Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji:
http://hdl.handle.net/11320/6937
Pełny rekord metadanych
Pole DC | Wartość | Język |
---|---|---|
dc.contributor.author | Postuła, Marta | - |
dc.date.accessioned | 2018-09-26T06:55:26Z | - |
dc.date.available | 2018-09-26T06:55:26Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 243-261 | pl |
dc.identifier.isbn | 978–83–65696–08–3 | - |
dc.identifier.uri | http://hdl.handle.net/11320/6937 | - |
dc.description.abstract | The article presents public governance instruments used to fulfill respective functions of the state. At the same time, attention is drawn to the fact that what matters is not only the instruments but also governance methods in which the same are used, which is why an attempt is made in the article to make reference mainly to the issues related to performance budgeting. However, guidelines on how to improve this tool should not overshadow the main conclusion, namely that citizens can be conficent about the quality of tools used in Poland. Consequently, efforts should be made to further improve them, but they should be adapted to the realities of a given country as there is nothing more erroneous than to apply models that, admittedly, work out worldwide but can be in no way incorporated into Polish social systems and into Polish traditions, habits and culture. Furthermore, solutions developed for the purposes of one country may prove not only effective locally, but also usable elsewhere. A good example would be the Polish recipe for maintaining GDP growth rate during the crisis, which Europe can learn from. | pl |
dc.language.iso | en | pl |
dc.publisher | Temida 2 | pl |
dc.subject | Performance budget | pl |
dc.subject | efficiency | pl |
dc.subject | governance | pl |
dc.subject | transparency | pl |
dc.title | Ten Years of Performance Budget Implementation in Poland – Successes, Failures, Future | pl |
dc.type | Book chapter | pl |
dc.identifier.doi | 10.15290/oolscprepi.2018.17 | - |
dc.description.Email | mpostula@wz.uw.edu.pl | pl |
dc.description.Biographicalnote | Habilitated doctor, associate professor at the University of Warsaw, Faculty of Department, Director of the Centre for Entrepreneurship, professor at Kozminski University (Poland). The author specializes in government finance, EU public finance and public debt management. | pl |
dc.description.Affiliation | University of Warsaw | pl |
dc.description.Affiliation | Kozminski University | pl |
dc.description.references | Barro, R.: Determinants of Economic Growth: A Cross-Country Empirical Study, National Bureau of Economic Research, NBER Working Paper no. 5698 (1996). | pl |
dc.description.references | Central Expenditure Evaluation Unit, Department of Public Expenditure and Reform. www.publicspendingcode.per.gov.ie. | pl |
dc.description.references | Cohen, J.R.: The Corporate Governance Mosaic and Financial Reporting Quality, Journal of Accounting Literature no.1 (2008). | pl |
dc.description.references | De Jong, M.: Performance-Based Budgeting: Lessons from Academic Research and Practices in the Public Sector, 2016. www.ec.europa.eu. | pl |
dc.description.references | DG ECFIN, Thematic Review on the Quality of Public Expenditure. Preparing and Implementing Spending Reviews, Brussel, 2014. | pl |
dc.description.references | Evaluating EU Activities. A Practical Guide for the Commission Services, Directorate-General for the Budget, European Communities, Brussels: European Commission, 2004. | pl |
dc.description.references | Franek, S.: Reguły fiskalne w przemianach instytucjonalnych finansów publicznych (Fiscal rules in the institutional changes of public finances), Zeszyty Naukowe Uniwersytetu Szczecińskiego (Scientific Papers of the University of Szczecin) no. 3 (2010). | pl |
dc.description.references | Kołodko, G.: Nowy pragmatyzm, czyli ekonomia i polityka dla przyszłości (A new pragmatism, i.e. economy and politics for the future), in: Pach, J., Kowalska, K., Szyja, P. (eds.): Ekonomia umiaru. Realna perspektywa? Nowy paraygmat Grzegorza W. Kołodko (Economics of moderation. The real perspective? A new paradigm of Grzegorz W. Kolodko), Warszawa: PWN, 2016. | pl |
dc.description.references | Marcel, M.: Budgeting for Fiscal Space and Government Performance Beyond the Great Recession, Paris: OECD, 2012. | pl |
dc.description.references | Marczewski, K.: Budżet zadaniowy a cele polityki gospodarczej w Polsce (Performance budget and economic policy goals in Poland), in: Albiński, P. (ed.), Budżetowanie zadaniowe w kontekście sanacji finansów publicznych w krajach Unii Europejskiej (Performance budget in the context of public finance restructuring in the European Union countries), Warszawa: Szkoła Główna Handlowa, 2012. | pl |
dc.description.references | Mielcarz, A.: Modernizacja budżetowania zadaniowego (GPRAMA) jako działania podejmowane przez administrację prezydenta B. Obamy w celu racjonalizacji finansów publicznych w Stanach Zjednoczonych (Modernization of performance budget (GPRAMA) as activities undertaken by the administration of President B. Obama in order to rationalize public finances in the United States), in: Woźniak, B., Postuła, M. (eds.): Budżet zadaniowy metodą racjonalizacji wydatków (Performance budget based on the rationalization method), Warszawa: CeDeWu, 2012. | pl |
dc.description.references | Moździerz, A.: Strengthening the Post-crisis Fiscal Rules – the Case of Spain, Slovakia, and Sweden, Equilibrium, Quarterly Journal of Economics and Economic Policy no. 2 (2015). | pl |
dc.description.references | O’Keefe, T.B., Simunic, D., Stein, M.: The Production of Audit Services: Evidence from a Major Public Accounting Firm, Journal of Accounting Research no. 2 (1994). | pl |
dc.description.references | Orłowski, W.: Ewaluacja – instrument refleksyjnego zarządzania państwem (Evaluation – the instrument of reflective state management), in: Szałaj, A. (ed.): Ewaluacja w strategicznym zarządzaniu publicznym (Evaluation in strategic public management), Warszawa: PARP, 2010. | pl |
dc.description.references | Owsiak, S.: (ed.), Nowe zarządzanie finansami publicznymi w warunkach kryzysu (New public finance management in crisis conditions), Warszawa: PWE, 2011. | pl |
dc.description.references | Postuła, M.: Rola ewaluacji w budżetowaniu zadaniowym (The role of evaluation in performance budget), in: Haber, A. Szałaj, M. (ed.): Ewaluacja wobec wyzwań stojących przed sektorem finansów publicznych (Evaluation of the challenges facing the public finance sector), Warszawa: PARP, 2009. | pl |
dc.description.references | Postuła, M.: Budżet zadaniowy w Polsce − osiągnięcia i wyzwania na przyszłość (Performance budget in Poland – achievements and challenges for the future), in: Ruśkowski, E. (ed.): Instrumenty nowego zarządzania finansami publicznymi w wybranych krajach Unii Europejskiej (Instruments of new public finance management in selected European Union countries), Bialystok: Temida 2, 2011. | pl |
dc.description.references | Postuła, M.: Racjonalizacja wydatków publicznych a podstawowe funkcje państwa (Rationalization of public expenditure and basic state functions), Warszawa: Wydawnictwo SGGW, 2012. | pl |
dc.description.references | Public finance in EMU 2002, European Commission, Directorate-General for Economic and Financial Affairs, European Economy no. 3 (2002). | pl |
dc.description.references | Public Service Reform Plan 2014−2016, 2016. www.reformplan.per.gov.ie. | pl |
dc.description.references | Robinson, M.: Spending Reviews, Paris: OECD, 2013. | pl |
dc.description.references | Ruśkowski, E. (ed.), Instrumenty nowego zarządzania finansami publicznymi w wybranych krajach Unii Europejskiej (Instruments of new public finance management in selected European Union countries), Bialystok: Temida 2, 2011. | pl |
dc.description.references | Shick, S.: Budgeting for Fiscal Space, 2014. www.oecd.org. | pl |
dc.description.references | Spending Review, HM Treasury, 2010. www.gov.uk. | pl |
dc.description.references | Spending Review: Objectives, Design & Processes, World Bank Seminar, Warszawa: Ministerstwo Finansów, 2014. | pl |
dc.description.references | Stankiewicz, J.: Problemy racjonalizacji wydatków publicznych i wieloletniego planowania finansowego w aspekcie budżetu zadaniowego i wieloletnich planów finansowych w Polsce (Problems of rationalization of public expenditure and long-term financial planning in the aspect of perfomance budget and long-term financial plans in Poland), in: Ruśkowski, E. (ed.): System prawa finansowego (System of financial law), Warszawa: Wolters Kluwer, 2010. | pl |
dc.description.references | Woźniak, B., Postuła, M.: Budżet zadaniowy metodą racjonalizacji wydatków, CeDeWu, Warszawa, 2012. | pl |
dc.description.references | European Fund for Strategic Investments in 2016, 2016. www.eib.org. | pl |
dc.description.references | PL: Act of 27 August, on Public Finance, as amended. | pl |
dc.description.references | PL: Act of 27 August 2009 – Implementing measures to the Act on Public Finance. | pl |
dc.description.firstpage | 243 | pl |
dc.description.lastpage | 261 | pl |
dc.identifier.citation2 | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan | pl |
dc.conference | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 | pl |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
---|---|---|---|---|
M_Postula_Ten_Years_of_Performance_Implementation_in_Poland.pdf | 442,43 kB | Adobe PDF | Otwórz |
Pozycja jest chroniona prawem autorskim (Copyright © Wszelkie prawa zastrzeżone)