Financování národního parku Šumava

This bachelor’s thesis deals with the financing of the Administration of Šumava National Park, focusing on the structure of external sources and the development of the organisation’s dependence on earmarked subsidy funds. The aim of the thesis is to evaluate the development of financing in the period 2019–2025 and to identify the main risks of the current financing model. The thesis uses a combination of quantitative financial analysis of secondary accounting data and qualitative research in the form of expert interviews with the management of the Administration of Šumava National Park. The results show that the organisation’s financing is influenced by a stagnating contribution from the founding authority, significant fluctuations in own revenues, and a variable volume of earmarked subsidies. Although subsidy financing enables the implementation of important development and nature conservation activities, it also brings administrative burden, pressure on co-financing, personnel limits, and risks associated with the long-term sustainability of projects. The thesis thus provides a managerial perspective on the financial stability of the national park, formulates specific recommendations, and highlights the need for a more stable financing framework for nature conservation.