摘要：AbstractState-owned enterprises play a significant role in many economies. Both, in Baltic countries and other EU member countries state owned enterprises (SOE) create a significant portion of the gross domestic product, often in a monopoly position of the market and provide important public services (energy, water, public transport, electronic communications, health, education, social services). This paper examines the ways the SOE holding reports are presented in Baltic countries and aims to investigate the gap between the requirements and reality based on a New Quality Model. The analysis revealed that there is a significant difference among the theory and practice. Also it presented the main issues, which arise when reporting on SOEs performance in Baltic Countries. Thus, the evaluation of the results obtained may allow to enhance public governance in Estonia, Latvia and Lithuania in terms of performance and its accountability.
关键词：State owned enterprises;Reporting;Accountability;Public sector;Baltic countries
