IMPLICAREA UNITĂŢII FISCALE TERITORIALE ÎN URMĂRIREA ŞI REALIZAREA VENITURILOR BUGETARE LA AGENŢII ECONOMICI

• Main Author: Neculina Chebac
• Format: Article
• Language: English
• Published: Danubius University 2007-05-01
• Series: EIRP Proceedings
• Online Access: http://www.proceedings.univ-danubius.ro/index.php/eirp/article/view/937/856

The role of the Ministry of Public Finance is to collect and manage the public financial resources, by a complexsystem of budgets: the state budget, the state social security budget, the local budgets, the special funds budgets,the budgets of the external grants, the state treasury budget and the budgets of other autonomous publicinstitutions. This activity is performed according to the law, securing the budget balance and implementing thefinancial policy of the state. The formulation and execution of the budget is based on the principles ofuniversality, publicity, unity, annually, budgetary specialisation, monetary unity.In order to accomplish its role, the Ministry of Public Finance ensures the collection of the revenues stipulatedin the budget, in cash and by means of accounts, and performs the treasury operations regarding the governmentborrowings. To calculate public expenditures, the Ministry of Public Finance considers the financial policy ofthe state, the number of employees, the existing public institutions network, the institutions to be created, theefficient use of existing equipment. The main directions for using public funds are aimed at: the social sector(education, health, social care and security, culture, arts, youth and sports, environment recovery andprotection); supporting research programs; the economic sector (investments and other economic activities ofpublic interest, subsidies, facilities, etc.); national defence, public order and national safety; central and localpublic administration; the interests related to the public debt and the expenditures related to issuing and sellingsecurities.