Planowanie w układzie zadaniowym

Rosnąca w ostatnich dziesięcioleciach rola państwa, spowodowana kryzysem w latach 2007−2008 oraz pandemią COVID-19, wymaga wypracowania skutecznych metod zaangażowania, służących rozwojowi społeczno-gospodarczemu. Istotną rolę w tym procesie odgrywają właściwie dobrane instrumenty zarządzania publicznego, za pośrednictwem których następuje realizacja poszczególnych funkcji państwa. W artykule starano się przedstawić zagadnienia dotyczące coraz większej skali jego oddziaływania na procesy gospodarcze oraz odnieść się do kwestii związanych z budżetem zadaniowym. Praktyczne wskazówki dotyczące usprawniania tego narzędzia nie mogą jednak przesłaniać głównego wniosku, zgodnie z którym nie należy poprzestawać w dążeniach do podniesienia efektywności wykorzystania zasobów publicznych. Podejmowane działania trzeba jednak dostosowywać do realiów danego kraju, ponieważ nie ma nic bardziej błędnego niż wykorzystywanie wzorców, które sprawdzają się na świecie, ale w żaden sposób nie dadzą się inkorporować do polskiego systemu społecznego, jak również tradycji, nawyków i kultury.

ABSTRACT

Planning in Performance Budgeting – Polish Experience – Opportunities or Risks

When analysing the conditions of establishing indicators to reflect the fiscal policy implemented it is important whether and to what extent it is due not only to the decisions, but also to the methods of public funds management that support these decisions. When discussing finance management in the context of public tasks performance on the basis of objectives, measured with appropriate indicators, it is most often assumed that in Poland it is related to, in the first place, the performance budgeting concept. Especially to the budgeting method (or methods for supporting budgeting) that consists in linking the results with projected allocations of the state budget and other public finance sector governmental units. This approach, which emphasises the primacy of performance budgeting, would be justified due to the primary role stemming from the formalised functional designation of this tool that was set already at the initial stage of its establishment in Poland, so as to fulfil the conditions of the method implementation which is referred to in the international nomenclature as performance budgeting or performance-based budget. The key role in performance-based planning with regard to the effectiveness and efficiency examination in the public sector was reinforced with the provisions of the law on public finance, and executive provisions included in the regulations by the Minister of Finance.  
Such approach to the issue would still be simplified, and would significantly reduce the perspective of the analysis, disregarding the actual variety of practices and advancement of the previous Polish achievements, stemming from the system transformation, which were later intensified during the endeavours to adopt the output focused management culture promoted by the European Union with regard to the public sector (it mainly refers to preparing for public tasks implementation thanks to the use of the EU operational programmes funds and the related evaluation practices and evaluation culture).
The role of the state, which has been increasing due to the crisis of the years 2007–2008 and the COVID-19 pandemic, calls for creating the most effective methods of involvement that lead to social and economic development. An important role in the process is played by properly selected public management instruments, thorough which the individual functions of the state are realised. In her article, the author attempts to discuss the issues related to the growing scale of its impact on economic processes, and to refer to performance budgeting matters.

Key words: performance budget, effectiveness, objectives, indicator, budget classification