Published : 2011-10-30

Control - a Remedy for the Problems of Public Spending Rationalization

Agnieszka Skoczylas



Abstract

The issue of rationalization of financial management in the public sector is currently one of the main premises of the public finances reform. One of the main problems in this regard is the rationality of public expenditure. The article presents the concept of rationality from the perspective of management of public resources and the tools and methods presented so far in this regard. Public spending rationalization can be pursued in various ways using both the laws and methods of measuring their effectiveness. None of these methods, however, give no guarantee of spending public funds in economical way. There is not the only one solution to improve public spendings. The problem may be solved an effective financial control system of public entities, which should include effective control mechanisms and institutions to prevent all forms of wasting public funds. For this purpose, the paper proposes control as non-financial instrument for the rationalization of public expenditure.(original abstract)

Keywords:

Public finance, Financial control, Public expenditures



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Skoczylas, A. (2011). Control - a Remedy for the Problems of Public Spending Rationalization. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 37(37). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1391

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Uniwersytet WSB Merito w Poznaniu
ul. Powstańców Wielkopolskich 5
61-895 Poznań
e-mail: journals@poznan.merito.pl
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Uniwersytet WSB Merito w Poznaniu / WSB Merito University
ul. Powstańców Wielkopolskich 5
61-895 Poznań

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