Nowoczesne zarządzanie finansami publicznymi. Nowa koncepcja budowy budżetu państwa we Francji

Abstract

The paper presents the basis of public finances management, as well as the solutions planned to be implemented in new budget reform in France. The article tries to depict advantages of introducing management into public finances as it orientates budget on performance and results. Taking into consideration French experience, main aspects and goals of budget reform have been described. Special emphasis was put on new 3-level budget structure (missions, programs and actions) and greater role of Parliament.