PARTICULARITĂŢILE CONTABILITĂŢII ÎN INSTITUŢIILE BUGETARE
ACCOUNTING PARTICULARITIES IN BUDGETARY INSTITUTIONS
Author(s): Doina RadaSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: public expenditure; budget; hiring; ordering; payment; officer
Summary/Abstract: The budgetary expenditures have as precise destination and limited, being determined by authorizations contained in specific laws and in the annual budgetary laws. No expenditure can be budgeted, neither employed or effectuated, if there is no a legal base for that expenditure. An expenditure from a public fund can be employed, ordered and paid if it is approved by the law and it has legal provisions.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 21/2011
- Issue No: 2
- Page Range: 392-398
- Page Count: 7
- Language: Romanian
