Samofinansowanie przedsiębiorstw a ich przedsiębiorczość

Abstract

The paper presents an analysis of the state of enforcement of the principle of self-financing of companies (one of the 3 basic principles of the economic reform in Poland) and of its connection with the undertaking initiative of industrial companies. The analysis was made on the basis of materials published in 4 periodicals over the period of 3 years: 1982-1984. By "entrepreneurship is meant an undertaking initiative in the sphere of economy, mainly in the field of production, with the prospect of profit and of non-routine (and thereby risky) character. The state of enforcement of the reform legislation in the field of self-financing is far from satisfactory. Among the most popular practices is the so called "soft financing" expressed mainly in subsidizing and conceding tax (and other) exemptions without objective justification. This has certain negative effects in the sphere of economic behavior of companies, especially with regard to their entrepreneurship. Most generally, instead of undertaking profitable initiatives which could establish their position on the market the companies concentrate their efforts on the "game" with agencies of the Government in view of gaining profits without carrying out their proper activity. Thus make-believe entrepreneurship supersedes real initiative.