Aprobarea bugetelor locale si utilizarea informatiei contabile în procesul executiei bugetare

In the past years the structure of local budgets has known deep mutations concerning quality and quantity, coresponding to new directions to determine a more substancial growth in the local budget's income and based on this to ensure a real financial autonomy for the local public authorities. The territorial development counts mainly on local resources that represent a certainty of efficient long term activity. The category of local resources includes natural resources, human resources and financial resources. Local budgets are owned by administrative-territorial units. These budgets gather incomes from state units locally subordinated , from taxes paid by juridical persons, from taxes and fees gathered from the citizens and from other sources set by law. The resources from local budgets are used to finance some of the objectives and economical, social and cultural actions, to cover the maintenance and functioning expenses of local executive. Paper: http://ccefa.spiruharet.ro/materiale/dder.pdf