{"title":"在使用TOPSIS方法方法评估波兰地方政府部门财务状况的综合措施的应用","authors":"Tomasz Skica, Jacek Rodzinka, Ulyana Zaremba","doi":"10.14254/2071-789X.2020/13-4/19","DOIUrl":null,"url":null,"abstract":". An assessment of the financial condition of local government units (LGUs) is usually carried out in a manner referring to traditional tools and methods based on financial analysis. However, it turns out that this approach is unreliable. There are known examples of LGUs, which, despite current reporting concerning their financial situation to the authorities controlling their financial economy, not only did not avoid financial problems (see Rewal, Dziwnów, Byczyna communes), but as a result of the improper management of public funds they were liquidated (e.g., Ostrowice commune). The finding presented above raises pertinent questions about the effectiveness of the current way of assessing the financial condition of local government units and on this basis arriving at conclusions and estimations relating to the possible consequences of the situation in local finance for the future of LGUs. Given the above, attempts to develop new solutions to assess the financial situation of LGUs are becoming more frequent. The aim of this article is to build a synthetic measure for the assessment of the financial condition of communes with regard to all basic statistics describing local government finances and making use of the TOPSIS methodology. The constructed measure does not focus on the estimation of individual financial measures but rather takes into account their interrelationships and interactions. It eliminates the problem of the lack of relationships between the analyzed result values, which may be responsible for the incorrect interpretation of the financial conditions of local government units. The value of the obtained measure allows for an objective assessment of the condition of LGUs finances, providing synthetic information concerning the multi-sectional assessment of the condition of local government finances.","PeriodicalId":51663,"journal":{"name":"Economics & Sociology","volume":null,"pages":null},"PeriodicalIF":2.1000,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"The application of a synthetic measure in the assessment of the financial condition of LGUs in Poland using the TOPSIS method approach\",\"authors\":\"Tomasz Skica, Jacek Rodzinka, Ulyana Zaremba\",\"doi\":\"10.14254/2071-789X.2020/13-4/19\",\"DOIUrl\":null,\"url\":null,\"abstract\":\". An assessment of the financial condition of local government units (LGUs) is usually carried out in a manner referring to traditional tools and methods based on financial analysis. However, it turns out that this approach is unreliable. There are known examples of LGUs, which, despite current reporting concerning their financial situation to the authorities controlling their financial economy, not only did not avoid financial problems (see Rewal, Dziwnów, Byczyna communes), but as a result of the improper management of public funds they were liquidated (e.g., Ostrowice commune). The finding presented above raises pertinent questions about the effectiveness of the current way of assessing the financial condition of local government units and on this basis arriving at conclusions and estimations relating to the possible consequences of the situation in local finance for the future of LGUs. Given the above, attempts to develop new solutions to assess the financial situation of LGUs are becoming more frequent. The aim of this article is to build a synthetic measure for the assessment of the financial condition of communes with regard to all basic statistics describing local government finances and making use of the TOPSIS methodology. The constructed measure does not focus on the estimation of individual financial measures but rather takes into account their interrelationships and interactions. It eliminates the problem of the lack of relationships between the analyzed result values, which may be responsible for the incorrect interpretation of the financial conditions of local government units. The value of the obtained measure allows for an objective assessment of the condition of LGUs finances, providing synthetic information concerning the multi-sectional assessment of the condition of local government finances.\",\"PeriodicalId\":51663,\"journal\":{\"name\":\"Economics & Sociology\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":2.1000,\"publicationDate\":\"2020-12-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Economics & Sociology\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.14254/2071-789X.2020/13-4/19\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Economics & Sociology","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.14254/2071-789X.2020/13-4/19","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"ECONOMICS","Score":null,"Total":0}
The application of a synthetic measure in the assessment of the financial condition of LGUs in Poland using the TOPSIS method approach
. An assessment of the financial condition of local government units (LGUs) is usually carried out in a manner referring to traditional tools and methods based on financial analysis. However, it turns out that this approach is unreliable. There are known examples of LGUs, which, despite current reporting concerning their financial situation to the authorities controlling their financial economy, not only did not avoid financial problems (see Rewal, Dziwnów, Byczyna communes), but as a result of the improper management of public funds they were liquidated (e.g., Ostrowice commune). The finding presented above raises pertinent questions about the effectiveness of the current way of assessing the financial condition of local government units and on this basis arriving at conclusions and estimations relating to the possible consequences of the situation in local finance for the future of LGUs. Given the above, attempts to develop new solutions to assess the financial situation of LGUs are becoming more frequent. The aim of this article is to build a synthetic measure for the assessment of the financial condition of communes with regard to all basic statistics describing local government finances and making use of the TOPSIS methodology. The constructed measure does not focus on the estimation of individual financial measures but rather takes into account their interrelationships and interactions. It eliminates the problem of the lack of relationships between the analyzed result values, which may be responsible for the incorrect interpretation of the financial conditions of local government units. The value of the obtained measure allows for an objective assessment of the condition of LGUs finances, providing synthetic information concerning the multi-sectional assessment of the condition of local government finances.
期刊介绍:
Economics and Sociology (ISSN 2306-3459 Online, ISSN 2071-789X Print) is a quarterly international academic open access journal published by Centre of Sociological Research in co-operation with University of Szczecin (Poland), Mykolas Romeris University (Lithuania), Dubcek University of Trencín, Faculty of Social and Economic Relations, (Slovak Republic) and University of Entrepreneurship and Law, (Czech Republic). The general topical framework of our publication include (but is not limited to): advancing socio-economic analysis of societies and economies, institutions and organizations, social groups, networks and relationships.[...] We welcome articles written by professional scholars and practitioners in: economic studies and philosophy of economics, political sciences and political economy, research in history of economics and sociological phenomena, sociology and gender studies, economic and social issues of education, socio-economic and institutional issues in environmental management, business administration and management of SMEs, state governance and socio-economic implications, economic and sociological development of the NGO sector, cultural sociology, urban and rural sociology and demography, migration studies, international issues in business risk and state security, economics of welfare.