Matysiak, Andrzej2017-01-052017-01-051983Ruch Prawniczy, Ekonomiczny i Socjologiczny 45, 1983, z. 4, s. 205-2220035-9629http://hdl.handle.net/10593/17209The stude is an attempt at reconstruction of a financing system of socialist economy. Its main task was to answer the query whether a socialist enterprise has a "soft" budget as it is maintained by J. Kornai and whether it 4s resulted by a paternalist State policies. The soft budget, according to J. Kornai is characteristic only for socialist enterprises and consists in having higher expenditures than incomes from sales and the initial financial reserves. The first part of the article explains a notion of "socialist production relations", assuming that these are determining solutions in the financial system. The article presents a position of State, enterprise and households in the economic structure of socialism and indicates at a range of market relatons. The reconstruction of financial system of State and enterprise in this system was carried out on the basis of the above findings. The author formulated a statement that a State and enterprise are toughly financing labor inputs which are, in socialism the only cost of production. A degree of toughness in financing labor inputs is varied in relation to State policies. Soft financing of materialized labor inputs in enterprise results from naturalisation of surplus product in socialism.polinfo:eu-repo/semantics/openAccessArtykuł