EN
The article covers the presentation of a conception which assumes that in the light of the binding legal regulations higher education institutions are to be treated as enterprises. For that purpose, presented are views concerning application of public establishment, public corporation construction for defining the role of higher education institutions. Moreover, due to the thesis posed that such institutions regardless of being state or non-state ones offer services, discussed were the organisational and legal forms which according to the act on public procurement law allow a higher education institution to run business activity. Further the article presents an argument to show the correctness of the thesis posed that higher education institutions’ activity allows to treat them as enterprises by their having the features of business activity within a range allowed by the law.