Home Volumul 2 PARTICULARITĂłILE CONTABILITĂłII ÎN INSTITUłIILE BUGETARE

PARTICULARITĂłILE CONTABILITĂłII ÎN INSTITUłIILE BUGETARE


Doina Rada
Universitatea ,,Eftimie Murgu” ResiŃa,Facultatea de StiinŃe Econonmice si Administrative
PiaŃa Traian Vuia nr. 1-4, e-mail This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Abstract
The budgetary expenditures have as precise destination and limited, being determined by
authorizations contained in specific laws and in the annual budgetary laws. No expenditure
can be budgeted, neither employed or effectuated, if there is no a legal base for that
expenditure. An expenditure from a public fund can be employed, ordered and paid if it is
approved by the law and it has legal provisions.
Keywords: public expenditure, budget, hiring, ordering, payment, officer

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