| Abstract [eng] |
Strategic planning as the basis for budget planning, which is universally regarded as a good indicator of stability and reliability of the state's economy and as an instrument that helps the state's budget to adapt to the challenges of modern increasingly unpredictable environment, is analysed in the Master's thesis. The author of the thesis reveals the usefulness and significance of applying strategic planning in the state management by analysing scientific works of different authors, publications of international organizations, practice of the countries of the world and legal acts. The author assesses what economic and political events have determined the integration of the strategic planning system into the budgeting process in Lithuania. The synergistic effect of the interoperability of strategic planning and budgeting systems is revealed. The author also reveals how the interoperability of strategic planning and budgeting systems is supervised and how the results achieved by their performance as integrated systems are evaluated. However, despite the fact that interoperating strategic planning and budgeting systems create the result-oriented budget, the competent authorities identify the problem areas of these systems and provide recommendations on the possibilities to improve the interoperability of the systems. The results of the study prove that strategic planning and budget planning are strategically important tools in the state management. They ensure the targeted and efficient allocation of the state's financial resources in all its areas when implementing public functions. Appropriation managers measure the monitoring and evaluation of the performance result-oriented budget by the performance evaluation criteria and provide the information on their feasibility in the annual activity reports of institutions. The analysis of the legal acts that was done proved that Lithuania has invested much into the modernization of the result-oriented state's budgeting within the last two decades. The strategic planning process was integrated into the budgeting process in the year 2001; restructuring of the state's strategic planning and budgeting systems has been carried out since the year 2017. It aims at reviewing and streamlining the state's strategic planning and budgeting systems, at optimizing the number of strategic planning documents, at clarifying and securing the links between the planning documents, the goals set by them and their evaluation indicators. At the same time, a significantly closer link between the strategic planning system and the budgeting system, which will be focused on the medium-term (3-4 years) period rather than one-year period, is being pursued. The analysis of the experience of the countries of the world, which is presented in the Master's thesis, reveals that there is no single strategic planning and budgeting model that would suit for every state in the world. |
