文章基本信息

标题：POSSIBILITIES OF USING IN POLAND THE FOREIGN MODELS OF PREDICTING THE FISCAL DISTRESS IN LOCAL GOVERNMENT UNITS
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作者：Elżbieta MALINOWSKA-MISIĄG
期刊名称：Optimum
印刷版ISSN：1506-7637
出版年度：2018
卷号：93
期号：3
页码：115-125
DOI：10.15290/oes.2018.03.93.10
语种：English
出版社：University of Bialystok
摘要：The aim of the paper is to analyze the usefulness of foreign models of assessing financial condition for predicting financial distress in local governments and to verify whether they may be applied to Polish local government units. The selection of models and indicators was based on a review of foreign literature. Next,a quantitative survey was conducted to verify the assessments resulting from the theoretical analysis of the examined models. The studied group comprised municipalities with populations under 100,000 and the research covered the years 2010-2016. The study uses data from budget reports and consolidated balance sheets of local government units.
关键词：fiscal distress;financial condition of local government units;ratio analysis