Zarządzanie ryzykiem w uczelniach publicznych na przykładzie Szkoły Głównej Służby Pożarniczej jako jednostki sektora finansów publicznych

W artykule zostały omówione podstawowe zagadnienia zawiązane z zarządzaniem ryzykiem w jednostkach sektora finansów publicznych wraz z podaniem najważniejszych aktów prawnych i innych dokumentów dotyczących zarządzania ryzykiem. W pracy przedstawiono również ogólne zasady funkcjonowania procesu zarządzania ryzykiem w Szkole Głównej Służby Pożarniczej oraz zamieszczono podsumowanie wyników przeprowadzonych badań ankietowych dotyczących zarządzania ryzykiem w Uczelni.

The article deals with the problems of risk management in the units of public finances sector on the example of the Main School of Fire Service being the university of public services. The article presents the basic notions of risk and risk management. The legal basis regulating the risk management in the units of public finances sector have been showed. In the next part of the paper, the author presents the general description of the Main School of Fire Service, discusses the way the risk management system is implemented as well as the general principles of its working at School. In order to show it, the legal acts being in force in the Main School of Fire Service, dealing with the risk management, have been presented. In the last part of the article , the author discusses the results of conducted survey which deal with the risk management at School. In that part of the paper the author concentrates mainly on those risk factors which ,according to the respondents, have considerable influence on the fulfillment of the statutory aims of the School defined in the strategy as well as on the preserving the financial liquidity and gaining the competitive position on the market. Constantly changing conditions in which the units are working, influence the fulfillment of assumed aims and targets. State universities activity as well as the activity of other units of public finances sector are at higher and higher risk. It causes the necessity of both, the implementation of the risk management system as well as the term updating of the system assumptions.