文章基本信息

标题：ASSESSMENT OF THE SPATIAL DIFFERENTIATION OF THE FINANCIAL SITUATION OF THE ŚWIĘTOKRZYSKIE VOIVODESHIP COMMUNES USING A SYNTHETIC METER
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作者：Paweł DZIEKAŃSKI ; Adam WYSZKOWSKI
期刊名称：Optimum
印刷版ISSN：1506-7637
出版年度：2018
卷号：91
期号：1
页码：219-238
DOI：10.15290/oes.2018.01.91.15
语种：English
出版社：University of Bialystok
摘要：The stability and certainty of income are determined by the scope and level of local public services and the tasks of the municipality. The aim of the article is to examine the financial situation of rural gminas in Świętokrzyskie voivodship in 2010 and 2015. The level of financial situation of gminas was determined by the method of synthetic indicator based on simple variables per capita: own income,subsidies,income from participation in PIT and CIT,investment expenditures. For calculations,the data of the Central Statistical Office of 2010 and 2015 describing the population of rural gminas analyzed in the voivodeship were used. The financial situation of the examined communes is difficult,as indicated by the low values of the synthetic measure. The synthetic measure has confirmed the diversity of the financial condition of the communes analyzed in rural areas. Its value ranged from 0.24 to 0.50 in 2010 and from 0.26 to 0.47 in 2015 for the dummy method and from 0.59 to 0.82 in 2010 and 0.62 to 0.81 in 2015 for the distance method with the Euclidean metric. Data analysis indicates that the level of income from local taxes and charges and income from participation in PIT and CIT is influenced by the financial situation. The low share of own incomes in the total revenues of the Świętokrzyskie voivodeships indicates their low self-sufficiency. Investment expenditure is low,which should lead to a constant analysis of municipal expenditure and indebtedness. This method gives a basis for evaluating and comparing multi-objective objects according to set criteria. It provides information about the object category being considered.
其他摘要：Stabilność i pewność uzyskiwania dochodów determinują zakres i poziom lokalnych usług publicz-nych oraz realizowanych zadań gminy. Celem artykułu było zbadanie zróżnicowania sytuacji finanso-wej 70 gmin wiejskich województwa świętokrzyskiego na podstawie
关键词：municipality;financial situation;synthetic measure
其他关键词：gmina;sytuacja finansowa;miara syntetyczna