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Problem określenia właściciela ekonomicznego majątku i akcji spółek Skarbu Państwa

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Postuła I.
Nauki o Zarządzaniu
|
2013
|
issue 3(16)
91-108
EN
The purpose of the article is to indicate the economic owner of the State Owned Companies’ (SOCs’) property and shares. The research consists of regulation analysis and large sample analysis conducted among SOCs’ management and supervisory boards’ members and officials of Polish Ministry of Treasury that supervise SOCs. The research findings indicate that the entities that may be regarded as the economic owner of SOCs’ property and shares are not the legal owners of these assets at the same time. This condition may evoke conflicts in residual situations, lead to the ineffective allocation of assets and generate transaction and property rights costs.
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