Small business development stages. The main stages of the formation of small business in the context of modern radical market reforms in Russia

Entrepreneurship theories date back to the 18th century. The first economic scientist to develop one of the first concepts of entrepreneurship is Richard Cantillon, according to whom an entrepreneur is a person acting in conditions of risk. A. Smith made a significant contribution to the development of the theory of entrepreneurship. An entrepreneur, according to Smith, is an owner of capital who, in order to realize some commercial idea and make a profit, takes economic risk. Of interest is the opinion of J. Baudot that an entrepreneur is a person who combines the functions of an owner of capital and a manager of it. J. Schumpeter defines entrepreneurs as economic entities whose function is to implement new combinations and who act as its active element. From the above, we can conclude that entrepreneurship is a risky business voluntarily carried out by citizens. Also, entrepreneurship is interpreted as free economic management in different areas activities carried out by subjects of market relations in order to meet the needs of specific consumers and society in goods (works, services) and profit, necessary for the self-development of their own business and ensuring financial obligations to the budget and other business entities.

Small and medium business in a market economy - the leading sector that determines the rate of economic growth, the structure and quality of the gross national product (GNP). In all developed countries, small businesses account for 60-70% of GNP.

The criteria for classifying an enterprise as small are the number of employees and the share of state, municipal property and property of public associations in authorized capital these enterprises, which should be no more than 25%. The number of employees in small businesses is determined by the average number of the main production personnel and employees working under contracts and part-time jobs. Small businesses include enterprises with no more than 200 employees in industry and construction, up to 100 people in science and scientific services, up to 50 people in other sectors of the manufacturing sector, and up to 15 people in the non-manufacturing sector.

Russian small business has gone through four stages in its development.

The first and most striking of them was observed in the conditions of the command and administrative economy at the end of the 1980s. Huge benefits of all kinds, including at the expense of the state budget, as a whole, a more favorable state of affairs in the economy determined the attitude of veterans to this period as to the "golden age" of small business. Indeed, there was a very quick and easy accumulation of capital, the production of scarce consumer goods and the sphere of all kinds of consumer services that were equally scarce then developed, retail, catering, etc.

The seamy side of the "golden age" was, however, that small enterprises played the role of a channel for pumping the resources of command-controlled state-owned enterprises into the shadow economy, in favor of semi-criminal and simply criminal pseudo-market entrepreneurship.

Of course, not only negative processes took place in the development of MP. During the years of perestroika, small business joined the general process of rapid development of the cooperative movement supported by the government. Both denationalization and education of the broad masses of the population in the basics of entrepreneurship took place through the development of cooperation and small business.

1992 - the year of shock therapy - was characterized by the highest growth rates since the mid-1980s in the number of small enterprises (2.1 times) and the number of employees in them. A new, second, stage has begun in the development of Russian small business.

This fact is phenomenal, since the liberalization of prices carried out at that time and the introduction of tax pressure severely undermined the financial base of small business. Rapid inflation has led, on the one hand, to the depreciation of the savings of the population, and on the other, to a sharp increase in interest rates for bank loans. This caused a real paralysis of investment activity.

Statistics show that science and scientific services became the absolute leader in increasing the number of small businesses. The number of small businesses in it increased 3.4 times. The number of small enterprises in the field of agriculture increased 3.1 times. This is followed by procurement and general commercial activities to ensure the functioning of the market (2.9 times). The sphere of public education is closely related to them (2.8 times).

At the same time in 1992 in general structure Russian small business, there was a sharp decrease in the share of small businesses in the sphere of material production.

The most important functions of the MP in the conditions of shock therapy have become social damping, ensuring the survival of large segments of the population in an acute crisis through self-employment, providing an opportunity to obtain additional (in addition to basic, often formal employment) livelihoods.

The phenomenal growth in the number of MTs in 1992 has its own explanation. The rapid development of trade and intermediary small business was a response to the undermining of the original financial base. Liberalization of foreign trade under the conditions of the former USSR and the lifting of bans on private trade inside the country have created favorable conditions for any trading activity.

The drop in consumer effective demand was then actively compensated by small trade businesses by importing goods, although not of very high quality (such as Chinese products), but which were in high demand among Russian consumers. The rapid turnover of small trading capitals turned them into medium-sized capitals.

Small business has become an integral part of the massive founding process. Exchanges, banks, insurance firms, large private and semi-public joint stock enterprises emerged throughout Russia in incredible numbers. For the first time in their lives, people received freedom for independent entrepreneurial activity, the right to engage in financial planning, which was previously an absolute monopoly of government agencies and their officials. Such motivations, combined with the collapse of state, primarily budgetary enterprises and organizations, with the hope of receiving high incomes from fairly simple types of work and services, could not but generate a massive development of entrepreneurship. This can be explained by economic reasons and the general laws of social psychology as applied to the situation of a cardinal social change, which is obvious for Russia.

By 1995, niches and opportunities for super-profitable trade and intermediary activities were practically exhausted. Many of the previously established small enterprises, mainly of trade and intermediary or, for example, scientific and consulting orientation, either ceased to exist or diversified. Such a situation should naturally generate new trends in the development of Russian small business. The next, third stage of qualitative changes in the dynamics and structure of small business was indicated, accompanied, as noted above, by a significant reduction in the increase in the number of small businesses.

The main reasons for the suspension of the growth of the number of small enterprises were a sharp narrowing of the boundaries of areas characterized by easily achieved high profitability, the exhaustion of psychological expectations of unlimited financial opportunities for independent entrepreneurial activity.

If in Russia back in 1992-1994. the entire economy, including small business, lived according to the stochastic laws of the initial accumulation of capital, then by 1995 the laws of the civilized market system began to operate more and more clearly. Less frequently, there were cases when a small enterprise easily bought up expensive buildings and even medium-sized manufacturing enterprises. Income per person employed in a small enterprise was becoming the norm at a level fluctuating around the average wage in the country.

In the Russian economy, a tendency towards the beginning of a new, market concentration and centralization of capital, as well as the very economic activity... The process of absorption of enterprises has been developed. Often the most profitable small businesses are the first victims of these acquisitions.

The slowdown in the growth of the number of new small enterprises is also explained by the fact that such a powerful factor in the growth of small enterprises as the growth of unemployment has not shown its strength - both economically and socially. Despite all the forecasts of its rapid increase, until 1996, official unemployment remained at the level of 2-3% of the economically active population.

Since 2000, a fundamentally new economic situation began to form in the country, in which small businesses began to play a role characteristic of small business in a normal market economy.

Small businesses in the struggle to survive have learned to independently adapt to the complexities of the market.

To consolidate and further develop the positive growth trends of Russian small business, to radically expand the field of its activity, it is necessary to activate state support for small businesses at all levels. First of all, support is needed in the sphere of lending and insurance of small business, stimulating its investment activity. It is also extremely important to expand the innovative and scientific activities of the MP in the interests of the development of all spheres of the Russian economy. The beginning of a real recovery in the economy made it possible to move to the fourth stage of a truly market development of Russian small business.

STAGES OF THE DEVELOPMENT OF SMALL BUSINESSES IN RUSSIA

It can be stated that in 1994-1995. The policy of moderately tight financial stabilization pursued by the Russian government, on the one hand, was accompanied by a significant slowdown in the growth rate of the number of small enterprises, but, on the other hand, it had a pronounced reorganization effect. A fundamentally new economic situation began to form in the country, in which small businesses began to play a role characteristic of small business in a normal market economy.

Small businesses in the struggle to survive have learned to independently adapt to the complexities of the market. Thus, in order to increase their viability, SEs are actively diversifying their economic and investment activities. In 1995, more than half of small non-commercial small businesses were engaged in trade in addition to their main activity as a simple but relatively profitable activity with a fast capital turnover period. And commercial capital is increasingly rushing into production, albeit in its simplest forms.

In general, we believe that a new breakthrough in the dynamics of the number of small businesses, in an increase in their macroeconomic weight by all indicators, is inevitable. It should be expected as the prerequisites for the formation of an integral system of market economy, decisive steps in the field of demonopolization of the economy, de-bureaucratization of management and, of course, a general transition to the phase of revitalization and growth of production and productive investment.

To consolidate and further develop the positive growth trends of Russian small business, to radically expand the field of its activities, it is necessary to intensify state support for small businesses at all levels. First of all, support is needed in the sphere of lending and insurance of small business, stimulating its investment activity. The decriminalization of small businesses is imperative. It is also extremely important to expand the innovative and scientific activities of the MP in the interests of the development of all spheres of the Russian economy. The beginning of a real upswing in the economy will allow the transition to the fourth stage of a truly market development of Russian small business.

A. BLINOV,

doctor of Economics, Professor, Plekhanov Russian Academy of Economics

Small business - entrepreneurial activity on a small scale; small businesses are understood as individuals engaged in entrepreneurship without education legal entityas well as small commercial organizations. This is how small business is defined in the Economic Dictionary of B.A. Raisberg, L.Sh. Lozovsky. Raizberg B.A., Lozovsky L.Sh., Starodubtseva E.B. Modern economic dictionary. 5th ed., Rev. and add. - M .: INFRA-M, 2007 .-- 495 p.

A small enterprise in the above dictionary is defined as a small enterprise of any form of ownership, characterized, first of all, by a limited number of employees (from 15 people in trade to 100-200 in industry) and occupying an extremely small share in the total volume of activity in the country, region, which is a profile for the enterprise. This share is judged by the cost of the products created and sold. Small businesses include, in addition to manufacturing commercial, consulting firms, many retailers, services. In the same place

The formation of the middle class becomes strategic objective increasing political, economic and social stability in Russian society. Solving this problem requires the creation of favorable legal and economic conditions for the intensive development of small and medium-sized businesses, which contributes to the formation of a market structure of the economy and a competitive environment, a taxable base for budgets of all levels, reduces the severity of unemployment, and allows consumers to choose producers of goods and services.

It should be noted that in Russia so far small business accounts for no more than 12% of GDP, while in developed European countries small and medium-sized businesses produce up to 70% of GDP. Commentary to the Federal Law of July 24, 2007 No. 209-FZ "On development small and medium-sized businesses in the Russian Federation "AV Schepot'ev, EG Safronova.

With the adoption of Federal Law No. 88-FZ of June 14, 1995 "On State Support of Small Business in the Russian Federation", the approach to defining the concept of a small business entity in Russia has significantly changed. However, it should be noted that on January 1, 2008, the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized enterprises in the Russian Federation" (hereinafter - Law N 209-FZ) came into force and the previous Federal Law of June 14, 1995 N 88-FZ "On State Support of Small Business in the Russian Federation".

At the legislative level (Law N 209-FZ), concepts such as " medium-sized businesses "- business entities (legal entities and individual entrepreneurs) classified in accordance with the conditions established by this Federal Law, to small enterprises, including micro-enterprises, and medium-sized enterprises P. 1, Art. 3 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", Rossiyskaya Gazeta, No. 164, 31. 07.2007, "micro-enterprises", "infrastructure to support small and medium-sized businesses", " support for small and medium-sized businesses "- the activities of state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments and the functioning of the infrastructure to support small and medium-sized businesses, aimed at implementing measures provided for by federal programs for the development of small and medium-sized businesses, regional programs for the development of small and medium-sized businesses entrepreneurship and municipal programs for the development of small and medium-sized businesses P. 5 Art. 3 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", Rossiyskaya Gazeta, No. 164, 31. 07.2007.

Cancellation of the existing Law (Federal Law of June 14, 1995 N 88-FZ "On state support of small business in the Russian Federation") led to the abolition of such concepts as "concessional lending to small businesses", "preferential insurance of small businesses." The concept of "mutual lending society for small businesses" has been excluded from the legislative documents, the role of specialized off-budget funds of the Russian Federation for supporting small businesses has significantly decreased (article 15 of Law No. 209-FZ on state and municipal funds for supporting entrepreneurship is mentioned only in passing).

In the context of radical market reforms, small business has gone through several stages of its development. It should be noted that in the development of small business over the past few years, radically new trends have begun to emerge, which are primarily expressed in a significant increase in the growth rate of the number of small businesses.

For an in-depth understanding of the current situation with the development of Russian small enterprises, it is necessary to critically examine some of the stages of their development.

First stage: 1992-1994

The first stage is characterized by progress in understanding the essence of the economic problems of small business. The importance of the role and place of small business in the creation of a competitive economic environment for the new economic system is stated. The contours of the concept of supporting small business are being formed, priorities in its development are determined. The following fundamental documents are issued: Decree of the President of the Russian Federation "On organizational measures for the development of small and medium-sized businesses in the Russian Federation" No. 1485 of 30.11.1992, Order of the Federal Employment Service of Russia "On approval of the regulation on the procedure for the work of employment services with unemployed citizens who want organize their own business in the conditions of granting them subsidies "No. 37 of March 30, 1993, Decree of the President of the Russian Federation" On certain issues of tax policy "No. 1004 of May 23, 1994, Resolution of the Government of the Russian Federation" On the network of regional small business support agencies "of 29.12.1994 № 1434 Vilensky A. Small business: difficulties of growth. // Economic Issues. - 1996. - No. 7., p. 33. In all these documents, support for small business is recognized as one of the most important areas of economic reform; sectoral priorities for the development of small business are established; the tax exemption is provided for the amount of profit used for the development of production, preferential tax rates are established on the profits of small enterprises in the third and fourth years of operation; provision is made for the allocation of credit resources for the primary production of consumer goods and foodstuffs, a network of special banks with the participation of public funds is being organized, insurance of programs with a high degree of risk from public funds and reserves is planned, it is planned to provide guarantees for foreign investments and use foreign experience, as well as attracting foreign experts. However, sadly, these resolutions remained only a declaration. And although at the beginning of this stage there was a process of mass founding of small enterprises, the share of small enterprises in the sphere of material production in the overall structure of domestic small business has sharply decreased.

During this period, the Committee for the Development of Credit Unions was approved (October 1992) Alekseeva D.G. Russian business law - Moscow: Prospect, 2006. Credit unions as a system of large, medium and small credit unions - a traditional form of providing financial services to shareholders. During this period, interesting promising undertakings were laid in different regions of the country. Since 1992, the International Trade Caravan "The Great Russian Way" has been successfully operating in the Volga region of Russia. There is also a specific form of support for small businesses aimed at developing the infrastructure of small businesses, allowing to restore and expand economic ties of the Volga regions with other subjects of the Federation, CIS countries and foreign countries ... It is important to note that this period coincided with mass (voucher) privatization, which on the whole had rather negative consequences for small production, but nevertheless, despite all the positive and negative aspects, there was no irreversible and effective turning point in the development of small business during this controversial period. happened.

Another distinguishing feature of this stage is the birth of a mass of different structural units: funds, associations, etc. It was originally planned that the main function of these funds should not be to distribute money, but to attract funds - and not only Russian, but also foreign partners. Anokhin V.S. Business law: textbook for universities - M .: Vlados, 1999.

However, characterizing this stage positively as a whole, we can say that a decisive turn towards the development of small business was not made. In 1996, that is, upon completion of the first stage of privatization, small enterprises accounted for 3% of the total value of fixed assets in all sectors of the economy. Ibid. This is due to the fact that the conditions for the restructuring of industry in Russia have not yet been created and the question of the stable place of small business in this process has not yet been determined; a competitive environment has not been created, which is the most important condition for the development of small business; the turn towards manufacturing entrepreneurship is still relevant. The problem of loan repayment remains an acute all-Russian problem. In addition, small enterprises in Russia are simply not yet ready to take loans, since many of them do not know how to draw up business plans, do not have collateral, etc.

Throughout the entire period of legalization of small business, there was a struggle for its supervision and, above all, for the distribution of state funds to support it. Numerous government departments, government and public organizations did not seek to combine their efforts to support small businesses. There was no mechanism for the practical implementation of the proposed activities. A single program and, accordingly, a system state support there was no small business in the Russian Federation until mid-1994.

The picture will be incomplete if one does not note that there has been an increase in the criminal-criminal nature of many processes in small business, which is associated with the absence of stable, established norms and rules of business ethics, the presence of "state racketeering" and criminal racketeering. This stage in the development of small business was still a stage of "trial and error". However, on the whole, there was a stable understanding of the need to develop small business as the most important condition for further effective economic development of the country.

Second stage: 1995-1998

At this stage, the focus of economic policy on the creation of a concept for the development of small business in our country is clearly traced. Concrete measures are being developed real help small business throughout the country with the provision of independence to the regions in solving these problems.

In 1995, the State Committee of the Russian Federation for the Support and Development of Small Business (GKRP RF) Rybina M.N. was formed. "The main stages of the formation of Small Business in the context of modern radical market reforms in the Russian Federation" - Journal "Management in the Russian Federation and Abroad" No. 2 2001. This committee received broad powers to develop and implement all international assistance in this area.

Introduced into the practice of economic activity a new Civil Code... On June 14, 1995, the Federal Law of the Russian Federation "On State Support of Small Business in the Russian Federation" No. 88-FZ was adopted, which by article 3 legally defined the status of a small enterprise.

The State Committee of the Russian Federation for the Support and Development of Small Business provides the following data. As of October 1, 1996, there were 829,442 enterprises employing 8,241,200 people. As of January 1, 1997, there were more than 842 thousand small enterprises with 8,618,300 employees. Most of the small enterprises are in the sphere of trade and public catering - 43%, construction and industry is inferior - 32% (17% and 15%, respectively) Rybina M.N. "The main stages of the formation of Small Business in the context of modern radical market reforms in the Russian Federation" - Journal "Management in the Russian Federation and Abroad" No. 2 2001. The Tax Service also takes into account 3.5 million entrepreneurs without a legal entity, who, by law, are small businesses However, to create a normal competitive environment for small businesses, there should be much more.

Nevertheless, taking into account the temporarily employed and family members, almost 15-18% of the population of Russia was associated with the activities of small enterprises.

The direction of the state's activity in the field of small business for this period is determined by the "Federal program of state support for small business in the Russian Federation for 1996-1997." (Approved by the decree of the Government of the Russian Federation of 18.12.1995, No. 1256) Ibid.

The purpose of this Program is to ensure the sustainable development of small businesses in the production, innovation and other spheres of the economy. This Program puts forward the following objectives:

• · Creation of legal, economic and organizational conditions for sustainable development small business;
• · Purposeful formation of a system of state support for small business;
• · Creation of new jobs, opening and support of small enterprises in the production, innovation and social spheres to provide the market with domestic goods and services;
• · Support of business and innovation activity, development of competition in the market of goods and services;
• · Initiation of financial, credit and investment mechanisms, search for new sources of financing for entrepreneurial activity, primarily through the own capabilities of effectively developing small businesses;
• · Widespread distribution of standard infrastructure elements created within the framework of software developments in 1994-1995.

Based on the goals and main tasks, the Program provides for the main activities aimed at the implementation of the entire Program. The total amount of funding for 1996 was determined at 883.35 billion rubles, including 707 billion rubles. Rybina M.N. "The main stages of the formation of Small Business in the context of modern radical market reforms in the Russian Federation" - Journal "Management in the Russian Federation and Abroad" No. 2 2001 - funds from the privatization of federal property objects were to go to the Federal Fund for Small Business Support, which in practice in full Did not happen.

Attempts have been made to support small business in the manufacturing sector and, above all, in the innovation field. According to experts, about 120 thousand small enterprises with 2.3 million employees are operating in the innovation sphere. A. Vilensky. Small business: growth difficulties. // Economic Issues. - 1996. - No. 7.. As in the whole world, some of them disintegrate, others arise again. However, small enterprises that have been stable for 3-4 years have also appeared. However, the measures taken have not fundamentally changed the state innovation activities... Its performance still leaves much to be desired. The main factors hindering innovation in small industrial enterprises are the lack of its own funds, high tax rates, unacceptable investment and credit conditions. There has been some deterioration in the situation in construction, and here the main problems are, firstly, insolvency of customers, lack of funding, lack of orders for work, and, secondly, insufficient attention to housing and industrial construction.

During this period, certain efforts were made to create an infrastructure for supporting small businesses. As of June 1997, 74 regional funds, 60 business incubators, 80 training and business centers, 40 leasing companies, 44 technoparks, 60 information and analytical centers of small business. In the first half of 1997, 9.3 billion rubles were allocated for the development of the infrastructure of small businesses, including more than 5 billion rubles. Vilensky A. Small business: growth difficulties. // Economic Issues. - 1996. - No. 7. was included in the statutory funds of infrastructure facilities in the Kaliningrad, Nizhny Novgorod, Saratov, Tomsk regions, the republics of Ingushetia, Kalmykia, Karelia, Tatarstan, Altai and Krasnodar territories, the Jewish Autonomous Region, the Khanty-Mansiysk Autonomous Okrug.

After the 1st All-Russian Congress of Small Business Entrepreneurs in February 1996, the Program "On Priority Measures of State Support for Small Business in the Russian Federation" and the Presidential Decree "On Priority Measures of State Support for Small Business in the Russian Federation" were issued, which ordered regional structures to allocate half of percent of the budget revenues. This is very important for the development of small business, since such a formulation of the issue legally guarantees the receipt of state funds. The decree named specific measures for real support of entrepreneurship, among which the following can be distinguished:

• · Simplification of the registration procedure;
• · Introduction of tax incentives for banks, leasing and insurance companies serving small businesses;
• · Transfer of 40% of the budget of the State Employment Fund for the creation of new jobs (since 1997);
• · Creation of a guarantee fund, to which at least $ 200 million will be deducted annually for investments in Russian small business from foreign credit institutions.

Great hopes were pinned on the Federal Law "On the Simplified System of Taxation, Accounting and Reporting for Small Businesses" dated December 29, 1995 No. 222-F3, adopted in the development of the Federal Law dated June 14, 1995, No. 88-F3 "On State Support of Small Business entrepreneurship in the Russian Federation ".

The pioneering region in the development of small business is Moscow. The share of Moscow enterprises in the total number of small businesses is 20%. Rybina M.N. "The main stages of the formation of Small Business in the context of modern radical market reforms in the Russian Federation" - Journal "Management in the Russian Federation and Abroad" No. 2 2001 The Moscow Program for the Development of Small Business for 1996-1997 was adopted in the capital, which defines the following priorities:

• · Production, processing and sale of agricultural products and food products;
• · Production of consumer goods;
• · Production of medicines and medical equipment;
• · Provision of various types of services;
• · Public catering;
• · construction;
• · Innovation and environmental protection. Decree of the Moscow Government dated June 20, 2006 No. 420 PP - www.mbm.ru

In 1996, 235 billion rubles were allocated to support entrepreneurship. Rybina M.N. "The main stages of the formation of Small Business in the context of modern radical market reforms in the Russian Federation" - Journal "Management in the Russian Federation and Abroad" No. 2 2001 The share of tax revenues from small businesses in some prefectures reaches 80%. The Moscow government decides to create a special guarantee fund in the amount of 20 billion rubles, which would compensate for the difference in interest on loans issued to start-up entrepreneurs On September 1, 1996, the mayor of Moscow put forward a proposal to revive handicrafts in the capital.

All small enterprises in Moscow (of any form of ownership) are equated with state enterprises in paying for utilities, fire alarms, and telephone communications. In the first two years, small businesses are completely exempted from property taxes, in the third year - by 50%, in the fourth - by 25%. In the same place, Enterprises producing technological equipment for the food industry are exempt from tax on profits from the sale of products.

During this period, the European Bank for Reconstruction and Development continues to be active. Thus, in the fall of 1996, Rossiyskiy Kredit Bank was included in the orbit of its activities to support small business. This bank signed a loan agreement under the Small Business in Russia program. The agreement enables everyone who works in small business to get a loan at rates below market rates.

However, the second stage of small business functioning has not yet been able to become an effective instrument of economic growth, employment policy, scientific and technological progress. Small-scale production with its unique entrepreneurial potential still remains an outsider in the economic field of our country and does not adequately solve those problems in the economy that could be solved with the help of small business. This situation is explained by the peculiarities of the general state of the domestic economy, which is characterized by a severe crisis, a drop in growth rates, investment hunger, and the collapse of economic ties.

Another feature of economic life is the processes of concentration and centralization of capital, which lead to the absorption of small enterprises, their merger. The level of activity of large enterprises has not yet been formed when they become economic entities interested in and initiating the creation of small enterprises. The problem of obtaining loans, which are vital for entrepreneurs, remains very acute. Moreover, the lack of finance for a beginner entrepreneur often becomes the main problem in general. As a result, the tasks of the Federal Program on saturating the commodity market with competitive domestic goods have not been solved.

A significant factor hindering the civilized development of domestic small business is the criminality and criminalization of the smallest business E.V. Khlystova Development of small business in the modern Russian economy / Coll. materials VI Int. scientific. - practical. confer. "Financial problems and ways to solve them: theory and practice." SPb .: Polytech publishing house. University, 2005.

The place and role of small business was determined by the fact that small businesses have already gone through a certain path of development and have had "childhood growing pains". All these years they have been learning to independently adapt to the peculiarities of the market, in some cases they have been able to develop the correct competitive strategy of behavior. Small businesses are actively diversifying their economic activities and strengthening their investment policy. Shifts can be observed in the general culture of doing business. There is an intensification of the activity of small enterprises in the regions, where conditions are clearly ripe for the effective use of the potential of small business in the interests of economic growth, and the restoration of economic and business activity of the population throughout the country.

However, it was still premature to talk about the true development of entrepreneurship in Russia. The position of the majority of manufacturers was a monopoly, a genuine competitive environment for the activities of small enterprises was not formed, especially in the manufacturing sector; essentially, the role of the state in determining the benchmarks and priorities of entrepreneurial activity has not changed. The state is still at the level of acknowledging the need to support and design programs to support small businesses.

Third stage: 1999-2001, modern stage - to the present

For the current stage, it is becoming characteristic to provide favorable conditions for the development of small business on the basis of improving the quality and efficiency of state support measures at the federal level. This is what the Federal Program of State Support of Small Business for 2000-2001 proclaims as its goal. The events of August 1998 became a milestone for the development of domestic small business. Small and medium-sized enterprises that have lost about 12 billion dollars. Rybina M.N. "The main stages of the formation of Small Business in the context of modern radical market reforms in the Russian Federation" - The magazine "Management in the Russian Federation and Abroad" No. 2 2001, can be considered the main victims of the August crisis According to official data, after August 1998, from 25 to 35% There small enterprises have actually ceased their activities, which means that out of 877 thousand enterprises (the number of which for our country should reach 3-5 million in order to create a normal competitive environment), only 600 thousand have retained their business. the number of personnel, reduced their remuneration.

The entire system of program areas is based on a set of measures to improve the regulatory framework that ensures the development of small business. This set of measures is aimed at developing a concept for the formation of a legal framework for state support of small business. For this, the following primary laws of D.G. Alekseev are being developed. Russian business law - M .: Prospect, 2006:

• · The Law on Mutual Insurance Societies creates legal conditions for insurance of business risks.
• · The Law on Funds for Small Business Support in a timely manner raises the issue of expanding and securing the rights and obligations of these funds at the federal, regional and municipal levels. It is also aimed at more effective management of the system of regional funds based on the unification of organizational and legal forms.
• · The Law on Innovation is aimed at creating a stable legal framework and favorable conditions for highly risky small businesses using intellectual property. This law provides for the implementation of schemes for attracting, accumulating and directing funds from private investors for the development of small business. And finally, it will help promote securities on the stock market.

At a new stage in the functioning of small business, work will continue to protect the interests of employees. Many problems have accumulated in the sphere of labor relations at small enterprises. Additions to labor laws are designed to build labor Relations on a civilized basis, which in turn will make it possible to remove a certain negative attitude towards this sector of the economy.

A whole package of amendments concerns the simplification of the taxation system, accounting and reporting of small businesses, as well as improving the procedure for allocating funds for the implementation of the Federal program of state support for small businesses.

The whole range of tasks outlined in the Program stems from the emphasis on improving the quality and efficiency of government support measures. The core task, among others, can be considered the development and implementation of progressive financial technologies to support small businesses, which will ensure the integration of financial mechanisms of small businesses into the country's credit and financial system. It is planned to solve this problem in conditions of a deficit of budgets of all levels on the basis of attracting extra-budgetary sources. This principled approach to the development of small business in the near future assumes and contains a number of fundamental ideas.

First, it is planned to restructure the banking system in order to create specialized credit institutions to work with small businesses. Until now, it has been very difficult to obtain a loan in practice. If in countries with developed market economies a long-term loan is provided, in Russia for a long time it is short-term (no more than one month) with the provision of collateral (real estate) and a high interest rate.

The high share of bankruptcies of small businesses during this period of development of small business forced external investors not to provide loans at all or to provide at a high interest rate for very harsh conditions return. As a result, it turned out that private sources of funding were usually inaccessible to small businesses.

Secondly, in accordance with the Program, it is necessary to create guarantee mechanisms for credit and investment support for small businesses. It requires strengthening the activities of federal and regional funds to support small business on the security of promising enterprises. In general, it is advisable to move from direct lending to small businesses to a guarantee. It is possible to create guarantee funds for foreign investments in the sphere of domestic small business, taking into account foreign capital. Large production - industrial giants - should become a promising investor in small business. The state needs to stimulate this kind of financing in every possible way by providing preferential conditions for the functioning of funds created for the purpose of financing small businesses by large industrial giants through subcontracting, contractual, and lease relations. As a result, competition among small businesses for contracts with corporations would increase.

Also, promising and modern widespread use of various forms of financing leasing and schemes for leasing operations. The main and main advantage of leasing is that, starting his own business, an entrepreneur can only have a part of the necessary financial resources for the acquisition of fixed assets. In this case, the enterprise is provided necessary equipment... This is especially true since many small businesses are still businesses with primitive means of production. It is easier and safer to provide small businesses with modern equipment and technologies through leasing.

It should be noted that the additional creation of a system of special banks, for example, local, municipal, with the active participation of the state, would help to remove many of the problems of lending to small businesses. There remain in our country ample opportunities for cooperative banks and mutual lending societies. The state needs to create conditions for the self-organization of credit associations of small businesses and other forms of accumulation and targeted use of temporarily free funds of small businesses. It is also necessary to exempt from taxes funds transferred to mutual lending societies.

In order to facilitate the financial support of small businesses, it is necessary to pay attention to the following. Financial support and subventions should be flexible and differentiated. The priority should be to stimulate the activities of small enterprises in the field of scientific research and high technologies. Small businesses in their activities should make more efficient use of internal sources of financing, such as profits and depreciation charges.

A lot essential for the further development of small business, the system that has received significant distribution in the period under review in the field of trade and services contractual relationship - franchising is a form of economic integration of small and big business, which is very effectively used in the market economy of all developed countries.

At the end of the analysis and consideration of the fundamental points of the Program, it can be added that the current stage of development of small business involves the participation of small enterprises in the supply of products for state needs. The priority here may be to stimulate the activities of small enterprises in the field of scientific research and high technologies.

Decree of the Government of the Russian Federation of December 31, 1999 No. 1460 "On a set of measures for the development and state support of small enterprises in the field of material production and the promotion of their innovative activities" puts forward material production as the most important and basic sphere of activity of small enterprises. 1999 № 1460 "On a set of measures for the development and state support of small enterprises in the field of material production and the promotion of their innovative activities" - "Collection of legislation of the Russian Federation", 10. 01.2000, N 2, art. 240. The task is set to promote their innovative activities and it is established that state support is provided as a priority to small enterprises that carry out production and innovation activities in mechanical engineering and metalworking; microbiological, medical and biotechnological industries; in the electronics industry; in the woodworking industry; construction industry, as well as in the food industry, processing, storage and packaging of agricultural and food products; production of consumer goods. Innovative entrepreneurship is precisely the direction with which Russia will be able to ensure the competitiveness of domestic products and the economy's recovery from the most severe crisis.

However, the innovative activity of small business in modern conditions is very far from the ideal state, since it is impossible without investing in this activity. The state is making certain attempts to improve the situation in this area. For example, the blended investment scheme for attracting investment in innovative projects has been clarified, the state participation in the investment process in the form of sharing the risks of innovation and providing the necessary guarantees has been determined, a program of priority measures for the development and state support of innovation in industry has been developed. Small business support at the regional level // Finance. 2007. No. 6. ... Understanding the need for innovative entrepreneurship leads to the active introduction of venture capital into the management practice - an effective efficient form of investment in innovation.

The current stage of development of small business originates in 2001 and continues to the present. This stage, first of all, is of great importance in connection with the adoption of the new Federal Law on the Development of Small Business.

It is important to understand that the most significant negative point was and remains the criminalization of small business. In this regard, the most typical answer to the question of sample surveys of managers of small enterprises about the influence of criminal structures on their activities is very indicative. According to A. Vilenskiy's research, a significant part of the respondents answer that they know nothing at all about criminal structures A. Vilenskiy. Small business: growth difficulties. // Economic Issues. - 1996. - No. 7., p. 38. In the current situation, such an answer indicates not overcoming the dependence of small businesses on criminal structures, but most likely just the opposite - their especially strong dependence on these structures and even direct involvement in these structures and a certain fear of them. The author believes that criminality continues to be a significant factor hindering the normal development of Russian small business.

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Plan

Introduction

1. Stages of development of entrepreneurship in Russia

2. The concept of a small business

3. Problems of the formation of small business in Russia

4. Social sphere and entrepreneurship

Conclusion

Bibliography

Introduction

Small and medium business in a market economy is the leading sector that determines the rate of economic growth, the structure and quality of the gross national product (GNP). In all developed countries, small businesses account for 60-70% of GNP.

Most countries like the USA. Japan, Germany, France, Great Britain, the overwhelming share - 99.3-99.7% of the number of enterprises are so-called small and medium-sized enterprises (SMEs). They stand out among others in terms of the number of employees (for example, no more than 500 people) or the size of fixed capital. They produce almost half of the output. As a rule, such enterprises provide 75-80% of new jobs, in contrast to large-scale industries, where there is a decline in employment, but this is not only a matter of quantitative indicators. This sector is inherently a typical market sector and forms the basis of modern market infrastructure.

Entrepreneurship is flourishing in many countries around the world. More than 20 years ago, there was an explosion of small business activity, especially in the Western economy. 90s marked the transition to a market economy and the countries of Eastern Europe. Whichever country the government decides to liberalize economic conditions, small businesses in large numbers sprang up in no time.

The development of SMEs has a number of advantages in comparison with large-scale production, namely: it activates the restructuring of the economy, provides wide freedom of market choice and additional jobs, provides a quick return on costs, and quickly responds to changes in consumer demand. Small business helps to saturate the market with goods and services, overcome sectoral and territorial monopolies, and expand competition.

It has significant potential in the field of employment of the population, involvement in the production of reserves work force, which cannot be used in large-scale production due to its technological and other features. These are retirees, students, housewives, disabled people, as well as persons who want to work after the main working hours in order to obtain additional legal income. Finally, the creation of this sector of the economy is a positive alternative to the underground business, eliminating its monopoly position in the market by improving the legal conditions for the operation of legally operating small businesses.

1. Stages developedentrepreneurship in Russia

Russian small business in its development over the past ten years has already passed two stages and is on the eve of entering a new, fourth, stage.

First and the most striking of them was observed in the conditions of the former USSR at the end of the 80s. Huge benefits of all kinds, including at the expense of the state budget, as a whole, a more favorable state of affairs in the economy determined the attitude of veterans to this period as to the "golden age" of small business. Indeed, there was a very quick and easy accumulation of capital, the production of scarce consumer goods and the sphere of all kinds of consumer services, retail trade, public catering, etc., which were equally scarce at that time, developed.

The seamy side of the "golden age" was, however, that small enterprises played the role of a channel for pumping the resources of command-controlled state-owned enterprises into the shadow economy, in favor of semi-criminal and simply criminal pseudo-market entrepreneurship. The saddest consequence of such a transfer was that the funds accumulated in small businesses by "additional plundering" of the public sector, with a few exceptions, almost forever left the sphere of accumulation and were not used for the development of national production and its infrastructure.

Of course, not only negative processes took place in the development of MP. During the years of perestroika, small business joined the general process of rapid development of the cooperative movement supported by the government. Both denationalization and education of the broad masses of the population in the basics of entrepreneurship took place through the development of cooperation and small business.

However, one cannot fail to notice that the "golden age" of small business and the functions of an accelerator of reforms imputed to it in many respects turned out to be in severe contradiction with other areas of economic transformations, or rather, with an unsuccessful attempt to carry out reforms from above, in rigidly unitary traditions, relying solely on apparatus of state power and management. Attempts by the central government to somehow restrict the possibilities of obtaining inflated income from the difference between fixed prices in the public sector and free prices of non-state enterprises, to regulate the activities of small enterprises, and to use tax levers came across an obvious incapacity of the state apparatus.

A radically different economic course was needed, which was embodied already in the new Russia in reforms such as shock therapy. A new one has begun second, a stage in the development of Russian small business.

1992 - the year of shock therapy - was characterized by the highest growth rates since the mid-1980s in the number of small enterprises (2.1 times) and the number of people employed in them. This fact is phenomenal, since the liberalization of prices carried out at that time and the introduction of tax pressure severely undermined the financial base of small business. Rapid inflation has led, on the one hand, to the depreciation of the population's savings, and on the other, to a sharp increase in bank credit interest rates. This caused a real paralysis of investment activity, which has not yet been overcome.

Statistics show that science and scientific services became the absolute leader in increasing the number of small businesses. The number of small businesses in it increased 3.4 times. The number of small enterprises in the field of agriculture increased 3.1 times. This is followed by procurement and general commercial activities to ensure the functioning of the market (2.9 times). The sphere of public education is closely related to them (2.8 times).

At the same time, in 1992, in the overall structure of Russian small business, there was a sharp decrease in the share of small businesses in the sphere of material production.

According to the widespread opinion, the shock therapy model was not very constructive for the rapid and effective development of the country's economy and, in particular, the sphere of small business. But it should be admitted that in the conditions of intensified market reforms, small businesses have demonstrated their positive capabilities. The most important functions of the MP in the conditions of shock therapy have become social damping, ensuring the survival of large segments of the population in an acute crisis through self-employment, providing an opportunity to obtain additional (in addition to basic, often formal employment) livelihoods.

The phenomenal growth in the number of MTs in 1992 has its own explanation. The rapid development of trade and intermediary small business was a response to the undermining of the original financial base. The liberalization of foreign trade under the conditions of the former USSR and the lifting of bans on private trade within the country created favorable conditions for any trade activity.

The drop in consumer effective demand was then actively compensated by small trade businesses by importing goods, although not of very high quality (such as Chinese products), but which were in high demand among Russian consumers. The rapid turnover of small trading capitals turned them into medium-sized capitals.

On the whole, the situation in 1992 can be characterized by the generally accepted term "grunding". Small business has become an integral part of this massive founding process. Exchanges, banks, insurance companies, large private and semi-state joint-stock enterprises arose throughout Russia in incredible numbers. For the first time in their lives, people received freedom for independent entrepreneurial activity, the right to engage in financial planning, which was previously an absolute monopoly of government agencies and their officials. Such motivations, combined with the collapse of state, primarily budgetary enterprises and organizations, with the hope of receiving high incomes from fairly simple types of work and services, could not but give rise to large-scale greenunder. Such grundering is explained not so much by economic reasons as by the general laws of social psychology as applied to the situation of a cardinal social change, which is obvious for Russia.

As the historical experience shows, Gründer is always limited in time. By 1995, niches and opportunities for super-profitable trade and intermediary activities were practically exhausted. Many of the previously established small enterprises, mainly of trade and intermediary or, for example, scientific and consulting orientation, either ceased to exist or diversified. This situation naturally should have generated new trends in the development of Russian small business. The next, third stage of qualitative changes in the dynamics and structure of small business was indicated, accompanied, as noted above, by a significant reduction in the increase in the number of small businesses.

The main reasons for the suspension of the growth of the number of small businesses were a sharp narrowing of the boundaries of spheres characterized by easily achieved high profitability, the exhaustion of psychological expectations of unlimited financial opportunities for independent entrepreneurial activity.

If in Russia back in 1992-1994. the entire economy, including small business, lived according to the stochastic laws of the initial accumulation of capital, then by 1995 the laws of the civilized market system began to operate more and more clearly. Less common were cases when a small enterprise easily bought up expensive buildings and even medium-sized manufacturing enterprises. Income per person employed in small businesses became the norm at a level fluctuating around the average wages around the country.

In the Russian economy, a tendency towards the beginning of a new, market concentration and centralization of capital, as well as economic activity itself, began to be traced. The process of absorption of enterprises has been developed. Often the most profitable small businesses are the first victims of these acquisitions. For example, in Moscow, on the site of just recently numerous individual trade stalls, well-designed trade pavilions, owned by one or another large company, have appeared.

The dramatic slowdown in the growth of the number of MPs in 1994-1995. the completion of the re-registration of small enterprises created under the laws of the former USSR also influenced. During the re-registration, the operating MPs took new organizational forms, and those that had stopped their work were simply liquidated. Since the size of the registered but actually not functioning small enterprises was quite large, their official liquidation made a significant contribution to the overall slowdown in the growth rate of the number of small enterprises in Russia.

The slowdown in the growth of the number of new small enterprises is also explained by the fact that such a powerful factor in the growth of small enterprises as the growth of unemployment has not shown its strength - both economically and socially. Despite all the forecasts of its rapid increase, until 1996, official unemployment remained at the level of 2-3% of the economically active population.

The most significant negative point was and remains the criminalization of small business. Criminality continues to be a significant factor hindering the normal development of Russian small business.

The sharp decline in the growth rate of the number of small businesses was reflected in different ways in individual industries. Although somewhat slowing down, for the first time in the past several years, the number of small enterprises in construction and transport increased at an outstripping rate (by 18 and 19% in 1995). In trade and catering, the number of small businesses decreased by about 10%. In general commercial activities to ensure the functioning of the market, in science and scientific services, there was an absolute reduction in the number of small enterprises (-18.7 and -5.6 ° o).

Particularly noteworthy is the increased investment activity of small businesses. The total volume of their capital investments in 1995 increased by 4 times, and in industry - by 7.4 times.

It can be stated that in 1994-1995. conducted the Russian government the policy of moderately tight financial stabilization, on the one hand, was accompanied by a significant slowdown in the growth rate of the number of small enterprises, but, on the other hand, it had a pronounced reorganization effect. A fundamentally new economic situation began to form in the country, in which small businesses began to play a role characteristic of small business in a normal market economy.

Small businesses in the struggle to survive have learned to independently adapt to the complexities of the market.

To consolidate and further develop the positive growth trends of Russian small business, to radically expand the field of its activity, it is necessary to activate state support for small businesses at all levels. First of all, support is needed in the sphere of lending and insurance of small business, stimulating its investment activity. The decriminalization of small businesses is imperative. It is also extremely important to expand innovative and scientific activities MP in the interests of the development of all spheres of the Russian economy. The beginning of a real upswing in the economy will allow the transition to the fourth stage of a truly market development of Russian small business. 2. The concept of a small business

Small enterprises are not an organizational and legal form, the term "small" characterizes only the size of the enterprise, and the criteria for classifying an enterprise as small are the number of employees and the share of state, municipal property and property of public associations in the authorized capital of these enterprises, which should be no more than 25 %. The number of employees at the small business is determined by the average number of the main production personnel and employees working under contracts and part-time jobs. Small businesses include enterprises with no more than 200 employees in industry and construction, up to 100 people in science and scientific services, up to 50 people in other sectors of the manufacturing sector, and up to 15 people in the non-manufacturing sector.

ABOUTorganizational and legal forms of small enterprises in Russia.

The organizational and legal form of a small business is established in accordance with the Law "On Enterprises and Entrepreneurial Activity". They can exist in the form of individual (family) private enterprises, partnerships, joint stock companies, state (municipal) enterprises. market entrepreneurship economy

MP as an economic entity has independence in the implementation of its economic activities, disposal of manufactured products, profit remaining after taxes and other mandatory payments. MP, like any other enterprise, acts on the basis of the charter, which defines the organizational and legal form of the enterprise, its name, location, subject and purpose of activity, management and control bodies, the procedure for the formation of the enterprise's property, its redemption (if it is privatized), conditions reorganization and termination of activities, etc.

Enterprises that carry out several types of economic activities (multi-profile) are classified as small in terms of the type of activity that takes the largest share in the volume of sales of products (works, services).

There are three ways to create small businesses:

Transition of small enterprises from state to private ownership through privatization;

Separation of small enterprises from large ones through demonopolization, unbundling and privatization;

Creation of new small businesses.

In modern conditions, the first way is the main one, since practically all operating small enterprises were created within the framework of state ownership, and the mechanism of their transformation into private property is determined by the legislation on privatization. The second path is closely related to the first, but it is also determined by the pace of demonopolization in various spheres of activity. The third one is constrained by the lack of interest of entrepreneurs in investing, which is associated with the unfavorable general economic situation.

The value and function of small business in a market economy.

The importance of small business in a market economy is very great. Without small business, the market economy is unable to function or develop. Its formation and development is one of the main problems of economic policy in the context of the transition from an administrative-command economy to a normal market economy. Small business in a market economy is the leading sector that determines the rate of economic growth, the structure and quality of the gross national product; in all developed countries, small businesses account for 60 to 70 percent of GNP.

Therefore, the vast majority of developed countries in every possible way encourages small businesses.

A huge number of small firms, companies and enterprises operate in the world economy. For example, in India, the number of small businesses exceeds 12 million, and in Japan, 9 million. This small business, for example, in the United States alone, provides almost half of the increase in the national product and two-thirds of the increase in new jobs.

But this is not the only point ... Small business, quickly responding to changes in market conditions, gives the market economy the necessary flexibility.

Small business makes a significant contribution to the formation of a competitive environment, which is of paramount importance for our highly political economy.

It should also be remembered that small businesses have less impact on the environmental situation.

The role of small business in making a breakthrough in a number of important areas of scientific and technological progress, primarily in the field of electronics, cybernetics and informatics, is also important. In our country, this role can hardly be overestimated, bearing in mind the unfolding conversion process. All these and many other properties of small business make its development an essential factor and an integral part of reforming the Russian economy.

To get a deeper and more detailed understanding and understand the need for small business, it is certainly necessary to consider the experience of leading foreign countries in the development of small business.

In all foreign countries with normally developed market economies, there is strong government support for small businesses. For example, in Germany, subsidies to small businesses amount to about 4 billion marks annually.

There are two committees in the US Congress with small business issues. At the head is the Small Business Administration. Each state has regional offices of 30-40 people. The purpose of the Administration is to support small businesses at the state level.

In Japan, where the number of small enterprises is especially high, those of them that cannot develop in a market economy without government assistance are specially highlighted.

A stimulating factor in the development of small business is the state tax policy.

The essence of tax policy is a gradual reduction in marginal tax rates and a decrease in the progressiveness of taxation with a fairly narrow tax base and a wide scope of tax incentives. Reducing the tax rate depending on the size of the enterprise is one of the methods of taxing small businesses. For example, in the United States there are preferential tax rates on incomes up to $ 16,000, a 15 percent tax on the first 50 thousand dollars and a 25 percent tax on the next 25 thousand. Above this amount, there is a maximum rate of 34 percent.

Small businesses perform a variety of functions in a capitalist economy. As a rule, they specialize in the manufacture of individual units and parts, and large enterprises assemble finished products. Sometimes small businesses carry out intermediate assembly. For example, SAAB, one of the largest aircraft engine manufacturing firms, has about 4,500 firms that make various parts.

The average lifespan of small businesses is about 6 years. But the number of new enterprises exceeds the number of closed ones.

All small ones react rather quickly to external conditions and modify the final product, following the demand, mastering new products. For example, small businesses in Japan are able to complete pilot production within a week, while at large enterprises it would take much longer. Small businesses also specialize in the production of final products, focused mainly on local sales markets. Basically, these are perishable products, jewelry, clothes, shoes, etc. etc.

In general, it should be noted once again that in developed countries, it is the small business that receives attention on a national scale. The state supports small business both with money and various benefits in the field of tax policy.

However, with great regret, we have to admit that it was the small business that was most unlucky in the course of the economic reforms unfolding in Russia. There is no effective system of stimulating the formation of small enterprises, just as there is no economic mechanism to support them. The state program for the development of small enterprises has not been developed. The modern structure of a market economy on the scale of Russia involves 10-12 million small businesses operating on an entrepreneurial basis, while there are actually 300-400 thousand of them. This means that small business as a special sector of the market economy has not yet formed, which means that its potential is not actually used.

According to the law, small businesses can be created on the basis of any form of ownership and carry out all types of economic activity, if they are not prohibited by law.

There are four shortcomings in the government program that are hindering small business development today.

The first fundamental drawback is the extremely high tax rates on entrepreneurs and the population, with which the government is trying to ensure a financial balance and a deficit-free budget. Small business is stifled by numerous taxes and levies, often leaving it 5-10% of profits. As a result, small businesses are on the brink of bankruptcy, regardless of their national economic importance.

The second fundamental flaw of the reform is associated with the logic of the deployment of transformations. The main contradiction in today's policy is an attempt to provide access to the market using administrative-command methods from above, ignoring the basis of the market system - the entrepreneur's interest. The very logic of creating a market economy requires movement "from the bottom up" - from the entrepreneur's interest to the centralized creation of market infrastructure (tax, credit policy, banks, stock exchanges, etc.) serving and realizing this interest.

The third drawback of the reform is the practical elimination of sources of formation of initial capital for a small entrepreneur at the start. There are three sources of capital required to start a business: the population's own savings, loans, privatization checks. The first source (400-500 billion rubles) was destroyed by hyperinflation, which reduced this resource by many tens of times. The second source is practically closed for small businesses with a gigantic interest on loans and the reluctance of commercial banks to invest in small businesses due to the high risk and lack of guarantees. The third source also does not work yet, in addition, you need to take into account their level - 10 thousand rubles. They cannot act as an investment resource, at best it will be a small one-time social benefit. Lack of financial resources and the complexity of their legal acquisition from the state - can push small businesses to contacts with the shadow economy and mafia structures, and give the latter the opportunity to gradually penetrate into small businesses, gradually subjugating them.

The fourth fundamental drawback is the lack of systems of state and public support for small businesses. With a great delay, a state body was created to facilitate the establishment and development of small business - the Committee for Support of Small Enterprises and Entrepreneurship under the State Property Committee of the Russian Federation.

The status of this committee, its subordination to one of the Russian ministries, the scarcity of its financial resources testify to the extreme limitations of the opportunities provided to this body. Attention is drawn to some uncertainty in the orientation of the activities of this committee. Judging by its name, it is obliged to support not only small business, but also entrepreneurship in general, and, as you know, it relies not only on small, but also on medium and large business.

Such a task is beyond the reach of any committee. It can be solved only by the purposeful policy of the government as a whole, and, moreover, for a very long time.

Local authorities are not at all concerned about reducing the level of contributions from small businesses to local budgets. The authorities do not want to associate the prospects for the development of their own area with small business. The authorities are not always interested in the development of knowledge-intensive industries, since they do not bring direct benefits to the regions. Local authorities are more willing to register enterprises that contribute to the improvement of the area.

Very often small enterprises are created on the basis of old state-owned enterprises. For example, in Moscow, 60% of cooperative cafes have been transformed instead of state catering enterprises.

As a result, the number of cafes has not increased, and prices have risen quite high. This form of cooperation does not lead to a weakening of the state monopoly, but to new forms of its manifestation. State research and design institutions are monopolists in their field. Employees of these organizations, having united in enterprises, decide for themselves which orders to make as a state enterprise, and which as a company, at higher prices.

These main shortcomings, and many others, hold back the development of small business in our country. Suffice it to say that the process of establishing small enterprises in the manufacturing sector, which began to gain momentum in 1991, actually stopped in 1992. According to the League of Cooperators and Entrepreneurs of the Russian Federation, "in 1992, practically not a single small non-state enterprise in the production sphere appeared in Russia." For comparison, in a developed market economy, the process of formation of new firms is an increasing flow. If in 1970 there were 264 thousand new enterprises in the USA, then in 1980 - 532 thousand, and in 1988 - 682 thousand. All in all, it is estimated that in 1992 there were about 18 million business enterprises in the American economy, primarily in small business.

The current economic environment undermines the incentives for entrepreneurial activity, which alone can lead to the formation of a market economy. It is clear that in today's economic climate, initiative from small businesses alone is not enough. There should be strong government support for small businesses. Only the right steps in the field of economic reforms can lead to the development of small business, which will lead to the development of a market economy as a whole.

Small business - statistics.

The State Committee of the Russian Federation presented the latest data on the development of small business:

As of January 1, 1997, 841.7 thousand small enterprises were operating in the territory of the Russian Federation. The development of small businesses is extremely uneven across the regions. A third of their total number is concentrated in the Central Region, while in Moscow - 22%. Small businesses are most widely represented in St. Petersburg - 11%, in the Moscow and Tyumen regions - 4% each, in the Sverdlovsk region and Krasnodar region - 3% each, in the Republic of Tatarstan, Kemerovo, Novosibirsk, Rostov, Samara, Nizhny Novgorod regions and Krasnoyarsk Territory - 2% each.

In 1996, there were on average 6 small enterprises per 100 people of the resident population of Russia, in Moscow - 21 enterprises, St. Petersburg - 19, Tyumen region - 10, the Altai Republic - 9. In the Republic of Dagestan, there was only 1 small enterprise per 1000 resident population.

The sectoral structure by the number of small enterprises has remained practically unchanged in recent years.

* In 1996, 8.6 million people worked at small enterprises. 6.7 million people constantly work for them.

* Almost half of those working for the small enterprise worked in industry and construction (49%), about a third in trade and public catering 30%.

* The proceeds received by the SE in 1996 from the sale of products, work and services amounted to 334 trillion rubles, incl. about a third is accounted for by trade enterprises (102), and a fourth - by industry (70.5 trillion). Compared to 1995, revenue, excluding the impact of prices, increased by 30%.

* MP successfully adapts to market conditions. If in Russia as a whole 56% of enterprises finished 1996 with losses, in small business there were about 20% -173.2 thousand of such enterprises. The largest number of unprofitable small enterprises was in agriculture (30%), transport (26%), trade and public catering (23%).

In 15 regions of Russia, small enterprises had losses at the origins of the year, including the Jewish Autonomous Region (60%), Sakhalin Region (59%), the Republic of Buryatia (50%). The smallest percentage of unprofitable enterprises was observed in the Republic of Tatarstan (4%) and St. Petersburg (6%).

Distribution of small businesses by industry in 1996 Distribution of permanent employees of small enterprises by industry and type of ownership.

3. Camp problemssmall business development in Russia

Of course, it is naive to assume that for a country of the same scale, small business can become the basis of the economy: in our conditions, it can only become a connecting link that would ensure the smooth operation of large industrial enterprises. Therefore, to begin with, it is necessary to identify those industries and sectors of the economy in which small businesses play a decisive role. Firstly, this is the entire service sector, including technical services, including repair and maintenance machinery and equipment; consulting services; consumer services for the population. Secondly - trade and procurement operations, as well as intermediary activities.

Therefore, one of the decisive conditions for deepening the economic reforms being carried out in Russia that can bring the country out of the crisis, ensure the weakening of monopoly, achieve the effective functioning of production and the service sector is the development of small business. This sector of the economy creates the necessary atmosphere of competition, is able to quickly respond to any changes in the market environment, fill the emerging niches in the consumer sphere, creates additional jobs, is the main source of the formation of the middle class, that is, expands the social base of the ongoing reforms.

The loss of administrative control, economic chaos and legislative confusion have left law-abiding entrepreneurs organizing business in the manufacturing sector in an extremely difficult position, incurring high costs, paying high taxes and being subjected to state and non-state racketeering. The lack of a clear mechanism for the implementation of government measures to support small business, difficulties in obtaining loans, production facilities and material resources put small businesses in an unequal position with large ones. This led to a reduction in their growth and to an orientation mainly towards trade, purchasing and intermediary activities.

An analysis of the development of entrepreneurship shows that the share of enterprises operating in the field of trade and intermediary services occupies a dominant position. In addition, there are a large number of enterprises registered as production or multi-purpose (production of consumer goods, provision of various services), but, nevertheless, engaged in trade and intermediary activities as the main one.

In Moscow, for example, where previously scientific and technical cooperatives prevailed, now, according to official data, there is one such cooperative for several dozen trade and procurement cooperatives.

High taxes, ever-increasing rent for premises and equipment, lack of stock risk capital - all this complicates the continuation of effective activity and forces us to direct the main efforts not to expand production, but to the struggle for survival.

But the main reason for the decline in the number of small businesses is the low level of financial security of most small businesses due to difficulties with the initial accumulation of capital, the inability to obtain loans on acceptable terms, and the inefficiency of the tax system. Underdeveloped production infrastructure, lack of specialized equipment, and weak information base have a negative impact on the development of small business in the sphere of material production.

Another very important factor negative impact on small business - an ongoing deep decline in production.

All this leads to the fact that only a part of registered small businesses is unable to start real production of products.

As the study of foreign experience shows, an indispensable condition for success in the development of small business is the provision that small businesses and small businesses need comprehensive and stable government support. It is carried out in various forms, primarily by stimulating the production of the highest priority types of products, providing tax incentives, subsidies for preferential bank lending, creating information and consulting and scientific and technical centers, developing an insurance system, organizing material and technical supplies. An important role is played by the adoption and implementation of legislation, the development and implementation of specific comprehensive programs.

The problem of forming a financial base for the formation and development of small business is very acute. To do this, he must be provided with certain benefits. These can be tax benefits. But the tax policy pursued in our country is not only ineffective, but economically dangerous. It runs counter to the established practice in the world and modern global trends in economic development. Unjustifiably high taxation "kills" small business in Russia (numerous taxes and levies often leave the enterprise only 5-10% of the profit received). The general direction of improving the tax system is to strengthen the stimulating role of taxes in the development of production. It is necessary to exempt small businesses from taxes on investments and imported technologies. And, of course, we need tax incentives for the period of formation of a small enterprise. The need for a differentiated tax approach to enterprises of different types of activity is quite obvious. Lower tax rates should be applied for the most important, priority sectors.

To date, only the very first steps have been taken in the legal and organizational support of the formation of small business as a special sector of the Russian economy. There is no effective system for stimulating the formation of small enterprises, just as there is no economic mechanism to support them. The state program for the development of small enterprises has not been developed.

In my opinion, a set of priority measures for the development of small business in the Russian Federation should be carried out in the following directions:

Regulatory;

Financial and credit;

Information and technical;

Organizational;

Personnel and consulting support;

Foreign economic activity.

also in state program the mechanisms of monetary, tax, budgetary, and pricing policies, material and technical supply, a system of official guarantees that would ensure the creation of equal starting conditions in the development of entrepreneurial activity should be reflected.

The program should provide for the formation of effective institutions of market infrastructure, the commodity market and the securities market, investment and venture entrepreneurship, information, consulting and auditing activities, as well as the creation of an integrated state-public system for supporting small businesses, including training and retraining of entrepreneurial personnel, attracting this area of \u200b\u200bsocially active segments of the population. Measures should also be identified to support foreign economic activity and attracting foreign investment to the development of entrepreneurship.

For the implementation of these programs, not so much state budget funds should be attracted, but the possibilities of private - domestic, and, if necessary, foreign capital. The main direction of using state resources should not be the allocation of direct investments, but insurance and the provision of guarantees for loans.

4. Socialnaya sphere and entrepreneurship

For the normal development of small businesses, not only certain economic conditions are required, but also a social base.

So far, social policy is among the weakest links in the domestic policy of our state. This is determined, firstly, by the low effectiveness of the fight against inflation. And secondly, despite all the declarations, not only the residual principle of allocating funds to finance the social sphere has been preserved, but primarily due to it, the government revenues that have become a system are reduced during the execution of the federal budget.

It is not the first year that the most intense expectations of an aggravation of the social situation are associated with the situation on the labor market. The relatively low unemployment rate in our country in comparison with other countries is explained, on the one hand, by the fact that we have not yet entered the period of mass bankruptcies of enterprises, and, on the other hand, by the desire of a significant part of the director corps to preserve the labor collective, which in itself hardly corresponds to the canons entrepreneurial behavior. Therefore, there is no reason for complacency. At any moment, the aria of the unemployed may grow considerably. The potential for this is quite significant. Millions of people work part-time, part-time working week or are on forced leave. The acuteness of the situation is aggravated by the uncontrollability, spontaneity of the processes that take place in the labor market. Ministries and departments responsible for the social sphere, so far, perform only functions regulation and, to some extent, operational intervention in certain specific processes in this market. The Federal Employment Service does not use all its opportunities. Legislation needs improvement. To date, there is no mechanism for resolving issues of chronic unemployment, clear regulations regarding persons who have lost their right to receive benefits after the expiration of the established period, but have not found a job. In this regard, the fastest implementation of the proposals of the Chamber of Commerce and Industry for the development of small and medium-sized businesses, which would create new jobs, is of particular relevance.

The tense social climate in the country is also determined by the difficult situation with the income of the population. A temporary decline in consumption was hailed as an inevitable price to pay for the transition to a higher standard of living. However, the spontaneous, uncontrollable development of the situation led to socially prohibitive reforms. The sharp drop in the share of wages at the main place of work in the general structure of the population's income continues. It already accounts for less than 40% of these revenues. The structure of income indicates a decline in the role of the main place of work as a source of earnings, and thus as a sphere of employment. This negatively affects labor productivity and attitudes towards it.

The inconsistency of the measures taken in the field of social policy leads to new failures and aggravation of the situation in the social and labor sphere. This also affects the growth of the strike movement. Preventing the escalation of social tension into acute social and labor conflicts is an extremely important task. Many enterprises, industries are already forming the necessary conditions for the full participation of all parties in an effective social partnership. A hierarchy of tripartite commissions, a system of tariff agreements of various levels and purposes are also being formed, experience is accumulating and mechanisms of negotiations to resolve social and labor conflicts are being developed.

The Chamber of Commerce and Industry of the Russian Federation has a special place in the formation of a system of social partnership and the development of a common strategy for national entrepreneurship. The Chamber focused its efforts on the formation, together with the relevant committees of the State Duma and the Federation Council, of the Concept of social policy in Russia. A "National Action Program in the Field of Social Policy and Employment and Economic Security" was prepared and heard at the Parliamentary Center of Russia.

The RF CCI actively participates in the preparation of proposals for improving the work of the Russian Trilateral Commission on the regulation of social and labor relations, the development of mechanisms for the successful implementation of decisions taken, the creation of an appropriate information base and other issues of improving partnership relations. It is advisable to include associations of entrepreneurs in sectoral tariff agreements. The Chamber is well positioned to analyze and monitor the practice, forms and procedures of the collective bargaining process, tariff negotiations, a mechanism for preventing or resolving specific conflict situations, and interaction with trade unions. She is also ready to be noted in the annual report to organize systematic mutual discussions and consultations of entrepreneurs, trade unionists, scientists, representatives of the legislative and executive authorities in order to develop an all-Russian concept of social partnership, not only in the short term, but also in the long term.

Conclusion

The social significance of small businesses is determined by the massiveness of the group of small owners - owners of small businesses and their employees, whose total number is one of the most significant qualitative characteristics of any country with a developed market economy. It is this group of active population that serves the bulk of consumers, producing a range of products and services in accordance with the rapidly changing market requirements. In this case, the following most important social factors must be taken into account:

* the development of MPs contributes to the gradual creation of a wide layer of small owners (middle class), independently ensuring their own well-being and a decent standard of living, which are the basis of socio-economic reforms, the guarantor of political stability and democratic development of society;

* doing small business is not only a source of livelihood, but also a way to reveal the inner potential of an individual;

* the objectively inevitable restructuring of the economy is forcing an increasing number of citizens to engage in independent business activities;

* the small-scale sector is capable of creating new jobs, and, consequently, can provide a decrease in the level of unemployment and social tension in the country;

* massive development of MP. contributes to a change in social psychology and life orientations of the bulk of the population, is the only alternative to lumpen psychology and social dependence.

The political influence of small business in various countries is quite large, since this social group has long become the basis of the emerging middle class, the most representative in terms of its size and expressing the political preferences of a significant part of the population. In the context of sustainable socio-economic and political development of society, small entrepreneurs are distinguished by the greatest adherence to the principles of democracy, political stability and economic freedom. The stratum of small owners is most active, and even aggressive when there is a threat to property, since, unlike large and medium-sized owners, for small business owners their property is often the only means of subsistence and the most important way of self-expression. The middle class either forms its own political movements, or becomes the object of the struggle of various political forces for votes.

This factor determines the inseparability of the connection between the MP and the interests of local and regional communities, which determines its dependence on the national basis and constitutes a breeding ground for its patriotic sentiments. At the same time, as evidenced by the historical experience of Russia, Germany and a number of other countries, patriotic sentiments among small owners in an economic downturn and political instability can take extreme forms and push them to support the most extremist political forces.

Bibliography

1. Big opportunities of small business // Economy and life.-1996.-№7.

2. Bragina E. Small business: problems of formation and development: ("Round table") // Society and economy.-1996.-№7.

3. Burov V. Without which "small" business will not be big // ECO-1996.-№7.

4. Vladimirov A. To support small business means to vote for the future // Business.-1996.-№4.

5. Grachev I. D. etc. Development of small business // Money and credit.-1997.№1.

6. Gustov V. Support of small business is a priority task: (Leningrad region) // Economy and life.-1997.-№33.

7. Once again about the essence of small business and its role in the functioning of the market // Russian economic journal.-1996.-№10.

9. Lyusov A.N. Development of small business // Money and credit.-1993.-№6.

10. Small business: statistics // Economy and life.-1997.-№40.

11. Small business in Moscow is an accomplished phenomenon // Business.-1997.-№6.

12. Small business in Russia: assessment of the situation // Society and economy.-1996.-№9-10.

13. Panteleev V. The role of small business in solving social and economic problems of the regions // Problems of forecasting.-1995.-№5.

14. Skrebnev E.V. Problems of small business // Economy of construction.-1997.-№11.

15. [Articles about small business in Russia] // Business world.-1996.-№1.

16. Khakamada I. Revival of small business can become a national idea // Trud.-1997.-6 February.

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Studies show that there is a fairly strong correlation between the macroeconomic situation and the scale of small business. This suggests that in the modern economy, this form of entrepreneurship by its genesis can be identified as forced entrepreneurship. Simply put, it is an alternative form of employment in the absence of employment opportunities. At the same time, there is a clear correlation between the forms of entrepreneurship (forced and voluntary) and the quality of entrepreneurship - routine and creative, respectively. The essence of the connection is that forced entrepreneurship is devoid of creativity and its contribution to the growth of labor productivity and economic growth is minimal. Considering that the share of forced entrepreneurship is very high in Russia, one cannot count on noticeable shifts in the field of innovation activity. This is confirmed by the results of a survey among Russian small businesses: the presence of an innovative component in their activities (a new niche, a new product) was noted by 3% to 6% of respondents.

Despite the short time period that the history of modern entrepreneurship in Russia is limited to, four stages of its development can be distinguished.

First step development of small business covers the end of the 80s and is associated with the development of the cooperative movement in the USSR after the adoption of the USSR Law "On Cooperation" in 1987. Since the very adoption of the Law and the development of cooperation aimed at overcoming the deficit in the sphere of consumer demand, the development of small business was oriented precisely in this direction. Accordingly, the spheres of the most dynamic development of small enterprises have become the production of simple consumer goods, the processing of agricultural products, construction and the provision of consumer services. A certain specificity of small business has also emerged. The scarcity of consumer goods made it possible to sell products at inflated prices. There were ample opportunities for the use of "price scissors" - the acquisition of resources at state prices, and the sale finished products at market prices. The imperfection of the legislation made it possible to transfer the assets of state enterprises into private hands. therefore hallmark this stage became the speed and ease of enrichment of entrepreneurs. This was the cause of a number of phenomena, the negative impact of which can be traced to this day. Firstly, entrepreneurs have formed not a productive one, focused on the creation of new values, but a redistributive one, i.e. focused on generating income from commodity exchange operations, psychology. Secondly, the rapid enrichment, which was not adequately reflected in the results obtained by society, created a negative background in relation to small business as a speculative and fraudulent activity. Thirdly, unmotivated enrichment created motivation for administrative intervention, as a result of which small business itself became an object of pressure from administrative bodies. Fourth, small business has also become an object of interest on the part of criminal structures, which have taken on the role of coordinator of resource flows and incomes in this sector of the economy.

Second phase development of small business is associated with the beginning of radical reforms in 1992. On the one hand, it was characterized by the explosive growth of small enterprises - on average, more than doubling per year. This was due to both the general liberalization of economic activities and the possibility of earning income due to the rapid rise in prices. At the same time, there was an intensive development of entrepreneurial niches in almost all sectors of the economy. On the other hand, characteristic feature this period was the creation of financially weak, and often fictitious, enterprises, the desire to extract income through speculative and illegal methods. Therefore, giving a general assessment of this period of development of small business in Russia, it should be defined as period of greenunder - mass, feverish founding of entrepreneurial structures characterized by low economic responsibility.

Paradoxical as it may seem, the shock liberalization, having created the conditions for such a rapid growth of small business, became the reason for undermining the potential for its development. The elimination of the deficit and the narrowing of demand sharply limited the opportunities for small enterprises, and the rate of their growth fell sharply. The share has formally increased existing enterprises... High inflation, creating favorable conditions only for deriving inflationary income, caused a massive transition of small businesses to the non-production sphere and the share of small businesses operating in the real sector of the economy began to decline. In the context of limited demand and rising prices for resources, the profitability of small business fell sharply, which led to its drift into the shadow sector of the economy.

Stage three began in 1994 and was characterized by a decrease in the growth rate of the number of small enterprises, and subsequently even a decrease in their number. This was the result of the narrowing of highly profitable fields of activity, the exhaustion of psychological expectations and increased competition. Given the fact that small enterprises had weak subject and functional differentiation (more than 60% are engaged in trade operations) and worked in the same market segment, the deteriorating economic situation contributed to the aggravation of the competition between them, which resulted in a decrease in the number of small enterprises. Despite the fact that a number of legislative acts were adopted - the Law of the Russian Federation "0 state support for small business in the Russian Federation", adopted on May 12, 1995, which determined the directions of state support for small business, and bodies were created to support the development of small business, the situation did not change. The development of small business has stalled. Its quality properties also deteriorated significantly. Almost all small businesses turned out to be, albeit to varying degrees, associated with “shadow activities”. The 1998 default led to massive bankruptcy of small businesses and called into question the very existence of small businesses. The third stage of small business development has become a stage of stagnation.

Stage four small business development, although with a certain degree of convention, can be associated with the introduction of a new approach to its development. Its essence lies in the reduction of administrative barriers, which is considered as the main reason hindering the development of small business in Russia. For this purpose, it is planned to adopt a package of laws, the result of which should be a decrease in administrative pressure on small business and the creation of more favorable conditions for its development. In 2001, the Law on Inspections and Inspections was passed, which limited the number of inspections and established greater responsibility of inspection bodies. The registration procedure was simplified in 2002 small businesses and reduced its cost. In 2003, the Law on the Introduction of a Simplified Taxation System was adopted, according to which the number of taxes was reduced from 9 to 7. The Law on Certification and Standardization reduced the cost of these services and increased the validity period of certificates and licenses. As the monitoring of the activities of small businesses has shown, the adopted laws have had a positive impact on the level of administrative burden borne by small businesses, although it is noted that this level still remains high. At the same time, the survey data show that in recent years there have been significant shifts in assessments of the factors hindering the development of small business. State regulation is no longer singled out by the subjects of this type of business as a significant factor. The most significant factors are considered to be macroeconomic instability and competition. Moreover, competition in this capacity was named for the first time, which indicates qualitative shifts in the conditions of small business. Figuratively speaking, small business in Russia has come to the "moment of truth."

Table 5.4

Dynamics of small business development in Russia

Sources: Russian statistical yearbook. M: Goskomstat. 2004 .-- S. 338; Small business in Russia. Stags collection. Goskomstat of Russia. M .: 2000. - S. 9-17, 24-29, 44-50; Gref G.O. "On the development of small and medium-sized businesses in Russia and on the socio-economic development of the Russian Federation in the medium term" (15.02.2006). Meeting of the Presidium of the All-Russian public organization small and medium business "OPORA Rossii"

Diagram 5.1

The survey carried out in March-April 2005 in 80 constituent entities of the Russian Federation revealed a number of problems that hinder the development of the small-scale commodity sector. The greatest difficulties in the work of small business are caused by the situation with judicial protection (only in 7 out of 80 regions, respondents rated it as favorable) and access to production facilities, including office rooms (a favorable situation was recorded only in 3 out of 80 regions). Thus, only 0.7% of Russian entrepreneurs are confident that it is possible to defend the legitimate interests of their business against the will of the regional authorities. 68.8% believe that these chances are minimal or none at all.

The respondents were significantly concerned about the state of the competitive environment and the level of business security. They talked about preferences from the regional authorities to individual companies and pressure from big business. Half of the respondents said that there are industries in their region, access to which is artificially hampered by such preferences.

Fifth stage. The year 2007 can be taken as the beginning of a new stage in the development of small business, the development of which began to be linked to medium business. This year, the Federal Law of the Russian Federation No. 209 - FZ "On the Development of Small and Medium Business in the Russian Federation" was adopted. This law was focused on the regulation of relations arising between legal entities and individuals, government bodies of the Russian Federation, government bodies of the constituent entities of the Russian Federation, local government bodies in the development of small and medium-sized businesses. New law introduced some clarification of the concepts of small and medium-sized businesses, infrastructure support for small and medium-sized businesses, types and forms of such support. Firstly, small business has come to be viewed as inextricably linked with medium business. Secondly, within the framework of small business, a new organizational form of small business - microenterprise - emerged.

Typology of forms of small and medium-sized businesses, as before, it was based on the number of employees, the amount of proceeds from the sale of goods (works, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year.

The law established the average number of employees for the year:

• for the category of medium-sized businesses from one hundred and one to two hundred and fifty people inclusive;
• for small businesses up to one hundred people inclusive;
• for micro-enterprises up to fifteen people.

Decree of the Government of the Russian Federation of July 22, 2008 N 556 established the maximum values \u200b\u200bof proceeds from the sale of goods (work, services) for the previous year, excluding value added tax for the following categories of small and medium-sized businesses:

• for micro-enterprises - 60 million rubles;
• for small businesses - 400 million rubles;
• for medium-sized enterprises - 1000 million rubles.

The category of a small or medium-sized business entity was changed only if the limit values \u200b\u200bwere higher or lower than the limit values \u200b\u200bspecified in the law within two calendar years following one after the other. The proceeds from the sale of goods (works, services) for a calendar year are determined in the manner prescribed by the Tax Code of the Russian Federation. The book value of assets (residual value of fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting.

The overall picture of the state of small and medium-sized enterprises (SMEs) in the Russian Federation is provided by a comprehensive survey of this sector of the economy conducted by Rosstat in 2011. It showed that the number of actually operating micro, small and medium-sized enterprises and individual entrepreneurs (IE) is significantly lower than the number of registered SMEs - by almost 1.5 million units (Table 9). The overwhelming majority of operating small businesses - legal entities - 85.9% - are micro-enterprises with up to 15 employees. They provide every third workplace and 43% of the revenue of the entire SME sector. On average, 32 people work in small enterprises, 4 people in a micro-enterprise, and 101 people in a medium-sized enterprise. The annual revenue of a small enterprise is (on average) about 60 million rubles, a micro-enterprise - 5.6 million rubles, and an average one - almost 283 million rubles. The majority of small businesses (92.7%) are registered in the form of LLC. 4.6% of enterprises are joint stock companies, of which 3.8% are registered in the form of CJSC. Most of the small and medium-sized enterprises are concentrated in the field of trade, repair of vehicles and household goods (38%), operations in the field of real estate and services (21%), construction (11%). The share of SME legal entities in the field of mining, production and distribution of electricity, gas and water is quite large (11%).

According to Rosstat data, at the end of 2013, the number of small businesses in the Russian Federation amounted to 2,063.1 thousand, including 1,828.6 micro-enterprises. The number of employees employed at them amounted to 11695.7 thousand people, and the turnover - 24781.6 billion rubles.

Table 5.5

The state of small and medium-sized businesses in Russia (but the preliminary results of a continuous observation by Rosstat in 2011) _

At present, the situation is such that it forces us to state the stagnation in the development of Russian small-scale commodity and small business. It remains small in number, and its economic role is insignificant, despite the fact that the number of economic entities classified as small and medium-sized in statistical records has increased many times and reached more than 3 million units. The share of small and medium-sized enterprises in the Russian economy is 29%, while in the countries of the European Union it is about 70-90%. In Russia, the entire small and medium-sized business (SME) sector provides employment for only 13% of the total population (Table 5.6). Moreover, over the past 5 years, these figures have not changed.