Konstrukcja wskaźników zadłużenia a ocena zdolności kredytowej jednostki samorządu terytorialnego
The construction of indicators of indebtedness and the assessment of the creditworthiness of self-government units

Summary/Abstract: Local government units carry a wide range of public tasks significantly affecting the level of living. They are also the biggest investor, build a network of technical and social infrastructure, roads and public facilities. In its financial management, due to the limitations of their own budget resources, they often resort to debt funds. Under these conditions, an important problem is the proper structure of debt indicators − debt indicators structure of the local government units. It should relate to the potential for every local authority and ensure the maintenance of long-term credit-worthiness and liquidity. It is important to create legal barriers to be able to take into account the existing economic conditions. It is important to create legal barriers in such a way that existing economic conditions could be taken into account.

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