The impact of the monetary - fiscal policy mix on investments of euro area countries in the context of the financial crisis

ISSN 2029-1175

APSKAITOS IR FINANS

Ǐ

MOKSLAS IR STUDIJOS:

PROBLEMOS IR PERSPEKTYVOS

MOKSLO ŽURNALAS

Nr. 1 (8)

Leidin

Ƴ finansuoja

Lietuvos Respublikos žemơs njkio ministerija

ISSN 2029-1175

SCIENCE AND STUDIES OF

ACCOUNTING AND FINANCE:

PROBLEMS AND PERSPECTIVES

SCIENTIFIC JOURNAL

ʋ 1 (8)

The scientific journal is sponsored by

                        

REDAKCIN

Ơ KOLEGIJA

Vyr. redaktorơ:Prof. dr. Vilija Alekneviþienơ, Aleksandro Stulginskio universitetas, Lietuva Nariai: Prof. habil. dr. Andrzej Buszko, Varmijos ir Moznjrijos universitetas, Lenkija

Doc. dr. Vida ýiuleviþienơ, Aleksandro Stulginskio universitetas, Lietuva Prof. dr. IngrƯda Jakušonoka, Latvijos žemơs njkio universitetas, Latvija Dr. Maágorzata Kamieniecka, Marie Curie-Sklodowska universitetas, Lenkija Prof. dr. Rasa Kanapickienơ, Vilniaus universitetas, Lietuva

Doc. dr. Aurelija Kustienơ, Aleksandro Stulginskio universitetas, Lietuva Doc. dr. Liudmyla Lakhtionova, Nacionalinis Vadimo Getmano ekonomikos universitetas, Ukraina

Prof. habil.dr. Vaclovas Lakis, Vilniaus universitetas, Lietuva

Doc. dr. Šviesa Leitonienơ, Kauno Technologijos universitetas, Lietuva Prof. habil.dr. Jonas Mackeviþius, Vilniaus universitetas, Lietuva Doc. dr. Gunita Maznjre, Latvijos žemơs njkio universitetas, Latvija Doc. dr. Maire Nurmet, Estijos gyvybơs mokslǐ universitetas, Estija Prof. dr. Kristina Rudžionienơ, Vilniaus universitetas, Lietuva

Prof. dr. Astrida Slavickienơ, Aleksandro Stulginskio universitetas, Lietuva Prof. dr. Neringa Stonþiuvienơ, Aleksandro Stulginskio universitetas, Lietuva Prof. dr. Danutơ Zinkeviþienơ, Aleksandro Stulginskio universitetas, Lietuva

RECENZENTAI

Prof. dr. Vilija Alekneviþienơ, Aleksandro Stulginskio universitetas, Lietuva Asist. Jurgita Baranauskienơ, Aleksandro Stulginskio universitetas, Lietuva Doc. dr. Valentinas Bružauskas, Aleksandro Stulginskio universitetas, Lietuva Prof. habil. dr. Andrzej Buszko, Varmijos ir Moznjrijos universitetas, Lenkija Doc. dr. Vida ýiuleviþienơ, Aleksandro Stulginskio universitetas, Lietuva Prof. dr. IngrƯda Jakušonoka, Latvijos žemơs njkio universitetas, Latvija Dr. Maágorzata Kamieniecka, Marie Curie-Sklodowska universitetas, Lenkija Prof. dr. Rasa Kanapickienơ, Vilniaus universitetas, Lietuva

Lekt. dr. Rnjta Klimaitienơ, Vilniaus universitetas, Lietuva

Doc. dr. Aurelija Kustienơ, Aleksandro Stulginskio universitetas, Lietuva Prof. habil. dr. Vaclovas Lakis, Vilniaus universitetas, Lietuva

Doc. dr. Šviesa Leitonienơ, Kauno Technologijos universitetas, Lietuva Prof. habil. dr. Jonas Mackeviþius, Vilnius universitetas, Lietuva

Doc. dr. Valdemaras Makutơnas, Aleksandro Stulginskio universitetas, Lietuva Doc. dr. Daiva Makutơnienơ, Aleksandro Stulginskio universitetas, Lietuva Lekt. Lina Martirosianienơ, Aleksandro Stulginskio universitetas, Lietuva Doc. dr. Gunita Maznjre, Latvijos žemơs njkio universitetas, Latvija Prof. dr. Stasys Mizaras, Aleksandro Stulginskio universitetas, Lietuva Doc. dr. Albina Novošinskienơ, Aleksandro Stulginskio universitetas, Lietuva Doc. dr. Maire Nurmet, Estijos gyvybơs mokslǐ universitetas, Estija

Doc. dr. Asta Raupelienơ, Aleksandro Stulginskio universitetas, Lietuva Doc. dr. Daiva Rimkuvienơ, Aleksandro Stulginskio universitetas, Lietuva Prof. dr. Kristina Rudžionienơ, Vilniaus universitetas, Lietuva

Prof. dr. Astrida Slavickienơ, Aleksandro Stulginskio universitetas, Lietuva Doc.dr. Linas Stabingis, Aleksandro Stulginskio universitetas, Lietuva Prof. dr. Neringa Stonþiuvienơ, Aleksandro Stulginskio universitetas, Lietuva Asist. Vaida Stulpinienơ, Aleksandro Stulginskio universitetas, Lietuva Doc. dr. Bernardas Vaznonis, Aleksandro Stulginskio universitetas, Lietuva Doc. dr. Valerija Vincinjnienơ, Aleksandro Stulginskio universitetas, Lietuva Prof. dr. Danutơ Zinkeviþienơ, Aleksandro Stulginskio universitetas, Lietuva Doc. dr. Janas Žukovskis, Aleksandro Stulginskio universitetas, Lietuva

EDITORIAL BOARD

Chief Editor: Prof. dr. Vilija Alekneviþienơ, Aleksandras Stulginskis University, Lithuania Members: Prof. dr. habil. Andrzej Buszko, University of Warmia and Mazury, Poland

Assoc. prof. dr. Vida ýiuleviþienơ, Aleksandras Stulginskis University, Lithuania Prof. dr. IngrƯda Jakušonoka, Latvia University of Agriculture, Latvia

Dr. Maágorzata Kamieniecka, Marie Curie-Sklodowska University, Poland Prof. dr. Rasa Kanapickienơ, Vilnius University, Lithuania

Assoc. prof. dr. Aurelija Kustienơ, Aleksandras Stulginskis University, Lithuania Assoc. prof. dr. Liudmyla Lakhtionova, National Vadim Getman University of Economics, Ukraine

Prof. habil.dr. Vaclovas Lakis, Vilnius University, Lithuania

Assoc. prof. dr. Šviesa Leitonienơ, Kaunas University of Technology, Lithuania Prof. habil. dr. Jonas Mackeviþius, Vilnius University, Lithuania

Assoc. prof. dr. Gunita Maznjre, Latvia University of Agriculture, Latvia Assoc. prof. dr. Maire Nurmet, Estonian University of Life Sciences, Estonia Prof. dr. Kristina Rudžionienơ, Vilnius University, Lithuania

Prof. dr. Astrida Slavickienơ, Aleksandras Stulginskis University, Lithuania Prof. dr. Neringa Stonþiuvienơ, Aleksandras Stulginskis University, Lithuania Prof. dr. Danutơ Zinkeviþienơ, Aleksandras Stulginskis University, Lithuania

REVIEWERS

Prof. dr. Vilija Alekneviþienơ, Aleksandras Stulginskis University, Lithuania Assist. Jurgita Baranauskienơ, Aleksandras Stulginskis University, Lithuania Assoc. prof. dr. Valentinas Bružauskas, Aleksandras Stulginskis University, Lithuania

Prof. dr. habil. Andrzej Buszko, University of Warmia and Mazury,Poland Assoc. prof. dr. Vida ýiuleviþienơ, Aleksandras Stulginskis University, Lithuania Prof. dr. IngrƯda Jakušonoka, Latvia University of Agriculture, Latvia

Dr. Maágorzata Kamieniecka, Marie Curie-Sklodowska University, Poland Prof. dr. Rasa Kanapickienơ, Vilnius University, Lithuania

Lect. dr. Rnjta Klimaitienơ, Vilnius University, Lithuania

Assoc. prof. dr. Aurelija Kustienơ, Aleksandras Stulginskis University, Lithuania Prof. habil. dr. Vaclovas Lakis, Vilnius University, Lithuania

Assoc. prof. dr. Šviesa Leitonienơ, Kaunas University of Technology, Lithuania Prof. habil. dr. Jonas Mackeviþius, Vilnius University, Lithuania

Assoc. prof. dr. Valdemaras Makutơnas, Aleksandras Stulginskis University,Lithuania

Assoc. prof. dr. Daiva Makutơnienơ, Aleksandras Stulginskis University, Lithuania Lect. Lina Martirosianienơ, Aleksandras Stulginskis University, Lithuania

Assoc. prof. dr. Gunita Maznjre, Latvia University of Agriculture, Latvia Prof. dr. Stasys Mizaras, Aleksandras Stulginskis University, Lithuania

Assoc. prof. dr. Albina Novošinskienơ, Aleksandras Stulginskis University, Lithuania Assoc. prof. dr. Maire Nurmet, Estonian University of Life Sciences, Estonia

Assoc. prof. dr. Asta Raupelienơ, Aleksandras Stulginskis University, Lithuania Assoc. prof. dr. Daiva Rimkuvienơ, Aleksandras Stulginskis University, Lithuania Prof. dr. Kristina Rudžionienơ, Vilnius University, Lithuania

Prof. dr. Astrida Slavickienơ, Aleksandras Stulginskis University, Lithuania Assoc. prof. dr. Linas Stabingis, Aleksandras Stulginskis University, Lithuania Prof. dr. Neringa Stonþiuvienơ, Aleksandras Stulginskis University, Lithuania Assist. Vaida Stulpinienơ, Aleksandras Stulginskis University, Lithuania

Assoc. prof. dr. Bernardas Vaznonis, Aleksandras Stulginskis University, Lithuania Assoc. prof. dr. Valerija Vincinjnienơ, Aleksandras Stulginskis University, Lithuania Prof. dr. Danutơ Zinkeviþienơ, Aleksandras Stulginskis University, Lithuania Assoc. prof. dr. Janas Žukovskis, Aleksandras Stulginskis University, Lithuania

TURINYS

CONTENTS

PRATARMƠ 11

PREFACE ₁₂

Vilija Alekneviþienơ, Neringa Stonþiuvienơ, Danutơ Zinkeviþienơ

DAUGIAFUNKCINIO ŽEMƠS NjKIO PINIGǏ SRAUTAI IR JǏ POVEIKIS ORGANIZACIJOS VERTEI

MULTIFUNCTIONAL AGRICULTURAL CASH FLOWS AND THEIR IMPACT ON THE VALUE OF ORGANIZATION

13

Jurgita Baranauskienơ, Antanas Maziliauskas

SOCIALINƠS NAUDOS DAUGIAKRITERINIS VERTINIMAS VANDENTVARKOS PROJEKTUOSE

MULTICRITERIA EVALUATION OF SOCIAL WELFARE IN WATER MANAGEMENT PROJECTS

21

Valentinas Bružauskas, Neringa Stonþiuvienơ

LIETUVOS ƲMONIǏ PELNO MOKESýIO APSKAITOS PROBLEMǏ SPRENDIMAI

LITHUANIAN CORPORATE TAX ACCOUNTING IMPROVEMENT SOLUTIONS

28

Ramunơ Budrionytơ, Laimutơ Kazlauskienơ, Rasa Subaþienơ

LIETUVOS MIŠKǏ URƠDIJǏ MIŠKǏ FINANSINƠ APSKAITA: AKTUALIJOS IR PERSPEKTYVOS

FINANCIAL ACCOUNTING FOR FORESTS IN LITHUANIAN STATE FOREST ENTERPRISES: CURRENT ASPECTS AND PROSPECTS

36

Lina Dagilienơ, Rnjta Gokienơ

SOCIALINIO AUDITO RAIŠKA LIETUVOJE SOCIAL AUDIT DEVELOPMENT IN LITHUANIA

44

Gintarơ Girinjnienơ, Raminta Benetytơ

MOKSLINƠS VEIKLOS KOMERCIALIZAVIMO PROCESAS IR BNjDAI: TEORINIS ASPEKTAS

PROCESS AND METHODS OF SCIENTIFIC ACTIVITY: THEORETICAL ASPECT

49

Gintarơ Girinjnienơ, Lukas Girinjnas

MOKSLO INSTITUCIJǏ IR VERSLO SUBJEKTǏ BENDRADARBIAVIMAS VERSLUMO SKATINIMO KONTEKSTE: TEORINIS ASPEKTAS

COOPERATION OF ACADEMIC AND BUSINESS INSTITUTIONS IN THE CONTEXT OF PROMOTION OF ENTREPRENEURSHIP: THEORETIC ASPECT

54

Darius Gliaubicas

VALDYMO APSKAITOS RAIDOS TYRIMAS EKONOMINIǏ POKYýIǏ KONTEKSTE

RESEARCH OF THE EVOLUTION OF MANAGEMENT ACCOUNTING IN CONTEXT OF ECONOMICAL CHANGES

59

Rnjta Gokienơ, Lina Dagilienơ

MATERIALIOJO TURTO VAIDMENS TYRIMAS ƲMONƠS KONKURENCINƠJE APLINKOJE

THE RESEARCH OF TANGIBLE ASSET ROLE IN THE COMPANY'S COMPETITIVE ENVIRONMENT

66

Tetiana Ivashchenko

FINANCIAL PROVISION OF THE PENSION SYSTEM IN THE EUROPEAN COUNTRIES AND UKRAINE UNDER GLOBALIZATION

PENSIJǏ SISTEMOS FINANSAVIMAS EUROPOS SĄJUNGOS ŠALYSE IR UKRAINOJE GLOBALIZACIJOS KONTEKSTE

73

Lucija Jurgelaitienơ, Astrida Slavickienơ

PENSIJǏ DRAUDIMO SISTEMOS LIETUVOJE POKYýIAI KRIZƠS LAIKOTARPIU CHANGES OF LITHUANIAN PENSION INSURANCE SYSTEM DURING CRISIS PERIOD

81

Rasa Kanapickienơ

VIDAUS KONTROLƠS PRIEMONIǏ TAIKYMAS ƲMONƠS APSKAITOS POLITIKOJE

IMPLEMENTATION OF INTERNAL CONTROL IN ACCOUNTING POLICY

Aurelija Kustienơ, Koleta Petraitienơ

AUDITO KOKYBƠS VAIDMUO KURIANT AUDITO VERTĉ AUDIT QUALITY ROLE IN CREATING AUDIT VALUE

95

Aušrinơ Lakštutienơ,Danutơ Binkienơ

TIESIOGINIǏ UŽSIENIO INVESTICIJǏ PASISKIRSTYMO PAGAL EKONOMINƠS VEIKLOS RNjŠIS BEI BVP SUKURIAMĄ DALƲ BALTIJOS ŠALYSE TYRIMAS THE RESEARCH OF DIRECT FOREIGN INVESTMENT DISTRIBUTION BY INDUSTRY AND GDP IN THE BALTIC COUNTRIES

105

Renata Legenzova

TFAS REIKALAVIMǏ ƲGYVENDINAMAS LIETUVOS ƲMONIǏ PRAKTIKOJE: SU PENSIJOMIS SUSIJUSIǏ MOKƠJIMǏ ATVEJIS

ARE IFRS REQUIREMENTS APPLIED IN PRACTICE IN LITHUANIA: CASE OF PENSION RELATED PAYMENTS

110

Inguna Leibus

MICRO-ENTERPRISE TAX AS MEANS OF PROMOTING ENTREPRENEURSHIP IN LATVIA

MAŽǏ ƲMONIǏ MOKESTIS KAIP PRIEMONƠ VERSLUMUI SKATINTI LATVIJOJE

116

Audrius Linartas, Jolanta Dalia Stalinjnienơ

RIZIKOS VERTINIMO MODELIO TAIKYMAS ATSKLEIDIMǏ KLASIFIKAVIMUI APPLICATION OF RISK ASSESSMENT MODEL TO CLASSIFY THE DISCLOSURES

121

Daiva Lukoševiþinjtơ, Linas Stabingis

VALSTYBINƠS MOKESýIǏ INSPEKCIJOS INTERNETU TEIKIAMǏ PASLAUGǏ KOKYBƠS TYRIMAS

RESEARCH OF QUALITY OF ONLINE SERVICES PROVIDED BY THE STATE TAX INSPECTORATE

130

Jonas Mackeviþius

APGAULIǏ MEDŽIO ŠAKOS IR JǏ AUGIMO SĄLYGOS

BRANCHES OF FRAUD TREE AND CONDITIONS OF THEIR GROWTH

142

Jonas Mackeviþius, Romualdas Valkauskas

ATSARGǏ KOMPLEKSINƠS ANALIZƠS METODIKA METHODIC OF COMPLEX ANALYSIS FOR THE INVENTORY

148

Lina Martirosianienơ

ŽEMOS PALNjKANǏ NORMOS – ESAMOS IR LAUKIAMOS LOW INTEREST RATES – CURRENT AND EXPECTED

154

Riþardas Mileris

ENTERPRISE CREDIT RISK ASSESSMENT ANALYZING THE DATA OF SHORT TERM ACTIVITY PERIOD

ƲMONIǏ KREDITO RIZIKOS VERTINIMAS ANALIZUOJANT TRUMPO VEIKLOS LAIKOTARPIO DUOMENIS

158

Albina Novošinskienơ

NEPRIKLAUSOMOS LIETUVOS MOKESýIǏ SISTEMOS RAIDOS TYRIMAS RESEARCH OF TAX SYSTEM OF INDIPENDEN LITHUANIA

165

Iana Ovsiannykova

ANALYSIS OF BASIC EFFICIENCY ASSESSMENT APPROACHES OF THE PUBLIC-PRIVATE PARTNERSHIP

VIEŠOSIOS IR PRIVAýIOSIOS PARTNERYSTƠS PROJEKTǏ EFEKTYVUMO VERTINIMO POŽINjRIǏ ANALIZƠ

173

Lina Paliulienơ

TURTO ƲKAINOJIMO SAVIKAINA IR TIKRĄJA VERTE KONCEPCIJǏ TEORINƠ BEI PRAKTINƠ ANALIZƠ

THEORETICAL AND PRACTICAL ANALYSIS OF THE CONCEPTIONS OF ASSET VALUATION BY METHODS OF HISTORICAL COST AND FAIR VALUE

180

Arturs PrauliƼš, Valda Bratka

AN ANALYSIS OF COMPREHENSIVE INCOME AS A MEASURE OF COMPANY FINANCIAL PERFORMANCE

BENDRǏJǏ PAJAMǏ, KAIP ƲMONƠS FINANSINƠS VEIKLOS RODIKLIO, ANALIZƠ

186

Evaldas Raþickas, Raminta Benetytơ

GLOBALIǏ FINANSINIǏ KRIZIǏ RAIDOS APŽVALGA THE GLOBAL FINANCIAL CRISIS DEVELOPMENT REVIEW

Evaldas Raþickas, Asta Vasiliauskaitơ

ANALYSIS OF FINANCIAL CRISIS CONTAGION INDICATORS

FINANSINIǏ KRIZIǏ SKLAIDOS INDIKATORIǏ ANALIZƠ 197

Valdas Radickas, Rasa Subaþienơ

KELIONIǏ ORGANIZATORIǏ APMOKESTINIMO PVM YPATUMAI BEI JǏ REGISTRAVIMO FINANSINƠJE APSKAITOJE SISTEMA

THE PECULIARITIES OF VAT TAXATION FOR TRAVEL OPERATORS AND THEIR RECORDING IN FINANCIAL ACCOUNTING SYSTEM

207

Kristina Rudžionienơ

POZITYVIOJI APSKAITOS TEORIJA: PRIVALUMAI IR TRNjKUMAI POSITIVE ACCOUNTING THEORY: ADVANTAGES AND DISADVANTAGES

214

Astrida Slavickienơ, Jnjratơ Savickienơ

APMOKESTINIMO BAZƠS ƲTAKA NjKIO EKONOMINIAM GYVYBINGUMUI INFLUENCE OF THE TAXATION BASE ON THE FARM’S ECONOMIC VIABILITY

221

Joanna Stawska

THE IMPACT OF THE MONETARY - FISCAL POLICY MIX ON INVESTMENTS OF EURO AREA COUNTRIES IN THE CONTEXT OF THE FINANCIAL CRISIS

MONETARINƠS IR FISKALINƠS POLITIKOS DERINIMO ƲTAKA EURO ZONOS ŠALIǏ INVESTICIJOMS FINANSǏ KRIZƠS KONTEKSTE

228

Vaida Stulpinienơ

FINANSINIO IŠSEKIMO INDIKATORIǏ VERTINIMAS NjKIUOSE FINANCIAL DISTRESS INDICATORS EVALUATION OF FARMS

237

Inna Taranukha

THE ASSESSMENT OF NON-PERFORMING LOANS IN UKRAINIAN BANKS CREDIT PORTFOLIO

NEVEIKSNIǏ PASKOLǏ VERTINIMAS UKRAINOS BANKǏ KREDITǏ PORTFELYJE

244

Kateryna Tsytsyk

THE INSTITUTIONAL STRUCTURE OF PRUDENTIAL BANKING SUPERVISION SYSTEM: ACROSS THE WORLD REVIEW

RIZIKOS RIBOJIMO PRINCIPAIS PAGRƲSTOS BANKǏ PRIEŽINjROS SISTEMOS INSTITUCINƠ STRUKTNjRA: PASAULINƠ APŽVALGA

251

Romualdas Valkauskas

INDEKSǏ METODO TAIKYMAS ATLIEKANT ŽALIAVǏ IR MEDŽIAGǏ SUNAUDOJIMO ANALIZĉ

USING THE METHOD OF INDEX NUMBER TO GIVE AN ANALYSIS THE CONSUMPTION INVERTORY AND MATERIALS

256

Marija Vaznonienơ, Rita Bendaraviþienơ

ATVEJO TYRIMAS: KOMPLEKSINIO ƲMONƠS BIUDŽETO MODELIO SUDARYMAS

CASE STUDY: INTEGRATED BUDGETING MODEL OF ENTERPRISES

263

Birutơ Visokaviþienơ

PINIGǏ POLITIKOS PROBLEMOS GLOBALIOS KRIZƠS AKIVAIZDOJE THE MONETARY POLICY PROBLEMS DURING THE GLOBAL CRISIS

275

ɋɟɪɝɟɣ Ʉɨɪɨɬɚɟɜ

ȻɍɏȽȺɅɌȿɊɋɄɂɃ ȺɇȺɅɂɁ ȼɅɂəɇɂə ɋɂɋɌȿɆɕ ɍɑȿɌȺ ɂ

ɇȺɅɈȽɈɈȻɅɈɀȿɇɂə ɇȺ ɗɄɈɇɈɆɂɄɍ ɉɊȿȾɉɊɂəɌɂɃ ȼ ɍɋɅɈȼɂəɏ ȼȺɅɘɌɇɈȽɈ ɄɊɂɁɂɋȺ

ACCOUNTING ANALYSIS OF THE INFLUENCE OF ACCOUNTING AND TAXATION SYSTEM ON THE ENTERPRISE ECONOMY IN THE CONTEXT OF A MONETARY CRISIS

283

DUOMENYS APIE AUTORIUS

DATA ABOUT AUTHORS

PRATARM

Ơ

Aleksandro Stulginskio universiteto Ekonomikos, apskaitos ir finansǐ institutas nuo 1998 m. periodiškai kas dveji metai leidžia mokslo žurnalą ,,Apskaitos ir finansǐ mokslas ir studijos: problemos ir perspektyvos”. 2008 m. žurnalui suteiktas ISSN 2029-1175.

Nuo 2012 m. žurnalas referuojamas tarptautinơje duomenǐ bazơje Business Source Complete (EBSCO Peer-Rewieved) – http://search.ebscohost.com.

Žurnale publikuojamuose straipsniuose nagrinơjamos mokslo ir studijǐ problemos, susietos su apskaitos, audito, finansǐ valdymo teorija ir praktika, apskaitos ir finansǐ studijǐ dabartimi ir perspektyvomis. Pateikiami straipsniai recenzuojami 2 recenzentǐ ir turi visiškai atitikti redkolegijos nustatytus reikalavimus.

Spartơjant visuotinơs globalizacijos procesui, intensyvơjant laisvam prekiǐ, darbo ir kapitalo judơjimui, keiþiasi reikalavimai finansinơs ir valdymo apskaitos informacijai, didơja finansǐ valdymo sprendimǐ priơmimo svarba. Vis aktualesni tampa apskaitos, finansǐ ir statistikos harmonizavimo klausimai. Todơl apskaitos srities mokslininkai savo mokslinius tyrimus nukreipia apskaitos informacijos kokybơs gerinimo problemoms tirti, o šiǐ tyrimǐ rezultatai suteikia galimybĊ parodyti tikrą ir teisingą vaizdą apie Ƴmonơs finansinĊ bnjklĊ ir veiklos rezultatus. Apskaitos informacijos ir finansiniǐ ataskaitǐ duomenǐ patikimumą užtikrina auditas, kurio procednjrǐ tobulinimas padeda geriau patenkinti vis didơjanþius finansinơs informacijos vartotojǐ lnjkesþius. Finansǐ valdymo tyrimǐ rezultatai suteikia galimybĊ identifikuoti globalizacijos procese iškylanþius iššnjkius, tirti verslo subjektǐ finansinĊ situaciją bei analizuoti veiksnius, Ƴtakojanþius verslo subjektǐ vertĊ, numatyti priemones finansǐ krizei Ƴveikti ekonomikoje. Problemǐ sprendimo metodologijoms kurti pasitarnauja statistikos moksliniǐ tyrimǐ rezultatai. Šiame leidinyje skelbiami Lietuvos aukštǐjǐ mokyklǐ bei mokslo institucijǐ mokslininkǐ ir užsienio šaliǐ mokslininkǐ iš Baltarusijos, Latvijos, Lenkijos ir Ukrainos darbai. Leidinyje publikuotǐ straipsniǐ tyrimǐ rezultatai buvo pristatyti tarptautinơje mokslinơje konferencijoje „Apskaitos ir finansǐ mokslas ir studijos: problemos ir perspektyvos”.

Žurnalo „Apskaitos ir finansǐ mokslas ir studijos: problemos ir perspektyvos” redakcinơ kolegija tikisi, kad straipsniuose išdơstytos mokslininkǐ mintys bus prasmingos savo naujomis idơjomis ne tik apskaitos, audito, finansǐ ir statistikos sriþiǐ mokslininkams, bet ir šiǐ studijǐ sriþiǐ studentams bei organizacijǐ buhalteriams ir finansininkams.

Žurnalo internetinis adresas – http://www.asu.lt/apskaita/lt/47280.

Vyr. redaktorơ prof. dr. Vilija Alekneviþienơ Aleksandro Stulginskio universitetas

FOREWORD

Institute of Economics, Accounting and Finance of Aleksandras Stulginskis University (Lithuania) since 1998 publishes periodically every two years the scientific journal “Science and Studies of Accounting and Finance: Problems and Perspectives”. Since 2008 this journal has ISSN 2029-1175.

Since 2012 “Science and Studies of Accounting and Finance: Problems and Perspectives” is indexed in the international data base Business Source Complete (EBSCO Peer-Rewieved) – http://search.ebscohost.com.

Scientific and study problems of the theory and practice in the field of accounting, audit and financial management and the perspectives of the research in the future are examined in the papers published in this scientific journal. The research papers meet the requirements of editorial board and are reviewed by two reviewers under double-blind refereeing process.

Acceleration of globalization processes, intensification of free movement of goods, labour and capital change the requirements for financial and management accounting information and increase the importance of financial decision-making. Harmonization of accounting, finance and statistics issues becomes more and more relevant. Therefore, the researchers in accounting direct their scientific activity towards the improvement of quality of accounting information, and these research results provides the opportunity to present a true and fair view of financial situation and the results of operations of a company. Audit ensures the reliability of accounting information and financial statements. The development of audit procedures better meet the increasing expectations of the users of financial information. The research results of financial management provide the opportunity to identify the challenges caused by the globalization process, to analyze the changes of financial situation of private and public organizations and their value drivers, to provide the ways of overcoming the financial crisis in the economy. Statistical research results are used for the development of the research methodology.

In the scientific journal are published the research papers of the scientists from Lithuanian and foreign higher education and research institutions in Belarus, Latvia, Poland and Ukraine. The research results, published in the papers, were presented in the international scientific conference “Science and Studies of Accounting and Finance: Problems and Perspectives”.

The editorial board of the “Science and Studies of Accounting and Finance: Problems and Perspectives” hope that the scientific ideas presented in the research papers will be meaningful not only for the researchers in the fields of accounting, financial management, audit and statistics, but also for the students, accountants and financial managers of organizations. These ideas will promote constructive debate and search for new solutions, sharing the experience and will encourage further cooperation.

Website of the scientific journal – http://www.asu.lt/apskaita/lt/47280.

Chief Editor prof. dr. Vilija Alekneviþienơ Aleksandras Stulginskis University