| Abstract [eng] |
The method of budget expenditures distribution directly influences on results of state government resources. Recently the program budget is used more often, all other modified distribution models of budget expenditures as well. Analysing the scientific literature, the different analytic publications and current Lithuania‘s situation after budget reform, it could be pointed, that the program budget in many cases is appraised as perspective and useful process. Budget programs are the main components of programming method. The solutions of state expenditures distribution are made according to programs results. It‘s important to evaluate the programs properly and select the most useful for the state, which could give the social, economic and financial outputs in the future. Defining current Lithuania‘s situation and problems of the program evaluation process, it‘s obvious that there is the necessity of increasment of program evaluation foundation and objectivity. The work object: the distribution process of state budget by programs. The work purpose is according to the theory to make an analysis of the state budget expenditures distribution process by programs, summarize and create the synthetical evaluation model of budget programs. The work tasks: • to analyze the theoretical aspects of the state budget expenditures distribution according to principles of programming; • to analyze the effectiveness of state budget programs; • to produce the Lithuania‘s practice of state program budgeting; • to present the methods of program budgeting evaluation; • to create the synthetical evaluation model of budget programs. Research methods are: the analysis of scientific literature, the analytical evaluation, and the comparative methods of analysis. The work structure and the main results: the work is divided into three main parts. The first part discloses an analysis of the scientific literature. In the second part it is presented the methods of the budget programs evaluation and in the last one – the synthetical evaluation model. Created synthetical evaluation model of budget programs covers all stages of the evaluation process. The principles of programs formation are used as additional control and removal of the possibility of programs duplicates. The quantative criterions allow evaluating the programs more clearly; the programs are compared more easily for choosing the more optimal one. The control system in every stage of the program existence period secures the processes of continuity, which are focused to the result, that is, to the state objectives, as stimulating the economical development. |
