Streszczenie
The essential aim of this paper is to present results of the diagnosis of debt degree in enterprises using state-owned companies against payment. The major hypothesis states that the level of debt in enterprises, which use state-owned companies against payment is still too high although reveals the diminishing tendency. The empirical verification of this hypothesis has been done among enterprises using state-owned companies against payment from the Mazowiecki region, which concluded a contract with The Ministry of Treasury in the years 2000–2005. The assessment of debt degree in subjected enterprises has been made on the basis of the analysis of Debt to Assets Ratio, Debt to Equity Ratio and Long-term Debt to Equity Ratio and by taking advantage of data from financial statements from the period since the year after the moment of privatization to 2010.