System finansów samorządu terytorialnego w aspekcie zarządzania

System and economic transformations initiated in 1989 compelled management reform not only in the private but also in the public sector. In order to meet the requirements of changing reality self-government units must strive at a more efficient management of resources at their disposal. Municipality budget is one of the driving forces of local development, therefore using modern techniques and methods for its planning, realization and control has a significant influence on generating positive economic results.