Noțiunea, esența și reglementarea conceptului de control bugetar
The Notion, Essence and Regulation of the Budget Control Concept

Author(s): Petruța-Gabriela Stroe
Subject(s): Law, Constitution, Jurisprudence
Published by: Universul Juridic
Keywords: control; financial control; public audit; public external audit
Summary/Abstract: The integration of Romanian into the European Union supposed the alignment of national legislation with the acquis communautaire and the financial field confrontal with the necessity over time to adopt new normative acts and to modify the existing ones in this field, so as to allow for the implementation of much more current concepts of control, in accordance with the Union´s standards and best practicse. This study was meant to highlight the role of state control at general level and the role of budgetary control in the apprpriate functioning of national economy, the main purpose of which in the knowledge of the competent institutions of the state how the state financial resources are managed and spent. Organizing and carrying out an effective bugetary control ensures the creation of a financial balance and the achievement of an economic and financial efficiency that leads to development of the national economy in permanent change.

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