Ruta Treciokiene

Problems of State Social Insurance Fund Budget in Lithuania: Theoretical Foundations and Financial Analysis Ruta Treciokiene

Recently, Lithuanian state social insurance system faces a very serious challenges. Therefore in this work ?Sodra? is presented as the sole national authority responsible for enforcement of the state social insurance in Lithuania. Thesis contains information about the agency mission, vision, strategic objectives, management structure and functions of social types, forms, budgets, benefits; analyse of contributions to the Fund Budget, use of itsfunds for the benefits payment and transferes to other funds (except analyze of administration of the recourses transferred and functions of the respective authorities). Significant attention paid to the anlyse of the state social insurance to assess whether the legislative measures of the state social insurance reimburse lost (not paid) remuneration for work. In addition, issues of the State Social Insurance Fund Budget have been named and analyzed, posssibilities to overcome them have been discussed by providing suggestions and forseeing perspectives. The work consists of 8 parts: introduction, four main parts, the findings, recommendations, and references.