摘要：The paper analyses the effects of the implementation of performance budgeting in Poland,as exem-plified by the province governor's office. The author focuses on the possibility of applying the performance budget as an instrument for improving public governance in terms of: democratic rule of law,transparency,accountability,efficiency and effectiveness,participation and social inclusion. The paper also discusses the advantages and disadvantages of performance budgeting. The obtained results lead to the conclusion that performance budgeting in Poland is used as a tool for presentation,and only to a small degree as an instru-ment for increasing the efficiency and effectiveness of public spending. Greater benefits from performance budgeting will be achieved,if its implementation is associated with management control. As far as improving public governance is concerned,performance budgeting in Poland meets the criteria of the democratic rule of law and transparency. Other dimensions of good governance can be reached through performance budg-eting when it is introduced as an obligatory tool in every public entity,which will result in greater attentive-ness to the realisation of its objectives.
其他摘要：Artykuł został poświęcony analizie efektów funkcjonowania budżetu zadaniowego w Polsce na przykła-dzie urzędu wojewódzkiego. Skupiono się w nim na możliwości wykorzystania budżetu zadaniowego jako instrumentu poprawy jakości rządzenia ze względu na takie
关键词：public governance;performance budget;dimensions of good governance
