The main purpose of the paper is to show the relations between the management
method practiced by the public authorities and the efficiency of public finances carried
out at the local level. The paper has been prepared on the basis of literature and
copyright research on the effectiveness of financial management in Polish local
government. A descriptive method and the results of economic and statistical analyses
have been used in the work. Authorities applying the administrative management
model are characterized by passivity and reluctance to use innovative methods
of management. They apply a one-year financial planning cycle and perform cost
analyses to a very limited extent. Local governments applying the strategic management
model use modern and effective methods of financial planning in financial policy, also
in the multi-annual arrangement, and constantly carry out financial analyses. The
practice of public financial management at the local level shows the impact of public
management on the effectiveness of financial policy and budgetary economy at the
local level. The paper refers to the theory of public finance and efficiency of local
public financial management. The conclusions of the paper can be applicable for the
practice of finances of the local self-government.
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