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Rola budżetu zadaniowego w zwiększaniu efektywności wydatków publicznych

100%

Kasperowicz-Stępień A.

2012

nr 877

17-23

Public expenditures are the main instrument governments use to influence the economy. To increase the efficiency of expenditures it is necessary to use a planning method that will concentrate on the a country’s main needs. So, to improve the efficiency of public expenditures, it is necessary to use performance planning in budgeting. The use of performance budgeting is the core of public finance reform in Poland. This paper defines performance budgeting, and examines its advantages and dis¬advantages and the stages of introducing performance budgeting in Poland.

Budzet zadaniowy i informacja o wykonaniu zadan w Polsce i krajach UE. Wybrane zagadnienia

100%

Olejniczak J.

2011

nr 6

44-55

In recent years most of the European countries have introduced different kinds of performance information and finally performance budgeting in order to support better public funds allocation. There is no single model of performance budgeting - it depends on each country's approach to the use of performance information in the budgetary process. This article briefly reviews the European experience with performance budgeting and explores its application in Poland since 2006. It also presents the results of the OECD 2007/8 questionnaire on performance information for 25 EU members.

PERFORMANCE BUDGETING IN SLOVENIA - LESSONS FROM INTERNATIONAL EXPERIENCES AND SOME METHODOLOGICAL ISSUES

75%

Aristovnik A. , Seljak J.

Ekonomický časopis (Journal of Economics)

2010

tom 58

nr 3

271-291

The article's main purpose is to briefly discuss the concept of performance budgeting and challenges encountered by other developed countries when seeking to implement performance budgeting, which might offer some helpful guidelines for Slovenia. The article also presents the methodological framework applied in defining goals in a society as well as the role and the interdependence of social indicators and performance indicators for specific units/programs in public administration. On this basis, the authors developed a theoretical concept of connections between different levels of long-term goals, implementation goals as well as efficiency and effectiveness indicators at the level of sub-programs of selected budget users. A theoretical and methodological framework constructed in this way will hopefully serve as the basis for realizing the concept of Slovenian direct performance budgeting in the near future.