期刊名称：Research on Enterprise in Modern Economy Theory and Practice
印刷版ISSN：2084-6495
出版年度：2017
期号：4
页码：70-85
DOI：10.19253/reme.2017.04.005
语种：English
出版社：Gdańsk University of Technology
摘要：Significant changes in the financing of national parks were introduced in Poland in the years 2010–2015.Until January 2011 national parks were operating as state budgetary units,however the amount of subsidies received from the state budget was insufficient (PLN 84 165 million in 2009 and PLN 87 667 million in 2010).These funds were being allocated mostly for salaries and their derivatives,and therefore national parks were forced to look for other sources of financing.Since national parks didn’t have legal personality and couldn’t conduct business activity,a decision to establish subsidiaries to all national parks has been made.The subsidiaries financed themselves with their own means,they were also in a position of receiving earmarked subsidies from the state budget.The subsidiaries were the main source of national parks’ financing and their share in carrying out tasks related to the parks objectives was about 50% on average.Unfortunately,the subsidiaries’ activity could also negatively affect the protected ecosystems (e.g.through increasing sales of wood).The national parks’ financing system,which had been in use before 2010,was not ready for receiving the funds directly from the EU.The EU funds as a source of financing were used only in a feWparks and mostly in relatively small amounts.In 2009,65% of national parks didn’t have any projects financed,or co-financed by the EU funds.Implementation of a different financing mechanism was necessary.Implementation of neWpublic finance regulations (January 2011),led to a close-down of the national parks’ subsidiaries and a transformation of the national parks – state budgetary units – into state legal persons.The transformation allowed the national parks to allocate their revenue and improved the transparency of their financing.On the one hand the introduced changes allowed the national parks to retain the income and efficiently apply for subsidies,but on the other hand some concerns about excessive commercialization of the parks activity have been raised.Due to the implemented changes the economic situation of big,well organized parks has improved – notably in those parks where a significant part of income is generated by theavailability of the parks area for tourism e.g.Słowiński National Park.Managerial skills of the board of directors and the employees’ competences (especially within the scope of obtaining the EU funds) have become a major factor.Increased autonomy and resulting from this situation responsibility led to growing concerns about the functioning of financially weaker parks in the future.Limitations of the system are indicated by the financial forecast for 2016.Positive net result is forecasted only in four national parks (Słowiński,Gór Stołowych,Narwiański and Ujście Warty) while in the remaining 19 parks negative net result in the total amount of PLN 13 311 million is predicted.The aim of the paper is to analyze and evaluate changes in the national parks financing in Poland in the years 2010–2015.Source materials,i.e.reports of the Central Statistical Office of Poland,reports and data of the Polish Ministry of the Environment,and reports of the Polish Ministry of Finance have been used in the paper.Furthermore,in order to deliver a comprehensive and objective analysis of the multifaceted problems and issues,subject literature and legislation have been examined.
其他摘要：W Polsce w latach 2010–2015 wprowadzono znaczne zmiany w systemie finansowania parków narodowych.Do stycznia 2011 roku parki narodowe funkcjonowały jako państwowe jednostki budżetowe.Wielkość dotacji otrzymywanych z budżetu państwa była jednak niewystarcz
关键词：national parks;financial management;state legal person
