Az önkormányzati tulajdonban lévő gazdasági társaságok jellegzetességei

Abstract

Companies owned by local governments have a significant economic and social importance because they manage public funds, they often provide public service and their role in employment is also crucial. These legal persons have a lot of special features compared to the profit-oriented commercial companies. In our essay, we introduce the most important features of these companies by examining the relevant legal regulations with a special regard to the organisation, the asset management and the rules of data disclosure of these companies. In addition to this dogmatic approach, we also describe some practical facts based on reports published by the State Audit Office of Hungary and as a result, we introduce an overall picture of the companies owned by local governments. Beyond the introduction of the special features of these companies, this essay also provides a decent example of the connection and the intergrowth of private law and public law institutions.