Budżet zadaniowy jako metoda planowania budżetowego

  1. Wiesława Miemiec

Abstract

PERFORMANCE BUDGET AS A  BUDGET PLANNING METHOD

Performance budget as a  new method to prepare and execute the budget is a  step away from the traditional arrangement of budget content. According to this methodology, money spending is connected with achieved results. Budgetary expenses, according to this method, are constructed in the scheme of:
— state functions that define individual state activities areas;
— budget tasks, grouping expenses according to objectives;
— budget subtasks, grouping the activities that allow for the realization of the objectives of the tasks, under which these subtasks were separated.
For these tasks and subtasks the basic and target measures of task performance are established that should allow to assess the effects of the task being realized from provided funds.
The subject of the study is to present and investigate the legal regulations that determine this new method of budget planning. The aim of research is to answer the question whether performance planning being intended by the legislator is possible in the framework of the Polish system of norms, and whether its implementation is realized according to the expected results, i.e. increased accuracy and transparency of the budget.
Conclusions from the investigations are not optimistic. Formal introduction of performance budget is not accompanied by substantial changes in the way of budget planning.

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Przegląd Prawa i Administracji

100, 2015. Księga Jubileuszowa na siedemdziesięciolecie Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego, cz. 1 i 2

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