Problemy oceny efektywności wykorzystania środków samorządowych funduszy ekologicznych na zadania inwestycyjne

Abstract

The character of investment tasks for powiat and gmina and also the character of purposeful funds and legal specified directions of their spending point out that using those funds can not have only commercial character. Organizing form of those funds is fundamental element which points out the way and instruments for realization ecological activities. Appraisal of investment efficiency should be complex. Because it is difficult to value financial efficiency and adopt it into acting value of those subjects which do not fulfil only economical criteria or those criteria are fulfiled in only limited range, because they first of all they realize non economic purposes. In the process of spending ecological funds we should improve criteria of economic, ecological and social efficiency, especially in the situation when different sources of financing ecological investment are connected.