System finansowania przedsiębiorstw przemysłu terenowego w całokształcie zasad systemu finansowego
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Date
1966
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Wydział Prawa i Administracji UAM
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Abstract
The origines of the financial system of regional enterprises in Poland go back
to 1950, when the former regional autonomous authorities have been transformed
into regional councils of state authorities, to which have been subordinated numerous
enterprises of a local field of activities (they comprise inter alia the former
communal enterprises). ,
The principles of the financial system of regional enterprises resemble to
a great extent those which govern the financial system of centrally administered
enterprises. In the period of progressing regional decentralization after 1956 there
are visible signs of divergences between the two systems. The motives of said
divergences have their roots neither in economic discussions nor in legal premisses
of state enterprises.
The corporations of regional enterprises differ substantially from corporations
of centrally administered enterprises — the former include enterprises of different
branches and even some budgetary enterprises, and finally they are not the only
superior authority of said enterprises. As there is no clearcut conception of a financial
system of regional industrial corporations — it is difficult to trace in them
the proper characteristics of an .enterprise.
The changes in the financial system of regional enterprises introduced in 1966
are not of such a large scope as those in the centrally administered enterprises.
Only the principles of financing the turnover means are similar in both systems.
In respect to the system of financing the regional investments —the hitherto prevailing
regulations have been maintained in force. But the regional budgets are not
getting anymore the amortisation of the centralized regional enterprises (a special
fund is now being set up, subordinated to the voivodship's national council).
As a result of all this, the financial links of regional corporations with the
groups of enterprises — are rather of a loose character. This finds its expression
in the sharing of profits and the financing of losses, in the financing of investments
undertaken by enterprises, in the clearing system of surpluses and shortages of
turnover means and in the setting up and administration of a reserve fund within
specific enterprises.
In further evolution of the financial system a certain uniformity of forms in
both types of enterprises (that is to say in regional enterprises and enterprises centrally
administered) — can be expected, with a gradual growing of the role of the
corporations in the financial economy of regional enterprises.
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Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 28, 1966, z. 4, s. 157-175