A small innovative enterprise is an enterprise whose share of products older than three years in the total volume of output is not more than 10%. Despite the fact that only about 6% of the total number of employees in small business work in the innovation sphere, this area of ​​small business development can be put in one of the first places in terms of importance for economic development.

A small innovative firm is a small mobile team of professionals acting independently or as part of large organization in areas where there is constant change. The founders of small innovative firms are scientists, engineers, inventors, striving to bring the latest achievements of science and technology to life with the expectation of material gain. The initial capital of such firms can be the personal savings of the founder, but they are usually not enough to implement existing ideas. In such situations, you have to contact one or more specialized financial companies willing to provide risk capital.

Small enterprises engaged in innovative activities began to emerge on a large scale in the second half of the 1980s. Their development made it possible to accelerate the innovation process

In the early 1990s, small enterprises engaged in innovative activities found themselves in difficult conditions of a rapid curtailment of demand for scientific products due to the investment crisis, which caused a decline in innovation activity, and an increase in the budget deficit. Currently, small innovative enterprises are not associated with investment demand, so their profitability has declined sharply. Research and development is carried out either on rented equipment or by using it free of charge at the place of work. Characteristic small innovative business currently it is unstable.

Small business in the innovation sphere is currently being formed in several ways. Small innovative enterprises can be separated from large state scientific organizations. The activity of small firms in this case is aimed at modernizing and improving the types of equipment developed at the parent company. Small enterprises engaged in innovative activities can be created as market counterparts of laboratories and departments of branch research institutes and factories and engage in both scientific and applied research and the full innovation cycle. Another way to form small innovative enterprises is to unite a group of developers to produce competitive and profitable science-intensive products. Small innovative enterprises can be formed as intermediaries to promote innovations and technologies created by specialists in the field of specific equipment and technology. The role of such firms is especially significant in regions where scientific, technical and marketing ties are weaker than in the center.

Development innovation activities, development and support of small business today are largely interconnected, they complement and stimulate each other.

The efficiency of small enterprises is ensured by their mobility and flexibility, willingness to take risks, better coordination of actions, prompt decision-making, and lower production costs. The following advantages of small firms in the implementation of innovations are distinguished:

Enthusiasm, cohesion, initiative of the staff;

In the field of finance - low capital intensity;

Personal example of leadership, minimum bureaucracy, ability to take risks;

In area internal communications– interpersonal communications, quick response to internal problems;

In the field of marketing - a quick response to changes in demand.

Small enterprises are engaged in the development and development of innovations in those areas that seem unpromising or very risky for large firms. According to numerous studies, small firms produce twice as many new products per worker as large firms.

You can note the following features small business in the innovation sphere.

1. Deepening the specialization of scientific developments. In many cases small firms can compete with large concerns, working only in a highly specialized direction.

2. Focus on product innovation and provision of services in the innovation sphere. This can be explained by the fact that large-scale, mass production is not typical for small companies. Products are produced in relatively small batches, and sometimes in a single copy.

3. Dependence of the degree of intensity of innovation activity on the industry in which small enterprises operate.

An analysis of the activities of small innovative enterprises showed that more than half of them are engaged in design new technology. In second place is the development of software tools - these enterprises are engaged in information services, manufacture of instruments and equipment, as well as adjustment and repair of equipment. Every fourth small innovative enterprise carries out consulting in the field of scientific and technical sphere.

In Russia, the number of small enterprises engaged in science and scientific services has significantly decreased in recent years. At the same time, small enterprises play a significant role in the field of innovation, in the embodiment of the achievements of scientific and technological progress. Small firms have created innovations such as Personal Computer, microprocessor, many software tools.

Since the 80s of the last century, small enterprises with innovative projects began to appear in Russia. Their creation ensures the development of innovative projects and contributes to the stable development of the economic sphere. In the difficult decade of the 1990s, the decline in budget support and investment led to a reduction in scientific projects.

Today, small business is gaining momentum, but remains unstable. Its profitability has become much less, as investment investments have decreased.

In the universities of the Central Federal District, activation is currently noted. The leader is the Belgorod region, as well as educational institutions of the Chernozem region: Voronezh and Tambov regions.

The creation of small enterprises based on educational institutions expands the possibilities of the scientific community, allowing to increase the range of paid services, create jobs, increase the competitiveness of participation in government programs.

Despite the proclaimed by the Concept of long-term social economic development Russian Federation for the period up to 2020, the direction of promoting the development of small and medium-sized businesses, today the number of small, including small innovative enterprises (hereinafter referred to as SIE), in Russia is insignificant. The dynamics of small enterprises registered in the "Science and Scientific Service" industry is steadily negative. If in 1995 almost 50 thousand SIEs were registered, by 2000 their number barely exceeded 30 thousand, and by 2002 it was about 23 thousand. At the same time, it should be noted that such enterprises are actively working in various industries industry. According to experts, in 2009 about 78 thousand small enterprises were concentrated in this sector. If we assume that about a quarter of them are innovative, then the total number of SIEs can be about 19-20 thousand. However, there are no exact data on the number of such firms, so only trends in this area can be recorded with a certain degree of confidence.

Small innovative business enterprises are the most important element of the national innovation system, and they need active organizational and financial incentive mechanisms. It is these economic entities that are capable of as soon as possible solve the problems of bringing competitive innovations to the market. At the same time, small businesses suffer more than other participants in economic relations from an increase in the fiscal burden, even its slight fluctuations in the economy can lead to a decrease in the sector. This trend is confirmed by the reform of the unified social tax, which increased the fiscal burden on the bulk of small businesses by 20 percentage points, which led to the massive closure of such enterprises in 2011.

All aspects of innovation management inevitably face the definition of an innovative enterprise as an object of stimulating action. As the world and domestic experience, there are a number of administrative difficulties that impede large-scale tax incentives for innovative activity related to the lack of clarity in the definition and criteria for identifying innovative enterprises: the lack of uniformity in the definitions and criteria for innovative activity and the impossibility of an independent reliable assessment of the potential availability of incentives for planning purposes; unreasonable refusals and abuses when agreeing on benefits; lack of criteria and a transparent mechanism for monitoring compliance with the conditions for granting benefits.

To manage the development of SIE in Russia, as well as to create a system of adequate tax benefits, an effective system for monitoring the activities of such organizations is required, based on a system of criteria necessary for their registration, accounting and classification. Based on the developments of the Center for Research and Statistics of Science, for tax purposes, small technological enterprises can be classified into the following groups:

Small innovative enterprises (SIE) – commercial organizations that produce products (works, services). At the same time, the structure of output products should contain new (improved) types of products (works, services);

Small Scientific and Technological Enterprises (MSTP) are commercial organizations that carry out research, development, technological preparation of production on orders from organizations of the business and public sector, as well as the higher education sector. Here it is necessary to highlight the organizations associated with universities. Moreover, it can be assumed that the search and identification of these enterprises as innovative should not cause serious difficulties due to their organizational ties with higher educational institutions, which guarantee the innovative orientation of their activities;

Small Innovation Infrastructure Enterprises (MII) are organizations that assist SIE and ISTP in organizing their joint activities and cooperation with organizations big business.

In accordance with the above classification, for the purposes of taxation, the following criteria for classifying small businesses as small enterprises of a technological profile can be used (see: Table 1):

Table 1 - Criteria for classifying small businesses as small enterprises of a technological profile

Compiled by:

Also important is the question of who will determine how innovative the product or technology used by the enterprise is. It is obvious that the answer to this question can only be obtained based on the results of the corresponding expert opinion of a specially authorized structure, for example, in the Federal public institution"Research Institute - Republican Research Scientific and Consulting Center of Expertise" (FGU NII RINKTSE). At the same time, it is necessary to have relevant departments in the constituent entities of the Russian Federation, which will be responsible for making a decision on the compliance of the manufactured products or the implemented technology with the requirements established for obtaining benefits.

In conditions when the main systemic problem in the development of science and technology today is the mismatch between the pace of development and the structure of the Russian research and development sector with the needs of the national security system and the growing demand for advanced technologies, tax incentives for the commercialization of research and development results play a special role. The creation and development of a taxpayer identification system is an important step in the tax reform, which is necessary to maintain the pace of modernization of the Russian economy, the transition from raw materials export to an innovative socially oriented type of development.

The current system for determining the objects of application of incentives in the innovation sector does not meet the modernization needs, the tax policy of the Government of the Russian Federation in this area is conservative. Thus, the depreciation bonus, the amount of which has been increased to 30%, is recognized by most experts as the most effective stimulus measure that motivates domestic enterprises to upgrade the main production assets. Due to the budget imbalance, by 2013 it is expected to return to the pre-crisis level (10%). There is a fear that such a measure will increase the tax burden on the economy, which will inevitably lead to a decrease in innovative activity companies.

In the domestic system of tax incentives for the sphere of innovation, narrowly targeted instruments prevail: for residents of special economic zones - benefits on VAT, corporate income taxes, property taxes, land and insurance premiums; for participants in the Skolkovo project and IT companies that meet certain criteria - a special taxation regime; VAT exemption and customs duties on the import of equipment, analogues of which are not produced in Russia; the possibility of recognizing the taxpayer's expenses for R&D in the amount of one and a half times; an increased standard for the formation of the Russian Fund for Technological Development.

Most of these measures are ineffective and are poorly applied by domestic companies due to the underdevelopment of the same mechanism for identifying objects of stimulating impact. There is no detailed official information on the application of tax incentives, which is necessary for a clear understanding of the number of organizations using them, their distribution by sectors of the economy. So far, the effectiveness of a particular benefit is assessed on the basis of data from various surveys, expert assessments, without relying on objective official data, and the innovativeness of companies is determined through the volume of shipped products. The vector of stimulating impact is directed to the areas of activity, projects, equipment, the list of which is approved by the state. This approach creates the risk of producing innovations that are not in demand by the market.

To eliminate complexities in the administration of measures tax incentive it is possible to apply the decisions adopted in world practice: when describing the benefit and its recipients, use unambiguously interpreted concepts fixed in tax or other legislation (for example, the use of concepts enshrined in the OECD in determining benefits); professional organizations who are competent in the subject of approval; providing the taxpayer with freedom in choosing a coordinating organization; using a clear and measurable system of criteria and a transparent procedure for verifying the validity of the application of benefits; introducing preliminary criteria that allow an objective and simple assessment of the availability of benefits: belonging to a certain industry; place of establishment / main activity; the amount and/or composition of R&D expenditures in past periods; number of jobs for R&D specialists, etc.

References: Decree of the Government of the Russian Federation dated 11/17/2008 No. 1662-r (as amended on 08/08/2009)<О концепции долгосрочного социально-экономического развития Российской Федерации на период до 2020 года>(together with the "Concept for the long-term socio-economic development of the Russian Federation for the period up to 2020"). This document has not been published in this form. Access from the legal reference system "Consultant Plus". Dezhina I. Does Russia need a small science-intensive business? // Man and labor. - 2005. - No. 3. - URL: http://www.chelt.ru/2005/3-05/dezgina_3-05.html (date of access: 04/18/2011). PricewaterhouseCoopers Study: Tax and Fiscal Mechanisms to Incentivize Innovation in the System state regulation// GosBuk - Expert Network on government controlled, 2011. - 62 p. (last update date: 02/13/2011). Syst. Requirements: Adobe Acrobat Reader. – URL: http://www.gosbook.ru/system/files/blog_files/2011/02/03/PWC.pdf (date of access: 04/18/2011). Kazantsev A.K., Leora S.N., Nikitina I.A., Firsova S.A. Identification of small enterprises of innovative profile // Information and analytical bulletin of TsISN. - 2010. - No. 4. Information and analytical publications of TsISN. Syst. Requirements: Adobe Acrobat Reader. – URL: http://77.108.127.29/inform/IAB/inf4_2010.pdf (date of access: 04/19/2011).

The work of the SIE was discussed at the last meeting of the Academic Council of St Petersburg University on December 3. The commercialization of scientific research is one of the main prospects for the development of universities around the world. All foreign universities make money by implementing their ideas, live by using their intellectual potential.

Recall that in 2009, federal law No. 217-FZ was adopted, which laid legal basis the existence of innovative enterprises at universities and research institutes, for the first time in Russia made it possible for universities and research institutes to implement the results of their intellectual activity. One of the indicators of the St Petersburg University Development Program aims to create business companies that ensure the practical application of the results of the intellectual activity of St Petersburg University (by 2012 this figure should be equal to five). The plan has been fulfilled - at the moment there are 5 small innovative enterprises operating at the University:

LLC "Innovation Center for Transport Research"

The IIP was established at the end of 2011. AT authorized capital the share of St. Petersburg State University is 33.34%, the share of Innovative Technologies LLC is 66.66%. At the same time, the business partner invests capital, and the University - the secret of production (know-how) "Technology for the development of dynamic transport routing in the conditions of cooperation between carriers." In 2012, the activity of SIP was aimed at positioning the enterprise in the service market. Two agreements on scientific and technical cooperation have been concluded, and funding economic activity MIP was carried out by Innovative Technologies LLC in the amount of 677 thousand rubles.

OOO "Geological Center of St. Petersburg State University"

The enterprise was founded at the end of 2011. In the authorized capital of SIE, the share of St Petersburg University is 33.4%, the share of private individuals, scientists of St Petersburg University is 66.6%, while the University invests the secret of production (know-how). From April to October 2012, three contracts were signed, for each of which work continues (geological assessment of the hydrocarbon potential of the Barents Sea basin; geological and structural model of the Olimpiada ore field in the gold deposit of the Krasnoyarsk Territory; analysis and description of rock sections of the Severnaya Zemlya archipelago). In 2013, by actively attracting, in the manner prescribed by law, the resources of St Petersburg University (primarily new modern equipment located in laboratories and resource centers), it is planned to increase the income of SIE by two to three times.

SIP "Center for Information Technologies of St. Petersburg State University"

The center was registered at the end of 2011 (headed by Professor A. N. Terekhov), contracts have been signed, funding has been received, projects are being carried out (automation technology for the development of integrated circuits for chip crystals based on a new, specially developed language, which is five times shorter than world analogues; under an agreement with the UNAM University in Mexico: visualization of oil reservoirs with the construction of digital atlases of rocks of wells and fields - to create a quick visual perception of oil workers; development of an automated control system completely independent of foreign code for "NPO Mashinostroeniya"). In September, MIP became the winner of the competition for granting subsidies to business entities of St. Petersburg created by universities, and won a subsidy from the Committee for Higher Science and Higher Education of the Government of St. Petersburg in the amount of 400 thousand rubles.

Center for Information and Diagnostic Systems LLC

The Center was registered in September 2012, headed by Professor E. D. Kotina, is developing the Diagnostics software package for nuclear medicine, and is actively negotiating with customers.

LLC "Center for Organizational Innovations of St. Petersburg State University"

The Center uses the know-how "Method of analyzing biographical data for assessing managerial potential" (headed by S. A. Manichev).

There are five more SIEs in the registration stage:

• Peptotechnologies LLC (will produce feedstock medicinal product used in type 2 diabetes, the drug will fully comply with the imported analogue, and its cost is 10–20 times lower)
• Thin Film Nanotechnologies LLC (will produce high-tech equipment for obtaining coatings by atomic layer deposition, nanometer-thick films on various surfaces, prices are significantly lower than those of foreign competitors)
• SIP, established jointly with Beagle LLC ( organic synthesis biomolecules for the production of commercially available nucleic acid metabolism enzymes)
• MIP, established jointly with Allopharm LLC (development and production of external agents for the treatment of infectious skin diseases)
• MIP, which is being created on the basis of the laboratory of biochemical genetics of St. Petersburg State University as a result of the implementation of the project Measure 3 of financing scientific activities (obtaining organisms producing heterologous proteins for medical and veterinary purposes for the treatment and prevention of diseases in animals)

As world practice has shown, innovations are mostly created in the business sector, mainly in large corporations with the active participation of the state. Small enterprises, at the same time, can have a number of impressive advantages due to their inherent characteristic features in the innovation sphere. Let's take an example. So, in some states, in particular, in the USA, approximately 5% of the small business entrepreneurial sector is R&D costs, while at the same time, this share accounts for more than B created innovations. At least 46 of the 58 largest inventions of the 20th century, which were created in Western Europe and the USA, belong either to individual entrepreneurs or small companies.

Limited access to financial resources- this is one of the main problems in small business in the innovation sphere. It is obvious that the ability to access funding source systems is essential for a small enterprise in the field of scientific technologies, because this contributes to effective growth and the ability to make a consistent transition to new stages of development.

More than twenty-five years have passed since the moment when such a socio-economic, independent phenomenon as entrepreneurship was formed in the Russian Federation. Entrepreneurship has been emerging in the Russian Federation since the mid-1980s. last century, after the law on individual labor activity in 1985. It should be noted that the institution of entrepreneurship, due to the formation of a branch of business law in Russia, has been developing very actively over the past quarter of a century. Each of the eight stages that have been passed in the development of the institution of entrepreneurship to this day, to a different extent, influenced the development of the entire branch of business law, as well as this socio-economic sector. In the Russian Federation, the following time frames fall on the initial stage of formation and development of entrepreneurship: 1985-1987, this period is characterized by the activities of the center of scientific and technical creativity, various creative teams that were established at public, scientific organizations, in addition, for this stage is characterized by a small number of participants in entrepreneurship, its experimental nature, as well as the special prevalence of team contracts.

The second stage lasted only a year - from 1987 to 1988, and here the scope of small business is expanding. In addition, development took place at this time, mainly in the form of a cooperative. During this period of time, there was an increase in the number of people who are employed in this economic segment, in particular, many young people began to engage in entrepreneurial activities.

The next stage of development entrepreneurial activity in the Russian Federation falls on 1989-990, during this period legislative acts were adopted that were aimed at activating small businesses, as a result of which there was a diversification of the nomenclature organizational forms entrepreneurial activity, intensive development of relations arising from the lease, as well as a significant expansion of business areas.

The emergence of medium and large businesses in our country occurred in 1991-1992. This fourth stage of business development is characterized by the following features:

• a) commercialization
• b) the rapid growth of small enterprises in various organizational and legal forms,
• c) the adoption of a number of new laws, in particular, on entrepreneurial activity, enterprises, property, etc.,
• d) a rapid increase in the growth rate of the number of small enterprises, which is most typical for the mid-80s.

The next stage in the development of small business in the Russian Federation is 1993-1994. For this stage the following features are characteristic:

• a) at that time, extensive privatization and the development of all types of entrepreneurship were actively taking place,
• b) laying the foundations of market relations,
• c) development of entrepreneurship, investment activity at the expense of formed capitals,
• d) appearance a large number owners,
• e) active participation in the sphere of small business services.

The next stage in the development of entrepreneurial activity can be identified: 1995-1998. It was characterized by the following:

• a) the cessation of their existence of a large number of small enterprises, mainly scientific and advisory, trade and intermediary,
• b) distinctive feature this stage is a sharp decline in the institution of entrepreneurship in our country,
• c) the process of exhausting many opportunities for trade and intermediary activities, which are super-profitable.

For a period of time from 1998 to 2009. accounts for the next period of development of entrepreneurship in Russia, which was the longest. In these years, entrepreneurial activity is flourishing, this is due to the emergence of a new phenomenon for domestic law and economics, called public-private property. In addition, there is a rapid development in legislation in this new area. But not everything went smoothly during this period. Due to the well-known financial and economic crisis that occurred in 2008, there was a significant weakening of entrepreneurship in Russia, which at that time was not stable anyway.

Finally, a completely new stage in the development of the institution of entrepreneurship is relevant for the Russian Federation, which is characterized by active dynamics, innovative economic system country, which in turn requires the continued development of innovative enterprises, public-private partnerships created in various regions of our country.

Thus, in the process of conducting a monographic study, it was found that the process of formation of a small business sector in the innovative technologies went through eight stages in its development, originated in the 80s of the last century, has not yet reached its final stage.

In our study, the main focus is on the need to support small innovative businesses, which is associated with such a leading area of ​​state activity in the field of the country's economic strategy as the development of small and medium-sized businesses, since the share of the Russian Federation in the world market is very small. According to statistics, it fluctuates between 0.35-1%, which leads to a logical conclusion that our country is lagging behind in terms of trade in various modern technologies compared to other powerful powers. Thus, there is a predominance engineering services accounting for 85% of exports and 53% of imports). It is noteworthy that a very small proportion - only

7% of the total volume of imports and 3% of exports, attributable to licenses, know-how, patents.

The main advantages of MIP are:

• - timely adoption of organizational and economic decisions that allow responding to the emergence of a problem;
• - focus on consumer demand;
• - high labor motivation;

However, a small innovative enterprise is not without a number of disadvantages, such as:

• - riskiness of activity;
• - low attractiveness for investors;
• - limited resources.

As the Concept of long-term socio-economic development of the Russian Federation for the period up to 2020 points out, the most important tasks of state policy are the following:

• 1. Build and establish the effectiveness of the national innovation system (hereinafter referred to as NIS),
• 2. To carry out the transition to an innovative way of developing the economy of our country.

It is worth noting that at present there is a fact that often research institutes that are applied do not fulfill their priority task, which is to prepare for the implementation of innovations. In the Russian Federation, when addressing issues related to the modernization of the economy, SIEs (small innovative enterprises) do not currently play a significant role, although in many developed countries they make a significant contribution to the creation of various innovations.

Acting as a connecting element between production and science, being one of the parts of the nanoindustrialization chains, at the moment these SIEs are a very important part of the NIS. In the development of new technologies, as well as in the process of commodifying knowledge, small firms usually take the risk, which is due to the fact that the composition of these firms often undergoes changes.

As I. Dezhina notes, in national innovative systems in our time, there is often a balance that provides a "critical mass" of a small innovative enterprise.

If we talk about the dynamics of small enterprises in the Russian Federation, which are registered in the Science and Scientific Service industry, then it is consistently negative. So, for example, about 50 thousand small innovative enterprises passed the registration procedure, in five years their number only exceeded 30 thousand, and already in 2002 their number was about 23 thousand. We come to the conclusion that in the Russian Federation in the early to mid-1990s. Since the last century, the largest number of IIPs was observed, and by 2002 this number had decreased by more than half, it should be noted that at the moment this indicator is stabilizing at a very small level.

Volgograd State University- one of the leaders among educational institutions, in terms of the degree of involvement in innovation activities. On the basis of VolSU, a number of small innovative enterprises have been created and are successfully operating, such as Consulting Agency LLC, RFIS LLC, CNT LLC, MIT LLC, INTELSYS LLC, SITIB LLC.

According to expert assessments, in the Russian Federation, small innovative enterprises account for the number of SIEs in the range: 34 thousand (according to 2009 data) - 100 thousand (according to expert I.M. Bortnik, 2008). In the light of the events of the last ten years, as A.V. Zhurov, one cannot count on the "invisible hand of the market".

It is impossible not to mention that such enterprises can work quite actively, and in various industrial areas, so, according to experts, this sector accumulates more than 120 thousand small enterprises. If we accept the assumption that 25% of these enterprises are innovative, then the number of SIEs should be doubled. The trends observed in this area may well be analyzed, despite the lack of precise information on the number of these firms. At the moment, small innovative enterprises operating in the Russian Federation in the field of innovation have a number of characteristic features, on the basis of which they should be divided into the following groups:

• a) enterprises that were created at parent research institutes, or at higher educational institutions,
• b) independent structures.

Naturally, with great potential and resources, as well as the ability to "survive" in modern conditions economic management is possessed by small innovative enterprises of the first type, which is the reason for their prevailing number. They are created, among other things, to facilitate the processes of their commercialization for research institutes and higher educational institutions involved in innovative developments. So, as Russian lawyers rightly point out, the current budget classification does not provide for expenditure items of budgetary institutions that could be directed to patenting intellectual property. Furthermore, state-financed organization essentially not interested in the commercialization of their developments, since its current legal status does not give him the opportunity to freely dispose of income from the sale of rights to objects of intellectual property.

In this regard, the optimal form of commercialization of developments and technologies for research institutes and higher scientific institutions, among the existing ones, is the creation of small innovative enterprises.

After analyzing the share of participation of the state, as well as large companies, foreign investors in a small innovative enterprise, we can say that the number of personnel in such an enterprise is at least from 5 to 100 people.

According to the results of research, more than 62% of managers note that for them at their enterprises the most acceptable is the orientation towards the age structure, while about 60-80% of the team are workers under 45 years old. For 20% of managers, the main focus is on the rejuvenation of personnel, and only 14% of managers seek to attract exactly mature employees of a more mature age group. It is noteworthy that, in general, only 7% of the total number of respondents are satisfied with the current situation at the enterprise, 79% of respondents noted a significant increase in production volumes, and 64% are only partially satisfied with the current state of affairs, it is important for them to focus on finding possible capital investments ( 21%), increase assets turnover (21%), focus on change domestic policy countries (20%) .

In general, the growth of the economy is a reflection of the increase in production at small innovative enterprises. Today, for about 2/5 of all enterprises, it is important to plan actions to expand their activities through:

• a) attraction borrowed money as a rationale for all measures of state support for IIP that are necessary,
• b) establishing partnerships with investment funds, banks, big companies, acting as potential creditors and investors .

Since in many small innovative enterprises workers under 45 represent the main staff, we can say that thanks to the development human capital of their employees, the development potential of small innovative enterprises is huge. In addition, this can be confirmed by the fact that many small innovative enterprises that worked on Russian market, are very young organizations, the formation of which took place at a time after the mass phenomenon of the privatization of research institutes, as well as design bureaus.

Small innovative enterprises of the first type include those companies that have the right to own licenses for leading technologies owned by the parent organization, as well as those firms founded by employees of higher education institutions and research institutes. It should be noted that many SIPs should be referred to this type. Among the main advantages of existence at research institutes for SIEs is the fact that they are provided, if necessary, with a deferral of payments for public utilities, rent, they can use the receipt of a part of the state order through the parent organization, all the well-established relations of the institute with customers, partners, the brand, and, finally, they have at their disposal the entire experimental base.

Note that in recent decades, we can observe a decrease in the number of these SIEs. During the period of time that is calculated after the collapse of the USSR, that former stock of developments, around which the formation of small firms took place, was practically exhausted. In this regard, the return of teams of small innovative enterprises to those structures from which there was a separation from them has become relevant.

It is due to the fact that SIEs were able to find a suitable niche for them in the market of high technology products that they continue to live, because, as you know, the share of independent SIEs is very small.

Little demand from industry, lack of working capital(access to loans), as well as, of course, an undeveloped infrastructure (both personnel, production and financial) - all this hinders the development of SIEs and is a limiting factor in their activities.

Lack of adequate funding for IIP is usually associated in most cases with a lack of projects that would be of interest to investors. It is worth noting that, often striving to retain controlling stakes, being wary of transferring assets to external managers for management, not being able to create convincing, worthy business plans, small innovative enterprises often do their work “opaquely”. In addition, the question is often controversial for SIE: who exactly owns the right to intellectual property.

In addition, at the moment, the Russian NIS should be qualified as a transitional model that accumulates elements of both market system, and administrative-command. And this is a problem in the development of IIP that needs to be resolved. It is impossible not to notice that everything that has been created at the moment is rather limited in scope and fragmentary. Obviously, in connection with this fact, SIE managers, studying the degree of influence on the commercial success of infrastructure, do not find a significant connection between these phenomena.

Firstly, it is not entirely clear how this model will be developed - whether it will happen through the borrowing of technologies or thanks to own resources. Secondly, the future model of the scientific and innovative sphere at the state level is not quite clearly seen. Scientific activity is a catalyst for the development of the economy, therefore, science must have an orientation towards integration with education and an innovative component. If you look at science as an object cultural heritage, contribution to the world development and as a national pride, then in this case it is necessary to carry out technological development through imports, and it is also impossible to do without the support of fundamental research.

It should be noted that there are a number of particular problems in this area, for example, the problem lack of clear regulation at the legislative level, which is associated with the functioning of the infrastructure in the field of innovation. Another problem is the fact that foreign models of innovation activity are transferred to domestic ones, which is fundamentally wrong, since the economic context where these mechanisms operate is not taken into account.

In addition, there is limited support for SIEs, which act as a priority group of participants in the innovation process. It is obvious that only three funds cannot ensure the development of small businesses in the field of innovation, especially with rather modest funds throughout the country.

Finally, one of the problems is that there is no indirect regulation in innovation activities. Large industry should be interested in innovation. If this does not happen, it is impossible to talk about the effectiveness of the small business sector.

After analyzing the above problems, we consider it possible to determine some ways to solve them.

Since small innovative enterprises are also participants in technoparks, in our opinion, it is extremely necessary to develop regulatory legal acts that should define the status of a technopark, the criteria by which it is created, accreditation and conditions for the provision of services to small innovative enterprises. It would be advisable to apply the analysis of string contracts concluded between small firms and the leadership of the innovation center. In such documents, it is necessary to establish clear obligations of the parties, as well as the period during which the SIE can be part of the technopark.

Further, since the system public procurement Today, there is no requirement at the legislative level to place part of their contracts in small firms; when fulfilling government orders, a subcontracting system should be involved, which is quite effective and helps to ensure links between large businesses and small innovative enterprises.

As a result of the study of successfully developing SIEs, it can be concluded that a certain strategy is usually used in the formation of any small science-intensive form. There are four such strategies in total.

• 1. The situation of a "technological push", in which it is the developments that become the catalysts for the commercialization process (and not the needs of the market). In this approach, scientists first develop a product that has commercial potential. After the creation of the IIP, scientists try to find buyers (or consumers) of their product. This strategy is one of the most common in the creation of Russian SIE.
• 2. A strategy in which the development is patented first, and then the company is created, while the initial stage in functioning is impossible without a competent licensing policy.
• 3. It is also possible that scientists who have left science create SIE themselves, having earned for this initial capital through its trading and intermediary activities. This IIP strategy, along with the first one, is also the most popular for domestic SIPs.
• 4. The essence of the fourth strategy is that business representatives, being interested in the production of high-tech products, themselves look for a developer, carry out activities to develop R&D, own production having previously studied the needs of the market. With this approach, the order for the development of a technology or product (demand pull) is dictated by demand. As practice shows, this strategy is quite successful for the reason that it is based on the needs of the market.

An important problem in the development of the institution of a small innovative enterprise is the well-known imbalance of the Russian economy as a whole. Back in April 2011, the Minister of Economic Development of Russia E.S. Nabiullina in her speech focused on the fact that all large Russian oil and gas and metallurgical companies that have gone through modernization and become competitive enterprises prefer to sell a significant part of their products on the foreign market. At the same time, the needs of the domestic national market are met through the purchase of imported raw materials. As a result, one of the most competitive sectors of the Russian economy is, to a certain extent, dependent on constant changes in the external market, while domestic market directly determined by the import factor.

Given this situation in the economy, the state of the domestic and the situation in foreign markets, D.A. Medvedev, even during his presidency, ordered to provide a new direction public policy on the creation of innovative enterprises, which created conditions for reducing and in the future eliminating the state of dependence of the domestic national market on import purchases, producing our own product using domestic high-tech technologies and expanding the volume of the national market, improving the level of qualification and professionalism of the staff of higher educational institutions in Russia, improving material security scientific personnel on the basis of leading institutes of higher vocational education and scientific centers countries.

In this direction, under the leadership of the Government of the Russian Federation, work is underway to develop innovative enterprises that are created and operate on the basis of leading scientific and educational centers countries.

At the moment, as part of the implementation of the SIE development program, less than 700 innovative enterprises have been created in the Russian Federation, operating in various areas of industrial and scientific activity.

All of the above confirms the fact that today the development of innovative enterprises based on high school and scientific centers remains relevant and priority state policy in the field of economics and science.

In 2009, Federal Law No. 217-FZ “On Amendments to Certain Legislative Acts of the Russian Federation on the Creation of Budget Scientific and educational institutions business companies in order to practical application(implementation) of the results of intellectual activity” (hereinafter Federal Law No. 217-FZ). This law created the necessary conditions and opportunities for universities and research centers to form and develop their own basic innovative enterprises and enterprises whose scientific activities are of an applied nature, and whose products have a high degree of introduction into economic circulation, with the subsequent introduction of the economic results of SIE activities into their own authorized capital.

This legislative work has created a solid legal basis for the implementation of the scientific and production potential of the country, stimulated the creation and development of the national innovation environment. In addition, the necessary funds and opportunities were provided to universities and research centers to retain and replenish their promising personnel, create attractive and interesting jobs for students, university graduates, and graduate students.

The state policy in the field of development of innovative enterprises was expressed in the adoption of a number of legislative and other regulatory legal acts that provide material and legal preferences scientific institutions countries for the most simplified and accelerated procedure for the creation and operation of new innovative enterprises on the basis of higher education and scientific campuses.

The adopted Federal Law No. 217-FZ has its legal shortcomings; for various reasons, it does not completely solve the problems associated with the creation and operation of innovative enterprises created on the basis of independent economic entities - educational and scientific centers.

One of the above problematic issues legislative regulation in the field of creating SIE on the basis of higher education and research centers is the procedure for providing rent and rental space. According to the current Russian legislation, an indispensable condition for the provision of premises necessary, in particular, for the creation and operation of SIE, to educational and scientific centers is the conclusion of a lease agreement, for which potential tenants must win the competition by offering the highest rent. Provided that while the law does not distinguish between the founders of the SIE and other potential tenants during the competition, the lack of preferences for the SIE in this matter calls into question the very idea of ​​the state to implement the plan to create the country's innovation base.

In addition, the creation of an SIE on the basis of a higher school and research institutes requires amendments to the charter of the founding organization, which presents inevitable technical difficulties and takes time, and the leadership of higher educational institutions considers such a procedure as redundant. No less time-consuming in practice is the process of obtaining numerous licenses for the SIE, which are necessary for the implementation of its activities.

Thus, summarizing the above problems of a legal and practical nature, it can be stated that the current legislation, which determines the procedure for creating business entities of a new legal form, has its drawbacks and ignores some legal aspects the issue of creation and functioning of SIP; does not solve the problems that inevitably arise in practice for the management of universities in the implementation of innovative initiatives; creating a successful and profitable small innovative enterprise requires significant costs and time.

Therefore, for a more complete implementation of the legal and practical potential laid down in the current version of Federal Law No. 217-FZ, it seems necessary to create a working scheme for the application of this federal law, which V.V. Putin spoke about in his speech in January 2011.

It is also objectively necessary to bring Federal Law No. 217-FZ into line with other regulatory legal acts in order to prevent conflicts and improve the overall legislative act. Moreover, it is necessary to supplement the regulatory and legal instruments for regulating the sphere of creation and operation of SIEs by adopting a new legal act establishing a preferential tax regime for innovative enterprises created on the basis of higher educational institutions and research centers, providing an opportunity for SIEs to obtain leased areas in a simplified manner for implementation its activities. Leasing premises without complying with the indispensable condition for passing the competition and obtaining a tender will reduce the cost of rent and, therefore, will allow more efficient and accelerated successful and profitable activities, obtaining a production and experimental base.

For a successful, planned and effective development innovative business on the basis of higher education and scientific centers of the country, all necessary measures should be taken at the state level and with the participation of the state to develop the domestic intellectual property market, which will create a legal and material environment for the commercialization of scientific developments. To achieve these goals, it is necessary to attract the most stable and interested investor - first of all, the state whose cash will be directed to national research and development, which in the near future will have a positive impact on the social and economic sector. To implement such large-scale economic measures, a tough state control and proper legal regulation in this area, especially when budgetary funds are involved in the development of SIP. Innovative high-tech developments should be developed under the indispensable condition of the earliest implementation in manufacturing process and receiving economic profit, i.e. should not be torn off for the current needs of the economy, lack of demand or irrelevance the latest technologies are not allowed. In connection with the foregoing, we believe that the Government of the Russian Federation needs to prepare specific proposals for the elimination of unreasonable legal barriers to the use of intellectual property rights created through public investment in SIE.

In conclusion, it should be noted that, despite all the difficulties in legal support existence and economic management, MIP - the future of the industrial potential of the Russian Federation, a link between science and production, ensuring the implementation main function innovative entrepreneurial activity - the commercialization of an innovative product that will allow our country to reach a leading economic position.

• See: International conference "Interaction between small and large businesses", Moscow, June 2004 / ed. gr.: V.Sh. Kaganov (leader), V.P. Vashchenko, E.V. Bobrova, V.Yu. Zavedeeva; Institute of Entrepreneurship and Investments, Acad. management and market. - (Practice of interaction between small and large businesses: information and analytical collection). - 11P1_: www.smb-support.org/nsbi/showPage.b1m1?1b=232&. (date of access: 15.08.2012).
Cm.: Territorial body state statistics in the Volgograd region: official. website. - it_: http://www.volgastat.gks.ru/default.aspx (date of access: 10/28/2014).
• 2” See: The Ministry of Economic Development will continue to support small innovative businesses.
• See: Ministry of Education and Science of the Russian Federation: official. website. - URL: http://mon.gov.ru/press/news/8237/.
• 2.3 See for more details: Aleksandrova S.Yu. Small innovative enterprises at higher educational institutions of the Russian Federation: problems and development prospects: author. dis.... cand. economy Sciences. - M., 2012. - S. 13.