4.1 The importance of entrepreneurship in the socio-economic life of Russian society

The development of entrepreneurship is one of the most accurate indicators of the economic and social health of the state and society.

Small and medium-sized businesses carry a significant semantic load. Small and medium-sized enterprises play a significant role in employment, production of certain goods, research and scientific-production developments. They create the environment and spirit of entrepreneurship, without which a market economy is impossible, provide the necessary mobility in market conditions, create deep specialization and cooperation, without which its high efficiency is unthinkable. They are able to quickly fill niches emerging in the consumer sphere, pay for themselves relatively quickly and create an atmosphere of competition.

Yes, small and medium business provides:

1. Creation of new jobs, ensuring employment of the working population and, as a consequence, reducing the number of people in need of social assistance.

This role seems significant for Russia given the instability of the functioning of the labor market, in the presence of a significant number of unemployed and other similar social problems.

However, the role of entrepreneurship in creating new jobs in Russian conditions has its own characteristics.

The overwhelming majority of small enterprises in Russia are in the form of microfirms, where the number of employees is up to nine people, despite the fact that five years after their creation, less than a quarter of such enterprises remain afloat, while the rest close and lay off workers. And surviving and successfully developing companies in most cases choose a labor-saving development option, and the amount of work force does not grow or almost does not grow (with the exception of a few cases of enterprises moving to another “weight category”). Thus, the dynamism of small business is associated with the reproduction of high social risks for the workers employed in it.

Their weak social security is an important motive for a sober, non-euphoric assessment of the potential of small businesses in creating additional jobs. This is one of the arguments in favor of the thesis shared by all serious economists, according to which stimulating small businesses in no way eliminates the need for the rise of large industry - especially since the massive transition of the workforce from it to small business requires serious shifts in the professional and qualification composition busy, and shifts, often negative, associated with many moral and psychological problems.

In general, the impact of employment in small enterprises on overall employment in the country and its regions is ambiguous. In addition to the above, this is due to the modest size of the small business sector, an increase in employment in which so far cannot significantly affect the size of total employment.

However, the current scale of small business development in Russia is usually considered very modest in comparison with countries of developed market economies, where the share of people engaged in entrepreneurship can exceed 50%, and the share of small enterprises in the number of all economic entities is 90%.

At the same time, another part of the small business sector is developing extensively - individual entrepreneurship. The number of entrepreneurs without the formation of a legal entity in the post-default period is constantly growing, due to which it is through this line that small businesses generate a significant, if not the majority of additional jobs.

Further, small business entails the spread of secondary employment, and one should also keep in mind the practice of informal payments for certain services. According to official statistics, small enterprises account for over 40% of the total number of external part-time workers and about a third of the total number of workers under civil law contracts (taking into account those employed by individual entrepreneurs, this share is even higher). In general, the spread of secondary forms of employment is more typical for the service sector (with the exception of trade and public catering). The share of secondary employment in enterprises of the financial and credit sphere and the social and cultural complex is especially high. It is from these positions that the social role of small businesses in the regions should be analyzed.

2. Ensuring social stability and reducing poverty.

The issue of social stability is always relevant when social tension in society increases.

3. An opportunity for energetic and enterprising people to open their own business in production, scientific and other activities, realizing their abilities in it.

Thus, the most characteristic feature that distinguishes Russian entrepreneurs from Western businessmen is their level of education.

According to various surveys, the share of people with higher education among entrepreneurs exceeds 80%. Among large entrepreneurs, the share of people with a Ph.D. degree is almost 38%, with a second higher education - 6.5% of surveys. If we compare these data with the level of education of entrepreneurs in other countries, it turns out that Russian entrepreneur the most intelligent entrepreneur in the world.

Nowadays in Russia the prevailing opinion is that the main qualities of an entrepreneur are initiative, resourcefulness, energy and good organizational skills.

Professionalism has now receded into the background. In my opinion, this is wrong, since further development of entrepreneurship in Russia is possible only if there are highly educated and professional people. Only a professional can correctly assess the state of the market and draw the right conclusions. In this regard, the problem arises of increasing the share of specialists who have received an economic degree. higher education.

4.Increase in tax revenues.

5.Growth of the share of GDP created by small enterprises.

6.Increase in the size of the middle class, and, therefore, social and political stability.

If we take income as a basis for dividing classes, we can say that no type of hired labor, including the most qualified and managerial, does not provide income comparable to entrepreneurship.

Government policy has a disruptive and disintegrating effect on the communications services market, not to mention the fact that positive economies of scale are lost. 3. Problems of formation and development trends of Russian small business At the beginning of 1997, there were about 800 thousand small enterprises in Russia, which employed 8.5 million people (approximately 12% ...

Get real incentives and financial resources for active cooperation and other interaction with small businesses. Chapter 2. Economic problems of modern Russian entrepreneurship At the current stage of recovery Russian economy The role of entrepreneurship not only does not weaken, but, on the contrary, significantly strengthens. As part of the current stage of reforms, the development of entrepreneurship...

An exchange is an organized, regularly functioning market for securities and other financial instruments, one of the regulators of the financial market, servicing the movement of monetary capital. The role of the stock exchange in the country's economy is determined, first of all, by the degree of denationalization of property, or more precisely, by the share of joint stock ownership in the production of the gross national product. Besides, ...

FEDERAL STATE BUDGET EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

"ORENBURG STATE UNIVERSITY"

Faculty of Economics and Management

Department of Economic Theory

COURSE WORK

By discipline " Economic theory »

Entrepreneurship as a necessary element of a market economy

OGU 230700.62.5012.381 OO

Orenburg 2012

Introduction………………………………………………………………………………………...3

1. Theoretical basis entrepreneurial activity in a market economy

1.1 Retrospective analysis of the role of entrepreneurship from the point of view of various economic schools………………………………………………………..………….5

1.2 The essence and functions of entrepreneurship as a method of management in a market economy…………………………………………………………..10

2. Entrepreneurial activity in foreign countries

2.1 Peculiarities of entrepreneurship in countries with classical market economies (based on the example of the economies of the USA, Germany and France…………………………………………)…..…………..……………… 15

2.2 The role of entrepreneurship in the economies of developing countries (using the example of the economies of African countries)……………………………………………………….……...18

3. Features of the formation of entrepreneurial activity in the Russian economy

3.1 Assessing the role of entrepreneurship in the development of the Russian economy……………………………………………………………….………………24

3.2 Problems of entrepreneurship in the modern Russian economy and ways to solve them…………………………………………………………………………………25

Conclusion………………………………………………………………………………….30

List of sources used…………………………………..……….32

Appendix…………………………………………………………………………………34

Introduction.

The constitution of most countries of the world enshrines the right of every citizen to freely use their abilities and property for business and other activities not prohibited by law. economic activity. Thus, the free exercise of entrepreneurial activity is an element of the constitutional principle of economic freedom.

The importance of entrepreneurship in a modern market economy can hardly be overestimated, since it is precisely this that is designed to maintain a healthy competitive environment and prevent market monopolization.

Entrepreneurship is becoming an integral link in the structure of the social reproduction process, without which it is impossible to ensure the successful socio-economic development of society and the growth of production efficiency.

Relevance of the research topic

The need to reassess the role of entrepreneurship, taking into account structural changes in mass production industries and changes in orientation in consumer requirements for modern goods, changes in the level of development modern technology and technology.

Degree of knowledge

On the one hand, science has accumulated vast experience on such issues as entrepreneurship and market economics. On the other hand, despite this, its most important aspects remain poorly studied - the mechanisms of self-development of entrepreneurship and its role in ensuring the development of a market economy.

Purpose of the study

Analysis of entrepreneurship as an element of a market economy. In this regard, the work defines the economic essence of entrepreneurship and shows a systematic view of entrepreneurship not only from the point of view of productive forces, but also property relations and the role of hired labor.

This goal can be achieved by solving a number of problems, which include the following:

Study and analysis of the general theoretical foundations of entrepreneurship, how economic category;

Consideration of the relationship between entrepreneurship and the state in the aspect of its state regulation;

Coverage of problems and prospects for the development of entrepreneurship in Russia.

Object of study

Entrepreneurship as a method of management in a market economy.

Subject of study

Forms of entrepreneurship in a market economy.

Job Objectives

Consider the essence and forms of entrepreneurship, take into account their features in a market economy, analyze the material, draw conclusions on problems related to entrepreneurship and entrepreneurial activity.

As the methodology used to study this phenomenon, we will take system analysis and synthesis.

1. Theoretical foundations of entrepreneurial activity in a market economy.

1.1 Retrospective analysis of the role of entrepreneurship from the point of view of various economic schools.

Entrepreneurship is an integral attribute of a market economy, the main distinguishing feature of which is free competition. Although the history of entrepreneurship goes back centuries, its modern understanding developed during the period of formation and development of capitalism, which chose free enterprise as the basis and source of its prosperity.

In the pre-capitalist era, the place of the entrepreneur in society and the attitude of fellow citizens towards him were ambiguous. In ancient times and during the era of the dominance of Christian church ideology, the activities of a trader, merchant and any business person were considered unworthy, vile and sinful. Aristotle considered the lifestyle of a philosopher more worthy than the activity of a merchant who lacks inner peace. F. Aquinas argued that the profession of a merchant carries with it the stamp of moral and ethical inferiority.

The negative attitude towards entrepreneurs was also aggravated by the writings of the Old Testament and the teachings of Jesus Christ about wealth. However, when evaluating them, one must keep in mind that wealth in the Bible was understood as fruitless waste. This view does not correspond to the modern understanding of wealth as the result of a creative contribution to the growth of well-being based on entrepreneurial initiative. The enrichment of some at the expense of the poverty of others, condemned in the Holy Scriptures, is found today not so much in countries of developed market economies, but in some developing countries, and partly in Russia. There are several explanations for this.

The hostility of many medieval philosophers and theologians to entrepreneurship was due to the fact that at that time the dominant form of production was still subsistence farming and entrepreneurial functions were still assigned a minor role. In addition, the quiet life and activity of a diligent farmer was considered the ideal of human existence, while the entrepreneur, being in constant search, breaking established habits, was the direct opposite of peasant conservatism.

Richard Cantillon was the first to draw attention to the discrepancies between supply and demand and market imbalances that allow individuals to extract speculative income. He noted the risky activities of such people, the flexibility of their economic behavior, and the non-standard nature of their decisions.

Around 1800, the great French economist Jean Baptiste Say described the entrepreneur as follows: “The entrepreneur moves economic resources from an area of ​​lower to an area of ​​higher productivity and effectiveness.”

Even the founders of classical political economy did not see much point in an entrepreneur, since, in their opinion, the economic process is carried out on its own, based on the principle of the “invisible hand”. According to their scheme, an entrepreneur can act as either an owner (A. Smith) or an investor (D. Ricardo). They did not recognize other functions for the entrepreneur.

Only much later, at the turn of the 19th and 20th centuries, did economists recognize the crucial importance of entrepreneurship for economic progress. A. Marshall added to the three classical factors of production - labor, land, capital - a fourth - organization, and I. Schumpeter in the book "The Theory of Economic Development" (1912) gave this factor its modern name - entrepreneurship.

A colorful description of entrepreneurship can be found in the works of the German economist W. Sombart. An entrepreneur, according to Sombart, is a conqueror (willingness to take risks, spiritual freedom, wealth of ideas, will and perseverance), an organizer (the ability to connect many people for collaboration) and merchant (the ability to convince people to buy their goods, arouse their interest, and gain trust). Describing the goals of an entrepreneur, Sombart identifies as the main one the desire for prosperity and growth of his business, and the subordinate - profit growth, since without it prosperity is impossible.

The next stage in the development of entrepreneurship theory is the work of Knight and Von Thunen. Their merit lies in a detailed description of the entrepreneur himself as the owner of special qualities. In addition, they analyzed entrepreneurial risk and entrepreneurial return. These same questions were considered by Mises, Hayek and Krischner. IN modern interpretations entrepreneurship, the following points stand out:

Ability to organize and manage production;

Initiative, innovative activity;

Risky activity;

The most comprehensive modern definition of entrepreneurship is given by Hizrech and Peters in their book Entrepreneurship. A similar definition of entrepreneurship is given by Studdart in his book “Keys to the World of Business.” Overall, the put together definition looks like this:

“Entrepreneurship is an innovative initiative activity of property entities aimed at creating economic and organizational conditions for the purpose of producing material goods and services and making a profit.”

Thus, the main features of entrepreneurship are:

Initiative activity.

Innovative activities.

Activities related to organization and management of production.

Risky activity.

Receiving business income.

However, it was I. Schumpeter who made the greatest contribution to the development of the theory of entrepreneurship and the study of its nature and functions. He called an entrepreneur the organizer of production who breaks new paths and implements new combinations: “To be an entrepreneur means to do not what others do... and not the way others do.” The functions of an entrepreneur I. Schumpeter include:

Creation of a new material good, not yet familiar to the consumer, or a previous good, but with new qualities;

Introduction of a new production method that has not yet been used in this industry;

Conquering a new market or wider use of the previous one;

Use of new types of raw materials or semi-finished products;

Introduction new organization cases, for example, a monopoly position or, conversely, overcoming a monopoly.

By struggling with routine, implementing innovations and ensuring economic growth, an entrepreneur becomes, in the words of I. Schumpeter, a “creative destroyer.” The idea of ​​the creative entrepreneur developed by J. Schumpeter is the most famous and accurate definition of the essence of entrepreneurship.

This characteristic, of course, is not exhaustive. Subsequently, G. Briefs formulated another important function of an entrepreneur - monitoring prices and costs, as well as their proportional relationship. R. Coase also highlighted this aspect of the entrepreneur’s activity. In the article “The Nature of the Firm,” he emphasized that an entrepreneur is a person who directs production in a competitive system, acting as a price mechanism.

Entrepreneurship is the basis of business because... An entrepreneur is a person who, having assessed the profitability of a business, takes on the risk and responsibility associated with organizing a new enterprise or developing a new idea (product) or service offered to society (consumers).

Entrepreneurship involves creating your own business, and this is always associated with risk and overcoming the resistance that arises at the birth of everything new.

For the successful development of entrepreneurship, certain conditions and activation factors are necessary, which include:

Personal interests and benefits;

Reliability of the protective mechanism;

The existence of a niche in the market or the likelihood of increasing market share;

Availability of entrepreneurial rent or profit growth opportunities;

Ability to redistribute resources and manage innovations;

Possibility of reducing uncertainty and risk.

Before you start your business, you must first carry out some analytical work:

Choose the main area of ​​activity, taking into account your own experience and existing potential, the degree of competition and expected demand;

Determine the business (trade) zone, the size of commercial opportunities, and also form a professional group of performers (team);

Assess financial capabilities, i.e. determine the required level of costs for the functioning of the company, the amount of working capital (primarily cash) to start the business cycle, as well as the size of the authorized capital and possible sources of financing.

An entrepreneur, being the owner and representing the company in authorities, interacts with various elements external environment.

Elements of the external environment include: buyers, suppliers, creditors, arbitration courts, interest groups, local authorities authorities, legislative and educational institutions, company employees, etc.

Each of the above elements requires the entrepreneur to develop appropriate tactics of behavior (strategic, tactical, operational), on which both the short-term and long-term success of the company will depend.

Entrepreneurship involves creating your own business, and this is always associated with risk and overcoming the resistance that arises at the birth of everything new, and the birth of entrepreneurial activity in a state with a post-planned economy is this new thing. However, for the successful development of entrepreneurship, certain conditions and factors of active activation are necessary, the birth and formation of which is a long and complex process.

From an economic point of view, entrepreneurship can be considered as an economic category, a method of management, a type of economic thinking.

To characterize entrepreneurship as an economic category, the central problem is the establishment of its subjects and objects. Business entities can be, first of all, private individuals (organizers of individual, family, as well as larger enterprises). The activities of such entrepreneurs are carried out on the basis of both their own labor and hired labor. Entrepreneurial activity can also be carried out by a group of persons connected by contractual relations and economic interests. Subjects of collective entrepreneurship are joint-stock companies, rental collectives, cooperatives, etc. In some cases, the state represented by its relevant bodies is also considered a business entity. Thus, in a market economy there are three forms of entrepreneurial activity: state, collective, private, each of which finds its own niches in the economic system.

The object of entrepreneurship is the most effective combination of factors of production to maximize income. All kinds of new ways of combining economic resources, according to J. Schumpeter, are the main business of an entrepreneur, distinguishing him from an ordinary business executive. Entrepreneurs combine resources to produce a new good unknown to consumers; discovery of new methods of production (technologies) and commercial use of existing goods; development of a new market and a new source of raw materials; reorganization in the industry with the aim of creating one’s own monopoly or undermining someone else’s.

For entrepreneurship as a method of running an economy, the first and main condition is the autonomy and independence of business entities, the presence of a certain set of freedoms and rights for them to choose the type of business activity, sources of financing, formation of a production program, access to resources, marketing of products, setting prices for them, disposal of profits, etc. The independence of the entrepreneur should be understood in the sense that there is no governing body above him, indicating what to produce, how much to spend, to whom to sell and at what price, etc. But the entrepreneur is always dependent on the market , the dynamics of supply and demand, the price level, i.e., from the existing system of commodity-money relations.

The second condition of entrepreneurship is responsibility for the decisions made, their consequences and the associated risk. Risk is always associated with uncertainty and unpredictability. Even the most careful calculation and forecast cannot eliminate the factor of unpredictability; it is a constant companion of entrepreneurial activity.

The third condition of entrepreneurship is achievement orientation commercial success, the desire to increase profits. But such an attitude is not self-sufficient in modern business. The activities of many business structures go beyond purely economic tasks; they take part in solving social problems of society, donate their funds to the development of culture, education, healthcare, security environment etc.

Entrepreneurship as a special type of economic thinking is characterized by a set of original views and approaches to decision making that are implemented in practical activities. The personality of the entrepreneur plays a central role here. Entrepreneurship is not an occupation, but a mindset and a quality of nature. “Being an entrepreneur means doing something different from what others are doing,” believed I. Schumpeter. “You need to have a special imagination, the gift of foresight, constantly resist the pressure of routine. You need to be able to find something new and use its opportunities. You need to be able to take risks, overcome fear and act not depending on the processes taking place - to determine these processes yourself.”

An entrepreneur is driven by the will to win, the desire to fight, and the special, creative nature of his work.

Thus, in modern scientific literature, an unambiguous view of entrepreneurship as the most important economic resource that sets in motion other factors of production and ensures its contribution to the success of economic development has been established. For a more complete picture of entrepreneurship as a factor of production, let us dwell on one more aspect of this problem - the economic content of entrepreneurial activity.

1.2 The essence and functions of entrepreneurship as a method of management in a market economy.

World experience and practice convince us that an important element of a market economy is the existence and interaction of large, medium and small enterprises

The special importance of entrepreneurship in the period of transition to market relations is manifested in the structural restructuring of the economy, the acceleration of the scientific and technical process, and the formation of a new social stratum. The development of entrepreneurship creates the preconditions for accelerated economic growth, promotes the diversification and saturation of local markets, while at the same time making it possible to compensate for the costs of a market economy, which include unemployment, market fluctuations in production, as well as other crisis phenomena.

Entrepreneurship contains big potential to optimize the development of the economy and society as a whole. A characteristic feature of the enterprise is the high intensity of use of all types of resources and the constant desire to optimize their quantity, ensuring their most rational proportions for given conditions. In practice, this means that the enterprise cannot have excess equipment, excess stocks of raw materials and supplies, extra workers. This circumstance is one of the most important factors in achieving rational indicators of the economy as a whole.

Thus, the role of entrepreneurship in the overall economy of the country can hardly be overestimated, and its influence on various aspects of social reproduction is significant and beyond doubt.

A market economy, despite its many positive features, is not capable of automatically regulating all economic and social processes in the interests of the whole society and every citizen. It does not ensure a socially fair distribution of income, does not guarantee the right to work socially, does not target environmental protection and does not support vulnerable groups of the population.

An entrepreneur is not interested in investing capital in such industries and projects that do not bring in enough high profits, but for society and the state they are simply vital. The market economy does not solve many other pressing problems. And the state should take care of all this.

The prerogative of the state is to ensure reliable law and order in the country, national security, and this, in turn, is the basis for the development of entrepreneurship and the economy.

Thus, entrepreneurship in any country cannot develop normally if the state has not provided the appropriate conditions for this. The state always regulates the modern economy. At the same time, organizational and legal influence is aimed at stimulating private initiative and helping business entities by creating the necessary conditions for their successful functioning.

To stabilize market relations and overcome the economic crisis, the state is assigned the following main functions:

1. Creation legal basis. The state develops and adopts laws defining property rights, regulating business activities, ensuring product quality, etc. With the help of a legal framework, the state provides legal “rules of the game” that regulate relations between business entities.

2. Ensuring proper law and order in the country and national security. The state must ensure the rights and security of every citizen, society as a whole and all business entities. If the state does not properly perform this function, then conditions are created in the country for the development of a criminal situation: criminality, mafia, corruption, bribery and other negative phenomena, which has a detrimental effect on business activity and the economy of the country as a whole.

3. Stabilization of the economy, i.e. sustainable development of the economy, when the main macroeconomic indicators are achieved and maintained at an optimal level: the volume of gross national product, national income, inflation and unemployment rates, budget deficit, etc.

To ensure economic stabilization, the state is obliged to use all the levers and methods at its disposal through appropriate fiscal, financial, credit, scientific, technical and investment policies.

If the state does not strive to stabilize the economy, then this can have a very significant and negative impact on business activity, the country’s economy as a whole, the social situation and other processes.

4. Providing social protection and social guarantees. The state is obliged to actively social policy, the essence of which is the guaranteed provision of all workers with a minimum wages, old age and disability pensions, unemployment benefits; in providing various types of assistance to the poor; in the implementation of indexation of fixed income in connection with inflation, etc. By pursuing this policy, the state thereby ensures a minimum standard of living for all citizens of its country and prevents social tension in society.

5. Protection of competition. In a market economy, competition is one of the main regulatory tools. Competition is the basis of progress in all spheres of the economy; it forces producers of goods and services to introduce everything new and advanced, improve the quality of products and reduce production costs. Therefore, one of the functions of the state is to protect competition.

The legislation of most countries of the world defines the essence of entrepreneurial activity: independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in the prescribed manner.

On this basis, several characteristic features and features of business activity:

Independent activity of capable citizens and their associations;

Initiative activities aimed at realizing one’s abilities and meeting the needs of others and society;

Risky activity;

A process aimed at making a profit through legal means;

Activities carried out by persons (individuals or legal entities) registered as individual entrepreneurs or legal entities, that is, these are activities carried out in accordance with legal legislative acts.

The main goal of entrepreneurial activity is to obtain profit, which represents the difference between the price that the buyer pays for the corresponding goods (services) and the costs of satisfying the demand, that is, the excess of revenue from the sale of goods (services) over the costs of their production. An entrepreneur seeks to obtain the greatest profit as a result of the maximum satisfaction of certain social needs. “In case of success in his activities, the entrepreneur receives entrepreneurial profit, in case of failure he suffers losses, therefore knowledge, experience, and the ability to take reasonable risks are very important for any company and enterprise.” But an enterprise can make a profit only if it produces products or services that are sold, that is, satisfy social needs. The subordination of these two goals - satisfying needs and making a profit - is as follows: you cannot make a profit without studying the needs and without starting to produce the product that satisfies the needs.

It is necessary to produce a product that will satisfy needs and, moreover, at a price that would satisfy solvent needs. And an acceptable price is possible only if the enterprise maintains a certain level of costs, when all the costs of consumed resources are less than the revenue received. In this sense, profit is the immediate goal of the enterprise’s functioning and, at the same time, the result of its activities. If the enterprise does not fit into the framework of such behavior and does not make a profit from its production activities, then it is forced to leave the economic sphere and declare itself bankrupt either voluntarily or at the request of creditors.

Functions of entrepreneurial activity

A general economic function, which is objectively determined by the role of business organizations and individual entrepreneurs as market subjects. Entrepreneurial activity is aimed at producing goods (performing work, providing services) and bringing them to specific consumers, which predetermines its general economic function.

Resource function. Entrepreneurial activity involves efficient use both renewable and limited resources. This labor resources, land, natural resources, means of production, scientific achievements.

Creative search function. This is an innovative function associated not only with the use of new ideas in the process of entrepreneurial activity, but also with the development of new means and factors to achieve goals.

Social function. It manifests itself in the ability of every capable citizen to be the owner of a business. The more efficiently business organizations function, the more significant the receipt of their funds into budgets of various levels and into state extra-budgetary funds, at the same time, this function ensures an increase in the number of jobs, a reduction in the unemployment rate, and an increase in the social status of employees.

Organizing function. It manifests itself in entrepreneurs making independent decisions about organizing their own business and in the formation of entrepreneurial management. The organizational function is especially clearly manifested in the rapid development of small and medium-sized businesses.

Types of business activities

Taking into account the direction of entrepreneurial activity, the object of investment of capital and the receipt of specific results, the following types of entrepreneurial activity are distinguished:

1. Manufacturing Entrepreneurship. This is the process of producing specific goods, carrying out work, providing services for their sale (sale) to consumers (buyers). Manufacturing entrepreneurship can be industrial construction, agricultural, etc.

2. Commercial entrepreneurship. This is an activity at the commodity stage of capital turnover, which covers the exchange, distribution and consumption of products (services). The decisive role here is played by commodity-money and trade-exchange transactions and transactions for the purchase and sale of goods.

3. Financial entrepreneurship. This is the activity of entrepreneurs at the monetary stage of capital turnover, when the object of transactions are specific types of goods - cash and non-cash money, currency, securities.

4. Consulting business. The essence of this type of entrepreneurship is that certain persons - consultants, who are qualified specialists in any field, give advice and recommendations to other entrepreneurs or citizens on issues of their competence on a paid basis.

Thus, entrepreneurship is a new type of business, based on the innovative behavior of the owners of the enterprise, on the ability to find and use ideas, and translate them into specific entrepreneurial projects. This is usually a risky business, but those who do not take risks cannot succeed in the end. An entrepreneur, before deciding to start his own business, must make careful calculations, thoroughly study the intended market and competitors, without neglecting his own intuition.

2. Entrepreneurial activities in foreign countries.

2.1 Features of entrepreneurship in countries with classical market economies (using the example of the economies of the USA, Germany and France).

Entrepreneurship in the USA.

It began to develop rapidly from the time Great Depression, due to which the level of its development is constantly growing. Many programs currently being developed in many countries have been introduced in the United States since 1932. At that time, the government provided subsidies to small businesses that suffered losses as a result of the war. Thanks to the functioning of small enterprises, jobs were created, which confirmed the social significance of entrepreneurship.

In the United States, entrepreneurship has always played an important role in economic development and has had significant government support. The experience of the United States in the development of entrepreneurship is of great importance, since the entrepreneurship support programs developed by the Government of the country have proven their correctness and methods for their implementation are provided.

It was entrepreneurs who turned the US economy into an economy with a pronounced post-industrial character. Most of the American GDP (79.4% in 2004) is created in service industries, which include, first of all, education, healthcare, science, finance, trade, various professional and personal services, transport and communications, services government agencies. The share of material production (agriculture, forestry and fishing, mining and manufacturing, construction) thus remains 20.6% of GDP. Agriculture accounts for about 0.9% of GDP, while industry accounts for less than 20% of GDP.

Among the developed countries of the world, the United States has practically no competitors in its industrial development. In terms of the share of the service sector in the structure of GDP production, the United States has overtaken the Netherlands and Israel, which, due to certain competitive advantages, specialize in services, second only to Hong Kong (the share of the service sector is 86%). However, Hong Kong is not an independent state, remaining just a special economic region of China, where the share of the service sector is less than 40%.

General pattern The ongoing industry shifts include a noticeable decrease in the share of primary industries and agriculture in the economy. Among the branches of the material sphere, industry remains the most important; it continues to provide a high level of technical development in other spheres of the economy. It is here that today the latest achievements of scientific and technical progress are primarily accumulated. The United States has one of the most highly efficient economies in the world. A distinctive feature of their economy is its focus on scientific and technological progress and advanced technology. It is a leader in the implementation of scientific and technological progress results in production, in the export of licenses for its discoveries, inventions and latest developments. All this often leads to the dependence of other countries on the United States in the field of science and technology.

Entrepreneurship in Germany.

Small business in Germany is one of the most important sectors of the economy. The government provides support to small businesses, both financial and technological. There are specially designed programs for the development of small businesses engaged in the field of science.

The German government provides incentives for obtaining a loan for the development of small businesses for the following objects:

Entrepreneurs of small and medium-sized businesses engaged in the field of scientific development;

Enterprises developing projects to preserve and improve environmental conditions and care about the environmental situation in the country;

Small businesses that participate in improving the development of economically underdeveloped areas of the country;

Entrepreneurs who are engaged in the field of construction and solving housing conditions;

Small enterprises developing projects to improve production conditions.

The German economy is organized according to the principle of a social market economy, characterized by a combination of social balance and market freedom. This economic model assumes largely free action of market forces, however, the main emphasis is on social security. The concept of a social market economy was first developed and implemented by Ludwig Erhard and Alfred Müller-Armack in 1947-1949 for the purpose of the post-war reconstruction of Germany.

This model represents a compromise between economic growth and equal distribution of wealth. The entrepreneurial activity of the state is placed at the center of the system, ensuring an even distribution of social benefits in society. Social partnership between trade unions and employers ensures fairly strong social peace. Reforms to social insurance systems and structural reforms to the labor market aim to reduce spillover labor costs and stimulate economic growth.

Recently, Germany has been experiencing certain difficulties in implementing the social market economic model. High level social guarantees led to the fact that 40% of the net profit of German companies goes to wages and contributions to social funds. Out of 100 euros of net wages, on average, employers' contributions to social funds account for 81 euros. To maintain social benefits at the proper level, powerful fiscal pressure is used on the population and companies.

The second feature of Germany’s economic development path is the so-called “Rhine capitalism,” characterized by the significant role of banks in the country’s economy. Banks are large shareholders in industrial and service companies in Germany, so they actively intervene in business decision-making. Thus, the positions of banks in the German economy, taking into account their real influence on business, are stronger than in other countries of the world.

Also, the German economy is characterized by a high degree of industrialization. Compared to many developed countries of the world, industry here makes up a very large share of GDP production - the main area of ​​specialization of Germany in the world economy.

In Germany, due to historical reasons, there is uneven economic development within the country's territory. Integration and modernization of the economy of eastern Germany remains a challenge that requires time and large financial costs. The federal government's annual contributions here amount to about $100 billion.

Entrepreneurship in France.

A traditional feature of French economic policy is a large share of the public sector, especially in strategically important areas - the oil and gas industry, transport. There is planning, but it is not normative, but indicative in nature (the planned indicators are not normative for private enterprises). The share of foreign capital in the economy is large (industry up to 40%, real estate about 27.5%, trade - 20%, services - 9%). Over 20% of workers work at enterprises with foreign capital. The share of foreign capital is especially large in computer science and other sectors of advanced technology (over 50%).

A significant part of GDP comes from industrial production - 20%, it provides more than 30% of jobs, 40% of investments, 80% of exports. France has significant reserves of minerals: iron and uranium ores, bauxite, potassium salts, etc. This creates the basis for mining and heavy industry. In terms of the level of development of non-ferrous metallurgy, the country occupies a leading position in world rankings; in terms of steel production, it is in third place in the world. Western Europe. Main industries: mechanical engineering (2.6% of world production), chemical (fourth place in world exports), aerospace (France plays a leading role in the European Space Agency), automotive (tenth place in the world in car production), food (in terms of export volume in second place in the world after the USA), radio electronics, computer science, shipbuilding, electrical engineering. The production and sale of luxury goods plays a relatively minor role in the overall economy, but the production and sale of luxury goods plays an important role for the country's prestige. One of the most advanced countries in development nuclear energy: over 75% of energy is obtained from nuclear power plants.

Agriculture is the most government-sponsored sector, although it is based on private land ownership. The decisive share of production is provided by large farms (with an allotment of 20-100 hectares), but small and medium-sized ones predominate numerically. In terms of production volume, France ranks 1st in Western Europe and 3rd in the world after the USA and Canada. It is the largest European producer of wheat, butter, beef, and cheeses (more than 400 varieties). More than 50% of production comes from livestock farming. Traditionally, the share of wines in exports is high. French farmers are the main opponents of the introduction of genetically modified products in Europe, since French products are traditionally highly valued for their quality.

France has the most developed railway network in Europe. Since 1981, most cities have been connected to each other by a network of high-speed highways; the same line was laid in the tunnel under the English Channel. The level of social protection of the population is one of the highest in the world. Approximately 30% of GDP is spent on social needs. In 1998-2008 35 hour clock was officially established work week(the shortest in Europe), but it was abolished in 2008, now the employer has the right to conclude individual agreements with trade unions and determine the number of working hours and overtime.

In 2007, trade turnover with Russia amounted to 16.7 billion euros according to French statistics, 16.4 billion dollars according to Russian statistics.

2.2 The role of entrepreneurship in the economies of developing countries (using the example of the economies of African countries).

The development of business relations in most former colonial countries in Africa was significantly influenced by factors such as the policies of the former metropolises, the scale of production of export raw materials, traditional interethnic and religious relations, etc. It should be noted that in the interests of the bourgeoisie of the metropolises, the colonial authorities tried to prevent the formation of the national private sector, and primarily in industry. In Tropical Africa, only a few countries (Nigeria, Ghana, Tanzania, Côte d'Ivoire) have a national private sector received some development in the pre-war years.

African entrepreneurs do not have the traits inherent in the bourgeoisie of the period of the formation of capitalism in Europe. There are very few economically and technically competent businessmen. For a number of reasons, funds accumulated within the national private sector are often not used in accordance with pressing development needs. This happens primarily because the activities of local capital in most cases are limited to the most profitable areas(trade, usury, house construction, etc.), which in modern conditions are not of primary importance for economic development.

The structure of local private capital is very multifaceted and diverse, which corresponds to the forms of entrepreneurship represented in Africa - from pre-capitalist to mature capitalist. In most countries of Tropical Africa, local private enterprise in industry is at an early stage of development. At the same time, in a number of countries on the continent, as a result of the concentration and centralization of local private capital, industrial magnates emerged, surrounded by thousands of small entrepreneurs. The strengthening of the positions of large industrialists is facilitated by the policy of national governments towards creating a mixed sector with the participation of state, local and foreign private capital. The real owners remain large firms controlled by foreign investors, who concentrate in their hands, in addition to capital, technology, patents, market and banking connections.

The vast majority of small entrepreneurs operate in the informal sector, covering enterprises with no more than 10 employees. In the context of capital shortages and labor surpluses in Africa, small enterprises are able to increase employment and output at relatively low cost. This determines the great socio-economic importance of small businesses, which are rapidly developing within the national private sector of the economy.

For Africa, the path of widespread transfer of capital accumulated in trade and agriculture into industry turned out to be unacceptable. Even large local industrial capital remains closely connected with merchant capital, not only as its historically antecedent form, but also as the form most adapted to African conditions. This indicates the specifics of the developing national sector. Merchants are its most successful representatives, and they are associated primarily with domestic trade. In Tropical Africa, the geography of African trade is limited mainly to rural areas and small towns; in North Africa, private trade gravitates towards large cities. With national governments encouraging local trade, the process of concentration accelerated. trading operations in the hands of large entrepreneurs, which began in certain countries (Nigeria, Ghana) back in the colonial period. Local entrepreneurs have achieved noticeable success in the field of purchasing agricultural raw materials. However, despite certain achievements of national private capital in the sphere of circulation, the main area of ​​its activity remains retail trade, and the typical representative is a small trader. In the sphere of circulation, as in no other area of ​​entrepreneurship, there is a discrepancy between the large number of Africans employed here and the insignificant share of their trade turnover in the total trade turnover of the country.

Creating a privileged regime for representatives of national entrepreneurship in African countries is impossible without regulating and limiting the activities of foreign capital. Among government measures designed to implement such regulation, one should highlight the “Africanization” of business, which is expressed in prohibiting the activities of foreign capital in certain sectors of the economy and fixing the quantitative ratio between national and foreign investments in certain industries. Legislative definition of means, methods and mechanisms of “Nigerization”, “Kenization”, “Ivoirization”, etc. has its own characteristics, but this policy is always aimed at replacing foreign capital with local capital and involving local politicians and businessmen in the activities of transnational companies.

For example, in Nigeria, agriculture employs 65 percent of the population, but the basis of the Nigerian economy is the oil industry. Oil accounts for 90 percent of the country's export earnings (about $8 billion a year in 2002). Nigeria is Africa's first and world's eighth oil exporter. Nigeria produces 2.1 million barrels of oil every day. Oil development is carried out by the Nigerian National Petroleum Company (75% of oil revenues), as well as by Royal Dutch Shell. Coal, which in the beginning was the first main export product, as well as tin and columbite are also mined. The main manufacturing industries are food and oil refining.

Many countries have resorted to the “Africanization” of business. This method of economic regulation was most successfully implemented in Nigeria, where back in 1972, in accordance with the decree “On Promoting the Development of Nigerian Entrepreneurship,” 22 types of trade and industrial activities were reserved exclusively for Nigerians, and in 33 other types, the share of Nigerian participation should was to be at least 40%.

Direct government assistance to local entrepreneurs is provided in various forms ah: provision of short-term and long-term loans (including on preferential terms), distribution of foreign currency, various training programs in technology, finance, marketing and management, partial exemption from taxes and customs duties.

Specific types of state assistance to local entrepreneurs alternate and intertwine, constantly being replenished with new incentive measures (in particular, this may be the provision of credit funds to local entrepreneurs importing equipment necessary for the development of local industry, or a reduction in customs duties and fees for industries supplying products for export).

For local businesses that are in dire need of funds, the state’s credit policy, aimed at redistributing part of the funds available in the country in the interests of local businesses, is of great importance. The reluctance of commercial banks to lend to local entrepreneurs forces national governments to establish, with the financial assistance of central banks, various relief funds that provide loans to small and medium-sized entrepreneurs. In order to alleviate the situation of such enterprises, the government obliges national banks and other financial institutions to provide them with loans, in some cases targeted (development of handicraft production, buyout of foreign trading enterprises, etc.).

In a number of countries, national development corporations are the conductors of state policy to support African entrepreneurship. In Kenya, for example.

Agriculture in Kenya employs three-quarters of the population and contributes 24% of GDP. Most of the country's territory is unsuitable for agriculture. The share of mining in Kenya's GDP is small. Soda is mined salt and gold. The development of the manufacturing industry here began under the colonial regime - earlier than in other countries. The main manufacturing industries are light industry, food processing, textiles, chemicals, and automobile assembly. The main industrial centers of the country are Nairobi and Mombasa.

Tourism is developed. It provides a significant portion of the country's foreign exchange earnings. Tourists are attracted by the climate, wildlife and sandy beaches. After the terrorist attack on the US Embassy in August 1998, the number of tourists decreased.

The Trade and Industry Development Corporation attracts foreign and local funds with the aim of providing them to citizens to buy out enterprises from foreigners and create new enterprises and stores. It also takes part in the financing of facilities, which are then transferred to local businessmen.

The special role of small production in the economic development of African countries led to the authorities’ interest in small business and the transition in the 70s from its sporadic regulation to the development and implementation of programs including targeted lending, assistance in vocational training, organization of production and sales of products, etc. Thus, in Kenya, in one of the associations of small entrepreneurs, all persons applying for a loan are required to attend a three-day course on business issues before receiving it; six months later, the owner of the enterprise must complete a five-day course on marketing, reporting, and pricing.

Seminars for entrepreneurs representing a certain industry (owners of bakeries, sewing workshops, woodworking workshops, etc.) are considered an effective form of training in technical and managerial skills. Similar training centers, sometimes funded International organization labor operate in Ghana, Uganda, Malawi and other countries. In the interests of small entrepreneurs, organizations such as National Center assistance to small entrepreneurs in Cameroon, Directorate of Small Industries and Crafts in Sierra Leone, etc.

For example, agriculture in Ghana employs 60% of the working population and contributes 37.3% of GDP. Industry employs 15% of the working population and produces 25.3% of GDP. The manufacturing industry is represented mainly by light and food industry.

Experience shows, however, that the economic insolvency of small entrepreneurs often does not allow them to resort to the services of the credit guarantee system created by the state; this is also hampered by the inflated amounts of the initial minimum loans. As for government measures to liberalize the tax regime, most African entrepreneurs, having low incomes, are not subject to direct taxation and, therefore, cannot take advantage of these benefits.

Adopted in recent years legal acts significantly expanded business opportunities for foreign private entrepreneurs, which inevitably entails a decrease in efficiency state function protecting the interests of national private capital. It is obvious that in these conditions the state should expand support for local businesses (the experience of recent years indicates attempts of this kind are being made). It should be noted that during the implementation of the structural adjustment program, new methods of government regulation are emerging, reflecting the expansion of mixed forms of entrepreneurship. In the relations between the state, local business and foreign capital, the role of the latter as a factor determining the functioning of local private capital is increasing. There are no contradictions in this phenomenon, since it only reflects different sides process of formation of the national private sector. On the one hand, the state seeks to support and stimulate its growth, on the other, the development of this sector is directly related to the integration of backward national economy into the world capitalist economic system.

3. Features of the formation of entrepreneurial activity in the Russian economy.

3.1 Assessing the role of entrepreneurship in the development of the Russian economy.

One of the main reasons for the crisis of the Soviet economy, along with the exhaustion of extensive reserves for its growth and the hypertrophy of the military-industrial complex, is the deformation of the main productive force - the workers - due to their alienation from property and economic responsibility, power and information. The administrative-command system is characterized by centralization of the main part of the surplus product, minimization of personal income of the majority of citizens, strict regulation of economic behavior, centralized planning of nomenclature, production volume and prices, payment based on costs rather than the results of labor. Outside of extreme periods associated with war and natural disasters, such a system weans workers from initiative and risk-taking, independent preparation and making business decisions, lethal comparison of their options, and predicting the consequences of their actions.

The main feature of a market economy is not the use of commodity-money relations (this took place within the framework of the previous system), not the rejection of planning (marketing only changes the nature of its subjects, object and methods), not the departure from social production (its most effective the form is informatization, not the nationalization of property), but in changing the forms of connection between production and consumption, the transition from vertical, controlled by central to horizontal, direct connections of producers and consumers with the participation of intermediaries representing their interests, associations of owners, entrepreneurs, employees, consumers, defenders of nature, national culture, etc.

The main difficulty of the transition to a market economy is associated with the restructuring of economic thinking in people's behavior, the development of their economic freedom, initiative, and responsibility based on entrepreneurship.

Entrepreneurship is the activity of independent economic entities (individuals or legal entities) taking on the financial risk of using property, developing, producing and selling goods, performing work, providing services for the purpose of making a profit, registered in the prescribed manner.

This definition identifies business entities (the owner or title owner of the property who has received it for economic management, trust (trust), or operational management); its object (investments, research and development of innovations, production, sales of goods, commercial, information and other services); goal (profit); and principles organizational activities(availability of separate property, financial liability, registration with authorities).

The legislative framework for entrepreneurial activity was established by the Civil Code Russian Federation, Its second part, which came into force on March 1, 1996, establishes a mechanism for protecting the economic rights of entrepreneurs, forms of contracts, and standards of liability of partners under them ( compulsory right), rules for leasing and trust management of any property (without subsequent transfer of ownership), guarantees for the return of bank deposits through their compulsory insurance, etc.

Similar legal acts based on the model code approved by the CIS Interparliamentary Assembly are being adopted in other neighboring countries. We can consider this to be the end of the first First stage entrepreneurship development in modern Russia(1987-1995) and its civilized period begins.

In just a few years, Russia has traveled a path that took Western countries many decades to achieve.

3.2 Problems of entrepreneurship in the modern Russian economy and ways to solve them.

In modern Russia, steps have been taken towards democratic reforms and the formation of market relations. We can say that millions of Russian citizens are engaged in entrepreneurial activities, which provide a tangible economic and social effect. However, if we consider the potential capabilities of our society, the share of the business sector in strengthening the market economy is still clearly insufficient. Thus, on average there are only MPs per 1,000 Russians, while in the member countries of the European Union there are at least 30.

The development of entrepreneurship in the regions of the Russian Federation faces numerous problems, which are mostly typical:

1. Lack of effective financial and credit mechanisms and material and resource support for the development of small businesses.

1. Gaps in current legislation, especially tax legislation.

3. Lack of resources, primarily financial.

4. Difficulty in accessing business information - information about the product, competitor, etc.

5. Issues related to the protection of the rights of workers employed in small businesses remain unresolved

6. Absence positive image domestic entrepreneur.

7. Instability of the economic situation in the country.

8. Unfairness of big business.

9. Access to credit resources and high lending rates (22%).

10. Legal illiteracy of entrepreneurs themselves.

11. Lack of obvious development of production.

12. High level of single social tax (26%).

13. Insufficient human resources.

14. Lengthy processing of documentation, especially for land.

These are, first of all, the problems of the wide “shadow” sector of business activity, the complexity and complexity of regional legislation, high administrative barriers that prevent the emergence of new firms, and insufficient tax revenues from small enterprises to the regional and local budgets.

Entrepreneurs also note the problem of too high tax rates, the complexity and complexity of the tax system, the complexity and imperfection of legislation registering enterprises, regulating their activities, for example, product certification, licensing, etc. Obstacles to entrepreneurship are called “administrative barriers.”

Causes of problems

The revival of entrepreneurial activity in Russia is associated with a number of difficulties and contradictions.

Firstly, the legislative framework for entrepreneurship is being formed slowly and often haphazardly. Business in Russia originates and develops in conditions of property confusion and inevitably high tax rates, depriving firms of a significant part of the final result of their activities.

Secondly, freedom economic activity, treaties and associations are opposed by a monopoly organization of the economy, which cannot be abolished only by a strong-willed decision, since the economic structures of Russia have been created for decades as monopolies.

Thirdly, commodity-money exchange in Russia is greatly hampered by imperfect financial and credit relations, as well as high inflation rates.

The crisis in Russia, like an iceberg for a ship in the ocean, turned out to be miscalculated. The succession of governments one after another only confirmed their insolvency in the struggle for sustainable development of the country's economy. The main signs of this were the political crisis state system in the pre-perestroika period. The long-term suppression of initiative in all strata of society led to a complete abandonment of it in all respects.

The entrepreneurial spirit must permeate, first of all, the entire organizational and economic system of the regions and all its economic entities. To achieve this, all heads of regional administrations must learn entrepreneurship.

Small and medium enterprises.

During 2004-2007, the share of small enterprises in Russia's GDP increased from 12.5 to 13.4%. According to data as of January 1, 2009, the contribution of products produced by small enterprises to Russia’s total GDP was 21%, which is 4% more than data as of January 1, 2008.

As of 2007, the number of small businesses in Russia was 1.14 million, which is 29% more than in 2000. As of January 1, 2009, there were 1.37 million small enterprises operating in Russia, which is 20% more than data as of January 1, 2008.

In 2009, the number of small and medium-sized businesses in Russia increased by 143.6 thousand.

As of January 1, 2009, the average total number of workers employed in small enterprises in Russia was 11.4 million people, which is 12% more than data as of January 1, 2008.

In 2008, the volume of state support for small businesses in Russia amounted to 3.5 billion rubles, in 2009 - almost 50 billion rubles.

The main task of Russia's economic policy is to support innovative entrepreneurial activity.

In 2007 the share industrial enterprises in Russia, implementing innovations, was 13%.

In 2008, there were 3,414 organizations in Russia operating innovative activity. From 2006 to 2008, their number increased by 3.9%.

In 2008, the volume of innovative goods, works and services in Russia amounted to 1.103 trillion rubles.

Expenditures on technological innovation in Russia in 2008 amounted to 307 billion rubles, in 2009 - 399 billion rubles.

At the beginning of 2011, the American publication Fast Company, specializing in the topic of innovation, compiled a rating of the 10 leading innovative companies in Russia. The rating included the IT company Yandex, manufacturers software Kaspersky Lab and ABBYY, nanotechnology company Rusnano, state nuclear energy corporation Rosatom, chip manufacturing company M2M Telematics, ultra-bright LED manufacturer Optogan, integrated circuit manufacturing company Mikron, manufacturing company gas turbine engines NPO Saturn and the oil company Lukoil.

In our country, the role of business is constantly and steadily increasing. Entrepreneurship is designed to solve such important issues in today's economy as:

Significantly and without significant capital investment, expand the production of many consumer goods and services using local sources of raw materials.

Create conditions for employment of labor released at large enterprises.

Accelerate scientific and technological progress.

Create a positive alternative to the criminal business and many others.

In their activities, small businesses face very big amount problems that hinder its development. Realizing the importance of the role played by small businesses in the Russian economy in this period of time, government structures cannot help but support entrepreneurs.

Obviously, comprehensive support for production and manufacturing enterprises is the most important task of local authorities. The state and local authorities are obliged, to the best of their ability, to pursue a paternalistic (patronizing) policy in relation to manufacturing enterprises, in every possible way promoting their emergence and development in the city and region.

The types and forms of support for manufacturing enterprises include:

A) organizational assistance in quickly and effectively resolving all issues raised by manufacturing enterprises in government structures, creating equal and fair conditions for their competition for the use of state (municipal) resources.

B) Economic support for manufacturing enterprises, which includes:

Support for existing production facilities. The following forms of support may be used for them.

1. Tax exemptions (also exemptions on fees and payments), an exceptional form of support that can be provided if the specified amount is used to finance specific socially significant objects (programs) recognized as such by the authorities.

2. Tax benefits. At the same time, discounts should be established for such taxes as VAT, income tax, property tax, and housing maintenance tax. Set discount should be compensated by a) an increase in income tax revenues (based on clear financial calculations) or b) a corresponding reduction in system costs social support unemployed.

3. Tax credit should be provided to enterprises classified as “promising” and “average prospects”. The purpose of the tax credit is the purchase of new equipment, expansion of production, launch of new production. The provision of a tax credit must be accompanied by convincing calculations for the planned expansion of the tax base.

Newly created production enterprises should be exempt from taxes (profit, VAT, property) for a period of two years. At the same time, there must be a system of restrictions.

If an enterprise is created on a production base and with the participation of the old production enterprise as a co-founder, then:

The old enterprise cannot completely become part of the new one (for example, simply by re-registering).

Transferred to the new enterprise production capacity cannot exceed a third of the production capacity of the old enterprise.

On the basis of one old enterprise, more than two new ones cannot be created, taking advantage of the granted exemption.

New manufacturing enterprise In order for it to be able to use the granted exemption, it must either acquire ownership of the plot of land on which it is intended to build production, or own production facilities (in particular buildings, structures) where it is intended to develop production.

Conclusion.

In conclusion of the work done, we should once again note the importance and relevance of entrepreneurship in the economy of any country, including Russia. Dynamism, development and diversification of business forms give reason to assume that in the foreseeable future this economic sector in countries with developed economies will continue to develop.

I would like to hope that in the near future Russia, given the extensive Foreign experience, will follow the path of adapting business enterprises to today's economic conditions in the country. Moreover, small and medium-sized businesses, which have deep roots in the economic history of Russia, are not fully used, both in increasing production volumes and in increasing its efficiency and balance. Entrepreneurship leads to a healthier economy as a whole. Consequently, the best way out of the created in Russia crisis situation there would be a government policy aimed at expanding and developing enterprises.

There is no doubt that the business sector is promising in modern economy, and great interest in it should not be considered only as another company in the system of anti-crisis measures, but also as a long-term direction of structural policy that ensures an organic link between reproductive and market processes in the Russian economy, the implementation of a modern economic growth strategy during a long-term transition. Because it is enterprises, especially in the case of satisfactory development of a new state policy in the field of business, that can become the basis market structures in many industries, to ensure the flow of investment into areas of the most efficient application of resources and thereby connect the processes of structural policy and the formation of an all-Russian market.

However, all this is possible only after eliminating a number of reasons leading to the inhibition of entrepreneurship development.

The tax system and tax policy in Russia are a brake on business development at all stages life cycle business entities. Despite the fact that the country has a system of state support for business entities, very little financial resources are allocated from the state and local budgets for these purposes. The work of the created infrastructure to support business remains only on paper.

The use of a simplified system of taxation, accounting and reporting for business entities also cannot solve the problem of economic stimulation of entrepreneurship, since the system itself requires changes.

The legislative framework for taxation, accounting and reporting should be structured in such a way as not to force enterprises en masse to violate the law. In this case, the repressive sanctions applied will be much more justified and effective.

Thus, we can say that entrepreneurship is developing not thanks to, but “in spite of” the concerns of the state, because entrepreneurship makes a significant contribution to the formation of GDP and the revenue side of budgets at all levels, in solving problems such as employment, acceleration of scientific and technical progress, the formation of what is so necessary in Russia "middle" class.

A fundamental change in the situation for the better is possible only with a consistent reduction in the level of taxation, strengthening the control functions of the state with parallel support law enforcement agencies sufficient guarantees of business security. An increase in the number of conscientious taxpayers will bring significant financial flows out of the shadows, which will ultimately increase tax revenues from business entities.

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Detailed solution Paragraph § 22 in social studies for 8th grade students, authors Bogolyubov L. N., Gorodetskaya N. I., Ivanova L. F. 2016

Question 1. What is the role of the market in the economy? What forms of ownership exist in Russia? How are goods and services produced? What is the significance of each factor of production?

The market plays an important role in the economy because it performs a number of necessary functions, including:

Regulating (the market regulates production using supply and demand. The law of demand allows us to establish the necessary proportions in the economy);

Incentive (market prices stimulate the introduction of scientific and technological progress into production, expansion of the range, reduction of production costs and increase in their quality);

Informational (allows you to obtain accurate information about required quantity, quality and range of services and goods);

Intermediary (the consumer can choose the manufacturer and supplier of products);

Sanitation (viable enterprises and promising firms remain on the market);

Social (the market differentiates the income of its participants).

In the Russian Federation, the following forms of ownership are recognized and guaranteed by the Constitution:

State property;

Municipal property;

Private property;

The Constitution of the Russian Federation allows for the existence of other forms of ownership.

State ownership, a form of ownership in which property, including means and products of production, belongs to the state in full or on the basis of shared or joint ownership. The state may own shares in joint stock companies of various forms of ownership; in addition, the state may own any property necessary to carry out its functions.

Municipal property is a property complex municipality, which includes land, movable and immovable property. The category “real estate” includes residential and non-residential assets, utility networks, various types of structures, and so on.

Private property is one of the forms of property, which implies the legally protected right of an individual or legal entity, or a group of them, to a piece of property. Private property includes: individual, corporate, cooperative, joint stock, intellectual, copyright and any other non-state form of ownership.

Manufacturing is the process of making goods and providing services that people need because they satisfy their needs. Manufactured products are offered to customers, who pay for them if they need them.

The most important indicator characterizing the production process is productivity. Productivity is defined as the volume of products produced per unit of time using a unit of any production factor (machine, worker, hectare of land, etc.).

A feature of modern production is the division of labor. All manufacturing process is divided into many simple operations. Each worker performs only one of them. To use the division of labor, specialization is required, that is, good knowledge and skills of the worker in individual processes and operations.

Traditionally, the following factors of production are distinguished:

Land is natural resources necessary for the existence of human society and used in the economy.

Labor is a purposeful, conscious human activity aimed at meeting the needs of the individual and society. In the process of this activity, a person, with the help of tools, masters, changes and adapts natural objects to his goals, uses the mechanical, physical and chemical properties of natural objects and phenomena and forces them to mutually influence each other to achieve a predetermined goal.

Capital is the totality of property used to generate profit. Directing assets into the sphere of production or provision of services for the purpose of making a profit is also called capital investment or investment.

Entrepreneurial abilities are a factor that links together other production resources, an economic resource, which should include entrepreneurs, business infrastructure, as well as business ethics and culture.

Information is a resource used in economic processes. The versatility of information and the possibility of its rapid transformation from one moment of the labor process to another provide this productive force with one of the leading roles in the development of the system of productive forces of modern society. Possession of reliable information is a necessary condition for solving the problems facing an economic entity.

Question 2. Entrepreneurship - brake or engine social development? Which enterprises should there be more in the country - public or private? Is the state a helper or a hindrance to business?

Engine of social development. The market economic system is distinguished by free enterprise - independent, initiative activity of people aimed at making a profit. Manufacturers strive to produce goods and services that satisfy the needs of a larger number of consumers. This allows them to achieve the best economic results and profits.

It is argued that the state should not actively participate in economic life. In particular, supporters of liberal economics think so. Representatives of Keynesianism, on the contrary, argue for the need for government policy to influence economic processes.

The economic function of the state in the long term is determined by the characteristics of the development of productive forces. In addition, by accumulating and redistributing financial resources, the state ensures adjustments to the market mechanism and influences the generation of income and the functioning of markets.

All economic systems that exist in the real world are mixed (with increased influence of the state or market). In such systems, the state and the market system share responsibility for five economic functions:

Formation and implementation of legal and social activities

Maintaining competition in markets

Income redistribution

Redistribution of resources

Stabilization of the country's economy

These economic functions help strengthen and simplify the operation of the market system, modify pure capitalism in the direction of achieving the economic and social goals of society.

Question 3. How does entrepreneurial activity differ from other forms of business?

The right of everyone to “freely use their abilities and property for entrepreneurial and other activities not prohibited by law” is enshrined in Article 34 of the Constitution of the Russian Federation. Entrepreneurial activities are carried out by citizens who have reached the age of 18 years, at their own risk and under property liability.

Many economists call as distinctive features entrepreneurship are as follows: economic innovation, economic freedom of participants, initiative and search. Constant changes in the market situation, price fluctuations, and competition inevitably give rise to risk and the threat of losses. Therefore, an entrepreneur is constantly looking for new ways of acting that can lead him to success: he changes products, technology, prices, and quality of goods in accordance with the requirements of the economic situation.

Such behavior is possible if the entrepreneur has economic freedom, that is, certain rights that guarantee independence in making decisions on the search and choice of the type, form and scope of economic activity, methods of its implementation, use of the product produced and the income received.

Question 4. What functions does entrepreneurship perform in society?

The focus of economic activity on making a profit makes it very attractive to the widest segments of the population. This allows us to identify several functions of entrepreneurial activity that are significant for society.

Firstly, entrepreneurship helps to attract large amounts of money into a variety of sectors of the national economy, which contributes to the development of the national economy as a whole.

Secondly, the emergence of a wide network of small and medium-sized enterprises contributes to the creation of numerous jobs.

Thirdly, active participants in business activities are the largest and main taxpayers (taxes are the main source of government revenue). In this regard, the welfare of the state may directly depend on the successful development of commercial organizations.

Freedom of entrepreneurship successfully unleashes the creative powers of producers, ensuring the effective development of the economy and its compliance with consumer demand.

Question 5. What determines the success of entrepreneurial activity?

Who is capable of becoming an entrepreneur? “Starting a new business requires more than just an idea. It requires certain personality qualities,” says the founder of Pizza Hut, F. Carney. An entrepreneur is a type of person who, like an inventor or an artist, has special distinctive qualities and gifts.

In modern business, its participants are obliged to think not only about their own benefit, but also about the benefit of others and society as a whole. “Success that harms others is failure” - this old truth remains true today. The civilized understanding of entrepreneurial success is associated primarily with moral and ethical issues, and only then with financial ones.

Question 6. What are the goals of the company?

Obtaining the greatest profit is the main, but not the only goal of the company. Its activities may be aimed, for example, at increasing the market share of a specific product or service, capturing a new market, improving product quality, growing the company itself, etc.

The goal of the company is to make a profit and maximize it by meeting the needs of society for necessary goods and services.

Thus, firms are created to rationally combine factors of production to create needed by society benefits and earn profit for the owner.

Question 7. What are the advantages and disadvantages of the main organizational and legal forms of entrepreneurship?

Market entrepreneurship is built on three pillars: an individual private enterprise, a business partnership and a joint-stock company.

An individual private (single-person) enterprise is the most ancient and simplest type of business in terms of establishment, management and liquidation. All funds are owned by one owner. He independently decides what, how and for whom to produce, solely manages the profit and bears the full financial liability for the company's debts. In case of failure or ruin, he may lose not only the funds invested in the business, but also personal property (house, car, etc.). Despite the high risk of loss, about 2/3 of all private enterprises in the world are individual. Business people attracted by the simple and cheap way of organizing a business, relatively complete freedom of action and independent decision-making.

Partnership is an association of two or more persons to organize and jointly conduct a business. Each participant contributes an amount of money (contribution, share) to authorized capital firm, has rights and bears responsibility depending on this share. Such a company has more funds and, accordingly, more opportunities to increase the size of production than an individual enterprise. It has greater flexibility due to the combination of different abilities and talents of partners.

A joint stock company is a business organization created on the basis of pooling funds through the sale of shares. Let us recall that a share is a security indicating a share in the capital joint stock company and confirming the right to participate in the management of the company and receive the appropriate part of the profit (dividends). The co-owners of this organization are the holders of shares (shareholders), who bear the risk of losses due to the activities of the company only to the extent of the value of the shares they own. If this company goes bankrupt, its co-owners may lose only the amount spent on the purchase of shares. The financial capabilities of a joint stock company are higher than those of other forms of business. It was this form of entrepreneurship that made it possible to unite on a voluntary basis cash many people and make it possible to implement such large projects as the construction of railways and the construction of large factories.

Question 8. What is the role of small businesses in the economy?

A small enterprise is an enterprise of any form of ownership, characterized by a limited number of employees and a small volume of output. The maximum number of employees at such enterprises: in industry, construction and transport - 100 people; in agriculture and science and technology - 60; V wholesale trade- 50; V retail trade and consumer services for the population - 30; when carrying out other types of activities - 50 people. A small enterprise as a small business entity is a commercial organization in the authorized capital of which the state, public and religious organizations, charitable foundations should not exceed 25%.

This form of organization does not require large financial investments, is not afraid of risk and quickly responds to changes in market demand (for example, it quickly masters the production of new types of products, introduces technical innovations), has insignificant costs for the management apparatus, the ability quick payback expenses. And most importantly, it has independence in carrying out its economic activities, manages its products and profits, independently determines the forms and amounts of remuneration, enters into associations with other enterprises, can issue shares, etc. Large businesses, as a rule, begin their growth with small businesses enterprises.

A smart combination of small and large enterprises allows us to more fully take into account the interests and capabilities of consumers in various types goods and services.

Small enterprises occupy a significant place in the Russian economy; they produce 10-12% of all products produced in the country. However, in countries with developed market economies, the share of small businesses in the national product is more than half.

Question 9. What do you think morality in business can be based on: education, religion, conscience, responsibility? What moral qualities of an entrepreneur do you consider the most important? Explain why.

Responsible, because if an entrepreneur is not responsible, he will have problems in business. Most important qualities These are good manners, conscientiousness, responsibility, the ability to communicate with people, kindness, politeness.

Question 10. “A firm is a system of relationships that arise when the direction of resources begins to depend on the entrepreneur.” Justify the validity of this definition given by the English scientist R. Coase.

Entrepreneurs and firms care about the rational distribution of resources, or rather the direction of their use. The activity of a company is valued higher if it rationally uses capital and means for the production and distribution of goods.

Question 11. Entrepreneur Romanov opened his own laundry. He pays 350 thousand rubles for renting the premises. per year, for equipment rental - 670 thousand rubles. in year. Costs for raw materials and supplies amount to approximately 12 thousand rubles. in year. The entrepreneur's revenue is 1.5 million rubles. in year.

If Romanov were an employee, he would receive 230 thousand rubles. in year.

The activity of an entrepreneur is profitable, because working as an entrepreneur, Romanov receives 2 times more than he received if he worked employee.

350000+670000+12000=1032000 (r) - Romanov spends per year.

1500000-1032000=468000(r) - revenue remains after paying expenses.

Currently, one of the main factors in creating a market economic system is the formation and development of entrepreneurial activity. Entrepreneurship is a powerful engine of economic and social development society.

World practice convincingly demonstrates that without the freedom of a market economy, an independent producer and entrepreneurial activity, economic well-being is impossible. It is entrepreneurship, which is associated with the concepts of “dynamism”, “initiative”, “courage”, that turns many interesting ideas, promotes progress. Therefore, in our opinion, the creation of favorable conditions for the functioning and development of entrepreneurship helps to accelerate the economic growth of any country.

Entrepreneurial activity provides a powerful incentive to highly productive work, profit and, ultimately, better satisfaction of social needs. The development of entrepreneurship is determined by the state and level of market relations and, above all, by the presence of the necessary conditions for freedom of the private sector in the economy. Thus, entrepreneurship is an integral attribute of a market economy. Home distinctive feature business activity is free competition.

In the modern conditions of the transition to a market in Russia, the development of small business is important, especially in those regions in the economy of which, due to historical, demographic, organizational, natural resource, socio-economic, technological and other reasons, it occupies a leading place. Small businesses that do not require large start-up investments and guarantee high speed turnover of resources, are able to most quickly and economically solve the problems of restructuring, formation and saturation of the consumer goods market in conditions of destabilization of the Russian economy and limited financial resources.

Development of small business and its further structuring into medium and big business in all sectors and spheres of the country's economy without exception, it meets world economic trends of economic processes, the formation of a flexible mixed economy, the combination of various forms of ownership and an economic model adequate to them, in which a complex synthesis of a specific market mechanism and its state regulation is realized.

The importance of small business lies in the fact that its development carries a number of advantages: an increase in the number of owners; growth in economic share active population; selection of the most energetic, capable individuals, for whom small business becomes the primary school of self-realization; fulfilling the role of a large employer, which also uses the workforce of socially vulnerable groups (women, immigrants, disabled people). In addition, the development of this sector of the economy indirectly stimulates the production efficiency of large companies by developing new markets that reputable companies consider insufficiently capacious; gives the market economy the necessary elasticity, as a flexible manufacturer that quickly responds to changes in market conditions; contributes to the formation competitive environment and serves as a powerful antitrust potential; acts as a shock absorber for fluctuations in economic conditions and social tension. It should be noted that intensifying the development of small businesses is especially relevant for regions where the main sectors of the economy are concentrated in this sector of the economy.

In a free market, it is not the plans and directives of the state that are decisive in providing the needs of society and individuals with necessary goods and services, but the entrepreneurial initiative of the citizens themselves. Entrepreneurship is important in the development of a national economy. It acts as the engine of economic development of a country, territory, industry, ensuring rapid economic growth, promoting active industrial growth and stimulating high efficiency social activities. People successfully engage in independent, proactive activities aimed at producing goods and services in order to achieve their own well-being.

In foreign economic literature, for a long time, entrepreneurial activity was considered a certain independent parameter that only indirectly affects productivity and economic development. Only in the last decades of the twentieth century did economists in many countries around the world begin to consider entrepreneurship as a necessary factor of economic progress, the main source of employment and prosperity of society.

In our country, Soviet scientific literature did not touch upon the problem of entrepreneurship development at all, since it was outside the scope of the subject of socialist political economy. Recently, numerous publications have appeared, mainly relating to topical practical and methodological issues of organizing business activities.

It should be noted that often in the economic literature the theory of entrepreneurship is identified with the theory of management.

All of the above indicates that currently the priority task of economic science is to create a theory of entrepreneurial activity.

Today, there is no generally accepted definition of entrepreneurial activity in the world, due to differences in the positions of authors, the unequal level and nature of research developments.

In American educational and scientific literature, many definitions are given that characterize entrepreneurship and the entrepreneur from economic, political economic, psychological, managerial and other points of view.

American scientist, Professor Robert Hisrich defines entrepreneurship as the process of creating something new that has value, and an entrepreneur as a person who spends all the necessary time and effort on this, takes on all the financial, psychological and social risk, receiving a reward money and satisfaction with the achieved result.

English professor Alan Hosking argues that individual entrepreneur is a person who conducts a business at his own expense, is personally involved in the management of the business and is personally responsible for ensuring necessary means, makes decisions independently. His reward is the profit received as a result of entrepreneurial activity and the feeling of satisfaction that he experiences from engaging in free enterprise. But at the same time, he must assume the entire risk of loss in the event of bankruptcy of his enterprise.

As a scientific term, the concept of “entrepreneur” appeared in the works of the famous English economist of the early 8th century, Richard Cantillon. He developed the first concept of entrepreneurship, and by entrepreneur he meant a person acting under risk conditions.

The Frenchman K. Baudot went further than R. Cantillon. He noted that an entrepreneur must have a certain intelligence, that is, various information and knowledge. Another French economist, Turgot, believed that an entrepreneur must have not only certain information, but also capital. He noted that capital serves as the basis of the entire economy, profit is the goal of an entrepreneur’s success—the basis for the development of production.

A. Marshall and his followers paid great attention to the organizational function of the entrepreneur and believed that not everyone who wants to can be an entrepreneur, highlighting entrepreneurial abilities.

In our opinion, entrepreneurship can be defined as a special type of economic activity that is based on independent initiative, responsibility and an innovative entrepreneurial idea.

Economic activity is a form of individual participation in social production and a way of obtaining financial resources to ensure the livelihoods of himself and his family members. This form of individual participation in social production is one functional social responsibility or a combination of them, when he acts as:

- the owner of any objects, real estate, etc., bringing him a constant and guaranteed income;

- a hired worker who sells his labor power;

- individual manufacturer;

— state or municipal employee;

- manager;

- pensioner;

— pupil or student;

- unemployed;

— engaged in defense and security activities;

- involved in economically criminal activities.

Entrepreneurship acts as a special type of economic activity, since its initial stage is associated, as a rule, only with an idea. An idea is the result of mental activity, which subsequently takes on a material form.

Entrepreneurship is characterized by the obligatory presence of an innovative moment. The innovative moment is understood as the production of a new product, a change in the profile of activity, the founding of a new enterprise, a new production management system, quality, the introduction of new methods of organizing production or new technologies.

In our opinion, in the relationship between an entrepreneur and a consumer, the entrepreneur belongs to the category of an active subject, and the consumer is characterized, first of all, by a passive role. Everything that constitutes the subject of an entrepreneur’s activity has the right to be sold only in the case of a positive expert assessment of the consumer. This assessment is carried out by the consumer and acts as the latter’s willingness to purchase a particular product. An entrepreneur, when planning and organizing his activities, cannot ignore the interests of the consumer.

In our opinion, the main means of influence of an entrepreneur on the consumer are the following factors:

— novelty of the product and its correspondence to the consumer’s interests;

- quality;

— price, availability of goods;

- degree of versatility of the product;

— appearance and packaging;

- positive distinctive characteristics goods from goods of other manufacturers and the opportunity for the consumer to become familiar with such differences;

— the opportunity to use after-sales services;

— compliance with public or state standards;

We present the economic relations of business entities in the form of a structural and logical diagram in Figure 4.1.

Rice. 4.1. Business entities

We believe that the role of the state as a subject of the entrepreneurial process may be different depending on social conditions, the situation developing in the sphere business activity, and the goals that the state sets for itself.

Analysis of economic literature allows us to conclude that, depending on the specific situation, the state can be:

- a brake on the development of entrepreneurship, when it creates an extremely unfavorable environment for the development of entrepreneurship or even prohibits it;

- an outside observer, when the state does not directly oppose the development of entrepreneurship, but at the same time does not contribute to this development;

— an accelerator of the entrepreneurial process, when the state is constantly and actively searching for measures to involve new economic agents in the entrepreneurial process.

In our opinion, the employee is the implementer of the entrepreneur’s ideas. The effectiveness and quality of the implementation of an entrepreneurial idea depends on it.

In modern economic conditions, each entrepreneur operates in conditions of fairly deep specialization of production, which arose on the basis of the division of labor.

Any entrepreneur needs reliable partnerships that allow him to operate effectively within one or another fragment of the entire production process. In market conditions, an entrepreneur is required to be able to act in alliance with other entrepreneurs and constantly search for the most effective partnerships, during which the entrepreneur reorients his activities.

In our opinion, the goal of entrepreneurial activity is the production and supply to the market of a product for which there is demand and which brings profit to the entrepreneur.

The role of entrepreneurship in the development of society consists primarily in the development of an initiative mass of people who are not supported by the state, in choosing the sphere of application of their strengths and abilities.

Entrepreneurship can be described as a form of expression and development of a person's personality, abilities and needs. The social needs of people determine their desire for economic freedom, in which the choice of the method of realizing labor potential and forms of activity is limited only by their effectiveness. As an entrepreneur emerges from poverty, he becomes more and more closely associated with wealth, the desire to attract attention and earn recognition in society.

According to Russian economists, Russia's transition to a market economy is taking place in the context of three “shocks” that Western economies faced in the 70s and 80s of the 20th century, and a fourth shock unique to Russia.

The first of these is called a price “shock,” when the prices of raw materials (and especially energy) rise quickly and unexpectedly. The second is “competition shock,” when foreign manufacturers begin to compete seriously and successfully with domestic enterprises. Domestic products are uncompetitive due to higher prices and lower quality, so domestic firms must either develop new products or find a more efficient production process. The third shock is “institutional”, when new rules and opportunities for the movement of capital or property management appear. First there is a moment of indignation, while the agents do not know whether to play by the new rules or fight them.

Western firms at one time also had to adapt to new conditions, as Russia does today. However, the three named “shocks” in Russia occur simultaneously and more strongly than in the West, that is, Russian firms have much less time to adequately respond to these “shocks.” In addition, in Russia there is also a fourth shock - the “shock of knowledge”, or, so to speak, the shock of the ordinary subconscious.

In the West, company directors could adapt to new conditions relatively quickly because the basic rules of the economy did not change during economic difficulties. Firstly, institutional levers already existed, and there were also ways to shape and implement the course of economic adaptation. Secondly, business leaders had an understanding of the rules of the market game and could come up with new adaptation strategies.

In Russia, directors must not only come up with new adaptation strategies, but also adapt to the new logic of the market economy. Therefore, in our opinion, the most important change in this transition is changes in the everyday subconscious, in the understanding of strategy, as well as in how to react to these changes in new conditions.

Any entrepreneurial activity is associated with risk. By entrepreneurial (economic) we mean the risk that arises from any type of activity related to the production of products, goods, services, their sale, commodity-monetary and financial transactions, commerce, the implementation of socio-economic and scientific-technical projects.

In connection with the development of market relations, business activities in our country have to be carried out in conditions of increasing uncertainty of the situation and variability of the economic environment. This means that there is ambiguity and uncertainty in obtaining the expected final result, and, consequently, a risk arises, that is, the danger of failure, unforeseen losses. In these conditions, entrepreneurs need government support. Government regulation in market conditions, in our opinion, it comes down mainly to the establishment of norms for carrying out entrepreneurial activities and the tax system. Everything else is determined by the producer and consumer, their will, and to some extent it happens by chance.

We agree with the opinion of economists who define the market as economic freedom. The freedom of one entrepreneur is simultaneously accompanied by the freedom of other entrepreneurs who are free to buy or not buy his products, offer their own prices for them, sell to him at certain prices, and dictate their terms of transactions. At the same time, those with whom they have to enter into economic relations strive, first of all, for their own benefit, and the benefit of some can become a detriment for others. In addition, a competing entrepreneur is generally inclined to force his opponent out of the market. Thus, when mastering entrepreneurship, you have to deal with uncertainty and increased risk.

Unfortunately, in our economic science and business practice, there are essentially no generally accepted theoretical provisions on economic risk. Methods for assessing risk in relation to certain production situations and types of activities are extremely poorly developed; there are no common practical recommendations about ways and means of reducing and preventing risk.

In countries with mature market economies, the theory of entrepreneurial risk has only partially developed. However, there is vast experience in risky entrepreneurship, accompanied by clearly visible examples of prosperity and collapse, rise and bankruptcy, depending on skillful and inept behavior, and partly luck in a real risk environment. Consequently, in a market environment, life itself, the processes of production, distribution, exchange, and consumption of products teach the rules of behavior in the presence of uncertainty and risk, reward for their knowledge and severely punish for ignorance.

In our opinion, business risk is characterized as the danger of a potential, probable loss of resources or loss of income compared to an option designed for the rational use of resources in a given type of business activity.

The most flexible, dynamic and widespread form of enterprise organization, where the bulk of national resources are created and circulated, is small business.

The Federal Law of the Russian Federation “On State Support of Small Business in the Russian Federation” states that this law is aimed at implementing the right of citizens established by the Constitution of the Russian Federation to freely use their abilities and property to carry out entrepreneurial and other economic activities not prohibited by law. This provision establishes the economic and social role small business.

The constant search for emerging and disappearing social needs and continuous adaptation to them form the basis of small business strategy.

For the economy as a whole, the activities of small enterprises turn out to be an important factor in increasing its flexibility. Based on the level of small business development, experts judge a country’s ability to adapt to a changing economic environment.

In industrialized countries, small enterprises provide a significant share of the total gross product, forming it in the amount of 40-50%, and in some industries - up to 70-80%.

Analysis of economic literature made it possible to identify the following most frequently used criteria by which an enterprise is classified as a small business:

— average number of employees employed at the enterprise;

— annual turnover;

— amount of assets.

However, in almost all developed countries, the first criterion for classifying enterprises as small businesses is the number of employees.

In accordance with the Federal Law of the Russian Federation “On State Support of Small Business in the Russian Federation” dated June 14, 1995 No. 88-FZ, small business entities are understood as commercial organizations in the authorized capital of which the Russian Federation, constituent entities of the Russian Federation, public and religious organizations (associations), charitable and other foundations does not exceed 25%, the share owned by one or more legal entities that are not small businesses does not exceed 25% and in which the average number of employees for the reporting period does not exceed the maximum levels:

— in industry - 100 people;

— in construction - 100 people;

— on transport — 100 people;

— in agriculture - 60 people;

— in the scientific and technical field - 60 people;

— in wholesale trade - 50 people;

— in retail trade and consumer services - 30 people;

— in other industries and when carrying out other types of activities - 50 people.

IN Federal Law The Russian Federation “On state support for small businesses in the Russian Federation” establishes that small businesses also mean individuals engaged in entrepreneurial activities without forming a legal entity.

In accordance with the law, the average number of employees of a small enterprise for the reporting period is determined taking into account all its employees, including those working under civil contracts and part-time, taking into account the actual time worked, as well as employees of representative offices, branches and other divisions of the specified legal entity .

The viability of small enterprises is determined by the freedom and simplicity of their creation, the absence of administrative coercion, a preferential tax system, and a market pricing mechanism.

Small business is called upon to solve the following important problems in today's economy:

— significantly and without significant capital investments, expand the production of many consumer goods and services using local sources of raw materials;

— create conditions for employment of labor released at large enterprises;

— accelerate scientific and technological progress;

— create a positive alternative to the criminal business;

— promote the process of formation of the middle class.

An analysis of foreign and domestic practice in the development of small businesses allows us to highlight the following advantages:

- more quick adaptation to local business conditions;

— greater independence of actions of small businesses;

— flexibility and efficiency in making and implementing decisions;

— relatively low costs;

- a great opportunity for an individual to realize his ideas and demonstrate his abilities;

- lower capital requirements and the ability to quickly introduce changes in products and production;

— relatively higher equity capital turnover, etc.

In its activities, small businesses face a very large number of problems that hinder their development:

- instability legislative framework- there is a constant change in the rules for the activities of small enterprises. Entrepreneurs have to constantly independently monitor all changes and accumulate all the information about the current version of the laws at any given time;

— imperfection of the tax system;

— imperfection of the financial and credit system;

— low safety of the enterprise’s activities.

Market development in Russia is characterized by a number of sources of potential threats to enterprises and the lack of practical opportunities to counter them on the basis of the law. It should be noted that there is a process of “intellectualization” of criminal activity, the use within its framework of increasingly complex financial and technical information and technical means of wiretapping, surveillance, forgery of documents, etc. According to various estimates, the share of the “shadow” sector in small Russian businesses ranges from 30 to 50% of the real turnover of small businesses.

It is difficult to blame the crisis on entrepreneurs, since it is largely due to the state of the economic environment. As world and domestic practice shows, small business, given its characteristic features, needs constant attention and support from state authorities and local governments.

Despite all the difficulties, to date the share of private small businesses in the total number of private, state and municipal, small public enterprises accounts for 84%. Small enterprises account for 3.4% of the value of fixed assets in the Russian economy, 14% of the number of employees and produce 12% of the gross domestic product.

For the successful development of entrepreneurship in Russia, the implementation of its investment function becomes important. In our opinion, the revival of investment activity is the main condition for Russia to emerge from the current crisis and create the preconditions for sustainable economic growth. Unfortunately, so far the solution to all these issues at the state level is limited to the relevant declarations, and specific actions often simply contradict them. In our opinion, for the development of entrepreneurship in Russia, a special program is needed, which should include:

— creation of stable economic legislation;

— formation of state-public investment, insurance and information funds to assist entrepreneurs;

— building a regional market infrastructure (training, consulting, certification centers);

— introduction of appropriate tax, currency, price and antimonopoly regulation, which would make it unprofitable to deceive partners.

Despite all the difficulties, entrepreneurship is becoming an integral part of the Russian economy. After all, an entrepreneur can be described as:

— an innovator who introduces new technologies and new forms of business organization on a commercial basis;

— the initiator of combining factors of production into a single process of production of goods and services in order to make a profit;

- the organizer of production, who sets up and sets the tone for the company’s activities, determines the strategy and tactics of the company’s behavior and assumes the burden of responsibility for their success;

- a person who is not afraid of risk and consciously takes it in order to achieve his goal.

All these properties of an entrepreneur constitute the essence of a business, aimed, ultimately, at increasing public wealth and the prosperity of a market economy.

Entrepreneurship provides high material benefits. True, this does not mean that everyone wants and can do business. In countries with a developed national market economy, from 5 to 10% are engaged in entrepreneurial activity. There are a number of objective reasons for this. Firstly, entrepreneurship is a very risky activity. In a highly competitive environment, every entrepreneur can go broke. Secondly, not all people may have the same interests, goals and aspirations. For many people, it turns out to be preferable to be an employee of a large enterprise or state.

One of the types of entrepreneurial activity is small business or small entrepreneurship. Its essence lies in high efficiency of decision-making, mobilization of small resources for the production of any types of goods and services, and focus on results.

An important feature of the current state of the domestic economy of the last decade has been the formation of a new institutional architecture and configuration. Small and medium-sized enterprises have replaced giant enterprises. It is noted that the increase in the number of small enterprises in the economy makes it more dynamic, receptive to innovation, and increases the ability to quickly respond to market demand and its changes. Small enterprises, thus, form a unique resource for the development of the entire economy, allowing, on the one hand, to absorb a growing part of the entrepreneurial risk and satisfy domestic demand, and on the other, free large enterprises from working in the domestic market.

Thus, the emergence and development of small business is accompanied by an expansion of the matrix of the competitive environment of the agricultural sector and, at the same time, creates the preconditions for expanding the scope of “invasion” of competition into new organizational and institutional areas of business.

The increasing role of small enterprises in ensuring effective demand is characterized; the development of local resources should take into account not only their importance in the infrastructure of the agricultural sector, but also their high social significance. In particular, it is worth noting the role of small enterprises as a factor in changing the ownership structure, a regulator of employment, and an institutional structure that can mitigate the consequences of structural changes occurring in the economy.

However, one cannot fail to notice one important feature in the development of small enterprises - since the end of 2001, the main quantitative (and qualitative) parameters of their development have slowed down, and in some sectors of the national economy there is a clear slowdown in the rates achieved in the first half of 90 -s. In this regard, it is not only scientific, but also practical importance to find out the reasons for this behavior of this sector of the economy.

It is obvious that to understand the trajectory of development of this phenomenon of the national economy, a simple description of the dynamics and structure of the small business sector in foreign economies, as well as in the domestic one, is clearly not enough. Here we need to find an acceptable theoretical basis.

In this regard, the scientific explanation for these metamorphoses, it seems to us, is provided by the theory of transaction costs. True, in this case, obviously, it should be given a broader interpretation than that which we find in R. Coase and his followers.

The fundamental hypothesis of our theoretical justification is the thesis that transaction costs determine the development of the economic infrastructure of economic systems. They determine the emergence and very dynamics of economic entities in the economy. In particular, the state of transaction costs determines the place and role of small business, and in a sense, the very model of entrepreneurship in society. Based on the remark made, it follows that the level of transaction costs in the economy determines its institutional component.

Small business has its own characteristics not only in terms of business technology, but also management and marketing. In particular, this is the ability to respond flexibly to changes in market conditions, rapid transition to the production of new types of goods and services, development new strategy depending on the state of the market and resources, etc., hence the opportunity to short time recoup invested capital by transferring it from one industry to another, thereby introducing itself into new areas of the economy. One of the main parameters of small business activity is a high degree of adaptation to the characteristics of the market. Therefore, some authors (both domestic and foreign) cite as their most significant feature the fact that small enterprises perform types of activities that are inaccessible to large enterprises due to the inexpediency of the latter performing these operations and activities. Let us recall that large enterprises (including giant enterprises) form their activities based on the availability of large-scale resources and a large-scale market. If the volume of resources, as well as the market capacity for activity, is not enough, then large enterprises avoid this type of activity. Hence, some authors draw the conclusion (generally incorrect) that small enterprises (and small business itself) are engaged in the development of “waste” from large enterprises and large businesses.

Working with small resources (both material, labor and financial) and occupying small market segments for small businesses is indeed a priority. But this in no way means that this characteristic is the main feature of small business. It’s just that this provision, in our opinion, represents one of the most important functions of small business, which, however, should not be constituted. Moreover, it should not be introduced into the structure of the concept.

In the system of measures aimed at overcoming negative trends in the Russian national economy, small enterprises also acquire social significance, as they help increase business activity and ensure employment of the population. Domestic and international practice indicates that small businesses are active institutions for creating new jobs and attracting new workers. It seems to us that functional characteristics small businesses are accepted as essential, meanwhile, there is an institutional deficit in the development of entrepreneurship in an agrarian-depressive region, which provides for the concept of increasing economic efficiency. Thus, there may be ways to solve the problems of depressed regions based on the development of the agro-industrial complex, the content and direction of which depends on territorial characteristics.

Some authors call this characteristic as conceptual. It seems to us that such a conclusion again indicates an error, which reflects a clear logical aberration in the formation of the concept. In this case, functional characteristics are taken as essential. The fact is that creating new jobs is not the main function of a small enterprise. Jobs are a category of hired labor. And, therefore, they are created by large, usually state enterprises. As for small businesses, the task here is somewhat different. They are designed not to provide jobs, but to increase employment of the population. There is a significant difference between these phenomena: institutional deficit in the development of entrepreneurship.

Baikilina E., Skameikina I. Support for small businesses: regional aspects. // Economics and Life, 2004, No. 6 - p. 18

Sokhrokov Kh.Kh. Economic interests and market forms of management in the agro-industrial complex. Nalchik, 1999.-p. 25

Radaev V. Small business and problems of business ethics: hopes and reality. // Questions of Economics, No. 7, 2006. - With. 72-81

Shastitko A. Transaction costs(content, assessment and relationship with transformation problems) // Questions of Economics. - No. 7, 1997. - pp. 65-76

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