Wierzbicki, Janusz2017-12-152017-12-151982Ruch Prawniczy, Ekonomiczny i Socjologiczny 44, 1982, z. 3, s. 151-1640035-9629http://hdl.handle.net/10593/20853The author examines opposing attitudes of scholars and of the central administration to a question of reconstruction of budgetary administration rules of the local authorities. The first ones, in majority, are advocating decentralized activity of local organs, aiming at adjusting their budgetary administration rules to the decentralization requirements, while the latter debaters are trying to maintain the centralized system of controlling that activity of local organs retaining there by present rules of their budgetary administration and indicating at the same time at the capacities of the system to make the administration more flexible. The need of breaking away from the old centralized and bureaucratic system of administering local economy where the role of people's councils is reduced to consultative and partially control activities is the premise of scholars' attitude. The need of counteracting unequalities in regional socioeconomic developement which are intensified in consequence of limiting the centralized control of local organs activities is the premise of the attitude of the central administration. The author's position on the designed solutions of the local budget reform rests in those premises. The arguments of the representatives of central financial administration are critically analysed and supplemented by the author's comments on the new solutions designed by scholars. The focus is on three questions: budgetary administration essentials in the decentralized system, problems of basing the decentralized activities of local organs on their revenues and a possibility of practical application of the long-term budgetary planning, stabilizing revenues of local organs in the five-year planning periods.polinfo:eu-repo/semantics/openAccessArtykuł