Lietuvos viešojo sektoriaus apskaitos raidos 1990–2014 m. laikotarpiu ypatumai

LTStraipsnyje pristatomi pagrindiniai Lietuvos viešojo sektoriaus apskaitos sistemos reformos pokyčiai vykę per 1990–2014 m. laikotarpį. Nurodomos pagrindinės reformos prielaidos, išskiriami reformos etapai, atskleidžiami ypatumai. Pradėta ir vis dar vykdoma apskaitos reforma tai dalis visose Europos Sąjungos šalyse-narėse vykstančios viešojo sektoriaus apskaitos reformos, kurios siektinas rezultatas – vieningo konsoliduoto finansinio ataskaitų rinkinio sudarymas. Todėl straipsnyje, lyginant pelno siekiančių subjektų ir viešojo sektoriaus subjektų duomenų konsolidavimo procesus ir nuoseklumą, pristatoma viešojo sektoriaus subjektų duomenų konsolidavimo nuo atskirų finansinio ataskaitų rinkinių iki nacionalinio ataskaitų rinkinio sudarymo konsolidavimo schema. Pateikta apžvalga leidžia įvertinti viešojo sektoriaus apskaitos reformos eigą istoriniu požiūriu, įgalina išskirti gerosios praktikos elementus bei gali tapti pagrindu konstatuojant esamą būklę bei nustatant tolimesnes reformos kryptis. [Iš leidinio]Reikšminiai žodžiai: Konsoliduotas finansinių ataskaitų rinkinys (KFAR); Viešojo sektoriaus apskaitos ir atskaitomybės standartai (VSAFAS); Viešojo sektoriaus apskaitos reforma; Accounting reform in the public sector; Consolidated financial statements; Public sector accounting and financial reporting standards.

ENIn the current stage of economic globalization and development public sector finances is a factor that to a large extent influences the national economic development. There is an express need on the part of users of financial information not only to understand the accounting information pertaining to public sector entities (hereinafter – PSE), but also to be able to compare the data of the different entities within the sector, compare and evaluate reports on financial standing of PSEs of different countries. There emerged a tangible need to standardize the accounting information or the data on the used budget appropriations irrespective of the user's national language, or his education, or any other subjective factors – it became important to ensure that the principal information is understandable irrespective of the national language, financial literacy or other subjective factors of the user of the information. The new management system encouraged Governments of many States of the world to modernize their national public sectors by referring to the best international accounting practice. The ideas on the modernization of the public sector accounting likewise became relevant in the European Union. Seeking its integration into the relevant European structures Lithuania launched its public sector accounting reform in 2005. The very first outcomes of the actively enforced reform revealed a number of positive results, as well as certain shortcomings and deficiencies that required different and expedient solutions. Upon the accession to the EU and seeking to integrate into European structures Lithuania needed to start applying the accounting structures used by European entities, i.e., to reorganize its accounting from the cash basis to accrual-based accounting. These developments served as a powerful stimulus for a reform in the national public sector.The accounting reform than launched and still in progress is only part of the comprehensive reform of accounting in the public sector that is currently under implementation both in the European Union, Economic Community, as well as other economically developed States. The present article analyses the development of accounting of the Lithuanian public sector in 1990–2014, while distinguishing its principal stages and the key features of the relevant accounting framework; identify the principal preconditions for the reform in the public sector, the stages of the reform, assess the peculiarities of each such stage, and possible areas for the further development. [From the publication]

• Vadyba / Management
• Ekonomika / Economics