| Autor: Tomasz Kostrzewa | 237 |
Strony: 237-235
pełen tekst
PUBLIC ACCOUNTABILITY OF GOVERNMENT AND FINANCIAL AND BUDGET STATEMENTS OF PUBLIC FINANCIAL SECTOR IN POLAND
Summary
The article discuss issues concerning public accountability of government. The author found that responsible government, who is going to govern effectively should take steps to be accounted for. Subject of public accountability is government which should be accounted for effectiveness of social and economic objectives realized by this government with the use of public sector economic units. It means that government should be accounted for financial position, financial performance created by him and for effectiveness of tasks carried out by public sector economic units. Sine qua non condition to enable the government to be accounted for effectively is efficient accounting system. It appears that efficient accounting system is basis of public accountability. Next was discussed and assessed currently functioning in Poland information system of public sector. That is budget statements and financial statements drawing up by public sector economic entities in Poland, realization of the budget report, actual state of public property report. And it turned out that government in Poland realizes conception of public accountability not completely. That is the government is accounted for execution of the budget but not for financial position, financial performance of public sector according to the full accrual basis of accounting. Moreover it turned out that full realization of the conception of public accountability is possible only through drawing up consolidated financial statement of public sector.
pełen tekstPUBLIC ACCOUNTABILITY OF GOVERNMENT AND FINANCIAL AND BUDGET STATEMENTS OF PUBLIC FINANCIAL SECTOR IN POLAND
Summary
The article discuss issues concerning public accountability of government. The author found that responsible government, who is going to govern effectively should take steps to be accounted for. Subject of public accountability is government which should be accounted for effectiveness of social and economic objectives realized by this government with the use of public sector economic units. It means that government should be accounted for financial position, financial performance created by him and for effectiveness of tasks carried out by public sector economic units. Sine qua non condition to enable the government to be accounted for effectively is efficient accounting system. It appears that efficient accounting system is basis of public accountability. Next was discussed and assessed currently functioning in Poland information system of public sector. That is budget statements and financial statements drawing up by public sector economic entities in Poland, realization of the budget report, actual state of public property report. And it turned out that government in Poland realizes conception of public accountability not completely. That is the government is accounted for execution of the budget but not for financial position, financial performance of public sector according to the full accrual basis of accounting. Moreover it turned out that full realization of the conception of public accountability is possible only through drawing up consolidated financial statement of public sector.