Wierzbicki, Janusz2017-07-122017-07-121968Ruch Prawniczy, Ekonomiczny i Socjologiczny 30, 1968, z. 3, s. 327-3430035-9629http://hdl.handle.net/10593/18491The notion of "khozraschet" appeared in Soviet economy in the period of far-reaching centralization. It meant then a combination of central management of the state enterprises with some degree of their freedom in the fulfilment of commitments to increase production and lower production cost. This method of management was always connected with the principle of financial self-sufficiency of enterprises. The notion of "khozraschet" appeared in Polish economy in 1950, in the period of adoption in this country of the Soviet business management and financial system. Since 1956 another meaning of "khozraschet" has become more popular. This term has been used to denote a limited scope of state enterprises freedom in choosing their own production and investment tasks on the basis of economic calculation, Actually the enterprises have not acquired such freedom in production decissions and their freedom in investment decisions has been limited to very small undertakings. In practice, "khozraschet" continues to be associated in most cases with the principle of financial self-sufficiency. This principle is, however, supplemented with the principle of delimitation of the state enterprise funds from the state budget. Without this delimitation the state enterprises could not be independent in their production and investment decisions (even within a limited scope). The problem of fund delimitation of state enterprises becomes complicated when the enterprise makes use of the bank credit to complete its own funds. l i miting of bank credit and paying it back from the enterprises own funds confirms the principle of delimitation of the state enterprises funds from the state budget, but this is the case only so far as the investment credit is concerned. Easy possibility of obtaining short-term credit for current production needs makes credit similar to budget subsidies. The future increase of the state enterprises independency in the field of production decisions would require an adequate change in principles of crediting enterprises by the bank.polinfo:eu-repo/semantics/openAccessArtykuł