Racjonalizacja procesu wdrażania budżetu zadaniowego w Polsce na podstawie wybranych rozwiązań zagranicznych

Abstract

The implementation of performance budget is the long-term process that requires continuous improvement of methodology, modification of methods of public spending and adjusting of the relevant regulations. The purpose of this paper is to identify difficulties and risks in the process of the implementation of performance budget and - basing on the experience of foreign counties (mainly French ones) - to indicate ways of making this instrument of rationalisation of public spending more rational. The proposed improvements concem involvement of Parliament and public administration into this process, undertaking actions aiming at greater acceptance of performance budget by public opinion, the introduction of managerial autonomy and accountability as also the possibility of leaving some areas of public spending in traditional mode of budgeting.