Finansowe aspekty rozrachunku gospodarczego przedsiębiorstw państwowych
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Date
1968
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Wydział Prawa i Administracji UAM
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Some Financial Problems of State Enterprises
Abstract
The 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.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 30, 1968, z. 3, s. 327-343