Wydatki socjalno-kulturalne budżetu centralnego i budżetów terenowych - dynamika i podstawowe odniesienia do dochodów

Abstract

A proper allocation of tasks between the central budget and local budgets represents one of main problems in optimal utilization of financial resources. This problem was presented against the background of the welfare-cultural activity carried by Poland over the years 1961-1977. There were built equations of basic incomes and the most important expenditure on welfare-cultural purposes from the central and local budgets. They provided a starting point during evaluation of tasks allocation between central end local state administration organs. The performed analysis revealed a predominant role played by the central budget in financing this expenditure, which is not always compatible with requirements posed by principles of rational economic management and principles of self-management.