The main objective of the article is an attempt to identify factors/determinants conditioning the development of enterprises in Poland in recent years. The author will also try to indicate the dominant behaviours related to the notion of entrepreneurship among the owners of the enterprises under study. In addition to the literature analysis, the author chosea survey in the form ofa structured interview with business owners as another research method - the survey was carried out in 2015 and 2017 and in 2019/2020 in 200 purposively selected enterprises from the SME sector, which are based in Poland and were established in the last 5 years. After the analysis of the literature and the results of the conducted survey, obviously bearing in mind its pilot character, the author clarified the names of the selected indicators/determinants and expanded their list by those he considered useful from the point of view of the general purpose of the survey - 9 indicators/determinants. In the author’s opinion, the developed indicators/determinants make it possible to assess the level of enterprise development (direction and pace of changes) depending on selected factors of the local and institutional environment, internal factors, the level of achieved financial results, sources of financing.