Abstract This article deals with the analysis of the impact of fiscal rules on financial management within the higher self-governing units of the Slovak Republic. For this analysis, unique data from 2002 – 2016 has been used. The quantitative analysis is complemented by a questionnaire survey and a structured interview of respondents who are responsible for controlling the financial management of higher territorial units. This analysis has shown the positive effect of fiscal rules on regional economics, but also revealed shortcomings that prevent the full use of fiscal rules in Slovakia. Th is is primarily due to incomplete and formal implementation, the interests of local elites, and a lack of coordination of activities with the central government.

中文翻译：

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财政规则对斯洛伐克共和国上级自治单位财务管理的影响

摘要本文分析了斯洛伐克共和国上级自治单位内财政规则对财务管理的影响。在此分析中，使用了2002年至2016年的独特数据。定量分析辅以问卷调查和对负责控制上级单位财务管理的受访者的结构化访谈。这项分析显示了财政规则对区域经济的积极影响，但也揭示了阻碍斯洛伐克充分使用财政规则的缺陷。这主要是由于不完整和正式的执行，地方精英的利益以及缺乏与中央政府的活动协调。