Nadzór i kontrola nad gospodarką finansową gmin w Polsce i Czechach

• Autorzy: Karina Kurková

Warianty tytułu

Control and Supervision of Financial Management in Polish and Czech Communes

• Języki publikacji: PL

Abstrakty

Artykuł ma na celu porównanie rozwiązań w zakresie nadzoru i kontroli nad gospodarką finansową gmin w Polsce i Czechach - krajach, które starając się o przystąpienie do Unii Europejskiej dostosowują swe ustawodawstwo do wymogów Unii Europejskiej - oraz pokazywanie aktów prawnych, które nawiązują do tego właśnie nadzoru i kontroli.

EN

Both in Poland and in the Czech Republic commune is the smallest unit of territorial division and of local self-government. In both countries commune activity is subject to the respective Acts on municipal self-government, both of which are expected to be adjusted to the conditions of administrative reform which has been going on in Poland since 1999 and in the Czech Republic since 2000. Provisions of law also regulate the issues of supervision and control of commune activity. In Poland the supervisory bodies are the Prime Minister and Head of Province, and with regard to budgetary matters - the Regional Auditors' Chamber, while control of finance management in communes and commune associations is the responsibility of Regional Auditors' Chambers. In the Czech Republic, performance of own and imposed tasks of communes is supervised as to its compilance with the law in force by District Offices. District Offices are also responsible for controlling legality of commune activity. Independent auditors will obligatorily control the activity of communes inhabited by over 1000 people.(original abstract)

Słowa kluczowe

PL

Finanse lokalne; Kontrola finansowa; Gospodarka samorządowa

EN

Local finance; Financial control; Local government economy

• Czasopismo: Prace Naukowe Akademii Ekonomicznej we Wrocławiu
• Rocznik: 2000
• Numer: nr 866
• Strony: 82--88

Twórcy

autor

Karina Kurková