Budżet w układzie zadaniowym w samorządach gminnych – determinanty wdrożenia

Budget in sentence arrangement in commune self-governments – determinants of the implementation

Abstract

From history and the time the first attempts to create civil organisations taking on responsibility for the implementation of needs, which they themselves may not ensure the, including primarily safety external and internal, can be observed abrasion to the two concepts of the creation of a local and regional authorities. On the one hand the concept of arguing for the transfer of the unions public a larger area powers and on the other hand, leaving them individuals / citizens. Also in science from many years there is a discussion about relations and the role of individual elements, in this first of all citizens / of overlord on the one hand, and on the other authorities and public administration (politicians) and the broad sense bureaucracy and public sector employees in the country.  Within this discussion emphasise the role of local financial policy as the meter of development and also a factor of the universal social education. Because clear rules for the implementation of the local financial policy, rules for the agreement-based this policy on the multiannual programming in the activity-based / sentence arrangement meets the implementation of the many functions of a modern local planning. Drawing attention to precisely these issues and within them occurring relationship is behind the development and opinion of the authors of the fundamental importance in the discussion of the implementation in the public sector transparent management methods, including the management of public financial resources.