Ewolucja przesłanek postępowania naprawczego przedsiębiorstw państwowych w Polsce

Abstract

The paper contains an analysis of assumptions there are for the repair procedure towards the state enterprises in two periods: in the years 1983-1990 and after 1990. The first period was characterized by two modes of repair action: interior action, called self-sanation, and the commissariat board. The premisses to start repair action had a financial and non-financial character, connected with a negative evaluation of the work of the enterprise’s organs. Using the institution of sanation in the case of the state enterprise made it difficult for a general, ambiguous formulation of premisses for starting a repair action by the then legislature. A basic turn, which took place after 1990, consisted in replacing the hitherto modes of action by onestage proceedings carried out by the commissariat board. The premisses for initiating them have been limited to the state of loss or inability to pay dividend by the enterprise on its income after taxation. The author emphasizes that the like premisses may constitute the basis for a decision about liquidation of the enterprise.