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The article delves into the intricate domain of experimental research about linguistic consciousness dynamics. The exploration of linguistic consciousness dynamics encompasses a multifaceted examination that includes the analysis of how social, cultural, and psychological factors contribute to the formation of linguistic consciousness, the delineation of the developmental patterns it follows, the methodological principles that underpin its analysis, and the utilization of experimental techniques for its thorough investigation. The emergence of consciousness as a precise regulator of human behaviour is rooted in a complex interplay of inherent and acquired elements, all of which materialize during socialization. It is imperative to acknowledge that knowledge does not arise from unmediated perception; instead, perception is structured by cognitive models and schemas. Within the purview of the article, we underscore the efficacy of employing experimental methodologies, specifically those drawn from the realm of psycholinguistics, as a potent avenue for determining the precise position of specific concepts and the semantics of particular words within the intricate hierarchy of meanings and thoughts held by native speakers. The empirical data derived from experimental inquiries into the dynamics of linguistic consciousness serves as compelling affirmation for the existence of systematicity within this cognitive realm. Crucially, this systematicity does not represent an immutable trait etched indelibly into individuals; instead, it emerges due to their progressively deepening comprehension of the tangible world and the accrual of a more extensive spectrum of social experiences.

The relevance of the research topic is stipulated by the new challenges faced by our country in connection with the armed aggression of the Russian Federation against Ukraine and the need to adapt the legal regulation of land payment in terms of its calculation and payment during the period of martial law. The purpose of the article is to trace the dynamics of legal regulation of land payment during martial law, and to review the current case law of both national courts regarding the resolution of disputes on the cancellation of a tax assessment notice and the case law of the European Court of Human Rights in terms of determining the conceptual foundations for the construction of legal provisions. The study of the issue of payment and accrual of land payment is of both applied and theoretical nature, since violation of the means and rules of rule-making technique leads to tax disputes. The analysis of legal constructions of the Tax Code of Ukraine and other regulatory legal acts made it possible to identify problems in the regulation of land payment, which consist in violation of the rule of law principle provided for by the Constitution of Ukraine. The Constitutional Court of Ukraine has defined the principles of legal certainty and legal predictability as components of the rule of law. The inconsistency of the provisions of the Tax Code of Ukraine and bylaws has led to a dual interpretation of their rights and obligations by taxpayers and controlling authorities. The author analyzes the positions of the controlling authorities in terms of amendments to the regulation of the calculation and payment of tax liabilities for taxation of land plots located in the temporarily occupied territories or in the territories where military operations are (were) conducted.

Water services systems are essential to public health, economic development and the state of the environment. In order to secure the quality of services as well as ensure reasonable customer charges and sufficient investment, water services have traditionally been taken care of by the public sector in most countries of the world. However, a major problem with the public sector provision of water services, or any other services for that matter, has always been that their demand is invariably greater than the funds available for their production. Thus, countless reforms have been implemented to improve the public sector in terms of service quality, the efficiency and effectiveness of operations, and accountability to citizens. The latest global wave of public management reforms, coined New Public Management (NPM), has advocated reducing the size of the public sector and the application of private sector management principles and practices. NPM-informed reforms have also been implemented on the local government level in Finland with the broad aim of increasing flexibility and municipal autonomy in service production while still safeguarding the foundations of the welfare society. This approach has brought along with it, amongst other things, the separation of the provision and production of public services; the adoption of accrual or business accounting; and the obligation to practice longer-term financial planning and budgeting. The reform has also involved the separation of water services within municipal accounting, as well as the implementation of full cost recovery through customer charges, including a reasonable rate of return on invested capital. The principal objective of this research was to examine the consequences of NPM–influenced financial management and accounting reforms in the context of municipal water services. The aim was to ascertain whether or not the reforms have succeeded in achieving their original objectives and whether they have resulted in any outcomes that would require increasing regulation in the public sector. The research focused mainly on Finland, where enough time had passed since the initiation of the first local government reforms to allow an analysis of the consequences. The Finnish perspective was complemented with an exploration of parallel and similar developments in Tallinn, Estonia because, despite differences in politico-administrative history, the two countries shared certain relevant characteristics such as politicians' inexperience in the commercialization of water services and the need to secure water infrastructure investment funds. With regard to methodology the research adheres mostly to the disciplines of public sector financial accounting and management. Since much attention is paid to the somewhat radical changes caused by the NPM movement in the water sector, the approach assumed in the research may therefore be called critical. The method of reasoning utilized in the research is induction, which is not based on hypotheses as drivers of the research but which proceeds from specific observations to more general conclusions. The predominant method of arranging the research material is the case study, from which it is possible to make contextual rather than statistical generalizations. The water services reforms explored in this research sought, through the application of various NPM principles and practices, to increase the transparency of municipal finances, to improve financial planning and management, and to secure sufficient investment into the rehabilitation and replacement of water services infrastructure. The positive consequence of the reforms reported in this dissertation is the accrual-accounting derived practice of infrastructure asset management. The more negative consequences are associated with the inherent difficulty of infrastructure asset accounting and the nationally devised accrual accounting terminology, which offer opportunities for investment deferral, hidden taxation, cross-subsidizing, short-sighted political decision-making, and the violation of intergenerational equity. It therefore seems that some degree of economic regulation or other type of governance would be appropriate in the case of publicly owned water utilities in which profit-making is allowed. Guidance related to the long-term management of infrastructure assets is considered especially pertinent. The options outlined in this research for the Finnish context are either a combination of formal and informal methods or an expansion of this which involves the establishment of a water sector economic regulator. An ideal arrangement would in either case involve a long-term commitment of municipal decision-makers to water services management. In practice this could mean that the boards of municipal water services enterprises would also include non-politician expert members, and that some of the board members would occupy their positions for a longer time than the municipal election period.

To realize a good governance system, it is necessary to make changes in the field of financial accounting, as well as apply a standard, guidelines, and principles as a reference for every government organization in preparing financial reports. Therefore, the Minister of Finance issued Regulation of the Minister of Finance (PMK) Number 217/PMK.05/2015 concerning the statement of accrual-based Government Accounting Standards (PSAP), namely PSAP No. 13 concerning the presentation of the financial statements of the Public Service Agency (BLU). This BLU / BLUD financial report provides information about the economic resources and obligations of the BLU / BLUD at the reporting date and the flow of economic resources during the current period. Users need this information to evaluate the economic capability of BLU / BLUD in future activities. For that we need a test of the factors that can affect the implementation of PSAP No. 13 of them. This study will examine the effect of Organizational Commitment, Human Resources and Information Systems on the Implementation of PSAP No. 13. This research will be conducted at RSUD Arifin Achmad, Riau Province. The research approach uses quantitative with primary data sources. The test uses multiple regression testing with SPSS 23. The results of statistical tests show that Organizational Commitment and Human Resources (HR) have no significant effect on the implementation of PSAP No. 13, while the Information System has a significant effect on the implementation of PSAP No. 13.

The subject of the research is theoretical principles and practical proposals for improving the personnel management mechanisms of agricultural enterprises. The purpose of the article is to identify problems of formation and work of personnel of agricultural enterprises and substantiation of directions of development and improvement of mechanisms of its management. The methodological basis of the article is historical, monographic, system-structural analysis and synthesis, statistical-economic, problem-target. The results of the article. The main results of the article are developed measures to improve and develop mechanisms for managing the personnel of agricultural enterprises: institutional, organizational and economic, incentives and motivation. Proposed to use HR-management as a new mechanism that embodies elements of the previous ones. Field of application of results. In educational institutions of higher education, in personnel management of agricultural enterprises. Conclusions. The main mechanisms of personnel management of agricultural enterprises are institutional, organizational and economic, incentives and motivations. Institutional is a set of institutions as institutions, establishments, organizations and regulations on the regulation of social and labor relations, labor market and employment, as well as institutions as scientific and methodological, methodological developments and explanations to them. Organizational and economic mechanism is a set of methods and forms of organization of labor and jobs, as well as financial and economic factors and tools for personnel regulation. The latter are manifested in wages, stocks, dividends, accruals, and other types of financial regulation. Finally, the mechanism of stimulation and motivation of employees is important.

Includes bibliographical references. ; Number of sources in the bibliography: 38 ; Thesis (Ph. D.) -- University of Cyprus, Faculty of Economics and Management, Department of Public and Business Administration, June 2006. ; The University of Cyprus Library holds the printed form of the thesis. ; This PhD dissertation consists of three essays on cross listings: a. The Operating Performance of Exchange-Listed American Depositary Receipts. b. Cross Listing, Bonding and Corporate Governance. c. Cross Listing on U.S. Stock Exchanges and the Earnings Management Hypothesis. The questions analyzed in this dissertation arise because of possible frictions in the transition of information from corporations to markets. To overcome informational frictions a company might choose to list its equity on foreign exchanges with strong legal institutions. The U.S. is considered to be a country with strong and strict legal institutions. Coffee (2002) suggest that cross-listed firms on U.S. stock exchanges face (1) the increased enforcement by the Securities and Exchange Commission, (2) a more demanding litigation environment, and (3) enhanced disclosure and reconciliations to U.S. generally accepted accounting principles. All of these cross listing effects may reduce the information asymmetry between the management of the firm and markets. Prior literature has examined the role and impact of cross listing among others on valuation, cost of capital, access to capital and information environment. However, other questions arise naturally such as do firms experience improvements in their profitability after the listing? To what extent the suggested U.S. securities laws are actually enforced in relation to foreign issuers and how these securities laws affect firm's corporate governance? What is the cross listed firms' management behaviour in terms of managing financial statements? This dissertation consists of three essays on cross listings designed to address these questions. The first essay examines the operating performance of non-US firms that enter major US stock exchanges through American Depositary Receipts (ADR). We provide evidence that capital- raising cross-listed firms experience improvement in operating performance after the listing relative to a non-cross-listed matched sample of firms and relative to the pre-listing period. No such result is observed for non-capital-raising cross-listed firms. These results suggest that the type of ADR conveys information about post-listing operating performance. Moreover, we provide evidence for a positive relation between the cross listing announcement abnormal returns and the post listing abnormal changes in operating performance. This relation suggests that the market anticipates the post-listing abnormal changes in operating performance. The second essay examines the relationship between cross listing and corporate governance. We find that cross-listed firms have more independent board and audit committees after the listing relative to a non-cross-listed matched sample of firms and relative to the pre-listing period. Moreover, cross-listed firms experience changes in their ownership structure after the listing. Finally, we provide evidence that the sensitivity of the relation between cross-listed firm's valuation with audit committee independence and ownership structure becomes more important after the listing. These results are consistent with the bonding role of the cross listings on US stock exchanges. The third essay examines managers' behaviour around the cross listing in terms of earnings management. We use Canadian cross-listed firms to tone down the informational effect of the cross listings due to the economic proximity between Canadian and US markets. In this way incentives for management of earnings might be stronger. We provide evidence that firms report earnings in excess of cash flows by taking positive discretionary accruals prior to their listing in US. Furthermore, discretionary accruals reverse after the listing, resulting in a negative relation between pre-listing discretionary current accruals and post-listing net income growth relative to a matched sample. The market does not reflect this information and thus cross-listed firms are found to underperform a matched sample by about 12% for the three-year period after the listing.

Includes bibliographical references. ; Number of sources in the bibliography: 38 ; Thesis (Ph. D.) -- University of Cyprus, Faculty of Economics and Management, Department of Public and Business Administration, June 2006. ; The University of Cyprus Library holds the printed form of the thesis. ; This PhD dissertation consists of three essays on cross listings: a. The Operating Performance of Exchange-Listed American Depositary Receipts. b. Cross Listing, Bonding and Corporate Governance. c. Cross Listing on U.S. Stock Exchanges and the Earnings Management Hypothesis. The questions analyzed in this dissertation arise because of possible frictions in the transition of information from corporations to markets. To overcome informational frictions a company might choose to list its equity on foreign exchanges with strong legal institutions. The U.S. is considered to be a country with strong and strict legal institutions. Coffee (2002) suggest that cross-listed firms on U.S. stock exchanges face (1) the increased enforcement by the Securities and Exchange Commission, (2) a more demanding litigation environment, and (3) enhanced disclosure and reconciliations to U.S. generally accepted accounting principles. All of these cross listing effects may reduce the information asymmetry between the management of the firm and markets. Prior literature has examined the role and impact of cross listing among others on valuation, cost of capital, access to capital and information environment. However, other questions arise naturally such as do firms experience improvements in their profitability after the listing? To what extent the suggested U.S. securities laws are actually enforced in relation to foreign issuers and how these securities laws affect firm's corporate governance? What is the cross listed firms' management behaviour in terms of managing financial statements? This dissertation consists of three essays on cross listings designed to address these questions. The first essay examines the operating performance of non-US firms that enter major US stock exchanges through American Depositary Receipts (ADR). We provide evidence that capital- raising cross-listed firms experience improvement in operating performance after the listing relative to a non-cross-listed matched sample of firms and relative to the pre-listing period. No such result is observed for non-capital-raising cross-listed firms. These results suggest that the type of ADR conveys information about post-listing operating performance. Moreover, we provide evidence for a positive relation between the cross listing announcement abnormal returns and the post listing abnormal changes in operating performance. This relation suggests that the market anticipates the post-listing abnormal changes in operating performance. The second essay examines the relationship between cross listing and corporate governance. We find that cross-listed firms have more independent board and audit committees after the listing relative to a non-cross-listed matched sample of firms and relative to the pre-listing period. Moreover, cross-listed firms experience changes in their ownership structure after the listing. Finally, we provide evidence that the sensitivity of the relation between cross-listed firm's valuation with audit committee independence and ownership structure becomes more important after the listing. These results are consistent with the bonding role of the cross listings on US stock exchanges. The third essay examines managers' behaviour around the cross listing in terms of earnings management. We use Canadian cross-listed firms to tone down the informational effect of the cross listings due to the economic proximity between Canadian and US markets. In this way incentives for management of earnings might be stronger. We provide evidence that firms report earnings in excess of cash flows by taking positive discretionary accruals prior to their listing in US. Furthermore, discretionary accruals reverse after the listing, resulting in a negative relation between pre-listing discretionary current accruals and post-listing net income growth relative to a matched sample. The market does not reflect this information and thus cross-listed firms are found to underperform a matched sample by about 12% for the three-year period after the listing.

The subject of research is theoretical, methodological and practical aspects of accounting, defining the functions and collection of excise duty in the system of taxation of socio-economic and economic activities. The purpose of the work is to identify the features of collection and accounting of excise duty in Ukraine, as well as its functions in filling the local and state budgets, development of areas for improvement. The methodological basis of the article were both general and special methods of scientific knowledge. In the process of writing the article methods were used: monographic, system-structural analysis and synthesis, statistical and economic, accounting. Results of work. The paper reveals that the excise duty occupies a special place in the taxation system, performing fiscal and regulatory functions. However, it does not have fixed accrual rates. It varies according to the products or product groups to which it is charged. It also noted its leading role in filling the local and state budgets of the country. Field of application of results. The conclusions of the article can be used in the educational and scientific process of higher education institutions, the work of rural communities, local governments, fiscal services. Conclusions. The analysis of the process of formation of excise taxation in Ukraine and the application of this tax allows us to conclude that the issue of improving the system of excise administration remains relevant. The fundamental principle of developing a new, optimal concept of taxation should be the establishment of such rules for determining and paying excise duties, which would limit the possibility of tax evasion by both legal and illegal methods.

Fraud is an action taken intentionally and it is done for personal or other people's purposes, where the action has caused harm to certain parties or certain institutions. Misstatements contained in fraudulent financial statements are intentional misstatements to deceive users of financial statements. The source of this misstatement includes manipulation or falsification of accounting records, intentional misstatements or omissions from financial statements, and / or incorrect application of accounting principles. In Indonesia, accounting fraud also occurs at the company level, both private and government companies. On December 6, 2012, the announcement of Indonesia's score in the Corruption Perception Index (CPI) was 32 and ranked 118th out of 176 countries which measured the level of corruption (Transparency International, 2012). In 2001, a fraud scandal occurred by PT Kimia Farma Tbk. PT Kimia Farma is a state-owned company whose shares have been traded on the exchange to become public company. Based on indications by the Ministry of BUMN and Bapepam's examination, it was found that there were misstatements in the financial statements which resulted in overstatement of net income for the year ended 31 December 2001 of Rp. 32.7 billion, which represented 2.3% of sales and 24.7% from net income. The author's purpose of this study is to discuss about detecting fraud in financial statements by using 5 (five) of the 8 (eight) Beneish ratio indices, because Beneish's research states that the Days Sales in Receivables Index (DSRI) ratio index, the Gross Margin Index ( GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accrual to Total Asst Index (TATA) have significant results to detect financial report manipulation.

The purpose of this article is to review the general rules and trends in the legal regulation of renumeration of labor with social security bodies in the company's reporting; peculiarities of displaying of renumeration of labor in the company's reporting, outline the main areas of improvement of renumeration of labor with social security agencies. The article deals with the peculiarities of calculations on renumeration of labor with the social insurance bodies in the company's reporting. The problems in keeping records of work, accrual and payment of wages are encountered. The basic directions of improvement at realization of calculations on renumeration of labor with social insurance bodies are outlined. The calculation on renumeration of labor in the company's reporting is shown. The data of the status of renumeration of labor in the financial reporting are reflected. Data on renumeration of labor are reflected in the financial, statistical, tax, and specialty statements. The legislative and regulatory regulation of accounting and analysis of remuneration and payments of labor with social insurance bodies is investigated. The main document that defines the economic and organizational principles of remuneration of employees who are in employment relations, on the basis of an employment contract with enterprises, institutions, organizations of all forms of ownership and management, as well as with individual citizens and areas of state and contractual regulation of renumeration of labor of Ukraine "On renumeration of labor". It aims to provide the reproductive and stimulating functions of wages. It is determined that the main forms of renumeration of labor are part-time and hourly, and social insurance systems are divided into voluntary and compulsory social insurance. Keywords: salary, social security agencies, company's reporting, renumeration of labor.

This article describes the current procedure for accounting for three types of state aid: subventions, subsidies and budget loans, as well as the promising directions of development of this object of accounting. The aim of the work was to illustrate the method of reflection in the accounting of the facts of economic life associated with the receipt of state aid for business entities applying the chart of accounts of commercial organizations. The study was conducted using General scientific methods: analysis of legal norms, analogy, comparison, extrapolation, etc. Considered in this paper principles for an accounting of funds to Finance current and capital expenditure and their depreciation in full conformity with the applicable accounting legislation, and will generate accurate reports to business entities. The paper reveals the conceptual apparatus, the emphasis is on the options of accounting for budgetary funds: the method of accrual and the method of actual receipt of resources. The technique of accounting of means of target financing, the income of future periods and their write-off on the current income are considered. Possible cases of reflection in the accounting of need of return of earlier received budgetary funds are opened. The analogy of accounting for budget loans with the norms of the current PBU 15/2008. The disclosed directions of improving the accounting of state aid, consisting in the option of reflecting budgetary funds in the balance sheet (either in the balance sheet liability as part of long-term liabilities or in the balance sheet asset by reducing the carrying value of the relevant articles), will be necessary for organizations in the development of an effective version of the accounting policy for 2020 when making changes to PBU 13/2000.

This paper investigates the change in accounting quality when firms shift from a revenue-oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance-oriented fair value accounting regime as International Financial Reporting Standards (IFRS). Previous studies have demonstrated mixed effects on the accounting quality upon IFRS adoption. One possible reason is that the investigated domestic GAAP to a large extent has been adjusted to IFRS prior to IFRS adoption. This is not the case in NGAAP where IFRS adoption led to significant changes in the recognition and measurement rules. To investigate the change in accounting quality, the paper makes use of a panel design with 640 firm-year obserations from 2001 up to the financial crisis year 2008, including four years of pre-IFRS NGAAP observations and four years of IFRS-observations. The paper employs four commonly used approaches to investigate accounting quality: test of value relevance of net earnings and book values, accrual quality of net earnings, incidence of small positive net earnings and test of timely loss recognition. The paper demonstrates that the adoption of IFRS increases the relevance accounting information has for valuation purposes. IFRS requires recognition of intangible assets and off-balance sheet liabilities not allowed under NGAAP. Moreover, IFRS allows the use of fair value to a larger extent than NGAAP. The paper also demonstrates that NGAAP leads to timelier recognition of losses than IFRS. This supports the notion that historical cost accounting, which is the basic accounting principle under NGAAP, provides more conservative accounting numbers. Overall, this suggests that IFRS provides information more useful for valuation purposes, but to a lesser extent stewardship purposes which generally favours conservatism. NGAAP on the other hand, provides information less relevant for valuation purposes, but more relevant for stewardship purposes.

This paper examines the evolution of tenure reform in the Philippine forest lands over the last three decades which in principle has transferred "bundles of rights" from the State to local communities. It analyzes the dynamics and impacts of tenure reform and the associated policy and related changes in terms of livelihoods, income, forest condition, and equity (referred to as the LIFE indicators in this study) based on literature review and four case studies representing three different types of tenure instruments. Despite radical efforts to restructure forest management in favor of local communities, our analysis of tenure reform in forest landsin terms of the LIFE indicators shows that the anticipated positive impacts are yet to be fully realized on the ground. The issuance of the different tenure instruments have benefited the government more by effectively recruiting local communities to take on forest management and protection responsibilities – tasks which the government was expected to perform before the tenure reform took place. However, livelihood and income of forest communities have not significantly improved in most cases. The combined effects of unstable policies and insecure use rights, over regulation and centralized issuance of resource use permit, inadequate institutional support system, poor market access and opportunities, and limited capacities at the local level prohibit genuine tenure reform from taking root.Instead of bundles of rights and their corresponding benefits, we argue that what have been devolved by the State so far are bundles of responsibilities that put more weights to the already burdened communities. This situation thwarts the accrual of benefits to the upland poor and may impede the promotion of sustainable forest management in Community-Based Forest Management areas. The paper distilled specific lessons and recommendations to enhance the impacts of forest tenure reform on livelihood and equity and advance sustainable forest management that has relevance to other tropical countries of similar situation.

The article focuses on the substantiation of the need for the creation and adoption of a draft special law of Ukraine on financial support of military personnel, as well as to outline the structure and main content of this draft law. The general provisions of the proposed draft Law define: the object of legal regulation; the scope of the Law application; the concept and the essence of military personnel financial support; the cash support system management; principles, grounds and conditions of cash security; restrictions on the principle of cash security equality; peculiarities of changing the amount of cash collateral; peculiarities of termination and suspension of the right to a monetary allowance. In separate sections, it is proposed to settle the essence, grounds and conditions for the accrual and payment of monthly basic, monthly additional and one-time additional types of cash support, as well as a set of additional guarantees for military personnel cash support. It is substantiated that the creation and adoption of the proposed draft Law of Ukraine will contribute to: a real increase (to an appropriate level) of the social security of military personnel in Ukraine; convergence of national legislation on military service and the legal status of military personnel in the corresponding legislation of the states of the North Atlantic Alliance. This will bring the standards of decent work and social security of professional public servants in Ukraine up to the corresponding standards stipulated in the EU member states, which are also members of the Alliance. ; Стаття присвячена обґрунтуванню потреби створення та прийняття проєкту спеціального закону України про грошове забезпечення військовослужбовців, а також окресленню структури та основного змісту цього законопроєкту. В загальних положеннях пропонованого проєкту Закону визначається: об'єкт правового регулювання; сфера застосування Закону; поняття, сутність грошового забезпечення військовослужбовців; управління системою грошового забезпечення; принципи, підстави та умови грошового забезпечення; обмеження принципу рівності грошового забезпечення; особливості зміни розміру грошового забезпечення; особливості припинення та призупинення права на грошове забезпечення. В окремих розділах запропоновано врегульовувати сутність, підстави та умови нарахування та виплати щомісячних основних, щомісячних додаткових та одноразових додаткових видів грошового забезпечення, а також комплекс додаткових гарантій грошового забезпечення військовослужбовців. Обґрунтовується, що створення та прийняття запропонованого проєкту Закону України сприятиме: реальному підвищенню (до належного рівня) соціальної безпеки військовослужбовців в Україні; зближенню національного законодавства про військову службу та правовий статус військовослужбовців до відповідного законодавства держав Північноатлантичного альянсу; наближуватиме стандарти гідної праці та соціальної безпеки професійних публічних службовців в Україні до відповідних стандартів, що передбачені у державах-членах ЄС, котрі також є членами Альянсу

Allocation of State financial resources is one of the most important tasks of public administration. Rational allocation of these resources for the effective use of available resources essential to achieve national objectives and priorities to implement the areas of activity. Program budgeting system is one of the new public management elements to promote the modernization of the country budget financial management system. Program budgeting is more than budgeting method by the programming principle, it can be identified as performance management tool, in conjunction with strategic planning, budgeting by the results and the performance mesurament and evaluation. Program budgeting system is the budgeting system, which identifies the institutions mission, goals and objectives, integrates strategic planning, performance information and results in the budget process, it uses performance management information, accrual budgeting and acounting, allocates resourses in decentalized way and evaluates activities and performance. Denmark and Australia have introduced the program budgeting system for more than 15 years ago. While the countries are no longer calculate the first decade of operational efficiency in the system, but they are still faced with some, country-specific challenges and problems. The main problems and challenges faced by countries are mostly technical in nature, because there is a different management culture problems. South Korea obtaining assistance of the United States, began introducing the program budgeting system only in this decade, but its progress is quite rapid. South Korea is seeking to adapt all U.S. Government proposals, but taking into account their national circumstances and modifying some of its elements. The Lithuanian Government implements the program budgeting system as a result of budget reform. The program budgeting system establishes the strategic planning and budget principles, etc. The budget planned for three, shall be approved for one year, budget planning based on priorities and conclusion of the program, ensure budget transparency of the process and form a program evaluation system. After completion of theoretical analysis it is possible to conclude that generally there are obvious improvements in program budgeting system implementation over the last years in Lithuania. Attempts to improve the legal basis and to introduce the good practice of government finance management are evident. Besides, the experience of Lithuania in the process of introduction program budgeting system was certified as the one of the most successesful examples. Nevertheless the room for improvements is still quite large. Problems of program budget are related to the insufficient experience in preparing programs and the lack of control instruments.