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Modelling of Municipal Debt in the Pardubice Region
Year: 2015
Type of publication: článek ve sborníku
Name of source: Proceedings of the 19th International Conference: Current Trends in Public Sector Research
Publisher name: Masarykova univerzita
Place: Brno
Page from-to: 117-125
Titles:
Language Name Abstract Keywords
cze Modelování zadluženosti obcí v pardubickém regionu Analýza zadluženosti je důležitým nástrojem pro analýzu finanční situace státu, kraje nebo obce. V současné době je zadluženost sledována Ministerstvem financí České republiky (MFČR) i na úrovni obcí. V tomto článku byly porovnány dva přístupy detekce abnormalit. Za prvé, byl použit postup v UFIS na základě dvou monitorovacích finančních ukazatelů. Za druhé, byly použity algoritmy pro identifikaci abnormální hodnoty. data mining; anomální hodnoty; municipalita; zadluženost
eng Modelling of Municipal Debt in the Pardubice Region Analysis of the indebtedness is an important tool for the finance analysis of the state, region, district or municipality. Currently, the indebtedness is monitored by the Ministry of Finance of the Czech Republic (MFCR) at the municipality level. It is realized by the Presentation system of financial and accounting information of state (UFIS). This system contents data for all municipalities of the Czech Republic (CR). It also issues annual information on the evolution of total debt of local budgets. In this paper two approaches of abnormality detection were compared that the abnormality represents the municipality indebtedness. Firstly, the approach of the UFIS on the basis of two monitoring financial indicators was used. Secondly, the data mining algorithms for identifying anomalous values were applied. The suggestion model works with real UFIS data set in the year 2011. The model outputs present sets of municipality indebtedness and the sets elements are compared on the basis of presented approaches. Anomaly detection; data mining; debt; municipality; Pardubice region