| Abstract [eng] |
In 2004 Lithuania became the member of EU so it is very important to know and understand the main provisions, fundamental ideas, which reveal the point of EU budgetary structure. Principles of EU budgetary structure do not get much attention neither in foreign countries, nor in Lithuania. It is very important to react to the global changes and manage to change the priorities. Though some legal issues concerning principles of EU budgetary structure are being analysed by D. Strasser, however the most significant issue is not dissected. The content of principles of EU budgetary structure is analysed in the master work. The principle of unity and budget accuracy means, that all Communities’ expenditure and revenue must be incorporated in a single budget document. Annuality shows necessity to differ commitment appropriations and payment appropriations. The principle of equilibrium is the essential rule of EU budget and means that the revenue and expenditure must be in balance. The principle of unit of account means that the budget is drawn up and implemented in unit of account. The principle of universality is based on two rules: budgetary revenue may not be allocated to particular items of expenditure and all revenue and expenditure must enter in the budget without any adjustment against each other. The principle of specification means that each appropriation is assigned to a specific purpose and a specific objective. The principle of sound financial management consists of three principles such as principle of economy, efficiency and effectiveness. The principle of transparency is very important and sometimes it is treated as the core stone of EU budget. Problems, which cause principles of EU budgetary structure are analysed in the master work. The inaction during the procedure of budget, breaches of it, imperfect cooperation among the institutions of EU are the problems, which solve inter alia ETT. |
