Carrying out the tasks of the state and other public tasks requires collecting sufficient financial assets in order to finance their execution (maintaining military units and institutions, police, courts, etc.). Assigning public assets for particular goals (tasks such as national defence) and in set amount is reflected in expenses defined in the budget law or in a financial plan of the public finances sector unit, e.g. in a military budget unit). In order to fulfil its constitutional function as national defence (and also public security, administration, education, etc), the state must incur the expenses connected with the allocation of public and social goods. Public finances deal with examining and practical tips in the field of the state financial activity, its bodies (the Ministry of National Defence including) and public legal entities (local governments including). Currently increasing role of money and the necessity to increase the management effectiveness cause the increase of the importance and role of financial resources of the state (public finances condition) as an essential element shaping the economic and defence potential of the state. The economy, even if it is run in the most rational and professional way, will not bring an expected result without an appropriate funding for the MoD. Undoubtedly, the fact that the Armed Forces are dependent on the budget of the state, the budget on the economic situation of the country and the world has an afiliation character. Thus, one has to look at the contemporary financial policy of the MoD through not only general principles and legal bases of managing public funds and public finances condition, but also the politics and political system of the state within which political choices are made, their space, conflict interests, balancing forces, adopted solutions. Moreover, this management shape and structure should be determined by information acquired from economic – defence potential, security strategy, defence doctrine, foreign policy or benefits from commitments from international alliances.
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