Теоретичні засади вибору організаційно-правової форми господарювання в Україні

Abstract

Annotation. Introduction. The article is devoted to the issues of historical conditionality of modern features and institutional barriers on the way to the development of entrepreneurship in Ukraine, its internal content and social role as innovative and socially responsible activity, the history of emergence and development of an enterprise as a social-economic phenomenon and types. Also, it describes the objects, organizational and legal forms of management in different branches of economy, classification of public-private partnership; axiological aspect of state property; description of the organizational and legal form of the legal entities; main advantages and disadvantages of organizational and legal forms of management in the current conditions of modernization and globalization of economic relations. The article deals with understanding of property as belonging to means and products to the corresponding physical and legal persons. The notion of property is outlined as a social, economic, and legal category. Purpose. The paper shows the owner’s position following some property rights where he possesses, uses, and disposes of his property that doesn’t contradict the current legislation. The value of the axiology in economic relations is outlined as positively significant in meeting the needs of participants in public life. Results. As the article concerns there are the most significant features that distinguish organizational and legal forms: some participants in the created business entity, characteristics of the property owner; sources of the property as a material basis of entrepreneurship; limits of property liability; the method of sharing profits and losses; the form of business entity management. Conclusions. Organizational legal form is considered as a form of legal person ( a subject of entrepreneurship) which characterizes the peculiarities of its creation, property status, peculiarities of the owners’ interaction, founders and participants, their duties and obligations in the legal entity. It is proved that the ownership can be private and state and the last can acts as a form of ownership that plays some role in the economy of Ukraine. This form of ownership can be implemented based on public-private partnerships. Keywords: property; organizational and legal form; axiology of enterprise’s value; social responsibility; activity; entrepreneurship.