Zbigniew Gołaś | Anna Bieniasz | Dorota Czerwińska-Kayzer
pages: 11-25, JEL classification: G320, L66, Key words: płynność finansowa, czynniki kształtujące płynność finansową, przemysł spożywczy, analiza regresji, Abstract: The article presents the results of the analysis of the factors influencing the financial liquidity of the enterprises of food industry in Poland in 2005-2008. The analysis used the proposal to a causal relationship factors influencing the liquidity, where the level of financial liquidity is determined by the structure of assets, rotation of the current liabilities and the financing strategy.