| Abstract [eng] |
Budget, its structure, principles of performance and budget execution statement are actual topics of study by several branches of science, especially economics and law. For law studies this financial activity is important as hole of relations in preparing and utilization of centralized Fund. The object of this work is - budget execution statement ant its evaluation. The purpose of analysis is to define conception of budget execution statement, determine the main features that describe essence and purpose of statement. In this work is trying to answer what it means rule incorporate in the constitution of Lithuania that the Government of the Republic of Lithuania prepare and propose the Parliament budget execution statement. Budget execution statement as vehicle of parliament or municipal control is important in several aspects – in controlling performance of executive authority and indirectly by different committees or accountable institutions. It is analysing in this work several items: the structure of state budget execution statement and corpus of municipality budget execution statement; subjects, that responsible form preparing, confirmation, evaluation and control system. |
