Vidaus finansų kontrolės Lietuvos valstybiniame sektoriuje plėtra

Abstract

The development of internal financial control of public sector is one of the essential ways of solving problems of the increase of effective activity of State institutions and development of implementation of budget programs. That is why it is important, from the point of view of national and the EU systems, to analyze and define the factors, (influencing) determining the development of internal financial control, which are connected with the objectives of internal financial control of public sector, also the ways of realization and usage, the possibilities to rationalize the management of internal financial control systems, to influence the effectiveness of realization of program budget. The aim of the research work is, on the basis of the results of evolution of economic science in the area of public internal financial control, to identify the conditions of the EU regarding internal financial control and to create the model of organisation of public internal financial control which enables to assure functioning and development of public internal financial control, implementation of state budgetary programmes and fulfillment the EU requirements for management of public finance. The Tasks of the Work are as follows: to analyze the Lithuanian and foreign authors’ attitude towards the internal financial control, to study the specific features of theoretical interpretation of internal financial control of public sector, to identify the objectives, to revise the conception of internal financial control of public sector, summarizing the existing theoretical attitudes; after having studied the requirements for internal financial control in the context of integration into the EU and the requirements of the European Commission for the EU candidate countries concerning the control, after having estimated the experience of functioning of internal financial control in the EU member countries, to identify the most frequently used methods of internal financial control, ways of their adaptation; to originate a model of organisation of internal financial control of public sector, ensuring the possibilities to properly realize the principles of program budget in institutions and to fulfil the EU conditions for public financial management; to analyze the functioning of internal financial control in Lithuania’s public sector and on the basis of the model of organisation of internal financial control, to define the conditions of improvement of internal financial control of public sector, to study the possibilities of adaptation of required principles of internal financial control, also, the requirements for further development.