Zhodnocení hospodaření krajů v ČR se zaměřením na výdaje v oblasti služeb pro obyvatelstvo

Abstract

The theme of this diploma thesis is the financial management of the regions of the Czech Republic. The aim of this thesis is to evaluate the financial management of the Czech regions with the focus on the expenditures in the area of the public services between 2013 and 2017 when the expenditure per one inhabitant are compared, mainly in the area of education, culture, sports, health care, housing, land development and environmental protection. A sub-objective of this thesis is to evaluate the regions’ budget revenue and expenditure in the observation period and make a comparison between them. The acquired values were again recalculated per one inhabitant in order to create the comparison between regions. The theoretical part of this thesis describes the characteristics of the regions of the Czech Republic and their financial management. The practical part deals with the analysis of the regions’ budget and assesses both the income as well as the expenditures. The last part of this thesis is devoted to public services so that each area is evaluated separately.