Indicators for assessing the financial condition and municipality management

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F18%3A00011096" target="_blank" >RIV/47813059:19520/18:00011096 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.24818/amp/2018.31-07" target="_blank" >http://dx.doi.org/10.24818/amp/2018.31-07</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.24818/amp/2018.31-07" target="_blank" >10.24818/amp/2018.31-07</a>

Result language
angličtina
Original language name
Indicators for assessing the financial condition and municipality management
Original language description
The aim of the article is to create a set of indicators for assessing financial stability and municipality management. Local governments in the Czech Republic are fully financially responsible for their budget and management. Financial stability of municipalities is a crucial condition for long-term sustainable development as disproportionate debt can generate risks for providing public services and their standard functioning. The Ministry of Finance defined a set of financial indicators (SIMU system) which could be used for financial stability evaluation, but only two of them are obligatory (a share of liabilities to total assets in percentage, and the current ratio). Indisputable advantage is its standard form of financial evaluation for all municipalities and relatively simple method of calculation based on delivered data.
Czech name
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Czech description
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Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50206 - Finance

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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