Budget and Treasury published

21,20 Lei

ISBN: 973-749-693-5

Publisher year: 2009

Edition: I

Pages: 292

Publisher: Editura Universitară

Author: Emilia Cornelia Stoica, Maria Grigore, Constantin Bragaru

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Budget and Treasury published work is addressed to students of economic faculties and all those who wish to acquire basic knowledge about the budget, public debt and the organization and functioning of the public Treasury.

The book is divided into four distinct parts:

• The public budget I presents general concepts first public budget, such as: concept, structure and functions of the public budget, the components of the public budget, the budget principles, budget classification. Then described the budget process for the main stages of the general government: state budget, state social insurance budget, local budgets, the budgets of public institutions and authorities

• Part II contains an analysis of public debt of the concept of public debt, the management of government debt and government debt instruments.

• Part III describes how the public treasury organization and functioning of the public treasury, financial flows on budget revenues and financing of public expenditure by the Treasury and the accounting thereof.

• Part IV of the EU budget include a description of the budget process at EU level.

The objective of this manual is to guiding the students in understanding the budget process in Romania and the European Union, public debt indicators and cash flows generated by operations conducted by the State Treasury.

Recovery of theoretical knowledge can be achieved in a first form, the resolution tests application works proposed at the end of each party and end the manual.

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Emilia Cornelia Stoica
Maria Grigore
Constantin Bragaru

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