The main objective of this paper was to evaluate the fi nancial condition of the rural communes of Wielkopolska in 2007-2011. In assessing the fi nancial performance using ratio analysis, TOPSIS method and regression analysis were applied. Studies have shown that synthetic partial measure of the relationship of budget, indicators per capita and debt, as well as the average synthetic assessment of the fi nancial condition of rural communities did not differ from the rural communes and of Wielkopolska in Poland. Rural communes of Wielkopolska best and worst fi nancial condition constituted about 15% of communes, low-and middle-level characterised more than 30% of communes. Typological class communes were strongly differentiated primarily by synthetic measure of the debt. Parameters of the regression model indicated that signifi cant determinants of fi nancial condition are: the ability to create income, expenditure policy and sovereign debt, as well as the scale of unemployment, demographic structure of communes and age structure of the councilors.