: Bespalova A.I. On the issue of the direct exercise by the state of the powers of the owner // Uchen. zap. Kazakh. state un-ta. - Alma-Ata, 1970. T. 10. Ser. "Jurisprudence". Vol. 10. Part 1. P. 370. See also: Khimicheva N.I. Subjects of Soviet budget law / Ed. V.M. Manokhin. - Saratov, 1979. P. 66.

Introduction.

In the context of the global economic crisis, the relevance of not only the economical use of public resources increases, but also the optimization of state activities to increase them, including to achieve the strategic goal of ensuring an unconditional transition from a resource economy to an innovative economy.

In economic theory, state resources (state property) included in the treasury consist of funds from the corresponding budget and other property (treasury assets) owned by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity by right of ownership, not assigned to state enterprises and institutions.

The property of the Russian treasury, which forms the basis of national wealth, is one of the basic resources of state regulation of the economy and, basically, provides a strategic balance between the needs of the state (including to ensure security, sovereignty) and the ability to replenish (form) such assets.

It should be noted that the term “treasury” itself is used in two meanings. On the one hand, the treasury is considered as a repository of property, and this interpretation of the treasury is given in most current legislative and regulatory acts. The second meaning of the treasury institution is a system for managing federal property that has not been transferred for use to third parties, the main purpose of which is the redistribution of state assets. In such a system, the formation (accumulation) of assets coming from various sources occurs for their further use in the interests of the state. At the same time, the formation of the treasury is carried out mainly by government bodies at various levels, which are entrusted with the functions of acquisition, inventory, accounting, evaluation, storage, control, transfer for economic use and operational management, privatization, and liquidation of relevant types of assets. Based on the medium- and long-term development programs of the state, these functions are implemented in the form of independent procedures (operations), which, in turn, are grouped by types of assets and areas of further use. When forming treasury assets, the following procedures can be distinguished: assessment of the current state of the treasury and the forecast of its changes, development of a policy for the formation of the treasury, regulatory support for the formation of the treasury, information support and maintenance of databases on assets. As part of the listed procedures, as well as as independent units when forming the treasury, individual operations are used, such as accounting, valuation, inventory, storage, etc.

1. Theoretical aspects of the Russian state treasury.

1.1. The concept, essence, goals and objectives of the state treasury.

The Civil Code of the Russian Federation gives the following definition of the state treasury: “Funds from the corresponding budget and other state property not assigned to state enterprises and institutions constitute the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous district".

The treasury receives taxes, duties and other government revenues, as well as other property acquired by the Russian Federation, a republic within the Russian Federation, an autonomous region, an autonomous district, a territory, a region in accordance with the law.

The essence of the state treasury is most fully manifested in its functions:

1. Reproductive function . It manifests itself in the fact that through

expenditures from the state treasury provide funding for various activities, sectors of the economy of public legal education, and generate income for certain categories of citizens. State treasury property in general allows a public entity to enter into economic relations, initiate and create favorable conditions for the functioning of both the state and non-state sectors of the economy.

2. Social function. Carried out in connection with the financing of socio-cultural events. In addition, the disposal of state treasury objects produces an indirect social effect, consisting in the preservation and creation of new jobs.

3. Capitalization function. Implemented when securities enter the state treasury, as well as through making contributions to the authorized capital of business companies.

4. Investment function. It is expressed in the fact that the state treasury can act as an instrument for carrying out the investment policy of a public legal entity (interim measure).

5. Organizational function. Manifests itself in ensuring the activities of government bodies of a public entity, state unitary enterprises and institutions.

6. Guarantee function. Expressed in the provision of state government property for the public debt of a public legal entity (loan agreements and contracts; government loans carried out by issuing securities of a public entity; contracts and agreements on obtaining budget loans from budgets of other levels of the budget system of the Russian Federation and etc.).

7. Legal function. Provides the possibility of direct participation of public legal entities in civil legal relations.

The socio-economic essence of the institution of treasury property is manifested in management tasks in the implementation of which it must participate:

Increase in the socio-economic standard of living of the population;

Replenishment of budgets at appropriate levels;

Development of competition and support for entrepreneurship;

Accounting and finding the owner of formerly “nobody’s” or low-performing state property;

Withdrawal of public resources from the shadow economy.

The Institute of the Property Treasury as an Element of the Economic Structure of the State

should be based on the socio-economic policy of the state. Increasing its importance will contribute to the stabilization and growth of the economy, active participation in maintaining a balance between market efficiency and social tasks. To give treasury property the socio-economic essence of a real resource, it is necessary:

Clear delineation and legal consolidation of property rights for subjects of society, including social and legal entities;

Accounting for potential property, which should be carried out on the basis of a socio-economic examination that determines the real value and prospects for its inclusion in economic circulation or putting it on the balance sheet of social bloc bodies. A stepwise (stage-by-stage) method of accounting and development of potential property is required.

In addition, the formation of the treasury as an instrument for solving socio-economic problems involves the investment of funds to give property objects a marketable appearance in order to transfer the rights of ownership of treasury property to both subjects of state enterprises, institutions, and private organizations of the social block.

At the same time, the main objectives in relation to state property are:

Phased reduction of the excess part of the public sector, which does not ensure the performance of state functions;

Transition to a new model of state property management, based on the principles of strict compliance of the composition of state property with the necessary functions of the state;

Qualitative increase in the efficiency of federal property management in order to significantly increase income from the use of property that has lost its importance for ensuring the performance of government functions and is temporarily in federal ownership.

1.2. Structure of the Russian state treasury.

Currently, in the Russian Federation there is no accurate information about the number of objects that, in accordance with current legislation, belong to the treasury, as well as their actual volumes. One of the reasons is that in December 2004, one of the provisions of Article 276 was excluded from the Budget Code of the Russian Federation. This provision required that a register of federal state property on the first and last day be submitted to the State Duma of the Federal Assembly of the Russian Federation simultaneously with the report on the execution of the federal budget of the reporting financial year, which led to the loss of the most important source of information about the state of treasury property at the federal level. “Detailed information on the structure of the treasury is presented in the report of the Accounts Chamber of the Russian Federation “Implementation of the rights and powers of the Russian Federation in relation to federal property (except for federal budget funds) constituting the treasury of the Russian Federation,” approved by the protocol of the Board of the Accounts Chamber of the Russian Federation dated October 26, 2007 No. 46K (564)".

To objects of property of the treasury of the Russian Federation in accordance with the Civil Code of the Russian Federation and the Budget Code of the Russian Federation, except for funds of the federal budget, Pension Fund, State Reserve, Diamond Fund, Social Insurance Fund, other state currency and extra-budgetary funds of the Russian Federation, authorized capital and other The property of the Bank of Russia, including gold and foreign exchange reserves, includes movable and immovable property.

In accordance with Article 130 of the Civil Code of the Russian Federation, real estate includes land plots, subsoil plots and everything that is firmly connected to the land, including buildings, structures, and unfinished construction projects. Real estate also includes aircraft and sea vessels, inland navigation vessels, and space objects subject to state registration.

The treasury of the Russian Federation, the treasury of a subject of the Federation and the municipal treasury consists of funds from the corresponding budget and other state (municipal) property. Appendix No. 1 to Resolution No. 3020-I of the Supreme Council of the Russian Federation dated December 27, 1991 lists the property that makes up the treasury of the Russian Federation: these are funds from the federal budget, the Pension Fund of the Russian Federation, the social insurance fund and other state extra-budgetary funds of the Russian Federation, the Central Bank Russian Federation, gold reserves, diamond and currency funds. The Federal Treasury of the Russian Federation, in accordance with its Regulations, organizes and carries out operations related to accounting for the state treasury of the Russian Federation.

Property that can only be in state or municipal ownership, like property assigned to state and municipal enterprises, is not a means of securing the obligations of the Russian Federation, constituent entities of the Russian Federation or municipalities and, therefore, does not form an object of recovery by creditors for such obligations.

Legal entities created by the Russian Federation, constituent entities of the Russian Federation, and municipalities are not liable for their obligations. In turn, the Russian Federation, constituent entities of the Russian Federation, and municipalities are not liable for the obligations of legal entities created by them, except in cases established by law.

The owner of the property of an enterprise based on the right of economic management is not liable for the obligations of the enterprise, except for the cases provided for in paragraph 3 of Art. 56 Civil Code. Thus, if the insolvency (bankruptcy) of a legal entity is caused by the founders, the owner of the property of the legal entity or other persons who have the right to give instructions mandatory for this legal entity or otherwise have the opportunity to determine its actions, such persons in the event of insufficiency of the legal entity’s property may be subject to assigned subsidiary liability for its obligations.

The institution is responsible for its obligations with the funds at its disposal. If they are insufficient, the owner of the relevant property bears subsidiary liability for the institution’s obligations.

As stated in Art. 115 of the Civil Code, in cases provided for by the law on state and municipal enterprises, by decision of the Government of the Russian Federation, a federal government enterprise may be formed on the basis of property in federal ownership.

The Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise if its property is insufficient.

Previously, the status of a state-owned enterprise was determined by Decree of the President of the Russian Federation of May 23, 1994 N 1003 “On the reform of state-owned enterprises” and the Model Charter of a state-owned plant (state-owned factory, state-owned enterprise), created on the basis of a liquidated federal state-owned enterprise. According to clause 1.5 of the Model Charter, the state bears subsidiary liability for the plant’s obligations in the event of insufficient funds. The design of a state-owned enterprise provided for by the Decree and the Model Charter, therefore, differs significantly from the design introduced by the Civil Code: firstly, it follows from the Code that both a newly created enterprise and an enterprise formed as a result of the reorganization of a federal state enterprise can be state-owned. , whereas the Decree is based on the possibility of creating a state-owned enterprise on the basis of a limited circle of federal state enterprises being liquidated (if certain reasons exist); secondly, the right to operational management of assigned property, which was vested in a state-owned enterprise according to the Decree, is essentially similar to the right available to a state institution (if the state-owned enterprise does not have enough funds, its settlements with creditors must be carried out at the expense of the federal budget). These and some other features of the status of a state-owned enterprise, provided for by the Decree, limited the practical significance of its provisions.

The legislation regulating banking activities is based on the division of responsibilities of banks and the state. According to the Law on the Central Bank of the Russian Federation (Bank of Russia), the state is not liable for the obligations of the Bank of Russia, and the Bank of Russia for the obligations of the state, unless they have assumed such obligations or unless otherwise provided by federal laws.

The principle of delimiting the responsibilities of the state and economic, including state, organizations is one of the main principles of the status of Russian trade missions abroad. The regulation on trade missions of the USSR abroad, which has not lost its legal force to date, is based on the fact that trade missions can act as defendants in courts only in disputes arising from transactions and other legal acts carried out by representative offices in host countries, and only in those countries in respect of which the state, in international treaties, through a unilateral statement brought to the attention of the competent authorities of the host countries, has expressed consent to the subordination of the trade mission to the court of the host country in these disputes. The state is responsible for the obligations of trade missions, taking into account the above provisions. Trade missions are not liable for the obligations of foreign economic and other economic organizations, and these organizations are not liable for the obligations of the representative offices.

The division of responsibility is also carried out in relation to the obligations of the Russian Federation, constituent entities of the Russian Federation and municipalities.

The provisions on separate liability do not apply if the Russian Federation assumes a guarantee (guarantee) for the obligations of a constituent entity of the Russian Federation, a municipal entity or a legal entity, or these entities have accepted a guarantee (guarantee) for the obligations of the Russian Federation.

Literature.

1. Boguslavsky M.M. International private law. M. 1998

2. Braginsky M.M. Participation of the Soviet state in civil legal relations. M. 1981

3. Vitnyavigus P.P. Civil legal subjectivity of the Soviet state. Vilnius. 1978

4. Tikhomirov Yu.A. Public law. M. 1995

5. Shengelia R.V. Civil legal personality of the Soviet state in credit relations. Tbilisi. 1984

6. Civil Code of the Russian Federation (as amended on February 20, August 12, 1996, October 24, 1997, July 8, 1999)