Regionalne zróżnicowanie sytuacji finansowej gmin w Polsce w latach 2005–2009
The regional differentiation of financial situation communes in Poland, in 2005–2009 years
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2010, vol., nr 86, s. 29-39
The paper presents analysis of financial situation of communes/municipalities in Poland in the period 2005–2009. A ratio analysis was used for the evaluation of the budget economy of communes. The communes were assessed according to the following criteria: independent profits, self-financing of expenditures, capacity to make loans and borrow as well as value of operating surplus and value of financial result. As a result of the survey a persistence of significant diversities of the financial situation of communes was stated in the regional diameter and its deterioration in the years 2008 and 2009.