- Tytuł:
- The impact of public management on the effectiveness of public finances at the local level
- Autorzy:
- Sierak, J.
- Powiązania:
- https://bibliotekanauki.pl/articles/399188.pdf
- Data publikacji:
- 2015
- Wydawca:
- Politechnika Białostocka. Oficyna Wydawnicza Politechniki Białostockiej
- Tematy:
-
public management
local finance
local government
zarządzanie publiczne
finanse lokalne
samorząd - Opis:
- 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.
- Źródło:
-
Ekonomia i Zarządzanie; 2015, 7, 3; 25-34
2080-9646 - Pojawia się w:
- Ekonomia i Zarządzanie
- Dostawca treści:
- Biblioteka Nauki
Artykuł