Konsekwencje i uwarunkowania prawne rachunku ekonomicznego
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Date
1984
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Wydział Prawa i Administracji UAM
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Effects and legal conditioning of economic calculus
Abstract
A notion of economic calculus is introduced to legal provisions not for the
first time. Presently though it has to be restudied on account of changes in legal
position and in tasks of state enterprise.
Explication of the term is necessary on account of several reasons. It was
previously used in different meanings. The Act of State Enterprises of 1981 includes
provisions indicating at the need of operating enterprise on the grounds of
economic calculus (thus it became a statutory notion). Several legal effects conditioning
implementation of that method of activity are related to it. Yet, contents of
economic calculus is not defined in the statutory provisions as well as a self-
- accounting method which used to be compulsory before. Besides, the Resolution
No, 224 of the Council of Ministers introducing in 1964 the economic calculus and
offering more precise explications on that method was revoked on 1982. A question
of defining economic calculus against a bacground of other obligatory methods of
activity for state enterprises is of particular importance. That situation can give
rise to various misunderstandings and bar a consistent application of economic
calculus in economic practice.
Implementation of economic calculus depends on several factors deciding
whether economic calculus has a substantial importance also in the legal language
or it remains a mere declaration without any specific contents.
First of all, in the light of legal provisions, a scope of subjects whose activity
is to be conducted according to that method was changed. Economic calculus first
known as „a method of decision-making" became a „general method of operating
state enterprises", including all moves. Economic calculus was thus formally shifted
to the level of enterprise and it became one of essential elements of its functioning.
It may suggest a change in sense of the calculus.
The calculus method, upon its implementation, calls for an unrestrained legal
independence of state enterprises, as a prerequisite. All legal solutions introduced
which increase competence of enterprise organs are right and justified. They should
make their decisions independently and operate enterprise according to the law to
fulfill its tasks. In turn, state organs can make decisions refering to enterprise operation only when it is provided so in the statutes. Important legal regulation in
implementation of the calculus are: defining a procedure of decision making, specifying
legal means, enterprise is entitled to, against external decisions directed to it,
introducing material liability of supervising organ.
It is difficult to offer an explicit answer wheter a breach of economic calculus
is to be treated as an infringement upon the law according to provisions on supervision,
or whether there is a question of legal consequences at all.
Usefulness of the calculus depends on its correctness. It is in turn conditioned
by validity of economic parameters. It is also important for the decision-making
subjects to possess sufficient and reliable data in the moment of decision. Improvement
in qualifications of management and data collecting employees is therefore
indispensable.
A problem of relation between implementation of economic calculus and protection
of environment is not solved.
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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 46, 1984, z. 2, s. 57-75
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ISBN
ISSN
0035-9629