Status prawny zastępcy dyrektora oraz głównego księgowego w przedsiębiorstwie państwowym

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Wydział Prawa i Administracji UAM

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Remarks on the legal polistion of deputy-managers and the chief accountant in a state enterprise


Deputy managers and the chief accountant belong to the so-called inner-circle management of an enterprise. Their legal position is specifically connected with the legal status of the manager of an enterprise. The manager is an organ of an enterprise and he is equipped with all managing powers with the exception of those reserved for the organs of the self-goverment of the crew. Therefore the tasks, and especially the powers of deputy managers and the chief accountant are always derivative of the manager's powers. The latter defines the range of tasks and powers of deputy managers in organizational regulation, relegating to his deputies a part of his own tasks and duties together with the responsibility for carring them out. Because of this the legal position of deputy managers is to some extent similar to the position of plenipotentiaries of an enterprise. Somewhat different is the way of defining the tasks, rights and duties of the chief accountant in an enterprise. In that case some tasks and powers which may be carried out exclusively by the chief accountant are defined directly in legal provisions. Deputy managers as well as the chief accountant are appointed by virtue of the manager's decision with the prior consent of the employees' council. The same procedure applies to the removal of deputy managers and the chief accountant. However, the content of the employment relationship of those persons is defined solely by the manager. He is also their service superior and he is equipped with powers to apply sanctions within the system of liability for order transgressions. Thus, the employment status of deputy managers and the chief accountant differs considerably from the one of the manager of an enterprise and is much closer to the legal position of other employees, with exceptions defined in Art. 69 of the Labour Code.



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Ruch Prawniczy, Ekonomiczny i Socjologiczny 49, 1987, z. 4, s. 69-83



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