UDMRZ\)XQGXV]'URJRZ\]W\PĝHRGPDUFDU
2)(]RVWDï\ZïÈF]RQHGRVHNWRUDğQDQVöZSXEOLF]Q\FKZ]ZLÈ]NX]Z\JDĂQLÚFLHPRNUHVXSU]HMĂFLRZHJRZ\]QDF]RQHJR
GOD3ROVNLSU]H](XURVWDW
2GPLHQQHQLĝZLQQ\FKNUDMDFKXQġQ\FKVÈWDNĝHVWRVRZDQHZ3ROVFH]DVDG\UDFKXQNRZRĂFL'ODHZLGHQFMRQRZDQLD
SRGPLRWöZVHNWRUDSXEOLF]QHJRVWRVRZDQDMHVWPHWRGDNDVRZDZNUDMDFK8(ļPHWRGDPHPRULDïRZD8MÚFLHNDVRZH
RSHUDFMLEXGĝHWRZ\FKR]QDF]DĝHGRFKRG\LZ\GDWNLEXGĝHWXXMPRZDQHVÈZWHUPLQDFKLFK]DSïDW\=DNUHVHZLGHQFML
NVLÚJRZHMRJUDQLF]RQ\]DWHP]RVWDMHGRUHMHVWUDFMLSU]\FKRGöZLUR]FKRGöZMHGQRVWNLķ:QDMF]\VWV]HMSRVWDFL]ZDQHM
F]DVDPLNDVRZÈDOERNDVRZÈNRQFHSFMÈ the cash concept of accountingSRPLDURZLSRGGDQHVÈW\ONRĂURGNLSLHQLÚĝQH
7\ONRRQHVÈDNW\ZDPLZWHMNRQZHQFMLĵ1RZDNV3U]\SRPQLHÊZW\PPLHMVFXQDOHĝ\ĝHEXGĝHWMHVWSODQHP
URF]Q\P -HĝHOL ]DVWRVRZDQD ]RVWDQLH ]DVDGD NDVRZD R]QDF]DÊ WR EÚG]LH ĝH ķSRV]F]HJöOQH RSHUDFMH XMPXMH VLÚ
ZHZLGHQFMLZ\NRQDQLDEXGĝHWX]GDWÈZNWöUHMQDVWÈSLïDQLHZNWöUHMSRZLQLHQE\ïQDVWÈSLÊSU]HSï\ZSLHQLÚG]\'R
FKRG\VÈZLÚF]DOLF]DQHGRGRFKRGöZ]UHDOL]RZDQ\FKZWHG\JG\ĂURGNLSLHQLÚĝQHZSï\QÈQDUDFKXQHNQDNWöU\PJURPD
G]RQHVÈGRFKRG\$QDORJLF]QLHZ\GDWHNX]QDMHVLÚ]DGRNRQDQ\GRSLHURZWHG\JG\QDVWÈSLZ\SïDWDĂURGNöZ]UDFKXQNX
EXGĝHWRZHJRĵ0DOLQRZVND0LVLÈJV
8MÚFLHPHPRULDïRZHSROHJDQDW\PĝHZEXGĝHFLHSUH]HQWRZDQHVÈQLHW\ONRWHGRFKRG\LZ\GDWNLNWöUH]RVWDï\UHDO
QLHRVLÈJQLÚWHOXESRQLHVLRQHDOHWHNWöUHRGQRV]ÈVLÚGRGDQHJRURNXEXGĝHWRZHJRLSRZLQQ\E\ÊSRQLHVLRQHķ0RGHO
WHQ REHMPXMH UDFKXQHN FDïRĂFL ]DVREöZ HNRQRPLF]Q\FK L ]RERZLÈ]Dñ ELODQV PHPRULDïRZ\ UDFKXQHN UHODFML PLÚG]\
NRV]WDPLDSU]\FKRGDPLPHPRULDïRZ\UDFKXQHNZ\QLNXğQDQVRZHJRUDFKXQHNSU]HSï\ZöZSLHQLÚĝQ\FKRUD]UDFKXQHN
]PLDQZIXQGXV]DFKZïDVQ\FKZDNW\ZDFKQHWWRĵ1RZDN'RGDÊGRWHJRQDOHĝ\ĝHķZWHMNRQZHQFMLSRPLDURZL
VÈSRGGDZDQH]DVRE\HNRQRPLF]QHSRGPLRWXJRVSRGDUXMÈFHJRLSUDZDGRWDNLFK]DVREöZF]\OLDNW\ZDRUD]]REOLJRZDñ
GRZ\GDQLDDNW\ZöZF]\OL]RERZLÈ]DQLDDWDNĝH]PLDQ\ZDNW\ZDFKL]RERZLÈ]DQLDFK:\PDJDQHMHVWWHĝNDSLWDOL]R
ZDQLHZ\GDWNöZUR]FKRGöZQDQDE\FLHDNW\ZöZGïXJRWUZDï\FKLVWRSQLRZHGHSUHFMRQRZDQLHW\FKDNW\ZöZZPLDUÚ
NRQVXPRZDQLDLFKSRWHQFMDïXXĝ\WNRZHJRĵ1RZDNV.RQVHNZHQFMÈWHJRVWDQXU]HF]\MHVWXMÚFLHZNVLÚJDFK
UDFKXQNRZ\FKZV]\VWNLFK]GDU]HñJRVSRGDUF]\FKNWöUHZ\VWÈSLï\ZGDQ\PURNXEXGĝHWRZ\P8MÚFLHWDNLHVWZDU]D]D
WHPPRĝOLZRĂÊNRPSOHNVRZHJR]DSUH]HQWRZDQLDW\FK]GDU]HñZW\PQDOHĝQRĂFLL]RERZLÈ]Dñķ=PHPRULDïRZHJRXMÚFLD
GRFKRGöZGRZLDGXMHP\VLÚLOHGRFKRGöZSRZLQQRZSï\QÈÊGREXGĝHWX3RGREQLHZ\JOÈGDUHMHVWUDFMDZ\GDWNöZ
'ODREOLF]RQHMPHPRULDïRZRZLHONRĂFLZ\GDWNöZEXGĝHWRZ\FKQLHPD]QDF]HQLDF]\GDQDSïDWQRĂÊ]RVWDïDIDNW\F]QLH
GRNRQDQDF]\QLHĵ0DOLQRZVND0LVLÈJV
1.2. Podmioty sektora publicznego w Polsce
=DNUHVVHNWRUDSXEOLF]QHJRUHJXORZDQ\MHVWZ3ROVFHXVWDZÈRğQDQVDFKSXEOLF]Q\FK3RUD]SLHUZV]\SRMÚFLHVHNWR
UDSXEOLF]QHJRSRMDZLDVLÚZXVWDZLHNWöUDZHV]ïDZĝ\FLH]GQLHPVW\F]QLDUXVWDZD]GQLDOLVWRSDGDU
RğQDQVDFKSXEOLF]Q\FK']8]U1USR]8VWDZDWDE\ïDZLHORNURWQLHQRZHOL]RZDQD:U]DVWÈ
SLRQRMÈXVWDZÈNWöUDZHV]ïDZĝ\FLHRGVW\F]QLDUXVWDZD]GQLDF]HUZFDURğQDQVDFKSXEOLF]Q\FK
']8]U1USR]=DNUHVVHNWRUDSXEOLF]QHJRZW\FKXVWDZDFKSRGOHJDïPRG\ğNDFML3ROHJDïRWRJïöZQLH
QDUR]V]HU]HQLXNDWDORJXSRGPLRWöZNWöUHVÈGRWHJRVHNWRUD]DOLF]DQH:HIHNFLHZUMDNRSRGPLRW\VHNWRUDSXE
OLF]QHJRZ\PLHQLÊPRĝHP\
2UJDQ\ZïDG]\SXEOLF]QHMRUJDQ\DGPLQLVWUDFMLU]ÈGRZHMRUJDQ\NRQWUROLSDñVWZRZHMLRFKURQ\SDñVWZDVÈG\LWU\
EXQDï\ D WDNĝH MHGQRVWNL VDPRU]ÈGX WHU\WRULDOQHJR L LFK RUJDQ\ RUD] ]ZLÈ]NL : WHM JUXSLH SRGPLRWöZ Z\PLHQLÊ
PRĝHP\6HMPRUD]6HQDW=JURPDG]HQLH1DURGRZHļQLHWZRU]\RGUÚEQHMRUJDQL]DFMLļQLHMHVWSRGPLRWHPVHNWRUD
ğQDQVöZSXEOLF]Q\FKRUJDQ\DGPLQLVWUDFMLU]ÈGRZHM5DGD0LQLVWUöZRUD]DGPLQLVWUDFMDU]ÈGRZD:ĂUöGRUJD
QöZNRQWUROLLRFKURQ\SDñVWZDZ\PLHQLÊPRĝHP\1DMZ\ĝV]È,]EÚ.RQWUROL5]HF]QLND3UDZ2E\ZDWHOVNLFK.UDMRZÈ
10
)LQDQVHSXEOLF]QHDHNRQRPLDVSRïHF]QD
5DGÚ5DGLRIRQLLL7HOHZL]MLUHJLRQDOQHL]E\REUDFKXQNRZH5,2SURNXUDWXUÚSRZV]HFKQDLZRMVNRZD5]HF]QLND