Budżet obronny w budżecie zadaniowym państwa polskiego

• Autorzy: Stańczyk K. , Płaczek J.

Warianty tytułu

EN

Defence budget in the task budget of the Polish State

• Języki publikacji: PL

Abstrakty

EN

The task budget functions successfully in several countries of the world (the Netherlands, Great Britain, New Zealand, France, the United States). In some others there are intensive preparations to devise and implement it. Poland (and Slovakia) are just undertaking this kind of activities. It is a new approach towards constructing the budget of the state. Currently the budget classification is quite complicated (the division into its part, branch, chapter, paragraph) and therefore it is difficult to measure the results of public spending. Also it is not easy to assess if the assets are rationally distributed and spent. The change of classification into tasks results, among others, from insufficient transparency of the budget classification. The new approach is explicitly based on defining tasks and sub-tasks. Additionally a proper measure of task accomplishment was differentiated for each sub-task. Also the measure of target value was defined. When the sub-tasks are formed like this, financial assets are calculated for a given budget (fiscal) year and two consecutive years in the future. Due to this conception the transparency of expenditures increases which means a better understanding of the budget of the state among people who do not professionally deal with accounting and finances. Revolutionary thinking in this respect may be referred to forming clear aims by decision makers and the ways to measure their accomplishment. Consequently it is to bring the increase in public institutions’ effectiveness as it is possible to define what a given budget institution (cell) does and how much it needs to perform its activities and what the sources of these assets are. Thus the task budget is the next stage of getting knowledge about the budget process. It is not only quotas subordinated to selective holders but a very detailed picture of the whole public economy.

Słowa kluczowe

PL

budżet obronny; budżet zadaniowy

EN

defence budget; task budget

• Wydawca: Akademia Sztuki Wojennej
• Czasopismo: Zeszyty Naukowe AON
• Rocznik: 2008
• Tom: nr 2(71)
• Strony: 201--215
• Opis fizyczny: Bibliogr. 8 poz., tab.

Twórcy

autor

Stańczyk K.

• Akademia Obrony Narodowej

autor

Płaczek J.

• Akademia Obrony Narodowej

Bibliografia

• 1. E. Denek, J. Wierzbicki, J. Sobiech, J. Wolniak, Finanse publiczne, Warszawa 1995.
• 2. Finanse publiczne i prawo finansowe pod red. C. Kosikowskiego i E. Rudkowskiego, Warszawa, 2006.
• 3. C. Kosikowski, Prawne aspekty realizacji za sa d jawności i przejrzystości finansów publicznych, „Kontrola Państwowa" 2005, Numer specjalny.
• 4. W. Misiąg, Jawność i przejrzystość a efektywność finansów publicznych, „Kontrola Państwowa” 2005, Numer specjalny.
• 5. S. Owsiak, Finanse publiczne. Teoria o praktyka, Warszawa 1999.
• 6. Raport. Budżet zadaniowy na rok 2008, t. II, Departament Budżetu Zadaniowego, Warszawa 2007.
• 7. K. Stańczyk, Organizacyjne i prawne uwarunkowania kształtowania budżetu MON, „Myśl Wojskowa” 2005, nr 2.
• 8. System finansowy w Polsce, pod red. nauk. B. Pietrzaka, Z. Polańskiego, B. Woźniaka, Warszawa 2003.