摘要：AbstractState-owned enterprises play a considerable role in many economies. Especially the performance of state-owned enterprises emerged as reforms in many countries were implemented. This was not an exception in Lithuania. The main aim of this article is to investigate the conceptual framework of state-owned enterprise in Lithuania and to analyze how the performance measurement system in state-owned enterprises should be constructed when incorporating various regulators. To achieve the aim the scientific literature analysis, logical analysis, modeling method was used. The results obtained will allow to better understand the conceptual framework of state-owned enterprises in Lithuania, also the disclosure of the specific characteristics and evaluations of state-owned enterprises would allow easier select methods, measures and the correctness of performance measurement application.
