W sprawie przebudowy zasad gospodarki budżetowej państwa socjalistycznego

Abstract

The principle of "democratic centralism", treated frequently as the basis of a socialist budget, applies in reality to the whole system of management in a socialistic State. The budget is one of the elements of this system. The so-called principles of "planning" and "political engagement" of the budget are only components of the principle of "democratic centralism". The classic principles of uniqueness and integrity and completeness belong also to a socialist budget. Budget reform was introduced in Poland in 1951, for the realizing of these principles in full. Since then there has been a significant disintegration in the budget. Several tasks previously financed out of the budget are today financed from other sources, in the form of separate special funds, not always even connected with the budget, or simply from State enterprise funds. All this does not mean the necessary ejection of classic budget principles, but they should be appropriately re-formulated. The drawing up of the budget for one year's time may be treated as a classic principle, and this principle is nowadays often violated. The principle of a yearly budget is formally observed, but in fact certain elements of long term financial planning are introduced. This necessity arises from the close connection of the budget with national economy in which such elements have already been officially introduced in State enterprises. The new conditions of a socialist State demand, apparently, progressive changes in the construction of the State budget. These changes should procure the division of financing processes of economic tasks from those of general administration, socialcultural service etc. In each of these divisions there are different degrees of financial flexibility (the classic budget was limited mainly to financing general administration, socialcultural service etc., which did net require a great degree of flexibilty).