文章基本信息

标题：STATE BUDGET AND BUDGETARY PROCEDURES IN ROMANIA
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作者：George Dorel POPA
期刊名称：Journal of Public Administration, Finance and Law
印刷版ISSN：2285-2204
电子版ISSN：2285-3499
出版年度：2013
卷号：4
期号：1
页码：179-185
语种：English
出版社：Technopress
摘要：In Romania,the budget process is governed by the Constitution and the Law of Public Finance no.500/2002,act that includes the elaboration of the draft budget,approving the state budget,budget execution and budget control.All these activities are carried out in a legal way and administrativeinstitutional way,presenting features from country to country.The budget shows many traits in common: it is a decision process,because its essence consists in allocating budgetary resources for public goods such as education,health,national defence and so on.On the other hand is an essentially political process because allocation decisions budgetary resources are determined by the political groups,the mechanism of representation and voting,is a complex process with many participants (schools,hospitals,ministries,etc.).The budgetary process is a cyclic process,as it follows a well-defined calendar as a consequence of yearly and advertising budget.In conclusion,the budget process is a set of consecutive stages of development,approval,execution,control and reporting of the state budget,which ends with the approval of its execution account.
关键词：budget;financial law;revenues and expenditures.