Sloboda pružanja usluga i pravna sigurnost (2019) str. 1051-1062
AUTOR(I): Milivoje Lapčević
DOI: 10.46793/XVMajsko.1051L
SAŽETAK:
Stabilnost sistema javnih finansija savremenih država odavno je prestala da zavisi isključivo od sposobnosti finansijskih upravljača da na godišnjem nivou generišu ravnotežna stanja javnog budžeta. U ovom radu analizi će biti podvrgnuti mehanizmi strateškog (srednjoročnog i dugoročnog) planiranja u javnom sektoru, koji predstavljaju polaznu materijalnu osnovu finansijskog planiranja u onim sistemima finansijskog planiranja koji su se odlučili za primenu tzv. racionalističkih modela javnog budžetiranja. U radu će biti ukazano na paralelu između skromnog nivoa operativnog značaja strateškog planiranja u tradicionalnim upravljačkim sistemima i njegove vitalne uloge u procesu finansijskog planiranja produkcije javnih dobara i usluga u državama koje su se odlučile za primenu različitih formi programskog budžetiranja.
KLJUČNE REČI:
strateško planiranje, fiskalne strategije, budžetiranje, učinci, javne usluge.
LITERATURA:
- Barkdool, G., Rosin, M. R., Targeted Planning: a Paradigm for the Public Service, Long Range Planning, Vol. 30, Issue 4/1997.
- Berry F.S., Inovations in Public Management: The Adoption of Strategic Planning, Public Administrative Review, Vol. 54, No. 4/1994.
- Bryson, J. M., Strategic Planning for Public and Nonprofit Organizations, Jossey-Bass, San Francisco 2004.
- Kotter, J. P., Managing External Dependence, Academy of Management Review, Vol. 4 No. 1/1979.
- Mintzberg, H., The Fall and Rise of Strategic Planning, Harward Business Review, Vol. 72, Issue 1/1994.
- McGill, R., Planning for Strategic Performance in Local Government, Long Range Planning, Vol. 21, No. 5/1988.
- Nartisa, I., Putans, R., Muravska, T., Strategic planning and Management in Public and Private Sector Organizations in Europe: Comparative Analysis and opportunities for Improvement, European Integrations Studies, No. 6/2012.
- Oliver, C., Holzinger, I., The Effectiveness of Strategic Political Management: A Dynamic Capabilities Framework, Academy of Management Review, Vol. 33, No. 2/2008.
- Poister, T.H., TheFutureofStrategicPlanninginthePublicSector:LinkingStrategicManagement andPerformance, Public Administration Review, Vol. 70, Issue, 1/2010.
- Premchand, A., Government Budgeting and Expenditure Control: Theory and Practice, International Monetary Fund, Washington 1983.
- Ramamurti, R., Strategic Planning in Government-Dependent Businesess, Long range Planning, Vol. 19, No. 3/1986.
- Rhyne, L. C., The Relationship of Strategic Planning to Financial Performance, Strategic Management Journal, Vol. 7 No. 5/1986.
- Ugboro, I. O., Obeng, K., Span, O., Strategic Planning as an Effective Tool of Strategic Management in Public Sector Organizations: Evidence from Public Transit Organizations, Administration & Society, Vol. 43, No. 1/2010.
- Zakon o budžetskom sistemu („Sl. glasnik RS“, br. 54/2009, 73/2010, 101/2010, 101/2011, 93/2012, 62/2013, 63/2013 – ispravka, 108/2013, 142/2014, 68/2015 – dr. zakon, 103/2015, 99/2016, 113/2017 i 95/2018)
- Fiskalni savet, Budžetski proces u Republici Srbiji – analize i preporuke, od decembra 2014.
- Fiskalni savet, Mišljenje na fiskalnu strategiju za 2018. sa projekcijama za 2019 i 2020. godinu, od 15.12.2017.