Browsing by Author "Wierzbicki, Janusz"
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Item Dyskusyjne problemy finansowania działalności socjalnej(Wydział Prawa i Administracji UAM, 1978) Denek, Emilia; Wierzbicki, JanuszThe authors distinguish different types of the financing social services rendered by collectivised establishments to their workmen: the own financing the services rendered by enterprises; the mixed financing the services rendered by the enterprises with the financial (budget) help of the state; the budget financing the services rendered by the enterprises and other establishments; the financing the services rendered by the enterprises and other establishments from specially created in this purpose funds. After comprehensive description of all these types of financing the authors give more detailed characteristic of the last one and explains the pros and cons of this solution. In the end the authors show the difficulties of the rational delimitation of social services rendered to workmen of the collectivised establishments taking into consideration different local circumstances and especially the services rendered by local institutions at the same time.Item Ekonomiczne i prawnicze aspekty rozrachunku gospodarczego przedsiębiorstw państwowych(Wydział Prawa i Administracji UAM, 1969) Wierzbicki, JanuszBoth principle of „khozraschet" and juristic personality characterize the state enterprises in the Polish economic legislation. The first one implies a form of their management accepted in the planned economy of the Soviet type, the other consists in participation in the exchange of commodities according to the civil law rules. The principle of „khozraschet" defines the aim of the activity of enterprises as the implementation of the planned tasks. They settle accounts with the State which supplies them with the financial means, by final effect of their activity. The system of planned economy can be more or less centralized. In both cases different types of „khozraschet" should be applied.Item Ekonomiczne warunki reaktywowania samorządu terytorialnego w Polsce(Wydział Prawa i Administracji UAM, 1991) Wierzbicki, JanuszPolish territorial self-government has been reactivated 40 years after its abolishment in 1950. During the past period, the powers of self-government were taken over by lrcal organs of central state administration. Subsequently, the latter organs were subject to decentralization. However, due to political reasons this process could not have achieved its objectives. The change of the political system in 1990 could bring self-government back to life. Nevertheless, its formation meets many obstacles. A strong need is felt to work out a new model of self-government, adequate to a considerable increase in social and economic functions of a modern state. The scope of the self-government activity is nowadays much larger than in the past and thus it is no longer possible to reactivate the traditional system of self-government whose activity could be financed from its own revenues. Besides, it is equally difficult to make a self-government system in the Polish socio-economic conditions similar to the one operating in modern West Europen countries, with its wide scope of activity and powers. A particular difficulty arises from the fact that the Polish self-government model must take into account a critical state of economy and budget during the process of implementing the economic reforms. In effect, the Polish self-government system of today retains some elements of mechanisms functioning during the decentralization of central state administration, especially the mechanism of adjusting subsidies for local organs~to the scope of their tasks. Difficulties in balancing the central budget make it impossible for self-government to carry out its functions. Moreover, it turns out that it is far from easy to subsidize the self-government activity without limiting its independence. In such conditions there exists the danger of weakening the position of self- -government and obliterating the differences between self-government and central state administration. The democratic procedure of electing the self-government organs cannot alone be considered sufficient for the realization of aspirations of the local population to decide independently about the satisfaction of its own needs.Item Elementy gospodarki funduszowej w systemie budżetowym rad narodowych(Wydział Prawa i Administracji UAM, 1966) Wierzbicki, JanuszThe regional special purpose funds came into existence in the so called autonomous period of national councils, after the year of 1956. The existence of said funds seems to be advisable, despite the fact that they are incompatible with the principle of the unity of the state's budget, as they make possible to finance some projects outside the rather rigorous scope of the budget economy. They also permit to economize the budget funds and to reduce the size of the central budget's dotations. A similar character has the special accumulation of the budget funds, f. ex. in the form of additional payments of the population, the state's and cooperatives enterprises with a view of financing the communal facilities. The various elements of the funds economy, in the system of regional budgets are further linked with a possibility of using the budget surpluses from past years. This ought to be an incentive for a better, namely more careful spending of the budget funds. However, there are some restrictions in the policies of spending the said surpluses, which run contrary to the above mentioned incentives. The entirely free way of using the surpluses which originate from not fully drawn upon investment funds — should, however, be limited. A new feature of the regional budget economy is the project to set up — from parts of the surpluses — the so called equation funds, destined to cover the deficits. The idea of those funds seems to be justified, there are, on the other hand, some doubts on how those funds ought to be administered.Item Finansowe aspekty rozrachunku gospodarczego przedsiębiorstw państwowych(Wydział Prawa i Administracji UAM, 1968) Wierzbicki, JanuszThe notion of "khozraschet" appeared in Soviet economy in the period of far-reaching centralization. It meant then a combination of central management of the state enterprises with some degree of their freedom in the fulfilment of commitments to increase production and lower production cost. This method of management was always connected with the principle of financial self-sufficiency of enterprises. The notion of "khozraschet" appeared in Polish economy in 1950, in the period of adoption in this country of the Soviet business management and financial system. Since 1956 another meaning of "khozraschet" has become more popular. This term has been used to denote a limited scope of state enterprises freedom in choosing their own production and investment tasks on the basis of economic calculation, Actually the enterprises have not acquired such freedom in production decissions and their freedom in investment decisions has been limited to very small undertakings. In practice, "khozraschet" continues to be associated in most cases with the principle of financial self-sufficiency. This principle is, however, supplemented with the principle of delimitation of the state enterprise funds from the state budget. Without this delimitation the state enterprises could not be independent in their production and investment decisions (even within a limited scope). The problem of fund delimitation of state enterprises becomes complicated when the enterprise makes use of the bank credit to complete its own funds. l i miting of bank credit and paying it back from the enterprises own funds confirms the principle of delimitation of the state enterprises funds from the state budget, but this is the case only so far as the investment credit is concerned. Easy possibility of obtaining short-term credit for current production needs makes credit similar to budget subsidies. The future increase of the state enterprises independency in the field of production decisions would require an adequate change in principles of crediting enterprises by the bank.Item Funkcje systemu finansowego państwa w warunkach gospodarki planowej(Wydział Prawa i Administracji UAM, 1962) Wierzbicki, JanuszItem Główne kierunki przebudowy zjednoczeń a zasady rozrachunku gospodarczego(Wydział Prawa i Administracji UAM, 1965) Wierzbicki, JanuszItem Istota i źródła samofinansowania przedsiębiorstw państwowych(Wydział Prawa i Administracji UAM, 1961) Wierzbicki, JanuszItem Kierunki przebudowy systemu podatkowego w gospodarce socjalistycznej(Wydział Prawa i Administracji UAM, 1963) Wierzbicki, JanuszItem Kształcenie ekonomiczne w dotychczasowej i postulowanej ewolucji systemu gospodarczego(Wydział Prawa i Administracji UAM, 1987) Wierzbicki, JanuszThe author distinguishes between four models of economic education in a socialist state, corresponding with the conditions of: market economy, centralized economy, mixed economy — where elements of centralized management prevail yet directival management is replaced by quasi-parametric management. The author considers engineering-economical studies as a separate model since the latter type is not so strongly connected with the economic system. Besides, the author analyses the demand for economists, characterizes its evolution in years 1950 - 1985 and concludes that the greatest demand has been and still is for economists-clerks, prepared to work in definite branches and occupying posts which often do not require university education at all. Much less demand is for economists-technocrats, prepared to occupy managerial positions in independent enterpries and the least demand is for highly qualified economists-managers. The latter phenomenon results from the attitudes of economic decision-makers rather than from the needs of economic reform and the slow economic evolution adds to that trend. The author is of the opinion that the system of economic training should be based on model solutions corresponding with future needs of the reformed economy with adjustements resulting from actual demand for economists; all this may lead to dualism in economic education. Supplementing the above considerations the author analyses the role of student professional apprenticeships in economic education. He points out to inappropriate conditions for such apprenticeships in economic units and he concludes that the solution of the problem of student apprenticeships should depend on the improvement of those conditions with the decision concerning the organization of such apprenticeships left to the school alone.Item O istocie akumulacji pieniężnej przedsiębiorstw(Wydział Prawa i Administracji UAM, 1961) Wierzbicki, JanuszItem Perspektywy rozwoju gospodarki funduszowej rad narodowych(Wydział Prawa i Administracji UAM, 1968) Wierzbicki, JanuszThe principles of unity and complexity introduced into the Polish State budget in 1951 are no longer fully observed. In particular, certain funds administered by local councils have appeared gradually in the last years, on the basis of the budget law of 1958 which admitted making some budget expenses dependent on definite budget revenues. Moreover, some funds have been created outside the local budgets. These deserve special attention as a new phenomenon which becomes increasingly important for the local councils activities and especially for councils of the lowest level. The development of decentralized funds seems to be desirable firstly in the economic micro-regions, such as villages and towns, in order to accelerate their development. The augmentation of the role of decentralized funds would also be advisable in counties and provinces provided they constitute regions with specific economic structure. Decentralized funds should be first of all used to finance local investments, the more so that this would be in accordance with the main destination of the funds already administered by local councils. In this way, decentralized funds could in the future be transformed into the local investment budgets. The considerable development of decentralized funds in this country, in particular of those of the lowest level of local administration, seems, moreover, to prove that local budgets at this level, which since 1951 have been incorporated into the State budget, are not fully adequate for financing local councils activities. This suggests that a reform of local budgets of the lowest level is advisable, which would make their administration more similar to that of decentralized funds. The author considers in detail the perspectives and conditions of s'uch a reform of the local budgets of the lowest level, as well as the prospects and conditions of further development of the decentralized funds if no budget reform takes place. He discusses especially the links between decentralized funds and local budgets in this last case. The other subject of the author's consideration is the advisability of financing the local councils activities by bank credit or by credit granted by central funds administered by budget authoritiesItem Podstawy samodzielności gospodarczej przedsiębiorstw państwowych(Wydział Prawa i Administracji UAM) Wierzbicki, JanuszItem Pojęcie i efektywność działalności usługowej państwa(Wydział Prawa i Administracji UAM, 1974) Wierzbicki, JanuszLe service public consiste à exploiter les installations de l'infrastructure technique qui crée des conditions indispensables au fonctionnement et au développement des agents économiques (de production et de consommation). L'exploitation de l'infrastructure technique de production appartient à la sphère de la production dans la classification de l'économie nationale. Cette exploitation est en majorité inclue dans le système de planification et de financement concernant l'industrie (cela concerne aussi l'économie communale appartenant à la sphère de production). Un système à part de planification et de financement concerne l'activité sociale et culturelle consistant en l'exploitation des installations de la soi-disant infrastructure sociale. L'économie budgétaire embrasse cette activité. Le trait commun de l'activité de service public est constitué par le fait que le calcul sur lequel repose son développement doit comprendre d'une part les mises de fonds pour une certaine activité donnée de service, et d'autre part, les profits qui en découlent pour toute l'économie. Cela se rapporte aussi à l'activité socio- -culturelle qui consiste à influer l'homme en vue d'augmenter sa capacité productive. Il est plus facile de se rendre compte de la spécificité de ce calcul de coûts et fie profits dans l'activité des services publics que de le manier en pratique, surtout dans tout qui a trait à l'activité socio-culturelle. Les méthodes de ce calcul n'ont pas été développées de manière là faire face à l'importance de cette activité en économie socialiste.Item Problemy samorządności w reformie gospodarczej(Wydział Prawa i Administracji UAM, 1982) Wierzbicki, JanuszThe author takes into consideration self-government problems of state enterprises and local administration, that arise from realization of the economy reform in conditions of deep economic and political crisis. The author assumes that independence of state enterprises is the basic premise for overcoming the economic crises in a several years' period of economy stabilizing. In that period internal equilibrium would be redressed. The author points out, however, that enterprise independence does not seem to be possible as long as inflation is increasing. In such conditions it is not possible to ensure rational functioning for enterprises. After reduction of inflation gap, in a range indispensable, for ensurance effective activities for enterprises, it will be possible to proceed to the reform aiming at- decentralization of economic system as well as redressing the equilibrium. Introduction of self-government into enterprises ought to conduce to easier population approval of sacrifices connected with antiinflation policy. The role of that self-government in directing enterprises might be definitely stated aliter realization of the reform, in a longer period of stabilizing the economy. The author considers local self-government in another aspect, explaining first of all, why people's councils which have been functioning since 1950 do not meet requirements of self-government local administration. The author pays attention to the fact that the lack of real local self-government results from unsatisfactory democratization of people's councils. That influences unfavourably not only the satisfaction of local needs but also the enterprises economy, leads to increase of political pressure on workers' self-government and is aversed to the effectiveness increase in their economic activity.Item Problemy wyodrębnienia działalności gospodarczej władz terenowych(Wydział Prawa i Administracji UAM, 1987) Denek, Emilia; Wierzbicki, JanuszThe authors point out to the spread of local economy in Poland after the abolition in 1950 of territorial self-goverment whose functions were taken over by local organs of state administration, as wellas to the changing range of that economy after 1950 when it became one of the branches of centrally administered state economy. In other words, the property approach to the autonomy of local economy was replaced by the organizational one connected with the participation of local economy in a given branch of national economy. At the same time local economy was subordinated both to local and central authorities; the delimitation of the competences of local authorities and branch ministeries in managing local economy often led to considerable difficulties in practice. The authors concentrate their attention on the range of branch affiliation of enterprises belonging to local economy and on the methods of management applied by local authorities in conditions of the economic reform carried out since 1981. Because the above reform introduced some elements of self-goverment in the functioning of local authorities, the self-dependence of those authorities in managing local economy has also been taken into account. The article includes also the remarks on the submission of small industry subordinated to local authorities to market regulation. The authors indicate that in practice it proved to be easier to increase the self-dependence of such enterprises than to increase the efficiency of economic influence exerted on them by local authorities. To some extent, the above is the result of the failure to curtail the role of the branch ministeries in administering the activity of local authorities and enterprises. It restrains her the postulated process of restoring the autonomy of local economy within the national economy.Item Rozwój gospodarki budżetowej państwa i rad narodowych w trzydziestoleciu Polski Ludowej(Wydział Prawa i Administracji UAM, 1975) Denek, Emilia; Wierzbicki, JanuszThe authors examine the evolution of budgets lin Poland from 1944 in four following periods: 1) period of the dualism of State and local authorities till 1950; 2) period of the creation of the uniform State authorities after 1951; 3) period of the improving of the budgetary system till 1970; 4) period of the discussion and preparation prior to the new reform of the budgetary system. The peculiarity of both the State and local budgets in the first period was the following of the pre-war budget organization connected with the attempts to elaborate the new form of the budget revenue from State enterprises as well as the new form of budget financing of investment. In 1951 State and local budgets were integrated into the so-called collective State budget which at the same time became subordinated to the national economic plan. This integration was accompanied by important changes in the structure and implementation of the budget. In the third period after 1956, many more or less important improvements of the budget economy were introduced aiming at safeguarding the local initiative and activity based on the financial independence of the local authorities in the framework of collective budget. At the same time the budget was supplemented by quasi-budget funds of various kinds. Many significant changes were also introduced limiting the budget financing of State enterprises and their investment. From 1971, the new reform of budgetary system has been opened to discussion. In this article the authors present the main trends and themes of this discussion.Item Spór o budżety terenowe(Wydział Prawa i Administracji UAM, 1982) Wierzbicki, JanuszThe author examines opposing attitudes of scholars and of the central administration to a question of reconstruction of budgetary administration rules of the local authorities. The first ones, in majority, are advocating decentralized activity of local organs, aiming at adjusting their budgetary administration rules to the decentralization requirements, while the latter debaters are trying to maintain the centralized system of controlling that activity of local organs retaining there by present rules of their budgetary administration and indicating at the same time at the capacities of the system to make the administration more flexible. The need of breaking away from the old centralized and bureaucratic system of administering local economy where the role of people's councils is reduced to consultative and partially control activities is the premise of scholars' attitude. The need of counteracting unequalities in regional socioeconomic developement which are intensified in consequence of limiting the centralized control of local organs activities is the premise of the attitude of the central administration. The author's position on the designed solutions of the local budget reform rests in those premises. The arguments of the representatives of central financial administration are critically analysed and supplemented by the author's comments on the new solutions designed by scholars. The focus is on three questions: budgetary administration essentials in the decentralized system, problems of basing the decentralized activities of local organs on their revenues and a possibility of practical application of the long-term budgetary planning, stabilizing revenues of local organs in the five-year planning periods.Item Spór o podatek od wynagrodzeń(Wydział Prawa i Administracji UAM, 1960) Wierzbicki, JanuszItem Struktura cen a potrzeby rachunku rynkowego(Wydział Prawa i Administracji UAM, 1963) Wierzbicki, Janusz