Uwarunkowania organizacyjno-ekonomiczne funkcjonowania państwowego gospodarstwa leśnego lasy państwowe
Organizational and economic conditions for the functioning of the state forests national forest holding

Summary/Abstract: ObjectiveThe purpose of this article was to examine whether the spending of funds at the disposal of the State Forests National Forest Holding corresponded to the tasks of forest management imposed on this institution under the provisions of applicable law and whether it was justified in the context of the principle of rational management of public funds.MethodsThe research was based on the analysis of secondary data collected by the Directorate General of State Forests, official statistical data, post-audit information of the Supreme Audit Office and literature covering the research area.ResultsThe results of research carried out on the basis of data from 2011–2018 showed that the overall property and financial situation of the State Forests in the analyzed period was favorable due to the fact that each year the institution recorded a significant net profit.DiscussionThe measures implemented by the State Forests were generally in line with the model for sustainable forest management set out in the Act on Forest however in the case of capital expenditure for fixed assets, they were not directly related to forest management. The principle of rational management of public funds was not always fully applied. Hence, the economic account should constitute the basis forinvestment activities conducted by the State Forests.

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