Small and medium enterprises around the world play an important role. In the last few years in Western Europe, the United States, and Japan, small business has become of great importance, where it is represented by a combination of numerous small and medium-sized enterprises. Most of them are the smallest enterprises employing no more than 20 people. Small businesses provide 23 new job growth, which has significantly reduced unemployment in these countries.

Small enterprises are effective not only in the consumer sector, but also as manufacturers of individual components and small mechanisms, semi-finished products and other elements necessary for production necessary products, the release of which is unprofitable for large enterprises. All this justifies the need for an integrated approach to determining the place and role of small enterprises in the economy of society. In small business lie large reserves that can be placed at the service of Russia.

For example, small and medium-sized US firms produce 40% of the gross national product and half of the private sector's gross domestic product, including: in the manufacturing industry - 21%, construction - 80%, wholesale trade-86%, service sector - 81%. Half of all private sector workers are concentrated in these enterprises. They provide the creation and development of about half of all innovations in the US economy related to the field of scientific and technological progress.

The most important feature of the concentration and centralization of capital is that the ruin of small and medium firms did not lead to the disappearance of small businesses. He showed vitality, the ability to reproduce and at the same time aroused interest in himself from large canned goods. In Western Europe, about half of the manufactured products are produced by small and medium-sized enterprises. Not being monopoly, they direct all their efforts to adapt to the internal conditions of production and marketing. The place of the ruined small firms is occupied by new ones, so that their reproduction takes place.

Small businesses enjoy support in all developed countries. This fact confirms that small business as a new form of organization of socially necessary labor meets the socio-economic interests of Russia. This activity is equally useful both for the country's economy as a whole and for each citizen individually, and therefore deservedly received state recognition and support. Small enterprises include in the process of social production, additional labor, which creates new values, increases the national income and national wealth. Given the significant contribution of small businesses to the state economy, the country's leadership is trying to make every effort to develop this sector. However, Russia today is not doing very well. Such a conclusion can be drawn based on the statistical data given in Table 1.2.

Table 1.2 Indicators characterizing the state of SMEs in different countries

As can be seen from Table 1.2, Russia, in terms of the state of small and medium-sized businesses in the country, is in last place for all the above indicators. This characterizes the country's economy not from the very better side. After all, the contribution of small businesses to GDP and other key indicators is quite large. Despite the fact that the number of small enterprises varies from 37 to 74.2 per 1000 inhabitants, their contribution to GDP is more than 50%. While Russia is characterized by both a small number of such enterprises and their insignificant contribution to GDP. Small and medium enterprises can also solve the problem of employment. As can be seen from the table, the smallest percentage of employment of the population, of the total number of employees, is in Germany and is 46%. For Russia, this figure is 10-11%. Thus, our country has prospects for growth.

The process of deployment of small enterprises is closely related to industry specifics and economic mechanisms operating in a particular country. For this reason, when operating with numerical indicators and comparing the experience of developed capitalist countries with the process of forming a small economy in Russia, one should remember the differences in the levels of development of institutional and production infrastructures, in the sectoral structure of the national economy, i.e. it is necessary to take into account the socio-cultural features of the experience used.

The development of any form of entrepreneurship depends mainly on two conditions: the internal economic situation in the country as a whole and its regions and the ability of a particular entrepreneur to use the rights given to him to achieve his economic goals. To a greater extent, these factors affect the development of a small economy, which is most sensitive to specific conditions economic situation and for which the personal traits of a particular head of the enterprise largely determine the final result economic decisions. Therefore, from the side of the state, small and medium-sized businesses need a whole range of support measures and systems for the development of this sector.

In our country, there is a federal law "On state support for small businesses in Russian Federation"(adopted on May 12, 1995). Article 6 of this law states that state support for small business is carried out in the following areas:

Formation of infrastructure for support and development of small business;

Creation of favorable conditions for the use by small businesses of state financial, material, technical and information resources, as well as scientific and technical developments and technologies;

Establishment of a simplified procedure for registration of small businesses, licensing of their activities, certification of their products, submission of state statistical and accounting reports;

External support economic activity small business entities, including assistance in the development of their trade, scientific, technical, industrial, information relations with foreign countries

Comparing the state policy towards small business in different countries, it is not easy to make clear and precise generalizations, because there are too many dissimilarities due to different historical traditions, peculiarities of socio-economic structures, even the specifics of the state bureaucracy. These circumstances determine the differences in approaches to the problems of small business development. A striking example is the comparative consideration of state policy in such countries as, for example, the United States and Japan.

Traditional American values ​​of individual enterprise and free market identified specific mechanisms to support the MB in the form of financial assistance programs, regional programs and programs to support entrepreneurship of "socially disadvantaged groups" of the population.

Japanese small business policy is integral part industrial policy aimed at increasing the efficiency of Japanese industry, represented primarily by industrial giants. Small highly efficient production facilities are being integrated with state support into vertical industrial structures, while regional and social aspects development of small business remain outside the scope of state policy.

With a very noticeable role of small business in the economy of both countries, the result is differences in its sectoral structure. The US as a whole is dominated by small businesses in the service and retail, and in Japan the predominance of industrial small enterprises is obvious. In the US, small businesses account for 34.9% net income, and in Japan, 56.6% of all output in the manufacturing industry is produced by small businesses.

Support for small business is carried out in several directions aimed at solving the main problems of small business.

If individual enterprises are mainly developed at their own expense, then for larger small businesses, financing is needed by attracting external sources of funds. In this case, certain problems arise. Not all small businesses can count on receiving a full-fledged bank loan. A positive decision most often requires successful business for at least six months, and most often 9 months or a year. Invested own capital, business transparency, set accounting, development prospects, real sources of loan repayment. If an entrepreneur can apply these terms to their business, then the likelihood of getting a loan is high. Thus, mainly companies that successfully operate in the market are credited, and for beginners there is sometimes an insurmountable problem - the lack of initial capital. It follows that one of the main areas of support for small businesses should be to provide entrepreneurial people with funding in the initial period of activity, which can be provided by the state through the adoption of programs to support small businesses. This will increase the number of small businesses, which will positively affect the country's economy.

Currently, there is a positive trend in this direction. Banking requirements for "small" borrowers are constantly decreasing. Many no longer insist on opening accounts and transferring the company's turnover to their bank, they do not require a business plan and a feasibility study of the project. The minimum loan sizes and lending rates are also reduced. Although, in the short term, lending rates for small business borrowers are unlikely to fall below 15-16%. Lending to small businesses involves some risk and high costs, banks include all this in the interest rate. On the other hand, the growth of competition inevitably leads to a decrease in interest. Perhaps the creation of a credit bureau or legal tax changes to legalize small businesses could further facilitate this.

So, one of the most important areas state support is concessional lending. Therefore, the law of the Russian Federation "On State Support for Small Business in the Russian Federation" provides for preferential lending and insurance of small businesses with compensation for the corresponding difference to credit and insurance companies at the expense of small business support funds.

As the experience of developed countries ties, small business plays a very big role in the economy, its development affects economic growth, the saturation of the market with goods of the required quality, the creation of new additional jobs, i.e. solves many urgent economic, social and other problems.

Small enterprises, as evidenced by the experience of Western countries, can play a significant role in achieving economic stability and the effective functioning of the country's economy.

Consider the positive experience of Germany in the development and functioning of small business.

The post-war West German economy was in a sorry state. The winners destroyed or dismantled a significant part of the plants and factories, 2/3 production capacity were inactive, agricultural lands were withdrawn from economic circulation. In 1946, industrial production was about "/3 of the pre-war level, agriculture was thrown back 30 years. The financial system was upset. The amount of money in circulation increased 5 times during the war years. Inflation reached 600% in relation to the pre-war level .

The program for the restoration and development of the German economy was focused on the formation of the so-called social market economy, which would combine freedom of consumption, entrepreneurship (including small business), disposal of private property, freedom to conclude contracts, etc. with the active role of the state in economic life.

Professor L. Erhard was the main ideologist and architect of the economic revival. At the heart of his reform activities was the concept of "social market economy", which in its theoretical principles was close to the Keynesian theory of indirect regulation. The main elements of the theoretical model of the market economy were:

target setting -- a high level of well-being of all segments of the population;

the way to achieve the goal is free market competition and private enterprise;

the state plays an active role in creating the preconditions and conditions for competition.

The reform of the economy began with the streamlining of the monetary economy, the release of prices, as well as measures to stimulate entrepreneurial activity

basis production activities became small and medium business to which the state paid special attention. The policy of the state was aimed at its all-round development. In 1953, more than half of all those employed in the country's economy already worked at enterprises with up to 500 employees.

The reforms gave a positive result in the shortest possible time. Within two years, the "black market" disappeared, the production of consumer goods doubled, there was almost no inflation, and a stable currency appeared.

The economic development of Germany in the late 1950s and 60s is called the "economic miracle", and the attention of the state to the problems of small business development played a significant role here.

In the 1970s, multinational corporations that appeared on the basis of the association of national firms of individual countries actively developed various forms of cooperation with small and medium-sized businesses. The role of small and medium-sized businesses in the economy has steadily increased. Their share in GDP by the end of the 1980s. reached 50%, and the number of employed was about 2/3 of the economically active population.

Currently, in Germany, the programs for the development of small and medium-sized businesses are as follows:

• - the program "Concept for the development of scientific and technical policy in relation to small and medium-sized businesses";
• - the program "Stimulation of savings to start your own business."

The first program provides funding for small businesses in Germany, the second promotes the opening of its own business, the so-called "start-up" projects. A special state body - the Credit Recovery Council, reporting directly to the federal government - is designed to monitor the implementation of the above programs and provide mechanisms for their implementation. As part of the implementation of federal programs, business loans are provided on favorable terms.

Today, small business in Europe stimulates the development of competition, "forces" large companies to introduce new technologies and improve production efficiency, the efficiency of the entire EU economy directly depends on the success of small and medium-sized businesses. Therefore, within the framework of the European Union, a policy is being implemented to support small businesses, the main objective which - balancing the interests of the state and business, providing optimal conditions for entrepreneurial activity, increasing the competitiveness of small businesses.

At present, the European Union's policy towards small and medium-sized enterprises (SMEs) is based on the so-called vertical and horizontal approach to solving the problems of their creation and operation.

The vertical approach is expressed in direct activities focused exclusively on SMEs. These activities are prepared and implemented by European Commission Directorate General XXIII (Business Policy, Commerce, Tourism and Social Economic Activity) in cooperation with the European Parliament, the Economic and Social Council, the representative organizations of SMEs in the EU bodies and other services of the EU Commission.

The horizontal approach is based on protecting the interests of SMEs in other areas of EU activity (such as R&D policy, regional policy, international relations, etc.) and strengthening the position of SMEs in the relevant activity.

As you know, one of the main tasks of the European Union is the implementation of the principle of "social and economic merger", aimed at establishing equality of opportunity for regions with different levels of development, as well as for different social groups. This principle implies that the less developed regions and less affluent segments of society in the EU should be supported first.

Given the importance of SMEs for the economic structure of the EU, it can be argued that the successful integration of the economy within the Union largely depends on the development of SMEs. Therefore, in addition to the importance of "macroeconomic" positions, one should remember the role of SMEs at the regional level, when small and medium-sized enterprises contribute to economic development and employment growth in less developed regions. For successful development SMEs should optimally combine two lines: macroeconomic (in terms of general policy) and microeconomic (entrepreneurial)2.

In order to become a normal market economy with a large number of business entities, a multiple increase in the number of small businesses working in the market is necessary. And here, according to the expert (Dean of the Faculty of Sociology of the Higher School of Economics) Alexander Chepurenko, it is very important to support start-ups, which, due to high risk and lack of credit history, banks prefer not to give loans. good support for development innovative projects business angels could be. In developed countries, the state actively cooperates with them, co-financing interesting projects. “These are large-scale programs. And until we reach such a level of development, no Skolkovo will help us,” the expert assures.

Prospects for the development of entrepreneurship, including small business, are directly determined by the possibilities of forming close cooperative ties between small and large enterprises. The experience of Western countries shows that in a normal market economy, the dominant part of small firms, one way or another, is in the sphere of interests of large ones. Small businesses are covered by a system of cooperative ties with large businesses. Large corporations use the market and structural flexibility of small enterprises, their innovative capabilities. The cooperation of large enterprises with small firms helps corporations to quickly penetrate new markets, implement new technological solutions, quickly obtain important information, in other words, small enterprises act as an integral part of the production structure of large corporations.

In all countries, small and medium-sized businesses are currently one of the main employers and the main environment that gives birth to entrepreneurial talents.

In the United States, the development of small business assistance programs began during the Great Depression, when many people lost their jobs. In 1953, the US government created a specialized agency that provides technical and financial support to novice businessmen. In 1953, a federal agency was created in the United States - the US Small Business Administration, which to this day defends and protects the interests of small businesses at the government level. Moreover, the branches of this organization are located in all major cities, thus, the policy of supporting small businesses applies to all states, and not just to the main economic centers of the United States. The main tasks of the Small Business Administration and its branches:

• - assistance in obtaining a loan for business;
• - technical and informational support for small businesses in the USA;
• - provision of guarantees for business loans;
• - direct subsidizing and lending to small businesses at the expense of their own budget.

In the United States, a system of criteria is very clearly developed by which a small business is determined. These criteria depend on the type of activity of a small enterprise and the industry in which it operates. In some areas, the determining factor is the number of people working at the enterprise, in others - turnover and profit.

Apart from federal agency to comply with the legal legislation in relation to small businesses, a special Lawyer's Department has been created, which defends the interests of business in court and Congress. The US authorities in their concept of economic development assign small business one of the main roles. In the reports of US government ministers, one and the same idea constantly slips that small business is an important lever for the recovery of the entire economy as a whole.

Also interesting overseas experience small business, which began to actively develop in Spain in the seventies of the last century. Any citizen of the country can open a private enterprise within one day, providing a minimum number of documents. In this country, many programs have been created to help private businesses, the government of this country pays special attention to the development of knowledge-intensive and innovative technologies. Also, the Spanish government stimulates the emergence of various funds that provide comprehensive support to private entrepreneurship. The powerful scientific and technological breakthrough that Japan made after the end of the Second World War is also associated with the development of small business. Currently, small businesses produce about 40% of the industrial output of this country. The Japanese government has adopted a number of laws that stimulate the development of private enterprises operating in the scientific and technical field and actively cooperating with large industrial corporations. Also, the Japanese authorities have organized training and consulting centers where a novice entrepreneur can get all the necessary legal information.

The experience of developing small business in Japan is also interesting, where, thanks to the successful development in the postwar years in the region technical advances and economic growth, the country entered the top three most developed countries in the world. This was facilitated by the huge state support for small business. The share of small business in the Japanese economy is about 40%, despite the presence in the country of a huge number of scientific companies and large concerns involved in the production of cars, audio and video equipment and other technical products. It should be noted that the manufacture of science-intensive products and the development of innovative technologies in Japan are carried out only by large organizations, and small business of the country is concentrated in the field of construction, light industry and services. Therefore, the economic policy of Japan is aimed at the development of technical and science-intensive production in small businesses.

Legislative acts on the regulation of business activities adopted by the Japanese government distinguish the status of small businesses and set the amount of benefits for them in accordance with the type of activity. A large number of legislative acts govern antitrust activities in Japan.

The legislation of Japan carries out strict regulation of the market value of manufactured products, introducing restrictions on the amount of its increase / decrease. In the event that unconfirmed discounts are revealed or in the presence of speculative prices, small businesses are deprived of the right to carry out their activities. These actions apply to all businesses. The development of market mechanisms allows the Government of Japan to control the unconfirmed rise in prices and the occurrence of inflation. Given the above, we can conclude that in Japan there are good conditions for the development of small businesses.

Small businesses in Japan are regulated by the Small Business Administration, which is subordinate to the Ministry of Foreign Trade and Industry of Japan. The Department of Small Enterprises is engaged in monitoring the implementation of antimonopoly legislation, ensuring state protection of the interests of small businesses in the country, limiting the control of business owners, determining the responsibility of customers and contractors when concluding contractual agreements between them.

In order to facilitate the procedures for obtaining loans by small businesses and the government of Japan, the Small and Medium Enterprise Insurance Corporation and the Loan Guarantee Association were established similarly to the creation State funds to develop and support small businesses in China, the US and other countries.

The Japanese government at all levels of government allocate subsidies at all stages of development of small businesses that are actively involved in the development of science-intensive and high-tech industries. The state allocates loans for them and assists in obtaining loans by providing guarantees and other types of credit guarantees. At the same time, with state support, specialists are trained in specially created centers and qualified advice is provided to entrepreneurs.

The main purposes for which subsidies, loans on special preferential terms and loans are provided include:

improvement and modernization of the production of science-intensive enterprises;

introduction of innovative technologies developed jointly with scientific institutions;

promoting the development of light and food industries;

development and introduction of new types of products;

creation and development of new small businesses in regions of Japan with a poorly developed level of industry.

In general, it can be said that the development of small business in the West is proceeding at a faster pace, since the national authorities attach great importance to small businesses and provide them with support at the federal level. Small business in developed countries currently represents the middle class, which serves as the basis for sustainable development economy. Even former developing countries it was with the development of small and medium-sized businesses that they made a big economic breakthrough (Taiwan, Singapore, Indonesia, etc.). If we trace the pace of development of small enterprises in these countries, we can see the dependence of the development of the entire economy as a whole.

AT foreign countries accumulated great experience state and public support for small and medium-sized businesses at the national, regional and municipal levels. In the leading industrial countries - the USA, Canada, Japan - the state supports family, youth, women's, computerized businesses. In Japan, Sweden, Austria, which are most successful in coping with unemployment, effective social partnership mechanisms have been created between the government, small businesses and trade unions to protect employees and encourage employers to create new jobs.

In Canada, special programs have been developed for information, financial, scientific and technical support for small and medium-sized enterprises in the provinces, especially in the northern ones, with the participation of government bodies, banks, universities, chambers of commerce, and businessmen's unions. Their goal is the intensive development of family, women's and youth businesses that do not use wage labor. These programs promote the creation of innovation parks, business information centers and business incubators with a focus on new jobs.

A diversified and effective small business support system exists in the UK. The state is actively using the instruments of budgetary, tax and credit policy to stimulate this sector of the economy. In the Asia-Pacific region, the focus is on small and medium-sized enterprises. China, along with investing in capital-intensive industries, carries out massive financing of small enterprises that require a large number of workers, especially in the agricultural sector.

Of considerable interest is the policy of supporting small businesses in countries with economies in transition, characterized by a large population and a wide variety of geographic conditions and levels of development (India, Indonesia, the Philippines and a number of others). Their common feature is the recognition at the state level of the need to develop small-scale production, the introduction of intermediate equipment and technologies that would facilitate the use of huge masses of unskilled and low-skilled work force Business: the basis of a market economy. Proc. allowance. Berezin N.V. Kazan. 2001 .

Support for small and medium-sized businesses in foreign countries is also provided by local authorities.

Abroad, municipal authorities take an active part in the socio-economic development of their territories. They carry out and coordinate various activities to stimulate the creation of new enterprises and industries, regulate the activities of individual industries, organize and develop urban infrastructure. For example, in Germany, in order to attract additional funds and develop various forms entrepreneurial activity local authorities the authorities actively promote the location of production in their territories through special subsidies, preferential loans and electricity tariffs, additional payments to cover the costs of transportation and construction and installation work, and to form a labor market. They bear the costs of regulating the distribution of productive forces, regional development and planning, preferential taxation, acquisition of land plots and their engineering preparation for the subsequent placement of production facilities. In France, direct and indirect types of assistance to entrepreneurs are used. Direct assistance is provided at the regional level. It includes:

• 1) "employment bonus", i.e. for any operation to create and expand economic activity (up to the cost of creating 30 jobs);
• 2) an award for the creation of enterprises;
• 3) credit discounts and loans on preferential terms.

In addition, the regions have been given the authority to distribute central government credits or a premium for the development and development of the territory. Indirect economic assistance is provided by communes, departments and regions, which have the same prerogatives in this area (subject to the prohibition of any direct participation in the capital of the enterprise and the observance of the loan guarantee limit). They can provide services in hiring premises or buying land for construction, provide technical assistance, guarantee loans, exempt from payment of professional tax. Diverse in forms and directions, economic assistance to enterprises from local governments helps to improve the situation of both entrepreneurs and workers.

In the United States, the practice of creating business zones has become widespread. As a rule, they are formed in areas where a decline in economic activity has been observed for a long time. For the first time, business zones appeared in the early 80s and began to enjoy significant support from the presidential administration. In the late 1980s, 37 states passed laws on the organization of such zones, which became one of the main instruments for the revival of old industrial centers. Today, all states have similar zones. In these zones: enterprises are created and local residents are hired, taxes are reduced, loans and subsidies are provided. In a number of municipalities, private firms wishing to place their capital in the area are exempt from state taxes on corporate income, property taxes, on machinery and equipment, on inventions and raw materials used in production, on certain types of products, on turnover, on land and capital investment. They are granted the right to accelerated depreciation of production and transport equipment, allowing them to write off part of the profits as expenses. Stimulation of business activity in business zones is also achieved, firstly, through the sale into private hands of state and municipal property (land, buildings, structures) located on their territory; secondly, by abolishing some types of state and local regulation of entrepreneurial activity (requirements for the construction of buildings and landscaping, annual payments for the right to entrepreneurship, etc.). At the same time, it is not overlooked social factor. Those corporations that locate their enterprises in these zones, as well as expand and reconstruct old ones, while hiring at least a third of the personnel from among local residents, receive significant benefits in paying income and property taxes. Entrepreneurship zones in the UK have become widespread. They vary in area - from 50 to 450 hectares - and may consist of several territories bordering each other. Most of them are located in areas where there has been no investment in industry for a long time or where traditional industries have declined. The management of these zones was entrusted to local authorities (with the exception of Northern Ireland). Losses associated with the provision of tax incentives to companies are compensated by the state to local authorities. This allowed 89,500 people to get jobs in the business zones in England, Wales and Scotland at the end of the 1980s.

One of the sources of financing for the priority areas of the "local economy", widely used abroad, is the issuance valuable papers. Thus, in the United States, to finance the construction of new enterprises or the expansion of existing ones, municipalities issue special industrial development bonds. In order to stimulate economic activity, income or general bonds have become widespread and are used as an effective form of attracting private capital. Profits from municipal bonds are not subject to income tax and tax on financial assets in banks. As a rule, a significant part of the funds received from the issuance of these bonds is directed to the construction of facilities, the characteristics of which are agreed in advance with firms interested in construction. Subsequently, the company leases this object with the prospect of obtaining it as a property at a reduced price. At the same time, the cost of the object itself is much lower than the average, since initially, being a state-owned enterprise, it was not subject to local taxation Local self-government. Grinev S.N. Minsk. 2004 - p. 35-36, 38.

Thus, the most effective tools economic policies of local authorities in the field of small business support are:

• 1) exemption of companies from paying income tax or its significant reduction;
• 2) the introduction of preferential rates of income, property taxes in case of expansion of activities in the territory under the jurisdiction of local authorities;
• 3) organization of business zones;
• 4) creation of special companies and development bodies;
• 5) provision of bonuses, subsidies, the right to accelerated depreciation;
• 6) limiting direct intervention in the affairs of private sector companies, etc.

All of the above illustrates quite well how foreign countries approach the construction of local economic policy.

In all foreign countries, there is support for small and medium-sized businesses, based on the legal, financial base, organizational and methodological system.

The above mechanisms in the field of small business support, used in foreign countries, can also be used in Russia.

PROMOTION OF THE DEVELOPMENT OF SMALL AND MEDIUM ENTREPRENEURSHIP: FOREIGN EXPERIENCE AND RUSSIAN PRACTICE

Zabolotskaya Kristina Vladimirovna
Financial University under the Government of the Russian Federation

annotation
The work is devoted to the study and description of one of the key topics current year: "Promoting the development of small and medium-sized businesses: foreign experience and Russian practice." The need to rely on small and medium-sized businesses has been identified and justified. The analysis of small business support mechanisms in foreign countries was carried out. The components that should be included in the SME incentive plan in the Russian Federation are shown.

SUPPORT FOR SMALL AND MEDIUM-SIZE ENTERPRISES: INTERNATIONAL EXPERIENCE AND RUSSIAN PRACTICE

Zabolotckaia Kristina Vladimirovna
Financial University under the Government of the Russian Federation

Abstract
The article is dedicated to the research and description of one of the key themes of the current year: "Support for small and medium-size enterprises: international experience and russian practice". It is found and described the necessity of relying on small and medium-size enterprises. Ways to support small business in foreign countries were analyzed. Here is shown the components that should be included in the plan to support for small and medium-size enterprises in Russia.

Bibliographic link to the article:
Zabolotskaya K.V. Promoting the development of small and medium-sized businesses: foreign experience and Russian practice // Modern Scientific research and innovation. 2015. No. 1. Part 2 [Electronic resource]..03.2019).

Scientific adviser:

Candidate of Economics, Associate Professor Ryabova Irina Sergeevna

Financial University under the Government of the Russian Federation

In recent years, the rapid development of small businesses around the world has been characteristic, which has a positive effect on their development. Small and medium enterprises play a very important role in financial system countries: they contribute to the fight against unemployment by creating new jobs, the formation of a normal competitive environment, small businesses are more able to respond to fluctuations in consumer demand, to changing market conditions, thereby giving the economy additional stability. In most developed countries, the contribution of the SME sector to GDP ranges from 50% to 60%, but in the Russian Federation, small business provides only 21% of GDP.

Consider foreign experience in supporting small and medium-sized businesses.

1. Small and medium business in Singapore. Singapore is one of the most highly developed countries in the world. Singapore Tops the World Bank's Doing Business 2014 Global Ease of Doing Business Rankings (Russia ranks 92nd). Today, Singapore's small and medium-sized enterprises account for 99% of all enterprises in the country and provide jobs for 70% of the employed population. Small businesses account for half of Singapore's GDP. The government is interested in promoting the development of SMEs with a view to their competitiveness in the international market. A special agency "Spring" has been created in Singapore, which ensures the development and implementation of various programs to promote SMEs, the provision of consulting services, and the training of personnel for business management. Forms and methods of state support for small and medium-sized businesses in Singapore are different. They can be divided into administrative, financial and fiscal. Singapore has a wide variety of concessional lending programs that include special loans, credit risk insurance, subsidies, training and skills development funding for SMEs.

2. Small and medium business in the USA. In the world ranking Doing Business 2014, the United States of America occupies the 4th position out of 189 countries. The USA is a country not only of huge corporations, but also of small businesses that are the backbone of the US economy. Small businesses account for more than half of GDP produced by the private sector, small businesses in the United States provide jobs for more than half of the country's working population. The US Small Business Administration (SBA) provides support to small businesses in cooperation with the Department of Commerce, federal and state agencies in a variety of ways:

1. A wide range of financing methods: microloans, loans to cover large debts, venture capital, franchising, leasing, loan guarantees, subsidies.

2. Technical assistance, assistance in filling out applications for loans, direct and online consultations on marketing, business planning and management are carried out, individual recommendations are given.

3. Wide scope of tax incentives.

4. There are 19 export promotion centers.

5. 23% of government orders are implemented by small businesses.

6. Implementation of programs for the introduction of ultra-modern technologies into small businesses.

7. Legal protection of the interests of small businesses.

3. Small and medium business in the UK very well developed. In the world ranking Doing Business 2014, the UK ranks 10th out of 189 countries. SMEs account for 99.9% of all private sector businesses in the UK, 59.3% of private sector employment. The SME sector accounts for 50% of the country's total GDP. The main coordinator of SME support is the Ministry of Business, Innovation and vocational education(BIS). Key priorities for supporting small businesses:

1. Assistance to start-up enterprises provides free support in the form of advice and guidance.

2. Facilitating access to financial resources involves a wide variety of activities. A special place is occupied by the program "Innovative financing".

3. Measures to improve SME management methods, search for specialists and develop the labor market are envisaged state program“Upgrading the qualifications of employees”, there is a system of state financial compensation for the costs of SMEs and individual entrepreneurs for training and advanced training, which provides for compensation for the costs of paying intermediary services, recruitment agencies, etc.

4. Improvement production processes and improving their efficiency. The BERR Ministry has developed a number of special programs for the SME sector, providing grants and loans to small enterprises.

5. In order to develop and create new products and services that enhance the competitiveness of SMEs and the national economy in the UK, programs have been developed to provide financial assistance for the development of cooperation in the innovation sphere.

6. Development of export opportunities for the SME sector. The support programs “Passport to Export”, designed to help novice exporters, as well as “Road to Global Growth”, designed for exporters, have become widespread in the country.

The study of foreign experience reveals common features support mechanisms that should be taken into account in domestic practice:

1. Tax incentives for SMEs in priority sectors for the country's economy, as well as for investors investing in small and medium-sized enterprises.

2. Simplification of the SME regulation system and updating the norms.

3. Ensuring access for small and medium businesses to the state order.

4. Carrying out a number of activities in order to make information on existing methods of supporting SMEs more accessible.

5. Increase in the volume of state guarantees for investment loans to SMEs.

8. Policy for smoothing seasonal cycles in relation to agricultural SMEs.

9. The introduction of special programs that encourage already successful businessmen to transfer their experience to novice entrepreneurs.

11. Creation of favorable conditions for the comfortable functioning of SMEs, facilitating access to borrowed resources, granting target concessional loans.

13. Creation of a specialized state body to support small business.

In conclusion, we note that the great hopes of world leaders are associated with the SME sector, which has shown its high potential. In Russia, small business is at the beginning of its journey, but all the makings for its successful development are in full. State policy should be based on the principle of creating the most favorable environment for the development of SMEs, especially in those areas of activity that give the maximum socio-economic effect.

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KAZAKH ECONOMIC UNIVERSITY NAMED AFTER. T. RYSKULOVA

Kaldybaeva D.M.

GRADUATE WORK

specialty "5B050700 - Management"

Foreign experience in small business development management

Almaty, 2013

Introduction

Currently, the world economy is in the stage of serious transformations associated with innovations and new economic challenges at the turn of the 20th-21st centuries. Wherein essential role play the processes of globalization and the formation of a post-industrial society. There is a massive transition to new technologies. The technical base of production is being rapidly improved. Optimization of the industry and territorial structures national farms.

Among these changes, in full accordance with their logic, the process of intensive development of small business is also taking place: the spheres of its functioning and the list of functions performed by it are expanding. The share and role of small firms in the development and production of science-intensive high-tech products is increasing. Small business is taking an increasingly strong position in the service sector. Becomes more active, multifaceted interaction of small firms with big business. The role of small business in solving social and economic problems, such as creating new jobs and reducing unemployment, and training highly qualified personnel, is growing.

Small business, thus, is becoming the sector of the economy that, independently or in cooperation with large firms and government organizations, is able to take a direct part in the formation and stimulation of positive socio-economic processes, to a large extent determine the appearance and development trends of industrial countries in the coming decades. .

The expansion of opportunities and the strengthening of the influence of small businesses necessitate a more active use of its potential. If in previous years the boundaries of the use of small firms were determined mainly by participation in the production of the most technically simple types of products, then in modern conditions their areas of application can and should be substantially expanded. Such changes are already being observed at the present time, they fully correspond to the direction of the structural and technological transformations that are taking place in the basic industries of the leading industrial countries, and accelerate these transformations.

Small business is of great importance in the development of the productive forces of society, in solving social problems, in accelerating scientific and technological progress. This is evidenced by the long-term experience of the USA, England, Germany, Japan and other economically highly developed countries with a socially oriented market economy. According to some scientific and research centers supporting small business, in these countries, from 45 to 80% of employees are concentrated in small business, small enterprises account for more than 90% of all enterprises, they create up to 50% of the gross national product.

Small business is the basis of the modern economic model. It provides the main competitive advantages of a market-type economy, gives the necessary flexibility to the market mechanism, creates the prerequisites for the development of the economy, forming, on the one hand, a competitive environment, and on the other, the creation of major innovations. Small companies are able to quickly respond to changes in consumer demand and thereby ensure the necessary balance in the consumer market. Small business makes a significant contribution to the formation of a competitive environment, which is of paramount importance for our economy. The formation and development of small business is one of the main problems of economic policy in the transition from an administrative-command economy to a market one. Small business is one of the leading sectors, largely determining the pace of economic growth, the state of employment, the structure and quality of the gross national product. The development of small business meets global trends towards the formation of a flexible mixed economy, a combination of different forms of ownership and an adequate economic model.

Relevance of the topic thesis due to the following circumstances.

Firstly, the need for scientific understanding of the main trends in the development of small business in the economy of the leading industrial countries of the world at the present stage, its place in the increasingly complex system of cooperative production relations and its role in the process of developing and manufacturing new types of goods and services.

Secondly, the need to study the prerequisites and forms of effective participation of small businesses in the system of modern production.

Thirdly, the need to improve the system government controlled small business in the interests of production development.

Fourthly, the need to better take into account the possibilities of small business in the process of research and evaluation of the economic potential of foreign countries.

Fifth, the intensive and internally contradictory process of formation and development of small business as a relatively independent sector of the modern Kazakhstani economy.

The degree of scientific development of the problem. In the world economic literature the issues of formation and development of small business in the sectors of the national economy of industrial countries are widely reflected. When considering these issues, the main attention has traditionally been given to finding ways to most effective management small firms, the study of the main directions of their functioning in today's highly competitive market.

Among those problems that have received the most complete coverage in the works of foreign economists are: the creation of a system of objective qualitative and quantitative criteria for evaluating small businesses in various industries; the problem of forming the most effective system interactions between small firms and large economic structures; questions correct definition strategies for the development of small firms, their search for the most reliable sources of financing, etc.

The purpose of the thesis is to develop specific proposals for increasing and effectively using the potential of Kazakhstani small businesses in order to create the necessary conditions for economic growth in the country.

To achieve this goal, the following main tasks are supposed to be solved: to consider modern concepts and approaches to the analysis of the role of foreign experience of small business in macroeconomic environment; analyze the main strategies for the development of small businesses in the world centers of entrepreneurship; explore the features of the functioning of small businesses in Kazakhstan at the present stage; identify factors that negatively affect the development of small businesses in Kazakhstan; justify ways to increase and effective use the potential of Kazakhstani small business in order to create the necessary conditions for economic growth in the country.

The object of research is small business and its role in a market economy.

In the course of the study, a set of complementary methods was used: monographic, analytical, graphic, design and construction.

1 . Theoretical aspects studyforeign experience in small business management

1.1 general characteristics small business in foreign countries

The development of small business in the West is proceeding at a faster pace, as national authorities attach great importance to small businesses and provide them with support at the federal level. Small business in developed countries currently represents the middle class, which serves as the basis for stable economic development. Even the former developing countries, with the development of small and medium-sized businesses, have made a big economic breakthrough (Taiwan, Singapore, Indonesia, etc.). If we trace the pace of development of small enterprises in these countries, we can see the dependence of the development of the entire economy as a whole.

The share of the employed population in small businesses (excluding microenterprises) in 2011 was 5562.9 thousand people, which corresponds to 7.37% of the economically active population. The level of development of small business in the developed countries of the world is 60% in the USA, 65-80% in Germany, France, Italy, and 80-88% in Japan.

The concept of "small business" in various countries. The most interesting is the experience of supporting and developing small businesses in countries such as the USA, France, Great Britain, Germany, Japan, China, Italy and Poland. To analyze the activities of small businesses in international level it is necessary to clearly understand what range of enterprises is included in the small business. Differences across countries lie not only in quantitative indicators, but also in qualitative criteria for determining.

In the US, there is no single approach to the category of small business. The Central Federal Administration of Small Business, which oversees small business, in some cases uses the indicator of the average number of employees employed at the enterprise, in others - the annual sales volume in monetary terms. In addition, the indicator of the average composition of employees has a large amplitude of fluctuations: from 100 people in the wholesale furniture trade and some other areas to 1000 people in the steel industry. Only the Federal Statistical Bureau adheres to the constant value of the average number of employees as the main indicator. It refers to small enterprises with up to 500 people.

From this point of view, the experience of foreign countries will be of greater interest to us. We will consider in this section the main characteristics of small businesses in the United States, Spain, South Korea, Japan, etc.

Small business in the United States began its development in the era of the Great Depression, so its level remains consistently high. Federal programs that are just beginning to be developed in some countries date back as far as 1932 in the United States. At this time, after the times of the Great Depression, the state began to subsidize small businesses that had suffered as a result of the war. At that time, it was small businesses that ensured the creation of jobs, emphasizing their important social significance.

In 1953, a federal agency was created in the United States - the US Small Business Administration, which to this day defends and protects the interests of small businesses at the government level. Moreover, the branches of this organization are located in all major cities, thus, the policy of supporting small businesses applies to all states, and not just to the main economic centers of the United States. The main tasks of the Small Business Administration and its branches:

assistance in obtaining a business loan;

technical and information support for small businesses;

provision of guarantees for business loans;

direct subsidizing and lending to small businesses at the expense of their own budget.

The leading body of state support for small businesses in the United States is the Small Business Administration (SBA), which is under the jurisdiction of the Federal Government. The total number of employees of this organization exceeds 1100 people. You can also highlight the committees of Congress on small business affairs and numerous special bodies in ministries, departments and local governments and the National Science Foundation (National Science Foundation, NSF). The most active in supporting small businesses in the United States is the Small Business Administration, which deals with:

Providing financial support for small and medium enterprises;

Assistance in obtaining government orders;

By providing consulting services and assistance in management decisions;

Providing information on the state of the market and the implementation of expert opinions for start-up entrepreneurs.

In the US, the 1980s were marked by a dramatic rise in individual innovative entrepreneurship. Small innovative production was organized on the basis of the own work of scientists, engineers, inventors, i.e. these were enterprises based on the production, development, and commercialization of new scientific and technical ideas. At that time, the state provided significant support to small-scale innovative production and created favorable conditions for its development. Currently, in the United States, there is a trend towards a decrease in innovative projects implemented by small enterprises, and an increase in the number of such projects implemented by medium and large corporations. At the same time, US small business currently receives 3.4-4% of total federal spending on R&D. Small innovative enterprises have become an inseparable part of large and medium-sized businesses in the United States. In the context of declining state financial support, small firms in the field of advanced technologies benefit from the possibility of maximizing the liberation of the creative potential and initiative of employees.

The US experience shows that in modern conditions the most important factor in the functioning of small businesses is the organization of a support infrastructure, including:

Financial support (multiple available sources of capital);

Logistical support (renting and the possibility of buying, including on preferential terms, means of production);

Information support (ensuring the use of information networks and technical libraries, access to databases, etc.);

Advisory support (development of specialized advisory services aimed at organizers of small innovative enterprises, on taxation, insurance, planning, marketing, reporting, patenting).

Small business financial support is provided through non-refundable grant programs, mainly by two federal agencies: the Small Business Administration (SBA) and the National Science Foundation (NSF). However, as American practice shows, forms of direct subsidies through government departments do not have sufficient flexibility and efficiency. .

Also in the US there is a program for the provision of soft loans (from the SBA). The following types can be distinguished:

Direct loans - provided by the SBA from its own credit sources. The loan amount does not exceed 150 thousand dollars, the maximum rate is 7%. Loans are provided for the following periods: up to six years - for current needs; up to 20 years - for the purchase of equipment, land ownership and construction; up to 30 years - for the restoration of enterprises affected by natural disasters;

Equity participation in loans of commercial banks;

Commercial bank loan guarantees are the most common form of financial support for small businesses. Loans are provided by private banks and other financial institutions that receive a repayment guarantee from the US government represented by the SBA. As part of the guarantee, any damage associated with the loan is compensated. The Small Business Administration guarantees up to 90% of the loan amount. The term of the loan is set depending on the purpose of obtaining a loan and the capabilities of a small business. When financing working capital, this period is set from five to ten years (in fact, on average - six to seven years). When financing the expansion of fixed capital (acquisition of equipment, capital construction, overhaul) the term is set within 20 years. In the case of equipment acquisition, the loan period does not exceed the useful life.

Table 1 ? The main indicators characterizing the state of small business in some foreign countries

	Number of MB (thousand)	Number of MB per 1000 inhabitants	Employment in MB (million people)	Share of small businesses in total employment (%)	MB share in GDP (%)
Great Britain
Germany
Brazil

Table 1 shows the main indicators characterizing the state of small business in some foreign countries for 2010 - 2012. As can be seen from this table, the most developed small business is in the United States. Since according to the table there are 74.2 small businesses per 1000 inhabitants. Japan is not far behind the United States, as it is in second place in terms of the number of MB per inhabitant. In terms of the number of employment by residents, the US IB also ranks first.

From the point of view of taxation systems, the experience of the USA, Canada, Brazil is interesting, which shows how to effectively combine a simplified taxation system for individual entrepreneurs and family business with a taxation system for certain types of activities (trade, gas stations, etc.) in the form of a single tax on imputed income. This experience needs further research.

However, in addition to the direct injection of funds, the US authorities are actively attracting private investors to innovative small businesses, mainly venture capital. The main thing in the state policy in this area was the creation of an innovation climate, i.e. providing favorable economic, legal, organizational, psychological and other conditions for the emergence and development of new firms, primarily engaged in the generation, development and commercialization of scientific and technical innovations. In contrast to the regulation of the activities of economically and organizationally established large businesses, the state directs its main efforts to the initial and pre-initial periods of the formation of small innovative enterprises.

Tax and depreciation credits for small innovative businesses in the US are rare, because for small firms, pre-start and initial support is much more important. Therefore, tax incentives traditionally enjoyed more big business. For small businesses, there is only one significant depreciation benefit: small firms are allowed to write off the cost of fixed capital in unequal installments or at a time during the depreciation period.

In the United States, a system of criteria is very clearly developed by which a small business is determined. These criteria depend on the type of activity of a small enterprise and the industry in which it operates. In some areas, the determining factor is the number of people working at the enterprise, in others - turnover and profit.

In addition to the Federal Agency, a special Advocacy Department has been created to comply with the legal legislation regarding small businesses, which defends the interests of business in court and Congress. The US authorities in their concept of economic development assign small business one of the main roles. In the reports of US government ministers, one and the same idea constantly slips that small business is an important lever for the recovery of the entire economy as a whole.

Already here, differences in the development of small business in the United States are clearly visible. In our country, the state has only now begun to pay attention to small businesses, and small businesses were forced to develop independently, survive, evading taxes, and so on. While in the United States, small business has long been a priority for the economy at the state level. The experience of the United States in creating various small business programs is very valuable, and all programs really work, specific mechanisms for their implementation are provided.

Small business in Spain began to take shape and actively develop in the 70s. High economic performance was achieved due to the high degree of small business development. Small businesses helped rid the country of unemployment and contributed to the overall recovery.

The share of small businesses in Spain in some sectors reaches 80% (agriculture), in other sectors - an average of 25-30% (construction, industry, shipbuilding). The main branches of small businesses are, first of all, agro-industrial complex(agriculture, grain), black and non-ferrous metallurgy, food industry (production, confectionery, winemaking), construction, tourism, etc.

Let's find out due to what, Spain has achieved such success and what conditions have been created for this in the country.

Spain has developed a large number of programs to support and develop small businesses. The focus of the Spanish government is on those small businesses that are of high social importance for Spain, create jobs for socially vulnerable groups of the population (students, women, immigrants, etc.), contribute to the rise of underdeveloped regions and regions.

Also, the Spanish authorities are focusing on the development of knowledge-intensive industries, innovative technologies, realizing their great importance, both for the internal development of the market and for international economic cooperation. A significant share of small business development programs is occupied by European programs that apply to many European countries: Germany, France, Great Britain, etc.

In Italy, small businesses include enterprises with less than 100 employees, and micro-firms are also distinguished - less than 20 employees. A special feature is that micro-enterprises in Italy account for more than 60% of the total number of enterprises and provide up to 40% of sales in the country.

In Poland, small enterprises are organizations with less than 50 employees. In the UK, in the manufacturing sector, a small firm with fewer than 200 employees is considered, in most other sectors, the main factor for classifying an organization as a small business is the total turnover (not more than 2.8 million pounds and / or the balance of the enterprise - not more than 1, 4 million pounds). However, in most cases, small enterprises include enterprises up to 100 employees, micro enterprises up to 25.

In Spain, the state encourages many organizations and funds to support small businesses. All these organizations can be divided into two most popular and effective group societies in the field of promoting small businesses, which operate not only in Spain, but also in other EU countries.

The first group consists of mutual guarantee societies. These organizations provide guarantee obligations to creditors when issuing loans, in particular, provide property as collateral, or act as guarantors.

The second group includes mutual financing societies. These societies are directly involved in financing, investing, subsidizing small businesses. One such society is the Spanish State Institute of Official Credit.

In addition, there are a number of organizations in Spain that defend the interests of small businesses, such as the Small Business Association and the Chamber of Commerce and Industry, which have a network of branches in every city.

As an important positive factor in the development of small businesses in Spain, it is worth noting the minimum level of bureaucracy. Registration of an enterprise, obtaining a license - everything can be done in 24 hours without unnecessary red tape on the part of officials. And this can be done even by a non-resident of the country. Such favorable conditions do not exist even in every EU country. Thus, even foreign citizens are developing the small business sector. Undoubtedly, all this creates a favorable climate for small business and the prosperity of small businesses. Japan is a country of private enterprise. Small firms in Japan are an important part of the economy, without which big business will lose its competitive advantage to corporations in other countries. .

Small business in Japan is characterized by a widely developed subcontracting system, where small and smallest enterprises receive and fulfill orders from large firms - machine building, aircraft building, car building, etc. Therefore, Japanese small business occupies a leading position in such industries as the clothing industry, the production of components and structures, construction, the shoe and haberdashery industry, the service sector, etc.

Through the central government, small businesses are handled by the Small Business Administration within the Ministry of Foreign Trade and Industry.

The mechanisms for stimulating and developing small businesses are similar to those in the US:

Loans - at a concessional interest are provided by the Small Business Finance Corporation of Japan, the National Finance Corporation of Japan, Soko-Chukin Bank, for the development of new types of products and new technology(financing from local authorities); the revival of small enterprises for the development of the economy of individual regions; promoting industrial and technical cooperation between small businesses;

Credit guarantees - the state provides guarantees and insurance for loans provided to small enterprises through a system of additional public lending, which helps to redistribute finances from large firms to small businesses;

tax incentives;

Staff training and facilitating access to information;

Non-refundable subsidies (only for the implementation of scientific and technical programs, such as raising the technical level of production and developing, together with research institutes, new science-intensive equipment and technology).

The following national-level structures play an important role in providing financial assistance to small businesses in Japan.

1. Small Business Financial Corporation of Japan. It provides such enterprises with long-term loans (for a period of more than a year) on favorable terms to increase fixed and working capital.

2. National financial corporation Japan, which has a powerful network of chambers of commerce and industry (over 500 in the country) and is the largest creditor of small enterprises.

3. Bank Soko-Chukin. One of its main tasks is the financing of cooperatives, small and medium-sized enterprises.

To finance special priority programs, the Small Business Finance Corporation and the National Finance Corporation provide loans on concessional terms.

China. In China, one of the ways to support small businesses in providing guarantees to small businesses is the Credit Guarantee Fund. Technoparks are successfully created and operate, which are supported by the government of the country, which creates the prerequisites for innovative development. There is also no problem with industrial premises in China, as they are being intensively built due to the real estate boom, and the rent is much lower than in the Russian Federation.

The China Business Coordination and Cooperation Center (CCBCC) is actively supporting small businesses as part of the National Development and Reform Commission (NDRC). CCBCC is a special agency for serving small businesses and at the same time provides economic and technological cooperation between national and foreign organizations to support and develop entrepreneurship.

The main functions of the CCBCC are:

Study of small business problems;

Collection of information and development of policy in the field of small business;

Creation of an integrated system for the provision of services for small businesses;

Organization of trade fairs, exhibitions and assistance in business negotiations;

Business training and consulting.

In China, the State Fund for the Development of Small and Medium Enterprises, which is fully funded by the state, is also involved in supporting small businesses. The main functions of the fund are to protect the legitimate income of small businesses from encroachment by any persons and organizations, as well as upholding the rights of small businesses in all areas (soft loans, taxes, etc.).

The experience of China in the field of tax preferences is interesting. A large number of free economic zones (FEZs) were created, which attracted foreign investment and scientific and technical resources, small and medium-sized enterprise development funds were established to provide preferential loans and guarantees to potentially successful enterprises, and the state non-profit information service China SME Online - CSMEO was opened : www.sme.gov.cn, which made it possible to provide comprehensive and timely information services to the population of the country and all government agencies on all issues related to the activities of small and medium-sized businesses. Later, the service was reformed into a 3-level system in such a way that in each city relevant information was accumulated specifically for this city. The PRC implemented a successful technology park development policy, which, together with the presence of a large number of free economic zones, attracted foreign venture capital, created platforms for the development of innovative enterprises, developed a system of vocational training, etc. .

Small business in Germany is one of the fastest growing sectors of the economy. Financial and technological support for small businesses is provided at all levels of government. In Germany, for example, there is a unified classification of small businesses (based on the norms of the European Union): the number of employees is up to 50 people and the maximum annual turnover is 10 million euros. There is also the concept of the "smallest" enterprise - with up to 10 employees and a maximum annual turnover of less than 2 million euros. Various ministries and banks of the country are guided by these norms.

Programs to promote the development of small businesses in Germany, as well as in a number of developed countries, provide priority support, first of all, for science-intensive industries. Preferential lending to small businesses by government funding agencies includes the following areas:

lending to small and medium-sized enterprises focused on innovation;

lending to projects aimed at maintaining and improving a favorable environmental situation related to environmental protection;

lending to small businesses involved in the development of backward economic regions of Germany;

lending to enterprises engaged in construction and solving housing problems;

project financing of enterprises engaged in certain industries most in need of a radical modernization of production.

The main programs for the development of small and medium-sized businesses are as follows:

the program "The concept of development of scientific and technical policy in relation to small and medium-sized businesses";

program "Stimulation of savings to start your own business."

At the moment, the German chambers of commerce and industry are involved in the formation of budgets at all levels, the development of construction and industry, the preparation of bills relating to the regulation of small businesses. Chambers of Commerce and Industry have a great influence on all aspects of society, participating in the meeting of local self-government bodies, making the most important socio-economic decisions in the field of the country's development. This is a whole infrastructure in which both media representatives and advisory services participate. The main priority task of the chambers is to provide all kinds of support and assistance to entrepreneurs.

A powerful technical and economic breakthrough in the post-war years brought Japan into the top three most developed countries in the world. This was achieved through the development of small businesses with strong government support. Despite the fact that many world-famous companies and concerns for the high-tech production of cars, technology, and innovative products are located here, small businesses make up a significant share in the total volume of Japanese industry (about 40%). However, it should be noted that small business is more represented in the following industries: construction, light industry, and services. Science-intensive industries are carried out mainly only big companies. This is the main task of Japan's economic development - stimulating innovative high-tech production in small businesses.

The adopted legal acts in relation to small businesses determine the status of small enterprises and benefits for them. Benefits include special taxation depending on the type of business activity. A significant part of the bills is aimed at regulating the antimonopoly legislation of Japan.

Japanese legislation quite strictly regulates and limits the level of increase / decrease in the market value of products. For unreasonable discounts, or vice versa, speculative prices, enterprises and entrepreneurs may lose the right to carry out their activities. Moreover, these conditions are valid for all companies without exception. Thanks to the developed market mechanisms, the Japanese authorities are quite successful in restraining unreasonable price changes and inflation. Thus, in view of the equality of initial conditions and opportunities, good prerequisites for the development of small business have been created in the country.

The government agency for regulating the activities of small businesses is the Small Business Administration, which is subordinate to the Ministry of Foreign Trade and Industry. This department controls compliance with antimonopoly legislation, provides state protection of the interests of small businesses, limits the control of owners, determines the responsibility of customers, contractors and subcontractors for non-market contractual relations.

To provide mechanisms for lending to small businesses and providing loans, the state provided for the creation of the Small and Medium Business Insurance Corporation, as well as loan guarantee associations (similar to the creation of State funds for the development and support of small businesses in China, the USA and other countries).

Stimulation of small businesses is carried out at all levels, from the authorities of the central government to independent unions and associations of small enterprises. Central authorities and local governments subsidize at all stages life cycle small businesses directly involved in the creation of science-intensive and high-tech production. For such enterprises, the state allocates loans, provides lending to small businesses through the provision of guarantees and other types of credit guarantees. Also, with the centralized support of the state in special centers, non-profit organizations training of personnel is carried out, consulting and information support is provided.

Subsidies, loans, business loans on favorable terms are provided for the following purposes:

improvement, modernization, re-equipment of the production and material base of science-intensive enterprises;

development together with institutes and universities of innovative projects, novelties, inventions;

development of new technologies (inventions) and new types of products;

creation and development of new small businesses in the industrially backward regions of the country.

1.2 The essence and principles of small business development management

Small business is the most important element of a market economy, without which the state cannot develop harmoniously. Small business largely determines the rate of economic growth, the structure and quality of the gross national product, small businesses form a healthy competitive market environment, the middle class, which is the backbone of the social system, quickly and effectively solves many problems. social problems states.

Entrepreneurship (often, along with the term entrepreneurship, the English analogue of business is used) is understood as the initiative activity of citizens and legal entities, regardless of the form of ownership, aimed at obtaining net income by satisfying the demand for goods (works, services), based on private property (private entrepreneurship) or on the right of economic management state enterprise(state enterprise). Entrepreneurial activity carried out on behalf of, at the risk and under the property responsibility of the entrepreneur.

A small enterprise is a small enterprise of any form of ownership, characterized, first of all, by a limited number of employees and occupying an extremely small share in the total for the country, region in the volume of activity that is core for the enterprise; this share is judged by the cost of created and sold products. Small also include, in addition to production, commercial, consulting firms, many retailers, service industries.

As a rule, the most common criterion indicators, on the basis of which the subjects economic activity relate to small businesses, is the number of personnel (employed workers), the size of the authorized capital, the value of assets, the volume of turnover (profit, income). According to the World Bank, the total number of indicators by which enterprises are classified as small businesses (businesses) exceeds 50. However, the most commonly used criteria are the following: the average number of employees employed by the enterprise, the annual turnover received by the enterprise, as a rule, for the year , and the amount of assets. But in all developed countries, the first criterion for classifying enterprises as small businesses is the number of employees.

Small business is of particular importance in transitional economies, which, in essence, along with privatization, is the foundation on which the non-state sector of the economy and market economy institutions grow. It is 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 the economy, the formation and saturation of the consumer goods market in the transition period. Small business, quickly responding to changes in market conditions, gives the economy the necessary flexibility.

Occupying a certain niche in the economic structure of society, small business has a number of advantages:

Relatively low capital intensity and therefore wide availability to the population;

Mass character, which allows in a short time to establish the production of various goods and services;

Orientation to the consumer, since survival depends on a quick payback;

Mobility in the market and in the field of technology, which contributes to the accelerated development of scientific and technical progress;

The rapid accumulation of capital and their free flow into the most profitable industries, which contributes to their rapid development;

The ability to quickly absorb a large amount of labor;

Collectivist socio-psychological climate, low level of conflict, lack of bureaucracy in management;

Quick adaptation in the foreign market;

Deepening intra-industry specialization, reducing production costs due to the emergence of highly specialized small enterprises;

Significantly lower environmental impact compared to large enterprises.

Along with the advantages of small business, there are also some disadvantages. It:

Higher level of risk, therefore high degree of market volatility;

High dependence on the external environment: banks, large enterprises, public administration, scientific laboratories, consulting firms;

The concentration of small businesses in major cities(It is practically impossible to create and develop a small business in a small town or city where only one large enterprise. If a shoe, clothing or household appliances in a large settlement it can bring a noticeable profit, then in a small city, most likely, such a business will be profitable, but not too profitable);

Increased sensitivity to changes in business conditions;

Difficulties in borrowing additional financial resources and obtaining loans;

Uncertainty and negligence of business partners when concluding agreements (contracts), etc.

Some of the disadvantages of a small business can sometimes become its advantages. For example, many consider the main disadvantage of a small business to be a small staff, which, on the one hand, does not allow solving large commercial problems, and, on the other hand, allows you to quickly adapt to any changes in the market situation.

It should be noted that Small business in a market economy is the leading sector that determines the rate of economic growth, the structure and quality of the gross national product; in all developed countries, small businesses account for 60-70 percent of GNP. Therefore, the absolute majority of developed countries encourages the activities of small businesses in every possible way.

The definition of a small enterprise may vary depending on the nature of its activities, the purpose of the definition and the level of development of the enterprise. An enterprise can be considered "small" based on the number of employees, the monetary value of products sold, capital investment, maximum energy requirements, or various combinations of these and other factors. In most discussions and publications on the subject, management consultants consider a small enterprise to be one in which the administrative and operational management is in the hands of one or two people who make "important decisions." Such an operational definition, as it turned out, covers more 85% of all small businesses regardless of other definitions.

The consultant should know the factors that usually distinguish a small enterprise from a large one. First, a small business is financed primarily by personal or family savings, with limited use of external funding at the founding stage. Secondly, the manager is in close personal contact with the entire work team. Thirdly, the enterprise operates within a small geographic area. These factors strongly influence the consultative process.

A small business has a number of clear advantages, including the ability to meet limited demand in specialized markets, a tendency to work in a labor-intensive manner with medium or low skill levels, and the flexibility to quickly adapt to changing requirements and conditions.

From a management point of view, the advantage lies in the personal involvement in matters that go beyond price, products and delivery dates. The owner-manager usually has a higher level of motivation than the salaried manager, he works harder, more intensively and gives more incentive to his staff to work by example.

Simplicity organizational structure means more direct and less complex lines of communication in and out of business. The small size helps to identify and develop the abilities of employees faster than in larger companies.

A small business can also experiment or enter new markets without attracting unwanted attention from large firms. It can focus on the extreme demands of the market - on the right or left "tail" of the average distribution curve, since mass products are usually supplied to the market " big business". Likewise, it can take advantage of market changes and fluctuating consumers more quickly.

Small business problems can be general or specific. General problems include the legal aspects of the business, access to credit and raw materials, and the lack of appropriate technical and managerial assistance.

Management consultants must be aware of the problems at the enterprise level. They may seem more significant to the head of a small business than to the chairman of a large corporation. The following list shows a range of difficulties that may be encountered.

While large, well-organized enterprises can usually afford both good line managers and specialist staff, the small enterprise manager is a relatively isolated person who simultaneously deals with policy and operational issues, despite personal attachments and shortcomings.

Small business leaders often operate with insufficient or at best minimal amounts of quantitative data. To save on company-wide expenses, they usually do without information systems, and this weak point becomes noticeable when the enterprise enters the growth stage.

Since a small business can usually pay only the minimum wage, has few opportunities for additional payments, and also provides poor job security and limited career opportunities, it is natural to expect difficulties in recruiting highly qualified employees.

Professional investors rarely show interest in new small businesses, and their leaders are severely limited in their ability to raise seed capital.

This problem is exacerbated when, as is often the case, growth problems or operational difficulties arise and additional funding is desired to address growth issues or emerge from a crisis.

Because of this problem of limited reserves, combined with low borrowing capacity, the small business is particularly vulnerable to economic downturns.

Although the ability to quickly change and adapt to new conditions - forte small enterprise, this quality can be reduced to zero if an opportunity suddenly appears that requires rapid growth. The manager may be too preoccupied with current operational issues to be able to clearly think through the future of his business.

The financial condition, when one has to "make ends meet", does not provide opportunities for training and advanced training of personnel, which does not allow realizing the full potential of human resources.

High productivity is difficult to achieve because there are no cost reduction opportunities inherent in big firm which can, for example, buy at a discount, gain economies of scale, use a well-established marketing and distribution system, and set up its own R&D and system design teams.

A small business is usually limited to the production of one or a few products or a small set of services, so in difficult times it cannot diversify its activities like large ones.

The leader is often unable to understand and interpret government regulations, acts, concessions, etc. to extract maximum benefits.

A small business is a relatively fragile structure with limited ability to overcome problems. Even not-big problems can threaten his life. In one country, an assessment was made showing that the bankruptcy rate among new small businesses during the first two years of operation was 50%. As world and domestic practice shows, small business, given its characteristic features, needs constant attention and support from public authorities and public structures. At present, many problems in the development of small business are generated precisely by the shortcomings of the state economic policy, which determines the main parameters of the external environment in which small business develops. The main ones are the following:

Limited domestic market, incl. demand for the products of small businesses, due to a reduction in supplies for government needs, a lack of free financial resources consumer enterprises and low purchasing power of the population in the face of growing pressure from foreign suppliers;

Orientation of economic policy to ensure the interests of large economic and financial structures, monopolization of factors of production and channels for the movement of goods, which creates less favorable conditions for the activities of small enterprises and leads to insufficient consideration of their interests in the development and implementation of state policy;

Excessive rigidity of fiscal and monetary policy, leading to aggravation of reproduction problems (lack of resources for current activities and development), and as a result, forced flight of small businesses to the "shadow economy";

Strengthening the regional differentiation of the economy and the "regionalization" of the domestic market due to the growth of transport tariffs, insufficient development of infrastructure and the action of subjective factors leading to unequal conditions for the development of small businesses in different regions;

Not perfect and inconsistent regulatory framework, unsettled property relations that create difficulties for the participation of small businesses in institutional transformations, the impossibility of implementing strategic planning.

It is possible to completely eliminate or significantly limit their effect with the help of state (as well as integration, international, etc.) support for small business with a significant improvement in all factors of the external (and internal) environment of small business.

Speaking about supporting small businesses, it should be determined that in this case we should not only allocate any funds, but first of all about creating a favorable climate in the country that contributes to the development and effective functioning of small businesses.

Revealing the essence of the support system, it is necessary to consider its constituent parts. As noted by leading experts in this field, it combines two principles: management and support. The management principle is called upon to be the leader, since it is this that gives the development of small businesses a sustainable, efficient and manageable character - this is the formation of the legal environment for the functioning of small businesses, as well as the solution of organizational and administrative issues and control. Provision in this case means servicing small enterprises, bringing material, financial, information resources, government orders, services, etc. to them. Consequently, the concept of "small business support" includes the synthesis of the managerial and supporting aspects of the system under consideration.

There are three main levels in the structure of the small business support system: federal, regional and local. Each level itself forms a certain system and is represented by three blocks: conceptual-program, organizational-resource and functional. There is a close relationship between the elements of the blocks, blocks and levels of the support system, the analysis of which allows us to formulate the following definition: the state support system is a system for managing the development of small businesses and its comprehensive support, actively and purposefully influencing the external environment of small enterprises, providing them with direct assistance and providing effective self-organization and self-improvement.

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