Object of research: it's set of the economic relations, which arise during creation, functioning and discontinuance of the enterprises. The purpose of research: a substantiation of the offers concerning improvement of the legal status of the enterprise as subject of economic on the basis of the complex analysis of the economic legislation, practice of its application and appropriate theoretical bases. Methods of research: dialectic, historical, system, analysis and synthesis, induction and deduction, rather-legal, method of interpretation of the rules of law. Theoretical importance: is profound and the legal situation of the enterprises as subjects of economic is advanced in a science of the economic right. The practical importance consists that situations stated in work, and conclusions can be used in further improvement of the legislation, which defines the status of the certain kinds of the enterprises, were used during realization methodical study of the judges of economic court of the Kharkov area, by preparation of the perspective plan of development of organizational structure of firm „Internet Business of Communications", and also in practical activity of firm „Ukrainian Communications" and group of the companies „Will". Scientific novelty: It's argued, that legal facility of the enterprise is defined by a legal mode of property, thus the property right and right of economic conducting determine common legal facility of the enterprise and opportunity of qualification of their activity as enterprise, and right of operative management - special legal facility. The necessity of an establishment in the Civil Law of a right of common responsibility of the proprietors - founders in the form of the indemnification for the obligations of the unitary enterprises of all patterns of ownership (also at a recognition them by bankrupts) is proved, the property is fixed with them on the right of operative management, in case such responsibility arisen on fault of the proprietors - founders (authorized by them,).It is offered to deprive the enterprises based not on the property rights, right to create branches. The concepts of the enterprise as subject of economic are modified. The structure of the organization-legal form of the enterprise is determined. It's proved, that legal facility of the enterprises - not owners of different kinds - as state and municipal enterprises, also enterprises of associations of the citizens and religious organizations - is defined by functions of organs of government, by local self-management and authorized tasks of the organizations - founders. Sphere of use are the subjects of the legislative initiative, concerning the legal status of the enterprises; judicial and subjects of economic for use during application of the legislation about the enterprises as the subjects of economic.