THE FINANCING OF PUBLIC CULTURAL INSTITUTIONS IN ROMANIA AND SOME EUROPEAN COUNTRIES
THE FINANCING OF PUBLIC CULTURAL INSTITUTIONS IN ROMANIA AND SOME EUROPEAN COUNTRIES

Summary/Abstract: The purpose of budgetary allocations in cultural institutions is to provide information at each level at each subdivision of the approved budget on budgetary appropriations used. The paper makes a comparison study on financing culture in public institutions from Romania, Britain and Switzerland. The Romanian budget system can be exercised in detail, recording and controlling incomes and expenditures without providing management information and the commitment based system used by many countries and being implemented in France allows control over performance at a lower cost but relevant information enables managers in cultural institutions to conduct a deeper control of expenditures.

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