- Tytuł:
-
Wieloletnia prognoza finansowa jako instrument zarządzania finansami jednostek samorządu terytorialnego
Long-Term Financial Forecast as an Instrument of Financial Management of Local Government Units - Autorzy:
- Owsiak, Katarzyna
- Powiązania:
- https://bibliotekanauki.pl/articles/587870.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Finanse samorządu terytorialnego
Prognozowanie
Samorząd terytorialny
Zarządzanie finansami
Financial management
Forecasting
Local government
Local government finance - Opis:
- Long-term financial forecast compiled mandatory since 2011 by local government units had to be a document containing not only the prediction on the basic financial categories, but also implemented projects. Already after the first year of application could meet up with the opinion that long-term financial forecast is not a perfect document planning and the management, and records of long-term financial forecast included in the Public Finance Act of 2009, were rated as imprecise. Most of doubt aroused realism of data, Long-term financial forecast compatibility with the budget resolution, the powers of local government bodies in the field of making various changes during the financial year as well as issues related to the list of projects. It seems that from the point of view of the Ministry of Finance, the purpose for which it was introduced long-term financial forecast has been reached. Ministry of Finance from 2013 to date monitor the financial condition of local governments, including the level of income, expenditure, deficit and debt of local government units for the financial year and the next three years, thanks to the obligation of the electronic transmission of resolutions and ordinances on long-term financial forecast. The article indicated some aspects of very controversial in the preparation of longterm financial forecast while attempting to answer the question whether long-term financial forecast has fulfilled its role as an instrument of financial management?
- Źródło:
-
Studia Ekonomiczne; 2014, 198 cz 1; 166-176
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł