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This thesis focuses on financial management of different size categories of municipalities, differences between them and their assessment. It is divided into two parts: theoretical-methodological part and following analytical part. The former one focuses on the status and functions of municipal government in the public administration system of Czech Republic, both currently and in terms of historical development that preceded the present state and also affected it. Furthermore, this part focuses on general financial management of municipalities in the Czech Republic, shows the structure of municipal budgets and their development in recent years. It also introduces the issue of budgetary tax allocation, which focuses on its development from the 90th years of the 20th century and planned changes in the future. The analytical part is then focused more on differences in the financial management of different size categories of municipalities. Based on the findings of research reports assesses the development undergone by the financial management of different size categories in the years 2006 -- 2010, where it focuses particularly on small municipalities that are often discussed as problematical in terms of their efficiency. Part of the analytical work is formed by author's own analysis of revenue and expenditure side of budgets of selected three municipalities in the years 2006 -- 2010 in terms of their structure and development in the reporting period. The municipalities were chosen to represent smaller municipalities (201 -- 1 000 inhabitants), medium-sized towns (10 001 -- 20 000 inhabitants) and also large towns (50 0001 -- 100 000 inhabitants). Subsequently, the data for each municipality are compared with each other, with an average of municipalities throughout the whole republic, as well as with the average of the appropriate size category to which a given municipality belongs to. In order to be able to compare the data and in order to eliminate any fluctuations between years, all the data are used in average numbers and in the per capita form. |
