Naujas finansų vadovėlis

Abstract

In 2006 the publishing house “Kaunas Technologija” published the textbook “Public Finance” by E. Buškevičiūtė. Textbook is ded icated to bachelor and master students of social sciences studies and employees from different enterprises and organizations. The textbook consists of introduction, seven chapters, author’s final word, abbreviations, index, appendixes and English summary. The work consists of 442 pages, 417 references, 141 picture, 41 table and 27 graphic appendixes.

The textbook is important for its information systematisation, possible broad application. The textbook deals with complicated state financial relations in various aspects referring to scientific works of various Lithuanian and foreign authors, also statistics and normative information.

The structure of the book ”Public Finance” is logically purposeful, the information is well systematized, consequently arranged, using unified and methodically based scheme. At the end of every chapter there is a wide list of questions, tasks and cases, which would inspire students and practitioners to get interested in state monetary relations with contemplation and creativity. The first chapter of the texbook presents a short development of finance, finance conception. The second chapter reveals state finance system links, state treasury system. Third, fourth and fifth chapters broadly analyse state budget system, fiscal policy, tax system, insurance activity. Chapter six describes state debt management, and chapter seven presents state finance control system.

The Textbook ”Public Finance” is aimed at improving st udents’ education quality, as well as helping practitioners to take finance management decisions.