Statul ca autoritate publică responsabil de gestionarea finanţelor publice

Abstract

The notion of „finances” appeared on the stage of the social-political life on the background of development of the production factors and money relations together with the emergence of the state and establishment of its public force. Thus, within all existing social-economic systems, finances became know as social relations of economic nature, appeared as result of the repartition process of social product and especially of the national revenue, closely related to the state’s fulfillment of functions and atributions. In the present article, the authors analyze the role of the state in the management of public finances. JEL: E 62, G 28, H 61.