Małecki, Jerzy2016-12-132016-12-131991Ruch Prawniczy, Ekonomiczny i Socjologiczny, 53, 1991, z. 1, s. 39-460035-9629http://hdl.handle.net/10593/16503The creation of financial foundations of the activity of communes in Poland is well behind the political transformations. The legislator has made some mistakes in the legislative technique. In 1991 two important statutes should be prepared and passed: the law on communal finances and the law on financial supervision over communes. The article discusses different conceptions, as well as advantages and disadvantages of various supervisory solutions. The author postulates to vest supervisory powers in the organ appointed jointly by the self-government and the government. In future, it may be reasonable to create an independent financial court that would examine the legality of activity carried out by communal unions and units subordinated to these unions.polinfo:eu-repo/semantics/openAccessArtykuł