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Наследственные и личные фонды с позиции семейных предприятий
This article presents the results of scientific research on the place and role of the family and family enterprises in the field of entrepreneurship; analyzes the advantages and problems of family business; pays attention to the role and significance for family enterprises of new types of legal entities introduced into the Russian legal system – inheritance fund, personal fund, as well as socially useful fund. The authors are convinced that hereditary and personal funds are not only new types of funds existing in the domestic legal system, but also represent officially unrecognized family enterprises, relevant arguments are given to substantiate this position. Based on international experience, including the former Soviet republics, it is proposed to supplement the closed list of legal entities established in the Civil Code of the Russian Federation with a new type – family enterprises, as well as to develop and put into effect legal mechanisms for providing real economic assistance to family enterprises, extending benefits of socially oriented non-profit organizations to such enterprises.