Hospodaření malé obce

Abstract

This work deals with financial management problems of the village of Bílá in years 2004 -2008 and determines specific factors with cardinal influence on revenues and expenditures of the budget - depending on the village size. Bílá is a mountain type village with a large area. The work's introduction is about the establishment and the history of the municipality. It also describes the current position and function of municipalities in the public administration. The financial management of municipalities is dealt with in chapter two, which also describes instruments of financial management, and in theory, the revenues and expenditures of a municipal budget. Chapter three analyses the revenues and expenditures of the village of Bílá in years 2004 – 2008 and compares them with the revenues and expenditures of another village of the same size – Dolní Tošanovice and also with the average values of same size villages in the CR. The findings form the basis for determining specifics of the financial management of a small municipality given in chapter four. The final part gives a summary of the important elements. The financial management of the village of Bílá is greatly influenced by the area and type of village, the municipality's property structure, the infrastructure in the village, the existence of a protected landscape area as well as other economic subjects established by the municipality.