Analiza wskaźnikowa w procesie zarządzania finansami samorządowymi
The analysis of indicators in the process of financial management of the local government

Summary/Abstract: The financial situation of Polish municipalities worsened in the years 2007–2014. Although income – in general – increased, the role of own income declined in municipalities, which resulted from the association of local government finances with the economic situation and resulted in the limitation of their income independence and the deterioration of financial and operating results. There is distinct decline of investment opportunities of municipalities with a simultaneous increase of their liabilities in the analyzed period.

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