Determinanty ryzyka finansowego w systemie gmin w Polsce
Financial Risk Determinants in the System of Communes in Poland
Author(s): Dorota BurzyńskaSubject(s): Public Finances, Socio-Economic Research
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: risk; financial risk; risk management
Summary/Abstract: The aim of the study is to show the essence and type of risk occurring in the system of communes, with particular emphasis on financial risk and the catalog of risk factors. The issues contained in the article are the basis for realizing the need and possibilities of financial risk management in the commune. The problem gains significant importance in the aspect of risk management in local government units during the economic crisis. The article analyzes the literature in a given field and uses the interview technique to confirm the existing financial risk factors. The study confirms the practical occurrence of the most important financial risk factors in municipalities in Poland, and also confirms the need to manage financial risk.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 67/2023
- Issue No: 2
- Page Range: 30-39
- Page Count: 10
- Language: Polish