Opinions Regarding The Budgetary Performance In The Public Sector Of Romania

Economic development has generated a continuos growth of public expenses. The public financial management was developed conceptually by economists as a tool for measuring the performance of public spending. Therefore, the goal pursued by all market economy states was to reform public finances in order to achieve budget performance. The study of some current issues regarding the international experience in policies and budgetary performance, presented in the specialized literature, is useful for understanding the transformations occured in Romania. The analysis of the main synthetic indicators of revenues and expenditures in the post-accession period of Romania allows us to conclude how effective the well-knownbudgeting theoretical aspects were implemented. Although the theoretical principles and rules in this field have been assimilated into the national legislation, the the Romanian budgets had many sceptical reviews by the international financial institutions, in the period immediately after the accession of the European Union. The accuracy of the budget programming is one of the objectives of the financial audit missions. It is carried out by the Court of Accounts of Romania on the annual accounts of budget execution. The recommendations are formulated to increase the responsibility of budget elaboration and execution. The research methodology involves the use of descriptive and comparative methods on the current situation, at international and national level.