The Financial Aspect of the Operation of Non-Public Higher Education Institutions (HEI) in Poland

Higher education institutions in Poland cannot rely on subsidies to cover their costs. To survive and compete on the market, non-public schools must generate a positive financial result. They can therefore be considered as specific forms of enterprises operating in the market of educational services. The purpose of this paper is to present the basic financial categories of non-financial institutions in Poland over the last ten years.