Abstract
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On the basis of changes in the law on public finances was introduced a new element associated with the management of the public in terms of public finance sector namely management control. This regulation has been married to meet the demand for the improvement of the functioning of public entities on the basis of standards already existing from years in the private sector. In this article I wanted to focus on the issues of the management of public finance sector units for example, municipal budgetary units. I primarily on units that arise in the tasks of the commune for promoting culture, sport and recreation. Unfortunately, in a very frequent phenomenon in the management of a public good, and that good budgetary units belong yet also, was a waste, lack of stimulation and development of personnel, and often also lack of understanding of the mission of such units. This situation has undoubtedly the lack of the budgets of the task forces in the units of self-government. Often, the same design of the financially-legal units budget – organizational units in local government, resulting in niefrasobliwe approach, persons responsible for the management, based on the belief that even if the unit does not elaborate upon the profit, and what's more, even when the will was loss-making this and Yes nothing happens because it all goes to the common budget finances and "somehow it will be all right". Hence the abundant sports and recreation centre situations, the urban centre of culture, theatres, which do not generate profit and loss, strangely even when do not have more competition in the municipality. It is clear that the activity of public administration cannot, because it's budgetary units come in an activity of public administration to translate only and solely for profit. It is clear also that the public administration acts as an organisation whose main purpose is not to earn profit, has yet to deliver public services. However, in current times, in a modern approach to the management of the public cannot skip category of profit. I understand that in the case of the activities of the public finance sector cannot speak only about profit in terms of financial income. Because a quantifiable return to the community generated by the action of sport and recreation, culture, theatres is the development of society, fostering culture, providing access to sports and leisure facilities, the possibility of carrying out their passions, etc. However, in addition to the entire mission, which involved this kind of the units is something yet. On the "market" appear organisations and private bodies, and also carried out by associations and foundations that provide similar services, but to be maintained on the market does not disregard the issue of rational management.
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