Concept of synthetic indicator for the assessment of financial situation of poviats Cover Image

Koncepcja wskaźnika syntetycznego do oceny sytuacji finansowej powiatów
Concept of synthetic indicator for the assessment of financial situation of poviats

Author(s): Paweł Dziekański
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: financial condition; local government; income; expenses; poviats

Summary/Abstract: Efficiency and transparency of financial management processes of territorial units depend among others, by clearly defined goals and properly conducted financial management. The financial condition of local government is primarily determined by the size and compatibility at the time of revenue and expenditure. During the period considered poviats improved their position or their situation did not change. However, it may be noticed the existence of disparities in the financial condition of poviats. The comparison of the level of synthetic indicator with the nature of the poviat indicates that Staszow, Skarżysko and Kielce poviats are in the best financial condition and Pinczow, Jedrzejow and Kazimierz poviats are in the worst financial condition.

  • Issue Year: 2014
  • Issue No: 329
  • Page Range: 98-108
  • Page Count: 11
  • Language: Polish