Particularitățile analizei riscurilor bugetar-fiscale aferente activității entităților economice cu proprietate publică

Abstract

In this article, mainly were investigated the particularities of budgetary-fiscal risks, including the risks associated with economic entities with public property within the budgetary-fiscal risk system, the nature and impact of these risks. It was also analyzed the economic and financial situation of Moldovan state-owned economic entities, including by selecting and analyzing the largest entities by income, assets and liabilities in terms of the risks to the state budget, using data from their financial statements, audit reports published by entities on webpages, as well as information from the government portal of open data, reports from the Ministry of Finance, etc. As a result of the analysis, it has been emphasized the importance of economic entities with public property sector in the national economy, as well as the interdependence between the performance of this sector and budget expenditures, by listing state intervention measures to support these entities. The analytical method, the descriptive and comparative method, the quantitative and qualitative analysis method, the logical framework method were used to achieve the research goal. JEL: G320, G380