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Статья «Эволюция и правовое регулирование финансового контроля в государственных учреждениях Литвы в контексте ЕС» / Article "Evolution and legal regulation of financial control in state institutions of Lithuania under context of EU"

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Архивные данные статьи Крикщюнас Р. и Матулене С. / Archival data of the article written by Krikščiūnas R., Matulienė S.

Выходные данные научной статьи / Article output data

Раздел / Sectional title
[RUS]
Взгляд со стороны: анализ законодательства зарубежных стран
[ENG]
Outside perspective: the analysis of the foreign countries law
Страницы / Pages 112-130
Тип / Type [RAR] – Научная статья
Коды / Numbers [УДК] 342.97
Заглавие / Title
[RUS]
Эволюция и правовое регулирование финансового контроля в государственных учреждениях Литвы в контексте ЕС
[ENG]
Evolution and legal regulation of financial control in state institutions of Lithuania under context of EU
Авторы / Authors
[RUS]
Крикщюнас Роландас
Доцент, доктор юридических наук,
Университет Миколаса Ромериса
[ENG]
Krikščiūnas Rolandas
Full Doctor of Law, associate professor,
Mykolas Romeris University, Faculty of Law
[RUS]
Матулене Снегуоле
Доцент, доктор юридических наук, Продекан (по учебной работе) Юридического факультета,
Университет Миколаса Ромериса
[ENG]
Matulienė Snieguolė
Full Doctor of Law, vice-dean, associate professor,
Mykolas Romeris University, Faculty of Law
Аннотация / Abstract
[RUS]
В статье рассматриваются вопросы правового регулирования системы финансового контроля и аудита госучереждений Лтвы в соответсвий стребованиям ЕС; выявлены проблемы правового регулирования финансового контроля в государственных учреждениях Литвы, приводится система нормативных правовых актов, регулирующих отношения в сфере финансового контроля.
[ENG]
Restored independence of Lithuania not enough of required attention have been paid on internal financial control as on other sorts of public financial controls. Facts of in appropriate or non-effective usage of assets in processes of management of budget of state estimates together with other circumstances have been possible under conditions internal financial control being just under creation and had not possessed experience of EU countries.
Necessity of legal regulation of internal financial control has come clearer while reaching member ship in EU. Match to requirements of EU on regulation of financial control has been one of basic conditions of integration in EU. EU has formed a demand for negotiable position for separate questions of financial control in 1999.1 Noting meaning and complexity of negotiable chapter of financial control EU has shown that internal financial control acting orderly is the main condition of success of actual and effective position of finance to be granted.2 Reform of decentralization of position and control of finance in common has also some impact on importance of these questions as had been being used in European Commission after 1999. This had stimulated creation of legal acts regulating financial control in countries members of EU.
Object of investigation – control of internal finance public sector as in effective assumption of implementation of state budget and integration of the finance system of EU, legal acts regulating it's principles and their analysis and factors of acting of internal financial control.
Текст / Text
[ENG]
Introduction. Evolution of the system reform Implementation of internal financial control...
Ключевые слова / Keywords
[RUS]
Финансовый контроль
внутренный аудит
правовое регулирование
источники финансового права
формы и методы финансового контроля
[ENG]
Audit
public sector
financial management
objectives of governance
model
Ссылки / References
[RUS]
  1. Allen R. Tommasi D. Managing Public Expenditure. – Paris: OECD, 2001. – 502 p.
  2. Annual Reports (1998-2003) from the European Commission on Protection of the financial interest of the Community and fight against fraud. Availble at: http://europa.eu.int/comm/anti_fraud/reports/index_en.html
  3. Axelrod D. Budgeting for Modern Government. Second Edition. – New York: St. Martin.s Press, Inc., 1995. – 421 p.
  4. Barzelay M. Central Audit Institutions and Performance Auditing: A comparative Analysis of Organizational Strategies in the OECD // Governance. – 1997. – No. 10(3). – Pp. 235-260.
  5. Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee Section // Official Journal. – 1995. – No. 158. – Pp. 0006-0012.
  6. Commission Regulation (EC) No 438/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the management and control systems for assistance granted under the Structural Funds // Official Journal. – 2001. – No. 63. – Pp. 0021-0043.
  7. Commission Regulation (EC) No 448/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the procedure for making financial corrections to assistance granted under the Structural Funds // Official Journal. – 2001. – No. 64. – Pp. 0013-0015.
  8. Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds // Official Journal. – 1999. – No. 161. – Pp. 0001-0042.
  9. Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities // Official Journal. – 2002. – No. 248. – Pp. 0001-0048.
  10. Council Regulation (EEC) No 595/91 of 4 March 1991 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the common agricultural policy and the organization of an information system in this field and repealing Regulation (EEC) No 283/72 // Official Journal. – 1991. – No. 67. – Pp. 0011-0015.
  11. De Koning R. Public Internal Financial Control in Context of European Union Enlargement // Paris: OECD. Public Management Forum. – 1999. – Vol. V. – No. 6. – Pp. 4-6.
  12. Decision of government of the republic of Lithuania dated 9th of march 2000 Nr. 273 "Due internal audit system commission composition for coordiination of functionality and affirmation of its statements" // State news. – 2001. – No. 22(735).
  13. Due positions of the Republic of Lithuania in negotiations for membership in European Union confirmation: decision of govrnment of the Republic of Lithuania, Nr. 1487, 22nd of December 2000 (Negotiable position of the Republic of Lithuania. Financial control. 28 negotiable chapter) // State news. – 2000. – Nr.111(3593).
  14. Effects of European accession: Budgeting and financial control. Vol. 19. – Paris: OECD, 1999. – 176 p.
  15. European Commission (1999-2001). Regular Reports from the European Commission on Lithuanian progress towards Accession (1999-2002). Available at: http://europa.eu.int/comm/enlargement/docs
  16. Freeman R. Theory of the Financial Management. – London, 1998. – 616 p.
  17. Guide of audit activity. European chamber of auditors, 2007. Availble at: http://eca.europa.eu/portal/page/portal/portal/page/portal/auditą
  18. Law of change of State control law of the republic of Lithuania has been accepted on 13th of December 2001 // State news. – 2002. – Nr. 51(1243).
  19. Mackevičius J. Audit: theory, practice, prospectives. – Vilnius: Lithuanian science, 2001. – 827 p.
  20. Pollitt C. Performance or Compliance? Performance Audit and Public Management in Five Countries. – Oxford: Oxford University Press, 1999. – 248 p.
  21. Puškorius S. Activity audit: monography. – Vilnius: Editing center of Lithuanian university of law, 2004. – 195 p.
  22. Stoner J. Management. 6th edition. – London: Prentice Hall, 1999. – 522 p.
  23. Treaty establishing the European Community // Official Journal. – 2002. – No. 325.
  24. Treen N., Madsen J.S. EU Candidates Preparing to Manage Pre-accession Funds // Paris: OECD. Public Management Forum. – 2000. – Vol. VI. – No. 4. – Pp. 3-6.
[ENG]
  1. Allen, R. Tommasi, D. (2001), Managing Public Expenditure, OECD, Paris, 502 p.
  2. "Annual Reports (1998-2003) from the European Commission on Protection of the financial interest of the Community and fight against fraud", availble at: http://europa.eu.int/comm/anti_fraud/reports/index_en.html
  3. Axelrod, D. (1995), Budgeting for Modern Government. Second Edition, St. Martin.s Press, Inc., New York, 421 p.
  4. Barzelay, M. (1997), "Central Audit Institutions and Performance Auditing: A comparative Analysis of Organizational Strategies in the OECD", Governance, No. 10(3), pp. 235-260.
  5. "Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee Section", Official Journal, 1995, No. 158, pp. 0006-0012.
  6. "Commission Regulation (EC) No 438/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the management and control systems for assistance granted under the Structural Funds", Official Journal, 2001, No. 63, pp. 0021-0043.
  7. "Commission Regulation (EC) No 448/2001 of 2 March 2001 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards the procedure for making financial corrections to assistance granted under the Structural Funds", Official Journal, 2001, No. 64, pp. 0013-0015.
  8. "Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds", Official Journal, 1999, No. 161, pp. 0001-0042.
  9. "Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities", Official Journal, 2002, No. 248, pp. 0001-0048.
  10. "Council Regulation (EEC) No 595/91 of 4 March 1991 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the common agricultural policy and the organization of an information system in this field and repealing Regulation (EEC) No 283/72", Official Journal, 1991, No. 67, pp. 0011-0015.
  11. De Koning, R. (1999), "Public Internal Financial Control in Context of European Union Enlargement", Paris: OECD. Public Management Forum, Vol. V, No. 6, pp. 4-6.
  12. "Decision of government of the republic of Lithuania dated 9th of march 2000 Nr. 273 "Due internal audit system commission composition for coordiination of functionality and affirmation of its statements", State news, 2001, No. 22(735).
  13. "Due positions of the Republic of Lithuania in negotiations for membership in European Union confirmation: decision of govrnment of the Republic of Lithuania, Nr. 1487, 22nd of December 2000 (Negotiable position of the Republic of Lithuania. Financial control. 28 negotiable chapter)", State news, 2000, Nr.111(3593).
  14. Effects of European accession: Budgeting and financial control. Vol. 19, OECD, Paris, 1999, 176 p.
  15. "European Commission (1999-2001). Regular Reports from the European Commission on Lithuanian progress towards Accession (1999-2002)", available at: http://europa.eu.int/comm/enlargement/docs
  16. Freeman, R. (1998 ), Theory of the Financial Management, London, 616 p.
  17. "Guide of audit activity. European chamber of auditors, 2007", availble at: http://eca.europa.eu/portal/page/portal/portal/page/portal/auditą
  18. "Law of change of State control law of the republic of Lithuania has been accepted on 13th of December 2001", State news, 2002, Nr. 51(1243).
  19. Mackevičius, J. (2001), Audit: theory, practice, prospectives, Lithuanian science, Vilnius, 827p.
  20. Pollitt, C. (1999), Performance or Compliance? Performance Audit and Public Management in Five Countries, Oxford University Press, Oxford, 248 p.
  21. Puškorius, S. (2004), Activity audit: monography, Editing center of Lithuanian university of law, Vilnius, 195 p.
  22. Stoner, J. (1999), Management. 6th edition, Prentice Hall, London, 522 p.
  23. "Treaty establishing the European Community", Official Journal, 2002, No. 325.
  24. Treen, N., Madsen, J.S. (2000), "EU Candidates Preparing to Manage Pre-accession Funds", Paris: OECD. Public Management Forum, Vol. VI, No. 4, pp. 3-6.
Файлы / Files 7-matuliene.pdf

Выходные данные журнала «Вопросы российского и международного права», в котором размещена статья / Publisher's imprint of the journal "Matters of Russian and International Law", which includes the article ►