Valstybės biudžeto programų vertinimas

LTStraipsnyje nagrinėjama valstybės finansinių išteklių paskirstymo pagrįstumo didinimo problema. Atskleistos šiandieninės praktikos spragos. Problemai spręsti siūlomi du biudžeto programų kompleksinio vertinimo modeliai - vienas naujoms, antras tęstinėms programoms vertinti. Naujų programų vertinimo modelio branduolį sudaro keturi komponentai: tikslingumo vertinimo, efektyvumo vertinimo, tinkamumo vertinimo ir šių vertinimų sintezės. Tęstinių programų vertinimo modelio akcentas - programos įgyvendinimo efektyvumo įvertinimas dviem etapais: atliekant programos įgyvendinimo situacinę analizę ir programos įgyvendinimo efektyvumo lyginamąją analizę. Aptartas siūlomų modelių komponentų turinys ir esminiai technologiniai aspektai. Siūlomi modeliai leidžia padidinti programų įvertinimo visapusiškumą ir kartu objektyvumą bei sudaro prielaidas palyginti programas tarpusavyje. [Iš leidinio]Reikšminiai žodžiai: Valstybės biudžetas; Išlaidos; Planavimas; Vertinimas; Metodai; State budget; Expenditure; Planning; Evaluation; Methods; Valstybės biudžetas; Kompleksinis vertinimas; State budget; Expences; Complex estimation.

ENThe paper deals with a problem of increasing unreasonable allocation of public financial resources. Allocation of public financial resources is interpreted as a most important problem of public management, the proper solution of which sets preconditions for a more efficient utilization of scarce resources, implementation of government priority tasks and intensification of activities in the aforesaid areas. The last year's innovations in the area of allocation of public financial resources provided conditions for a more efficient application of methods involving better tools and new information technologies. More advanced and more reasonable tools, as well as more rapid ways of allocating public financial resources are sought. Lack of constructive solutions due to the absence of rules on allocating financial resources, doubtful or unreasonable criteria or their neglect is characteristic of the today's situation. Analysis of different studies undertaken in this field and conclusions drawn from several years' experience accumulated in preparing the national budget serve the basis for proposing a system of budget programmes evaluation resting on an integrated evaluation method. The system is comprised of two patterns: one for new programmes evaluation and the other for continued programmes evaluation. The pattern for new programmes evaluation comprises four evaluation components: relevance, efficiency and suitability of programmes, and integrated evaluation of each programme.The first three components may be used for budget programmes evaluation from certain perspectives, while the fourth one attempts at summarizing the results of the first three and obtaining a combined integrated evaluation indicator. The pattern for continued programmes evaluation in terms of contents is a two stage analysis. Actual integrated indicator of programme implementation efficiency represents the first stage of evaluation, whereas the second one covers comparison of the actual indicator's value with its designed value, which is followed by a programme implementation situation analysis. Application of the suggested patterns for programme evaluation is likely to result in the following. Quantitative benchmarking of programmes would increase the objectivity of programme evaluation and reduce the influence of subjective factors; preconditions for benchmarking different institutions and programmes would be set; debates on budget programmes and their assessment during the budgeting process would be simplified, and unproductive labour costs in relation to the debates on draft programmes by different authorities would be reduced; the budgeting process would become more transparent and better understood by the public; and an economic effect would be achieved due to more reasonable allocation of public financial resources. [From the publication]

• Ekonomika / Economics
• Etnologija / Ethnology