Analýza financování vybrané obce zaměřená na dotace

Abstract

This thesis deals with the analysis of the financial management and grants of the municipality Rešice in 2013-2017. The main objective is to gain knowledge about the process of municipal financing, particularly subsidies, and then to compare them in the analysis of the management of a territorial self-governing unit. The partial aim of the thesis is analyze the subsidy resources that were provided to the municipality Rešice and examine their use. The purpose of this thesis is connect the area of financial resources in the form of subsidies and their influence on the improvement of the management of territorial self-governing units. The second chapter of this thesis presents basic concepts related to territorial self-governing units, legal regulations and financial management tools of the municipality. The third chapter summarizes the information on subsidies - definition of the concept, origin and importance of subsidies, their distribution and resources. Another chapter is application of the theoretical knowledge in the area of management of the selected municipality Rešice.