Finansowanie i otoczenie prawne podmiotów ekonomii społecznej

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Finansowanie i otoczenie prawne podmiotów ekonomii spoïecznej pod redakcjÈ

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Jerzego Hausnera

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Finansowanie i otoczenie prawne podmiotów HNRQRPLLVSRïHF]QHM autorzy:

Marek Benio Maria Kosek-Wojnar Anna Królikowska $PEURĝ\0LWXĂ 5DGRVïDZ6NLED .U]\V]WRI6XUöZND Teresa Zagrodzka

Kraków 2008 )LQDQVHSXEOLF]QHDHNRQRPLDVSRïHF]QD

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Maria Kosek-Wojnar, Krzysztof Surówka )LQDQVHSXEOLF]QHDHNRQRPLDVSRïHF]QD 2JöOQDFKDUDNWHU\VW\NDVHNWRUDğQDQVöZSXEOLF]Q\FK                                                 ,VWRWDVHNWRUDSXEOLF]QHJR                                                                      3RGPLRW\VHNWRUDSXEOLF]QHJRZ3ROVFH                                                           'RFKRG\LZ\GDWNLVHNWRUDğQDQVöZSXEOLF]Q\FKZ3ROVFH                                          %XGĝHWSDñVWZDMDNRRJQLZRVHNWRUDğQDQVöZSXEOLF]Q\FK                                          3XEOLF]QHIXQGXV]HFHORZHMDNRRJQLZRVHNWRUDğQDQVöZSXEOLF]Q\FK                                 *RVSRGDUNDğQDQVRZDMHGQRVWHNVDPRU]ÈGXWHU\WRULDOQHJRDHNRQRPLDVSRïHF]QD                          2UJDQL]DFMDLSRGVWDZ\SUDZQHIXQNFMRQRZDQLDMHGQRVWHNVDPRU]ÈGXWHU\WRULDOQHJRZ3ROVFH            %XGĝHWMDNRQDU]ÚG]LH]DU]ÈG]DQLDğQDQVDPLMHGQRVWHNVDPRU]ÈGXWHU\WRULDOQHJRļSURFHGXUDEXGĝHWRZD  2UJDQL]DF\MQRğQDQVRZHIRUP\IXQNFMRQRZDQLDMHGQRVWHNVDPRU]ÈGXWHU\WRULDOQHJR                    $QDOL]DV\WXDFMLğQDQVRZHMMHGQRVWHNVDPRU]ÈGXWHU\WRULDOQHJRZ3ROVFH                             /LWHUDWXUD                                                                                         

           

$PEURĝ\0LWXĂ 3RPRFSXEOLF]QDZVHNWRU]HHNRQRPLLVSRïHF]QHM ,VWRWDL]DVDG\XG]LHODQLDSRPRF\SXEOLF]QHM                                                          3RPRFSXEOLF]QDSRDNFHVML3ROVNLGR8(                                                            5RG]DMHSRPRF\SXEOLF]QHM                                                                         3URFHGXU\ZSRVWÚSRZDQLXRSRPRFSXEOLF]QÈ                                                       /LWHUDWXUD                                                                                         

    

Anna Królikowska 3RGVWDZRZH]DVDG\ğQDQVRZDQLDSRGPLRWöZHNRQRPLLVSRïHF]QHM )LQDQVRZDQLH]ZURWQH                                                                             =DNUHVNRQWUROLQDGSU]HGVLÚELRUVWZHP                                                            &HOLRNUHVğQDQVRZDQLD                                                                       

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&HQDOXERF]HNLZDQ\]ZURW]LQZHVW\FML                                                          'RVWÚSQRĂÊğQDQVRZDQLDSR]LRPU\]\NDLQZHVW\FML                                               =DEH]SLHF]HQLD                                                                              (ODVW\F]QRĂÊZF]DVLH                                                                        =ZURW]LQZHVW\FML                                                                            5\]\NRLQZHVW\FML 2SFMHZ\MĂFLD                                                                                'RVWÚSGRLQIRUPDFML                                                                          6SRïHF]Q\ZL]HUXQHNLQZHVWRUD                                                                7\S\LQVWUXPHQWöZ]ZURWQ\FK                                                                      ,QVWUXPHQW\GïXĝQH                                                                            ,QVWUXPHQW\XG]LDïRZH                                                                        ,QZHVWRU]\                                                                                       %DQNL                                                                                       )XQGXV]Hventure-capital                                                                       *LHïG\SDSLHUöZZDUWRĂFLRZ\FK                                                                 )LQDQVRZDQLHHNRQRPLLVSRïHF]QHM                                                                  7UDG\F\MQLğQDQVLĂFL                                                                          )LQDQVLĂFLVROLGDUQL                                                                            ,QZHVW\FMHVROLGDUQHļQDU]ÚG]LD                                                                 3RV]XNLZDQLHUöZQRZDJL /LWHUDWXUD                                                                                         

                     

Teresa Zagrodzka =DU]ÈG]DQLHğQDQVDPLZSRGPLRWDFKHNRQRPLLVSRïHF]QHM 3ODQRZDQLH                                                                                     %XGĝHW                                                                                      6]DFRZDQLHNRV]WöZSHUVRQHOX                                                                  6]DFRZDQLHNRV]WöZDGPLQLVWUDF\MQ\FK                                                           3ODQRZDQLHZNïDGXZïDVQHJRGRSURMHNWöZ                                                        3ROLW\NDğQDQVRZDRUJDQL]DFMLDEXGĝHWFDïNRZLW\ :VNDěQLNLEXGĝHWRZH                                                                         =DNïDGDQ\SR]LRP]\VNXZEXGĝHFLH                                                              (IHNW\ZQRĂÊEXGĝHWX                                                                          5HDOL]DFMDļNRQWURODEXGĝHWX                                                                      3RG]LDïRGSRZLHG]LDOQRĂFLZ]DU]ÈG]DQLXSURMHNWHP                                                3ODQNRQW                                                                                    :HZQÚWU]QHSURFHGXU\LUHJXODFMH                                                               $UFKLZL]DFMDGRNXPHQWDFML                                                                     3URFHGXUDGRNRQ\ZDQLD]DNXSöZXVïXJLWRZDUöZ                                                  0RQLWRULQJKDUPRQRJUDPXSU]HSï\ZöZğQDQVRZ\FK                                               %LHĝÈF\PRQLWRULQJZ\GDWNöZ                                                                  (ZDOXDFMD                                                                                       $QDOL]DSU]\MÚW\FKZVNDěQLNöZ                                                                  2FHQDU\]\NDğQDQVRZHJRRUJDQL]DFML                                                               =\VNļğQDQVRZ\LVSRïHF]Q\                                                                       

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5DGRVïDZ6NLED 3UDZRF\ZLOQHDG]LDïDOQRĂÊSRGPLRWöZHNRQRPLLVSRïHF]QHM 2VRE\ğ]\F]QH                                                                                  2VRE\SUDZQH                                                                                   3RVWÚSRZDQLHUHMHVWURZH                                                                          6WDWXW                                                                                          3U]HGVLÚELRUFDLSU]HGVLÚELRUVWZR                                                                  5HSUH]HQWDFMD                                                                                   &]\QQRĂÊSUDZQDRĂZLDGF]HQLHZROL                                                               3RGVWDZRZHURG]DMHF]\QQRĂFLSUDZQ\FK                                                            :DG\RĂZLDGF]HQLDZROL                                                                          )RUPDF]\QQRĂFLSUDZQHM                                                                         6NXWNLQLH]DFKRZDQLDZïDĂFLZHMIRUP\                                                              3U]HGVWDZLFLHOVWZRLSHïQRPRFQLFWZR                                                              3URNXUD                                                                                        =RERZLÈ]DQLD                                                                                   2IHUWD                                                                                         $XNFMDSU]HWDUJXPRZDSU]HGZVWÚSQD                                                             2PöZLHQLHW\SRZ\FKXPöZ                                                                      8PRZDNXSQDVSU]HGDĝ\                                                                    'DURZL]QD                                                                                 8PRZDQDMPX                                                                              8ĝ\F]HQLH                                                                                  3Rĝ\F]ND                                                                                   8PRZDRG]LHïR                                                                             8PRZD]OHFHQLD                                                                            ,QQHXPRZ\ļXPRZ\QLHQD]ZDQH                                                             6SöïG]LHOF]DXPRZDRSUDFÚ                                                                 /LWHUDWXUD                                                                                         

                          

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0DMÈWHNSRWU]HEQ\GR]DïRĝHQLDIXQGDFML                                                         ']LDïDOQRĂÊJRVSRGDUF]DIXQGDFML                                                              /LNZLGDFMDIXQGDFML                                                                           )XQGXV]HIXQGDFMHQLHVDPRLVWQH]ZLÈ]NLIXQGDFML                                                6SöïG]LHOQLH                                                                                     =DJDGQLHQLDRJöOQH                                                                          6WDWXW                                                                                     8WZRU]HQLHVSöïG]LHOQL                                                                       &]ïRQNRZLHVSöïG]LHOQL                                                                       8SUDZQLHQLDF]ïRQND                                                                         2ERZLÈ]NLF]ïRQND                                                                           8WUDWDF]ïRQNRVWZD                                                                          8G]LDï\F]ïRQNRZVNLHVSöïG]LHOQL                                                                )XQGXV]]DVRERZ\                                                                           )XQGXV]HUH]HUZRZH]DSDVRZH                                                                :NïDG\F]ïRQNRZVNLHZVSöïG]LHOQL                                                              2GSRZLHG]LDOQRĂÊF]ïRQNöZ]DVWUDW\ELODQVRZH                                                   2UJDQ\VSöïG]LHOQL                                                                           /XVWUDFMDVSöïG]LHOQL                                                                          6DPRU]ÈGVSöïG]LHOF]\                                                                       6]F]HJöOQHURG]DMHVSöïG]LHOQL                                                                 /LWHUDWXUD                                                                                         

                     

Marek Benio 3UDZRSUDF\:\EUDQH]DJDGQLHQLDLVWRWQHGODSRGPLRWöZVHNWRUDHNRQRPLLVSRïHF]QHM LRVöEZQLFK]DWUXGQLRQ\FK :\EöUIRUP\]DWUXGQLHQLD                                                                         5RG]DMHXPRZ\RSUDFÚ                                                                           &]DVSUDF\                                                                                       *RG]LQ\QDGOLF]ERZH                                                                         

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Uniwersytet Ekonomiczny w Krakowie

Krzysztof Surówka

Uniwersytet Ekonomiczny w Krakowie

Finanse publiczne DHNRQRPLDVSRïHF]QD

1. Ogólna charakterystyka sektora ğQDQVöZSXEOLF]Q\FK 1.1. Istota sektora publicznego

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36

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Anna Królikowska Bank DnB NORD

Podstawowe zasady ğQDQVRZDQLDSRGPLRWöZ HNRQRPLLVSRïHF]QHM

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1. Finansowanie zwrotne

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39

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3. Inwestorzy

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Transfer kapitału

Pośrednicy

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Przedsięwzięcia

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3.2. Fundusze venture-capital

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Pośrednicy

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Akcje, obligacje, bony skarbowe (950–0)

Pożyczka, udział w kapitale (50–1000)

Środki pieniężne (1000)

Podmiot ekonomii społecznej

Instytucja finansowa

Inwestor

Lokata, jednostka funduszu inwestycyjnego

Spółki giełdowe, samorząd terytorialny, Skarb Państwa

Odsetki/dywidenda, sprawozdania, PR

Zysk (100)

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Instytucja finansowa

Inwestor

Lokata, jednostka funduszu inwestycyjnego

Odsetki/dywidenda, sprawozdania, PR

Zysk (100) Darowizna (0–100) Organizacja pozarządowa

Darowizna (0–100)

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67

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100

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17. Omówienie typowych umów

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Uniwersytet Ekonomiczny w Krakowie

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139

3.1. Godziny nadliczbowe

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Maïopolska Szkoïa Administracji Publicznej Uniwersytetu Ekonomicznego w Krakowie (MSAP) Jednostka pozawydziaïowa Uniwersytetu Ekonomicznego w Krakowie o profilu edukacyjno-doradczym specjalizuje siÚ w problematyce spraw publicznych. Powstaïa w 1997 r. na mocy decyzji Senatu Akademii Ekonomicznej w Krakowie. Cele dziaïania: • oddziaïywanie na rozwój spoïeczno-gospodarczy Maïopolski, kraju i regionów Europy • doskonalenie jakoĂci polityk publicznych • poprawa funkcjonowania administracji publicznej w Polsce • podnoszenie konkurencyjnoĂci i innowacyjnoĂci gospodarek lokalnych i regionalnych Obszary aktywnoĂci: • monitoring i ewaluacja polityk, programów i projektów publicznych • innowacje, organizacja transferu technologii • wspieranie przedsiÚbiorczoĂci • rynek pracy i bezrobocie • ekonomia spoïeczna • komunikacja i partycypacja spoïeczna • doskonalenie procedur administracji w urzÚdach • zarzÈdzanie projektami • etyka i zapobieganie korupcji • zarzÈdzanie wspóïpracÈ miÚdzynarodowÈ w samorzÈdzie terytorialnym

Publikacja zostaïa wydana w ramach projektu „W poszukiwaniu polskiego modelu ekonomii spoïecznej” realizowanego przy udziale Ărodków Europejskiego Funduszu Spoïecznego (PIW EQUAL). WiÚcej informacji o projekcie znajduje siÚ na stronach internetowych: www.ekonomiaspoleczna.pl; www.ekonomiaspoleczna.msap.pl

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