Budget and Public Treasury: Syntheses, Applications, Grid Tests

This paper, Budget and public treasury - syntheses, applications, grid tests, is part of the current context in which financial policy, respectively budgetary, is an important issue, being in the attention of many specialists who seek its efficiency to respond as best as possible main functions regarding the financing of public expenditures, redistribution of revenues and stabilization of economic activity.
Based on these considerations, the purpose of the research is suggested by its title, Budget and public treasury - syntheses, applications, grid tests, and the objectives pursued by the authors can become pillars that suggest an ascending line in: defining, content and role of the budget system; budgetary principles and methods and techniques for sizing budget revenues and expenditures; the budgetary process at the level of the national public budget; budget balance and financing the budget deficit; the organization and functioning mechanism of the State Treasury, as well as the significance and role of the European Union Budget. Thus, the paper is classically structured on chapters and subchapters and represents the fruit of a serious analytical effort, well coordinated by the authors, which combined the documented concerns of attire and scientific consistency, but also the daily activities of the authors who worked. or works in national or European public institutions, thus knowing, in a practical way, the steps taken by our country in the analyzed field.
In chapters I - III, the authors of the paper present: the content and structure of the general consolidated state budget; the types of budgets used in international practice, as well as a series of methods and techniques for sizing budget revenues and expenditures.
Chapters IV, V and VI present the National Public Budget, its structure on the three components: the State Budget, the State Social Insurance Budget, the Local Budgets, as well as the budgetary process on each component.
Chapter VII, entitled Budgetary balance - the component of financial balance, is structured on four subchapters and deals with a series of aspects regarding the general economic balance - financial balance - budgetary balance; deficit financing and financial policies used to ensure financial balance.
In chapters VIII, IX and X, the authors approach the issue of the public finance bank, respectively of the State Treasury, presenting the organization and functioning, as well as the inflows and outflows to and from the Treasury, but also the financing of the budget deficit.
Chapter XI, allocated to the Budget of the European Union, presents its general characteristics, the structure of its revenues and expenditures with concrete references to a series of challenges with budgetary consequences for sectoral policies, as well as others addressed to Community budgetary resources.
We hope that this paper, which was conceived as a study material made available to students and all those interested to initiate and deepen this field so important in the socioeconomic context in which we live, will become a useful tool in the activity. them.
At the same time, we believe that the work can be perfected and, as there is still something to be said in any field, we will be receptive to readers' recommendations and to the national and, especially, European and global evolution of financial policies.

Prof. univ. Dr. Mihai Aristotel Ungureanu