Istota zarządzania długiem samorządowym w procesie zrównoważonego rozwoju lokalnego
Essence of local government debt man- agement in the process of sustainable development

Summary/Abstract: The issue of debt is one of the most important aspects of the economy, budget and financial policies of local governments. Deciding on the commitment of funds of debt in financing the tasks of local government has a direct impact on their current and future financial situation. Implementation of tasks with the use of debt can give many benefits, especially socially accelerate the achievement of the expected effects of eliminating gaps in infrastructure. Consequences of recourse to loans or loan may be very severe for those local governments that have not prepare proper debt management strategy. Modern management of local government units is closely connected with the use of different instruments to support the process of management. The purpose of this article is an attempt to present the role and importance of skillful debt management in the process of local government tasks.

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