Pogramy wieloletnie instrumentem efektywnego zarzadzania finansami publicznymi – fakt czy mit

• Authors: Postuła Marta , Kawarska Anna

Title variants

EN

Long-Term Programs as Instruments for the Effective Management of Public Finances: Fact or Myth?

• Languages of publication: PL EN

Abstracts

PL

Planowanie wieloletnie jest uznawane przez współczesną naukę za niezbędny instrument nowoczesnego zarządzania szeroko rozumianymi finansami zarówno prywatnymi, jak i publicznymi. Występuje ono od lat w gospodarce finansowej wielu państw na świecie, dlatego też zasadne jest dążenie do przyjęcia podobnego systemu w odniesieniu do finansów publicznych w Polsce. Skokowy wzrost znaczenia wieloletniego planowania finansowego (budżetowego) nastąpiło w Polsce wraz ze wstąpieniem do Unii Europejskiej. Świadczy o tym konieczność uwzględniania w krajowych planach społecznych, gospodarczych i finansowych nie tylko wspólnych celów Unii Europejskiej, ale także metod sporządzania planów, ustalania priorytetów, obszarów strategicznych itd. Polska, stając się członkiem Unii Europejskiej, stała się także w jakimś stopniu podmiotem planowania. Dotychczasowe rozważania prowadzą do wniosku, że najsilniejszy i bezpośredni związek planowania wieloletniego z planowaniem rocznym mają programy wieloletnie. W związku z tym celem niniejszego artykułu jest podjęcie się analizy tego instrumentu zarządzania środkami publicznymi ze szczególnym zwróceniem uwagi na wady i zalety tego rozwiązania. Autorka artykułu zaproponowała też wprowadzenie konkretnych zmian w odniesieniu do programów wieloletnich, co jej zdaniem podniesie efektywność zarządzania środkami publicznymi przeznaczonymi na ich realizację.

EN

Long-term planning is recognized by modern science as an indispensable tool for the modern management of broadly understood finances, both private and public. It has been present for years in the financial management of many countries throughout the world. Therefore, it is reasonable to strive to adopt a similar system in relation to public finances in Poland. The sudden importance of long-term financial planning (budgeting) occurred in Poland along with its accession to the European Union. This is borne out by not only the need for social, economic, and financial national plans to take into account the common objectives of the European Union, but also the methods for preparing the plans, establishing priorities, strategic areas, etc. Poland, in becoming a member of the European Union, has also, to some extent, become the subject of planning. Current considerations lead to the conclusion that the strongest and most direct link of long-term planning with annual planning is long-term programs. Thus, the objective of this paper is to undertake analysis of this instrument of public finance management, with special emphasis on the pros and cons of such a solution. The author also proposed specific changes in relation to the multiannual programs that, in her opinion, will increase the effectiveness of the management of public funds allocated for their implementation.

Keywords

EN

planning medium-term; long-term programs; effectiveness; public finance

• Publisher: Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
• Journal: Problemy Zarządzania
• Year: 2016
• Issue: 4/2016 (63), t.1
• Pages: 139 - 158

Dates

published

2016-11-30

Contributors

author

Postuła Marta

• Faculty of Management, University of Warsaw

author

Kawarska Anna

• Faculty of Management, University of Warsaw

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Identifiers

ISSN

1644-9584

DOI

10.7172/1644-9584.63.10