Zarządzanie ryzykiem w świetle nowej ustawy o finansach publicznych
Risk management in the light of the act of public finance
Author(s): Ewelina MłodzikSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: risk management; risk management system; management control in the public finance sector
Summary/Abstract: The Public Finance Act of 27 August 2009 introduced several changes in public sector organizations and the principles of its operation, including the introduction of the institution of management control. As part of the management control special attention should be paid to the emerging risk activities and to develop a system of risk management. This article aims to present basic guidelines for risk management in the Polish public finance sector. The article stresses the need for the comprehensive risk management in the units of government. Attention was drawn to the need for the documentation of the risk management process and to determine the structure of accountability within the framework of risk management.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2012
- Issue No: 247
- Page Range: 240-248
- Page Count: 9
- Language: Polish