Czy budżetowanie zadaniowe jest efektywnym instrumentem zarządzania w sektorze finansów publicznych?
Is the performance budget an effective management instrument in public finance sector?

Summary/Abstract: In the reforming process of public finance sector in Poland a new instrument of public tasks management in the form of performance budgeting was implemented. The aim of the article is to present an idea of performance budgeting against traditional budgeting in the public finance sector, to show the advantages and weaknesses of these instruments. The article makes a critical analysis of the existing performance budgeting taking into consideration the criterion of prepared activity-based budgets at the government level. In conclusion it was stated that defining efficiency measurements is the weak point of performance budget.

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