Aim:
The article is devoted to three issues in the finances of Polish agriculture: the flow of funds, the importance of external capital, and crop and livestock insurance, which were subjectively considered important for the functioning and development of this sector. The main objective is to identify, describe, and analyze the processes, trends, and challenges in the areas of generating surplus funds in Polish agriculture, its credit and leasing financing, and crop and livestock insurance.

Material and methods:
The article uses a combination of two main methodological approaches: a modified systematic literature review done by combining a backward snowballing technique with a manual search of selected publications and an empirical analysis of publicly available statistical data and data collected for use by public institutions involved in the conduct of agricultural policy, particularly financial policy. This approach falls within the mixed methods design (MMD). The statistical data cover the 2004–2022 period.

Results:
The general conclusion of the analysis is that three negative phenomena have accumulated in the finances of Polish agriculture at the beginning of the current decade: the stagnation of surplus fund generation, stagnation in crop and livestock insurance, and the decline in nominal and real credit debt.

Conclusions:
These issues stem from multiple causes, both intersectoral and linked to the agricultural environment. Reversing these trends will not be easy or achievable in the short term.