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  • 标题:Ratio analysis of the financial situation in local governments of the wielkopolska voivodeship
  • 本地全文:下载
  • 作者:Aldona Standar
  • 期刊名称:Journal of Agribusiness and Rural Development
  • 印刷版ISSN:1899-5241
  • 电子版ISSN:1899-5772
  • 出版年度:2013
  • 卷号:27
  • 期号:1
  • 页码:219-232
  • 出版社:Uniwersytet Przyrodniczy w Poznaniu
  • 摘要:

    This article presents the different levels of the financial situation of communes in Wielkopolska voivodeship according to their type. For this purpose, an analysis of the indicator was used, and particular attention is focused on the budget and debt ratios. The difference between the level of the indicators tested using ANOVA and post-hoc Tukey’s test. Studies have shown that the test of time perspective (2006-2010) due to the financial situation of communes can be divided into two periods: 2006-2008, when the situation was more favourable, and 2009-2010, when the situation deteriorated due to lower financial independence and the growing debt. Generally, though urban centers are characterised by a higher level of debt, they are also characterised by greater financial independence, while the growth of debt is the highest in the rural communities with a relatively low financial independence. Such a situation may lead to increased financial risk for business operation of commune.

  • 关键词:ratio analysis; financial situation; type of communes; Wielkopolska province
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