Darbe naudojamos šios pagrindinės sąvokos: Europos Sąjungos biudžeto išlaidų politika, BŽŪP, Sanglaudos politika, Konkurencingumo augimui ir užimtumui skatinimo išlaidų politika. Šiame darbe autorius aptaria Europos Sąjungos biudžeto išlaidų politikos sampratą, jos struktūrą, uždavinius, tikslus bei finansavimo kryptis. Aprašomos dvi pagrindinės, didžiausią dalį Europos Sąjungos biudžete užimančios politikos kryptis, tai gamtos išteklių valdymo ir apsaugos, bei tvaraus augimo politika. Struktūriškai išanalizuojamas bei aprašomas minėtų krypčių skirstymas į siauresnes išlaidų politikos sritis bei pateikiamas jų finansavimo dydis. Analizuodamas dabartines 2007-2013 m. finansinės perspektyvos kryptis, autorius pateikia tiriamų išlaidų privalumus bei trūkumus. Darbe yra analizuojama naujausia informacija apie pasirengimą reformuoti Europos Sąjungos biudžeto išlaidų politikos kryptis. Autorius pateikia reformos priežastys bei galimus reformų būdus, kurie leistų padidinti Europos Sąjungos biudžeto išlaidų sukuriamą pridėtinę vertę. / The key concepts used in the paper are: the European Union budget expenditure policy, common agriculture policy, cohesion policy, expenditure policy for competition and employment development. The present paper is devoted to the analysis of the European Union budget expenditure policy concept, its structure, aims and objectives as well as financing directions. The author considers two key European Union budget policy directions – natural resources management and protection policy and sustainable development policy – which cover the major part of the European Union budget expenditure. The paper sets down structural analysis of the mentioned European Union budget policy directions looking into more specified expenditure policy directions as well as the amount of their financing. While analyzing the directions of financial perspective for 2007-2013 the author speaks about advantages and disadvantages of the expenditure issues under discussion. The paper deals with the most updated information on reforming the European Union expenditure policy. The author analyzes the reasons for reforming it and the ways which could lead to the growth of surplus value generated from the European Union budget expenditure.

Le financement de l'Union européenne est ambivalent. Il a assurément contribué au renforcement de l'intégration européenne mais pas nécessairement au renforcement de l'intégration politique. Le remplacement des contributions financières des États membres par des ressources propres, par la décision du Conseil du 21 avril 1970, a constitué une étape fondatrice dans la construction du système budgétaire et financier de l'Union. Cependant, ce mode de financement n'a pas rempli son rôle. Le système des ressources propres, censé garantir une autonomie financière, a connu une dégradation progressive et profonde si bien que l'Union est à nouveau très largement tributaire des finances publiques nationales mais aussi des décisions nationales dont elle était censée s'émanciper. Nonobstant son adoption par le Parlement européen, représentant direct des citoyens européens, le budget européen est soumis à une étroite surveillance étatique, les décisions relatives aux recettes et aux dépenses européennes étant prises dans un cadre relativement respectueux de la souveraineté des États membres. Le système financier de l'Union n'a pas suivi les évolutions de cette dernière et apparaît désormais comme l'un de ses talons d'Achille. Son manque de pertinence et de performance invite à considérer l'opportunité de doter l'Union d'un pouvoir fiscal et son budget d'impôts européens. Ainsi en irait-il du soutien à l'achèvement de l'Union économique et monétaire et de l'intégration politique européenne. / The European Union financing is ambivalent. It definitely contributed to strengthen the European integration but not necessarily the political integration. The replacement of financial contributions from the Member States by own resources, by the Council decision of 21 April 1970, constituted a founding stage in the European budgetary and financial system building. However, this method of financing did not fulfill its obligation. The own resources system, intended to guarantee financial autonomy, has undergone a significant and gradual deterioration so that Union is again widely dependent on national public finances but also on national decisions, from which it was supposed to be fully emancipated. In spite of its adoption by the European Parliament, direct representative of the European citizens, the European budget is subjected to a close state supervision, as decisions on revenues and expenditures are taken within a respectful frame of Member States' sovereignty. The European financial system has not kept abreast of the Union developments and appears as one of its Achilles heel. Its Jack of performance and relevance invite us to consider the opportunity of empowering the Union with European fiscal power and its budget with European taxes. Such would be the case for the support of economic and monetary Union achievement and European political integration.

The master´s thesis is aimed at the European Union points at issue and to this related European funds that can be the source of finances for the establishment of the leisure zone in Humpolec. The aim of the thesis is to project the financing for the establishment of a leisure zone at the “Hadina” pond surroundings with the aim to adapt the surrounding to various free time activities as well as to an active use by the inhabitants of all generations.

The "European Union and National Legislation on Financial Flows from Structural Funds" Thesis describes and evaluates briefly relevant European Union and Czech legislation on receiving financial flows from European Social Fund, European Regional Development Fund and Cohesion Fund. The thesis compares various model grant agreements used in Czech regional operational programmes, eligibility of expenditure rules applicable to different regional operational programmes and compares rules of procurement applicable to Operational Programme Enterprise and Innovation to rules of procurement applicable to Human Resources and Employment Operational Programme. The thesis comes to the conclusion that even though the European Union legislation valid for the period of 2007--2013 is advanced and clear, it fails to secure creation of a clear and rational system of financial flows distribution on national level.