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)
Ph. D. Candidate Carolina Daniela SOROCEANU ()
Additional contact information 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
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.
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