Contul de execuție bugetară între procesul bugetar și situațiile financiare

Abstract

Public finances are an important concern for specialties in the field. The budget is a imposition in the objective of the way that can withstand a resistance and indispensable for rational organising and managing the public financial activities.A budget provides an overview of resources and a waz in which care is redistributed to achieve the organization’s goals. Although there is a need for a system of scheduling and accounting for revenue and expenditure, care to be taken to grant them the rights to carry out the specific activity and to have effective dimensions in the private sector, it is appreciated because it is necessary to more strictly in the case of public activation. As a financing management tool, strategic budget planning is carried aut through care ro console the famous best practice in the field of pubic budget planning and for the management of public finances, they can be divided into each general sales convention. This concept implies an economic orientation, efficient in the management of public expenditures, as well as the evaluation of long-term financial sustainability. Public administration is focused on a number of fundamental changes in terms of limiting the size of the public sector, new skills for government entities, increasing managerial accountability, performance orientation, greater decisionmaking skills at the operational level, local financial autonomy and descentralization, improving the relationship with citizens and community service. JEL: O21, P41, M41