Ekonomiczne i prawnicze aspekty rozrachunku gospodarczego przedsiębiorstw państwowych

Abstract

Both principle of „khozraschet" and juristic personality characterize the state enterprises in the Polish economic legislation. The first one implies a form of their management accepted in the planned economy of the Soviet type, the other consists in participation in the exchange of commodities according to the civil law rules. The principle of „khozraschet" defines the aim of the activity of enterprises as the implementation of the planned tasks. They settle accounts with the State which supplies them with the financial means, by final effect of their activity. The system of planned economy can be more or less centralized. In both cases different types of „khozraschet" should be applied.