Разходна политика и контрол върху общия бюджет на Европейския съюз
Expenditure Policy and Control of the European Union’s General Budget

Summary/Abstract: The paper examines issues related to the methods of expenditure of the accumulated means in the general Community budget and opportunities to exercise effective control in the process of expenditure. It is proved that the structure is targeted to major European priorities and is, therefore, related to the implementation of EU budgetary expenditures whose policies change with each financial framework. It is highlighted that the financial forecast for the next seven years (2014-2020) is directed towards streamlining policies and financing budgetary functions with clearly measurable results. The basic characteristics of sound financial management and control of the general budget of the Community are analyzed. It is concluded that sensible financial management, as a basic principle in the use of budgetary loans, is based on the requirements of the economy, efficiency and effectiveness.

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