Viešųjų finansų kontrolės sistema
Merkininkienė, Eglė |
Černius, Gintaras | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Buinauskas, Jaroslavas | Recenzentas / Rewiewer |
Miškinis, Algirdas | Darbo gynimo komisijos pirmininkas / Thesis Defence Board Chairman |
Darulienė, Lina | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Kaušinis, Edvardas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Novikevičius, Vaitiekus | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Strumskis, Mindaugas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Daujotaitė, Dalia | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Vasarienė, Dalia | Darbo gynimo komisijos narys / Thesis Defence Board Member |
The fundamental part of state governance is appropriate and sound management of the state finances. Therefore this is necessary to create a comprehensive public finance control system, which can ensure accurate and correct accumulation of state income, economical use of state resources according to the law requirements, protection of the state financial interest. This work aims to analyse theoretical aspects of the public financial control system and to disclose currently operating public finance control system in Lithuania, noticing the legal regulation. The essential attention in this work is dedicated to analyse state income and spending control systems, realizable control forms and main specialized control institutions. Also control forms that ensure the protection of the state financial interest and the main institution, possessing special authorities in this area are considered. Based on the analysis of legal regulation the main conclusions are underlined.