ENTERPRISES ANALYSIS IN THE PRE-PRIVATISATION PROCESSES, STANDARDIZATION METHODOLOGY (Standaryzacja metodyki analizy przedsiebiorstwa w procesach przedprywatyzacyjnych)

The paper is an attempt to describe the privatisation process in Poland and standards that are followed. The focus is on pre-privatisation analyses. Despite frequent changes in the regulations, they still lack consistency. One of the examples that is analysed is as follows: what is the use of the pre-privatisation analysis (analysis of the judicial status of the company's property and company valuation) if the decision to privatise has already been taken at one of the previous stages. In general, there is a need to harmonise and standardise methodology of the privatization process.