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

IF 2.1 Q2 ECONOMICS
Tomasz Skica, Jacek Rodzinka, Ulyana Zaremba
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引用次数: 3

摘要

.对地方政府单位(LGU)财务状况的评估通常采用基于财务分析的传统工具和方法。然而,事实证明,这种方法是不可靠的。有一些已知的地方政府单位的例子,尽管目前向控制其金融经济的当局报告了其财务状况,但它们不仅没有避免财务问题(见Rewal、Dziwnów、Byczyna社区),而且由于公共资金管理不当,它们被清算(例如Ostrowice社区)。上述调查结果对目前评估地方政府单位财务状况的方法的有效性提出了相关问题,并在此基础上得出了与地方财政状况对地方政府单位未来可能产生的后果有关的结论和估计。鉴于上述情况,开发新的解决方案以评估LGU财务状况的尝试越来越频繁。本文的目的是根据描述地方政府财政的所有基本统计数据,并利用TOPSIS方法,建立一个评估社区财政状况的综合指标。构建的衡量标准并不侧重于对个别财务指标的估计,而是考虑到了它们的相互关系和相互作用。它消除了分析结果值之间缺乏关系的问题,这可能是对地方政府单位财务状况的错误解释的原因。所获得的衡量标准的价值允许对地方政府单位的财政状况进行客观评估,提供有关地方政府财政状况多部门评估的综合信息。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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.
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来源期刊
CiteScore
5.40
自引率
6.70%
发文量
40
审稿时长
24 weeks
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.
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