|Maxim Smirnov | 22989

It is not knowledge that makes us noble, but love and striving for science and truth that arise when a person begins to receive knowledge.

Many applicants are well versed in the names of faculties, they know the specifics and direction of work of the university and faculty they have chosen, but they have absolutely no idea about the structure of the educational institution. What is the difference between the work of the rector and the work of the dean, what is the faculty and how it differs from the department, what are the main and most important structural units in the university, we will consider in this article.

Higher education institutions differ from each other, but the structure of the institution is always the same. A higher educational institution not only provides higher specialized education, but also implies the implementation of scientific activities. Universities can be state and commercial. Each of them must have a Charter that regulates the activities of an educational institution.

University structure

The rector is responsible for managing and coordinating the work of the entire university. It has assistants, vice-rectors, each of whom is responsible for a separate area of ​​work and functioning of the educational institution. Also, each university has a special unit called an academic council. It is headed by the rector. He is the chairman of the board. The composition of the Academic Council is approved annually.

Faculty

One of the main structural and administrative units of the university. There may be a different number of faculties in each higher educational institution. They differ from each other in the specificity of specialized subjects. At each faculty, students are given the opportunity to:

Prepare in one or several specialties very close to each other;

The opportunity to improve the level of knowledge and your professional qualifications;

To take part in the research activities of the departments that are part of the faculty.

Each faculty at the university unites several departments and coordinates their work in the following areas:

Scientific - the study of various disciplines;

Research - practical study of any material;

Academic - teaching disciplines and subjects to students;

Educational - educating students of various qualities through training.

Department

As a structural unit of the faculty, the department is responsible for teaching individual academic subjects, organizing educational work, organizing various types of practices, increasing the level of knowledge of teachers. It is a research unit of the faculty.

The chief of the department is one of the members of its professors;

Each department should have its own research laboratories with all the necessary equipment;

For more successful and systematic work, meetings of the department are periodically held.

The department also carries out scientific activities within the framework of its specialization. Each faculty may have several different departments.

The faculty summarizes and coordinates the work of all departments with the help of the scientific council of the faculty, the head of which is the dean. They differ from each other by the specifics of specialized subjects, for example, economics, information systems.

Dean's office

The dean's office is a union of the dean, his deputies and methodologists responsible for different areas of work. Each faculty has its own dean's office. How many people, and who exactly will be included in it, is decided by the rector of the university.

The main tasks of the dean's office:

Joint work with the selection committee;

Development and control of educational and educational processes at the faculty;

Timely delivery of all necessary information to students;

Monitoring student progress;

Maintaining all necessary documents and others.

In addition, students can contact the dean's office with any question regarding the educational process, obtaining the necessary certificates and various others, of which there are a lot, especially in the first year.

In order not to overload the dean's office with work, a curator is allocated for each group. This is a person from among the teachers who helps students to adapt, introduces them to the rules of the educational institution, assists as far as possible in any issues that arise, monitors the attendance and progress of students, and involves them in socially significant events held at the educational institution.

Thus, higher educational institutions have their own structure and organization, which has been honed over the years, and is the most acceptable and convenient for all participants in the educational process. Each person occupies a special place in it and performs the functions assigned to him to achieve the most important and significant development goals facing all employees and students of the university.

The article covers three issues:
The legal status of the structural unit of the university with the powers of a legal entity.
Legal regime of the property of the university and its structural units.
Budgetary regulation of the activities of the university.

L.B. Eliseeva,
Ural State University

STRUCTURAL UNITS OF THE UNIVERSITY: LEGAL ASPECTS

Legal status of a structural unit of a university with the powers of a legal entity

For the first time, the definition of a separate subdivision appeared in the Tax Code of the Russian Federation after the entry into force of the Federal Law of July 9, 1999. N 154-FZ "On Amendments and Additions to Part One of the Tax Code of the Russian Federation", although the concept itself has been used in Russian legislation before.

Adopted July 10, 1992 RF Law N 3266-1 "On Education" and on August 22, 1996, Federal Law 125-FZ "On Higher and Postgraduate Professional Education" suggests that there is special legislation regulating the activities of an educational institution. Consider the development of the concept of "structural unit" in time.

1992 year. In accordance with Article 7 of the Law "On Education", educational institutions can create branches, departments, structural subdivisions, which, by the power of attorney of the parent organization, can exercise all or part of the powers of a legal entity, incl. have an independent balance sheet and own accounts in banking and other credit institutions.

1995 year. The first part of the Civil Code of the Russian Federation, put into effect from 1.01.95, gave a legal definition of the representative office and branch of a legal entity. In accordance with clauses 1, 2 of article 55 of the Civil Code of the Russian Federation, a representative office is a separate subdivision of a legal entity located outside its location, which represents the interests of a legal entity and protects them; a branch is a separate subdivision of a legal entity located outside its location and performing all of its functions or part of them, incl. functions of representation.

There is a lot in common in the legal regime of branches and representative offices:

• both the branch and the representative office must act on the basis of a regulation approved by a legal entity;
• the heads of the branch and representative office are appointed by a legal entity;
• the representative office and the branch must be indicated in the constituent documents of the legal entity;
• since neither the branch nor the representative office are independent subjects of law, the heads of the branch and representative office must have a power of attorney from a legal entity;
• both the branch and the representative office are endowed with property by the legal entity itself. At the same time, the isolation of property is of a relative nature, since this property continues to be the property of the legal entity itself. Consequently, a branch and a representative office can only have property on a separate balance sheet, which is a part of an independent balance sheet of a legal entity. However, this provision came into conflict with Article 7 of the Law "On Education", according to which structural divisions with the powers of a legal entity may have an independent balance sheet. In practice, there have also appeared legislatively enshrined cases of transferring branches to an independent balance sheet. So, approved by the Decree of the Government of the Russian Federation of 03/07/95 No. N 233 "Model Regulations on an Educational Institution of Continuing Education for Children" provided for the possibility of the institution having branches, departments, structural divisions, which, by its power of attorney, can exercise in full or in part the powers of a legal entity, incl. have an independent balance and own accounts in banks and other credit institutions. These divisions began to be recognized as "a branch with the rights of a legal entity".

1996 year. In the Federal Law adopted in 1996 dated 08.22. N 125-FZ "On higher and postgraduate professional education", an attempt was made to concretize the concept of a branch. In accordance with clause 2 of article 7 of the above law, branches of a university are separate structural units located outside of its location. In accordance with clause 3 of article 8, universities are independent in the formation of their structure; structural subdivisions of the university can be endowed by power of attorney in whole or in part with the powers of a legal entity in the manner prescribed by the charter of the university.

1999 year. Part I of the Tax Code of the Russian Federation, introduced from 01.01.99, excluded branches and representative offices from tax legal relations, recognizing only legal entities as possible taxpayers. This position was a serious innovation in relation to the previous tax legislation of Russia. Law of the Russian Federation of December 27, 1991 No. N 2118-1 "On the basics of the tax system of the Russian Federation" referred to taxpayers of legal entities, other categories of taxpayers, who, in accordance with legislative acts, were obliged to pay taxes. Private tax laws described the subjects of taxation more specifically. For example, the law of the Russian Federation of December 27, 1991 No. N 2116-1 "On the tax on profit of enterprises and organizations" included in the taxpayers enterprises and organizations that are legal entities and engaged in entrepreneurial activities, as well as branches and other separate divisions of enterprises and organizations that have a separate balance sheet and settlement (current, correspondent) account ... The Tax Code left for branches and other separate divisions of the organization the functional obligation to pay taxes and fees in the territory where organizations and other separate divisions perform the functions of the organization.

However, the question of the concept of "isolation" of the organizational unit remained open.

And only the Federal Law of 09.07.99, which came into force. N 154-FZ "On Amendments and Additions to Part I of the Tax Code of the Russian Federation" legislatively clearly defined the concept of a separate subdivision.

In accordance with clause 2 of article 11 of the Tax Code of the Russian Federation, a separate subdivision of an organization is any subdivision geographically separate from it, at the location of which stationary workplaces are equipped. In this case, a workplace is considered stationary if it is created for a period of more than 1 month.

The Tax Code did not define what a "workplace" is, but Clause 1 of Article 11 of the Tax Code of the Russian Federation provided for the possibility of using concepts from other branches of legislation. Therefore, let us turn to the norms of labor law. Federal Law of 17.07.99 N 181-FZ "On the basics of labor protection of the Russian Federation" interprets the workplace as a place where an employee should be or where he should come in connection with his work and which is directly or indirectly under the control of the employer.

In addition, the above Law N 154-FZ "On Amendments and Additions to Part I of the Tax Code of the Russian Federation" for the first time gave definitions to a number of terms used in legislation, but previously undefined normatively and therefore causing a large number of disputes. In particular, the location of a Russian organization should be determined solely by the place of its state registration.

A norm similar in content is contained in clause 2 of article 54 of the Civil Code of the Russian Federation. However, in civil relations, this norm allows the establishment of a different location of the organization specified in the constituent documents of the legal entity.

The issue of tax registration of separate divisions of organizations is also fundamentally different from civil law relations. A certain criterion has appeared - the presence of stationary jobs (created for a period of more than one month), equipped outside the place of state registration of the organization. From now on, it is not the form of entering a separate subdivision into the constituent documents that matters, but the actual existence of a structural unit of a legal entity located outside its location. Failure to comply with the form indicates only a violation of the norms of civil and tax legislation. According to clause 4 of article 83 of the Tax Code of the Russian Federation, an organization must submit an application for registration with the tax inspectorate at the location of its separate subdivision within one month from the date of creation of this subdivision.

Legal regime of the property of the university and its structural divisions

Above, it was mentioned about the legal regime of property of branches and representative offices. Let us consider in more detail the issue of the legal regime of the property of an institution and its structural divisions.

An institution is the only type of non-profit organization that does not own its property. There is an opinion that, like unitary enterprises, they represent the remnants of the previous economic system, not characteristic of a developed commodity market. This opinion is debatable and deserves separate consideration.

Let us dwell only on the real right of the property at the disposal of the institution (as well as a separate subdivision).

The state, as the owner of the bulk of the property, being unable to directly manage the objects belonging to it and at the same time not wanting to lose ownership of them, is objectively forced to assign its property to enterprises and institutions on a limited property right: the right of economic management and operational management. The difference between the rights of economic management and operational management consists in the content and scope of powers that they receive from the owner for the property assigned to them. The right of economic management is broader than the right of operational management.

In accordance with Article 294 of the Civil Code, the right of economic management is the right of a state and municipal unitary enterprise to own, use and dispose of the owner's property within the limits established by laws and other legal acts. The property transferred on the basis of the right of economic management is removed from the actual possession of the founding owner and is credited to the balance sheet of the enterprise. In relation to such an enterprise, the founding owner retains the powers provided for in paragraph 1 of Article 295 of the Civil Code: he has the right to create an enterprise, appoint a director, approve the charter, reorganize and liquidate it, exercise control over the use of property for its intended purpose, receive part of the profit from the use of the transferred property. It should be especially noted that with the property held by the enterprise on the basis of the right of economic management, it is responsible for its debts.

The right of operational management in accordance with clause 1 of article 196 of the Civil Code is the right of an institution or a state-owned enterprise to own, use and dispose of the property assigned to them within the limits established by law, in accordance with the goals of its activities, the tasks of the owner and the purpose of the property. The right of operational management is significantly narrower than the right of economic management.

If an enterprise endowed with property on the basis of the right of economic management cannot only dispose of immovable property, while it disposes of the rest of the property belonging to the enterprise independently, then the institution, in accordance with the direct indication of clause 1 of Article 298 of the Civil Code, is generally deprived of the right to dispose of the property or property assigned to it. received according to the estimate. The institution can independently dispose of only the funds spent by it in accordance with the estimate. Thus, the institution, even with the consent of the owner, is not entitled to alienate the movable and immovable property of the owner assigned to it. If such a need arises, it has the right to ask the owner to alienate the property belonging to him on his own behalf.

The property of an institution, obtained from "income-generating" activities, is in a special legal position. The income received from the conduct of such activities and the property acquired at their expense in accordance with clause 1 of article 298 are at the independent disposal of the institution and are recorded on a separate balance sheet. You can talk about a special real right - the right of independent disposal.

Since the list of property rights in accordance with clause 1 of article 216 of the Civil Code is closed, there is an opinion among civilians that the right of independent disposal is identical to the right of economic management. Indeed, these rights are very close, but in a detailed analysis of civil law they are not identical. Without going into a discussion on this issue, we will only draw the conclusion that interests us within the framework of the topic under consideration about the structural divisions of the university, that the property of the institution, received according to the estimate and as a result of income-generating activities, has a different legal regime: in the first case, the institution owns the property on the basis of the operational right. management, in the second - on the right of independent disposal. Thus, if an institution carries out activities that generate income or creates structural divisions that provide paid educational services and other activities permitted by law aimed at achieving the goals and objectives specified in the Charter or Regulations, then the property obtained as a result of such activities acquires a special legal status and should be accounted for on a separate balance sheet.

Budgetary regulation of the university

Let us consider the correlation of the above conclusions with the budgetary regulation of the activities of universities.

In the 90s, the budgetary law of the Russian Federation changed significantly, which was due to the economic and political changes that took place. The changes were expressed in an increase in the level of independence of the subjects of budgetary relations, new features appeared associated with the focus on the transition to market relations. A regulatory framework for budgetary law was created. Among the legislative acts of special content, the Law of the RSFSR stands out N 734-1 of 10.01.91 "On the basics of the budgetary structure and budgetary process", RF Law N 4807-1 of 15.04.93 "On the fundamentals of budgetary rights and rights for the formation and use of extra-budgetary funds of representative and executive bodies of state power of the republics within the Russian Federation, the autonomous region, autonomous okrugs, territories, regions, cities of Moscow and St. Petersburg, local authorities self-government ", Decrees of the President of the Russian Federation, Resolutions of the Government of the Russian Federation, legal acts of the Ministry of Finance of the Russian Federation. On 01/01/2000, the Budget Code of the Russian Federation, adopted by the State Duma on 07/17/98, entered into force.

If we trace the development of budgetary legislation over the past decade, we can see quite clearly the desire to centralize state power, which is primarily reflected in property relations. To do this, it is enough to analyze the revenue side of the budget.

The classification of state revenues can be carried out on different grounds: by socio-economic basis, by territorial, etc. The Budget Code identifies tax and non-tax types of income. In accordance with clause 4 of article 41 of the Budget Code, non-tax income includes income from paid services provided by budgetary institutions under the jurisdiction of federal executive authorities, authorities of the constituent entities of the Russian Federation, local governments, respectively. Moreover, clause 1 of Article 51 of the BC focuses on the fact that non-tax revenues of the federal budget are formed from revenues from the use of state-owned property, revenues from paid services provided by budgetary institutions under the jurisdiction of the state authorities of the Russian Federation in full ...

The emerging tendency of centralization is also demonstrated by the Government Decree of 08.22. N 1001 "On measures to transfer accounts of organizations financed from the federal budget to the federal treasury bodies for accounting for funds received from entrepreneurial and other income-generating activities." Thus, the right of the university to independently dispose of the property received from income-generating activities turns out to be curtailed to the right of operational management, when the owner through the treasury authorities fully controls the income and expenses of the institution. A legal conflict arises between the legislative acts adopted in the first half of the 90s (the Law "On Education", the Civil Code), when society strove to build a legal state based on democratic principles and legal norms of the late 90s, with an emerging tendency towards a tough centralization.

The problem also turned out to be that in the Resolution N 1001 and the latest regulations adopted by the Ministry of Finance and the Central Bank of the Russian Federation in order to implement this resolution, we are talking about opening a personal account to record funds received from entrepreneurial and other income-generating activities. If civil law, using the concept of "account" in the singular, implies the type of account (settlement, current, personal, correspondent) in a qualitative but not quantitative sense, and assumes the possibility of an organization having several, for example, current accounts, then the term " personal account "in the Resolution N For some reason, 1001 was understood literally in the singular. It turned out that an institution, even if it has a complex internal structure, conducts various types of activities, should have one account for accounting for extrabudgetary funds.

Even if the state wants to control all the income and expenses of the institution, it is unreasonable to artificially create unnecessary obstacles to the receipt of these funds and their spending, limiting the right of the institution to have several accounts for accounting for extra-budgetary funds, in comparison with other commercial and non-commercial organizations. Why put in a deliberately disadvantageous position the source of the revenue side of the budget?

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• Special department of the university
• Educational, scientific and administrative division of the university
• Educational, scientific and administrative division of the university, which trains students and graduate students in a particular specialty
• Educational department of the university
• Department of Higher Education
• Part of a higher education institution
• Department of Radiochemistry and Applied Ecology - Department of Physics and Technology Institute of the Ural Federal University.
• A structural unit that unites teachers and researchers in a given field of knowledge or scientific discipline
• Structural unit of the university, including the teaching and research staff in one or a number of related disciplines
• The main association of the research and teaching staff of the university in one or more related academic disciplines
• Association of teachers at the university
• An independent area of ​​knowledge under the direction of a scientist, a scientific discipline as a subject of instruction in a higher educational institution

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• Administrative and educational management of the faculty of the university
• Governing body at the university
• University leadership
• Faculty management at the university
• University management
• "headquarters" of the university faculty
• The seven-arrow icon of the Mother of God is an icon of the Mother of God revered in the Orthodox Church. The celebration of the icon takes place on August 13 (according to the Julian calendar).
• Academic semester at the university
• Academic semester
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• Half of the academic year at universities
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• M. lat. half a year; in the training. institutions, the annual study is divided into two semesters, separated by Christmas and holidays
• (Latin 6-month) half of the academic year in higher and secondary specialized educational institutions