Abstract
The essential aim of this paper is to present results of the diagnosis of enterprises’ using state-owned companies against payment ability degree to The Ministry of Treasury’s debt service. The major hypothesis affirms that the most of enterprises, which use state-owned companies against payment are characterized by the low, although undergoing the improvement level of ability to The Ministry of Treasury’s debt service. The empirical verification of this hypothesis has been done among enterprises using state-owned companies against payment from Masovian voivodeship, which concluded a contract with The Ministry of Treasury in the years 2000–2005.