Zagrożenia w gospodarce finansowej samorządów gminnych a wyrównywanie poziomu rozwoju lokalnego
Dangers in the financial management of local governments and the equalization of the local development

Summary/Abstract: The aim of this article is to identify risks in the financial management of communities. Theoccurrence of these threats, their scale and the number represents a danger for the stable functioningof the local government, which in turn may limit their local development. Restrictions on the investmentis a particularly important issue for low levels of development communes which for levelingtheir backwardness and development should intensify development efforts. You can speed up theseactivities by absorbing significant EU funds in the Financial Perspective 2014–2020. Therefore, itseems necessary to conduct research aimed at providing information about the financial constraintsof public sector units. The implementation of the required use of ratio analysis and selected methodsof descriptive statistics. Examined the areas of financial management in such areas financial independence,liquidity, investment opportunities and debt service. The analysis was conducted for allcommunes of Wielkopolska Province.

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