OCENA SYTUACJI FINANSOWEJ GMIN WIEJSKICH W POLSCE W LATACH 2006–2008

Period 2006-2008 was an important time for the local government in Poland, because it was a time functioning in a changing external conditions. Firstly the types of support addressed to the municipalities under the EU structural policy were changed, moreover the governments need to respond flexibly to the unstable macroeconomic situation. The article presents an assessment of rural communities, made through the prism of their financial standing, because the analysis can get a reliable view of the local communities. There was proved a general trend of improving financial performance of the local government sector, demonstrated in increase in the share of own income and operating surplus in relation to total income. It was also noted some negative implications for the municipalities’ budgets resulting from economic slowdown.