Wykorzystanie sprawozdań finansowych w pomiarze dokonań jednostek sektora publicznego
The Use of Financial Statements in Measurement of Public Sector Units Performance

Summary/Abstract: Purpose – The article presents the use of financial statements in the measurement performance of the institutions of the public finance sector. Design/methodology/approach – In the article the following methods are employed: analyses of legal regulations related to public finance and to accounting, and relevant literature studies that are based on domestic book and article publications. Findings – The article is a synthesis of a part of the following scientific research (‘Research Potential’): “The process of harmonization of public sector accounting standards in Europe” carried out in the period of 2015–2017. Originality/value – The measurement performance of the institutions of the public sector does not replace financial statements, it is their supplement.

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