Ryzyko finansowe w działalności jednostek samorządu terytorialnego – metody oceny

Ryszard Kata
Wydział Ekonomii, Uniwersytet Rzeszowski
Kata, Ryszard; ORCID: 0000-0001-6085-3935 (Wydział Ekonomii, Uniwersytet Rzeszowski)
Ryzyko finansowe w działalności jednostek samorządu terytorialnego – metody oceny
Financial Risk in the Activities of Local Government Units – the Method of Assessment
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2012, vol., nr 96, s. 129-141

Abstract

The study presents the methods of multivariate analysis and created on this basis synthetic indicators of financial autonomy and indebtedness, which can be useful in assessing the financial risks of local government units. The study was conducted on a sample of 111 rural communities in the Podkarpackie region, which were due to level of indebtedness and financial autonomy are classified into four groups according to the level of financial risk related to their activities.