Open AccessBudżet roczny - narzędzie stabilizacji czy destabilizacji systemu finansowego JST?
Author(s) -
Marek Dylewski
Publication year - 2017
Publication title -
kwartalnik kolegium ekonomiczno-społecznego studia i prace
Language(s) - English
Resource type - Journals
ISSN - 2082-0976
DOI - 10.33119/kkessip.2017.1.6
Subject(s) - local government , hierarchy , government (linguistics) , business , finance , point (geometry) , public finance , accounting , economics , public administration , political science , mathematics , macroeconomics , linguistics , philosophy , geometry , market economy
The objective of this study is to answer the question should the annual budget continue to be the basic document and the basis for the financial management of local governments, or is it necessary to make changes in the budget system. These doubts arise from the research question: whether the referred annual budget in the current conditions is a tool of stabilization of the financial system of local government units or not? Introduced in the Public Finance Act of 2009, the system of two independent documents, i.a. the annual budget and the long-term financial forecast, without specification of hierarchy, relationship and connection between these documents, does not lead to financial stability of local government from both the point of view of implementation of the budget and the consequences of decisions made by the local government authorities. The lessons that have been learned indicate that the annual budgeting is increasingly leading to destabilization of the financial system of local government units