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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">vestrea</journal-id><journal-title-group><journal-title xml:lang="ru">Вестник Российского экономического университета имени Г. В. Плеханова</journal-title><trans-title-group xml:lang="en"><trans-title>Vestnik of the Plekhanov Russian University of Economics</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2413-2829</issn><issn pub-type="epub">2587-9251</issn><publisher><publisher-name>Plekhanov Russian University of Economics</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.21686/2413-2829-2018-1-44-52</article-id><article-id custom-type="elpub" pub-id-type="custom">vestrea-430</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ЭКОНОМИЧЕСКАЯ ТЕОРИЯ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>ECONOMIC THEORY</subject></subj-group></article-categories><title-group><article-title>ТЕОРЕТИЧЕСКИЕ ОБОСНОВАНИЯ ФУНКЦИОНИРОВАНИЯ НЕКОММЕРЧЕСКОГО СЕКТОРА</article-title><trans-title-group xml:lang="en"><trans-title>THEORETICAL SUBSTANTIATION OF NON-PROFIT MAKING SECTOR FUNCTIONING</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Горячева</surname><given-names>Варвара Руслановна</given-names></name><name name-style="western" xml:lang="en"><surname>Goryacheva</surname><given-names>Varvara R.</given-names></name></name-alternatives><bio xml:lang="ru"><p>старший преподаватель кафедры политической экономии и истории экономической науки РЭУ им. Г. В. Плеханова</p><p>Адрес: ФГБОУ ВО «Российский экономический университет имени Г. В.  Плеханова», 117997, Москва, Стремянный пер., д. 36</p></bio><bio xml:lang="en"><p>Senior Tutor of the Department for Political Economy and  History of Economic Science of the PRUE</p><p>Address: Plekhanov Russian University of Economics, 36  Stremyanny Lane, Moscow, 117997, Russian Federation</p></bio><email xlink:type="simple">goryatcheva.vr@rea.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff xml:lang="en" id="aff-1"><institution>Plekhanov Russian University of Economics</institution><country>Russian Federation</country></aff><pub-date pub-type="collection"><year>2018</year></pub-date><pub-date pub-type="epub"><day>12</day><month>02</month><year>2018</year></pub-date><volume>0</volume><issue>1</issue><fpage>44</fpage><lpage>52</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Горячева В.Р., 2018</copyright-statement><copyright-year>2018</copyright-year><copyright-holder xml:lang="ru">Горячева В.Р.</copyright-holder><copyright-holder xml:lang="en">Goryacheva V.R.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://vest.rea.ru/jour/article/view/430">https://vest.rea.ru/jour/article/view/430</self-uri><abstract><p>Статья посвящена рассмотрению вопросов функционирования некоммерческого сектора и составляющих его организаций и объединений. Автором сделан обзор зарубежного и  российского законодательства, позволяющий выделить интернациональные критерии  отнесения организаций к числу некоммерческих. Приведены зарубежные исследования, выявляющие специфические черты  третьего сектора и ведущие теории, объясняющие возникновение некоммерческого сектора  с учетом странового аспекта. На основе рассмотренного материала показаны особенности  некоммерческого сектора, такие как разнородность участников и активное использование  практик коммерческого сектора в своей деятельности. Отмечены наиболее важные функции  некоммерческого сектора. На примерах показана роль некоммерческих организаций в  развитии социальной сферы и приращении человеческого капитала, а также объяснен их  прямой и косвенный вклад в экономику.</p></abstract><trans-abstract xml:lang="en"><p>The article deals with issues of functioning of non-profit making sector and its organizations and associations. The author reviews  foreign and Russian legislation, it allows to identify international  criteria of attributing organizations to non-profit making. The article  provides overseas research demonstrating specific features of the  third sector and leading theories, which explain arising of non-profit  making sector with due regard to the country aspect. On the basis of this material characteristics of non-profit making sector, such as  diversity of participants and the use of commercial sector practices  are shown. The author highlights the most important functions of  non-profit making sector and the role of non-profit making  organizations in the development of social sphere and increasing  human capital, as well as their direct and indirect contribution to  economy.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>некоммерческий сектор</kwd><kwd>третий сектор</kwd><kwd>человеческий капитал</kwd><kwd>социальная политика</kwd></kwd-group><kwd-group xml:lang="en"><kwd>non-profit making sector</kwd><kwd>third sector</kwd><kwd>human capital</kwd><kwd>social policy</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Тарасенко А. В. Некоммерческий сектор в странах Европейского союза и России в контексте трансформации государства благосостояния. – СПб. : Норма, 2015.</mixed-citation><mixed-citation xml:lang="en">Tarasenko A. V. 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