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1. Analysis of existing organizational-legal forms and specific instruments of management of unitary state enterprises.

1. Quantitative analysis of unitary state enterprises in Russia
1. General survey of the place of unitary state enterprises among subjects of management

In the course of the market transformation over the last ten years the proportion of state property ownership in the Russian economy has decreased noticeably.

According to data from Goskomstat [the State Statistics Commission], proceeding from the Unified State Registry of Enterprises and Organizations of all forms of property ownership and management (EGRPO), the number of state enterprises and organizations decreased from 325,000 units as of 1 January 1995 to 151,000 as of 1 January 2001, that is, by about 2.2 times. At the same time there was noted a certain growth in the number of municipal enterprises, from 171,000 units as of 1 January 1995 to 217,000 as of 1 January 2001, or by twenty-seven percent.1

Nevertheless, the aggregate share of state and municipal enterprises and organizations in the overall number of enterprises and organizations shrank by about 2.5 times: from 25.5 percent at the end of 1994 to 11.0 percent at the end of the year 2000. Moreover, beginning in 1998 the number of state enterprises and organization and, correspondingly, their share in the overall number of enterprises and organizations began to yield to the contribution of municipal enterprises and organizations (Table 1).

Table 1

Dynamics of enterprises and organizations of state and municipal forms of property ownership in Russia in the years 1995-2001

Date	State property ownership		Municipal property ownership		State and municipal property ownership
	thousand units	in % of the overall number of enterprises and organizations	Thou-sand units	in % of the overall number of enterprises and organizations	Thousand units	in % of the overall number of enterprises and organizations
As of 1.01.1995	325	16.7	171	8.8	496	25.5
As of 1.01.1996	322	14.3	198	8.8	520	23.1
As of 1.01.1997	233	9.3	184	7.3	417	16.6
As of 1.01.1998	143	5.4	178	6.5	321	11.9
As of 1.01.1999	148	5.1	183	6.3	331	11.4
As of 1.01.2000	150	4.8	198	6.4	348	11.2
As of 1.01.2001	151	4.5	217	6.5	368	11.0

Source: Russian statistical annual: Collection of statistics / Moscow, Goskomstat of Russia, 2001, p. 313, calculations by the authors.

With that it has to be noted that, despite the shrinking of the proportion of enterprises and organizations of state and municipal property ownership in the overall number of management subjects registered in the Unified State Registry of Enterprises and Organizations, their absolute number has had a tendency to grow in recent years. Thus, the number of enterprises and organizations of state property ownership, having reached a minimum of 143,000 units as of 1 January 1998, increased over the following three years by 8,000 units (the greatest growth took place in 1998 – 5,000 units). A similar picture was also observed for the sector of municipal enterprises and organizations. Over the years 1998-2000 their number increased by 39,000 units relative to the minimum of the second half of the 1990s – 178,000 units as of the end of 1997 (the greatest growth took place in the year 2000 – 19,000 units).

As a result, the number of enterprises and organizations of municipal property ownership as of 1 January 2001 exceeded the magnitude of the given indicator as of 1 January 1995 by almost twenty-seven percent, that is, as of the moment from which statistical observation has been conducted within the framework of the Unified State Registry of Enterprises and Organizations. For state enterprises and organizations the analogous indicator comprised 46.5 percent, that is, their growth after 1998 was relatively small.

With that it has to be noted that the itemized estimate of the quantitative parameters of the state and municipal form of property ownership in the Russian economy represents a great problem and requires separate consideration.

The data contained in Table 1 are a generalized itemized estimate of the state and municipal form of property ownership in the Russian economy. Actually, unitary state and municipal enterprises comprise only a part of the enterprises and organizations of these forms of property ownership.

Table 2

Proportion of state and municipal enterprises in Russia's economy in 1995-2001

Date (as of 1 January	State enterprises				Municipal enterprises			State and municipal enterprises
	units	in % to the total number of enterprises and organizations of the state form of property owner-ship		in % to the total number of enterprises and organizations of all forms of property owner-ship according to the Unified State Registry of Enterprises and Organi-zations	units	in % to the total number of enter-prises and organi-zations of the munici-pal form of property owner-ship	in % to the total number of enter-prises and organi-zations of all forms of property owner-ship accord-ing to the Unified State Registry of Enter-prises and Organi-zations	units	in % to the total number of enter-prises and organi-zations of the state and munici-pal forms of property owner-ship	in % to the total number of enter-prises and organi-zations of all forms of property owner-ship accord-ing to the Unified State Registry of Enter-prises and Organi-zations
1995	68141		21.0	3.5	58705	34.3	3.0	126846	25.6	6.5
1996	Е		Е	Е	Е	Е	Е	90784	17.5	4.0
1998	44931		31.4	1.6	43333	24.3	1.6	88264	27.5	3.2
2000	Е		Е	Е	Е	Е	Е	79020*	22.7	2.5

* – overall number of unitary enterprises according to data from Goskomstat of the Russian Federation; the remainder are state enterprises on the independent balance sheet on the basis of data from the State Committee of the Russian Federation on Management of State Property (hereafter: State Committee on Property of the Russian Federation)

Source: data bank of the State Committee on Property of the Russian Federation, Russian statistical annual: Collection of statistics / Moscow, Goskomstat of Russia, 2001, p. 313, T. Kordiukova, M. Galkin, A. Eigel’. Unitarnye predpriiatiia – potentsial’nyi dokhod ili potentsial’nye riski dlia regional’nykh i mestnykh administratsii (Unitary enterprises – potential income or potential risks for regional and local administrations) // Kredit Rossii. Analiticheskii biulleten’ Reitingovoi sluzhby EA-Ratings, strategicheskogo partnera Standard & Poor’s, (Russia’s credit. Analytic bulletin of the Rating service EA-Ratings, of the strategic partner Standard & Poor’s), № 19-20 (46-47), October 2001, p. 1, calculations by the authors.

The data presented in Table 2 permit drawing the conclusion that state and municipal unitary enterprises on an independent balance sheet (further: SUEs and MUPs) over the course of the second half of the 1990s comprised twenty to thirty percent of all enterprises and organizations of the respective forms of property ownership. Their share in the overall number of management subjects registered at the Unified State Registry of Enterprises and Organizations (EGRPO) was very tiny; it decreased constantly from 6.5 percent as of the end of 1994 to 2.5 percent as of the beginning of the year 2000. Such quantitative estimates may elicit a certain doubt. With that one should have in mind the following aspects of the problem of determing the parameters of the state and municipal sector which are important for statistical accounting.

Differences in the data banks of Ministry of State Property (previously the State Committee on Property) of the Russian Federation and EGRPO. In the first of them what is meant are only enterprises as such. In EGRPO branches and representative offices are taken into account. It is highly probable that if a proper accounting of branches and representative offices were run, the share of the SUE and MUP sector would grow substantially.

One more aspect of the accuracy of the accounting of the SUE and MUP sector is connected to so-called dead enterprises. A special study conducted by the EA-Ratings Rating Service in 2000-2001 showed that out of more than 3,100,000 enterprises and organizations registered in the Russian Federation by the beginning of the year 2000, only a quarter regularly made their accounts available to Goskomstat of the Russian Federation. Accounting discipline in the sector of unitary enterprises was on a higher level than in the economy as a whole: according to results from 1999, financial accounting was made available by 45,000 unitary enterprises (or fifty-seven percent). Among them were 26,000 MUPs, 11,000 SUEs of constituent members of the Russian Federation, and 8,000 SUEs. Comparing the latter figure with the number of federal state unitary enterprises (FSUEs) mentioned in the Concept of Managing State Property and of Privatization in the Russian Federation approved by the Government of the Russian Federation in September 1999 (13,786 units), the conclusion may be drawn that the accounting discipline for FSUEs (those which made accounts available to Goskomstat of the Russian Federation comprised fifty-eight percent of the magnitude shown in the Concept) was about on the same level as in the sector of unitary enterprises on the whole (fifty-seven percent).

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