A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Programinio finansavimo sistemos diegimas Lietuvos viešajame sektoriuje ; Development of program budgeting system in Public sector in Lithuania
Allocation of State financial resources is one of the most important tasks of public administration. Rational allocation of these resources for the effective use of available resources essential to achieve national objectives and priorities to implement the areas of activity. Program budgeting system is one of the new public management elements to promote the modernization of the country budget financial management system. Program budgeting is more than budgeting method by the programming principle, it can be identified as performance management tool, in conjunction with strategic planning, budgeting by the results and the performance mesurament and evaluation. Program budgeting system is the budgeting system, which identifies the institutions mission, goals and objectives, integrates strategic planning, performance information and results in the budget process, it uses performance management information, accrual budgeting and acounting, allocates resourses in decentalized way and evaluates activities and performance. Denmark and Australia have introduced the program budgeting system for more than 15 years ago. While the countries are no longer calculate the first decade of operational efficiency in the system, but they are still faced with some, country-specific challenges and problems. The main problems and challenges faced by countries are mostly technical in nature, because there is a different management culture problems. South Korea obtaining assistance of the United States, began introducing the program budgeting system only in this decade, but its progress is quite rapid. South Korea is seeking to adapt all U.S. Government proposals, but taking into account their national circumstances and modifying some of its elements. The Lithuanian Government implements the program budgeting system as a result of budget reform. The program budgeting system establishes the strategic planning and budget principles, etc. The budget planned for three, shall be approved for one year, budget planning based on priorities and conclusion of the program, ensure budget transparency of the process and form a program evaluation system. After completion of theoretical analysis it is possible to conclude that generally there are obvious improvements in program budgeting system implementation over the last years in Lithuania. Attempts to improve the legal basis and to introduce the good practice of government finance management are evident. Besides, the experience of Lithuania in the process of introduction program budgeting system was certified as the one of the most successesful examples. Nevertheless the room for improvements is still quite large. Problems of program budget are related to the insufficient experience in preparing programs and the lack of control instruments.
Programinio finansavimo sistemos diegimas Lietuvos viešajame sektoriuje ; Development of program budgeting system in Public sector in Lithuania
Allocation of State financial resources is one of the most important tasks of public administration. Rational allocation of these resources for the effective use of available resources essential to achieve national objectives and priorities to implement the areas of activity. Program budgeting system is one of the new public management elements to promote the modernization of the country budget financial management system. Program budgeting is more than budgeting method by the programming principle, it can be identified as performance management tool, in conjunction with strategic planning, budgeting by the results and the performance mesurament and evaluation. Program budgeting system is the budgeting system, which identifies the institutions mission, goals and objectives, integrates strategic planning, performance information and results in the budget process, it uses performance management information, accrual budgeting and acounting, allocates resourses in decentalized way and evaluates activities and performance. Denmark and Australia have introduced the program budgeting system for more than 15 years ago. While the countries are no longer calculate the first decade of operational efficiency in the system, but they are still faced with some, country-specific challenges and problems. The main problems and challenges faced by countries are mostly technical in nature, because there is a different management culture problems. South Korea obtaining assistance of the United States, began introducing the program budgeting system only in this decade, but its progress is quite rapid. South Korea is seeking to adapt all U.S. Government proposals, but taking into account their national circumstances and modifying some of its elements. The Lithuanian Government implements the program budgeting system as a result of budget reform. The program budgeting system establishes the strategic planning and budget principles, etc. The budget planned for three, shall be approved for one year, budget planning based on priorities and conclusion of the program, ensure budget transparency of the process and form a program evaluation system. After completion of theoretical analysis it is possible to conclude that generally there are obvious improvements in program budgeting system implementation over the last years in Lithuania. Attempts to improve the legal basis and to introduce the good practice of government finance management are evident. Besides, the experience of Lithuania in the process of introduction program budgeting system was certified as the one of the most successesful examples. Nevertheless the room for improvements is still quite large. Problems of program budget are related to the insufficient experience in preparing programs and the lack of control instruments.
Programinio finansavimo sistemos diegimas Lietuvos viešajame sektoriuje ; Development of program budgeting system in Public sector in Lithuania
Ambrasaitė, Ineta (author) / Svetikas, Kostas Žymantas
2010-01-07
Theses
Electronic Resource
Lithuanian , English
Atliekų tvarkymo sistemos kūrimas Lietuvoje ; The system of waste management in lithuania
| BASE | 2006