| Abstract [eng] |
The analysis of the scientific literature, there is a lack of program budgeting importance at the national level evaluation. Analyzing the problem - inadequate application of program budgeting in Lithuania. The aim of the research - to evaluate the application of program budgeting assumptions in Lithuania and make recommendations of negative aspects removal. Object - program budgeting preparation and implementation in Lithuania. Objectives of the research: 1. Disclose budget concept formation principles and models. 2. To analyze program budgeting evolution and formation of legal regulation in Lithuania. 3. Perform assessment of expert opinions and make recommendations to the negative aspects of disposal. Research methods: analysis of scientific literature, legal documents, analysis, expert survey. The study was conducted by e-mail, by sending questionnaires to the experts. Thesis includes the following parts: introduction, theoretical part of the analysis of legal documents, the analysis of the study results, conclusions, recommendations, references. The theoretical part of the paper discusses the concept of the budget, formation principles and models, considering in more detail the evolution of program budgeting and the application of assumptions. Legal documents, analysis, discusses budget preparation, execution, monitoring and evaluation framework in Lithuania. The budget process in the country there are legal environment ensures proper budgeting, implementation, monitoring and evaluation system. The study describes the results of the analysis of program budgeting at the national level the importance of the study results. Found that the program budget for Lithuania at the national level is well regarded, it occupies an important place in the government. It is also noted that the program developers still is room for improvement, improving strategic planning, resource allocation, program monitoring and evaluation skills. |
