Szukana fraza: [Abstrakt = "The paper presents the methodology of analyzing household savings in the system of national accounts implemented in Poland in 1991, pursuant to the UN recommendations \(currently, it complies with the European System of National and Regional Accounts \- ESA'95\). The system includes accounts based on the system of institutional sectors \(the subjective system\) and accounts by types of activity \(the objective system\). The subjective system, analyzed in the paper, includes three types of accounts which constitute the system\: current accounts, accumulation accounts, and balance sheets. Current accounts describe processes in the national economy related to production, income generation, primary and secondary distribution of income and its use. Accumulation accounts record the sources of, and trends in financing fixed and working capital, and the ways in which financial assets and liabilities are disposed of. Balance sheets provide information on the assets and liabilities at the beginning and end of the reporting period as well as changes to their value in a given period. With regard to savings, such accounts determine their volumes, the flow of accumulation and net liabilities \(indebtedness\), and the resources and structure of the economy's financial assets. As a result of their macroeconomic character, these accounts do not describe differences in savings rates in the particular groups and types of households\; therefore, the data provided by such accounts do not constitute a basis for developing a policy of stimulating the propensity to save in the economy. \(original abstract\)"]
