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EN
The article presents the specificity of the corporate governance of municipal firms. It also presents the result of empirical research concerning effectiveness of the mechanisms of the owner’s supervision of municipal firms. The final part of the article presents the directions of the improvement of the corporate governance of these firms.
PL
W artykule zaprezentowano specyfikę nadzoru korporacyjnego przedsiębiorstw komunalnych. Ponadto przedstawiono wyniki badań empirycznych dotyczących efektywności mechanizmów nadzoru właścicielskiego przedsiębiorstw komunalnych. W końcowej części artykułu omówiono kierunki doskonalenia nadzoru korporacyjnego tych przedsiębiorstw.
EN
The article presents discussion around the essence and meaning of the privatization of public aims. The presentation of methods of their privatization, and detailed analysis of popular so-called: order “in house”. The entire problem was presented in the context of the performance of the owner’s supervision over a company performing this type of order. Further, the article presents the case study of functioning of this type of companies and presents the model of the supervisory structure on the example of research of empirical municipal companies end tools of the accountancy helping supervisory mechanisms in special municipal companies. The final part of the article presents conclusions from the research.
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