INSTITUTIONS RESPONSIBLE FOR AUDITING AND CONTROLLING PUBLIC RESOURCES

Nensi Xhani, Erton Kaleshi, Marioara Avram and Maria Andreia Iliescu (Ristea)
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Nensi Xhani: University of Craiova Faculty of Economics and Business Administration
Erton Kaleshi: University of Tirana Faculty of Economy, Tirana, Albania
Marioara Avram: University of Craiova Faculty of Economics and Business Administration
Maria Andreia Iliescu (Ristea): University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2019, vol. 2, issue 47, 151-160

Abstract: To successfully deliver public goods and services in order to meet the needs of a society in a continuous growth, it was necessary to establish public resources available to the public sector. The formation of financial resources at the disposal of the state and their distribution to different institutions to cover the public needs is presented through the procedures used for the allocation of resources, with a strong emphasis on the relationship between the budgetary revenues and expenses. The traditional view of public finances emphasizes public spending, which means obtaining resources in advance to cover the needs, without considering their impact on the life quality of citizens. The modern view on public finances is focused especially on the effects that public expenses generate on the society as a whole.

Keywords: public resources; public institutions; public sector; audit; control (search for similar items in EconPapers)
JEL-codes: H83 M42 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2019:i:47:p:151-160

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