@misc{Bitner_Michał_Assessment_2008,
 author={Bitner, Michał and Cichocki, Krzysztof},
 copyright={Creative Commons Attribution BY 4.0 license},
 address={Warszawa},
 journal={Raport Badawczy = Research Report},
 howpublished={online},
 year={2008},
 publisher={Instytut Badań Systemowych. Polska Akademia Nauk},
 publisher={Systems Research Institute. Polish Academy of Sciences},
 language={eng},
 abstract={The objective of the paper is to analyze and assess level of efficiency of debt management by local governments and development of structures and procedures that facilitate this efficiency. The model for debt management efficiency was presented - theory and case study analysis based on data from local governments in Poland and their financial reports. In the model 12 standards for measuring debt management efficiency were developed, the level of performance and satisfaction of these standards by a representative group of local government was analyzed. Then observations were formulated, regarding implementation of the presented standards and recommendations - to enhance the observed situation in Poland and facilitate improvement of debt and financial management. The model is a novelty in municipal finance and debt literature.},
 title={Assessment of efficiency of debt management by local government},
 type={Text},
 URL={http://rcin.org.pl/Content/110575/PDF/RB-2008-30.pdf},
 keywords={Efektywność zarządzania długiem, Jednostki samorządu terytorialnego (jst), Wieloletnie planowanie finansowe i inwestycyjne, Debt management efficiency, Local governments, Long - term financial and investment planning},
}