Selected problems of capital assets of Czech agriculture

In the paper, the level of assets and long-term tangible property as well as the development of own and foreign capital, and the development of sales are evaluated in the time period 1992-2004, An analysis of internal financing resources - profit after taxation, reserves, depreciations of long-term property - was done for the years 2000-2005. The monitored items are calculated for agricultural enterprises of legal entities. Further selected factors are evaluated, which influence the property and capital structure of an enterprise.