Nacionalinio biudžeto išlaidų planavimas : monografija

• Butkevičius, Algirdas
• Bivainis, Juozas

LTBiudžetas - vienas reikšmingiausių jos socialinės ekonominės plėtros veiksnių. Jam priskiriama daug vaidmenų: pajamų perskirstymo, socialinio aprūpinimo, ūkio plėtros, ekonomikos stabilizavimo, kontrolės ir visuomenės informavimo. Tokiame kontekste šalies biudžeto išlaidų planavimas monografijoje nagrinėjamas sistemų teorijos požiūriu, interpretuojant jį kaip aukštesnės sistemos (valstybės finansinių išteklių valdymo) posistemę, turinčią sudėtingoms sistemoms būdingų bruožų. Siekiama sukurti nacionalinio biudžeto išlaidų planavimo modelį, sudarantį prielaidas jo vartotojams, dirbantiems pažangių informacinių technologijų terpėje, kiekybiškai pagrįsti planinius sprendimus. Atskirose monografijos dalyse aptariamas valstybės biudžeto vaidmuo ir jo išlaidų struktūros įtaka valstybės socialinei ir ekonominei plėtrai; išnagrinėtas Lietuvos nacionalinio biudžeto teisinis reglamentavimas ir biudžeto išlaidų planavimo praktika; aptarti mokslinėje literatūroje pateikiami valstybės finansinių išteklių planavimo modeliai ir metodai; analizuojami parengti biudžeto programų daugiakriterinio vertinimo modeliai bei jų praktinio priimtinumo patikrinimo empirinių tyrimų rezultatai, taip pat tarpbiudžetinio lėšų perskirstymo modelis ir jo taikymo eksperimento rezultatai; nagrinėjamos siūlomų biudžeto išlaidų planavimo modelių komplekso įgyvendinimo prielaidos. Siūlomų modelių kompleksas orientuotas taikyti duomenų bazių ir intelektinės paramos sistemų terpėje. Monografijoje pateiktas reikalingos duomenų bazės modelis ir nustatyti jos formavimo, aktualizavimo ir naudojimo principai.Reikšminiai žodžiai: Nacionalinis biudžetas; Biudžeto valdymas; Biudžeto planavimas; Biudžeto modeliavimas; Biudžeto vertinimas; Metodologija; National budget; Management of national budget; Planning of national budget; Modelling of national budget; Evaluation of national budget; Methodology.

ENThe monograph consists of the preface, four chapters and concluding remarks. Chapter1 "Preconditions for the reforms of budget expenditure management" focuses on the following aspects of the research: the role of a budget, principles of budget expenditure planning and planning practice, directions of improvement of budget expenditure planning. These aspects have been considered within the framework of the budget reforms carried out in various countries over the past two decades. The national budget is the principal means of regulation of not only the country economic development, but also, in a broader sense of development of its society. The budget as a means of governance is attributed to the following roles: reallocation of revenues, social support, economic development, stabilisation of economy, control, and information of the public. Chapter 2 "Integrated evaluation of budget Programines" considers the application conditions of the proposed models of multiple-criteria evaluation of budget programmes: methods of determination of the importance of evaluation criteria, value normalization procedures in respect of different-content criteria, discount peculiarities of the expenditure and results of programme implementation taking into consideration the phase of the programme implementation cycle. The proposed methods of multiple-criteria evaluation of budget programmes have been applied to carry out non one-time test calculations of a different scope. A comparative analysis of the modelling results obtained in respect of various criteria importance alternatives has enabled to draw the following conclusions.1) a link between the evaluation of programmes according to partial criteria and the complex criterion is considerably closer than that of evaluation of the programmes according to individual partial criteria; 2) a minor change in the programme rankings established according to values of the complex evaluation criterion indicates that a change of the importance of local (both second- and third-level) criteria is not of a major effect on programme evaluation within the limits of the confidence interval; 3) the criterion of programme expedience is more sensitive to changes in the importance of partial (third-level) criteria than the criterion of programme suitability (this explains a relatively smaller dispersion of values of the local criteria of suitability as compared with those of expedience); 4) changes in the importance of the local criteria of expedience have a twofold greater effect on values of the programme complex evaluation criterion than changes in the local criteria of suitability (this correlates with interrelation between the importance of the local criteria of expedience and suitability).In the Chapter 3 "The increase of validity of inter-budgetary allocation of funds" a conclusion has been made that the main controlled parameters which may be modified when reallocating the budget funds are the following: 1) coefficient of equalization, whose value determines the level by which horizontal disparities in revenues and expenditure are reduced; 2) composition of the indicators determining municipal expenditure and relative importance of these indicators; 3) criteria of reallocation of funds. In the Chapter 4 "Preconditions for the implementation of the proposed models" the proposed complex of models of budget expenditure planning is intended for the application in the environment of database and intellectual decision support systems. A model of the required database has been developed. Its structure is based on the established patterns of characteristics of information objects. A variety of characteristics unified in such a manner creates preconditions for making the use of the typical software of database management systems, and in a more general context - for increasing the efficiency of provision with the information. The thesis establishes the principles of formation, updating and the use of the proposed database and proposes a scheme of transition from the current autonomous provision of institutions with information to a common integrated database. The following four unique-content stages of database integration, namely, pre project analysis; comparison; conforming and merging, have been identified, and the content of each stage has been itemized.