The Polish public finance requires the reform at present. Th ere at present is probably no not a single one sphere of our social life, in which the offi cial authority is in the state in an optimal way or at least decently to perform one’s functions towards the society and the economy. Units of the sector of the public fi nance to a lesser degree are endangered with loss of the ability to continue activity, because aren’t subject to the recipes associated with the bankruptcy of the business entity. However it doesn’t mean that they cannot be liquidated, when their further activity is threatening the fi nancial liquidity and the solvency of the superior organ. What the public fi nance is supposed to enable the optimum performance of her function in relation to. States should and so be adapted for the being of the political and social-economic system and to correspond to his level of development of civilization. In the article a security system of the public fi nance was presented in Poland with the division into the security system strategic and operating, control in the sector of the public fi nance and responsibility for the breach of discipline of the public fi nance, as well as conditioning of overcoming the crisis in the public finance you.