Wartość informacyjna wskaźników oceny kondycji finansowej jednostek samorządu terytorialnego

Abstract

The article was devoted to the problem of the informational value of financial ratios to assess the financial condition of local government units. The aim of this article is the selection of indicators with the highest information value to assess the financial condition of the local govern­ment units. The study was conducted using a modified methodology for the selection of diagnostic variables proposed by Z. Hellwig. The research was based on data published by the Ministry of Finance. Contributions from this study is a comprehensive analysis of indicators to assess the financial condition of all local government units. The analysis shows that the selection of indicators to assess the financial condition of local government units should be different depending on the type of local government. Research shows that from original number of 14 indicators to assess the overall financial situation of local government units it's enough to use 7-8 indicators. The most consistent results were obtained for municipalities.

Keywords

• indicators to assess the financial condition of local government units
• local government units
• financial analysis