Šiame magistro darbe nagrinėjami pagrindiniai santykio tarp Lietuvos valstybės biudžeto ir ES biudžeto aspektai. Dėl to darbe visų pirma aptariama bendra ES biudžeto charakteristika ir šio biudžeto ypatumai bei skirtumai nuo ES valstybių narių, įskaitant ir Lietuvą, biudžetų. Pirmoji labiau teorinio pobūdžio darbo dalis leidžia suvokti ES biudžeto esmę. Toliau yra nagrinėjami Lietuvos valstybės biudžeto ir biudžetinės sistemos integracijos į ES finansinę ir biudžetinę sistemą etapai. Tuo tikslu yra analizuojamas Lietuvos derybų procesas dėl narystės ES biudžeto ir biudžetinės sistemos kontekste. Taip pat yra apžvelgiamos Lietuvos atliktos reformos siekiant įgyvendinti ES acquis biudžeto ir finansų srityje bei faktiniai pasiekimai šioje srityje. Siekiant objektyviau įvertinti Lietuvos biudžetinės sistemos teisinės bazės paruošimą ES acquis įgyvendinimui, tam tikrais atžvilgiais buvo palygintos Lietuvos ir Slovėnijos valstybių biudžetinės sistemos reformos bei pasiekimai konkrečiose srityse. Darbo pabaigoje nagrinėjamas iš svarbiausių sąveikos tarp Lietuvos valstybės biudžeto ir ES biudžeto aspektų – biudžetinė sistema ir pateikiamos išvados. / The diploma paper analyses the principle ideas of the relationship between Lithuania`s state budget and the budget of the European Union. The main object is to assess relationship between Lithuanian budget and EU budget. To this end evaluation of the basic characteristics of the EU budget and its particularities is provided. Moreover the development process of Lithuanian budget integration into EU financial and budgetary framework is examined as well. The paper also aims to analyze the negotiation process of the accession of the Republic of Lithuania into the EU. The author attempts to introduce a systematic view towards Lithuanian and EU budgetary systems with special emphasis on their legal background. The EU budget compared to the budget of the Republic of Lithuania has some specific features. There are several points that should be considered as regards the relationship between Lithuanian budget and EU budget. Firstly, Lithuania`s membership entails interaction between these two budgets in financial terms, namely payments from Lithuania`s budget to the EU budget and allowances from the latter to Lithuania`s budget. Secondly, there is an obligation as regards Lithuania`s membership in the EU to harmonise its legal acts with EU acquis in financial and budgetary field. This harmonization aims to ensure smooth implementation procedure of EU budgetary discipline principle into Lithuania`s budgetary system.

This thesis analyses the economy of the South Moravian Region in years 2011 – 2015. The theoretical part of the thesis defines the position of the regions in the Czech Republic, budgetary system, budgetary structure, budget of the region and indebtedness of regions. The second part of the thesis contains basic information about the South Moravian Region and the analysis of its economy including indebtedness. The third part contains own proposals for effective management of indebtedness.

Diploma thesis Finance of territorial units in the Czech Republic applies to analyze the self- governing budgets, especially municipalities. The thesis has the theoretical part and the practical one. An approach and function of public budgets and finance are described in the theoretical part. Following part of the thesis is devoting to the Czech budgetary system with the focus to municipal and region budgets. There are analyzed categories of income and expenditures. Budgetary expenditures are compared between municipalities and regions according to allocated field of application, according to the amount of capital expenditures. Another chapter is engaged in current issues in the municipality funding - there were changes in the system of tax distribution from the central government. The second issue is the growing indebtedness of Czech municipalities. The thesis tries to find some recommendations and solutions. The last chapter applies the financial and property analysis for the city of České Budějovice. An economy of the city is assessed according to chosen indicators, ratios and comparisons with budgets and assets between the years 2006 and 2011.