Polityka spójności Unii Europejskiej a zmiany systemowe w zarządzaniu finansami publicznymi
EU cohesion policy vs. system changes in public finance management
Author(s): Alina WaleniaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: public finance; activity based budgeting; multiannual planning; EU cohesion policy
Summary/Abstract: Many years of planning and task budget construction, and the implementation of the principles of management control system belong to the system-based solutions of modern public policy of the European Union and developed European countries. The results of the survey in the public finance sector units indicate a positive impact of new developments in the management of public finances affecting the process of rationalization of public spending.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 367
- Page Range: 359-369
- Page Count: 11