Editura Universitara Budget and Public Treasury

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33,72 Lei 11,80 Lei

Publisher: Universitară

Author: Tatiana Moşteanu (Coordonator), Mariana Vuta, Emilia-Mioara Campeanu, Gyorgy Attila, Delia-Florina Catarama

ISBN: 978-973-749-368-2

Publisher year: 2008

Edition: III - revizuita

Pages: 346

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Budget and Public Treasury work is addressed to students of economic faculties and all those interested in this field.

TATIANA MOSTEANU - Coordinator
MARIANA VUTA
EMILIA-MIOARA CAMPEANU
ATIILA GYORGY
DELIA-FLORINA CATARAMA

CHAPTER 1
Public economics: a reality and a field of economic research
/ 9
1.1. Public economy as an economic sector / 10
1.1.1. Public sector / 10
1.1.2. Public goods / services / 14
1.1.2.1. General presentation / 14
1.1.2.2. The mechanism for adopting public decisions / 17
1.2. Evaluation of the public economy / 24
1.2.1. Evaluation of public goods / services / 24
1.2.2. Evaluation of public policies / 26
1.2.2.1. Presentation of public policy evaluation criteria / 26
1.2.2.2. Compromises between evaluation criteria / 32

CHAPTER 2
Unitary budget system
/ 33
2.1. Budgetary initiative systems / 34
2.2. Content of the public budget / 37
2.3. Unitary budget system / 38
2.4. Budgetary principles / 42
2.4.1. General presentation / 42
2.4.2. Applicability of budgetary principles / 42
2.5. Budget classification / 51

CHAPTER 3
The budgetary process at the level of the state budget
/ 59
3.1. Competences and responsibilities in the budgetary process / 60
3.2. Elaboration of the draft state budget / 64
3.3. Examination and approval of the draft state budget / 68
3.4. Execution of the state budget / 70
3.4.1. Execution of state budget revenues / 72
3.4.2. Execution of state budget expenditures / 79
3.5. General account of the execution of the state budget / 85

CHAPTER 4
The budgetary process at the level of the state social insurance budget
/ 91
4.1. Competences and responsibilities in the budgetary process / 92
4.2. The stages of the budgetary process at the level of the state social insurance budget / 93
4.2.1. Elaboration of the draft state social insurance budget / 93
4.2.2. Examination and approval of the draft state social insurance budget / 93
4.2.3. Execution of the state social insurance budget / 95
4.2.3.1. Execution of state social insurance budget revenues / 96
4.2.3.2. Execution of state social insurance budget expenditures / 96
4.2.4. General account of the execution of the state social insurance budget / 97

CHAPTER 5
The budgetary process at the level of local budgets
/ 99
5.1. Competences and responsibilities in the local budgetary process / 100
5.2. The system of local incomes and expenses / 102
5.2.1. The local income system: in the county budget, in the budgets of municipalities, cities, communes / 102
5.2.2. The system of local expenditures: in the county budget, in the budgets of municipalities, cities, communes / 103
5.3. Elaboration and approval of local budgets / 104
5.4. Execution of local budgets / 107
5.5. Annual account of the execution of local budgets / 108

CHAPTER 6
The budgetary process at the level of public institutions
/ 111
6.1. General presentation / 112
6.2. Typology of public institutions / 114
6.3. The budget of public institutions / 132

CHAPTER 7
Methods for substantiating budget revenues and expenditures
/ 135
7.1. Classical methods for substantiating budget revenues and expenditures / 136
7.2. Modern methods of substantiating budget revenues and expenditures / 138
7.3. Substantiation methods used in the budget elaboration process in Romania / 149

CHAPTER 8
Theories regarding the budget balance
/ 157
8.1. Conventional theory of budget balance / 158
8.2. Ricardian equivalent / 162
8.3. The new theory of budgetary balance / 167

CHAPTER 9
Methods for sizing and financing the budget deficit
/ 171
9.1. Methods of measuring the budget deficit / 172
9.1.1. Consolidated general budget deficit / surplus / 173
9.1.2. Modern methods of measuring the budget deficit. Types of deficit / surplus / 175
9.2. Methods of financing the budget deficit / 176
9.2.1. Theoretical methods of financing the budget deficit / 176
9.2.2. Practical methods of financing the budget deficit / 181

CHAPTER 10
State loans
/ 183
10.1. General presentation / 185
10.2. Internal state loans / 188
10.2.1. Domestic loans contracted by the state / 188
10.2.1.1. Internal loans contracted by central public administration authorities / 188
10.2.1.2. Internal loans contracted by local public administration authorities / 193
10.2.2. Government securities in foreign currency placed on the domestic market / 194
10.2.3. State-guaranteed domestic loans / 196
10.2.3.1. Internal loans guaranteed by central public administration authorities / 196
10.2.3.2. Internal loans guaranteed by local public administration authorities / 201
10.3. External state loans / 202
10.3.1. External loans contracted by the state / 202
10.3.1.1. External loans contracted by central public administration authorities / 202
10.3.1.2. External loans contracted by local public administration authorities / 208
10.3.2. Government securities in foreign currency placed on the foreign market / 209
10.3.3. State-guaranteed external loans / 210
10.3.3.1. External loans guaranteed by central public administration authorities / 210
10.3.3.2. External loans guaranteed by local public administration authorities
/ 215

CHAPTER 11
Municipal obligations
/ 217
11.1. Legal framework for regulating municipal bond issues / 218
11.2. Purpose of municipal bond issues / 220
11.3. Technical elements of municipal bond issues / 221
11.4. Placement of municipal bonds / 223
11.5. Issuance of municipal bonds in Romania / 226

CHAPTER 12
Government securities market
/ 231
12.1. The primary market of government securities in Romania / 232
12.1.1. General presentation / 232
12.1.2. Ways of placing government securities / 234
12.1.2.1. Public subscription / 235
12.1.2.2. Auction / 237
12.1.3. Settlement of operations with government securities carried out on the primary market / 239
12.2. Secondary market of government securities in Romania / 239
12.2.1. General presentation / 239
12.2.2. Secondary market for treasury certificates / 241
12.2.3. Secondary market of municipal bonds / 246
12.2.4. Settlement of operations with government securities carried out on the secondary market / 249

CHAPTER 13
Public debt
/ 251
13.1. General presentation / 252
13.2. Government public debt / 254
13.2.1. Internal government public debt / 254
13.2.2. External government public debt / 255
13.3. Local public debt / 256
13.4. Public debt management / 257
13.4.1. Content and importance of public debt management / 257
13.4.2. Risks related to public debt management / 259
13.4.2.1. Risk presentation / 259
13.4.2.2. Risk management / 261
13.4.3. Active management of the public debt portfolio. Limit / 264
13.4.4. Public debt appreciation indicators / 266

CHAPTER 14
The organization system of the State Treasury
/ 271
14.1. Establishment of the State Treasury / 272
14.1.1. The need to establish the State Treasury / 272
14.1.2. The premises for the establishment of the State Treasury / 274
14.1.3. The importance of organizing the State Treasury / 276
14.2. Organization of the State Treasury / 277
14.3. Functions of the State Treasury / 281
14.3.1. The classic functions of the State Treasury / 281
14.3.1.1. The function of public cashier / 281
14.3.1.2. State bank function / 284
14.3.2. The modern functions of the State Treasury / 284

CHAPTER 15
The functioning mechanism of the State Treasury
/ 287
15.1. Basic principles regarding the functioning of the State Treasury / 289
15.2. Functioning of the State Treasury / 290
15.2.1. Presentation of the activities carried out by the State Treasury / 290
15.2.2. State Treasury Budget / 295
15.3. The relationship between the State Treasury and the National Bank of Romania / 296
15.3.1. General presentation / 296
15.3.2. Electronic payment system / 298
15.3.3. Payment instruments used in relation to the State Treasury / 300
15.3.4. Payments and receipts made in the units of the State Treasury / 301

CHAPTER 16
Banking operations of the State Treasury
/ 307
16.1. The relationship of the State Treasury with the banking system / 308
16.2. Passive operations of the State Treasury / 310
16.3. Active operations of the State Treasury / 315

CHAPTER 17
The budget of the European Union. Romania 's relations with the budget of the European Union
/ 325
17.1. Objectives and institutions of the European Union / 326
17.2. Budget of the European Union / 328
17.2.1. Budgetary principles / 328
17.2.2. Elaboration, adoption, execution of the budget of the European Union / 331
17.2.3. The evolution of the financing system of the European Union / 331
17.2.4. European Union budget resources / 333
17.2.5. Expenditure on the budget of the European Union / 335
17.3. Romania's relations with the budget of the European Union / 337
17.4. Reform of the EU / 343 budget financing system

BIBLIOGRAPHY / 345

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