专业疏忽、管理不善及玩忽职守。从最高审计署资料看1976-1980年波兰公司

IF 0.1 Q4 ECONOMICS
K. Lesiakowski
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引用次数: 1

摘要

1980年“团结”独立自治工会的诞生伴随着一场强大的修正主义运动。波兰社会期待着对爱德华·吉瑞克(Edward Gierek)领导的前政府的惩罚,因为直到那时,正是他们的政策导致了巨额外债和普遍的消费品短缺。在国家行政部门和波兰公司的管理中,浪费、腐败和职业疏忽被说了很多。最高审计署(Najwyższa Izba Kontroli, NIK) 1976-1980年进行的审计结果证明,这些意见在某种程度上是有道理的。审计文件中记录的信息与社会态度一致。由于当时的正式和法律条件,NIK的审计人员无法对最重要的公司进行调查,但他们设法证明了董事和经理的违法行为规模很大,而且逐年增加。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Professional Negligence, Mismanagement and Malpractice. Polish Companies in the Light of Supreme Audit Office Materials in the Years 1976-1980
Abstract The birth of the “Solidarity” Independent Self-governing Trade Union in 1980 was accompanied by a strong revisionist movement. The Polish society expected punishment for the previous administration, led by Edward Gierek, as it was their policy up to that point that resulted with enormous external debt and ubiquitous shortages of consumer goods. A lot was said about wastefulness, corruption and professional negligence, both in the state administration and in the managements of Polish companies. And these opinions were somehow justified, as evidenced by the results of audits performed by the Supreme Audit Office (Najwyższa Izba Kontroli, NIK) in the years 1976–1980. Information recorded in the audit documentation was in line with the social attitudes. Due to formal and legal conditions back then, NIK auditors could not inspect the most important companies, however they managed to prove that the scale of illegal actions committed by directors and managers was large and increased year by year.
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