Abstrakt:
The contribution describes how the quality of public finances and its improvement might contribute to the priorities of the Lisbon strategy, which emphasizes the importance of sustainability of public finances and their quality for the fulfillment of the objectives of the strategy. The contribution describes which role within the public finance enhancement is played by the national states and their policies and which role is played by the policy of EU as a whole: this is viewed both from the macro-economic and micro-economic perspective. Last but not least the attention is paid to the quality and sustainability of fiscal reforms, functioning of institutions and procedures, whose functions are the control of public expenditures and their efficient reallocation according to the strategic priorities and objectives.
