EN
Both in theoretical and pragmatic studies, financial economy of Polish local government sector can be analyzed in three aspects, which focus mainly on: • evaluation of present financial policy in local government units - settlement of weaknesses and strengths, • identification of complex and difficult problems of financial policy which require joint engagement in solving them. It is essential in the light of Polish joining European Union, • estimation oF real chances for changing present financial structure in local government sector (regulations and rules of its functioning) as well as implementation of new scenarios and methods of such decision-making that would increase the effectiveness of public money management.