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Abstracts
The article describes the role financial planning, in particular the role of multiannual financial forecasts, in the debt management process in the local government units. Theoretical and methodological considerations are supplemented by study of changes in budget categories related to local government debt, which took place between the multiannual financial forecasts prepared for the years 2013 and 2014. The analysis was performed for all units in general and more specifically for the voivodships. The article postulates that local authorities should ensure greater accuracy and continuity of their financial plans
Publisher
Year
Issue
Pages
105-116
Physical description
Dates
published
2016-11-27
Contributors
author
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.ojs-doi-10_33119_KKESSiP_2016_2_7