In the development of "Budget and Public Treasury" I started from a important occurrence in the evolution of public finance budget, driven by the need to reflect the constitution of public funds as income funds and their distribution to destinations in the form of public spending to meet social needs general society. This paper is intended as a study material made available to all students and to all those interested deepen the subject and who wish to acquire the methodological and practical aspects of concrete on this complex area of the public finances. Also, the content focused on grid applications and tests, the work can be a study guide, learning and practical solutions to various issues raised by budget issues. As such, I structured the material into eight substantial chapters.
In the first chapter I presented the content and structure of the budget system in conditions in which Romania is a member of the European Union budget types encountered in the theory and practice of international as well as some methods and techniques for sizing of revenue and expenditures of the public finance budget.
The second chapter highlights the budgetary process, referring to the phase characteristics and its detailed analysis of the three components of the national public budget, namely: the State Budget, State Social Insurance Budget and Local Budgets and the presentation of bodies with responsibilities in budget process specific to countries with market economies.
In Chapter III, we treated the issue of budget balance component of financial stability in the context of financial and monetary policies that can be used to ensure financial stability and, implicitly, in ensuring the overall economic balance.
In chapters IV, V, VI and VII, I approched issues concerning the State Treasury which performs public finances broadly and narrowly budgetary execution, based on the need to define its role and functions, while continuing with his way organization and functioning at the central level, the Ministry of Public Finance and territory with its decentralized units. We finished this part with the analysis of input and output flows to and from the State Treasury, the central and territorial level, to finance the budget deficit and public debt management, were the fact, Treasury Management. I presented also in the analysis software, and some possibilities for improving the information system through the use of modern electronic computing.
The last chapter is dedicated to the EU budget and its general characteristics are presented, and the structure of income and expenses with specific reference to a number of challenges for the budgetary consequences of sectoral policies, as well as others, to the Community budget resources. However, this chapter contains a diagnostic analysis on the Community budget balances on two components: income and expenses, and an assessment of the reform proposals, taking into account the impact of future EU enlargements on the EU budget.
The authors of the "Budget and Public Treasury" have proposed to clarify the basic concepts that operates the field on the two segments, namely: Budget and Treasury, but also some concepts of other disciplines with financial data is operating. It has an important role in shaping that future graduate students and specialists in finance and that, economically, especially in terms of the effective functioning of an economy based on the predominant use of levers and instruments for financial regulation and self regulation of economic processes and social.
In structuring the content of the book has involved a young team, composed of former students of the University "Romanian - American University in Bucharest," Constantin Brancoveanu "in Pitesti, which today is among the academics who seek performance through active involvement in investigated.
We express our hope that this work will be an effective tool for those interested in being aware that it can be perfected, and as in any field is something to say, we will be receptive to your recommendations.
Prof. univ. dr. Mihai Aristotel Ungureanu