Normy (normatywy) w procesie finansowania świadczeń społecznych a racjonalność gospodarowania

Abstract

The article analyzes the role of norms (normatives) in the system of financing social benefits. This problem is highly relevant today in the situation of the necessity of launching economic mechanisms also in the non-material sphere. The author has analyzed feedbacks between social and economic functions of norms, and the ensuing necessity of their constant up-dating. The analysis encompasses: comparative, allocative and control functions of norms, and especially various variants of a stimulative function. This is followed by an analysis of different types and constructions of quantitative-task norms, and particularly - budgetary norms. Special attention has been devoted to the use of norms for obtaining a proper account - effect relationship. In this context, the author formulates a proposition of using a developed system of budgetary norms, e.g. expoitation norms referred to different economic units and types of economic activity. The deliberations end with a conclusion concerning the significance of norms for the economic calculus and improvement of the planning. Generally speaking, the point is to use norms as instruments allowing to rationalize the process of social benefits provision.