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Budgetary Classifications’ Role In Public Financial Management


  • Gyorgy Attila


  • Gyorgy Adina Cristina



Budgetary classifications are a vital condition for a sound budgetary management. To be a good and useful classification, some rules should be respected. The international experience could offer us guiding lines which contribute to this purpose. In our paper we tried to present some basic elements of a budgetary classification, stressing on their utility in practice: financial management, reporting, on various criteria, and electronic processing. In last part is presented a functional example of such a classification which proved its utility in Romanian public financial sector.

Suggested Citation

  • Gyorgy Attila & Gyorgy Adina Cristina, 2010. "Budgetary Classifications’ Role In Public Financial Management," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 357-362, July.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:357-362

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    References listed on IDEAS

    1. Dominique Bouley & Davina F. Jacobs & Jean-Luc Hélis, 2009. "Budget Classification," IMF Technical Notes and Manuals 09/06, International Monetary Fund.
    2. M. Govinda Rao & Chakraborty, Lekha S., 2006. "Fiscal decentralisation and local level gender responsive budgeting in Morocco: Some observations," Working Papers 06/42, National Institute of Public Finance and Policy.
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    More about this item


    budgetary classification; public financial indicators; principle of specialization;

    JEL classification:

    • H6 - Public Economics - - National Budget, Deficit, and Debt


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