Jolanta Iwin-Garzyńska | Tomasz Rzemykowski
  The nature of working capital in the poviat - the unit of territorial self-government- is associated with responsibility for maintaining the short-term financial liquidity and long –term financial stability. The financial liquidity and financial stability are necessary for the poviats to fulfill their tasks continuously. The aim of the paper is to emphasize the role of working capital in poviats and to evaluate its value empirically in chosen poviats of the Wilkopolskie voivodship.