摘要: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.