It represents the most flexible, dynamic and widespread form of enterprise organization. It is in this sector is created and located in the back of the bulk of national resources, which are the breeding ground development of any economy. The successful functioning of SMEs creates favorable conditions for economic recovery: growing competition, are adding jobs, increasing export potential; better to use local raw materials. Of great importance is the ability of small businesses to expand the scope of application of labor, creating new opportunities not only for employment, but primarily for the expansion business people, the deployment of its creative powers and use of free capacities. The relationship of government and other authorities and market structures with small business constructed so that the latter is not protected from foreign competition as well as from domestic monopolies. Administrative barriers created by authorities at various levels, complicate the process and increase the cost of registration of small enterprises, complicate the licensing system, keep small businesses under the watchful supervision of overlapping authorities. The starting point of state support for small businesses can considered in 1989 when the Soviet Union created an alliance of small state-owned enterprises of the ussr.
In the same year was made regulations on the organization of small businesses. Such enterprises at the time considered the firm created founding and operating on the principle of self-sufficiency and self-financing. Clause provided for the procedure of opening, reorganization or liquidation of the enterprises. The document defines the planning and reporting the above organizations.