THE APPLICABILITY OF THE PRINCIPLES THAT GOVERN THE BUDGETARY ACTIVITY

Bobes Florina
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Bobes Florina: Lucian Blaga University of Sibiu, Romania

Studies in Business and Economics, 2013, vol. 8, issue 1, 5-10

Abstract: When applying the financial and budgetary rules, or in other words, when applying the budgetary process (the preparation, approval, execution and completion procedure of the public budget) certain principles that consistently and accurately conduct activities that this procedure involves need to be considered. These principles are the following: the universality principle, the unity principle, annuality of the public budget, the monetary unit, publicity and budgetary specialization. Through this work I performed an analysis of the budgetary rules and principles, analysis that allowed me to identify the special situations that are exceptions and exemptions from the budgetary principles. I also pointed out the advantages and disadvantages of each budgetary principle governing the budgetary activity and also the defining features of each technical rule as they appear to us rendered in the public finance law in our country, but also seen in comparison with the budgetary principles of other states.

Keywords: public budget; budgetary principles; budgetary process (search for similar items in EconPapers)
Date: 2013
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