In the paper an attempt was made to elaborate a point method of the financial liquidity assessment of forest districts. This method was used to categorize forest districts with regard to their solvency. The investigations were conducted in 26 forest districts of the Regional Directorate of State Forests (RDSF) in Poznań and extended in the period from 1998-2001. On the basis of the analysis of the examined indices of the liquidity and the applied point method, generally speaking, during the studied period a high level of liquidity and its considerable variability was found in individual forest districts. The paper presents general assumptions of the point method of the liquidity assessment in individual forest districts. In order to increase the cognitive value of this method, it seems necessary to continue further studies.

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