Świadczenia społeczne i ich finansowanie w świetle polityki państwa i reformy gospodarczej

Abstract

The article analyzes and evaluates the scope of financing social benefits obtained in money and in kind in Poland. It is shown that dynamics of social benefits considerably outpaces dynamics of the national income, state budget and wages. An especially high growth rate has been recorded in social benefits in money in the eighties. Among social benefits in kind, a relatively worst situation can be observed in the case of education and health service. The author analyzes also the role of the state budget in financing social benefits and welfare prices (price subsidies from the budget) and their significant influence on the state budget deficit. Alongside the scope of financing, the analysis and evaluation encompass also the system of financing social benefits, first of all from the point of view of objective obstacles in applying target financing and assumptions of reform drafts from 1986 and 1988. Its draft from 1988 is still under discussion. The author proves that a full account of unit costs and an appropriate recording-reporting base making such account possible are a point of departure for improving all forms of financing social benefits.