IDEAS home Printed from https://ideas.repec.org/a/lum/rev14e/v1y2011ip185-196.html
   My bibliography  Save this article

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)

Author

Listed:
  • Ph. D. Candidate Carolina Daniela SOROCEANU

    () (Doctoral School in Economy, Cybernetics and Economic Statistic, „Al. I. Cuza” University from Iasi, Chief Service Economic and Administrative within Regional Direction of National Authority for Administration and Reguletion in Communication from Iasi)

Abstract

Creating 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.

Suggested Citation

  • Ph. D. Candidate Carolina Daniela SOROCEANU, 2011. "Compararea structurii clasificatiei economice a cheltuielilor institutiilor publice din Romania cu modelul unui sistem tehnic - Comparing the Classification Structure of Expenditures of Public Institu," Logos Universalitate Mentalitate Educatie Noutate - Sectiunea Stiinte Economice si Administrative/ Logos Universality Mentality Education Novelty - Section: Economical and Administrative Sciences, Editura Lumen, Department of Economics, vol. 1, pages 185-196, February.
  • Handle: RePEc:lum:rev14e:v:1:y:2011:i::p:185-196
    as

    Download full text from publisher

    File URL: http://edituralumen.ro
    Download Restriction: no

    More about this item

    Keywords

    public institutions; budget; economic classification; system.;

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lum:rev14e:v:1:y:2011:i::p:185-196. See general 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). General contact details of provider: http://edituralumen.ro .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.