Elementy gospodarki funduszowej w systemie budżetowym rad narodowych
Loading...
Date
1966
Authors
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
Abstract
The regional special purpose funds came into existence in the so called autonomous
period of national councils, after the year of 1956. The existence of said
funds seems to be advisable, despite the fact that they are incompatible with the
principle of the unity of the state's budget, as they make possible to finance some
projects outside the rather rigorous scope of the budget economy. They also permit
to economize the budget funds and to reduce the size of the central budget's
dotations. A similar character has the special accumulation of the budget funds,
f. ex. in the form of additional payments of the population, the state's and cooperatives
enterprises with a view of financing the communal facilities.
The various elements of the funds economy, in the system of regional budgets
are further linked with a possibility of using the budget surpluses from past years.
This ought to be an incentive for a better, namely more careful spending of the
budget funds. However, there are some restrictions in the policies of spending the
said surpluses, which run contrary to the above mentioned incentives. The entirely
free way of using the surpluses which originate from not fully drawn upon
investment funds — should, however, be limited.
A new feature of the regional budget economy is the project to set up — from
parts of the surpluses — the so called equation funds, destined to cover the deficits.
The idea of those funds seems to be justified, there are, on the other hand,
some doubts on how those funds ought to be administered.
Description
Sponsor
Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 28, 1966, z. 3, s. 209-226
Seria
ISBN
ISSN
0035-9629