Nadzór nad samorzadem terytorialnym wobec zjawiska lokalnych trudnosci finansowych

The article presents tools and procedures for preventing local financial crises which are binding in the Polish system of supervision over local government. A character study of the Polish supervision system is a point of departure for the author's attempt to make an assessment of the supervision and inspection activities over local government units executed by the Polish State. The author assumes that adequate institutional solutions in the field of supervision can create favorable conditions for local government finance rationalization and prevent financial difficulties, and in case of their occurrence reduce their economic and social consequences. To make the assessment of the Polish solutions adequate, based on precise criteria , the article also presents solutions used abroad. The analysis of the institutional solutions in Poland in comparison with other European countries enables a statement that the Polish supervision and inspection system with reference to the phenomenon of local government unit's financial difficulties shows a fragmentary nature and has serious gaps that can lead to inadequate activities undertaken by the state or their lack in the field of local financial crisis prevention.