TERYTORIALNE ZRÓŻNICOWANIE NADWYŻKI OPERACYJNEJ I INWESTYCJI W GMINACH I MIASTACH NA PRAWACH POWIATU WOJEWÓDZTW WIELKOPOLSKIEGO I LUBELSKIEGO
TERRITORIAL DIFFERENTIATION OF OPERATING SURPLUS AND INVESTMENTS IN COMMUNITES AND CITIES WITH COUNTY RIGHTS IN THE WIELKOPOLSKIE AND LUBELSKIE VOIVODSHIPS

Summary/Abstract: The requirement to balance the budget of local government units in the current part from 2011, and from 2014 the individual debt index, calculated on the basis of operating surplus, resulted in a reformulation of the financial management of these units to generate a larger operating surplus for the purpose of conducting investment activities by these units. The operating surplus in the budget of local government units increased. The higher operating surplus is, the more investment opportunities there are. The aim of the article is to analyze and assess the differentiation of operating surplus and investment expenditure in municipalities and cities with county rights of the Wielkopolskie and Lubelskie Voivodships. The implementation of the set target was used to analyze such indicators as average income and current spending, operating result and property spending. Characteristics of the studied voivodships and communities were also made.

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