Registrovaný sociálny podnik v postavení neziskovej účtovnej jednotky

Abstract

Registered social enterprise is a subject of social economy with the main aim is to achieve a measurable positive social influence. The subject of the social economy might be legally defined non-profit accounting entities as well as businesses, cooperatives or sole traders who are employers. The object of our research is a registered social enterprise in the position of a non-profit accounting entity, which has a special position in fulfilling its mission. The paper is focused on examining of the registered social enterprise in general and in the conditions of non-profit accounting entities in particular. The result of the registered social enterprise examination is to point out its importance and to analyze its particularities as a non-profit accounting entity.