Ocena instrumentów zarządzania finansami samorządu terytorialnego w świetle ewolucji paradygmatu finansów publicznych
Estimation of management instruments of local government finances in the light of paradigm evolution of public funds

Summary/Abstract: The main task of local government is to provide residents with the best possible living conditions and the best quality of service. However, the economy of local government is characterized by the limitation of financial resources and requires management which will ensure the disbursement of funds in accordance with the principles of economy and expediency. Thus the problem of efficient financial management belongs to the most important aspects of budget economy of local government units. The variety of processes and phenomena that make up local government finances, the complexity of the financial system of local government units and the fact that finances are a manifestation of all the activities of local government, make it necessary to manage these issues. Achieving positive results is not possible without a modern management system. Modern management of the local self-government unit involves the use of different instruments to support the process of management. The purpose of this article is an attempt to present the role and importance of modern methods of financial management in the process of implementation of local government tasks.

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