文章基本信息

标题：Application of TOPSIS method to evaluate the financial condition of communes in Poland in 2010
其他标题：Zastosowanie metody TOPSIS do oceny kondycji finansowej gmin w Polsce w 2010 roku
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作者：Anna Bieniasz ; Zbigniew Gołaś ; Aleksandra Łuczak 等
期刊名称：Zeszyty Teoretyczne Rachunkowości
印刷版ISSN：1641-4381
电子版ISSN：2391-677X
出版年度：2013
卷号：70
期号：126
DOI：10.5604/16414381.1046236
语种：English
出版社：Rada Naukowa SKwP
摘要：The main objective of this paper is to evaluate the financial condition of communes in Poland based on data from 2010.The ratios presented by the Ministry of Finance were used in the study.They allow for a comprehensive assessment of all the communes in Poland.These indicators were included in three groups: budget, per capita and debt.The evaluation of the financial condition of communes was carried out using the tools of financial ratio analysis and the TOPSIS method.The synthetic values set by TOP-SIS method were used to identify six typological classes of objects.In addition, an analysis of the finan-cial condition of communes by commune types (urban, rural, urban-rural) was performed, using multi-nomial logit.The evaluation of the financial condition of communes using a synthetic TOPSIS measure shows that communes with very low and very high financial condition account for about 3% of all the communes.Most numerous (66%) were the communes with medium levels of financial condition.Aver-age synthetic measure of financial condition for commune types did not show significant differences, pointing only slightly to the best financial condition of rural communes.
其他摘要：Głównym celem artykułu jest ocena kondycji finansowej gmin w Polsce na podstawie danych z 2010 r. W pracy wykorzystano wskaźniki prezentowane przez Ministerstwo Finansów, które pozwalają na kom?pleksową ocenę wszystkich gmin w Polsce. Wskaźniki te zostały
关键词：financial condition;communes;type of communes;TOPSIS
其他关键词：kondycja finansowa;gminy;typ gminy;TOPSIS