Zhodnocení hospodaření statutárních měst v ČR

Abstract

The main aim of the master thesis is to evaluate the financial management of statutory cities with property and focus on the expenditures which statutory cities provide into services for the population in the years 2012-2019. The partial aim is to analyze the financial management of statutory cities in the area of revenues and expenditures according to the division of the budget structure. Statutory cities are divided in practical part of the master thesis into three categories, namely Bohemia and Moravia, regional and other statutory cities, and internally structured and unstructured statutory cities. The practical part analyzes revenues and expenditures, and the financial management of statutory cities is evaluated in terms of property and expenditures on services for the population. In addition to general methods, the thesis also performs property analysis based on FAMA indicators, which found that there is an increase in the share of normally recurring revenues relative to total property in the case of all divisions of statutory cities. Expenditures on services for the population is evaluated based on statistical testing. As part of the thesis with the mentioned methods, it was concluded that the statutory cities differ the least from each other, which are divided according to the territory into Bohemia and Moravia. A higher difference is seen in the division of statutory cities into regional and other, and internally structured and unstructured statutory cities. The main and partial aim of the thesis is fulfilled.