http://hdl.handle.net/11089/19500 2026-04-05T07:55:58Z http://hdl.handle.net/11089/38253 Świadczenia społeczne i ich finansowanie w świetle polityki państwa i reformy gospodarczej Chechliński, Janusz The article analyzes and evaluates the scope of financing social benefits obtained in money and in kind in Poland. It is shown that dynamics of social benefits considerably outpaces dynamics of the national income, state budget and wages. An especially high growth rate has been recorded in social benefits in money in the eighties. Among social benefits in kind, a relatively worst situation can be observed in the case of education and health service. The author analyzes also the role of the state budget in financing social benefits and welfare prices (price subsidies from the budget) and their significant influence on the state budget deficit. Alongside the scope of financing, the analysis and evaluation encompass also the system of financing social benefits, first of all from the point of view of objective obstacles in applying target financing and assumptions of reform drafts from 1986 and 1988. Its draft from 1988 is still under discussion. The author proves that a full account of unit costs and an appropriate recording-reporting base making such account possible are a point of departure for improving all forms of financing social benefits. 1992-01-01T00:00:00Z http://hdl.handle.net/11089/38252 W sprawie ekonomiczno-finansowych aspektów funkcjonowania przemysłowej służby zdrowia Smoleń, Marek M. In discussions on the reform of health and welfare services in Poland carried for several years now most attention has been focussed on problems connected with the health policy sphere rather than modification of the functioning economic-financial system. Similarly, these discussions have been omitting the sphere of the industrial health service, and especially its place and role in a work establishment, or more precisely - its role in the system of socio-welfare benefits provided by particular economic entities. The present article presenting problems connected with the functioning of the industrial health service from the side of financing its operation is a contribution to discussions on ways of improving the economic-financial system of health services in Poland. There are also advanced suggestions regarding possibilities of allocating bigger financial resources for the industrial health service by particular economic entities, which would pave the way its desirable development in the future. 1992-01-01T00:00:00Z http://hdl.handle.net/11089/38251 Fundusze socjalne przedsiębiorstw jako czynnik różnicowania poziomu zaspokojenia potrzeb załóg pracowniczych Bury, Andrzej The article presents the principles of forming autonomous socio-welfare funds in socialized enterprises. The author has pointed out consequences of the reform of these principles carried out in 1982. In his opinion, these principles did not solve the old dilemma as to functions of these funds - egalitarian or motivating function. It is also emphasized that despite the fact that assumptions of the reform aimed at ensuring an egalitarian nature of social services the functioning of the reformed principles has produced an opposite effect. The author voices in favour of equipping these funds with an egalitarian character. 1992-01-01T00:00:00Z http://hdl.handle.net/11089/38249 Dochody i wydatki przedszkoli w świetle studium przypadku Czechowska, Iwona Kindergartens are budgetary units financed in the form of net budgeting. Relations of net type mean that the budget covers only shortages and only surpluses of a given unit are incomes of the budget. Budgetary units finance all their incomes and outlays, but they do not amortize fixed assets and do not pay taxes the way enterprises do it. In order to improve the administrative-financial management there have been set up economic-administrative sections of schools subordinated directly to appropriate inspectors of education. These sections are budgetary units. The main source of incomes of a budgetary unit (kindergartens under study) were grants from the budget, while their revenues, i.e. payments for services made by the population were of a supplementary character. Compulsory payments collected for services provided by kindergartens accounted for ca. 12 per cent of their revenues, which was incompatible with an assumption that a budgetary unit should cover 60 per cent of costs from its own revenues. Moreover, such payments are not dependent on the level of incomes per one person in a family. Activity of the personnel is not connected with revenues obtained by kindergartens. A solution, in which the size of revenues is not directly related to the quantity and quality of services offered by kindergartens, does not conform with the concept of a budgetary unit. Hence a conclusion that a kindergarten must continue to be a budgetary unit. 1992-01-01T00:00:00Z