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Budżet zadaniowy Ministerstwa Obrony Narodowej

Borsuk H.

Zeszyty Naukowe AON

2010

nr 3(80)

131-153

The implementation of performance budget is part of the public finance reform in our country. It is to be a modern and effective way to manage public sector’s expenditure. The Ministry of National Defence is actively participating in the process of its creation. In this situation, it is worth looking in a greater detail at the main assumptions and the principles of this way of implementing the budget expenditure, so that one can identify the benefits and possible risks to funding Ministry of National Defence. The article features the assumptions of the performance budget as an alternative tool of army financial management. It presents the basic concepts associated with constructing this budget and its essence and identifies positive and negative aspects of the performance budget from the perspective of the army further funding.

Zmiany w strukturze budżetu Ministerstwa Obrony Narodowej w związku z wprowadzaniem profesjonalizacji Sił Zbrojnych RP

Borsuk H.

Zeszyty Naukowe AON

2008

nr 1(70)

164-180

The article evaluates financial possibilities of the Ministry of National Defence’s budget to implement the programme of professional army. In the introduction general assumptions relating to professional army are presented Next the schedule of work to be done in the course of introducing the professional army is outlined. Then Ministry of National Defence’s budget possibilities are analysed and forecast budget structure is presented. The final part of the article sums the most important aspects of the professional army and features main conclusions resulting from the article.