Compararea structurii clasificatiei economice a cheltuielilor institutiilor publice din Romania cu modelul unui sistem tehnic - Comparing the Classification Structure of Expenditures of Public Institutions in Romania with a Technical System Model (Romanian version)
AbstractCreating a public budget involves building and combining specific systems characterized by complex operating mechanisms. One of these is the budget classification system. Budget classification is "pooling of revenue and expenditures in a binding order and to uniform criteria”(Nr.500/2002 Law, Article 2). Budget classification after "group of expenses by nature and their economic effect" (Nr.500/200 Law, Article 2) is called economic classification. By using the economic classification, it seeks both to set trends in state policy and management analysis of the budgetary funds to micro and medium economic levels. This paper deals with classification of expenditures of public institutions in terms of its statistical structure. In the budget process, economic classification is more than a statistical tool for submission and aggregation of financial data. Economic classification is used throughout the lifespan of a public budget performance, from the work of drawing up to the control of the state budget and the budget of public institutions. Such ubiquity requires a mandatory organizational structure of budgetary expenditures to ensure maximum accuracy and reality.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Editura Lumen, Department of Economics in its journal Logos Universalitate Mentalitate Educatie Noutate - Sectiunea Stiinte Economice si Administrative/ Logos Universality Mentality Education Novelty - Section: Economical and Administrative Sciences.
Volume (Year): 1 (2011)
Issue (Month): (February)
Contact details of provider:
Web page: http://edituralumen.ro
public institutions; budget; economic classification; system.;
Find related papers by JEL classification:
- A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate
- H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Morariu Irina).
If references are entirely missing, you can add them using this form.