ASPECTS REGARDING THE BUDGETING PROCESS WITHIN PUBLIC INSTITUTION
ASPECTS REGARDING THE BUDGETING PROCESS WITHIN PUBLIC INSTITUTION

Summary/Abstract: Public institutions’ accountancy is oriented to satisfy the demands imposed by rules, principles, conventions with the purpose of getting regular, correct and accurate financial statements. The concept of public sector is very closely related to the concept of public expenses generated by the accomplishment of the state’s role as public authority and as economic actor. From this perspective, the paper deals with a series of aspects concerning the elaboration and execution of income and expenses budget within public institutions, respectively a parallel between patrimonial and budgetary, the methodology of budget elaboration and execution concerning mainly the concept of budget, concerning the budgets’ elaboration, the stages of budgetary execution and the description of the role and purpose of budgetary classification in Romania.

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