EN
In international practice the health service financing systems may take one of the three forms: with the State playing an essential role (for instance NHS in the UK); based on self-governing institutions financed by contributions paid by the population (Health Authorities in Germany); and taking advantage of personal insurance (e.g. USA). In Poland the reform of the health service system has been attempted for almost 20 years. As a result, the years 1999-2002 were the period of Health Authorities, and in 2003 the National Health Fund was established. A system whose implementation was not completed was replaced with a new one. The previous system of Health Authorities provoked a lot of criticisms; yet, it was not evaluated accurately and thoroughly, although it gave some room for corrections, for instance regarding the management of finance. The system flaws resulted from inadequately elaborated solutions at its introduction. Also the new Fund-based system is arousing many controversies already at its start, the main source of which is the fact that the Fund seems to express a centralised approach to society’s healthcare.