期刊名称:Studia Universitatis Moldaviae: Stiinte Sociale
印刷版ISSN:1814-3199
电子版ISSN:2345-1017
出版年度:2014
卷号:7
期号:77
页码:51-55
出版社:Moldova State University
摘要:The public budget is a basic category of public finance, as a tool at the service of government to rule the economy and society. The budget planning can be seen as a political process of designing the procedures for procuring resources available to the state, subsequently embodied in the structure and size of public spending, while setting economic and social priorities. Budgeting is a central policy area not only for generating and allocating resources; the budget process is also a key to the institutionalization of democracy. Democratic practices open budgeting to the public and their representatives and forces government to consult citizens before taking action