Metody i kierunki oceny kondycji finansowej jednostek samorządów terytorialnych
Methods and directions of the financial position of units of local self-governments

Summary/Abstract: The article is showing methods and directions of the financial position of units of local self-governments on the example of the commune Fences in the temporary-spatial perspective relating to the economic situation of all units of local self-governments. Analysis shows the financial position of the JST entire sector for strong making conditional on their economic potential what the significant influence on the level of their incomes has. The effected economic analysis is indicating Fences in the commune to the growing debt level, however not exceeding the 60% of a limit, and being located within the limits of the average debt. Investment expenditures are on the rock bottom, for the subsequent development increasing investment expenditures, but needed funds to finance them are making advances to acquire from external sources (credit and loans), as well as from EU centres. One should here also constantly monitor an increase in expenditure and debts so that the commune doesn't lose the financial liquidity and the credit rating, against this background one should state that all units of local self-governments must bring their development strategies up to date and see to it for the height of the own income of the commune (taxes) in order to cope with the EU latest perspective (2014—2020).

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