Substantiation of Budgetary Indicators. Their Features and Sizes in Education Institution

Popa Ionela ()
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Popa Ionela: ”Constatin Brâncoveanu” University of Piteºti

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1445-1448

Abstract: In Romania, the aspects concerning the budget process are laid down in Law 500/2002 regarding public finance. According to this law, budget inputs and outputs as well as the specific regulations of a fiscal year are provided and authorized for a budget year by an annual budget law. Budgeting, a set of steps taken by state competent bodies in order to materialize the financial policy applied by governmental authority, takes place in the following stages: setting out the budget statement, approving the budget, budget execution, budget execution completion, controlling and approving budget execution completion. The present paper aims at highlighting several features of how budget substantiation of budgetary indicators takes place in the budgets of public institutions which are entirely funded by the public budget and local budgets..

Keywords: budget; budgetary indicators; substantiation. (search for similar items in EconPapers)
JEL-codes: H61 I22 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1445-1448

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