Analiza državnega proračuna na področju politike izobraževanja in športa : diplomsko delo

Stanarević, Dragana (author), Petkovšek, Veronika (mentor)

Za uresničevanje ciljev države in skrbno izvajanje nalog mora država imeti zagotovljena denarna sredstva. Denarna sredstva morajo biti skrbno in enakomerno razporejena z namenom, da bi se zadovoljile potrebe državljanov. Država za enakomerno razporeditev javnih financ in učinkovito porabo uporablja proračun. Gre za pomemben instrument, s pomočjo katerega se financira država in v katerem so prikazani vsi prihodki in odhodki države. Eno izmed štirih blagajn javnega financiranja v Republiki Sloveniji, poleg občinskega proračuna, Zavoda za pokojninsko in invalidsko zavarovanje in Zavoda za zdravstveno zavarovanje, predstavlja tudi državni proračun. V diplomskem delu so s pomočjo metode pregleda domače in tuje literature podrobneje predstavljeni državni proračun, proračunska načela, proračunski proces, povezanost z izobraževanjem kot delom javnega sektorja ter politika izobraževanja in športa. Namen diplomskega dela je analizirati državni proračun v okviru politike izobraževanja in športa v obdobju 2018–2020, izpostaviti programe in podprograme ter prikazati vpliv epidemije covida-19 na področje politike izobraževanja in športa. V empiričnem delu je uporabljena metoda analize obstoječih statističnih podatkov na podlagi neposrednih proračunskih uporabnikov, med katere spada tudi Ministrstvo za izobraževanje, znanost in šport, v obdobju 2017–2020. Podatki so uporabljeni iz posebnega dela proračuna, natančneje iz bilance odhodkov. Cilja empirične raziskave sta ugotoviti, kako je sestavljeno financiranje v okviru politike izobraževanja in športa ter kakšen je vpliv epidemije covida-19. Rezultati pokažejo, da je bila v letih 2018 in 2019 višja realizacija proračuna glede na rebalans, v letu 2020 pa je bila nižja realizacija. Do večjih odstopanj v vseh treh letih pride tudi pri programu osnovnega šolstva, kjer je bila nižja realizacija na začetku leta 2020 tudi posledica vpliva epidemije covida-19.

• Language: Slovenian
• Keywords: proračun, državni proračun, javni sektor, izobraževanje, šport, k rezultatom usmerjen proračun
• Work type: Bachelor thesis/paper
• Typology: 2.11 - Undergraduate Thesis
• Organization: FU - Faculty of Administration
• Place of publishing: Ljubljana
• Publisher: [D. Stanarević]
• Year: 2022
• Number of pages: X, 60 str.
• PID: 20.500.12556/RUL-140929
• UDC: 330.534.4:070.446:37(497.4)(043.2)
• COBISS.SI-ID: 122653699
• Publication date in RUL: 21.09.2022

Secondary language

• Language: English
• Title: Analysis of the state budget in the field of the education and sport policy

Abstract

In order to realize the state's goals and carefully perform its tasks, the state must have guaranteed financial resources. The financial resources have to be carefully and evenly distributed in order to meet the needs of citizen. The state uses the budget for an even distribution of public finances and efficient spending. It is an important instrument, with the help of which the state is being financed and which includes all the state incomes and expenditures. One of the four public financing funds in the Republic of Slovenia in addition to the municipal budget, The Pension and Disability Insurance Institute and The Health Insurance Institute is also the state budget. With the help of the method of national and foreign literature review, the graduation thesis thoroughly presents the state budget, the budgetary principles, the budgetary process, the connection with education as a part of the public sector and the education and sport policy. The purpose of the graduation thesis is to analyse the state budget within the education and sport policy in the period 2018-2020, stress out the programs and subprograms and present the influence of the covid-19 epidemic in the field of the education and sport policy. The empirical part presents the method of analysing existing statistical data based on direct budgetary users, including the Ministry of Education, Science and Sport, in the period 2017-2020. The data is used from a particular part of the budget, namely the balance of expenditure. The goals of the empirical research are to determine the structure of financing within the education and sport policy and the impact of the covid-19 epidemic. The results show that in 2018 and 2019 was a higher realisation of the budget compared to the rebalance and in 2020 the realisation was lower. Major deviations in all three years also occurred in the primary education program, where lower realisation in the beginning of 2020 was also a consequence of the covid-19 epidemic.

• Keywords: budget, state budget, public sector, education, sport, result oriented budget