Research on the relation between the financial situation of commune and its functional type on the example of: Kleszczewo, Komorniki and Puszczykowo

The aim of this article was an attempt to specify a relation between the financial situation of the commune and its functional type based on the example of chosen communes from the Poznań district, such as: Kleszczewo, Komorniki and Puszczykowo. The analysis of their liquidity, debt, financial independence and attractiveness. The primary data sources were the reports on implementation of the budgets of the communes reported for the years 2007-2009. It was found that rural commune oriented at the industrial development (Komorniki) was in the best financial situation, and the agricultural commune (Kleszczewo) was in a considerably worse situation and the least was the service and tourist commune Puszczykowo, in which the possibilities of free zones’ management are slowly getting exhausted. The communes do not have the liquidity problems during the analysed period, their total debt does not exceed 40% (at acceptable 60%), with (in the most) growing financial independence associated with discretionary powers on revenue and expenditures, however, they have different attractiveness describing their ability to develop, and attract the investors and inhabitants.