Pieniądz wewnętrzny a wymiana z zagranicą

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Wydział Prawa i Administracji UAM

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On National Currency Problems in International Accounting


In studies on national currency problems in international accounting the author takes into account the most important factors shaping international accounting today. She does not, however, neglect existing and accepted new solutions, connected with international monetary system of countries acting in the International Monetary Fund. She is of the opinion that one should not omit these problems because transactions on international scale call for exchange of internal currency for foreign currencies and vice versa — irrespective of that, whether exchange of goods occurs between socialist and capitalist countries, or only between socialist countries. The author tries to judge the role played by money in exchange of goods with foreign countries, hence she characterizes — on possibly synthetical way — payment and account instruments employed in international accounts contemporarily. Describing them, the author presents at first the problems of decline of gold monetary function and a problem of gold and of foreign currencies in monetary reserves. Then she tries to compare the roles of Special Drawing Rights and transfer rouble as international currencies and means of accounting. Considering these questions the author comes to the conclusion that the way of transfer rouble creation is similar to national currency issuing during the period of, so called, credit automatism. It occurs then to some extent a transposition of principles of international currency issuing. It must give a room for doubt. According to the author, in order to let the transfer rouble perform functions of international currency on a full scale — what is desired after all and even necessary — a need exists for changing the technics of accounts and issue principles of the transfer rouble. The study is ended in reflections on money convertibility. Remarks are connected with conditions of introducing convertibility, with convertible currency and institutional instrument that should be used if there are no conditions for introducing convertibility.



Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016



Ruch Prawniczy, Ekonomiczny i Socjologiczny 40, 1978, z. 2, s. 111-129



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Uniwersytet im. Adama Mickiewicza w Poznaniu
Biblioteka Uniwersytetu im. Adama Mickiewicza w Poznaniu
Ministerstwo Nauki i Szkolnictwa Wyższego