Ryzyko związane z zaciąganiem zobowiązań przez jednostki samorządu terytorialnego

The paper presents definitions of liabilities, risk, deficit of risk and areas of financial risk a management provided by local government unit. Indebtedness of local governments has systematically increasing. Local governments resort to debt to implement investment projects and on current activity, therefore local governments should planning indebtedness in short and long periods. Local government units should managing of debt and public debt and consideration risk of planning debts, indebtedness and indebtedness limits, because local government public debt is an element of national public debt.