| Autor: Grzegorz Bucior | 35 |
Strony: 35-44
pełen tekst
ACCOUNTING IN BUDGET POLICY OF LOCAL GOVERNMENT UNIT
Summary
The activities of local government should be conscious and deliberate, by formulating and implementing its policy to improve the range and quality to meet the needs of local communities. Using the financial autonomy of local government should modify its policy of modernizing the economy of the budget in order to increase the efficiency of public spending. In this context it is particularly important application of modern management tools such as pro-ware budget and cost-benefit analysis. Appropriate use of these tools will fail without a change in accounting policy.
pełen tekstACCOUNTING IN BUDGET POLICY OF LOCAL GOVERNMENT UNIT
Summary
The activities of local government should be conscious and deliberate, by formulating and implementing its policy to improve the range and quality to meet the needs of local communities. Using the financial autonomy of local government should modify its policy of modernizing the economy of the budget in order to increase the efficiency of public spending. In this context it is particularly important application of modern management tools such as pro-ware budget and cost-benefit analysis. Appropriate use of these tools will fail without a change in accounting policy.