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Figura 2.1. Elementele Principale ale unei Legi Organice a Bugetului87

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Sursa: FMI (1999)

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Sursa: Schick (1999)

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externalitate).

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FRUHODWHFXEXJHWXOVFDGHIOH[LELOLWDWHDvQDORFDUHDUHVXUVHORULvPSLHGLF SULRULWL]DUHDFRUHVSXQ] WRDUHD
programelor. Programele devin dependente de venituri specifice, iar aceasta poate duce fie la cheltuieli
H[FHVLYH GDF  IRQGXULOH QHFHVDUH VXQW GLVSRQLELOH ILH OD QHDMXQVXUL vQ FKHOWXLHOL GDWRULW  IDSWXOXL F
DFWLYLW LOHvQFDX] QXEHQHILFLD] GHYHQLWXULOHJHQHUDOHGLQLPSR]LWDUH)RDUWHvQJULMRU WRUHVWHIDSWXOF
XQHRULvQSURFHVXOPDUF ULLGHFL]LLOHSULYLQGFKHOWXLHOLOHVXQWGLFWDWHQXGHFULWHULLOHHILFLHQ HLLHILFDFLW LL
FL GH DELOLWDWHD SROLWLFLHQLORU L D JUXSXULORU GH OREE\ GH D FRQYHQL DUDQMDPHQWH FDUH V  OH SURWHMH]H
programele favorite.
QWHOHJHULOHGHPDUFDUHLQFOXGGHSLOG 0F&OHDU\

2WD[ VDXXQRQRUDULXVSHFLILFGHVWLQDWXQXLDQXPLWVFRSGHH[HPSOXWD[HOHGHDVLJXU ULVRFLDOH

WD[HOHODEHQ]LQ SHQWUXLQYHVWL LLOHvQDXWRVWU ]LHWF

2WD[ VDXXQRQRUDULXVSHFLILFGHVWLQDWXQXLVFRSPDLODUJGHSLOG DFWLYLW LGHORWHULHPHQLWHD

ILQDQ DSURLHFWHGHLQYHVWL LLSHQWUXvPERJ LUHDPHGLXOXLvQFRQMXU WRU

Taxe generale marcate pentru un anumit scop, de exemplu un procent fix din veniturile din
impozitare dedicate unor programe specifice

Q PDMRULWDWHDFD]XULORU vQ HOHJHULOH FDUHPDUFKHD] R SDUWH GLQ YHQLWXULOH WRWDOH GLQ LPSR]LWDUHD
JHQHUDO  VXQW GXELRDVH Q SULYLQ D WD[HORU L RQRUDULLORU VSHFLILFH vQ JHQHUDO VH IDFH GLVWLQF LH vQWUH L
PDUFDUHDSXWHUQLF DFRORXQGHH[LVW ROHJ WXU VWUkQV vQWUHSODWDXQHLWD[HGHXWLOL]DWRULFKHOWXLHOLOH
DVRFLDWH GH H[HPSOX WD[HOH SHQWUX DFFHVXO OD FXUVXUL vQWUR XQLYHUVLWDWH L LL PDUFDUHD VODE  DFROR
XQGH OLQLD GLQWUH EHQHILFLX L WD[H VDX RQRUDULL HVWH PDL SX LQ FODU  GH SLOG  XWLOL]DUHD DFWLYLW LORU GH
ORWHULHSHQWUXLQYHVWL LL+HPPLQJVL0LUDQGD
$WXQFL FkQG H[LVW  R OHJ WXU  VWUkQV  vQWUH EHQHILFLX L YHQLW LDU VHUYLFLXO HVWH IXUQL]DW XQRU
XWLOL]DWRUL ELQH LGHQWLILFD L PDUFDUHD SRDWH IL GH GRULW SHQWUX D vQFXUDMD DJHQ LLOH V L vPEXQ W HDVF
SHUIRUPDQ D L SHQWUX DIDFLOLWD UHFXSHUDUHD FRVWXULORU 8WLOL]DUHD XQRU WD[H PDUFDWH FX GHVWLQD LH SUHFLV
SRDWH vPEXQ W L FXQRWLQ HOH FRQWULEXDELOLORU GHVSUH IHOXO vQ FDUH VXQW IRORVLWH WD[HOH SO WLWH FUHVFkQG
DQVHOHFDDFHWLDV LH[HUFLWHYLJLOHQ DSULYLQGHILFLHQ DVHUYLFLLORUIXUQL]DWH3HWUHL
b. Taxele de utilizare
Q JHQHUDO DWkW GLQ PRWLYH GH YHQLWXUL FkW L GLQ PRWLYH GH HILFLHQ  WHKQLF  HVWH QHFHVDU FD
JXYHUQXOV VWDELOHDVF WD[HGHXWLOL]DUHDWXQFLFkQGRIHU EXQXULFYDVLSULYDWHFXFRQGL LDFDDJHQ LLOHFDUH
FKHOWXLHVFLFDUHFROHFWHD] DVWIHOGHYHQLWXULV ILHOLEHUHV UH LQ FHOSX LQRSDUWHVHPQLILFDWLY GLQHOH
8QVSLWDOVDXRXQLYHUVLWDWHQXDUDYHDQLFLXQVWLPXOHQWSHQWUXDLvPEXQ W LHILFLHQ DGDF QXDUSXWHD
V  XWLOL]H]H OLEHU R SDUWH GLQ YHQLWXULOH RE LQXWH GLQ YkQ]DUHD VHUYLFLLORU RIHULWH &KLDU L DWXQFL FkQG
PDUFDUHD HVWH GH]LUDELO  vQV  WUHEXLH SUHY ]XW  vQ EXJHW R HVWLPDUH D YHQLWXULORU L FKHOWXLHOLORU
FRUHVSXQ] WRDUH%HQHILFLLOHVWDELOLULLXQRUWD[HGHXWLOL]DUHWUHEXLHGHDVHPHQHDFkQW ULWHID GHFRVWXULOH
GHWUDQ]DF LHVXSOLPHQWDUHSHQWUXGHILQLUHDLFROHFWDUHDDFHVWRUWD[H
6LVWHPHOH GH vQILLQ DUH L LPSOHPHQWDUH D WD[HORU GH XWLOL]DUH WUHEXLH V  ILH WUDQVSDUHQWH L
HILFLHQWH YH]L GH DVHPHQHD ([HPSOXO  7UHEXLH DGRSWDWH XUP WRDUHOH SULQFLSLL H[WUDVH GLQ 2(&'
1998b):

$XWRUL]DUH OHJDO  FODU  $XWRUL]D LD OHJDO  SHQWUX FD R RUJDQL]D LH V  SHUFHDS  WD[H SHQWUX
VHUYLFLLOHRIHULWHWUHEXLHFODUGHILQLW 7RWXLRDVWIHOGHDXWRUL]D LHWUHEXLHV FRQVWLWXLHXQFDGUX

55

JHQHUDO L V  SHUPLW  DMXVWDUHD QLYHOXOXL WD[HORU I U  QHFHVLWDWHD XQHL DXWRUL] UL OHJLVODWLYH
suplimentare.

Consultarea cu utilizatorii &RQVXOWD LLOH DMXW  OD HYLWDUHD QHvQWHOHJHULORU L VXQW IRORVLWRDUH vQ
HODERUDUHDLLPSOHPHQWDUHDVLVWHPXOXLGHWD[DUH

Calcularea costurilor totale 7UHEXLH FDOFXODW FRVWXO WRWDO DO IXUQL] ULL VHUYLFLXOXL GHILQLW DVWIHO
vQFkWV LQFOXG DWkWFRVWXULOHRSHUDWLYHFkWLFRVWXOPLMORDFHORUGHFDSLWDOGHSUHFLHUHDLGREkQGD
XWLOL]DWHvQILHFDUHDQLQGLIHUHQWGDF VHLQWHQ LRQHD] UHFXSHUDUHDFRVWXULORUvQWRWDOLWDWHVDXGRDU
SDU LDOQXOWLPXOFD]LQIRUPD LLOHSULYLQGFRVWXULOHWUHEXLHV LQGLFHvQPRGWUDQVSDUHQWVXEYHQ LD
DFRUGDW  GH JXYHUQ DWXQFL FkQG VH IXUQL]HD]  VHUYLFLXO SUREOHPD P VXU ULL FRVWXULORU HVWH
DQDOL]DW vQ&DSLWROXO

Probleme de echitate(VWHQHFHVDUV VHDQDOL]H]HGDF WD[HOHGHXWLOL]DUHQXDUWUHEXLUHGXVHVDX

scutite pentru anumite categorii de utilizatori, ca de exemplu pensionari sau persoane cu handicap.

1HXWUDOLWDWHFRQFXUHQ LDO /DVWDELOLUHDSUH XOXLXQXLVHUYLFLXSURFHGXUDWUHEXLHV ILHH[DFW LV

LQFRUSRUH]H WRDWH FRPSRQHQWHOH FRVWXULORU FX FDUH VH FRQIUXQW  HQWLW LOH GLQ VHFWRUXO SULYDW FDUH
RSHUHD] vQDFHHDLDULHVDXvQWUXQDvQUXGLW 

Colectarea eficace 6LVWHPXO GH FROHFWDUH D WD[HORU GH XWLOL]DUH WUHEXLH V  ILH HILFDFH 1HSODWD
WD[HORUGHXWLOL]DUHWUHEXLHXUP ULW LPHGLDW

Auditul6XQWQHFHVDUHDXGLWXULUHJXODWHDOHRUJDQL]D LHLFDUHSHUFHSHLFROHFWHD] WD[HOH

(YDOXDUHD SHUIRUPDQ HL 3HUIRUPDQ D RUJDQL]D LLORU WUHEXLH PRQLWRUL]DW  UHJXODW SHQWUX D DVLJXUD
QLYHOHOH FRUHVSXQ] WRDUH GH HILFLHQ  L FDOLWDWH D VHUYLFLLORU YH]L &DSLWROXO  SHQWUX R DQDOL]
GHWDOLDW DDFHVWHLSUREOHPH

&kWHYD UL LQFOXG vQ EXJHWXO ORU QXPDL FKHOWXLHOLOH QHWH DOH DJHQ LLORU FDUH H[HUFLW  DFWLYLW L
FRPHUFLDOH VDX LPSXQ WD[H GH XWLOL]DUH LDU DORFDUHD EXJHWDU  FRUHVSXQGH GLIHUHQ HL vQWUH FKHOWXLHOLOH
SODQLILFDWHLYHQLWXULOHDWHSWDWH'DF VXPHOHEUXWHVXQWPDULFDOFXODUHDQHW SRDWHvPSLHGLFDRDQDOL]
VROLG  DDFWLYLW LORU JXYHUQDPHQWDOH L R HVWLPDUHH[DFW D FRVWXULORU HFRQRPLFH 7UHFHUHD OD EXJHWDUHD
QHW YDUHGXFHGLPHQVLXQHDP VXUDW DJXYHUQDULLLYDGXFHODRFRPSDUDELOLWDWHUHGXV DGDWHORUGHVSUH
FKHOWXLHOLOHOHJDWHGHDGPLQLVWUD LDJHQHUDOD+HDOGL*HRUJLRX  &HULQ HOH HILFLHQ HL QXSRWWUHFH
vQDLQWHDQHFHVLW LLFDSDUODPHQWXOLSXEOLFXOV DLEHLQIRUPD LLFRPSOHWHFXSULYLUHODDFWLYLW LOHDJHQ LLORU
JXYHUQDPHQWDOHQXQHOH ULFDUHFDOFXOHD] DORF ULOHvQWHUPHQLQH LFkWHYD ULGLQ)68FRQWXULOHVXQW
LQXWHGHDJHQ LLSHED]DDFXPXO ULORULDUFKHOWXLHOLOHLYHQLWXULOHVHvQUHJLVWUHD] vQWHUPHQLEUX LGDUDFHVW
OXFUXQXHVWHVXILFLHQWSHQWUXVDWLVIDFHUHDQHFHVLW LLVFUXWLQL] ULLSDUODPHQWDUHLLQIRUPDULLSXEOLFH
Exemplul 1.1(;(03/('(7$;$5($87,/,=$725,/251

5,2(&'

$XWRUL]DUHDOHJDO FODU
&RQVWLWX LD )LQODQGH]  FHUH vQ PRG H[SOLFLW FD WRDWH WD[HOH GH XWLOL]DUH V  ILH DXWRUL]DWH SULQ
OHJLVOD LH Q  3DUODPHQWXO )LQODQGH] D DGRSWDW Legea Taxei de Utilizare a Serviciilor
Guvernamentale. Aceasta Lege prevede principiile generale pentru identificarea tipurilor de servicii
JXYHUQDPHQWDOHSHQWUXFDUHWUHEXLHSHUFHSXWHWD[HLED]DSHFDUHWUHEXLHFDOFXODWHDFHVWHWD[HQFDGUXO
OLPLWHORULPSXVHGH/HJHJXYHUQXOHVWHOLEHU V  LQWURGXF  WD[H GH XWLOL]DUH )LHFDUH PLQLVWHUGHFLGHFDUH
GLQWUH VHUYLFLLOH RIHULWH XUPHD]  D IL VXSXVH WD[ ULL L DSRL HPLWH UHJOHPHQW UL GH LPSOHPHQWDUH D
procedurilor necesare.

56

Calcularea costurilor totale

$GPLQLVWUD LD $VLJXU ULORU 6RFLDOH D 6WDWHORU 8QLWH este unul din cei mai mari operatori de
WHKQRORJLHLQIRUPD LRQDO GLQOXPH$GPLQLVWUD LDRSHUHD] vQPHGLHPLOLRDQHWUDQ]DF LLSH]LQ
VDGHFLVLQVWLWXLUHDXQXLVLVWHPGHDWULEXLUHDFRVWXULORUSULQFDUHFRVWXOILHF UHLWUDQ]DF LLV ILHOHJDWGH
XWLOL]DWRUXO VHUYLFLXOXL UHVSHFWLY $QWHULRU WRDWH FRVWXULOH SHQWUX WHKQRORJLD LQIRUPD LRQDO  IXVHVHU
DWULEXLWHvQWRWDO%LURXOXLGH2SHUD LXQLDOH6LVWHPHORU$XIRVWvQILLQ DWHVLVWHPHH[WLQVHGHFRQWDELOLWDWHD
FRVWXULORUQVWDGLLOHLQL LDOHHUDSRVLELO DWULEXLUHDDQXPDLSDWUXFLQFLPLGLQFRVWXULXQXLXWLOL]DWRUDQXPH
3ULQ VLVWHPH vPEXQ W LWH DFXP HVWH SRVLELO  DWULEXLUHD DSURDSH vQ vQWUHJLPH D DFHVWRU FRVWXUL 'UHSW
UH]XOWDWVDvPEXQ W LWLDGPLQLVWUDUHDDFHVWHLIXQF LXQL
Ordnance SurveyGLQ0DUHD%ULWDQLHYLQGHK U LLVHUYLFLL GHLQIRUPDUH DIHUHQWH RUJDQL]D LLORU
JXYHUQDPHQWDOH L XWLOLWDUH FHORU FRPHUFLDOH L SXEOLFXOXL vQ JHQHUDO 6DX vQILLQ DW FkWHYD FRPLWHWH
FRQVXOWDWLYH UHSUH]HQWkQG YUHR  GH RUJDQL]D LL LQWHUHVDWH GH VHUYLFLLOH 2UGQDQFH 6XUYH\ $FHVWH
FRPLWHWHGLVFXW DFRSHULUHDGLVSRQLELOLWDWHDLFDOFXODUHDSUH XULORUVHUYLFLLORURIHULWHGH2UGQDQFH6XUYH\
6ROLFLWDUHD RSLQLLORU FOLHQ LORU vQ DFHVW IHO D SHUPLV 2UGQDQFH 6XUYH\ VD vL DGDSWH]H PDL ELQH RIHUWD GH
servicii la nevoile utilizatorilor.

6WUDWHJLLDGHFYDWHSHQWUXFDOFXODUHDSUH XULORU
Atunci cnd Statistica Suedia SULPHWH FRPHQ]L SHQWUX LQIRUPD LL VSHFLDOL]DWH GH LQXWH vQ
VLVWHPHOH VDOH GH GDWH FRPSXWHUL]DWH FHUH SUHWXUL GLIHUHQ LDWH vQ IXQF LH GH SULRULWDWHD FRPHQ]LL 3UH XUL
VSHFLDOH VXQW DSOLFDWH FRPHQ]LORU FDUH QHFHVLW  SURFHVDUH LPHGLDWD SUH XUL UHGXVH VXQW SHUFHSXWH SHQWUX
FRPHQ]L FDUH SRW IL SURFHVDWH QRDSWHD L vQ DOWH PRPHQWH FkQG VROLFLWDUHD VLVWHPHORU GH GDWH HVWH PDL
VF ]XW 
Atunci cnd Germania a instituit un sistem de taxare a utilizatorilor de drum, bazat pe perioada
GH WLPS SHQWUX IRORVLUHD DXWRVWU ]LORU (XUR9LJQHW HD D vQFHUFDW V  RE LQ  FRODERUDUHD ULORU YHFLQH vQ
YHGHUHDLQWURGXFHULLXQXLVLVWHPXQLFFHXUPDDILRSHUDWvQFRPXQGHRPDQLHU XQLIRUP vQWRDWH ULOH
$FHDVWDDPLQLPL]DWLQFRQYHQLHQWHOHRIHULORULDXXUDWSURFHVXOGHFROHFWDUHDWD[HORUGHXWLOL]DUH

3UREOHPHGHHWLF
Atunci cnd IslandaDLQWURGXVWD[DGHXWLOL]DUHSHQWUXVHUYLFLLOHPHGLFDOHSULPDUHLGHVSHFLDOLWDWH
DUHFXQRVFXWF DFHDVWDDUUHSUH]HQWDRSRYDU QHUH]RQDELO SHQWUXFHLFXYHQLWXULPDLPLFLQFRQVHFLQ 
VDX LQWURGXV FDUGXUL GH UHGXFHUH FDUH GDX XWLOL]DWRULORU DFFHV OD DFHVWH VHUYLFLL OD R WUHLPH GLQ SUH XO
RELQXLW
LuxemburgXOLDvQFRQVLGHUDUHUHVXUVHOHILQDQFLDUHDOHILHF UXLUH]LGHQWDWXQFLFkQGVWDELOHWHWD[D
GH XWLOL]DUH SHQWUXVHUYLFLLOHFDVHORU SHQWUX YLUVWQLFL L D]LOHORU GH EDWUkQL 'DF  YHQLWXO UH]LGHQWXOXL HVWH
PDL PLFVDX HJDO FXWD[DGH XWLOL]DUH DWXQFL DFHDVWDHVWH UHGXV  vQ FRQVHFLQ  L UH]LGHQWXOXL LVH ODV  R
VXP VWDQGDUGFDEDQLGHEX]XQDU([LVW GHDVHPHQHDDUDQMDPHQWHFDUH LQVHDPDGHSRVLELOHOHEXQXUL
GH LQXWHGHUH]LGHQ L

$VLJXUDUHDQHXWUDOLW LLFRQFXUHQ LDOH

n Finlanda VH IDFH XQ HIRUW PDMRU SHQWUX DVLJXUDUHD QHXWUDOLW LL FRQFXUHQ LDOH 2UJDQL]D LLOH
JXYHUQDPHQWDOH VXQW VXSXVH XQRU UHVWULF LL vQ SULYLQ D VHUYLFLLORU FRPHUFLDOH SH FDUH OH SRW RIHUL WRDWH
DFHVWHVHUYLFLLWUHEXLHV ILHVWUkQVOHJDWHGHIXQF LDVWDWXWDU GHED] DRUJDQL]D LHLvQFDX] 'HDVHPHQHD
ODFDOFXODUHDSUH XULORUVHUYLFLLORUVHDSOLF SUHYHGHULVSHFLDOHSHQWUXDOHDVLJXUDDFXUDWH HDLILQDOLWDWHD

57

5HVSHFWDUHD DFHVWRU UHJXOL HVWH VXSUDYHJKHDW  GH 2ILFLXO SHQWUX /LEHUD &RQFXUHQ  FDUH SRDWH RUGRQD
RUJDQL]D LLORUJXYHUQDPHQWDOHV vLUHYL]XLDVF SUH XULOH
Sursa: OECD (1998b)

)RQGXULOHGHDVLJXU ULVRFLDOH
1DWXUD REOLJDWRULH D SURJUDPHORU GH DVLJXU UL VRFLDOH L D LPSOLFD LLORU VRFLDOH HFRQRPLFH L
ILQDQFLDUHSHWHUPHQOXQJDOHDFHVWRUDIDFHQHFHVDU LQFOXGHUHDIRGXULORUGHDVLJXU ULVRFLDOHvQEXJHW(VWH
SRVLELO H[FHSWDUHDGHODDFHDVW UHJXO vQ ULvQFDUHDGPLQLVWUDUHDDFHVWRUIRQGXULLPSOLF GHDVHPHQHD
VLQGLFDWHOH L SDWURQDWHOH vQ VSHFLDO vQ XQHOH 6WDWH 0HPEUH DOH 8( GHRDUHFH LQWHJUDUHD vQ EXJHW D
IRQGXULORUGHDVLJXU ULVRFLDOHFDUHQXVXQWGLUHFWDGPLQLVWUDWHGHHQWLW LJXYHUQDPHQWDOHSRDWHILGLILFLO 
7RWXLOXkQGvQFRQVLGHUDUHIDSWXOF HOHSRWDFRSHULRSDUWHVHPQLILFDWLY GLQFKHOWXLHOLOHJXYHUQDPHQWDOH
HVWHHVHQ LDOFDFHOSX LQV ILHFRUHODWHvQWUXQUDSRUWILQDQFLDUXQLF%XJHWHOHORUWUHEXLHDQH[DWHEXJHWXOXL
DGPLQLVWUD LHLFHQWUDOHLSUH]HQWDWHSDUODPHQWXOXLvQDFHODLWLPSFXDFHVWD'HDVHPHQHDWUHEXLHVXSXVH
XQRUSURFHGXULGHVFUXWLQL]DUHLDXGLWSDUDOHOHLHFKLYDOHQWH

'$OWH)RUPHGH$FWLYLWDWH*XYHUQDPHQWDO FX,PSDFW)LVFDO
$FWLYLW LFYDVLILVFDOH15
$FWLYLW LOHFYDVLILVFDOHVXQWWUDQ]DF LLOHILQDQFLDUHUHDOL]DWHGHEDQFDFHQWUDO VDXEDQFDGHVWDW
LQ YHGHUHD vQGHSOLQLULL LQWHORU SROLWLFLL JXYHUQDPHQWDOH $FHVWH RSHUD LXQL LQFOXG VXEYHQ LLOH SHQWUX UDWD
GREkQ]LL VSULMLQ SHQWUX vQWUHSULQGHULORU L LQVWLWX LLORU ILQDQFLDUH FX SUREOHPH SODWD GDWRULLORU
JXYHUQDPHQWDOH L ILQDQ DUHD SLHUGHULORU OD UDWD GH VFKLPE DOH JXYHUQXOXL ,Q JHQHUDO HVWH SUHIHUDELO
DWLQJHUHDRELHFWLYHORUGHSROLWLF GRULWHSULQVXEYHQ LLWUDQVSDUHQWHvQFDGUXOEXJHWXOXLPDLGHJUDE GHFkW
SULQRSHUD LXQLFYDVLILVFDOH0DLPXOWDXWRULW LOHPRQHWDUHDOHXQHL ULWUHEXLHV VHFRQFHQWUH]HDVXSUD
SROLWLFLORU L RSHUD LXQLORU PRQHWDUH L QX V  VH LPSOLFH vQ DFWLYLW L FDUH vQ UHDOLWDWH VH VXEVWLWXLH
RSHUD LXQLORUILVFDOHGLQFDGUXOEXJHWXOXLQRULFHFD]RSHUD LXQLOHFYDVLILVFDOHDOHE QFLLFHQWUDOHLDOH
DOWRULQVWLWX LLEDQFDUHWUHEXLHV ILHVFUXWLQL]DWHDO WXULGHSURJUDPHOHGHFKHOWXLHOLJXYHUQDPHQWDOHGLUHFWH
LWUHEXLHV DSDU vQGRFXPHQWHOHEXJHWXOXLQFD]PLQLPRH[SXQHUHSULYLQGDFWLYLW LOHFYDVLILQDQFLDUH
DOH VHFWRUXOXL EDQFDU WUHEXLH DQH[DW  EXJHWXOXL (VWH GH DVHPHQHD LPSRUWDQW FD EDQFD FHQWUDO  V  DLEH
FRQWXULWUDQVSDUHQWHvQWUXFkWHVWLPDUHDFRVWXULORURSHUD LXQLORUFYDVLILVFDOHQXHVWHRFKHVWLXQHVLPSO 
16

2EOLJD LLOHJXYHUQDPHQWDOHLREOLJD LLOHFRQWLQJHQWH

3H OkQJ  DQJDMDPHQWHOH OHJDOH JXYHUQHOH DX L DOWH DQJDMDPHQWH H[SOLFLWH VDX LPSOLFLWH FX
LPSDFWILVFDOLPHGLDWVDXYLLWRU5LVFXULOHILVFDOHLLQFHUWLWXGLQLOHFUHVF,QWHJUDUHDLQWHUQD LRQDO DSLH HORU
ILQDQFLDUH JHQHUHD]  XQ YROXP R UDSLGLWDWH L R YRODWLOLWDWH FUHVFXWH DOH IOX[XULORU WUDQVIURQWDOLHUH LDU
JXYHUQHOH SRW V  DMXQJ  vQ VLWXD LD GH D IL REOLJDWH V  LQWHUYLQ  SHQWUX D VXV LQH VLVWHPXO ILQDQFLDU
*DUDQ LLOHGHVWDWLSURJUDPHOHGHDVLJXUDUHDXGHYHQLWGLQFHvQFHPDLRELQXLWH3ULYDWL]DUHDHVWHDGHVHD
vQVRWLWDGHJDUDQ LLDOHVWDWXOXLLPSOLFLWHVDXH[SOLFLWH
'HDFHHDREOLJD LLOHJXYHUQXOXLSRWILFHUWHVDXLQFHUWHFRQWLQJHQWHLH[SOLFLWHVDXLPSOLFLWHQ
RUGLQHDSUHYL]LELOLW LLILVFDOHH[LVW 
15

9H]L0DFNHQ]LHL6WHOODL5RELQVRQL6WHOOD

16

$FHDVWDVHF LXQHHVWHH[WUDV vQPDUHSDUWHGLQ+DQD3RODFNRYD

58

2EOLJD LLOH L DQJDMDPHQWHOH H[SOLFLWH VXQW REOLJDWRULL GLQ SXQFW GH YHGHUH OHJDO L SUHYL]LELOH
$FHDVW FDWHJRULHLQFOXGHGHSLOG SURJUDPHOHGHFKHOWXLHOLEXJHWDWHFRQWUDFWHOHGHLQYHVWL LLSH
PDLPXO LDQLVDODULLOHIXQF LRQDULORUSXEOLFLSHQVLLOHLREOLJD LLOHSULYLQGGDWRULLOH

2EOLJD LLOH H[SOLFLWH L FRQWLQJHQWH VXQW REOLJD LL OHJDOH VDX FRQWUDFWXDOH GHWHUPLQDWH GH XQ
HYHQLPHQWGLVWLQFWFDUHSRDWHV DLEHVDXV QXDLEHORF$FHDVW FDWHJRULHLQFOXGHGHH[HPSOX
JDUDQ LLOH GH VWDW SHQWUX vPSUXPXWXUL FRQWUDFWDWH GH HQWLW L JXYHUQDPHQWDOH QHFHQWUDOH
DGPLQLVWUD LLVXEQD LRQDOHvQWUHSULQGHULSXEOLFHLSULYDWHLSURJUDPHOHGHDVLJXU ULDOHVWDWXOXL
SHQWUX GHSR]LWH EDQFDUH LQXQGD LL SLHUGHUHD UHFROWHORU HWF 'H PXOWH RUL SUREDELOLWDWHD
HYHQLPHQWXOXL FDUH DU SXWHDQHFHVLWDJDUDQ LDHVWHPDUH GDW ILLQG F  DFHVWH JDUDQ LL VXQW vQ PRG
normal acordate pentru sprijinirea ntreprinderilor cu probleme sau sectoarelor n dificultate.

2EOLJD LLOHLPSOLFLWHUHSUH]LQW SHQWUXJXYHUQRREOLJD LHVDXRVDUFLQ DWHSWDW FDUHQXVHQDWH

GLQOHJHFLGLQDWHSW ULOHSXEOLFH'HSLOG HVWHGHDWHSWDWFDJXYHUQHOHV PHQ LQ LQIUDVWUXFWXUD
SXEOLF LV VSULMLQHXQSURJUDPGHDVLJXU ULVRFLDOHFKLDULDWXQFLFkQGDFHVWOXFUXQXHVWHFHUXW
prin lege.

2EOLJD LLOH LPSOLFLWH L FRQWLQJHQWH VXQW FDWHJRULD FHD PDL SX LQ SUHYL]LELO  UHSUH]HQWkQG R
REOLJD LHFDUHQXVHQDWHGLQOHJHFLHVWHGHWHUPLQDW GHXQHYHQLPHQWGLVWLQFWFDUH SRDWHV  VH
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administra riscurile fiscale asociate programelor de cheltuieli publice.

60

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GUVERNAMENTALE INDIVIDUALE

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finale ale guvernului.
4. mprumuturi acordate de guvern
mprumuturile acordate de guvern constituie un alt mijloc de atingere a scopurilor politicii
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pierderi cu rata de schimb n sarcina guvernului iar riscurile de insolvabilitate sunt mari.
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elemente:

17

0HWRGHOHGHVHSDUDUHDXQXLvPSUXPXWSXUGHHOHPHQWXOV XGHJUDQW sunt analizate in Wattleworth (1993).

63

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cheltuieli

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este mai simplu din punct de vedere administrativ.

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5. Cheltuielile cu impozitarea
CheltuielilHFXLPSR]LWDUHDFRQVWLWXLHXQDOWLQVWUXPHQWGHSROLWLFDILVFDO LWUHEXLHVXSXVH
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Scutirile, cnd veniturile unui anumit grup de contribuabili sunt excluse din baza de
impozitare

Deducerile, cnd unele cheltuieli sau sume fixe sunt deduse din baza de impozitare

Creditele, care sunt deduse din impozitul datorat (spre deosebire de deduceri, care reduc
venitul impozabil)

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64

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birouri.

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B. Rolul Legislativului
1. Necesitatea unor puteri echilibrate
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are autoritatea de a administra utilizarea banilor publici, controlul parlamentului asupra executivului nu
mai are nici un sens. De aici paradoxul.
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de acest nceput.
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24
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Exemplul 2.2. PROCESUL DE APROBARE A BUGETULUI N SUEDIA
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15 aprilie

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nceput de iunie 3DUODPHQWXODSURE 3URLHFWXOGH/HJHD3ROLWLFLL)LVFDOH

20 septembrie

24

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din cele 27 Arii de Cheltuieli

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un proces de votare unic pentru fiecare Arie de Cheltuieli

1 ianuarie

nceputul anului fiscal

Sursa: OECD (1998a)

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SODVDWH VXE DXWRULWDWHD DGPLQLVWUD LHL FHQWUDOH SHQWUX R SHULRDG  GH WLPS OLPLWDW  SkQ  OD
VWDELOL]DUHDVLWXD LHL

([LVWHQ DXQXLVLVWHPGHUDSRUWDUHLFRQWDELOLWDWHVROLGHVWHHVHQ LDO 2SHUD LXQLOHILQDQFLDUHDOH

DGPLQLVWUD LLORU VXEQD LRQDOH WUHEXLHVF FRUHODWH FX FHOH DOH DGPLQLVWUD LHL FHQWUDOH 6LVWHPHOH GH
H[HFX LHEXJHWDU FRQWUROXOLQWHUQDGPLQLVWUDWLYLDXGLWXOLQWHUQDODGPLQLVWUD LLORUVXEQD LRQDOH
WUHEXLH V  ILH VLPLODUH FX FHOH DOH DGPLQLVWUD LHL FHQWUDOH Q PRG LGHDO WRDWH DU WUHEXL VXSXVH
UHJOHPHQW ULLGHF WUHPLQLVWHUXOILQDQ HORU

QVFRSXODQDOL]HLSROLWLFLORUSUHFXPLvQFHODOVWDELOLULL LQWHORUILVFDOHODQLYHOXODGPLQLVWUD LHL

JHQHUDOHHVWHQHFHVDU FRUHODUHDFKHOWXLHOLORUGLYHUVHORUQLYHOHDOHJXYHUQ ULLQPXOWH ULDUIL
IRDUWH JUHX GH DIODW FH VD FKHOWXLW vQ VHFWRDUHOH FKHLH SUHFXP HGXFD LD L V Q WDWHD SH ED]D
H[FOXVLY  D FRQWXULORU DGPLQLVWUD LHL FHQWUDOH Q DFHVW VFRS DGPLQLVWUD LLOH VXEQD LRQDOH L FHOH
FHQWUDOH WUHEXLH V  DLE  R FODVLILFDUH HFRQRPLF  L IXQF LRQDO  FRPXQ  D FKHOWXLHOLORU ED]DW  SH
VWDQGDUGHLQWHUQD LRQDOHYH]L&DSLWROXO
28

&RQWUROXOvPSUXPXWXULORUDGPLQLVWUD LLORUVXEQD LRQDOH

$DFXPVHPHQ LRQHD] vQ&DSLWROXO LQWHOHILVFDOHODIHOFDLVXUplusul sau deficitul general

L FHULQ HOH vPSUXPXWXULORU QHWH WUHEXLH VWDELOLWH SHQWUX DGPLQLVWUD LD JHQHUDO  $GPLQLVWUD LD FHQWUDO  vL
SRDWHFRQWURODGHILFLWXODWXQFLFkQGHODERUHD] EXJHWXODSRLGLUHFWSULQLQWHUPHGLXOSURFHGXULORUVWDELOLWH
SHQWUX FRQWURODUHD H[HFX LHL EXJHWDUH &XP DGPLQLVWUD LLOH VXEQD LRQDOH DX EXJHWH SURSULL DGPLQLVWUD LD
FHQWUDO  DUH vQ JHQHUDO QHYRLH GH LQVWUXPHQWH VSHFLDOH SHQWUX FRQWUROXO RULF URU GHILFLWH LQGXVH GH
DGPLQLVWUD LLOH VXEQD LRQDOH Q IXQF LH GH JUDGXO GH GHVFHQWUDOL]DUH DFHVWH LQVWUXPHQWH FRQVWDX vQ
PHFDQLVPH GH JUDQWXUL LQWH ILVFDOH VWDELOLWH SULQ OHJH L FRQWUROXO GLUHFW DO vPSUXPXWXULORU &RQWUROXO
vPSUXPXWXULORUHVWHFHOPDLHILFDFHLQVWUXPHQWGHDVLJXUDUHDIDSWXOXLF vPSUXPXWXULOHQHWHLUHVSHFWLY
GHILFLWXOPRQHWDUYRUILDOLQLDWH LQWHORUILVFDOH
0XOWH UL GLQ 8( DX DGRSWDW R UHJXO  GH DXU FDUH OLPLWHD]  vPSUXPXWXULOH DGPLQLVWUD LLORU
VXEQD LRQDOHvQVFRSXOLQYHVWL LLORUGHH[HPSOX*HUPDQLDQSOXVSHOkQJ UHJXODGHDXUXQHOH ULDOH
8( DX vQILLQ DW VLVWHPH VXSOLPHQWDUH GH FRQWURO DO vPSUXPXWXULORU 0DUHD %ULWDQLH $OWHOH SHUPLW

28

Vezi Ter-Minassian (1997).

79

vPSUXPXWXUL SH WHUPHQ VFXUW vQ VFRSXO RE LQHULL GH OLFKLGLW L GDU SUHY G vQ JHQHUDO F  DVWIHO GH
vPSUXPXWXULWUHEXLHUHWXUQDWHSkQ ODVILULWXOILHF UXLDQILVFDO
Q HFRQRPLLOH GH WUDQ]L LH VWDGLXO GH]YROW ULL SLH HORU ILQDQFLDUH L VO ELFLXQLOH VLVWHPXOXL GH
LQIRUPDUHSXEOLF QXSHUPLWDGPLQLVWUD LHLFHQWUDOHV VHED]H]HQXPDLSHGLVFLSOLQDSLH HLSHQWUXFRQWUROXO
SROLWLFLLGHvPSUXPXWXULDDGPLQLVWUD LLORUORFDOH([LVWHQ DXQHLUHJXOLGHDXUDEXJHWHORUDGPLQLVWUD LLORU
VXEQD LRQDOH HVWHvQ JHQHUDOGH GRULW GDU SRW IL QHFHVDUH L DOWHVLVWHPHGH FRQWURO LVDX UHJXOL SHQWUX D
DVLJXUDFRQIRUPDUHDFX LQWHOHILVFDOH
Controlul direct al mprumuturilor poate lua forme diverse, precum plafoanele anuale de
vPSUXPXWXUL DXWRUL]DUHD H[ DQWH D RSHUD LXQLORU GH vPSUXPXW LQGLYLGXDOH VDX FHQWUDOL]DUHD WXWXURU
vPSUXPXWXULORU DGPLQLVWUD LLORU ORFDOH SULQ LQWHUPHGLXO PLQLVWHUXOXL ILQDQ HORU LVDX DO E QFLL FHQWUDOH
'RX  HOHPHQWH WUHEXLH DYXWH vQ YHGHUH DWXQFL FkQG VH HODERUHD]  SURFHGXULOH GH FRQWURODUH D
vPSUXPXWXULORUDGPLQLVWUD LLORUVXEQD LRQDOHQSULPXOUkQGRELHFWLYXOFUHWHULLGHVFHQWUDOL] ULLLVF GHULL
ELURFUD LHL VXJHUHD]  GH]YROWDUHD FHO SX LQ SHQWUX vPSUXPXWXULOH LQWHUQH D XQXL VLVWHP ED]DW SH UHJXOL
DSOLFDWH OD QLYHOXO RUJDQL] ULL VXEQD LRQDOH PDL GHJUDE  GHFkW SH XQ FRQWURO H[ DQWH DO RSHUD LXQLORU
LQGLYLGXDOHSULQLQWHUPHGLXOXQHLDJHQ LLDDGPLQLVWUD LHLFHQWUDOHQDOGRLOHDUkQGUHJXOLOHWUHEXLHV ILH
HODERUDWH FRUHVSXQ] WRU DVWIHO vQFkW V  HYLWH FUHDUHD XQRU PHFDQLVPH GH HOXGDUH SUHFXP FODVLILFDUHD
29
JUHLW DFKHOWXLHOLORUVDXvQILLQ DUHDXQRUIRQGXULDGKRFSHQWUXvPSUXPXWXUL (OHSRWGHH[HPSOXV ILH
ED]DWHSHUDSRUWXOGLQWUHQLYHOXOH[LVWHQWSOXVFHOSURLHFWDWDOGDWRULLORULYHQLWXUL8QHOH ULSUHY GFULWHULL
30
GHHOLJLELOLWDWHGHWDOLDWHSHQWUXDVWDELOLFHDGPLQLVWUD LLORFDOHSRWFRQWUDFWDvPSUXPXWXUL . Aceste criterii
VXQWED]DWHSHVROLGLWDWHDSROLWLFLLLSURFHGXULORUDGPLQLVWUDWLYHDOHDGPLQLVWUD LHLVXEQD LRQDOHLSHQDWXUD
SURLHFWHORUFHSRWILILQDQ DWHGLQvPSUXPXWXUL
Q FH SULYHWH vPSUXPXWXULOH H[WHUQH HVWH QHFHVDU  FRRUGRQDUHD FHQWUDO  D SROLWLFLL GDWRULLORU
H[WHUQH 7UHEXLH OXDW vQ FRQVLGHUDUH LPSDFWXO DFHVWHLD DVXSUD ELODQ XOXL SO LORU $ERUG ULOH SLH HORU GH
FDSLWDOVWU LQHLQHJRFLHULOHFXLQVWLWX LLILQDQFLDUHLQWHUQD LRQDOHWUHEXLHFRRUGRQDWH0DLPXOWIXUQL]RULL
VWU LQL GH vPSUXPXWXUL DWXQFL FkQG OH RIHU  DGPLQLVWUD LLORU VXEQD LRQDOH VROLFLW  GH RELFHL R JDUDQ LH
H[SOLFLW VDXLPSOLFLW GLQSDUWHDDGPLQLVWUD LHLFHQWUDOH'HDFHHDRSHUD LXQLOHGHDFRUGDUHGHvPSUXPXWXUL
UHDOL]DWH vQVWU LQ WDWH GH DGPLQLVWUD LLOH VXEQD LRQDOH WUHEXLH V  ILH vQ RULFH FD] FRQIRUPH FX FRQGL LLOH
VWDELOLWHGHDXWRULW LOHFHQWUDOH

D. Cadrul Legal
1. Componentele cadrului legal
&DGUXO OHJDO DO EXJHW ULL SXEOLFH DUH FkWHYD QLYHOH L DQXPH FRQVWLWX LD OHJHD RUJDQLF  D
EXJHWXOXLVDXOHJHDGHDGPLQLVWUDUHDDEXJHWXOXLLOHJLOHDIHUHQWHFRQWDELOLWDWHDDGPLQLVWUDUHDGDWRULLORU
SXEOLFH DGPLQLVWUDUHD WUH]RUHULHL FRQWUROXO ILQDQFLDU DXGLWXO H[WHUQ L ILQDQ HOH DGPLQLVWUD LHL ORFDOH
OHJHDDQXDO DEXJHWXOXLLEXJHWHOHVXSOLPHQWDUHLUHJOHPHQW ULOHLLQVWUXF LXQLOHILQDQFLDUH
Q JHQHUDO FRQVWLWX LD WUDWHD]  SULQFLSLLOH FHOH PDL ODUJL DOH ILQDQ HORU SXEOLFH DFRSHULQG GH
H[HPSOXLFHULQ DFDWRDWHIRQGXULOHSXEOLFHV ILHSO WLWHvQFRQWXULOHGHVHPQDWHLV ILHFKHOWXLWHQXPDL
29

Q&KLQDDGPLQLVWUD LLORUORFDOHQXOLVHSHUPLWHSULQOHJHV DLE GHILFLWHVDXV vPSUXPXWHGHODVXFXUVDOHOH

ORFDOH DOH % QFLL 3RSXODUH D &KLQHL 7RWXL DGPLQLVWUD LLOH ORFDOH DQJDMHD]  vPSUXPXWXUL LQGLUHFWH PDL DOHV
SULQFUHDUHDXQRUFRPSDQLLILVFDOHFDUHFRQWUDFWHD] vPSUXPXWXUL SHQWUXDILQDQ D FKHOWXLHOLOH DGPLQLVWUD LHL
locale respective. Vezi Ahmad n Ter-Minassian (1997).

30

De exemplu, Coreea; vezi ChuL1RUUHJDDUGvQ7HU0LQDVVLDQ

80

VXE DXWRULWDWHD OHJLVODWLYXOXL LL UHOD LLOH ILQDQFLDUH GLQWUH QLYHOXO QD LRQDO L FHOH VXEQD LRQDOH DOH
JXYHUQ ULLLLLLGLVWULEX LDSXWHULORUvQSURFHVXOEXJHW ULLvQWUHH[HFXWLYLOHJLVODWLY$WXQFLFkQGDFHVWH
SULQFLSLLFKHLHQXVXQWSUHY ]XWHvQFRQVWLWX LHHOHWUHEXLHWUDWDWHvQOHJHDRUJDQLF DEXJHWXOXL
OOHJHRUJDQLF DEXJHWXOXL312%/IXUQL]HD] ED]DOHJDO LQGLVSHQVDELO SHQWUXWRDWHUROXULOHL
UHOD LLOH FKHLH GHVFULVH DQWHULRU vQ DFHVW FDSLWRO SUHFXP L SULQFLSLLOH REOLJDWRULL SHQWUX DGPLQLVWUDUHD L
DXGLWDUHDEXJHWXOXLQXQHOH ULSUHFXP68$DGPLQLVWUDUHDILQDQFLDU HVWHUHJOHPHQWDW GHFkWHYDOHJL
DFRSHULQGDULLVSHFLILFHvQORFXOXQHLOHJLRUJDQLFHXQLFH0DUHD%ULWDQLHLDOWHFkWHYD ULFXGUHSWFRPXQ
DX R VHULH GH UHJOHPHQW UL ILQDQFLDUH L LQVWUXF LXQL FRQWDELOH GDU QX DX R OHJH RUJDQLF  $FHVWH UL VH
ED]HD]  vQ PDUH P VXU  SH SUDFWLFL DGPLQLVWUDWLYH VWDELOLWH L SH SURFHGXULOH SDUODPHQWDUH SHQWUX
UHJOHPHQWDUHD EXJHWDU  3ULQ FRQWUDVW ULOH FX GUHSW FLYLO SUHFXP )UDQ D *HUPDQLD L ,WDOLD LDX
VLVWHPDWL]DWvQPDUHP VXU FDGUXOOHJDOLOHJLOHRUJDQLFHDOHEXJHWHORUORU ULOH vQ WUDQ]L LHQX VH SRW
ED]DSHSUDFWLFLOHORUDGPLQLVWUDWLYHLOHJLVODWLYHDQWHULRDUHLWUHEXLHV vLVWDELOHDVF SULQFLSLLREOLJDWRULL
vQ DGPLQLVWUDUHD ILVFDO  'H DFHHD HOH WUHEXLH V  DGRSWH FHD GHD GRXD DERUGDUH L V  vL LQWHJUH]H
DGPLQLVWUDUHDILVFDO vQWUR2%/FDUHDWLQJHVWDQGDUGXOFHOHLPDLEXQHSUDFWLFL
ULOH vQ WUDQ]L LH SRW V  J VHDVF  XWLO  IRORVLUHD 2%/ vQ WUDWDUHD XQRU VO ELFLXQL VSHFLILFH DOH
DGPLQLVWU ULLLFRQWUROXOXLEXJHWXOXL'HSLOG vQFD]XO DGPLQLVWUD LHL FHQWUDOH 2%/ DUWUHEXL XWLOL]DWvQ
OHJ WXU  FX XUP WRDUHOH SUREOHPH L JDPD GH SXWHUL L SUHURJDWLYH VSHFLDOH FRQIHULWH PLQLVWHUXOXL
ILQDQ HORUFDUHVXQWDGHVHDLQVXILFLHQWVSHFLILFDWHLLUROXOH[HFXWLYXOXLLUHVSHFWLYDOOHJLVODWLYXOXLVLLLL
UHJOHPHQW ULOHSULYLQGLPSOHPHQWDUHDOHJLORUDQXDOHDOHEXJHWXOXL
Q FD]XO DGPLQLVWUD LLORU VXEQD LRQDOH HVWH GH SUHIHUDW LQWURGXFHUHD vQWUR OHJLVOD LH VHSDUDW  D
FKHVWLXQLORU ILQDQFLDUH DOH DGPLQLVWUD LHL ORFDOH OHJDWH GH DORFDUHD SXWHULL GH DWULEXLUH D WD[HORU L
FKHOWXLHOLORU3UHYHGHULOH2%/SRWILD[DWHSHFRQWUROXOFHULQ HORUSULYLQGvPSUXPXWXULOHLUDSRUW ULOHQ
XQHOH UL)682%/LQFOXGHSUHYHGHULGHWDOLDWHUHIHULWRDUHODHODERUDUHDEXJHWHORUSHQWUXoblasts (regiuni)
LrayonsMXGH HLODFRUHODUHDORUFXEXJHWXOQD LRQDOQSUDFWLF vQV DFHVWHQLYHOHDOHJXYHUQ ULLVXQW
HQWLW LGHFRQFHQWUDWHPDLGHJUDE GHFkWDXWRDGPLQLVWUD LLORFDOH
Q IXQF LH GH WUDGL LD ORU OHJDO  XQHOH UL LQFOXG PDL SX LQH GHWDOLL vQ 2%/ L PDL PXOWH vQ
OHJLVOD LD VHFXQGDU  L vQ SROLWLFLOH DGPLQLVWUDWLYH $OWHOH SURFHGHD]  H[DFW LQYHUV Q JHQHUDO HVWH
SUHIHUDELO  OLPLWDUHD 2%/ OD SUHYHGHULOH FKHLH FX LPSRUWDQ  GH GXUDW  L GHILQLUHD FHORUODOWH UHJXOL vQ
OHJLVOD LDLQIHULRDU LvQLQVWUXF LXQLFDUHSRWILDPHQGDWHPDLXRUDWXQFLFkQGVHPRGLILF FLUFXPVWDQ HOH
3ULQFLSDOHOH SUHYHGHUL FDUH WUHEXLHVF LQFOXVH vQ OHJLVOD LD EXJHWXOXL VXQW WUHFXWH vQ UHYLVW  PDL MRV GDU
DFRSHULUHD2%/LDOHJLVOD LHLLQIHULRDUHSUHFXPLQLYHOXOGHWDOLHULLLQFOXVHvQ2%/WUHEXLHVFGHILQLWHvQ
OXPLQDSUDFWLFLORUQD LRQDOHVSHFLILFHDOHILHF UHL UL
3ULQFLSDOHOHSUHYHGHULDOHOHJLVOD LHLEXJHWDUH32
)LJXUDUH]XP HOHPHQWHOHHVHQ LDOHDOHXQHL2%/&DUDFWHULVWLFLOH2%/SRWILvPS U LWHvQWUHL
FDWHJRULLPDULSULQFLSLLJHQHUDOHSUREOHPHOHJDWHGHIRUPXODUHDEXJHWXOXLLSUREOHPHOHJDWHGHH[HFX LD
LDXGLWXOEXJHWDU3HQWUXDDVLJXUDRvQ HOHJHUHFRPXQ DSULQFLSLLORUEXJHWDUH2%/WUHEXLHV LQFOXG R
VHF LXQHvQFDUHV ILHGHILQL LWHUPHQLLLFRQFHSWHOHIRORVLWH
Figura 2.1. PRINCIPALELE ELEMENTE ALE UNEI LEGI ORGANICE A BUGETULUI

31

32

QXQHOH ULFDGHH[PSOX)UDQ DROHJHRUJDQLF DUHXQVWDWXWVSHFLDOFRQVWLWX LRQDOvQDOWHOHVWDWXWXOV X

este echivalent cu al celorlalte legi.
Vezi Allan (1994).

81

Principii Generale

3ULQFLSLLGHEXQ EXJHWDUHGLVFLSOLQ ILVFDO HILFLHQ DDORFDWLY HILFLHQ DFRVWXULORU

&RQFHSWHLGHILQL LL
$FRSHULUHDEXJHWXOXLFkWHVWHGHFXSULQ] WRU
&KHVWLXQLGHFRQWDELOLWDWHLFODVLILFDUH
$ORF ULLOLPLWHE QHWL
5ROXULLUHVSRQVDELOLW LDOHLQVWLWX LLORUEXJHWXOXL
5HOD LDFXDOWHOHJLSULYLQGILQDQ HOHSXEOLFH
3XWHULOHPLQLVWHUXOXLILQDQ HORUGHDUHJOHPHQWDVLVWHPXOEXJHWDU

Formularea Bugetului

Programul bugetului
&DGUXOSHPDLPXO LDQL
6WDELOLUHDSODIRDQHORULQL LDOHDOHEXJHWXOXLvQSULP YDU
Circulara bugetului
3URFHGXUDLQWHJUDW SHQWUXFKHOWXLHOLOHFXUHQWHLGHFDSLWDO
$QDOL]DVROLFLW ULORUEXJHWDUH
Elaborarea propunerii de lege a bugetului
QDLQWDUHDHLF WUHSDUODPHQW
&RQ LQXWXOGRFXPHQWHORUEXJHWXOXL
Reguli pentru bugetele suplimentare

([HFX LDL$XGLWXO%XJHWDU

)XQF LDGHDGPLQLVWUDUHDWUH]RUHULHLEDQLORU
/LPLWHOHE QHWLvQFXUVXODQXOXL
&RQWUROXOLDXGLWXOLQWHUQ
3HQDOL] ULOHLSURFHGXULOHSHQWUXQHFRQIRUPDUH
Analiza impactului fiscal
5DSRUWXOGHH[HFX LHEXJHWDU ODVIkULWGHDQ
Proceduri de audit extern
$GPLQLVWUDUHDGDWRULHLJXYHUQDPHQWDOHULVFXULOHILVFDOHLREOLJD LLOHFRQWLQJHQWH
5HJXOLILVFDOHSHQWUX(%)LDGPLQLVWUD LLOHVXEQD LRQDOH

a. Principii fundamentale
3ULQFLSLLOHLQWHJUDOLW LLLXQLYHUVDOLW LLEXJHWXOXLWUHEXLHV ILHFODUVWLSXODWHvQ2%/3ULQFLSLXO
LQWHJUDOLW L FHUH FD YHQLWXULOH L FKHOWXLHOLOH V  ILH SUH]HQWDWH vQWUXQ GRFXPHQW XQLF LDU SULQFLSLXO
XQLYHUVDOLW LLFHUHFDWRDWHYHQLWXULOHLFKHOWXLHOLOH V ILH SUH]HQWDWHvQ DFHO GRFXPHQW $PEHOH SULQFLSLL
VXQWIXQGDPHQWDOHSHQWUXDORFDUHDVWUDWHJLF DUHVXUVHORULGLVFLSOLQDILVFDO 
OBL trebuie de asemenea:

6  DXWRUL]H]H FRQWXULOH JXYHUQXOXL vQ FDUH WUHEXLH SO WL L WR L EDQLL SXEOLFL L GLQ FDUH VH IDF
FKHOWXLHOLOHQXPDLSULQDORFDUHDGHF WUHSDUODPHQW 7RW FH SULPHWH JXYHUQXOWUHEXLH V  LQWUH ILH
vQWUXQ FRQW XQLF ILH vQ FRQWXUL SODVDWH VXE R DXWRULWDWH XQLF  PLQLVWHUXO ILQDQ HORU  WUH]RUHULD
$GPLQLVWUDUHD XQRU FRQWXUL  VXEFRQWXUL SRDWH IL GHOHJDW  GH DFHDVW  DXWRULWDWH PLQLVWHUHORU GH

82

UHVRUW GDU QXPDL vQ FRQGL LL VWULFWH FH WUHEXLHVF VSHFLILFDWH vQ UHJOHPHQW ULOH ILQDQFLDUH 'H
asemenea, trebuie furnizate n mod regulat extrase financiare corelate.

6  OLPLWH]H FUHHUHD XQRU IRQGXUL VSHFLDOH VDX H[WUDEXJHWDUH OD FD]XUL H[FHS LRQDOH DXWRUL]DWH
SULQWUXQVWDWXW VHSDUDWLV  VWLSXOH]H F  YHQLWXULOH L FKHOWXLHOLOHDFHVWRU IRQGXUL VXQWLQFOXVH vQ
EXJHWLSUH]HQWDWHFRQIRUPXQHLFODVLILF ULVWDQGDUGvPSUHXQ FXH[WUDVHOHILQDQFLDUHUHOHYDQWH

E&ODVLILFDUHDEXJHWXOXLLGHILQL LDGHILFLWXOXLVXUSOXVXOXLEXJHWDU
2%/ WUHEXLH V  VSHFLILFH IDSWXO F  FODVLILFDUHD YHQLWXULORU FKHOWXLHOLORU L WUDQ]DF LLORU GH
ILQDQ DUH SUHFXP L IRUPD FRQWDELOLW LL VXQW WUHFXWH SULQ UHJOHPHQW UL VXE DXWRULWDWHD PLQLVWUXOXL
ILQDQ HORUYH]LGHDVHPHQHDSDUDJUDIXON3HQWUXDLFRQVROLGDUROXOvQDGPLQLVWUDUHDPDFURHFRQRPLHL
EXJHWXOWUHEXLHV RIHUHRLPDJLQHUHDO D VLWXD LHLILVFDOHSH ED]D XQRU GHILQL LL DQDOLWLFH FODUH QDFHVW
VFRS2%/WUHEXLHV LQFOXG GHDVHPHQHDXUP WRDUHOH

'HILQL LL DOH SULQFLSDOHORU HOHPHQWH DOH LQWUDULORU L FKHOWXLHOLORU FDUH WUHEXLH LQFOXVH vQ HVWLP UL
GH H[HPSOX YHQLWXULOH GLQ LPSR]LWDUH WUHEXLH VHSDUDWH GH FHOH FDUH QX SURYLQ GLQ WD[H L
returnarea datoriei principale de plata dobnzilor).

'HILQL LLDOHGHILFLWXOXLVXUSOXVXOXLQ ULOHFDUHGRUHVFV DGHUHOD8QLXQHD(XURSHDQ HVWHGH

SUHIHUDWFDGHILFLWXOV ILHGHILQLWFRQIRUPVWDQGDUGHORU8((6$QV IDSWXOF vPSUXPXWXULOH
DFRUGDWHGHJXYHUQVXQWVXEOLQHDWXQFLFkQGVHFDOFXOHD] GHILFLWXOQXvQVHPQ F QXWUHEXLH
alocate.

3UHYHGHULFDUHV VWLSXOH]HF OLPLWDGHILFLWXOXLWUHEXLHLQFOXV H[SOLFLWvQOHJHDDQXDO DEXJHWXOXL

VDXvQOHJHDDORF ULL

F&RPSHWHQ DPLQLVWHUXOXLILQDQ HORUDVXSUDDGPLQLVWU ULLEXJHWXOXL

$D FXP DU WDP PDL VXV PLQLVWHUXO ILQDQ HORU WUHEXLH V  ILH VXILFLHQW vPSXWHUQLFLW L V  DLE
VXILFLHQW SHUVRQDO FDOLILFDW SHQWUX DL vQGHSOLQL IXQF LLOH /HJLVOD LD ILQDQFLDU  WUHEXLH GH DFHHD V
VWLSXOH]HUHVSRQVDELOLWDWHDPLQLVWUXOXLILQDQ HORUSHQWUX

6XSUDYHJKHUHDHODERU ULLEXJHWXOXLDQXDODWXWXURUFRQWXULORUEDQFDUHJXYHUQDPHQWDOHDSULPLULL
L FKHOWXLULL IRQGXULORU L D WXWXURU EXQXULORU L REOLJD LLORU DGPLQLVWUD LHL FHQWUDOH SUHFXP L
VHPQDUHDWXWXURUvPSUXPXWXULORUSULPLWHLDFRUGDWHGHJXYHUQ

$VLJXUDUHD IDSWXOXL F  DWkW FKHOWXLHOLOH FkWLXWLOL]DUHDFUHGLWXOXLVXQW FRQWURODWH L PHQ LQXWH vQ

OLPLWHOHVSHFLILFDWHvQOHJHDDQXDO DEXJHWXOXL

6FUXWLQL]DUHD WXWXURU FKHOWXLHOLORU VDX SURSXQHULORU GH ILQDQ DUH L IXUQL]DUHD XQRU UHFRPDQG UL
SHQWUXDFHVWHSUREOHPHDQWHULRUDSURE ULLORUGHF WUHOHJLVODWLY

&X DSUREDUHDFRQVLOLXOXLGHPLQLWULVHFKHVWUDUHDDORF ULORU GDF  VXPD YHQLWXULORU FROHFWDWH QX

HVWHVXILFLHQW SHQWUXDFRSHULUHDFKHOWXLHOLORU

6ROLFLWDUHDUDSRDUWHORUSULYLQGWRDWHFRQWXULOHSXEOLFHFKLDULDWXQFLFkQGVXQWvQILLQ DWHvQDIDUD

cadrului bugetului).

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83

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care definesc gradul de libertate al executivului n realocarea fondurilor ntre capitole, ori prin
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e. Veniturile
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cu impozitarea parlamentului iar aceste cheltuieli trebuiesc auditate.
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g. Elaborarea bugetului

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Prevederi pentru auditul intern

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86

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de audit

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prevederi privind:

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o. Chestiuni privind bugetul UE
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88

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A. Bugetul European
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a. Istoric
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WUDWDWHOH L FRQYHQ LLOH RUJDQL]D LLORU VWLSXOHD]  VFDOH IL[H GH FRQWULEX LL vQ YHGHUHD FDOFXO ULL
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&X WRDWH F  D FRQVWLWXLW XQ SDV GHFLVLY F WUH DXWRQRPLD EXJHWDUD D &RPXQLW LL GHFL]LD
SULYLQGUHVXUVHOHSURSULLQXDRSULWHYROX LDXQHLFUL]HEXJHWDUHFDUHDGXUDWGHODPLMORFXODQLORU
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vQWkL FKHOWXLHOLOH DX FUHVFXW UDSLG GDWRULW  GH]YROW ULL SXWHUQLFH D VHFWRUXOXL DJULFRO L HYROX LHL
XQRU SROLWLFL FRPXQLWDUH QRL Q DFHODL WLPS UHVXUVHOH SURSULL WUDGL LRQDOH HUDX vQ GHFOLQ LDU
YHQLWXULOH GLQ 79$ HUDX OLPLWDWH GH QLYHOXO VF ]XW DO DFWLYLW LL HFRQRPLFH Q SOXV XQHOH 6WDWH
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89

HUD vPS U LW  vQWUH PHPEUL Q VIkULW &RPXQLWDWHD WUHEXLD V L J VHDVF  SURSULXO HFKLOLEUX
LQVWLWX LRQDO LQWHULRU vQ VSHFLDO vQ FH SULYHD UHOD LD GLQWUH UROXO 3DUODPHQWXOXL &RQVLOLXOXL L
Comisiei n procesul de elaborare a bugetului.
Perioada dificiO GLQLVWRULDEXJHWDU D&RPXQLW LLVDVIkULWvQRGDW FXDGRSWDUHD
FDSDUWHDXQXLDFRUGLQWHULQVWLWX LRQDO33DXQXLFDGUXILQDQFLDUSHPDLPXO LDQLLFXUHIRUPDUHD
VLVWHPXOXL UHVXUVHORU SURSULL $FHVWH VFKLPE UL DX GXV OD QRUPDOL]DUHD SR]L LHL EXJHWXOXL
&RPXQLW LLvQGHFDGDXUP WRDUHLODDGXFHUHDFKHOWXLHOLORUVXEXQFRQWUROPDLVWUkQV
8Q QRX FDGUX ILQDQFLDU SH WHUPHQ PHGLX VDX SHUVSHFWLYD ILQDQFLDU  vQ WHUPLQRORJLD
Comisiei) pentru perioada 2000-2006 a fost convenit n 1999, lund n considerare posibilul
impact al unei viitoare extinderi a bugetului. Acesta este redat n Tabelul 3.1. Au fost introduse
XQHOH VFKLPE UL vQ VLVWHPXO UHVXUVHORU SURSULL PDL DOHV SHQWUX D UHGXFH GH]HFKLOLEUXO GLQWUH
SR]L LLOH EXJHWDUH DOH XQRUD GLQWUH 6WDWHOH 0HPEUH $ IRVW ODQVDW  GH DVHPHQHD R UHIRUP  D
VLVWHPXOXL GH DGPLQLVWUDUH ILQDQFLDU  SHQWUX D vQW UL HILFLHQ D L HILFDFLWDWHD SURJUDPHORU
FRPXQLWDUHLSHQWUXDLQWURGXFHQRLSURFHGXULGHFRQWUROILQDQFLDULDQWLIUDXG YH]LPDLMRV
b. Principii
3ULQFLSDOHOH UHJXOL DOH VLVWHPXOXL HXURSHDQ GH EXJHWDUH GHULY  GLQ VLVWHPHOH EXJHWDUH
FRQWLQHQWDOHvQVSHFLDOGLQFHODO)UDQ HL7RDWHVXPHOHGLQEXJHWXO&RPXQLW LLVXQWQRPLQDOL]DWH
vQHXUR3ULQFLSLLOHVXQWXUP WRDUHOH

33

Unitatea 8QHOH DFWLYLW LL L LQVWUXPHQWH ILQDQFLDUH VXQW EXJHWDWH ILQDQ DWH LVDX
administrate conform unor reguli speciale:
-

)RQGXO(XURSHDQGH'H]YROWDUH5HJLRQDO (5')

Bugetul operativ al ECSC

%XJHWHOHVHSDUDWHSHQWUXLQVWLWX LLOHLDJHQ LLOHHXURSHQHDXWRQRPH

7UDQ]DF LLOHGHDFRUGDUHVDXFRQWUDFWDUHGHvPSUXPXWXUL

Cheltuielile operative legate de politicile comune privind afacerile externe sau

VHFXULWDWHD SUHFXP L FRRSHUDUHD vQ GRPHQLXO MXVWL LHL L DIDFHULORU LQWHUQH vQ
FD]XO vQ FDUH &RQVLOLXO GHFLGH vQ PRG H[FHS LRQDO vQ XQDQLPLWDWH DVXSUD XQRU
UHJXOLVSHFLDOHGHILQDQ DUHDXQRUDQXPLWHP VXUL

Anualitatea&RQIRUPXQXLSULQFLSLXFODVLFDOEXJHW ULLEXJHWHOHGHFKHOWXLHOLLYHQLWXUL
DOH 8QLXQLL (XURSHQH VXQW DGRSWDWH SHQWUX R SHULRDG  GH XQ DQ  LDQXDULH  
GHFHPEULH'HVLJXUULJLGLWDWHDDFHVWHLUHJXOLDIRVWUHGXV SULQWUXQQXP UGHSUHYHGHUL
speciale.

$FHDVWDHVWHRvQ HOHJHUHvQWUHFHOHWUHLLQVWLWX LLEXJHWDUHDOH&RPXQLW LL3DUODPHQWXO&RQVLOLXOL&RPLVLD

90

Q EXJHWXO &RPXQLW LL DORF ULOH VXQW GLIHUHQ LDWH vQ GRX  FDWHJRULL vQ SULPXO UkQG
H[LVW DORF ULGHDQJDMDPHQWHFDUHDFRSHU FRVWXOWRWDODOREOLJD LLORUOHJDOHFRQWUDFWDWHvQFXUVXO
DQXOXLILQDQFLDUFXUHQWvQSULYLQ DXQRUDF LXQLFHXUPHD] DILUHDOL]DWHSHSDUFXUVXODPDLPXOWGH
XQDQ QDOGRLOHD UkQGH[LVW DORF UL GH SO L FDUH DFRSHU  UH]ROYDUHD HILFDFH D XQRU FKHOWXLHOL
DS UXWH GLQ H[HFXWDUHD XQRU DQJDMDPHQWH FRQWUDFWDWH vQ FXUVXO DQXOXL FXUHQW LVDX D XQRU DQL
DQWHULRUL $VWIHO SODWD XQHL RSHUD LXQL SHQWUX FDUH VD OXDW DQJDMDPHQWXO vQ GHFXUVXO XQXL DQ VH
SRDWH vQWLQGH SH PDL PXO L DQL 'HL HVWH IRORVLWRDUH GLQ SHUVSHFWLYD DGPLQLVWUDWLY  GLVWLQF LD
GLQWUHDQJDMDPHQWHLSO LSRDWHFUHDSUREOHPHGHFRQWUROEXJHWDU
Q SULYLQ D DORF ULORU FRQWLQX ULORU L SHULRDGHORU VXSOLPHQWDUH EXJHWXO &RPXQLW LL SURSXQH
DUDQMDPHQWH VLPLODUH FX FHOH DOH PDMRULW LL EXJHWHORU QD LRQDOH SHQWUX D HYLWD RULFH GLVFRQWLQXLWDWH
DGPLQLVWUDWLY QDQXPLWHFRQGL LLRIUDF LXQHGLQDORF ULOHEXJHWDUHGLQWUXQDQXPLWDQSRWILFRQWLQXDWH
vQDQXOXUP WRUvQSOXVDQXOILQDQFLDUQXVHvQFKLGHOD GHFHPEULHFLvQ SUDFWLF  HVWH H[WLQV FX GRX
SkQ ODSDWUXV SW PkQLvQIXQF LHGHWLSXODORF ULL
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PXO LDQLLPSXQHXQFDGUXvQFDUHDWkWQLYHOXOJHQHUDODOEXJHWXOXLFkWLGLVWULEXLUHDOXLvQFDWHJRULLPDMRUH
GHFKHOWXLHOLVXQWFDOFXODWHSHRSHULRDG GHFLQFLDQL

Universalitatea. Conform acestei reguli, veniturile bugetare nu trebuiesc marcate pentru anumite
FDWHJRULL VDX DUWLFROH GH FKHOWXLHOL 7RWXL DFHDVW  UHJXO  VH DSOLF  QXPDL EXJHWXOXL JHQHUDO GDW
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returnate).

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SRDWHFRQ LQHDORF ULQXPDLSHQWUXSURJUDPHOHGHILQLWHDQWHULRUSULQWURGHFL]LHD&RPXQLW LLFDUH
OH VWDELOHWH RELHFWLYHOH L FRQGL LLOH UHOHYDQWH 1RPHQFODWRUXO EXJHWDU IDFH SRVLELO  GLVWULEXLUHD
DORF ULORU vQWUH GLYHUVHOH LQVWLWX LL 3DUODPHQW &RQVLOLX &RPLVLH HWF L PDL GHSDUWH vQ FDGUXO
EXJHWXOXL &RPLVLHL vQWUH GLYHUVHOH SROLWLFL DOH &RPXQLW LL Q DQXPLWH FRQGL LL DORF ULOH SRW IL
WUDQVIHUDWHGHODXQFDSLWROODDOWXOXWLOL]kQGRSURFHGXU VSHFLDO %XJHWXOFRQ LQHGHDVHPHQHDR
VHULHGHFDSLWROHGHUH]HUY SHQWUXUH]ROYDUHDFRQWLQJHQ HORU

Echilibrul. Principiul echilibrului bugetar a fost ntotdeauna fundamental. n ciuda presiunilor

DGYHUVH6WDWHOH0HPEUHDXUHIX]DWvQWRWGHDXQDV DXWRUL]H]HUHFXUVXOODvPSUXPXWXUL6LVWHPXOGH
ILQDQ DUHDO8(UHIOHFW FODUDGRSWDUHDDFHVWXLSULQFLSLXSULQSUHYHGHUHDXQHLUHVXUVHGHDMXVWDUHD
OLPLWHLDQWHULRU79$XODFWXDOPHQWHYHQLWXULGLQ3,%VDXDDQXPLWDDSDWUDUHVXUV DF UHL
VXP HVWHHJDO SULQGHILQL LHFXVROLFLWDUHDGHILQDQ DUH
Tabelul 3.1.3(563(&7,9$),1$1&,$5 

0LOLRDQH(XURODSUH XULOHGLQ

2000

1. Agricultura
41.738
Cheltuielile cu agricultura
FXH[FHS LDGH]YROW ULLUXUDOH 37.352 39.250
'H]YROWDUHDUXUDO LP VXULOH
vQVR LWRDUH
4.386 4.406
2SHUD LXQLVWUXFWXUDOH
32.678 32.076

2001

2002

2003

2004

2005

2006

43.656 44.778 44.646 43.615 42.768 42.493

40.361 40.219 39.178 38.321 38.036
4.417 4.427 4.437 4.447 4.457
31.474 30.882 30.180 30.180 29.746

91

Fondurile structurale
Fondul de coeziune
3. Politici interne (1)
$F LXQLH[WHUQH
5. Administrarea (2)
6. Rezervele
906
5H]HUYDPRQHWDU
5H]HUYDSHQWUXDVLVWHQ DGHXUJHQ
Rezerva pentru garantarea
mprumuturilor
203
7. Asistenta pre-aderare
3.174
Agricultura
529
Instrumentul structural pre-aderare
3KDUH ULOHFDUHVROLFLW DGHUDUHD
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angajamente
93.792
3ODIRQXOODDORF ULOHSHQWUXSO L
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n procentaj din PIB
Disponibil pentru aderare
DORF ULSHQWUXSO L
Alte cheltuieli
2,589

30.019
2.659
6.031
4.627
4.638
906
500
203

29.417
2.659
6.143
4.638
4.678
656
500
203

28.815
2.659
6.255
4.648
4.780
406
250
203

28.223
2.659
6.366
4.658
4.882
406

27.622
2.558
6.478
4.668
4.983
406

27.622
2.558
6.590
4.678
5.085
406

27.193
2.553
6.712
4.688
5.187

203

203

203

203

203
3.174
529
1.058
1.587

1.058
1.587

203
203
203
203
203
3.174 3.174 3.174 3.174 3.174
529
529
529
529
529
1.058 1.058 1.058 1.058 1.058
1.587 1.587 1.587 1.587 1.587

95.271 95.765 95.014 93.504 92.881 92.406

91.322 92.860 96.037 96.714 93.684 91.898 91.347
1,13% 1,12% 1,13% 1,11% 1,05% 1,01% 0,98%
4.221 6.842
1,632 2,071
4,771 6,566

9.065
2,499
8,677

11.666 14.501
2,989 3,468
11,033

3ODIRQXOJHQHUDOODDORF ULOHSHQWUX
91.312 92.860 100.258 103.556 102.749 103.564 105.848
SO L
3ODIRQXOJHQHUDOODDORF ULOH
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1,13% 1,12% 1,18% 1,19% 1,16% 1,14% 1.13%
Limite
0,14% 0,15% 0,09% 0,08% 0,11% 0,13% 0.14%
Plafonul resurselor proprii (% din PIB) 1.27
1.27
1.27
1.27
1.27
1.27
1.27
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GLVSRQLELO SHQWUXFHUFHWDUHvQSHULRDGDHVWHGHPLOLRDQHHXURODSUH XULOHFXUHQWH
&KHOWXLHOLOHFXSHQVLLOHLQFOXVHvQSODIRQXODFHVWXLFDSLWROVXQWFDOFXODWHODYDORDUHDQHW DFRQWULEX LLORU
SHUVRQDOXOXLODSURJUDPHOHGHSHQVLLFXXQPD[LPXPGHPLOLRDQHHXURODSUH XULOHGLQSHQWUX
perioada 2000-2006.
6XUVD&RPLVLD(XURSHDQ

1X H[LVWD QLFL R H[FHS LH OD SULQFLSLXO VWULFWHL HFKLOLEU UL D EXJHWXOXL &( SRDWH FRQWUDFWD
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vPSUXPXWXULvQYLJRDUHvQDFHVWPRPHQWSULYHVFDFWLYLW LOH(&6&VLJXUDQ DQXFOHDU vQ ULWHU HVSULMLQ
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vQILLQ DWXQ)RQGGH*DUDQWDUHDvPSUXPXWXULORUDFRUGDWHXQRU ULWHU H$FHVW)RQGGRWDWSULQSO LGHOD
EXJHWXOJHQHUDOIXQF LRQHD] FDWDPSRQSHQWUXSURWHMDUHDEXJHWXOXLJHQHUDOGHLPSDFWXOvPSUXPXWXULORU
QHSO WLWH 'DF  UH]HUYHOH )RQGXOXL VXQW LQVXILFLHQWH SHQWUX D DFRSHUL QHSO LOH ELODQ XO HVWH SO WLW GLQ
bugetul general.

92

7RDWHVXPHOHGLQEXJHWXO&RPXQLW LLVXQWQRPLQDOL]DWHvQHXUR
c. Veniturile
%XJHWXO&RPXQLW LLFRQ LQHSDWUXPDULFDWHJRULLGHYHQLWXULUHGDWHvQ7DEHOXO

Taxele vamale7D[HOHvQFDVDWHODJUDQL HOHH[WHUQHDOH&RPXQLW LLSHQWUXLPSRUWXULOHGLQ ULWHU H

VXQWFROHFWDWHGHDXWRULW LOHYDPDOHUHVSHFWLYHDOHILHF UXL6WDW0HPEUX 7RWXLIRQGXULOHDVWIHO
FROHFWDWHVXQWY UVDWHGLUHFWvQEXJHWXO&RPXQLW LLPLQXVRGHGXFHUHGHRQRUDULLGHvQFDVDUH

Taxele agricole Q FD]XO DQXPLWRU SURGXVH DO F URU SUH  SH SLD D PRQGLDO  HVWH vQ JHQHUDO VXE
SUH XO HXURSHDQ UHJXOLOH 3ROLWLFLL $JULFROH &RPXQH LPSXQ R WD[  SHQWUX LPSRUWDUHD ORU vQ
LQWHULRUXO&RPXQLW LL'HDVHPHQHDH[LVW RWD[ LPSXV SHQWUXSURGXFHUHD]DK UXOXL

$FHVWH SULPH GRX  FDWHJRULL GH UHVXUVH FRQVWLWXLH FHHD FH HVWH FXQRVFXW VXE QXPHOH GH UHVXUVH
SURSULLWUDGL LRQDOHFDUHH[LVW GHODvQFHSXWXO&RPXQLW LL(XURSHQHHOHVXQWRFDUDFWHULVWLF QDWXUDO D
RULF UHL XQLXQL YDPDOH 5HJXOLOH FDUH VWDELOHVF ED]HOH L UDWHOH DFHVWRU WD[H VXQW GHILQLWH GH 8( $FHVWH
SO LGHYHQLWXULVXQWY UVDWHGLUHFWGHF WUHLPSRUWDWRULLGHEXQXULLVHUYLFLLLGHLFROHFWDWHGH6WDWHOH
0HPEUHVXQWSURSULHWDWHDOHJDO D8(GLQPRPHQWXOvQFDUHVHDFXPXOHD] 
Tabelul 3.2.9(1,785,/(%8*(7$5($/(8(,PLOLRDQHHXUR
Tipul de venit
7D[HDJULFROHLSHQWUX]DK U
Taxe vamale
TVA
$SDWUDUHVXUV
Diverse + surplusuri din anul precedent
Total

Buget 1999

Proiect buget provizoriu 2000

1.921,0 2.2%
2.038,4
2.3%
11.893,9
13.9%
11.070,0
12.4%
30.374,2
35.5%
32.554,6
36.4%
39.260,0
45.9%
43.049,8
48.2%
2.108,6 2.5%
674,1
0.8%
85.557,7
100.0%
89.387,0
100.0%

Sursa&RPLVLD(XURSHDQ

Cu tot numele lor, celelalte resurse proprii au caracteristici diferite:

Resursa TVAHVWHFRQVWLWXLW GLQSODWDGHF WUH6WDWHOH0HPEUHDXQHLVXPHHJDOH FX ED]D 79$

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93

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venituri.
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Prima citire n Parlament

97

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unui posibil buget suplimentar sau amendat.
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cheltuieli. Proiectul de buget astfel amendat este returnat Parlamentului n jurul datei de 22 noiembrie.

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de obicei, un numitor comun subsistemului de clasificare a cheltuielilor. Sistemul de codificare utilizat n
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toate celelalte atribute ale articolului de cheltuieli.
n general, n cadrul unei categorii unice a sistemului de clasificare (de exemplu, cea
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130

6WDELOLUHDXQHLDVWIHOGHLHUDUKLLHVWHLPSRUWDQW SHQWUXGHILQLUHDSUH]HQW ULLFKHOWXLHOLORU n buget,

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B. Prezentarea Cheltuielilor n Buget

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jos.
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131

Cheltuielile prezentate trebuiesc comparate cu cele ale anului precedent.

Exemplul 4.2.&+(/78,(/,/(%8*(7$5(&/$6,),&$7('83 5(63216$%,/,7$7(
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Articol de profil
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2. Bugetele anexate
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bugetului.

132

b. Prezentarea cheltuielilor de capital

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S U L GLVWLQFWH DOH EXJHWXOXL PDL GHJUDE  GHFkWvQWURVWUXFWXU  LQWHJUDW  $FHDVW  SURFHGXU  IDFH DQDOL]D
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memorandum).
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43
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UHVSHFWLYH Q DVWIHO GH FD]XUL OLVWD vPSUXPXWXULORU L JUDQWXULORU SHQWUX SURLHFWH WUHEXLH LQFOXV  vQ
GRFXPHQWHOHEXJHWDUH2DVWIHOGHSUH]HQWDUHDSURLHFWHORUILQDQ DWHGLQDMXWRDUHQXWUHEXLHWRWXLSULYLW
ca un substitut pentru prezentarea acestor proiecte n bugetele ministerelor de resort.

&$ERUG UL3URJUDPDWLFH
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42

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SUH]HQWDUHDEXJHWXOXLGLVFXW DFXPSRVLELOLWDWHDFUH ULLXQXLFRQWGHFDSLWDOVHSDUDW3HQWUX68$YH]L*$2
(1993), pentru Canada vezi Auld (1985).

43

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133

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incluse n buget doar cu titlu informativ.
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politicile cu programele.
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44
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Planificare, Programare, Bugetare (PPBS) a fost implementat n ntreaga guvernare din SUA n 1965.
PPBS a fost proiectat ca un instrument pentru alocarea resurselor ntre programe. Procesele PPBS constau,
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44

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programului.

134

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PRGLILF ULvQSROLWLFDWD[HORUVDXDFUHWHULLFKHOWXLHOLORUFXLPSR]LWDUHDGDUFHOPDLDGHVHDYLQH
GLQGRULQ DPLQLVWHUHORUGHDLQFOXGHVDXGH DPHQ LQHvQ EXJHW XQ QXP U H[FHVLY GH SURJUDPH
GHVFRQVLGHUkQG vQ DFHODL WLPS GLILFXOW LOH ILQDQ ULL ORU Q PRG VLPLODU VXEHVWLPDUHD
FKHOWXLHOLORU SRDWH SURYHQL GLQ HYDOX UL QHUHDOLVWH DOH FRVWXULORU REOLJD LLORU QHILQDQ DWH GH
H[HPSOX EHQHILFLLOH DFRUGDWH vQ DIDUD EXJHWXOXL VDX LPSDFWXO REOLJD LLORU SHUPDQHQWH SRDWH IL
XQHRULR WDFWLF  GHOLEHUDW  GH ODQVDUH D XQRU QRL SURJUDPH FX LQWHQ LD GH D VROLFLWD DORF UL PDL
PDUL vQ FXUVXO H[HFX LHL EXJHWDUH (VWH LPSRUWDQW V  QX VH FRQVLGHUH F  vPEXQ W LULOH WHKQLFH
SRWUH]ROYDSULQHOHvQVHOHSUREOHPHLQVWLWX LRQDOHGHDFHDVW QDWXU 
61

$FHDVW DILUPD LHHVWHDGHY UDW FHOSX LQSHQWUXPDMRULWDWHD ULORUvQWUDQ]L LHL ULOHFXYHQLWXULPHGLLQWUR

VHULHGH ULvQFXUVGHGH]YROWDUHFDSDFLWDWHDWHKQLF DPLQLVWHUXOXLILQDQ HORUGHDDQDOL]DSURLHFWHOHILQDQ DWH
GLQDMXWRDUHFDUH FRQVWLWXLH FHD PDL PDUH SDUWH D EXJHWXOXL GH GH]YROWDUH HVWH GH RELFHL IRDUWH UHGXV  GHL
XQHRULPLQLVWHUXOHFRQRPLHLVDXSODQLILF ULLDUHRRDUHFDUHH[SHUWL] vQDFHVWHGRPHQLL

62

DeH[HPSOXODUHFRPDQGDUHD,),V5RPkQLDDvQFHUFDWvQV vQILLQ H]HRXQLWDWHGHFRRUGRQDUHD

LQYHVWL LLORUvQDIDUDPLQLVWHUXOXLILQDQ HORUvQFLXGDIDSWXOXLF DFHVWPLQLVWHUHUDGHMDvQFXUVGHHODERUDUHD
EXJHWXOXLGHFDSLWDOLDQDOL]DSURLHFWHSULQSURSULXOGHSDUWDPHQWGHLQYHVWL LL

163

8Q EXJHW SUHD RSWLPLVW GXFH OD DFXPXODUHD GH DULHUDWH OD SO L L OD FRQIX]LH SULYLQG
UHJXOLOHGHFRQIRUPDUH$JHQ LLORUFDUHFKHOWXLHVFWUHEXLHV OLVHWUDQVPLW vQF GHODvQFHSXWXO
procesului de elaborare a bugetului, semnale clare referitoare la suma cheltuielilor compatibile cu
FRQVWUkQJHULOH ILQDQFLDUH (VWH SRVLELO  H[HFX LD SURDVW  D XQXL EXJHW UHDOLVW GDU HVWH LPSRVLELO
H[HFX LD EXQ  D XQXL EXJHW QHUHDOLVW 1X H[LVW  PHFDQLVPH VDWLVI F WRDUH SHQWUX FRUHFWDUHD vQ
FXUVXOH[HFX LHLEXJHWDUHDHIHFWHORUXQXLEXJHWQHUHDOLVW$VWIHOVHSDUDUHDQHGLVFULPLQDWRULHD
DORF ULORUGXFHODGLVHPLQDUHDLQHILFLHQW DSX LQHORUUHVXUVHvQWUHXQQXP UH[FHVLYGHDFWLYLW L
5D LRQDOL]DUHDVHOHFWLY DEDQLORUSROLWLFL]HD] H[HFX LDEXJHWDU LDGHVHDvQORFXLHWHSULRULW LOH
SULYLQGSURJUDPHOHFXFHOHOHJDWHGHIXUQL]DUH6HSDUDUHDVHOHFWLY DDORF ULORU FRPELQDW FXXQ
PHFDQLVP GH UHJOHPHQWDUH D DQJDMDPHQWHORU DMXW  SDU LDO OD HYLWDUHD DFHVWRU SUREOHPH vQV  WRW
FUHD] GLILFXOW LGDWILLQGF DJHQ LLOHFDUHFKHOWXLHVFQXDXVLJXUDQ DLWLPSXOVXILFLHQWSHQWUXD
LDMXVWDSURJUDPHOHLDQJDMDPHQWHOH
2 LQW GHGHILFLWILVFDOLQL LDO PDLPDUHGDUPDLUHDOLVW HVWHGHGHSDUWHSUHIHUDELO XQHL
LQWHRSWLPLVWHED]DWHSHVXSUDHVWLPDUHDYHQLWXULORUVDXVXEHVWLPDUHDDQJDMDPHQWHORUGHFKHOWXLHOL
H[LVWHQWHFDUHGXFODDSDUL LDXQRUvQWkU]LHULDOHSO LORULDULHUDWHFUHkQGLQHILFLHQ HLUHGXFkQG
credibilitatea guvernului.
Pentru a diminua problemele generate de bugetele prea optimiste, se propune adesea ca,
vQFDGUXOEXJHWXOXLV ILHL]RODWXQSURJUDPFHQWUDOF UXLDV LVHDFRUGHRSULRULWDWHVSHFLDO vQ
FXUVXO LPSOHPHQW ULL EXJHWXOXL Q SHULRDGHOH GH PDUH QHVLJXUDQ  SULYLQG UHVXUVHOH GLVSRQLELOH
GH H[HPSOX FX LQIOD LH ULGLFDW  DFHDVW  DERUGDUH SRDWH IL FRQVLGHUDW  FD D GRXD RS LXQH vQ
RUGLQHD LPSRUWDQ HL SHQWUX DFHDVW  VLWXD LH 7RWXL HD QX RIHU  SUHD PXOWH UHFRPDQG UL GLQ
SXQFWXO GH YHGHUH DO SUDFWLFLL JHQHUDOH L HVWH PXOW LQIHULRDU  DOWHUQDWLYHL FODUH D SRUQLULL FX XQ
buget realist. Atunci cnd este aplicat cheltuielilor curente, programul central include, n mod
tipic, cheltuielile cu personalul, n timp ce programul ne-central include un procentaj din
EXQXULOHLVHUYLFLLOHQHOHJDWHGHSHUVRQDO5HGXFHULOHvQSURJUDPXOVHFXQGDUGLQFXUVXOH[HFX LHL
EXJHWDUHWLQGV FUHDVF LQHILFLHQ DLGXFODVF GHUHDLPDLDFFHQWXDW DSX LQHORURSHUD LLLD
EXJHWXOXL GH vQWUH LQHUH vQ PDMRULWDWHD ULORU vQ WUDQ]L LH $ERUGDUHD FHQWUDOVHFXQGDU HVWH GH
DVHPHQHDLQHILFDFHvQFD]XODSOLF ULLODFKHOWXLHOLOHFXLQYHVWL LLOHGDWILLQGF HVWHGLILFLOGHRSULW
XQSURLHFWGHMDODQVDWFKLDUGDF QXHVWHFHQWUDOQWUDGHY UvQIXQF LHGHVSULMLQXOSROLWLFHVWH
SRVLELOFDvQSUDFWLF SURLHFWHVHFXQGDUHV VFRDW GLQFRPSHWL LHSURLHFWHFHQWUDOH
3. Necesitatea unei constrngeri puternice
Un proces deschis de elaborare a bugetului ncepe FX VROLFLW ULOH DJHQ LLORU FDUH
FKHOWXLHVF VFULVH I U  QLFL R LQGLFD LH FODU  GLQ SDUWHD PLQLVWHUXOXL ILQDQ HORU SULYLQG
FRQVWUkQJHULOH ILQDQFLDUH &XP DFHVWH VROLFLW UL H[SULP  QXPDL QHYRLOH OD QLYHO DJUHJDW HOH
H[FHGLQYDULDELOSODIRQXOUHVXUVHORUGLVSRQLELOH$JHQ LLOHFDUHFKHOWXLHVFQXDXVWLPXOHQWHSHQWUX
DSURSXQHHFRQRPLVLULvQWUXFkWQXDXQLFLRJDUDQ LHF DFHVWHHFRQRPLVLULOHYRUFRQIHULPDLPXOW
VSD LX GH PDQHYUH ILQDQFLDUH SHQWUX D vQWUHSULQGH DFWLYLW L QRL 3URJUDPHOH QRL VXQW LQFOXVH
QHGLVFULPLQDWRULX vQ VROLFLW ULOH EXJHWDUH VHFWRULDOH FD IHOLL GH QHJRFLDW Q OLSVD LQIRUPD LHL
SULYLQG PHULWHOH UHODWLYH DOH FKHOWXLHOLORU SURSXVH PLQLVWHUXO ILQDQ HORU DMXQJH V  IDF  UHGXFHUL
DUELWUDUH QHGLVFULPLQDWRULL vQWUH VROLFLW ULOH vQDLQWDWH GH DJHQ LLOH FDUH FKHOWXLHVF GH RELFHL vQ
XOWLPXO PRPHQW DO ILQDOL] ULL EXJHWXOXL Q FHO PDL EXQ FD] FX FkWHYD ]LOH vQDLQWH GH WHUPHQXO
OLPLW SHQWUXSUH]HQWDUHDSURSXQHULLGHEXJHWvQID DFRQVLOLXOXLGHPLQLWULPLQLVWHUXOILQDQ HORU
G GLUHFWLYHIHUPHPLQLVWHUHORUGHUHVRUWFDUHvLUHFRQVLGHU DWXQFLvQJUDE VROLFLW ULOHI FkQG
164

ODUkQGXOORUUHGXFHULQHGLVFULPLQDWRULLvQSURJUDPHOHDJHQ LLORUVXERUGRQDWHORU'HVLJXULDFHVWH
UHGXFHULVXQWDUELWUDUHGDWILLQGF PLQLVWHUHOHQXDXDYXWWLPSVXILFLHQWSHQWUXDLUHFRQVLGHUD
VROLFLW ULOHEXJHWDUHDQWHULRDUH$WXQFLDUHORFRQRX QHJRFLHUHvQFXUVXODQDOL] ULLEXJHWXOXLGH
F WUHFRQVLOLXOGHPLQLWULVDXFKLDUvQFXUVXOH[HFX LHLEXJHWDUH
Procesele deschise sunt uneori justificate ca o aboUGDUHGHVFHQWUDOL]DW DEXJHWDULLQ
UHDOLWDWHVXQWH[DFWFRQWUDULXO&XPVROLFLW ULOHWRWDOHDOHPLQLVWHUHORUGHUHVRUWGHS HVFvQPRG
LQHYLWDELO UHVXUVHOH GLVSRQLELOH PLQLVWHUXO ILQDQ HORU DUH vQ SUDFWLF  XOWLPXO FXYkQW vQ GHFL]LD
SULYLQGDORFDUHDXQRUVXPHPDLPDULLQHFHVLWDWHDUHDORF ULORU&XFkWHVWHPDLSX LQFRQVWUkQV
SURFHVXOFX DWkWHVWHPDLPDUHGHS LUHD UHVXUVHORUGLVSRQLELOHGHF WUHVROLFLW ULOHDJUHJDWH DOH
PLQLVWHUHORU PDL PDUH UROXO PLQLVWHUXOXL ILQDQ HORU vQ GHFL]LD SULYLQG FRPSRQHQ D SURJUDPHORU
VHFWRULDOHLPDLLOX]RULHSURSULHWDWHDPLQLVWHUHORUGHUHVRUWDVXSUDEXJHWXOXL
Exista ntotdeauna un element de negociere n orice proces de elaborare a bugetului, dat
ILLQG F  WUHEXLH OXDWH GHFL]LL SULYLQG LQWHUHVH FRQIOLFWXDOH 8Q SURFHV EXJHWDU DSROLWLF HVWH XQ
R[LPRURQ7RWXLDWXQFLFkQGSURFHVXOHVWHFRQGXVGHQHJRFLHUHVLQJXUXOUH]XOWDWSUHYL]LELOHVWH
LQHILFLHQ DvQDORFDUHD UHVXUVHORU 2S LXQLOH VH ED]HD]  PDL PXOW SH SXWHUHD SROLWLF  D GLIHUL LORU
DFWRULGHFkWSHIDSWHLQWHJULWDWHVDXUH]XOWDWHQORFXOXQRUDORF ULEXJHWDUHWUDQVSDUHQWHVHIDF
vQ HOHJHUL VHFUHWH L FRPSURPLVXUL IDOVH SUHFXP FUHWHUHD FKHOWXLHOLORU FX LPSR]LWDUHD FUHDUHD
XQRU IRQGXU PDUFDWH L JDUDQ LL SHQWUX vPSUXPXWXUL QHvQUHJLVWUDWH 8Q SURFHV GH HODERUDUH D
EXJHWXOXL GRPLQDW GH QHJRFLHUH SRDWH GH DVHPHQHD IDYRUL]D DSDUL LD D GLYHUVH PHFDQLVPH GH
HOXGDUHGHVFULVHPDLMRVLRWUDQVIRUPDUHDSURJUDPHORUFKHLHvQIRQGXULVSHFLDOHVDXDJHQ LLGLQ
afara bugetului.
2JDP ODUJ GHFRPSURPLVXULSROLWLFHLF LGHHOXGDUHLQGH]LUDELOHVXQWXWLOL]DWHSHQWUX
DHYLWDFRQIOLFWHOHELURFUDWLFHLQWHUQHGLVHPLQDUHDSX LQHORUIRQGXULvQWUHXQ QXP U H[FHVLY GH
SURJUDPHSHQWUXDPXO XPLSHWRDW OXPHDVXSUDHVWLPDUHDGHOLEHUDW DYHQLWXULORUVXEHVWLPDUHD
DQJDMDPHQWHORU FRQWLQXH DPkQDUHD RS LXQLORU GLILFLOH SkQ  OD H[HFX LD EXJHWDU  XPIODUHD
FKHOWXLHOLORU vQ FHO GHDO GRLOHD DQ DO XQXL SURJUDP GH FKHOWXLHOL SH PDL PXO L DQL HWF $FHVWH
PHFDQLVPH GH HYLWDUH D FRQIOLFWHORU VXQW IUHFYHQWH vQ ULOH FX FRH]LXQH VF ]XW  vQ LQWHULRUXO
JXYHUQXOXLQFRQVHFLQ SURFHVHOHvPEXQ W LWHGHIRUPXODUHDSROLWLFLORUSRWDGXFHEHQHILFLLL
SHQWUXHODERUDUHDEXJHWXOXLSULQFUHWHUHDFRH]LXQLLvQLQWHULRUXOJXYHUQXOXL
Evitarea conflictelor poate caracteriza nu QXPDL UHOD LD GLQWUH PLQLVWHUXO ILQDQ HORU L
PLQLVWHUHOHGHUHVRUWGDULSHDFHOHDGLQWUHPLQLVWHUHOHGHUHVRUWLDJHQ LLOHVXERUGRQDWHDFHVWRUD
QWUDGHY U FRH]LXQHD VODE  vQ FDGUXO PLQLVWHUHORU GH UHVRUW HVWH DGHVHD XWLOL]DW  GH PLQLVWHUXO
ILQDQ HORUFDMXVWLILFDUHSHQWUXUROXOV XGHFRQGXFHUHvQGHWHUPLQDUHDFRPSRQHQ HLSURJUDPHORU
sectoriale. De aceea, n mod pervers, obiceiurile proaste generale generate de procesul deschis
GH HODERUDUH D EXJHWXOXL SRW UHGXFH VWLPXOHQWXO PLQLVWHUXOXL ILQDQ HORU vQVXL GH D GHWHUPLQD
VFKLPE ULUHDOHvQVLVWHP
1RWLILFDUHD PLQLVWHUHORU GH UHVRUW SULYLQG SODIRDQHOH LQL LDOH GH FKHOWXLHOL FDUH OH VXQW
LPSXVH OD vQFHSXWXO SURFHVXOXL GH HODERUDUH D EXJHWXOXL vQFXUDMHD]  WUHFHUHD DFHVWRUD GH OD
PHQWDOLWDWHD QHYRLORU OD FHD D GLVSRQLELOLW LORU 'H DVHPHQHD SRDWH DMXWD PLQLVWHUHOH V L
WUDGXF  RS LXQLOH L SROLWLFLOH VWUDWHJLFH vQ GHFL]LL SULYLQG DORFDUHD UHVXUVHORU OD QLYHOXO
SURJUDPHORU 0DL PXOW R SURFHGXU  GH FRQVWUkQJHUH EXJHWDU  SXWHUQLF  GH DFHVW IHO FUHWH
DXWRULWDWHD L DXWRQRPLD GH IDFWR D PLQLVWHUHORU GH UHVRUW FRQWUDFDUkQG SUHWHQ LD PLQLVWHUXOXL
165

ILQDQ HORUGHDDYHDXQUROvQGHWHUPLQDUHDFRPSRQHQ HLLQWHUQHDEXJHWXOXLILHF UXLPLQLVWHUGH

UHVRUW 8Q DUJXPHQW VLPLODU SRDWH IL DGXV vQ SULYLQ D UHOD LHL GLQWUH XQ PLQLVWHU GH UHVRUW L
DJHQ LLOHVXERUGRQDWHDFHVWXLD
$D FXP PHQ LRQDP DQWHULRU SULQFLSDOHOH SXQFWH GH SRUQLUH DOH HODERU ULL EXJHWXOXL
WUHEXLHV ILHRGHILQL LHFODU D LQWHORUILVFDOHLHODERUDUHDFDGUXOXLPDFURHFRQRPLFLD07))
'XS DFHHDHODERUDUHDEXJHWXOXLHVWHXQSURFHVLWHUDWLYvQWUHPLQLVWHUXOILQDQ HORULPLQLVWHUHOH
FDUHFKHOWXLHVF'HDFHHDWUHEXLHV FXSULQG RFRPELQD LHDXUP WRDUHORUWUHLDERUG UL

O abordare de sus n jos FRQVWkQG GLQ L VWDELOLUHD SODIRDQHORU VHFWRULDOH LQL LDOH GH
FKHOWXLHOL FDUH FRUHVSXQG SULRULW LORU JXYHUQXOXL LPHGLDW FH VXQW GHILQLWH UHVXUVHOH
DJUHJDWHGLVSRQLELOHSHQWUXFKHOWXLHOLOHSXEOLFHLLLQRWLILFDUHDPLQLVWHUHORUGHUHVRUWFX
SULYLUHODDFHVWHOLPLWHGHFKHOWXLHOLLLQVWUXF LXQLSHQWUXHODERUDUHDEXJHWHORUVHFWRULDOH
5ROXOPLQLVWHUXOXLILQDQ HORUHVWHGRPLQDQWvQDFHDVW SDUWHDSURFHVXOXLGDUDFHVWDWUHEXLH
V VHFRQVXOWHFXFRQVLOLXOGHPLQLWULvQSULYLQ DGHFL]LLORUFKHLHSULYLQGSROLWLFLOH

O abordare de jos n susFRQVWkQGGLQIRUPXODUHDLFDOFXODUHDFRVWXULORUSURJUDPHORUGH

FKHOWXLHOL VHFWRULDOH L HODERUDUHD EXJHWHORU VHFWRULDOH vQ FDGUXO OLPLWHORU GH FKHOWXLHOL
VHFWRULDOHLPSXVH$FHDVW SDUWHDSURFHVXOXLEXJHWDUWUHEXLHSODVDW VXEUHVSRQVDELOLWDWHD
ministerelor de resort.

0HFDQLVPHGHLWHUDUHLUHFRQFLOLHUH

'HL SURFHVXO WUHEXLH DGDSWDW ILHF UHL UL HVWH vQ JHQHUDO GH GRULW V  VH vQFHDS  FX
DERUGDUHDGHVXVvQMRVvQDLQWHGHDVHWUHFHODFHDGHDGRXDLFHDGHDWUHLDDERUGDUHvQID]HOH
ulterioare ale ciclului bugetar.
&RQFHQWUDUHDSHPRGLILF ULOHSROLWLFLORU
%XJHWDUHDSULQVXSOLPHQW ULvQ HOHDV FDRVHULHPHFDQLF GHVFKLPE ULvQWUXQEXJHW
GHWDOLDWSHDUWLFROHGHSURILOGXFHODUH]XOWDWHIRDUWHVODEH'LDORJXOGLQWUHPLQLVWHUXOILQDQ HORUL
PLQLVWHUHOHGHSURILOHVWHUHGXVODRDQDOL]DUHDGLYHUVHORUDUWLFROHLODQHJRFLHUHDFUHWHULORUVDX
GHVFUHWHULORUDUWLFROFXDUWLFRO'LVFX LLOHVHFRQFHQWUHD] QXPDLSHLQWU ULI U QLFLRUHIHULUHOD
UH]XOWDWHvQWUHXQPLQLVWHUDOILQDQ HORUvQPRGWLSLFQHLQIRUPDWFXSULYLUHODUHDOLW LOHVHFWRULDOH
LXQPLQLVWHUGHVHFWRUvQVWDUHGHQHJRFLHUHLPDLU XQHJRFLHUHDHVWHY ]XW FDXQMRFFXPL]D
]HUR L QX HVWH DERUGDW  GH QLFL XQD GLQWUH S U L FX EXQ  FUHGLQ  0DL PXOW EXJHWDUHD SULQ
VXSOLPHQWDUHGHDFHVWWLSQXHVWHQLFLP FDUXQEXQLQVWUXPHQWSHQWUXFRQWUROXOFKHOWXLHOLORUGHL
DFHVWDHUDVFRSXOV XLQL LDO%XJHWDUHDSULQVXSOLPHQWDUHSHDUWLFROHGHSURILOVHFRQFHQWUHD] vQ
JHQHUDOSHFKHOWXLHOLOHFXEXQXULLVHUYLFLLQHOHJDWHGHSHUVRQDOLDUFHOHFDUHFUHVFEXJHWXOVXQW
vQ JHQHUDO GUHSWXULOH VDX SURJUDPHOH GHWHUPLQDWH GH FHUHUH VXEYHQ LLOH L FKHOWXLHOLOH FX
personalul.
9LD DvQV LHVWHvQV DFXPXODWLY $D HVWH vQ SDUWH L SURFHVXO EXJHWDU GDW ILLQG F
WUHEXLH V  LD vQ FDOFXO FRQWH[WXO HFRQRPLF L ILQDQFLDU FXUHQW SROLWLFLOH GH FRQWLQXLWDWH L
SURJUDPHOH vQ GHVI XUDUH %XJHWHOH QX VXQW QLFLRGDW  HODERUDWH GLQ QLPLF 3ODWD GREkQ]LORU OD
GDWRULLOH VFDGHQWH DQJDMDPHQWHOH SH PDL PXO L DQL SULYLQG LQYHVWL LLOH SHQVLLOH L DOWH GUHSWXUL
ULJLGLW LOHUHJOHPHQW ULORUSULYLQGVHUYLFLLOHSXEOLFHLVLPSODUHDOLWDWHDIDSWXOXLF JXYHUQXOQX
166

SRDWH RSUL GLQWURGDW  WRDWH IRQGXULOH SHQWUX FROL FHQWUH PHGLFDOH LQVWLWX LL PLOLWDUH HWF
OLPLWHD]  PRGLILF ULOH DQXDOH SRVLELOH OD SRDWH  GLQ FKHOWXLHOLOH WRWDOH 5HHYDOXDUHD vQ
ILHFDUHDQDWXWXURUSURJUDPHORUSRUQLQGGHOD]HURDUILRLOX]LHVFXPS 3HQGXO ULOHFDSULFLRVGH
PDUL GLQ DORF ULOH EXJHWDUH FD U VSXQV OD VFKLPE ULOH GLQ EDODQ D SXWHULL SROLWLFH vPSLHGLF
SUHYL]LELOLWDWHDLLPSOHPHQWDUHDHILFLHQW DSURJUDPHORU'DF H[FOXGHPVLWXD LLOHGHXUJHQ L
FUL] ODHODERUDUHDEXJHWXOXLJXYHUQXOWUHEXLHV VHFRQFHQWUH]HSHSROLWLFLOHQRLHFRQRPLLOHGLQ
SURJUDPHOHFXSULRULWDWHVF ]XW LP VXULOHGHFUHWHUHDHILFLHQ HLSURJUDPHORUvQGHVI XUDUH
0XOWH IRUPDWH EXJHWDUH SUH]LQW  PRGLILF ULOH GH IRQGXUL FUHWHULOH L GHVFUHWHULOH ID
GHXQQLYHOGHED] SUHVWDELOLWFKHOWXLHOLOHUHDOHDORF ULOHVHUYLFLLOHFXUHQWHFRVWXULOHSROLWLFLORU
H[LVWHQWH $FHVW WLS GH SUH]HQWDUH QX WUHEXLH FRQIXQGDW FX EXJHWDUHD SULQ VXSOLPHQWDUH GDF
DQDOL]D IXQGDPHQWDO  L IRUPXODUHD SROLWLFLL HVWH FXSULQ] WRDUH &RQFHQWUDUHD SH PRGLILF ULOH
SROLWLFLORU VDX SH VFKLPE ULOH vQ QLYHOXO VHUYLFLLORU IXUQL]DWH FODULILF  SUREOHPHOH GH SROLWLF  vQ
FXUVXOVFUXWLQL] ULLEXJHWXOXL
n principiu, costurile politicilor existente sunt diferite de costurile nivelului curent al
DFWLYLW LL UHVSHFWLY GH FRVWXO FXUHQW DO LQWU ULORU SHQWUX D SURGXFH QLYHOXO FXUHQW GH LHLUL 'H
H[HPSOX SHQWUX R SROLWLF  HGXFD LRQDO  GDW  R FUHWHUH D QXP UXOXL GH VWXGHQ L GHWHUPLQ  XQ
QXP UFUHVFXWGHRUHGHFXUVLLPSOLFLWXQQLYHOFUHVFXWGHLHLULLFKHOWXLHOL7RWXLHVWLPDUHD
FRVWXOXL SH WHUPHQ PDL OXQJ DO SROLWLFLORU H[LVWHQWH QX HVWH XRDU  0DL PXOW vQWUR VLWXD LH GH
UHVWULF LLILVFDOHFXFDUHVHFRQIUXQW PDMRULWDWHD ULORUvQWUDQ]L LHFRVWXULOHSROLWLFLORUH[LVWHQWH
WUHEXLHVF VWDELOLWH vQWUR PDQLHU  IRDUWH FRQVHUYDWRDUH 'H DFHHD vQ FXUVXO HODERU ULL EXJHWXOXL
DQXDO HIRUWXO VH YD FRQFHQWUD vQ PDMRULWDWHD FD]XULORU SH VFKLPE ULOH DQWLFLSDWH vQ QLYHOXO
DFWLYLW LL UHVSHFWLY LQWU UL L LHLUL vQ ORF V  VH FRQFHQWUH]H SH PRGLILF ULOH GH SROLWLF  GRULWH
3HQWUX SURJUDPHOH GH GUHSWXUL vQV  HVWLP ULOH FRVWXOXL SROLWLFLORU H[LVWHQWH VXQW QHFHVDUH
vQWRWGHDXQD vQWUXFkW QLYHOXO DFHVWRU FKHOWXLHOL GHSLQGH GH SDUDPHWULL H[WHUQL FDUH QX VH DIO  VXE
controlul guvernului.

D. Procesul de Elaborare a Bugetului

(ODERUDUHD EXJHWXOXL WUHEXLH UHDOL]DW  SULQWUR DERUGDUH VWUXFWXUDW  GHVFULV  vQ OHJHD
EXJHWXOXL L vQ OHJLVOD LD VHFXQGDU  $FHDVWD YDULD]  GH OD R DU  OD DOWD )LJXUD  LOXVWUHD]
SULQFLSDOLLSDLDL XQXL SURFHV GH HODERUDUH D EXJHWXOXL $FHWL SDL VXQW GHVFULL PDL GHWDOLDW vQ
continuare.
1. Abordarea de sus n jos
D1HFHVLWDWHDSODIRDQHORULQL LDOH
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173

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cteva puncte de vedere, inclusiv al rolului mult mai accentuat al legislativului.

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sector consecvente.

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(Premchand, 1983).

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ntotdeauna la rezultatele scontate. Un punct slab major frecvent n bugetare este abordarea n
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Cabinetului (4).
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(1) A.Liekerman (1990)
(2) Premchand (1983)
(3) Sims (1996)
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182

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cheltuieli(OECD 1995).
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UHDOL]HD] DFHVWOXFUXvQ'DQHPDUFDL*HUPDQLD
Exemplul 6.2. BUGETAREA PE TERMEN MEDIU N MAREA BRITANIE
3ODQLILFDUHDLFRQWUROXOFKHOWXLHOLORUSXEOLFHSHWHUPHQPHGLXHVWHVXSXV ODGRX UHJXOL
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SHQWUXDILQDQ DFKHOWXLHOLOHFXUHQWHLUHJXODLQYHVWL LLORUVXV LQXWHUDSRUWXOGDWRULHSXEOLF QHW 
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1999-2000.
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nou.
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lor de cheltuieli.
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volatile.
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183

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atinge obiectivele guvernamentale.
Sursa7UH]RUHULD063HQWUXPDLPXOWHLQIRUPD LLYH]LServicii Publice Moderne pentru Marea Britanie,
CM4011, 1999; 5DSRUWGH6WUDWHJLH(FRQRPLF L)LVFDO , 1999; &RQWDELOLWDWHDL%XJHWDUHD5HVXUVHORU
Scurt Ghid al Reformelor Financiare, 1999.

Exemplul 6.3.58/$5($(67,0 5,/25%8*(7$5(3(0$,08/ ,$1,

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stabilesc cadrul pentru proiectarea propunerilor bugetare ale diverselor ministere. Negocierile
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Sursa: OECD (1995)

3. Cadrul bugetar pe termen mediu (MTBF)

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185

HVWLP UL SUHFXP L SODIRDQHOH VHFWRULDOH DQXDOH LQL LDOH IXUQL]HD]  XQ FDGUX SHQWUX IRUPXODUHD
politicilor bugetare.
)LJXUDLOXVWUHD] VWUXFWXUDXQXLFDGUXEXJHWDUSHWHUPHQPHGLX

Figura 6.1. CADRUL BUGETAR PE TERMEN MEDIU

Cadrul Macroeconomic pe Termen Mediu
Cadrul Fiscal pe Termen Mediu
$GPLQLVWUD LDFHQWUDO LQFOXVLYIRQGXULOHLDGPLQLVWUD LLOHVXEQD LRQDOH
Cadrul Bugetului pe Termen Mediu
1999
2000
2001
2002
2003
Buget real
Previziune
Previziuni privind veniturile
&DGUXOFKHOWXLHOLORUSHIXQF LLPDUL
Sectoare/arii cheie
$S UDUHLVLJXUDQ
Curente
De capital
(GXFD LH
Curente
De capital
Transport
Curente
De capital
Din care proiecte majore n derulare:
Autostrada E76
Programe majore de drepturi
$VLJXU ULVRFLDOH
Politici curente
0RGLILF ULGHSROLWLF SOXVPLQXV
Alte cheltuieli
Curente
De capital
*UDQWXULVXEQD LRQDOHF WUHJXYHUQQHLQFOXVHPDLVXV
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UE
)RQGXULLQWHUQHvQFRQWUDSDUWLG
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Alte riscuri fiscale / Cheltuieli cu impozitarea
186

QSDUDOHOVDXFDXQH[HUFL LXXOWHULRUSURJQR]HOHGHWDOLDWHDOHFRVWXULORUSHWHUPHQOXQJ
DOH SURJUDPHORU DXWRUL]DWH GH SDUODPHQW WUHEXLHVF FRPSLODWH RGDW  FH EXJHWXO HVWH ILQDOL]DW Q
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MTBF, completate cu elaborarea unor prognoze privind costurile programelor n derulare, mai
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07%) SRDWH GHYHQL WUHSWDW ED]D XQXL VLVWHP GH EXJHWDUH UXODQW  SH PDL PXO L DQL SULQ FDUH
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3UREOHPHFKHLHvQEXJHWDUHDSHPDLPXO LDQL
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QSULQFLSLXHVWLP ULOHSHPDLPXO LDQLWUHEXLHV DUDWHLQLYHOXOFXUHQWDOFKHOWXLHOLORU
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VDXPRGLILF ULGHSROLWLF 71.
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FXUHQW DO VHUYLFLLORU OXkQG vQ FRQVLGHUDUH VFKLPE ULOH DQWLFLSDWH vQ QXP UXO XWLOL]DWRULORU VDX
EHQHILFLDULORULLFRVWXULOHUHFXUHQWHDOHSURLHFWHORUGHLQYHVWL LLFDUHYRUILILQDOL]DWHvQSHULRDGD
SODQLILFDW LLLFRVWXULOHSHWHUPHQOXQJDOHSURJUDPHORUGHLQYHVWL LLvQGHUXODUHLLYYLLWRDUHOH
FRVWXUL DOH SURJUDPHORU GH GUHSWXUL ED]DWH SH GHFL]LL GHMD OXDWH L LQIOXHQ D IDFWRULORU H[RJHQL
SUHFXPWHQGLQ HOHGHPRJUDILFH
(VWLPDUHD FRVWXULORU SROLWLFLORU H[LVWHQWH SHQWUX R SHULRDG  GH PDL PXO L DQL QHFHVLW
LQIRUPD LL DGHFYDWH 'H SLOG  FDOFXODUHD FRVWXULORU SH WHUPHQ OXQJ DOH vQY PkQWXOXL SULPDU
QHFHVLW  GDWH GHVSUH QXP UXO FRSLLORU GLQ JUXSHOH GH YkUVW  UHOHYDQWH UDWHOH GH SDUWLFLSDUH L
standardele de furnizare.
$FHVWH[HUFL LXHVWHVLPLODUHODERU ULLED]HLEXJHWXOXLGHVFULVHvQ&DSLWROXO7RWXLGDF
vQFDGUXOXQXLEXJHWDQXDODULDEXJHWXOXLGHED] SRDWHILOLPLWDW ODQLYHOXOFXUHQWDOFKHOWXLHOLORU
71

Vezi Premchand (1983), pagina 217.

187

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FRVWXULOHUHFXUHQWHDOHSURLHFWHORUGHLQYHVWL LL

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prioritate mai mare, dar (ii) incluznd n planul de cheltuieli numai costul programelor n
GHUXODUHLDFHORUSURJUDPHQRLFDUHVXQWLQFOXVHvQEXJHWXODQXDODIODWvQFXUVGHHODERUDUHVDX
SHQWUXFDUHILQDQ DUHDHVWHFHUW 

2 DERUGDUH FRPSOHW  GH SODQLILFDUHSURJUDPDUH FDUH LGHQWLILF  H[SOLFLW QRLOH SROLWLFL L

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VDXSURLHFWHGLQEXJHWXODQXDODIODWvQSURFHVGHHODERUDUHPLQLVWHUXOILQDQ HORUvQFHDUF V DMXQJ
la un compromis cu ministerele de resort prin includerea acestor proiecte n anii ulteriori ai
SURJUDPXOXL SH PDL PXO L DQL 7RWXL DFHDVWD WLQGH V  GXF  OD VLWXD LD vQ FDUH DJHQ LLOH FDUH
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cheltuielilor din partea ministerelor de resort. Acesta constituie un argument pentru adoptarea
DERUG ULLVWULFWHGHVFULVHPDLVXV2DVWIHOGHDERUGDUHWUHEXLHDSOLFDW XQRUOHJLVSHFLDOHSULYLQG
SURJUDPHOHSURJUDPHORUGHLQYHVWL LLSXEOLFHLVHFWRULDOHLHVWLP ULORUGHWDOLDWHSHPDLPXO LDQL

188

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]LV DSURJUDPHORUGHSLOG FUHWHULQHDWHSWDWHDOHFRVWXULORUXQXLSURLHFWGHFRQVWUXF LHLLL
R UH]HUY  GH SROLWLF  SHQWUX YLLWRDUHOH SURJUDPH QRL vQF  QHGHILQLWH H[SOLFLW $FHVWH UH]HUYH
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LQFOXG XUP WRDUHOHFDUDFWHULVWLFL

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derulare pe parcursul perioadei planficate.

3ODIRDQHOHVHFWRULDOHWUHEXLHVFVWDELOLWHSHQWUXILHFDUHDQDOEXJHWXOXLSHPDLPXO LDQLSH
ED]D SROLWLFLORU JXYHUQDPHQWDOH H[LVWHQWH L D VFKLPE ULORU GH SROLWLF  GHMD SURSXVH
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constrngeri bugetare dure.

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WUHEXLHV VHFRQFHQWUH]HSHVFKLPE ULOHGHSROLWLF FHXUPHD] DILLPSOHPHQWDWHvQDQXO
care vine.

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PDLPXO LDQLLDGXFHUHDOD]LDFRVWXULORUHVWLP ULORUHODERUDWHvQDQXODQWHULRULLHODERUDUHD
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SROLWLF  L FRQWLQJHQWH SHQWUX DQLL XUP WRUL LY LGHQWLILFDUHD HFRQRPLVLULORU OD SURJUDPHOH vQ
GHUXODUH L Y SURJUDPDUHD L EXJHWDUHD VXE GXEOD FRQVWUkQJHUH D SODIRDQHORU GH FKHOWXLHOL L D
costului politicilor existente.

189

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HYDOX ULL LPSDFWXOXL ILVFDO SH WHUPHQ OXQJ DO SROLWLFLORU SURSXVH FX HODERUDUHD SODIRDQHORU
EXJHWXOXLDQXDO7RWXLUHDOL]DUHDXQXLSURFHVEXJHWDUUXODQWSHPDLPXO LDQLQHFHVLW WLPSLVD
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cheltuielile viitoare.

e. Alte probleme
$OWH GRX  SUREOHPH LPSRUWDQWH vQ SURLHFWDUHD HVWLP ULORU SH PDL PXO L DQL SULYHVF
P ULPHDRUL]RQWXOXLGHSODQLILFDUHSHWHUPHQOXQJLED]DGHSUH XULDHVWLP ULORU3HGHRSDUWH
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SDUWH SHULRDGD SODQLILF ULL WUHEXLH V  ILH VXILFLHQW GH OXQJ  SHQWUX D SHUPLWH R HYDOXDUH
VHPQLILFDWLY  D SULRULW LORU GH SROLWLF  DOH JXYHUQXOXL L D FRVWXULORU UHFXUHQWH DOH LQYHVWL LLORU
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SULRULW LOH GH SROLWLF  DOH JXYHUQXOXL R SHULRDG  GH WUHL VDX SDWUX DQL HVWH XQ FRPSURPLV
acceptabil72.

72

Pentru a reconcilia GLILFXOW LOH OHJDWH GH QHVLJXUDQ  L QHFHVLWDWHD XQHL HYDOX UL FRPSOHWH D FRVWXULORU SH
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SLOG vQDQLL68$DYHDXQRUL]RQWGHSURJUDPDUHGHWUHLDQLLXQEXJHWSHWHUPHQOXQJSHFLQFLDQL

190

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V  GHILQHDVF  UHJXOL FODUH SHQWUX DGXFHUHD OD ]L D SUHYL]LXQLORU SULYLQG SUH XULOH (ODERUDUHD
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SUHYL]LXQLOHILQDQFLDUHGLQ FRQWXULOHJXYHUQDPHQWDOH FDUHVXQWGH DVHPHQHDHODERUDWHvQ SUH XUL
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JHQHUDOFD]XO ULORUFXLQIOD LHPDUH
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baza unor programe de cheltuieli detaliate slab elaborate va impiedica atingerea acestor obiective
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vQ XQHOH UL OD ULJLGL] UL L LQHILFLHQ H73 (VWH QHYRLH GH SUXGHQ  vQDLQWH GH D IDFH SXEOLFH
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serios n cadrul guvernului.
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angajamentelor pe termen lung.
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ajutorului donatorilor n sectoarele prioritare.
Programarea ajutorului donatorilor duce adesea la includerea unor noi programe n anii
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cheltuieli pe termen mediu nu trebuiesc elaborate prin procese deschise.
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fiscal pe termen mediu.
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crescnde a datoriei fiscale. n astfel de cadre ale cheltuielilor pe termen lung, cheltuielile
guvernamentale sunt, n general, divizate n trei grupe: (i) cheltuieli afectate n mod direct de
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2. Administrarea proiectelor
a. Ce este un proiect?
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ajutoare.
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proiectele trebuiesc puse ferm sub responsabilitatea ministerelor de resort.
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b. Ciclul proiectului
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cont unic de trezorerie pasiv, care include mai multe subconturi.

104

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4. Administrarea conturilor bancare guvernamentale
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106
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elaborat de trezorerie.
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bugetului.

106

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francez.

255

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implementare a acestuia.
b. Implementarea bugetului
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alocate

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Trebuiesc incluse nevoile financiare ale angajamentelor aflate n derulare

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256

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macroeconomic sau n sistemul de administrare a taxelor poate afecta colectarea veniturilor.
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administrare a taxelor.
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a taxelor, sunt de asemenea de ajutor.
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colectarea acestor venituri.
2. Prognozele n cursul lunii
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SO L

257

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D. Administrarea Datoriei Guvernamentale

1. Probleme generale
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107

n Canada SURLHFWXO GH OHJH SULYLQG FRQWUDFWDUHD GH vPSUXPXWXUL FDUH VWDELOHWH SODIRQXO DQXDO DO
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108

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trimestru.

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109
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casnice.
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PDULvQPXOWH ULvQWUDQ]L LH8WLOL]DUHDGHULYDWHORUQHFHVLW XQvQDOWJUDGGHH[SHUWL] LSUH]LQW ULVFXUL
VXEVWDQ LDOHQDIDUDFD]XULORUH[FHS LRQDOHDFHVW WHKQLF QXDUWUHEXLOXDW vQFRQVLGHUDUHvQDVWIHOGH UL
5HVSRQVDELOLWDWHD SHQWUX IRUPXODUHD SROLWLFLL GDWRULLORU L SHQWUX ILQDQ DUHD GHILFLWXOXL EXJHWDU
WUHEXLH V  U PkQ  vQ VDUFLQD PLQLVWHUXOXL ILQDQ HORU vQV  HVWH QHFHVDU  R VWUkQV  FRRUGRQDUH FX EDQFD
FHQWUDO LWUHEXLHVFOXDWHvQFRQVLGHUDUHHIHFWHOHDVXSUDSROLWLFLLPRQHWDUHQPXOWH ULE QFLOHFHQWUDOHDX
PDL PXOWH FXQRWLQ H SULYLQG IXQF LRQDUHD SLH HORU ILQDQFLDUH GHFkW PLQLVWHUHOH ILQDQ HORU 'LVWULEX LD
UHVSRQVDELOLW LORUvQLPSOHPHQWDUHDSROLWLFLLGDWRULLORUWUHEXLHVWDELOLW vQIXQF LHGHFDSDFLW LOHWHKQLFHDOH
PLQLVWHUXOXL ILQDQ HORU GHJUDGXO GH GH]YROWDUH DO SLH HORUILQDQFLDUH L GH RELHFWLYHOH XUP ULWH Q XQHOH
ULEDQFDFHQWUDO HVWHUHVSRQVDELO SHQWUXH[HFX LDSROLWLFLLGDWRULLORULDGPLQLVWUDUHDYDORULORUPRELOLDUH
Q ULOHGH]YROWDWHvQV H[LVW vQDFHVWPRPHQWRWHQGLQ GHSODVDUHDDGPLQLVWU ULLGDWRULLORUFRPSOHWVXE
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110
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109
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Vezi, de pilda, Marea Britanie, Trezoreria MS (1997c).

259

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Q ULOH FX YHQLWXUL PHGLL GHVFKLGHUHD GLQ FH vQ FH PDL PDUH D SLH HORU ILQDQFLDUH WLQGH V
GLPLQXH]HGLIHUHQ HOHGLQWUHGDWRULDH[WHUQ LFHDLQWHUQ (YDOXDUHDSLH HLDFRSHU DWkWGDWRULDH[WHUQ FkW
L SROL HOH LQWHUQH VDX REOLJD LXQLOH HPLVH vQ YDOXW  VWUDLQ  L S VWUDWH GH HQWLW LOH VWU LQH FDUH DFRUG
vPSUXPXWXULOH 7RWXL DGPLQLVWUDUHD vPSUXPXWXULORU SHQWUX SURLHFWH L SURJUDPH QHFHVLW  SURFHGXUL
VSHFLILFH Q ULOH FX YHQLWXUL PLFL vPSUXPXWXULOH SHQWUX SURLHFWH L SURJUDPH FRQVWLWXLH FHD PDL PDUH
parte a datoriei externe.
6LVWHPHOH L SURFHGXULOH GH DGPLQLVWUDUH D GDWRULHL H[WHUQH SH WHUPHQ PHGLX WUHEXLH V  DFRSHUH
XUP WRDUHOHFDUDFWHULVWLFLLIXQF LL

Contractarea mprumuturilor1XPDLDXWRULWDWHDJXYHUQDPHQWDO PLQLVWHUXOILQDQ HORUWUHEXLHV

ILHDXWRUL]DW V FRQWUDFWH]HvPSUXPXWXULH[WHUQHLV DFRUGHJDUDQ LL

PSUXPXWXULOH SHQWUX SURJUDPH VSULMLQ SHQWUX ELODQ XO SO LORU LVDX EXJHW WUHEXLHVF LQFOXVH vQ
SODQXO ILQDQFLDU DQH[DW OD EXJHW Q XQHOH UL VHPQDUHD DFHVWRU vPSUXPXWXUL HVWH VXSXV  DSURE ULL
SDUODPHQWXOXL$FHDVWDFUHWHWUDQVSDUHQ DvQV SRDWHFDX]DvQWkU]LHUL$XWRUL]DUHDJOREDO DSODQXULORUGH
ILQDQ DUHSRDWHV ILHSUHIHUDELO vQV GHSLQGHGHFLUFXPVWDQ HLGHFDGUXOOHJDOLFRQVWLWX LRQDODO ULL
PSUXPXWXULOHSHQWUX SURLHFWH WUHEXLH V  ILQDQ H]H QXPDL SURLHFWHOH LQFOXVH vQ HVWLP ULOH SH PDL
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vPSUXPXWXULORUSHQWUXSURLHFWHWUHEXLHODUkQGXOHLSUH]HQWDW vQDFHVWHGRFXPHQWH/LVWDvPSUXPXWXULORU
SHQWUX SURLHFWH WUHEXLH DQH[DW  EXJHWXOXL DQXDO $FHDVW  OLVW  WUHEXLH V  SUH]LQWD VXPD WRWDO  D DFHVWRU
SURLHFWHLWHUPHQLLORU$DFXPPHQ LRQDPDQWHULRUvQ&DSLWROXOvPSUXPXWXULOHSHQWUXSURLHFWHVDX
FHOSX LQVXPDWRWDO DSURLHFWHORUSHFDUHJXYHUQXOLQWHQ LRQHD] V OHDXWRUL]H]HvQFXUVXODQXOXLILVFDO
WUHEXLHDSUREDWHGHF WUHSDUODPHQW

QUHJLVWUDUHDWUDQ]DF LLORU7UHEXLHvQUHJLVWUDWHWRDWHWUDQ]DF LLOHGHvPSUXPXWLQFOXVLYFHOHOHJDWH

GHvPSUXPXWXULOHFRQWUDFWDWHLJDUDQWDWH SO LOH GLUHFWH SO LOH VFDGHQWH UHHDORQDUHD DFKLWDUHD
GDWRULLORUDQXODUHDS U LLQHSO WLWHDXQXLvPSUXPXWLPRGLILF ULOHGLQWHUPHQLLvPSUXPXWXULORU

3HQWUX D IDFLOLWD FRPSDUD LD L FRQWDELOL]DUHD HVWH PDL ELQH V  ILH vQUHJLVWUDWH WUDQ]DF LLOH
individuale, dect date agregate. De exemplu, sunt mai simplu de comparat retragerile individuale
H[SULPDWHvQYDOXW VWUDLQ FXFKHOWXLHOLOHUHDOHH[SULPDWHvQPRQHGDLQWHUQ GHFkWGDWHOXQDUHDJUHJDWH
5DWDPHGLH GH VFKLPEvQWUROXQ  HVWHUDUHRUL HJDO  FX UDWD GH VFKLPE FDOFXODW  GLQ UHWUDJHULOH I FXWH vQ
cursul lunii.
2SUREOHP HVHQ LDO HVWHFROHFWDUHDLQIRUPD LLORUQPXOWH ULGDWHOHSULYLQGUHWUDJHULOHQXVXQW
GLVSRQLELOH OD vQGHPkQ  %LURXO GH DGPLQLVWUDUH D GDWRULHL vQUHJLVWUHD]  DGHVHD SO LOH QXPDL SH ED]D
LQIRUPD LLORU FRPXQLFDWH GH FHL FDUH DX DFRUGDW vPSUXPXWXO vQV  QX WR L DFHWLD WUDQVPLW LQIRUPD LLOH OD
WLPS'UHSWXUPDUHDDFXPVXEOLQLD] GLYHUVHLQVWLWX LLVXSUHPHGHFRQWXULFHQ]RULLQD LRQDOLQXSRWV
HIHFWXH]H DXGLWXUL VDWLVI F WRDUH vQWUXFkW GDWHOH SULYLQG GDWRULD QX SRW IL FRPSDUDWH FX UDSRDUWHOH GH
H[HFX LHEXJHWDU 'LVHPLQDUHDLQIRUPD LLORUvQWUHPLQLVWHUHOHGHUHVRUWDGPLQLVWUDWRULLGHSURLHFWLELURXO
GH DGPLQLVWUDUH D GDWRULHL HVWH DGHVHD QHDGHFYDW  5HWUDJHULOH GLQ vPSUXPXWXULOH DFRUGDWH QX VXQW
FRPXQLFDWH VLVWHPDWLF ELURXOXL GH DGPLQLVWUDUH D GDWRULHL 3URFHGXULOH GH GLVHPLQDUH D LQIRUPD LLORU
WUHEXLHVF vQ JHQHUDO vQW ULWH SULQ vQILLQ DUHD GH H[HPSOX D XQXL VLVWHP OXQDU GH UDSRUWDUH GH F WUH
DGPLQLVWUDWRULLGHSURLHFWLEHQHILFLDULLJDUDQ LLORUF WUHELURXOGHDGPLELVWUDUHDGDWRULHL'DWHOHGHODFHL
FDUH DX DFRUGDW vPSUXPXWXO L FHOH GH OD XWLOL]DWRUL WUHEXLHVF FRPSDUDWH VLVWHPDWLF $FHDVWD QHFHVLW  R

260

FRQWDELOL]DUH FRUHVSXQ] WRDUH D FRQWXULORU VSHFLDOH DOH SURLHFWHORU ILQDQ DWH GH ,), L WUDWDUHD DGHFYDW  D
YDULD LLORUUDWHLGHVFKLPEvQVLVWHPXOFRQWDELO

Administrarea datoriei(DORQDUHDSO LORULUHWUDJHULOHYLLWRDUHSUHFXPLLPSDFWXORSHUD LXQLORU

GH UHHDORQDUH WUHEXLHVF LQXWH vQ HYLGHQ  L DGXVH OD ]L vQ PRG UHJXODW SHQWUX D IXUQL]D ED]D
SURJQR]HORUPDFURHFRQRPLFHLSROLWLFLLGDWRULLORU

3URJQR]HOH SO LORU VH ED]HD]  SH WHUPHQLL DFRUGXULORU 7RWXL VWDELOLUHD VXPHL H[DFWH D SO LORU
VFDGHQWH QHFHVLW  LQIRUPD LL VXSOLPHQWDUH 0XOWH UL VH ED]HD]  H[FOXVLY SH VROLFLW ULOH FHORU FDUH DX
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GHSLOG FkQGVXPDSO LORUGHSLQGHGHYDORDUHDXQHLYDOXWH&RQWDELOLLFDUHDGPLQLVWUHD] GDWRULDWUHEXLH
V ILHFDOLILFD LvQDFHVWVHQVLWUHEXLHV RE LQ GHODFHLFDUHDXDFRUGDWvPSUXPXWXOLQIRUPD LLGHED]
SULYLQGPHWRGHOHGHFDOFXODOSO LORU
Q PRG VLPLODU XQHOH ELURXUL GH DGPLQLVWUDUH D GDWRULHL QX DX FRQWURO WRWDO DVXSUD HDORQ ULORU
SO LORU vQ YHGHUHD UHSURJUDP ULL DFRUGXULORU 3HQWUX D SURJQR]D UHSURJUDPDUHD HVWH VXILFLHQW XQ VLPSOX
PRGHOGHIRDLHFRQWDELO 3HQWUXDDGPLQLVWUDUHSURJUDPDUHDHDORQDUHDSO LORUOHJDWHGHUHSURJUDPDUHD
DFRUGXULORU WUHEXLH FDOFXODW  FX H[DFWLWDWH $FHDVW  SUREOHP  HVWH DFWXDOPHQWH UH]ROYDW  SULQ
111
LPSOHPHQWDUHDXQRU VLVWHPH GH DGPLQLVWUDUH D GDWRULHL FDUH LQFRUSRUHD]  DGPLQLVWUDUHD UHSURJUDP ULL .
$GHVHD GDWRULLOH vQWUHSULQGHULORU SXEOLFH L FKLDU GDWRULLOH SULYDWH VXQW DSUREDWH GH JXYHUQ SULQWUR
RSHUD LXQHGHUHHDORQDUH*XYHUQXOWUHEXLHV U VSXQG SHQWUXDFHDVW RSHUD LXQHLWUHEXLHV SULPHDVF
vQDSRLVXPDGHODHQWLWDWHDFDUHDEHQHILFLDWGHUHHDORQDUHQPRGQRUPDOGHDFRUGXULOHGHUHHDORQDUHDU
WUHEXL V  EHQHILFLH]H QXPDL JXYHUQXO LDU vQWUHSULQGHULOH DU WUHEXL V  UHWXUQH]H DFHVWXLD EDQLL SH ED]D
HDORQ ULLLQL LDOHDSO LORU

111

Raportarea 6LVWHPXO GH UDSRUWDUH SHQWUX WUDQ]DF LLOH OHJDWH GH GDWRULL WUHEXLH V  FRUHVSXQG
QHYRLORUGHDQDOL] PDFURHFRQRPLF QHJRFLHULORUFXFHLFDUHDFRUG vPSUXPXWXOVDXFXDOWH UL
HODERU ULLSURJUDPHORUILQDQFLDUHLPRQLWRUL] ULLEXJHWXOXLQDFHVWVFRSvPSUXPXWXULOHWUHEXLHVF
FODVLILFDWH DGHFYDW 6LVWHPXO GH QRWLILFDUH DO % QFLL 0RQGLDOH RIHU  XQ FDGUX GH ED]  SHQWUX
UDSRUWDUHD GDWRULHL GDU WUHEXLH FRPSOHWDW DVWIHO vQFkW V  LD vQ FRQVLGHUDUH L DOWH QHYRL OHJDWH GH
PRQLWRUL]DUHD L SURJQR]DUHD ILQDQFLDU  vQ VSHFLDO FHOH UHIHULWRDUH OD HODERUDUHD SURJUDPHORU
financiare sau negocierea datoriei.

Contabilitatea ULOHFXVLVWHPFRQWDELOED]DWSHEDQLPRQLWRUL]HD] vQJHQHUDOLREOLJD LLOHGH

SODW DGREkQ]LORUODGDWRULLOHVFDGHQWHvQV DFHVWOXFUXQXHVWHVXILFLHQW(VWHQHFHVDUXQVLVWHPGH
FRQWDELOLWDWH SH ED]  GH DFXPXO UL FX GXEO  LQWUDUH 3O LOH QX VXQW I FXWH QXPDL vQ EDQL GLQ
FRQWXULOH EDQFDUHDOH JXYHUQXOXL FL L SULQ RSHUD LXQL OHJDWH GH GDWRULL UHHDORQ UL DFKLW UL SULQ
UHQXQ DUH HWF 2 FUHWHUH D REOLJD LLORU UHWUDJHUL GLQ vPSUXPXWXULOH H[WHUQH SRDWH FRUHVSXQGH
XQHL FUHWHUL D PLMORDFHORU ILQDQFLDUH SULQWUR RSHUD LXQH GH SUHOXQJLUH D XQXL vPSUXPXW H[WHUQ
FRQWUDFWDW GH DGPLQLVWUD LD FHQWUDO  SHQWUX ILQDQ DUHD LQYHVWL LHL XQHL vQWUHSULQGHUL SXEOLFH
5LVFXULOH OHJDWH GH JDUDQ LL L SUHOXQJLUH WUHEXLHVF HYDOXDWH L MXVWLILFDWH 3URFHGXULOH GH
FRQWDELOLWDWH WUHEXLHVF ED]DWH SH VWDQGDUGH FRQWDELOH UHFXQRVFXWH L QX SH RELHFWLYHOH GH SROLWLFD
GDWRULLORU'HH[HPSOXRRSHUD LXQHGHUHHDORQDUHDQWLFLSDW SRDWHILOXDW vQFRQVLGHUDUHvQWUXQ
SURJUDP ILQDQFLDU vQV  WUHEXLH DFXPXODW  vQ FRQWXUL QXPDL DWXQFL FkQG DUH ORF 1HUHVSHFWDUHD
VWDQGDUGHORUFRQWDELOHFRQIX]LDvQWUHGDWHOHSURJQR]DWHVDXRELHFWLYHOHGHSROLWLF LGDWHOHUHDOH
/D IHO FD L vQ FD]XO 6LVWHPXOXL GH $GPLQLVWUDUH D 'DWRULHL L $QDOL]  )LQDQFLDU  DO 81&7$' '0)$6
6LVWHPXOXL GH QUHJLVWUDUH L $GPLQLVWUDUH D 'DWRULHL DO 6HFUHWDULDWXOXL &RPPRQZHDOWKXOXL &6'506 L
VLVWHPHORU GH]YROWDWH GH R VHULH GH UL 0RGHOXO 3OXV GH 6XV LQHUH D 'DWRULHL '06 GH]YROWDW GH %DQFD
0RQGLDO LPSRUW GDWHGLQ GLYHUVHVLVWHPHGHDGPLQLVWUDUHDGDWRULHLvQ YHGHUHDDQDOL]HLFHULQ HORUILQDQ ULL
H[WHUQHLFXDQWLILF ULLHIHFWHORURSHUD LXQLORUGHXXUDUHDGDWRULLORU

261

SUHFXP L FRQIX]LD vQWUH RSHUD LXQLOH QRL FXP HVWH DFKLWDUHD XQHL GDWRULL SULQ UHQXQ DUH L
UHYL]XLULOH GLQ GDWHOH SURSULX ]LVH FUHD]  GLILFXOW L vQ LQWHUSUHWDUHD PXOWRU UDSRDUWH GH
DGPLQLVWUDUHD GDWRULHL 0HWRGHOH FRQWDELOH XWLOL]DWH SHQWUX RSHUD LXQL VSHFLILFH FD DFKLWDUHD SULQ
UHQXQ DUHDXQHLGDWRULLWUHEXLHVFLQGLFDWHvQUDSRDUWHOHSULYLQGGDWRULLOH
Q XQHOH UL vQ HOHJHULOH RUJDQL]DWRULFH GLQ FDGUXO JXYHUQXOXL SULYLQG DGPLQLVWUDUHD GDWRULHL
H[WHUQH VXQW IUDJPHQWDWH 0LQLVWHUXO ILQDQ HORU PLQLVWHUXO SODQLILF ULL VDX DO HFRQRPLHL PLQLVWHUXO
afacerilor externe, etc., pot fi implicate n administrarea datoriei (Husain, 1990).
0LQLVWHUXO ILQDQ HORU FDUH HVWH UHVSRQVDELO SHQWUX DGPLQLVWUDUHD ILVFDO  WUHEXLH V  U VSXQG  GH
DVHPHQHD GH SROLWLFD L DGPLQLVWUDUHD GDWRULHL $FHDVWD LPSOLF  DQDOL]DUHD SURLHFWHORU GH DFRUGXUL
YHULILFDUHD GDF  WHUPHQLL L FRQGL LLOH DFRUGXULORU GH vPSUXPXWXUL FRUHVSXQG QHYRLORU SROLWLFLL GDWRULHL L
FHOHLEXJHWDUHHYDOXDUHDLPSDFWXOXLYLLWRUDOFRVWXULORUFXSO LOHGREkQ]LORUODGDWRULLOHVFDGHQWHUHDOL]DUHD
QHJRFLHULORUILQDQFLDUHFRQWDELOLWDWHDLVLVWHPXOGHvQUHJLVWUDUHDGDWRULLORU
Q XQHOH UL VWDWLVWLFLOH SULYLQG GDWRULLOH VXQW LQXWH GH EDQFD FHQWUDO  'HL JXYHUQXO HVWH
UHVSRQVDELOLU VSXQ]DWRUSHQWUXDGPLQLVWUDUHDGDWRULHLDFHDVW vQ HOHJHUHRUJDQL]DWRULF HVWHDFFHSWDELO 
(DWUHEXLHV DVLJXUHRDFRSHULUHPDLFXSULQ] WRDUHDWUDQ]DF LLORUvQWUXFkWILHFDUHSODW HVWHHIHFWXDW SULQ
EDQFDFHQWUDO 7RWXLDFRORXQGHH[LVW RDVWIHOGHGLVWULEX LHDUHVSRQVDELOLW LORUXQLWDWHDGHVWDWLVWLF D
E QFLLFHQWUDOHWUHEXLHV UDSRUWH]HGHDVHPHQHDPLQLVWHUXOXLILQDQ HORUFDUHU VSXQGHGHDGPLQLVWUDUHDL
LPSOHPHQWDUHD SROLWLFLL GDWRULLORU H[WHUQH SH WHUPHQ PHGLX ([LVWHQ D D GRX  XQLW L GH VWDWLVWLFD XQD OD
EDQFDFHQWUDO LXQDODPLQLVWHUXOILQDQ HORUHVWHDGHVHDRVXUV GHFRQIX]LH
7UHEXLH I FXW  GLIHUHQ D vQWUH IXQF LLOH OHJDWH GH DGPLQLVWUDUHD GDWRULHL GH EXJHWDUHD L
SURJUDPDUHD LQYHVWL LLORU SH GH R SDUWH L DGPLQLVWUDUHD DMXWRUXOXL SH GH DOW  SDUWH %XJHWDUHD L
SURJUDPDUHD LQYHVWL LLORU FRQVWDX GLQ SULRULWL]DUHD SURJUDPHORU GH FKHOWXLHOL LDU ELURXO GH DGPLQLVWUDUH D
GDWRULHLQXDUWUHEXLV LQWHUYLQ vQDFHVWDVSHFWDODGPLQLVWU ULLFKHOWXLHOLORUSXEOLFH3HGHDOW SDUWHvQ
SULQFLSLX vPSUXPXWXULOH SHQWUX SURLHFWH WUHEXLH V ILQDQ H]H QXPDL DFHOH SURLHFWH FDUH VXQW LQFOXVH vQ
EXJHWVDXvQGRFXPHQWHOHGHSURJUDPDUHDFKHOWXLHOLORUSHPDLPXO LDQL'DF QXVXQWHODERUDWHDXWRUL]D LL
GHWDOLDWH SHQWUXDQJDMDPHQWHED]DWHSH HVWLP UL SH PDL PXO L DQL VDX SURJUDPH GH LQYHVWL LL PLQLVWHUXO
ILQDQWHORUWUHEXLHV YHULILFHGDF vPSUXPXWXOSHQWUXSURLHFWHVWHFRPSDWLELOFXSROLWLFDJXYHUQDPHQWDO L
FX LQWHOHILVFDOHSHWHUPHQPHGLX3HGHDOW SDUWHILHFDUHvPSUXPXWWUHEXLHVXSXVVFUXWLQL] ULLELURXOXLGH
administrare a datoriilor.
3. Granturile
$D FXP PHQ LRQDP DQWHULRU FKHOWXLHOLOH ILQDQ DWH GLQ JUDQWXUL H[WHUQH LQFOXVLY JUDQWXUL vQ
QDWXU  WUHEXLHVF EXJHWDWH vQUHJLVWUDWH L MXVWLILFDWH (VWH QHFHVDU XQ VLVWHP FHQWUDOL]DW GH vQUHJLVWUDUH D
JUDQWXULORUH[WHUQHLDWUDQ]DF LLORUDIHUHQWHFDUHWUHEXLHOHJDWGHVLVWHPXOFRQWDELOJHQHUDODOJXYHUQXOXL
Pentru monitorizarea granturilor pot fi necesare mecanisme de raportare speciale (compararea rapoartelor
DJHQ LLORU FDUH FKHOWXLHVF FX GDWHOH SULPLWH GH OD GRQDWRUL QV  GLQ SHUVSHFWLYD SULQFLSLLORU JHQHUDOH
vQ HOHJHULOH SULYLQG WUDQ]DF LLOH FRQWDELOH I FXWH GLQ JUDQWXUL VXQW VLPLODUH FX vQ HOHJHULOH SULYLQG
FRQWDELOLWDWHDLPRQLWRUL]DUHDGDWRULLORU7UH]RUHULDVDXGHSDUWDPHQWXOFHQWUDOGHFRQWDELOLWDWHGDF HVWH
VHSDUDWGHWUH]RUHULHWUHEXLHV  LQ XQUHJLVWUXFHQWUDODOJUDQWXULORU
Problemele speciale legate de administrarea fondurilor de pre-aderare ale UE sunt analizate n
Capitolul 10.

E. Administrarea Patrimoniului Guvernamental

262

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F WUHJXYHUQSODWDXQRUJDUDQ LLQHRQRUDWHGHGDWRUQLFLHWF7UH]RUHULDWUHEXLHV vQUHJLVWUH]HLV MXVWLILFH
DFHVWHPLMORDFH(DWUHEXLHV DGPLQLVWUH]HvPSUXPXWXULOHDFRUGDWHGHJXYHUQvQVSHFLDOSULQDXWRUL]DUHD
SO LORULXUP ULUHDHIHFWX ULLORU(DWUHEXLHV DLEHDFFHVODLQIRUPD LLOHILQDQFLDUHSULYLQGvQWUHSULQGHULOH
vQ FDUH JXYHUQXO DUH DF LXQL V  PRQLWRUL]H]H SODWD GLYLGHQGHORU L V  UH]ROYH DVSHFWHOH ILQDQFLDUH DOH
SULYDWL] ULL
QPRGVLPLODUWUHEXLH LQXWLXQUHJLVWUXDOEXQXULORULPRELOHFDUHWUHEXLHDXGLWDWUHJXODWILHGH
WUH]RUHULHILHGHDOWGHSDUWDPHQWDOPLQLVWHUXOXLILQDQ HORU)LHFDUHDFKL]L LHLvQVWU LQDUHGLQSURSULHWDWHD
VWDWXOXL WUHEXLH V  VH FRQIRUPH]H VWDQGDUGHORU L UHJOHPHQW ULORU HPLVH GH PLQLVWHUXO ILQDQ HORU VDX
WUH]RUHULHLWUHEXLHV ILHEXJHWDW 

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DJHQ LLOHFDUHFKHOWXLHVFDXFRQWXULODE QFLFRPHUFLDOHIRQGXULOHVXQWHOLEHUDWHGLQFRQWXOGHWUH]RUHULHGH
OD EDQFD FHQWUDO  Q PRG PDL JHQHUDO E QFLOH FHQWUDOH VXQW DJHQ LL ILVFDOL DL JXYHUQHORU L GHVI RDU
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112
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relevante
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Principalele riscuri n mediul controlului financiar sunt:

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Pierderi financiare

Pierderea ncrederii publice

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mai mult dect introducerea unor controale care sunt apoi lasate n sertar.

269

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incorecte. n acest scop pot fi folosite o serie de mijloace:

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Controalele privind aprovizionarea. Acestea au fost discutate n Capitolul 8.

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controlului.

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C. Auditul Intern
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pentru toate serviciile publice.
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Octombrie 1996
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Ianuarie 1997
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500
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'DQHPDUFD&KHOWXLHOLOHFX'REkQ]LOHL3HQVLLOH$QJDMD LORU7UDWHSH%D] $FXPXODWLY

)LQODQGD3O LOH7UDQVIHUXULORUQXVXQWSH%D] $FXPXODWLY
0DUHD%ULWDQLH%XJHWSH%D] GH$FXPXO UL7RWDOHvQ9LJRDUHvQ$QXO)LVFDO
6WDWHOH8QLWH&KHOWXLHOLOHFX'REkQ]LOH$QXPLWH3ODQXULGH3HQVLLSHQWUX$QJDMD LL3URJUDPH
GHPSUXPXWXULL*DUDQ LL7UDWDWHSH%D] $FXPXODWLY
Sursa: OECD (2000)

Tabelul 11.2.3/$185,'(75(&(5($%8*(78/8,/$2%$= $&808/$7,9

,QWURGXFHUHD%XJHW ULL%D]DWH
SH$FXPXO UL7RWDOH
Canada
Coreea
Danemarca
(OYH LD
Germania
Olanda
Portugalia
Suedia

3UH]HQWDUHGH,QIRUPD LL
Suplimentare legate de
%D]D$FXPXODWLY

X (1)
X (1)
X
X (1)
X
X
X
X (1)

Nota:
/XDW vQFRQVLGHUDUHvQPRGDFWLY
Sursa: OECD (2000)

Q,VODQGDDORF ULOHVXQWSUH]HQWDWH3DUODPHQWXOXLDWkWSHED] DFXPXODWLY FkWLSHED]

GH EDQL 2 DVWIHO GH SUH]HQWDUH QX ULGLF  SUREOHPH vQ SULYLQ D UHJXOLORU FODVLFH DOH FRQIRUP ULL
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dominate de negocieri colective1313HQWUXDHYLWDDFHVWHULVFXUL ULOHvQWUDQ]L LHDUWUHEXLV QX
131

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313

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$D FXP PHQ LRQDP DQWHULRU YDORDUHD QHW  HVWH R P VXU  D ELODQ XOXL PLMORDFHORU L
REOLJD LLORU JXYHUQXOXL 8QLL PDFURHFRQRPLWL DUJXPHQWHD]  XUPkQG R DERUGDUH PRQHWDULVW
RUWRGR[ F vQVFRSXOVWDELOL] ULLPDFURHFRQRPLFHWUHEXLHOXDWvQFRQVLGHUDUHYHQLWXOSHUPDQHQW
DO ULLFDUHGHSLQGHGHYDORDUHDQHW DJXYHUQXOXL7RWXLDFHDVWDQXHVWHRRSLQLHXQLYHUVDO L
HVWHQHFHVDU RFHUFHWDUHHFRQRPLF PDLDP QXQ LW DDFHVWHLWHPH132.
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PHGLXOXL $FHVW LPSDFW HVWH HVWLPDW SULQ ELODQ XO SUREDELO DO IOX[XULORU GH YHQLWXUL SO L
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&RQWDELOLWDWHD SH JHQHUD LL FDOFXOHD]  SHQWUX R SHULRDG  OXQJ  YDORDUHD FXUHQW  D
FRQVXPXOXL SXEOLF WD[HORU GDWRULLORU L WUDQVIHUXULORU LQWHUJHQHUD LL SHQVLL SHQWUX XQ VHW GH
LSRWH]HGHPRJUDILFHLGHFUHWHUHHFRQRPLF LSHQWUXRUDW GHUHGXFHUHVSHFLILF (D LQHVHDPD
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SULQ DGXQDUHD YDORULL SUH]HQWH D SULPLULORU PLQXV SO LOH SH FDUH JXYHUQXO VH DWHDSW  V  OH
FROHFWH]HvQFXUVXOYLH LLJHQHUD LHLYL]DWH134.
&RQWDELOLWDWHDSHJHQHUD LLHVWHFRQVLGHUDW DILXQLQVWUXPHQWLPSRUWDQWSHQWUXGHVFULHUHD
IHOXOXLvQFDUHEXJHWXOJXYHUQDPHQWDODIHFWHD] GLVWULEX LDYHQLWXULORULEXQ VW ULLvQWUHJHQHUD LL
L HVWH R P VXU  HVHQ LDO  D VDUFLQLL LPSXVH GH SROLWLFLOH EXJHWDUH DFWXDOH L YLLWRDUH DVXSUD
JHQHUD LLORU SUH]HQWH VL XUP WRDUH Q DFHODL WLPS HVWH XQ LQGLFDWRU LPSRUWDQW DO IHOXOXL vQ FDUH
EXJHWXODIHFWHD] HFRQRPLVLULOHQD LRQDOHLLPSOLFLWUDWHOHGREkQ]LORULFUHWHUHDHFRQRPLF 

DORF UL ED]DWH SH DFXPXO UL XQ SODQ SULYLQG EDQLL FRQYHQLW vQWUH 7UH]RUHULH L DJHQ LLOH FDUH FKHOWXLHVF L
UDSRDUWH GH PRQLWRUL]DUH OXQDUH DOH IRORVLULL DORF ULORU HODERUDWH GH GHSDUWDPHQWH L WUDQVPLVH 7UH]RUHULHL L
%LURXOXLGH &RQWXUL$FHVWHFRQWURDOHH[ DQWH DFRSHU  QHYRLOH JOREDOH GH EDQL DOH DJHQ LLORU FDUH FKHOWXLHVF
vQV QXVXQWVSHFLILFDWHvQDORF ULLQGLYLGXDOH9H]L6FRWW
132
133
134

$FHDVW SUREOHP HVWHDQDOL]DW GH%XLWHU

Vezi Towe (1993).

2 JHQHUD LH HVWH GHILQLW  F  ILLQG SHUVRDQHOH Q VFXWH vQ DFHODL DQ vPS U LWH vQ E UED L L IHPHL $FHDVW
GLIHUHQ LHUHUHFXQRDWHH[LVWHQ DXQRUPRGHOHGLIHULWHGHSO LGHWD[HLSULPLULGHEHQHILFLLSHQWUXFHOHGRX
grupuri. Pentru mai multe detalii vezi Buiter (1996).

314

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PHWRGDWUDGL LRQDO GHFRQWDELOL]DUHDYHQLWXULORULFKHOWXLHOLORUJXYHUQXOXL(LDXDUJXPHQWDWF
DERUGDUHD WUDGL LRQDO  VH FRQFHQWUHD]  QXPDL SH WHUPHQXO IRDUWH VFXUW GHWHUPLQkQG DVWIHO R
LQIOXHQ DUHDSROLWLFLLILVFDOHLQXLDvQVHDP LPSOLFD LLOHYLLWRDUHDOHSROLWLFLORUJXYHUQDPHQWDOH
(LDXFUH]XWGHDVHPHQHDF GHIDSWFDGUXOFRQFHSWXDOFDUHIXQGDPHQWHD] PHWRGDWUDGL LRQDO
GH FRQWDELOL]DUH D YHQLWXULORU L FKHOWXLHOLORU JXYHUQDPHQWDOH QX PDL H[LVW  LDU FODVLILF ULOH VXQW
DUELWUDUHLXQHRULPDQLSXODWHGLQPRWLYHSROLWLFH135.
(FKLWDWHDvQWUHJHQHUD LLFHUHFDDFHVWHIOX[XULV ILHHFKLOLEUDWHSHQWUXDHYLWDFUHDUHDGH
VDUFLQLDVXSUDJHQHUD LLORUYLLWRDUH$VWIHOGHFDOFXOHVH IDFvQPDLPXOWH UL68$ DIRVWSULPD
DU  2(&' FDUH D IRORVLW FRQWDELOLWDWHD SH JHQHUD LL SULQ SUH]HQWDUHD XQRU DVWIHO GH FRQWXUL vQ
EXJHWXO QD LRQDO DO DQXOXL ILVFDO  $OWH FkWHYD UL 2(&' DX XUPDW PRGHOXO LQFOX]kQG
*HUPDQLD,WDOLD1RXD=HHODQG 1RUYHJLD6XHGLDLPDLUHFHQW2ODQGD
6WXGLLHIHFWXDWHGH)0,L2(&'DXFRQFOX]LRQDWF GDWHILLQGSRWHQ LDOHOHVODEiciuni ale
FRQWXULORU SH JHQHUD LL SULYLWH FD P VXU  D IHOXOXL vQ FDUH EXJHWXO JXYHUQDPHQWDO DIHFWHD]
GLVWULEX LDYHQLWXULORULHFRQRPLVLULORUvQWUHJHQHUD LLHVWHQHFHVDU PXOW SUHFDX LHvQXWLOL]DUHDL
LQWHUSUHWDUHDORUQDEVHQ DXQHLDQDOL]HH[SOLFLWHDLPSOLFD LLORULQWHUJHQHUD LLDOHSURJUDPXOXLGH
FRQVXPJXYHUQDPHQWDODXQRUGRYH]LFRQYLQJ WRDUHF PRGHOXOXQXLFLFOXGHYLD FDUDFWHUL]HD]
vQ PRG DGHFYDW FRPSRUWDPHQWXO GH FRQVXP SULYDW L D XQXL PRGHO ELQH DUWLFXODW DO
UHSHUFXUVLXQLORU SROLWLFLL EXJHWDUH DVXSUD HFKLOLEUXOXL JHQHUDO FHHD FH VH DWHDSW  V  LQGLFH
FRQWXULOHSHJHQHUD LLSRDWHILWRWDOvQHO WRU&RQWDELOLWDWHDSHJHQHUD LLHVWHIRORVLW QXPDLFDXQ
LQVWUXPHQW DQDOLWLF SHQWUX LOXVWUDUHD SULQFLSDOHORU WHQGLQ H DOH SROLWLFLL JXYHUQDPHQWDOH136 $D
FXPUHPDUF 3UHPFKDQGFRQWXULOHSHJHQHUD LLSRWVHUYLvQFHOPDLEXQFD]QXPDLFDGDWH
DQDOLWLFHPDLDOHVGDWRULW QDWXULLDJUHJDWHDDQDOL]HLLLPSXWD LLORULPSOLFDWH137. Mai mult, pentru
DSUHVXSXQHXQLPSDFWVHPQLILFDWLYDOFRQWDELOLW LLSHJHQHUD LLDVXSUDSROLWLFLLUHDOHSROLWLFLHQLL
LRSLQLDSXEOLF GLQvQWUHDJD OXPH DU DYHD QHYRLH GH R SHUVSHFWLY  WHPSRUDO  PXOW PDL OXQJ
GHFkWHVWHFD]XOvQJHQHUDO$DFXPUHPDUFD-RKQ0H\QDUG.H\QHVFXPXOWWLPSvQXUP 3H
WHUPHQOXQJWR LYRPILPRU L
7UHEXLHVXEOLQLDWvQV F DFHDVW FRQWDELOLWDWHSHJHQHUD LLHVWHRWHKQLF IRDUWHUHFHQW L
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cheltuieli, anumite cheltuieli sunt grupate ca servind predominant tinerii sau vrstnicii iar pentru
GLVWULEX LHVHXWLOL]HD] ED]DSHFDSGHORFXLWRU0DLPXOWFRQWXULOHSHJHQHUD LLSRWILvQW ULWHSULQ
GLYL]DUHD PDL PXOWRU FDWHJRULL GH FKHOWXLHOL SHVWH JHQHUD LL L SULQ LQFRUSRUDUHD XQXL RUL]RQW GH
WLPSUHWURVSHFWLYvQFDUHWD[HOHLEHQHILFLLOHVXQWFDOFXODWHQXQXPDLSHQWUXUHVWXOYLH LLILHF UHL
JHQHUD LLFLLUDSRUWDWODWD[HOHSO WLWHLEHQHILFLLOHSULPLWHvQDQLLSUHFHGHQ L$FHDVWDDUWUHEXLV
RIHUHED]DXQRUFRPSDUD LLPDLEXQHvQWUHJHQHUD LL138.
135

Vezi OECD (1997b), paginile 14-15, pentru mai multe detalii.

136

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137

2DQDOL] DFRQGL LLORUYDOLGLW LLPHWRGRORJLHLFRQWDELOLW LLSHJHQHUD LLSRDWHILJ VLW OD%XLWHU

138

9H]L2(&'ESDJLQLOHSHQWUXRDQDOL] PDLGHWDOLDW DDFHVWRUSUREOHPH

315

0 VXUDUHDFRVWXULORU
a. Costuri totale
&RVWXULOHWRWDOHDOHSURJUDPHORULQFOXGFRVWXULOHEXQXULORULVHUYLFLLORUDFKL]L LRQDWHL
IRORVLWHvQFXUVXOSHULRDGHLvQFDX] LFRQVXPXOGHPLMORDFHIL[H
,QIRUPD LLOHSULYLQGFRVWXULOHSRWILXWLOL]DWHvQXUP WRDUHOHGRPHQLL139:

%XJHWDUHD L FRQWUROXO FRVWXULORU ,QIRUPD LLOH SULYLQG FRVWXULOH DFWLYLW LORU GLQ FDGUXO
SURJUDPHORU SRW IL IRORVLWH FD ED]  SHQWUX HVWLPDUHD YLLWRDUHORU FRVWXUL OD HODERUDUHD L
UHYL]XLUHDEXJHWHORU2GDW EXJHWHOHDSUREDWHLH[HFXWDWHLQIRUPD LLOHSULYLQGFRVWXULOHSRWIL
XWLOL]DWHODHODERUDUHDEXJHWXOXLXUP WRU

0 VXUDUHDSHUIRUPDQ HLLHYDOXDUHDSURJUDPHORU0 VXUDUHDFRVWXULORUHVWHSDUWHLQWHJUDQW

GLQP VXUDUHDHILFLHQ HLLHILFDFLW LLSURJUDPHORU

&DOFXODUHDUDPEXUV ULORULVWDELOLUHDRQRUDULLORULWD[HORUGHXWLOL]DUH6WDELOLUHDSUH XULORU

SHFDUHDJHQ LLOHJXYHUQDPHQWDOHOHSHUFHSSHQWUXVHUYLFLLOHIXUQL]DWHGHH[HPSOXSDDSRDUWH
LvQUHJLVWUDUHDGHILUPHHVWHSDU LDORSUREOHP GHSROLWLF vQV SHQWUXDFRPSDUDLHYDOXD
GLYHUVH RS LXQL GH SROLWLF  HVWH QHFHVDU  R EXQ  P VXUDUH D FRVWXULORU WRWDOH DOH VHUYLFLLORU
livrate.

7HVWDUHDSLH HL7HVWDUHDSLH HLQHFHVLW FRPSDUDUHDFRVWXULORUEXQXULORULVHUYLFLLORUSURGXVH

GHDJHQ LLOHJXYHUQDPHQWDOHFXDOHFHORUSURGXVHGHVHFWRUXOSULYDWSHED] GHDVHP QDUH

([SHULHQ HOH GH P VXUDUH D FRVWXULORU DGPLQLVWUD LHL FHQWUDOH SH VFDU  ODUJ  GDWHD]  GLQ
FkQGvQ68$DIRVWODQVDWXQH[HUFL LXFXSULQ] WRUGHEXJHWDUHDSHUIRUPDQ HLFDXUPDUHD
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DIRVWRUHXLW 'LILFXOW LOHDS UXWHvQP VXUDUHDFRVWXULORUSULYHDXDWkWSUREOHPHOHWHKQLFHFkWL
IDSWXO F  JXYHUQXO HUD PDL SUHRFXSDW GH IXUQL]DUHD VHUYLFLXOXL GHFkW GH UHFXSHUDUHD FRVWXULORU
3UHPFKDQG  &X WRDWH DFHVWHD P VXUDUHD FRVWXULORU D F S WDW UHFHQW XQ QRX LPSXOV vQ
FkWHYD UL vQ YHGHUHD vQILLQ ULL XQRU LQVWUXPHQWH GH vPEXQ W LUH D SHUIRUPDQ HL VHUYLFLLORU
JXYHUQDPHQWDOH ([HPSOXO  IXUQL]HD]  R FRPSDUD LH VFKHPDWLF  vQWUH SO LOH E QHWL L
costurile totale.
Exemplul 11.2.&203$5$ ,(175(&26785,/(727$/(,3/

,/(% 1(7,

3O LOHE QHWLH[FOX]kQGFKHOWXLHOLOHGHFDSLWDO

'HSUHFLHUHDPLMORDFHORUIL]LFHvQFXUVXOSHULRDGHLvQFDX]
139

3UHOXDWvQPDUHSDUWHGLQ&RQFHSWHL6WDQGDUGH0DQDJHULDOHGH&RQWDELOLWDWHD&RVWXULORUSHQWUX*XYHUQXl
)HGHUDO DO %LURXOXL GH $GPLQLVWUDUH L %XJHW 20% DO 68$ 3UH]HQWDUH D 6WDQGDUGHORU &RQWDELOH
5HFRPDQGDWHQXP UXO

316

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/LYU ULQHSO WLWHGLQFXUVXOSHULRDGHLUHVSHFWLYH
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9DULD LLDOHFRQWXULORUGHDYDQVXUL
6WRFXULOXFU ULILQDQ DWHFXSO LvQDYDQVDQWHULRDUH
3O LvQDYDQVHIHFWXDWHvQFXUVXOSHULRDGHLUHVSHFWLYH
9DULD LLvQLQYHQWDUHvQFXUVXOSHULRDGHLUHVSHFWLYH
,QYHQWDUHFRQVXPDWHLSLHUGHUL
&UHWHULvQLQYHQWDUH
+ Costul serviciilor furnizate altor programe / centre de cost
- Costul serviciilor furnizate altor programe / centre de cost
= Costuri totale
3HQWUX HYDOXDUHD FRVWXULORU WRWDOH VXQW QHFHVDUH XUP WRDUHOH HOHPHQWH L R vQUHJLVWUDUH
FRPSOHW DPLMORDFHORUIL]LFHLLQYHQWDUHORULLHVWLP ULDOHGHSUHFLHULLLLLLVLVWHPHVROLGHGH
P VXUDUHDFRVWXULORUvQWUXFkWFRVWXULOHDGPLQLVWUDWLYHLXWLOL]DUHDvQFRPXQDHFKLSDPHQWHORUGH
F WUHSURJUDPHVDXDFWLYLW LGLIHULWHWUHEXLHLPSXWDWHILHF UXLSURJUDPDFWLYLWDWHvQSDUWH
E6LVWHPHGHP VXUDUHDFRVWXULORU
Costurile totale cuprind: (i) costurile directe sau variabile care pot fi percepute pentru
EXQXULOH L VHUYLFLLOH SURGXVH SUHFXP VDODULLOH L FRVWXULOH PDWHULLORU SULPH L LL FRVWXULOH
LQGLUHFWH VDX IL[H DGPLQLVWUDWLYH vPS UW LWH GH PDL PXOWH UH]XOWDWH Q FDGUXO GHSDUWDPHQWHORU
JXYHUQDPHQWDOHSUREOHPDDORF ULLFRVWXULORULQGLUHFWHSHUH]XOWDWHHVWHGHRLPSRUWDQ VSHFLDO 
vQWUXFkWDFHDSDUWHDUHVXUVHORUFHQXSRDWHILSXV vQVDUFLQDXQXLVLQJXUUH]XOWDWHVWHvQJHQHUDO
VHPQLILFDWLY  $FHDVW  DORFDUH HVWH DGHVHD DUELWUDU  VDX GHULYDW  GLQWUXQ UDSRUW VLPSOX GH
H[HPSOX FRVWXO GLUHFW GH PXQF  DO UH]XOWDWXOXL 8WLOL]DUHD PHWRGHORU DUELWUDUH GLPLQXHD]
FRQVLGHUDELOXWLOLWDWHDP VXU ULLFRVWXULORUSHQWUXDGPLQLVWUDUHVDXOXDUHDGHFL]LLORU
Metodele de calculare a costurilor sunt elemente ale sistemelor administrative140. Ele sunt
GHVWLQDWH vQ PRG VSHFLDO WUDW ULL SUREOHPHORU OHJDWH GH DORFDUHD FRVWXULORU LQGLUHFWH &DOFXODUHD
FRVWXULORUSHED] GHDFWLYLW L$%&DIRVWDFFHSWDW vQLQGXVWULLOHGHIDEULFDUHLVHUYLFLL(VWH
XWLOL]DW GHXQHOHJXYHUQHXQHRULDO WXULGHDOWHPHWRGHGHFDOFXODUHDFRVWXULORU141.
6LVWHPHOH$%&XUP UHVFFRVWXULOHLQGLYLGXDOHvQDSRLSkQ ODDFWLYLWDWHDSULPDU $FHDVW
DERUGDUHFRQVW GLQXUP WRULLSDL142LLGHQWLILFDUHDDFWLYLW LORUvQFDGUXOXQLW LLRUJDQL]DWRULFH
VDX DO SURLHFWXOXL LL DWULEXLUHD GH UHVXUVH DFHVWRU DFWLYLW L FRVWXULOH UHVXUVHORU SRW IL DWULEXLWH
DFWLYLW LORU GLUHFW VDX SRW IL HVWLPDWH SULQ XWLOL]DUHD XQRU VWXGLL L D DOWRU WHKQLFL LLL
140

3UREOHPHOHJDWHGHVLVWHPHOHGHDGPLQLVWUDUHDFRVWXULORULDSOLFDUHDORUvQFDGUXOJXYHUQXOXLVXQWDQDOL]DWHGH
Premchand (1993).

141

&DvQ68$L1RXD=HHODQG 

142

20%&RQFHSWHL6WDQGDUGH0DQDJHULDOHGH&RQWDELOLWDWHD&RVWXULORUSHQWUX*XYHUQXO)HGHUDO3UH]HQWDUH
D6WDQGDUGHORU&RQWDELOH5HFRPDQGDWHQXP UXO

317

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DWULEXLUHD FRVWXULORUDFWLYLW LORUUH]XOWDWHORUSULQGHWHUPLQDQ L DL FRVWXULORU 8Q GHWHUPLQDQW DO
FRVWXULORUSRDWHILFDOFXODWvQPDLPXOWHIHOXULGHH[HPSOXGHFkWHRULHVWHUHDOL]DW RDFWLYLWDWH
SHQWUX D SURGXFH XQ WLS VSHFLILF GH UH]XOWDW VDX GXUDWD GH WLPS D XQHL DFWLYLW L 8Q PRGHO GH
IXQF LRQDUHD$%&HVWHSUH]HQWDWvQ([HPSOXO
0HWRGHOH GH FDOFXODUH D FRVWXULORU IXUQL]HD]  LQVWUXPHQWH SHQWUX DQDOL]DUHD ORU vQV
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Exemplul 11.3.(;(03/8'(&$/&8/$5($&2678/8,3(%$=$$&7,9,7

,/25

Costul Unitar al Unui Cec de Beneficii

al Unui Veteran Procesat pentru
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(n dolari SUA)
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la procesarea a 700.000 cecuri C&P
700.000 $
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la procesarea a 700.000 cecuri C&P
20.000 $
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n cursul anului fiscal curent s-ar ridica la 500.000 $, atribuirea de
FRVWXULLQGLUHFWHF WUH& 3DUIL
350.000 $
Cheltuieli totale:
1.070.000 $
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1.53 $
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318

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furnizate.
4. Taxele pe capital
Pentru a justifica costurile totale ale mijloacelor de capital utilizate n furnizarea de
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bugetelor lor (ulterior, o serie de departamente au negociat cu trezoreria rate speciale) (Scott,
1996).
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2001-2002.

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144

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Pentru mai multe detalii vezi Premchand (1995).

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ntregimea ,QIRUPD LLOH DJUHJDWH WUHEXLH V  DFRSHUH WRDWH DVSHFWHOH UHOD LLORU ILQDQFLDUH DOH
guvernului.

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mai citibile.

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rapoartele preliminare au fost publicate.

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321

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cele financiare cu scopuri generale, elaborate pentru un public mai larg, poate ajuta la definirea
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grupuri de interese.

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se concentreze pe eficacitatea programului. Pentru a furniza un feedback celor care iau deciziile,
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transparente.

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(1994).

379

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asupra rezultatelor unei politici sau a unui program guvernamental (variabile dependente). Programul
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statistice. De exemplu, unele modele sunt sau au fost utilizate pentru evaluarea efectelor politicii UE
privind Fondurile Structurale. Modelele de tip Echilibru General Calculabil (CGE) sunt uneori folosite
pentru evaluarea impactului politicilor de taxe sau a programelor de redistribuire a veniturilor. Modelele
FDX]DOHWLQGV ILHXWLOL]DWHvQVLWXD LLvQFDUHH[LVW GHMDGRYDGDXQHLUHOD LLvQWUHYDULDELOHOHLQGHSHQGHQWHL
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completare la alte metode de evaluare.
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reale ale programului au fost justificate de beneficiile sale reale.
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381

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Introducere

Descrierea programului din punct de vedere al nevoilor, obiectivelor, sistemelor de livrare, etc.
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 8Q FHQ]RU H[WHUQ VXE IRUPD XQHL LQVWLWX LL VXSUHPH GH FRQWXUL FDUH HVWH LQGHSHQGHQW  GH JXYHUQ L
UDSRUWHD] vQID DSDUODPHQWXOXL"
2FRPLVLHSDUODPHQWDU VSHFLDO FDUHV VWXGLH]HUDSRUWXOILQDOLUDSRDUWHOHDXGLWXOXLH[WHUQ"
2SURFHGXU SULQFDUHSDUODPHQWXOV YRWH]HDFFHSWDUHDUDSRUWXOXLILQDOLGHVF UFDUHDUHVSRQVDELOLW LL
guvernului pentru acesta?

396

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QFD]XOvQFDUHQXVHFDGHGHDFRUGDVXSUDEXJHWXOXLvQSDUODPHQWRSURFHGXU GHUHPHGLHUHFDUHV
VSULMLQHGLVFLSOLQDILVFDO "
 2 FRPLVLH SDUODPHQWDU  VSHFLDO  GH SLOG  FHD D EXJHWXOXL VDX FHD D ILQDQ HORU FDUH V  DQDOL]H]H
EXJHWXOLSROLWLFDILVFDO vQJHQHUDO"
$XWRULWDWHDFRPLVLHLGHEXJHWGHDWUHFHSHVWHVDXFHOSX LQGHDFRRUGRQDUHFRPDQG ULOHFRPLVLLORU
sectoriale?
3RVLELOLWDWHDFDSDUODPHQWXOV GH]EDW VDXV DSUREH LQWHOHFDGUXOXLILVFDOvQDYDQVID GHHVWLP ULOH
bugetare detaliate?
.......................................................................................................................................................
c. Aria bugetului
/HJHDDQXDO DEXJHWXOXLLQFOXGH
a) 9RWDUHDXQRUDORF ULFODUGHILQLWHSHQWUXDXWRULW LOHFDUHFKHOWXLHVF"
b) 7RDWHWUDQ]DF LLOHIRQGXULORUH[WUDEXJHWDUHVWDWXWDUHDO WXULGHEXJHW"
c) 7RDWHWUDQVIHUXULOHILVFDOHF WUHDXWRULW LOHVXEQD LRQDOHvQVFRSXULJHQHUDOHLVSHFLDOH"
d) 7RDWHLQYHVWL LLOHWUDQVIHUXULOHVDXDOWHWUDQ]DF LLvQWUHEXJHWLvQWUHSULQGHULOHGHVWDW"
e) 7UDQ]DF LLOHFXPLMORDFHLREOLJD LLGXSDWLSLFXGHWDOLLFRPSOHWHSHQWUXDUWLFROHOHPDMRUH"
f) 2FODX] SULYLQGvPSUXPXWXULOHFDUHV DXWRUL]H]HQRXOSODIRQDOGDWRULHLJXYHUQDPHQWDOHSHQWUX
anul fiscal?
'RFXPHQWD LDEXJHWDU vQDLQWDW SDUODPHQWXOXLLQFOXGH
a) 2ELHFWLYHOHGHSROLWLF ILVFDO FDGUXOPDFURHFRQRPLFED]DGHSROLWLF DEXJHWXOXLFRPSDUD LDFX
FULWHULLOHGHFRQYHUJHQ DOH8(LULVFXULOHILVFDOHPDMRUHLGHQWLILFDELOH"
b) ,QIRUPD LL FRPSOHWH SULYLQG FKHOWXLHOLOH DQWHULRDUH L FHOH SURLHFWDWH vQ ED]D RULF URUL DORF UL
permanente care nu sunt votate anual?
c) ,QIRUPD LLFRPSOHWHSULYLQGSODQXULOHILQDQFLDUHLRSHUD LXQLOHIRQGXULORUH[WUDEXJHWDUHVWDWXWDUH"
d) 7RDWH DMXWRDUHOH ILQDQFLDUH GH OD GRQDWRUL SUH]HQWDWH vQWUXQ FDGUX FDUH UHVSHFW  VWDQGDUGHOH GH
UDSRUWDUHSHQWUXDFWXDOHOHLYLLWRDUHOHIOX[XULILQDQFLDUH8("
e) 2H[SXQHUH DREOLJD LLORU FRQWLQJHQWH UH]XOWDWH GLQ JDUDQ LLOH RIHULWH GHVWDW SHQWUX GDWRULLOH XQRU
WHU HS U LLRHVWLPDUHDSO LORUSUREDELOHvQED]DDFHVWRUJDUDQ LLvQFXUVXODQXOXLEXJHWDU"
G0 VXUDUHDLPRQLWRUL]DUHDGHILFLWXOXLLGDWRULHLJXYHUQDPHQWDOH

397

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SURFHGXUDGHILFLWXOXLH[FHVLYLOHJLVOD LDVHFXQGDU 5HJOHPHQW ULOH&RQVLOLXOXLQUL
VSHFLILF  GHILQL LLOH GHILFLWXOXL JXYHUQDPHQWDO L GDWRULHL SXEOLFH FDUH WUHEXLHVF XUP ULWH GH &RPLVLD
(XURSHDQ  &RQFHSWHOH GH vPSUXPXWXUL QHWH FRQWUDFWDWH L vPSUXPXWXUL QHWH DFRUGDWH GH DGPLQLVWUD LD
JHQHUDO  VXQW GHILQLWH vQ (6$ Q SOXV 5HJHOHPHQWDUHD QU SUHYHGH UHJXOL GH UDSRUWDUH F WUH
&RPLVLD (XURSHDQ  D LQIRUPD LLORU SULYLQG GHILFLWHOH JXYHUQDPHQWDOH L GDWRULLOH SXEOLFH DOH 6WDWHORU
Membre.
 ([LVWD GLIHUHQ H vQWUH GHILQL LD YHQLWXULORU  FKHOWXLHOLORU GLQ ELODQ XO EXJHWDU L FRQFHSWXO GH ELODQ  DO
DGPLQLVWUD LHLJHQHUDOHDDFXPHVWHGHILQLWvQ(6$"
3HOkQJ ELODQ XOEXJHWDUVHPDLSXEOLF LXQELODQ JXYHUQDPHQWDO"&DUHVXQWGHILQL LLOHVHFWRULDOHDOH
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DGPLQLVWUD LDJHQHUDO "
 &H VHULL WHPSRUDOH VXQW XWLOL]DWH SHQWUX ELODQ XULOH ILVFDOH" &H VLVWHP FRQWDELO HVWH XWLOL]DW FRQWXUL
LQWHUQHSXEOLFHFRQWXULQD LRQDOH"
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FXUHQWHELODQ XOSULPDUvPSUXPXWXULQHWHFRQWUDFWDWHvPSUXPXWXULQHWHDFRUGDWH"
&LIUHOHGHILFLWXOXLILVFDOVXQWDFWXDOPHQWHGLVSRQLELOHSHED]DXQXLFDOFXOGHEDQLVDXGHDFXPXO UL"
3HFHGHILQL LHLDOHGDWRULHLJXYHUQDPHQWDOHSXEOLFHVHED]HD] DXWRULW LOH"&HPLQLVWHUDJHQ LHHVWH
UHVSRQVDELO  SHQWUX PRQLWRUL]DUHD L FDOFXODUHD FLIUHORU GDWRULHL" &LIUHOH GDWRULHL JXYHUQDPHQWDOH VXQW
publicate?
&RPLVLD(XURSHDQ PRQLWRUL]HD] GDWRULDGHILQLW FDGDWRULDEUXW DDGPLQLVWUD LHLJHQHUDOHODYDORDUHD
QRPLQDO  UHVWDQW  OD VIkULWXO DQXOXL (VWH VXQW JUDGDUHD JUDG ULOH DFWXDODH DOH GDWRULHL DJUHJDWH
DSURSLDW HGHDFHDVW GHILQL LH"
'DWHOHGDWRULHLJXYHUQDPHQWDOHSHUPLWUHDOL]DUHDXQHLGLVWLQF LLFODUHvQWUHGDWRULDLQWHUQ LFHDH[WHUQ "
&HPLQLVWHUDJHQ LHHVWHUHVSRQVDELO SHQWUXFRQWUDFWDUHDLDGPLQLVWUDUHDGDWRULHLJXYHUQDPHQWDOH"(VWH
DFHODLDFHLDLPLQLVWHUDJHQ LHUHVSRQVDELO LSHQWUXGDWRULDJDUDQWDW GHJXYHUQ"
 vQ SURLHFWDUHD XQHL SROLWLFL EXJHWDUH FDUH HVWH LPSRUWDQ D DFRUGDW  QLYHOXOXL L HYROX LHL GDWRULHL
guvernamentale?
([LVW XQVLVWHPGHFRQWXULQD LRQDOHLVWDWLVWLFLDOHILQDQ HORUSXEOLFHFRQVHFYHQWFX*)6L(6$"
H&DGUHOHILVFDOHLEXJHWDUHSHWHUPHQPHGLX
([LVW XQFDGUXILVFDOSHWHUPHQPHGLX07))LVDXXQFDGUXEXJHWDUSHWHUPHQPHGLX07%)FDUH
V  SURLHFWH]H LQWHOH GH YHQLWXUL L FKHOWXLHOL DJUHJDWH SHQWUX XQ RUL]RQW GH WUHL SkQ  OD FLQFL DQL vQ
FRQVHFYHQ FX LQWHOHPDFURHFRQRPLFH"
07))OHDJ SUHYL]LXQLOHPDFURHFRQRPLFHGHFHOHEXJHWDUHLLQFOXGHSODQXULOHILQDQFLDUHDOHIRQGXULORU
extrabugetare?

398

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3URJUDPXO8(GH&RQYHUJHQ 

2ELHFWLYHOH EXJHWDUH SH WHUPHQ PHGLX vQ WHUPHQL GH ELODQ  VDX VXUSOXV L FDOHD DMXVW ULORU vQ
UDSRUWXOGHILFLWXOXLLGDWRULHL"

Principalele ipoteze economice asociate cu realizarea obiectivelor?

0 VXULOH EXJHWDUH L GH SROLWLF  HFRQRPLF  OXDWH VDX SURSXVH vQ YHGHUHD DWLQJHULL RELHFWLYHORU
LQFOX]kQGRHYDOXDUHDHIHFWXOXLORUDVXSUDEXJHWXOXLLIRQGXULORUH[WUDEXJHWDUH"

$QDOL]HGHVHQVLELOLWDWHODHIHFWHOHVFKLPE ULORUvQSULQFLSDOHOHLSRWH]HHFRQRPLFH"

3URJQR]HOHHFRQRPLFHL LQWHOHILVFDOHVXQWI FXWHSXEOLFHLODUJGLVHPLQDWH"

 &DGUXO SH WHUPHQ PHGLX LQFOXGH SUHYL]LXQLOH GH FKHOWXLHOL SH SURJUDP UL PDUL LVDX HODERUDWH GH
ministerele de resort?
6. MTFF este adus la zi anual?
3URFHVXOGHHODERUDUHDSROLWLFLORULSODQLILFDUHHVWHVWUkQVOHJDWGHSURFHVXOEXJHWXOXLDQXDOSHQWUXDL
DVLJXUDDFHVWXLDYLDELOLWDWHDILQDQFLDU "
&RQIOLFWHOHGLQWUHQHYRLOHGHUHVXUVHLGLVSRQLELOLWDWHVXQWVXSXVHFRQVLOLXOXLGHPLQLWULVSUHGLVFXWDUH
O VkQGXLVHVXILFLHQWWLPSSHQWUXDOXDRGHFL]LH"
f. Procesul bugetar

Crearea cadrului
3URJQR]DPDFURHFRQRPLF LDFKHOWXLHOLORU
a) (VWHDFHDVW UHVSRQVDELOLWDWHDWULEXLW PLQLVWHUXOXLILQDQ HORU"

Sau

'DF HVWHvPS U LW vQWUHPLQLVWHUHDJHQ LLUROXULOHVXQWGHILQLWHH[DFW"

b) 3URJQR]HOHILVFDOHVXQWDGXVHOD]LODLQWHUYDOHVSHFLILFDWHSHQWUXEXJHWXOQD LRQDODGPLQLVWUD LLOH
VXEQD LRQDOHLWRDWHIRQGXULOHH[WUDEXJHWDUH"
c) 6HSURGXFSURJQR]HHFRQRPLFHLEXJHWDUHUHOHYDQWHSHQWUXSURJUDPXO8(GHVWDELOLWDWHLFUHWHUH
VDX GH FRQYHUJHQ  GHILFLWHOH ILVFDOH GDWRULD SXEOLF  LQYHVWL LLOH SXEOLFH FUHWHUHD UHDO  D 3,%
RFXSDUHDIRU HLGHPXQF LLQIOD LD"

d) 3URJQR]HOH GH FKHOWXLHOL LQFOXG DWkW IRQGXULOH YRWDWH DQXDO FkW L DORF ULOH SHUPDQHQWH GDF
H[LVW "
e) 6XQWSURJQR]HOHXWLOL]DWHODIRUPXODUHDLSRWH]HORUGHYHQLWXULLFKHOWXLHOLSHQWUXXQ07))07%)
sauXQFDGUXDQXDODO LQWHORUILVFDOH"
f) 6XQW WUDQVPLVH DFHOHDL LSRWH]H HFRQRPLFH WXWXURU XQLW LORU FDUH FKHOWXLHVF SHQWUX D OH IRORVL OD
HVWLP ULOHORUEXJHWDUH"

399

g) LQWHOHILVFDOHVXQWWULPLVHVSUHDSUREDUHFRQVLOLXOXLGHPLQLWUL"
.......................................................................................................................................................
K 3URJQR]HOH LQWHUQH VXQW YDOLGDWH SULQ FRPSDUD LL VLVWHPDWLFH FX SURJQR]H HFRQRPLFH GLQ VXUVH
SXEOLFHLSULYDWH"
L LQWHOHGHFKHOWXLHOLLGHILFLWVXQWSUH]HQWDWHSDUODPHQWXOXLSHQWUXGH]EDWHUH"
*j) Prognozele de cheltuieli sunt obligatorii pentru toate propunerile de politici noi?
N $FHVWH HVWLP UL VXQW DSUREDWH GH PLQLVWHUXO ILQDQ HORU vQDLQWH FD SURSXQHULOH GH SROLWLFL V  ILH
vQDLQWDWHFRQVLOLXOXLGHPLQLWUL"
.......................................................................................................................................................
2. Plicurile/plafoanele ministeriale
a) 3ODIRDQHOH EXJHWDUH SHQWUX FKHOWXLHOLOH DJUHJDWH L PLQLVWHUHOH GH VHFWRU VXQW UHFRPDQGDWH GH
PLQLVWHUXOILQDQ HORU"
b) 3ODIRDQHOHSHQWUXPLQLVWHUHOHGHVHFWRUVXQWDSUREDWHGHFRQVLOLXOGHPLQLWUL"
c) $FRSHU HOHDWkWFRPSRQHQWHOHFXUHQWHFkWLSHFHOHGHFDSLWDODOHEXJHWXOXL"
d) 6XQWHOHFRPXQLFDWHXQLW LORUFDUHFKHOWXLHVFvQDLQWHFDDFHVWHDV LHODERUH]HHVWLP ULOH"
e) 3RWPLQLVWHUHOHGHVHFWRUV UHDORFHFKHOWXLHOLOHvQWUHDJHQ LLOHVXERUGRQDWHORUvQOLPLWHOHSODIRQXOXL
VHFWRULDO UHFXQRVFkQG F  PRGLILF ULOH XQRU SURJUDPH VSHFLILFH SRW IL UH]HUYDWH FRQVLOLXOXL GH
PLQLWUL"

3URFHVXOLGRFXPHQWHOHHVWLP ULORU
([LVW RVHFYHQ GHSDLELQHGHILQLW LODUJDFFHSWDW vQSURFHVXOEXJHWDU"
2. Programarea prevede intervale practice pentru munca din fiecare stadiu?
([LVW RFLUFXODU EXJHWDU DQXDO VDXRUHJOHPHQWDUHHPLV GHPLQLVWHUXOILQDQ HORU"3UHYHGHHD

8Q VHWFODU GH UHJXOL SHQWUX SURFHVXO EXJHWDU L SULQFLSDOHOH IRUPXODUH FDUH WUHEXLHVF XWLOL]DWH OD
vQDLQWDUHDHVWLP ULORU"

,SRWH]HOHPDFURHFRQRPLFHFDUHWUHEXLHVFIRORVLWHvQHVWLP UL"

,QIRUPD LLSULYLQGSULRULW LOHJXYHUQDPHQWDOH"

3ODIRDQHOHVDX LQWHOHFKHOWXLHOLORU"

6XQWSURSXQHULOHGHSROLWLFLQRLH[FOXVHGLQHVWLP ULSkQ FkQGDXIRVWDSUREDWHSULQSURFHVXOGHFL]LRQDO

normal al politicilor?
sau

400

3URFHVXO EXJHWDU LQFOXGH R SURFHGXU  ELQH GHILQLW  SHQWUX RE LQHUHD XQRU GHFL]LL SULYLQG SURSXQHULOH GH
politici noi?
 0LQLVWHUXO ILQDQ HORU DUH XQ URO FODU vQ DQDOL]DUHD L HYDOXDUHD HVWLP ULORU vQDLQWHD LQFOXGHULL ORU vQ
proiectul de buget?
 3HUVRQDOXO PLQLVWHUXOXL ILQDQ HORU DUH LQIRUPD LLOH L FDOLILF ULOH QHFHVDUH SHQWUX D UHDOL]D DQDOL]D
PLFURHFRQRPLF ILQDQFLDU LGHSROLWLF DHVWLP ULORU"
3HUVRQDOXOGHDGPLQLVWUDUHILQDQFLDU DOPLQLVWHUHORUGHUHVRUWDUHXQUROFODUvQDQDOL]DUHDLHYDOXDUHD
HVWLP ULORUDJHQ LLORUVXERUGRQDWH"
 3HUVRQDOXOGH DGPLQLVWUDUH ILQDQFLDU DOPLQLVWHUHORU GHUHVRUWDUH FDOLILF UL vQ GRPHQLXO FRQWDELOLW LL
DQDOL]HLPLFURHFRQRPLFHLDGPLQLVWU ULLILQDQFLDUH"
([LVW UHJXOLVDXSUDFWLFLVWDELOLWHFDUHV JKLGH]HQHJRFLHULOHPLQLVWHUXOXLILQDQ HORUFXPLQLVWHUHOHGH
resort?
 ([LVW  UHJXOL VWDELOLWH FDUH V  JKLGH]H PLQLVWHUXO GH UHVRUW vQ FRRUGRQDUHD L QHJRFLHUHD FX DJHQ LLOH
subordonate?
 ([LVW  PHWRGH FODUH GH DUELWUDM GH F WUH SULPXO PLQLVWUX VDX FRQVLOLXO GH PLQLWUL DO GH]DFRUGXULORU
UHVWDQWH GLQWUH PLQLVWHUXO ILQDQ HORU L XQLW LOH FDUH FKHOWXLHVF GH]LUDELOH vQ VSHFLDO DWXQFL FkQG H[LVW
plafoane obligatorii de sus in jos)? sauH[LVW RDXWRULWDWH FODU  DPLQLVWUXOXLILQDQ HORU LVDX DSULPXOXL
PLQLVWUX GH D QHJRFLD ELODWHUDO GH]DFRUGXULOH FX DO L PLQLWUL GH SUHIHULQ  vQ DEVHQ D XQRU DVWIHO GH
plafoane de cheltuieli)?
(VWLP ULOHWUHEXLHV LGHQWLILFHvQPRGFODUSURLHFWHOHFRILQDQ DWHGLQVXUVHH[WHUQH"
.......................................................................................................................................................
(VWLP ULOHWUHEXLHV LQFOXG GDWHLLQGLFDWRULGHHILFLHQ LHILFDFLWDWH"
.......................................................................................................................................................

&DWHJRULLGHFKHOWXLHOLVSHFLDOL]DWHFHULQ H
1. Costuri cu personalul
a) (VWLP ULOHFRVWXULORUVXQWVXV LQXWHGHXQVLVWHPULJXURVGHFRQWURODOQXP UXOXLGHDQJDMD LILHGH
F WUHPLQLVWHUXOILQDQ HORUILHGHF WUHPLQLVWHUHOHGHUHVRUWvQVHOH"
b) &UHWHULOH GH VDODULL L EHQHILFLL SURJQR]DWH WUHEXLH V  ILH FRQVHFYHQWH FX LSRWH]HOH VDX
UHJOHPHQW ULOHPLQLVWHUXOXLILQDQ HORU"
c) )RQGXULOH SHQWUX WRDWH SULPHOH L DORFD LLOH VSHFLDOH VXQW LGHQWLILFDWH VHSDUDW vQ FDGUXO
VXEFDSLWROXOXLGHFRVWXULFXSHUVRQDOXODOHVWLP ULORU"
d) ([LVW FRQWURDOHFDUHV SUHYLQ WUDQVIHUXULOHQHDXWRUL]DWHGHIRQGXULGLQEXJHWHOHVDODULDOHSHQWUX
FUHWHUHDSULPHORULDORFD LLORU"
.......................................................................................................................................................

401

 H(ILFLHQ DVWUXFWXULORURUJDQL]DWRULFHHVWHVWDELOLW GHF WUHRDJHQ LHGHVXSUDYHJKHUHDGHFYDW VDX

printr-un standard oficial?
I 1LYHOHOH GH FODVLILFDUH D SRVWXULORU GLQ RUJDQL]D LL WUHEXLH V  ILH FRQVHFYHQWH FX VWDQGDUGHOH
autorizate?
.......................................................................................................................................................
7UDQ]DF LLFXSURSULHW LLPRELOLDUH
a) (VWH LQXWLDGXVOD]LvQPRGUHJXODWXQUHJLVWUXDOSURSULHW LORULPRELOLDUH"
b) $FKL]L LLOH L vQVWU LQ ULOH GH SURSULHW L GH VWDW QHFHVLW  DSUREDUHD PLQLVWHUXOXL
ILQDQ HORUWUH]RUHULHL sau WUHEXLH V  VH FRQIRUPH]H VWDQGDUGHORU L UHJOHPHQW ULORU HPLVH GH
PLQLVWHUXOILQDQ HORUWUH]RUHULH"
c) 6XPHOH GLQ vQVWU LQDUHD SURSULHW LORU GH VWDW VXQW LQWURGXVH FD XQ YHQLW JHQHUDO vQ EXJHW sau
XWLOL]DUHDORUHVWHVXSXV XQHLUHJOHPHQW ULVSHFLDOHDPLQLVWHUXOXLILQDQ HORUWUH]RUHULHL"
.......................................................................................................................................................
G([LVW ROHJHDEXQXULORUSXEOLFHVDXROHJLVOD LHVLPLODU FDUHV JXYHUQH]HXWLOL]DUHDWHUHQXULORUL
FRQVWUXLUHDXQRUFDWHJRULLVSHFLDOHGHSURSULHW LLPRELOLDUH"
H 0LQLVWHUHOH SULPHVF VWLPXOHQWH SHQWUX SULYDWL]DUHD SURSULHW LL LPRELOLDUH SHQWUX FDUH QX VH
DQWLFLSHD] QLFLRXWLOL]DUHSXEOLF YLLWRDUH"
.......................................................................................................................................................
3. Mijloacele financiare
a) ([LVW XQUHJLVWUXVDXLQYHQWDUFHQWUDODOPLMORDFHORUILQDQFLDUHPDMRUHDF LXQLvQvQWUHSULQGHULGLQ
VHFWRUXOSULYDWVDXSXEOLFvPSUXPXWXULDFRUGDWHXQRUDGPLQLVWUD LLRUJDQL]D LLLQWHUQD LRQDOHVDX
vQWUHSULQGHUL LQXWGHPLQLVWHUXOILQDQ HORUWUH]RUHULH"
b) %XJHWXOLQFOXGHWUDQ]DF LLOHSODQLILFDWHFDUHVHDGDXJ VDXVHVFDGGLQLQYHQWDUXOGHPLMORDFH"
4. Taxele de utilizare
a) ([LVW  DXWRUL]DUH SDUODPHQWDU  SHQWUX WRDWH WD[HOH VDX RQRUDULLOH LPSXVH XWLOL]DWRULORU GH VHUYLFLL
guvernamentale?
b) ([LVW ROHJHVDXRSROLWLF SULQFDUHVHSUHY GVHUYLFLLED]DWHSHWD[HSHQWUXUHFXSHUDUHDFRVWXULORU
ORU WRWDOH LQFOXVLY D FHORU GH FDSLWDO FX H[FHS LD FD]XULORU FkQG D IRVW DXWRUL]DW  vQ PRG
WUDQVSDUHQWRVXEYHQ LHVXEIRUPDXQRUWD[HPDLPLFL"
c) 5HGXFHULOHGHWD[HVXEYHQ LLOHFXRELHFWLYHGHHFKLWDWHVRFLDO GHSLOG YHQLWXULPLFLVDX]RQH
vQGHS UWDWHVXQW FRPSDUDWH VLVWHPDWLFFX SURJUDPH DOWHUQDWLYH GH EHQHILFLL GLUHFWH FDUH DU SXWHD
VHUYLDFHORUDLRELHFWLYH"
d) ([LVW  XQ SURFHV GHFL]LRQDO VLVWHPDWLF FDUH V  DVLJXUH IDSWXO F  WD[HOH GH XWLOL]DUH VXQW
implementate numaiDWXQFLFkQGH[LVW XQUDSRUWIDYRUDELOvQWUHYHQLWXULLFRVWXULOHUHFXSHU ULLsau
GLQPRWLYHH[SOLFLWHGHSROLWLF GHSLOG SHQWUXDRSULFHUHULOHQHUHDOLVWH"

402

3UH]HQWDUHDvQID DSDUODPHQWXOXL
3URLHFWXOGHEXJHWSUH]LQW XUP WRDUHOHLQIRUPD LL
a) 'RFXPHQWDUHD RELHFWLYHORU GH SROLWLF  ILVFDO  FDGUXO PDFURHFRQRPLF SULRULW LOH EXJHWXOXL
FRPSDUD LDFXFULWHULLOHGHFRQYHUJHQ DOH8(LULVFXULOHILVFDOHPDMRUHLGHQWLILFDELOH"
b) 8QSODQFODULFXSULQ] WRUSHQWUXWRDWHFKHOWXLHOLOHSXEOLFHLQFOX]kQGWRDWHQLYHOHOHJXYHUQ ULLL
toate fondurile extrabugetare?
c) /HJ WXUD GLQWUH DORF UL L RUJDQL]D LL L LHUDUKLD UHVSRQVDELOLW LL vQWUH SHUVRDQHOH L RUJDQL]D LLOH
F URUDXUPHD] V OLVHvQFUHGLQ H]HIRQGXULOHDORFDWH"
d) $ORF ULOHFODUGHILQLWHFDUHXUPHD] DILYRWDWH"
.......................................................................................................................................................
H8UP WRDUHOHLQIRUPD LLWHKQLFHUHIHULWRDUHODFULWHULLOH8(GHVWDELOLWDWHFRQYHUJHQ 
0HWRGRORJLDXWLOL]DW SHQWUXVWDELOLUHDRELHFWLYHORUSHWHUPHQPHGLX"
3URFHGXULOHGHLPSOHPHQWDUHDP VXULORUEXJHWDUHLHFRQRPLFH"
&RPSR]L LDGHYHQLWXULLFKHOWXLHOLDEXJHWXOXL"
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nereguli?

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cu privire la toate neregulile posibile?

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425

ANEXA III
5(*/(0(17 5,/(&2081,7 ,,(8523(1(35,9,1'
6835$9(*+(5($),6&$/ %8*(78/&21752/8/
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TCE, Articolul 10

6WDELOHWHREOLJD LLOH6WDWHORU0HPEUH

TCE, Articolul 211

2EOLJD LLOHLUHVSRQVDELOLW LOH&RPLVLHL(XURSHQH

TCE, Articolul 104

Procedura pentru deficitul excesiv

TCE, Articolele 246-248

3UHYHGHULOHJDWHGH&XUWHD(XURSHDQ GH&RQWXUL

TCE, Articolele 268-279

Prevederi financiare

TCE, Articolul 280

Lupta mpotriva fraudei

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/(*,6/$ ,(6(&81'$5
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3605/93 Reglementarea Consiliului din 22 noiembrie 1993 privind
aplicarea Protocolului referitor la procedura pentru deficit excesiv anexat
7UDWDWXOXLGHvQILLQ DUHD&RPXQLW LL(XURSHQH
97/C 236/01 Decizie a Consiliului European privind Pactul de Stabilitate
L&UHWHUH$PVWHUGDPLXQLH

171

3HQWUX PDL PXOWH LQIRUPD LL vezi textele juridice ca atare, pe web site-ul Eurlex al Comisiei Europene la
adresa: http://europa.eu.int/eur-lex/en.

426

 5HJOHPHQWDUHD &RQVLOLXOXL GLQ  LXOLH  SULYLQG vQW ULUHD

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politicilor economice.
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FODULILFDUHDLPSOHPHQW ULLSURFHGXULLSHQWUXGHILFLWH[FHVLY
475/2000 Reglementarea Consiliului din 28 februarie 2000 care
DPHQGHD] 5HJOHPHQWDUHD&(QU
Bugetarea
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 5HJOHPHQWDUHD )LQDQFLDU  GLQ  GHFHPEULH  DSOLFDELO
EXJHWXOXLJHQHUDODO&RPXQLW LORU(XURSHQH
3418/93 Reglementarea Comisiei (EURATOM, ECSC, CE) nr.3418/93
din 9 decembrie 1993 care prevede reguli detaliate pentru implementarea
DQXPLWRUVWLSXO ULDOH5HJOHPHQW ULL)LQDQFLDUHGLQGHFHPEULH
94/729 Decizia Consiliului (CE, Euratom) din 31 octombrie 1994 privind
GLVFLSOLQDEXJHWDU 
Acord inWHULQVWLWX LRQDO 'LVFLSOLQD EXJHWDU  L vPEXQ W LUHD SURFHGXULL
bugetare.

Resursele proprii
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88/376 Decizia Consiliului (CEE, Euratom) din 24 iunie 1988 privind
VLVWHPXOUHVXUVHORUSURSULLDOH&RPXQLW LORU,PSOHPHQWDWSULQ
89/130 Directiva Consiliului (CEE, Euratom) din 13 februarie 1989
SULYLQGDUPRQL]DUHDFRPSLO ULLSURGXVXOXLQD LRQDOEUXWODSUH XULGHSLD 
1552/89 Reglementarea Consiliului (CEE, Euratom) nr.1552/89 din 29
mai 1989 de implementare a Deciziei 88/376/CEE, Euratom privind
VLVWHPXOUHVXUVHORUSURSULLDOH&RPXQLW LORU
1553/89 Reglementarea Consiliului (CEE, Euratom) nr.1553/89 privind
vQ HOHJHULOH XQLIRUPH GHILQLWLYH SHQWUX FROHFWDUHD UHVXUVHORU SURSULL
DFXPXODWHGLQWD[DSHYDORDUHDDG XJDW 
94/728 Decizia Consiliului (CEE, Euratom) din 31 octombrie 1994
SULYLQGVLVWHPXOUHVXUVHORUSURSULLDOH&RPXQLW LORU(XURSHQH
 'HFL]LD QU&( D 3DUODPHQWXOXL (XURSHDQ L FHD D
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SULYLQGY PLOHGLQFDGUXO&RPXQLW LL9 PL

427

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2988/95 Reglementarea Consiliului (CE, Euratom) nr.2988/95 din 18
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Europene.
2185/96 Reglementarea Consiliului (Euratom, CE) nr.2185/96 din 11
QRLHPEULHSULYLQGYHULILF ULOHODID DORFXOXLLLQVSHF LLOHUHDOL]DWHGH
&RPLVLH SHQWUX D DS UD LQWHUHVHOH ILQDQFLDUH DOH &RPXQLW LORU (XURSHQH
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4045/89 Reglementarea Consiliului (CEE) nr.4045/89 din 21 decembrie
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SDUWH GLQ VLVWHPXO GH ILQDQ DUH DO 6HF LXQLL GH *DUDQWDUH D )RQGXOXL
(XURSHDQGHQGUXPDUHL*DUDQWDUH$UJLFRO ($**)
386/90 Reglementarea Consiliului (CEE) nr.386/90 din 12 februarie 1990
SULYLQG PRQLWRUL]DUHD GHVI XUDW  OD PRPHQWXO H[SRUWXOXL SURGXVHORU
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307/91 Reglementarea Consiliului (CEE) nr.307/91 din 4 februarie 1991
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*DUDQWDUHD)RQGXOXL(XURSHDQGHQGUXPDUHL*DUDQWDUH$UJLFRO 
3508/92 Reglementarea Consiliului (CEE) nr.3508/92 din 27 noiembrie
GHvQILLQ DUHDXQXLVLVWHPLQWHJUDWGHDGPLQLVWUDUHLFRQWURO,$&6
pentru anumite programe de ajutor Comunitar (Implementate prin
3887/92).
3887/92 Reglmentarea Comisiei (CEE) nr.3887/92 din 23 decembrie 1992
care prevede reguli detaliate pentru aplicarea sistemului integrat de
DGPLQLVWUDUHLFRQWUROSHQWUXDQXPLWHSURJUDPHGHDMXWRUFRPXQLWDU
1663/95 Reglementarea Comisiei (CE) nr.1663/95 din 7 iulie 1995 care
SUHYHGH UHJXOL GHWDOLDWH GH DSOLFDUH D 5HJOHPHQW ULL &RQVLOLXOXL &((
QU UHIHULWRU OD SURFHGXUD GH FODULILFDUH D FRQWXULORU D 6HF LXQLL GH
Garantare a EAGGF.
515/97 Reglementarea Consiliului (CE) nr.515/97 din 13 martie 1997
SULYLQG DVLVWHQ D UHFLSURF  vQWUH DXWRULW LOH DGPLQLVWUDWLYH DOH 6WDWHORU
0HPEUHLFRRSHUDUHDvQWUHFHOHGLQXUP L&RPLVLHSHQWUXDVHDVLJXUD
DSOLFDUHDFRUHFW DOHJLVOD LHLOHJDWHGHY PLLDJULFXOWXU 

428

723/97 Reglementarea Consiliului (CE) nr.723/97 din 22 aprilie 1997

SULYLQGLPSOHPHQWDUHDSURJUDPHORUGHDF LXQHDOH6WDWHORU0HPEUHSHQWUX
FRQWUROXOFKHOWXLHOLORUOHJDWHGH6HF LXQHDGH*DUDQWDUHD($**)
1257/1999 Reglementarea Consiliului (CE) nr.1257/1999 din 17 mai 1999
SULYLQG VSULMLQXO SHQWUX GH]YROWDUHD UXUDO  GLQ )RQGXO (XURSHDQ GH
QGUXPDUH L *DUDQWDUH $UJLFRO  ($**) L DPHQGDUHD L DQXODUHD
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1258/1999 Reglementarea Consiliului (CE) nr.1258/1999 din 17 mai 1999
SULYLQGILQDQ DUHDSROLWLFLLDJULFROHFRPXQH
1263/1999 Reglementarea Comisiei (CE) nr.1263/1999 din 21 iunie 1999
privind Instrumentul Financiar pentru ndrumarea n domeniul
Pisciculturii.
Fondurile structurale
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2052/88 Reglementarea Consiliului (CEE) nr.2052/88 din 24 iunie 1988
SULYLQG VDUFLQLOH )RQGXULORU 6WUXFWXUDOH L HILFDFLWDWHD ORU SUHFXP L
FRRUGRQDUHDDFWLYLW LORUORUvQWUHHOHLFXRSHUD LXQLOH% QFLL(XURSHQHGH
,QYHVWL LL L FHOHODOWH LQVWUXPHQWH ILQDQFLDUH H[LVWHQWH ,PSOHPHQWDWH SULQ
4253/88).
4253/88 Reglementarea Consiliului (CEE) nr.4253/88 din 19 decembrie
 FDUH VWLSXOHD]  SUHYHGHUL GH LPSOHPHQWDUH D 5HJOHPHQW ULL &((
QUSULYLQGFRRUGRQDUHDDFWLYLW LORUGLIHULWHORU)RQGXUL6WUXFWXUDOH
vQWUH HOH L FX RSHUD LXQLOH % QFLL (XURSHQH GH ,QYHVWL LL L FHOHODOWH
instrumente financiare existente.
2064/97 Reglementarea Comisiei (CE) nr.2064/97 din 15 octombrie 1997
FDUH SUHYHGH vQ HOHJHULOH GHWDOLDWH SHQWUX LPSOHPHQWDUHD 5HJOHPHQW ULL
&RQVLOLXOXL&((QUvQFHSULYHWHFRQWUROXOILQDQFLDUDO6WDWHORU
0HPEUHDVXSUDRSHUD LXQLORUFRILQDQ DWHGH)RQGXULOH6WUXFWXUDOH
1260/1999 Reglementarea Consiliului (CE) nr.1260/1999 din 21 iunie
FDUHVWLSXOHD] SUHYHGHULOHOHJDWHGH)RQGXULOH6WUXFWXUDOH
1261/1999 Reglementarea&(QUD3DUODPHQWXOXL(XURSHDQL
cea a Consiliului din 21 iunie 1999 privind Fondul European de
'H]YROWDUH5HJLRQDO 
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cea a Consiliului din 21 iunie 1999 privind Fondul Social European.

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429

1164/1994 Reglementarea Consiliului (CE) nr.1164/94 din 16 mai 1994

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1264/1999 Reglementarea Consiliului (CE) nr.1264/1999 din 21 iunie
 FDUH DPHQGHD]  5HJOHPHQWDUHD &( QU GH vQILLQ DUH D
Fondului de Coeziune.
1265/1999 Reglementarea Consiliului (CE) nr.1265/1999 din 21 iunie
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vQILLQ DUHD)RQGXOXLGH&RH]LXQH
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3906/89 Reglementarea Consiliului (CEE) nr.3906/89 din 18 decembrie
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3RSXODU 3RORQLDFXDPHQGDPHQWH3KDUH
1266/1999 Reglementarea Consiliului (CE) nr.1266/1999 privind
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DGHUDUHLDPHQGDUHD5HJOHPHQW ULL&((QU
1267/1999 Reglementarea Consiliului (CE) nr.1267/1999 din 21 iunie
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Aderare.
1268/1999 Reglementarea Consiliului (CE) nr.1268/1999 din 21 iunie
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GRPHQLXODJULFXOWXULLLGH]YROW ULLUXUDOHGLQ ULOHFDQGLGDWHGLQFHQWUXOL
estul Europei n perioada de pre-aderare.

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595/91 Reglementarea Consiliului (CEE) nr.595/91 din 4 martie 1991
SULYLQGQHUHJXOLOHLUHFXSHUDUHDVXPHORUSO WLWHvQPRGJUHLWvQOHJ WXU
FX ILQDQ DUHD SROLWLFLL DJULFROH FRPXQH L RUJDQL]DUHD XQXL VLVWHP GH
informare n acest domeniu.
1681/94 Reglementarea Comisiei (CE) nr.1681/94 din 11 iulie 1994
SULYLQGQHUHJXOLOHLUHFXSHUDUHDVXPHORUSO WLWHvQPRGJUHLWvQOHJ WXU
FXILQDQ DUHDSROLWLFLORUVWUXFWXUDOHLRUJDQL]DUHDXQXLVLVWHPGHLQIRUPDUH
n acest domeniu.
1469/95 Reglementarea Consiliului (CE) nr.1469/95 din 22 iunie 1995
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RSHUD LXQLORUILQDQ DWHGH6HF LXQHDGH*DUDQWDUHD($**)

430

745/96 Reglementarea Comisiei (CE) nr.745/96 din 24 aprilie 1994 care

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QU SULYLQG P VXULOH FH WUHEXLH OXDWH vQ SULYLQ D DQXPLWRU
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SEC(1999)802)(1999/352/EC, ESC, Euratom).
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(XURSHDQ&RQVLOLXO8QLXQLL(XURSHQHL&RPLVLD&RPXQLW LORU(XURSHQH
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1074/1999 Reglementarea Consiliului (Euratom) nr.1074/1999 din 25 mai
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(OLAF).

431

ANEXA IV
CODUL DE BUNE PRACTICI AL FMI PRIVIND
75$163$5(1 $),6&$/ 172
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172

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Analiza

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uneori evaluare ex ante.
Analiza/evaluarea riscului
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IDOLPHQWHEDQFDUHLQXQGD LLOHLDOWHGH]DVWUHQDWXUDOHHSLGHPLLOHGHEROLYLUXOHQWHHWFVezi, de asemenea,
REOLJD LLOHFRQWLQJHQWH.

Analiza celui mai mic cost

8QWLSGHDQDOL] FDUHFRPSDU SURLHFWHOHVDXSURJUDPHOHFDUHDXUH]XOWDWHVDXLHLULFRPXQH$QDOL]DFHOXL

PDL PLFFRVW HVWHIRORVLW  SHQWUX FRPSDUDUHD DOWHUQDWLYHORU SHQWUX FDUH LHLULOH L UH]XOWDWHOH PDMRUH VXQW
LGHQWLILFDWHGDUQXLFXDQWLILFDWHVezi, de asemenea, analiza cost-eficacitate.

Analiza cost-beneficiu

8QWLSGHDQDOL] FDUHLQFOXGHP VXULvQXQLW LSHFXQLDUHDOHFRVWXULORULVDXEHQHILFLLORUFXPVXQWWLPSXO

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Analiza cost-eficacitate

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LGHQWLILFDUHD PHWRGHL FHOHL PDL SX LQ FRVWLVLWRDUH GH RE LQHUH D XQXL DQXPLW EXQ VDX VHUYLFLX Vezi, de
asemenea, analiza celui mai mic cost.

Angajament

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n buget.

439

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guvernamentale a unor categorii precum notele scadente ale furnizorilor, salariile datorate, transferurile sau
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Audit

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identificate.

440

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Vezi auditul.

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Vezi auditul.

Audit al valorii n schimbul banilor

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Audit de atestare
Vezi auditul.

Audit extern

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Audit intern
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Vezi auditul.

Atribuire

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provocatoare ale unui studiu de evaluare.

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441

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vQV EXJHWDUHDSHSURJUDPHSRDWHILGHILQLW LFDRIRUP DEXJHW ULLGXS SHUIRUPDQ FDUHSXQHXQPDL
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PDUHP VXU GDWRULW FHULQ HORULQIRUPD LRQDOHPDULLVLVWHPHORUFRPSOH[HGHDGPLQLVWUDUHQHFHVDUHVezi,

de asemenea, sistemul de planificare programare bugetare (PPBS).

Bugetare pe programe

9H]LEXJHWDUHDGXS SHUIRUPDQ 
Cadrul bugetului pe termen mediu (MTBF)
8QFDGUXFDUHLQFOXGHSUHYL]LXQLOHFKHOWXLHOLORULYHQLWXULORUJXYHUQPDQWDOHSHWHUPHQPHGLXvQJHQHUDO
SH  DQL Q IXQF LH GH FRQWH[WXO GH DU  VH SRW FRQFHSH GLYHUVH JUDGH GH GHWDOLHUH D SUHYL]LXQLORU
FKHOWXLHOLORU8QHOH ULDXXQSURFHVGHEXJHWDUHSHPDLPXO LDQLGLVFLSOLQDWQDFHVWH ULHVWLP ULOHSH
PDLPXO LDQLVHFRQFHQWUHD] SHSROLWLFLOHH[LVWHQWHLGHYLQED]DQHJRFLHULORUEXJHWDUHGLQDQLLXUP WRUL
EXJHWXOXL FXUHQW Q DOWH UL HOH IXUQL]HD]  QXPDL LQIRUPD LLOH GH ED]  SHQWUX EXJHWDUH Q JHQHUDO
HVWLP ULOHSHPDLPXO LDQLVXQWUXODWHSHXQDQvQDLQWHDVWIHOvQFkWVHDGDXJ vQF XQDQODVIkULWXOILHF UHL
perioade.

Cadrul cheltuielilor pe termen mediu (MTEF)

Componenta de cheltuieli publice a cadrului bugetului pe termen mediu. Vezi, de asemenea, cadrul
bugetului pe termen mediu.
Cadrul fiscal (sau financiar) pe termen mediu (MTFF)
3UHYL]LXQLOH DJUHJDWH SULYLQG YHQLWXULOH FKHOWXLHOLOH L ILQDQ DUHD SH WHUPHQ PHGLX Vezi, de asemenea,
cadrul bugetului pe termen mediu.

Cadrul macroeconomic

8Q FDGUX PDFURHFRQRPLF SH WHUPHQ PHGLX LQFOXGH vQ PRG WLSLF SUHYL]LXQL SULYLQG ELODQ XO GH SO L
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FRQVHFYHQ HL LSRWH]HORU VDX SUHYL]LXQLORU SULYLQG FUHWHUHD HFRQRPLF  VXUSOXVXO VDX GHILFLWXO ILVFDO
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public, politicile referitoare la mprumuturile externe, etc.
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2 DERUGDUH D FDOFXOXOXL FRVWXULORU FDUH WUDWHD]  vQ PRG VSHFLILF SUREOHPD DORF ULL FRVWXULORU
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IDFWRUXOXLFDUHGHWHUPLQ FRVWXOSHQWUXRDQXPLW FDWHJRULHGHFKHOWXLDO DGPLQLVWUDWLY PDLGHJUDE GHFkW
simpla aplicare a unei baze de alocare arbitrare.

Calitatea serviciilor

QVHQVODUJFDOLWDWHDVHUYLFLLORUVHUHIHU ODHILFDFLWDWH7RWXLvQJHQHUDOWHUPHQXOHVWHXWLOL]DWvQWUXQ
sens mai ngust, legat de satisfacerea nevoilor imediate ale utilizatorilor, cum sunt oportunitatea,
DFFHVLELOLWDWHD H[DFWLWDWHDL FRQWLQXLWDWHD VHUYLFLLORU &D DWDUH VH UHIHU  OD FDOLWDWHD IXUQL] ULL VHUYLFLLORU
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FRQVXPDWRUFOLHQWvQOLYUDUHDVHUYLFLLORUSXEOLFHVHDIO SHRUGLQHDGH]LDUHIRUPHLvQPDMRULWDWHD6WDWHORU
0HPEUHDOH8(GHSLOG &DUWD&HWDWHDQXOXLvQ0DUHD%ULWDQLH
Capital (mijloace de capital)
Stocul de mijloace fizice sau financiare. 9H]L GH DVHPHQHD IRUPDUHD FDSLWDOXOXL IL[ EUXW L PLMORDFHOH
nefinanciare.

Cecuri emise

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Cecuri platite

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Centrul guvernului

&HQWUXO JXYHUQXOXL FXSULQGH RUJDQLVPXO VDX JUXSXO GH RUJDQLVPH FDUH RIHU  VSULMLQ GLUHFW L FRQVXOWDQ
HIXOXLJXYHUQXOXLLFRQVLOLXOXLGHPLQLWULVDXFDELQHWXOXL

Certificare
Vezi verificarea.

&KHOWXLDO GHFDSLWDO

&KHOWXLDOD LQGXV  GH DFKL]L LRQDUHD GH WHUHQXUL L DOWH PLMORDFH IL]LFH PLMORDFH LQWDQJLELOH YDORUL
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H[SHFWDWLY  GH YLD  PDL PDUH GH XQ DQ &KHOWXLHOLOH GH FDSLWDO VXQW DGHVHD vQUHJLVWUDWH vQWUR VHF LXQH
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Vezi, de asemenea, formarea capitalului fix brut.

Cheltuieli

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FRVWXOEXQXULORULVHUYLFLLORUDFKL]L LRQDWHLQGLIHUHQWGHPRPHQWXOSO LORUDIHUHQWH&KHOWXLHOLOHFXEXQXUL
LVHUYLFLLDSDUvQPRPHQWHOHFkQGFXPS U WRULLLPSXQREOLJD LLDVXSUDYkQ] WRULORUDGLF DWXQFLFkQGILH
DSURSULHWDWHDDVXSUDEXQXULORULVHUYLFLLORUYL]DWHHVWHWUDQVIHUDW GHODYkQ] WRUODQRXOSURSULHWDUILH
EFkQGOLYUDUHDGHEXQXULLVHUYLFLLHVWHUHOL]DW VSUHVDWLVIDF LDFRQVXPDWRUXOXL

Cheltuieli cu impozitarea

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JXYHUQDPHQWDOHQWUXFkWRELHFWLYHOHGHSROLWLF DOHJXYHUQXOXLSRWILDWLQVHSHDOWHF LFDGHH[HPSOXSULQ
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L VWDELOLUHD FHOXL PDL DGHFYDW PRG GH HYDOXDUH D FRVWXULORU SULQ YHQLWXULOH DQWHULRDUH VDX FKHOWXLHOLOH
QHFHVDUHSHQWUXDvQGHSOLQLRELHFWLYXOGHSROLWLF 8QHOH UL)UDQ DL68$LQFOXGLQIRUPD LLOHSULYLQG
cheltuielile cu impozitarea n bugetul anual.

Cheltuieli curente
Cheltuielile, altele dect cheltuielile sau transferurile de capital. Vezi, de asemenea, cheltuielile de capital
LWUDQVIHUXOGHFDSLWDO

&KHOWXLHOLGLVFUH LRQDUH

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IXUQL]H]HIRQGXULLRDORFDUHSHUPDQHQW GHDXWRUL]DUHDDFHVWRUFKHOWXLHOL([HPSOHVXQWGREkQGDDVXSUD

445

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GLVFUH LRQDU 

&ODVLILFDUHHFRQRPLF

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HFRQRPLF  D WUDQ]DF LLORU VDODULL GREkQ]L WUDQVIHUXUL HWF Vezi, de asemenea, clasificarea pe
RELHFWHDUWLFROHGHSURILO3HQWUXVWDQGDUGXOLQWHUQD LRQDODOFODVLILF ULLHFRQRPLFHYH]LL*)6

&ODVLILFDUHIXQF LRQDO

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IXQF LRQDO HVWHLQGHSHQGHQW  GH RUJDQL]D LLOH VDX XQLW LOH DGPLQLVWUDWLYHFDUH GHVI RDU  DFWLYLW LOHVDX
WUDQ]DF LLOH vQ FDX]  6LVWHPXO VWDQGDUG GH &ODVLILFDUH D )XQF LLORU *XYHUQXOXL &2)2* vQILLQ DW GH
1D LXQLOH 8QLWH XUP UHWH IDFLOLWDUHD FRPSDUD LLORU LQWHUQD LRQDOH L HODERUDUHD XQRU FRQWXUL GH YHQLWXUL
FRQVHFYHQWHFXPHWRGRORJLD6LVWHPXOXLGH&RQWXUL1D LRQDOH61$

Clasificare pe articole de profil

Vezi clasificarea pe obiecte
Clasificare pe obiecte

8Q JUXS GH FKHOWXLHOL FDUH LGHQWLILF  WLSXULOH VSHFLILFH GH EXQXUL VDX VHUYLFLL DFKL]L LRQDWH VDX GH SO L
OHJDWH GH WUDQVIHUXUL HIHFWXDWH vQFDGUXO XQXLDQXPLW SURJUDPVDX XQHL DQXPLWHDFWLYLW L $FHVW FRQFHSW
HVWHDGHVHDQXPLWLFODVLILFDUHSHDUWLFROHGHSURILO

Clasificare pe programe

&ODVLILFDUHD EXJHWXOXL L FKHOWXLHOLORU XQHL UL GXS  VWUXFWXUD JHQHUDO  SH SURJUDPH D DFWLYLW LORU
JXYHUQDPHQWDOH &ODVLILFDUHD SURJUDPHORU HVWH FODVLILFDUHD SULPDU  SHQWUX IRUPXODUHD L H[HFXWDUHD
EXJHWXOXLvQ ULOHFDUHXWLOL]HD] EXJHWDUHDSHSURJUDPH7RWXLvQPRGQRUPDOHVWHXWLOL]DW vQFRPELQD LH
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FDWHJRULLIXQF LRQDOHLQWHUQH

Concesiune

2 FRQFHVLXQH HVWH R IRUP  GH SDUWHQHULDW SXEOLFSULYDW &RQWUDFWHOH GH FRQFHVLXQH SRW DYHD QXPH L
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vLDVXP ULVFXOLPSOLFDWGHRSHUDUHDVHUYLFLXOXLRE LQkQGvQJHQHUDORSDUWHVHPQLILFDWLY GLQYHQLWXULGH
OD XWLOL]DWRU GH RELFHL SULQ LPSXQHUHD XQHL WD[H VXE R IRUP  VDX DOWD &RPLVLD (XURSHDQ  GHILQHWH
FRQFHVLXQLOHFDILLQGFRQWUDFWHvQFDUHDXWRULW LOHSXEOLFHDXWRUL]HD] RWHU SDUWHV GHUXOH]HSURLHFWHGH
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Vezi, de asemenea, contractarea.

&RQVLOLXOGHPLQLWUL

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GDW SHV SW PkQ $FWLYLW LOHGHWDOLDWHVXQWGHVHRULGHVI XUDWHvQVXEFRPLVLLQXQHOH ULFRQVLOLXOGH
PLQLWULHVWHQXPLWFDELQHWvQDOWHOHFDELQHWGHPLQLWULVDXSXUVLVLPSOXJXYHUQ

Constatare a auditului

([SXQHUL SHUWLQHQWH DOH IDSWHORU &RQVWDW ULOH DXGLWXULORU DSDU FD XUPDUH D XQXL SURFHV GH FRPSDUDUH D
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Consum de capital fix

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IL]LF vQYHFKLUHDQRUPDO VDXVWULFDUHDDFFLGHQWDO Vezi, de asemenea, deprecierea.

Cont curent

6XPHOHSULPLWHLQFOXVLYJUDQWXULOHLSO LOHLQFOXVLYGREkQ]LOHFDUHQXFRQVWLWXLHWUDQ]DF LLGHFDSLWDO

Cont de capital
Vezi cheltuieli de capital.

Cont n suspensie

8QWLSGHFRQWWHPSRUDUVSHFLDOXWLOL]DWSHQWUXvQUHJLVWUDUHDELODQ XULORUVDXFRUHFWDUHDJUHHOLORUGLQVXPH
FDUHQXDXIRVWvQF OLSLWHODDUWLFROHOHGHSURILOUHOHYDQWH$VWIHOGHWUDQ]DF LLLQFOXGDGHVHDSO LDOHXQRU
DYDQVXULDMXVWDELOHSkQDODFXQRDWHUHDVXPHLILQDOHGDWRUDWH

Contabilitate

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6LVWHPHOH FRQWDELOH EXQH VXQW HVHQ LDOH SHQWUX DGPLQLVWUDUHDEXJHWXOXLUHVSRQVDELOLWDWHDILQDQFLDU  L XQ
proces decizonal eficient. 9H]LGHDVHPHQHDED]DFRQWDELO LVLVWHPXOFRQWDELO.

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9H]LED]DFRQWDELO
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L YDORDUH QHW  VXQW FUHGLWH 8WLOL]DUHD VLVWHPXOXL FX LQWU UL GXEOH IDFLOLWHD]  YHULILF ULOH SULYLQG
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9H]LED]DFRQWDELO 

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Contestabilitate

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Contractare

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Controale administrative

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Controale contabile
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Control
Vezi controlul financiar, controlul (administrativ) intern.

Control (administrativ) intern

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R FRQVHFLQ  D XQRU FRQWURDOH LQWHUQH EXQH HVWH IDSWXO F  YD IL QHFHVDU  R DXGLWDUH PDL SX LQ

448

GHWDOLDW  D GRFXPHQWHORU L WUDQ]DF LLORU LQGLYLGXDOH Vezi, de asemenea, controale contabile,

FRQWURDOHDGPLQLVWUDWLYHLFRQWUROILQDQFLDU
Control ex ante (audit a priori)
$XWRUL]DUHD DQWHULRDU  D XQHL DQXPLWH FKHOWXLHOL 2UGLQHOH GH SODW  L GRFXPHQWD LD GH VXV LQHUH SULPLWH
VXQWYHULILFDWHSHQWUXDVHFRQILUPDIDSWXOF WUDQ]DF LDHVWHDXWRUL]DW FRUHVSXQ] WRUOHJDO LQRUPDO L
F  H[LVW  VXILFLHQWH SURYL]LL vQ EXJHW $VWIHO GH LQVSHF LL WUHEXLHVF UHDOL]DWH GH DXWRULWDWHD FHQWUDO  D
PLQLVWHUXOXLILQDQ HORUVDXGHPLQLVWHUHOHGHUHVRUWDJHQ LL
Control ex post (audit a posteriori)
Vezi auditul.

Control financiar

$VSHFWHDOHFRQWUROXOXLLQWHUQVDXDODGPLQLVWU ULLOHJDWHGHSHUIRUPDQ DLSUREOHPHOHILQDQFLDUHVezi, de

asemenea, controlul (administrativ) intern.

Conturi corelate
Vezi corelarea.

Conturi nchise

([SXQHUHDSULQFLSDO SULYLQGUH]XOWDWXOILQDODOEXJHWXOXLSURGXV GHLQVWLWX LDVXSUHP GHFRQWXULVDXGH

DOW  DJHQ LH GH FRQWDELOLWDWH VDX DXGLWDUH GXS  vQFKHLHUHD SHULRDGHL EXJHWDUH &RQWXUL vQFKLVH SRW IL
FRQWXULOHE QHWLFDUHvQUHJLVWUHD] SULPLULOHLSO LOHDQXDOHFXVDXI U RSHULRDG FRPSOHPHQWDU VDX
FRQWXULOH DFXPXODWLYH FDUH vQUHJLVWUHD]  GH DVHPHQHD REOLJD LLOH OHJDWH GH FKHOWXLHOL YLLWRDUH VDX
REOLJD LLOH OHJDWH GH FROHFW UL GH WD[H YLLWRDUH SUHFXP L UHSRUWDUHD GH YHQLWXUL L FKHOWXLHOL GLQ EXJHWH
anterioare.

&RQWXULSHQWUXVXPHGHSO WLWSULPLW

%DQLGDWRUD LIXUQL]RULORUFOLHQ LORUVDXGHF WUHDFHWLD

Conturi speciale
&RQWXULOH FDUH vQUHJLVWUHD]  WUDQ]DF LLOH FX FDUDFWHU H[FHS LRQDO UHDOL]DWH vQ DIDUD SURFHGXULORU
QRUPDOH GH DSUREDUH L vQUHJLVWUDUH D FKHOWXLHOLORU ([HPSOH GH DVWIHO GH PHWRGH VXQW FRQWXULOH
WHPSRUDUH FD DYDQVXULOH VDX WUDQ]DF LLOH D F URU DXWRUL]DUH HVWH vQGRLHOQLF  VDX FRQWXULOH
fondurilor extrabugetare, sau conturile de sub linie.
Corelare
3URFHVXO HOLPLQ ULL WUDQ]DF LLORU GLQWUH GLYHUVHOH PLQLVWHUHDJHQ LLXQLW L JXYHUQDPHQWDOH L DO
FRPELQ ULLvQWUXQVHWFRPXQGHFDWHJRULLDVXPHLWUDQ]DF LLORUORUH[WHUQHFXUHVWXOHFRQRPLHL
&RUXS LH

([LVW  PXOWH GHILQL LL DOH DFHVWXL FRQFHSW &HD PDL VLPSO  L PDL ODUJ  HVWH XWLOL]DUHD LQFRUHFW  D XQHL
SR]L LLSXEOLFHVDXSULYDWHvQVFRSXORE LQHULLXQRUFkWLJXULSHUVRQDOHGLUHFWHVDXLQGLUHFWH

Costuri totale

6XPD WXWXURU FRVWXULORU XQXL SURJUDP VDX XQHL DFWLYLW L LQFOX]kQG FRQVXPXO GH FDSLWDO IL[ FRVWXULOH
DGPLQLVWUDWLYHLFHOHDOHDFWLYLW LORUOHJDWHGHSURJUDPGDUUHDOL]DWHGHDOWHHQWLW LGHFkWFHDUHVSRQVDELO
pentru el.

449

Criteriile Copenhaga

&RQYHQLWH vQ  GH &RQVLOLXO (XURSHDQ FULWHULLOH &RSHQKDJD WUHEXLHVF vQGHSOLQLWH GH ULOH FDQGLGDWH
SHQWUX D GHYHQL PHPEUH ULOH FDQGLGDWH WUHEXLH V  RE LQ  VWDELOLWDWHD LQVWLWX LLORU FDUH JDUDQWHD]
GHPRFUD LD VWDWXO GH GUHSW GUHSWXULOH RPXOXL L SURWHF LD PLQRULW LORU H[LVWHQ D XQHL HFRQRPLL GH SLD
IXQF LRQDOHLFDSDFLWDWHDGHDIDFHID SUHVLXQLORUFRQFXUHQ HLLIRU HORUSLH HLGLQLQWHULRUXO8QLXQLLL
DELOLWDWHDGHDLDVXPDREOLJD LLOHGHPHPEUXLQFOXVLYDGHUDUHDODVFRSXULOHXQLXQLLSROLWLFHHFRQRPLFHL
monetare.

&XSULQ] WRU

8Q EXJHW HVWH FXSULQ] WRU DWXQFL FkQG FXSULQGH WRDWH FKHOWXLHOLOH YHQLWXULOH vPSUXPXWXULOH L FHOHODOWH
DFWLYLW L DOH JXYHUQXOXL $FHDVWD FUHHD]  XQ FDGUX FDUH SURPRYHD]  HYDOXDUHD VROLG  D RS LXQLORU
FRQFXUHQWHSULYLQGSROLWLFLOHLRSODQLILFDUHLH[HFX LHEXJHWDU HILFLHQW 

&YDVLVRFLHWDWHSXEOLF

QWUHSULQGHULQHLQFRUSRUDWHDIODWHvQSURSULHWDWHDJXYHUQXOXLFDUHVXQWDQJDMDWHvQSURGXF LDGHSLD LFDUH

RSHUHD] ODIHOFDLVRFLHW LOHSXEOLFH

'DWRULHH[WHUQ

'DWRULDID GHQRQUH]LGHQ LDL ULLvQFDX] 

'DWRULHUHVWDQW

6XPDREOLJD LLORUDOWHOHGHFkWFHOHFRQWUDFWXDOHFXWHUPHQIL[DVXPDWHGHJXYHUQSHQWUXEXQXULLVHUYLFLL
SULPLWHFDUHQXDXIRVWvQF SO WLWHDGLF RVDUFLQ DFXPXODW GHQRWHQHSO WLWHQXQHOH ULWHUPHQXOVH
UHIHU ODSRU LXQHDQHFRUHODW DGDWRULHLSHWHUPHQVFXUWUHVWDQWHDJXYHUQXOXL

Deconcentrare

7UDQVIHUXO GH UHVSRQVDELOLWDWH GH OD PLQLVWHUHOH FHQWUDOH F WUH ELURXUL GLQ WHULWRULX VDX DJHQ LL PDL
DXWRQRPHDMXQJkQGDVWIHOPDLDSURDSHGHFHW HQLGDUUDPkQkQGvQDFHODLWLPSvQFDGUXODGPLQLVWUD LHL
centrale.

Decontare

2PHWRG GHFRPSDUDUHDFRVWXULORUVDXEHQHILFLLORUYLLWRDUHVDXWUHFXWHGLQGLYHUVHPRPHQWH8QXLHXUR

vQDQXOQLVHG YDORDUHDFXUHQW GHUQHXURvQDQXOXQGHUHVWHUDWDGHGHFRQWDUHVezi, de
DVHPHQHDYDORDUHDQHW FXUHQW LUDWDLQWHUQ DUHWXUQ ULL
Deficit/surplus
([LVW FkWHYDGHILQL LLGLIHULWHDOHGHILFLWXOXL

'HILFLWXOVDXVXUSOXVXODDFXPHVWHGHILQLWvQUHJOHPHQW ULOH&RQVLOLXOXL(XURSHDQvQFRQWH[WXO

7UDWDWXOXLGHOD0DDVWULFKWLDOFHOXLGHOD$PVWHUGDPHVWHvPSUXPXWXOQHWFRQWUDFWDWVDXDFRUGDW
GHDGPLQLVWUD LDJHQHUDO FRQIRUPGHILQL LHL(6$

Deficitul SHED] GHEDQLDDFXPHVWHGHILQLWvQ*)6HVWHHJDOFXSO LOHGHFKHOWXLHOLSOXV

vPSUXPXWXULOH DFRUGDWH PLQXV UHWXUQ ULOH PLQXV YHQLWXULOH SH ED]  GH EDQL PLQXV JUDQWXULOH
SULPLWH 3ULQ FRQWUDVW FX GHILFLWXO GHILQLW vQ FDGUXO FRQWH[WXOXL 7UDWDWHORU GH OD 0DDVWULFKW L
$PVWHUGDPDFHDVW P VXU DGHILFLWXOXLFXSULQGHQXPDLWUDQ]DF LLOHE QHWLLLQFOXGHGHDVXSUD
OLQLHLXQHOHWUDQ]DF LLFODVLILFDWHFDWUDQ]DF LLGHILQDQ DUHvQ61$L(6$FXPVXQWYkQ] ULOH
GHDF LXQLLYDORULOHJDWHGHSURJUDPHOHGHSULYDWL]DUH

450

Deficitul SHED] GHDQJDMDPHQWHHVWHGHILQLWFDGHILFLWXOE QHVFSOXVFUHWHUHDQHW DDULHUDWHORU

VDX FKHOWXLHOLOH vQ VWDGLXO YHULILF ULL SOXV vPSUXPXWXULOH DFRUGDWH PLQXV UHWXUQ ULOH PLQXV
YHQLWXULOH SH ED]  GH EDQL $FHDVW  P VXU  D GHILFLWXOXL QX WUHEXLH V  LQFOXG  DQJDMDPHQWHOH
OHJDWHGHRUGLQHQHOLYUDWHLDQJDMDPHQWHOHSHPDLPXO LDQL

Deficit fiscal
Vezi deficitul.

Depreciere

5HGXFHUHDYDORULLXQXLPLMORFvQWLPSGDWRULW XWLOL] ULLIL]LFHVDXvQYHFKLULLQFRQWDELOLWDWHDDFXPXODWLY 

GHSUHFLHUHD HVWLPDW  SHQWUX YLD D XWLO  D XQXL PLMORF HVWH GHGXV  SURJUHVLY WHDUV  GLQ YDORDUHD VD vQ
ILHFDUH DQ 'HSUHFLHUHD vQUHJLVWUDW  vQ FRQWDELOLWDWHD DIDFHULORU VDX FHD SHUPLV  vQ VFRSXO FDOFXO ULL
LPSR]LWHORUSRDWHGHYLDGHODYDORDUHDFRQVXPXOXLGHFDSLWDOIL[HVWLPDW SHQWUXFRQWXULOHQD LRQDOHPDL
DOHVvQSHULRDGHGHLQIOD LHVezi, de asemenea, consumul de capital fix.

Descentralizare

7UDQVIHUXOGHUHVSRQVDELOLWDWHF WUHQLYHOHLQIHULRDUHDOHJXYHUQ ULLGHPRFUDWLFLQGHSHQGHQWHFRQIHULQGX

OHDVWIHOPDLPXOW OLEHUWDWHDGPLQLVWUDWLY GDUQXQHDS UDWLPDLPXOW LQGHSHQGHQ ILQDQFLDU 

Determinant al costului

2ULFHIDFWRUFDUHFDX]HD] RPRGLILFDUHvQFRVWXOXQHLDFWLYLW LVDXSURGXF LL

Documente bugetare

6HWXOGHGRFXPHQWHSUH]HQWDWHSDUODPHQWXOXLDO WXULGHEXJHW3HOkQJ SURSXQHULOHOHJDWHGHFKHOWXLHOLOH

YHQLWXULOH L vPSUXPXWXULOH JXYHUQDPHQWDOH GRFXPHQWHOH EXJHWDUH SRW V  PDL LQFOXG  R H[SXQHUH D
FRQWH[WXOXL HFRQRPLF L ILQDQFLDU DO SURSXQHULORU EXJHWDUH RELHFWLYHOH SROLWLFLL HFRQRPLFH D JXYHUQXOXL
SUHYL]LXQLOH PDFURHFRQRPLFH SH WHUPHQ PHGLX L XQHOH H[SOLFD LL SULYLQG SURJUDPHOH L DFWLYLW LOH
JXYHUQDPHQWDOHFHXUPHD] DILILQDQ DWHSULQEXJHW

Economie

$FKL]L LDXQRUUHVXUVHILQDQFLDUHXPDQHLIL]LFHGHFDOLWDWHLvQFDQWLWDWHDGHFYDW ODPRPHQWXOSRWULYLWL

la cel mai mic cost.

Eficacitate

0 VXUD vQ FDUH SURJUDPHOH RE LQ RELHFWLYHOH VDX UH]XOWDWHOH DQWLFLSDWH (ILFDFLWDWHD HVWH FHO PDL
LPSRUWDQWHOHPHQWDOUDSRUWXOXLYDORULLvQVFKLPEXOEDQLORUvQVHFWRUXOSXEOLF%XQXULOHLVHUYLFLLOHSRWIL
IXUQL]DWHHFRQRPLFLHILFLHQWvQV GDF QXvLDWLQJRELHFWLYHOHXUP ULWHUHVXUVHOHXWLOL]DWHYRUILvQPDUH
P VXU ULVLSLWH

(ILFLHQ

5HOD LD GLQWUH EXQXULOH L VHUYLFLLOH SURGXVH GH XQ SURJUDP VDX R DFWLYLWDWH LHLUL L UHVXUVHOH IRORVLWH
SHQWUXDOHSURGXFHLQWU UL(ILFLHQ DVHP VRDU SULQFRVWXOSHXQLWDWHGHSURGXF LH

(ILFLHQ DORFDWLY

6H UHIHU  OD FDSDFLWDWHD JXYHUQXOXL GH D DORFD UHVXUVHOH L GH D VHOHFWD SURJUDPH L SURLHFWH FRQIRUP
RELHFWLYHORUVDOHQWHRULDHFRQRPLF HILFLHQ DDORFDWLY QXPLW LHILFLHQ 3DUHWRDSDUHFkQGUHVXUVHOH
VXQWDORFDWH vQ DD IHO vQFkW RULFH PRGLILFDUH vQ VXPHOH VDX WLSXULOH GH LHLUL FXUHQWH DU IL vQ GHWULPHQWXO
cuiva.

451

(QWLWDWHFDUHUDSRUWHD]

2UJDQL]D LD VDX HQWLWDWHD JXYHUQDPHQWDO  FDUH HVWH REOLJDW  SULQ OHJH V  UHDOL]H]H UDSRDUWH ILQDQFLDUH vQ
FXUVXOLPSOHPHQW ULLEXJHWXOXLLVDXODVIkULWXODQXOXLILQDQFLDUUDSRDUWHOHGHvQFKLGHUHDFRQWXULORU
$VWIHOGHUDSRDUWHSRWILIXUQL]DWHPLQLVWHUXOXLILQDQ HORUSDUODPHQWXOXLVDXLQVWLWX LHLVXSUHPHGHFRQWXUL

Estimare a veniturilor

2HVWLPDUHDYHQLWXULORUODGLVSR]L LDEXJHWXOXLSHQWUXDQXOVDXDQLLXUP WRUL(ODERUDUHDXQHLHVWLP ULD

YHQLWXULORU HVWH HVHQ LDO  OD vQFHSXWXO IRUPXO ULL DFHVWXLD 2 DVWIHO GH HVWLPDUH WUHEXLH GH RELFHL V  ILH
DGXV OD]LGHFkWHYDRULvQFXUVXOFLFOXOXLEXJHWDU

(DQWLRQDUHSHQWUXDXGLW

3URFHGXULGHDXGLWXWLOL]DWHSHXQHDQWLRQGHSRSXOD LHUHOHYDQWSHQWUXPXQFDGHDXGLWDUHGHVI XUDW PDL

GHJUDE GHFkWODQLYHOXOvQWUHJLLSRSXOD LL

Evaluare

(YDOXDUHDSURJUDPXOXLFRQVW vQWURH[DPLQDUHSURIXQG DHIHFWHORUHFRQRPLFHILQDQFLDUHVRFLDOHHWFDOH

XQXLSURJUDPVDXDOHXQHLLQL LDWLYHGHSROLWLF (YDOX ULUH]XPDWLYHDXORFDWXQFLFkQGSURJUDPXOUXOHD]
GHFHYDYUHPHHYDOXDUHH[SRVWSHQWUXDLVWXGLDHILFDFLWDWHDLDLMXGHFDYDORDUHDJHQHUDO (YDOX ULOH
IRUPDWLYHVXQWvQWUHSULQVHGHRELFHLvQFXUVXOLPSOHPHQW ULLXQXLSURJUDPHYDOXDUHLQWHUPHGLDU SHQWUX
DLFUHWHHILFDFLWDWHD

Examinarea bugetului

3URFHVXO DQDOL] ULL VROLFLW ULORU EXJHWDUH DOH PLQLVWHUHORU L DJHQ LLORU GH F WUH XQ DQJDMDW DO XQXL
GHSDUWDPHQW FHQWUDO DO EXJHWXOXL GLQ FDGUXO PLQLVWHUXOXL ILQDQ HORU SULQ FDUH VH HYDOXHD]  VROLFLWDUHD VH
GH]YROW DOWHUQDWLYHVHWUDJFRQFOX]LLLVHIDFUHFRPDQG UL

([SXQHUHSULYLQGPLMORDFHOHLREOLJD LLOH

8QH[WUDVILQDQFLDUFDUHRIHU LQIRUPD LLSULYLQGPLMORDFHOHLREOLJD LLOH XQHLHQWLW LOD VIkULWXO ILHF UHL

perioade de raportare. 9H]LGHDVHPHQHDELODQ XOFRQWDELO.

Extras operativ

8QH[WUDVILQDQFLDUFDUHSUH]LQW FRVWXOWRWDOSHSDUFXUVXODQXOXLILVFDOVDXDOXQHLDOWHSHULRDGHILQDQFLDUH
DOUHVXUVHORUFRQVXPDWHGHXQPLQLVWHURDJHQ LHSHQWUXDLDWLQJHRELHFWLYHOHP VXUDRULF URUUHFXSHU UL
GH FRVWXUL GH H[HPSOX SULQ WD[H GH XWLOL]DUH L RULFH DOWH YHQLWXUL RSHUDWLYH GLQ VXUVH LQGHSHQGHQWH L
YHQLWXULGHODJXYHUQ(VWHGHIDSWXQH[WUDVSULYLQGYHQLWXOLSO LOH

Extrase financiare

([WUDVHOHFRQWDELOHHODERUDWHGHRHQWLWDWHFDUHUDSRUWHD] SHQWUXDFRPXQLFDLQIRUPD LLGHVSUHSHUIRUPDQ D

LSR]L LDVDILQDQFLDU 8QVLVWHPFRQWDELODFXPXODWLYLPSOLF vQPRGRELQXLWHODERUDUHDXQHL([SXQHULD
3R]L LHL )LQDQFLDUH VDX %LODQ  &RQWDELO FDUH V  SUH]LQWH WRDWH PLMORDFHOH REOLJD LLOH L YDORDUHD QHW  R
([SXQHUH SULYLQG 3HUIRUPDQ D )LQDQFLDU  VDX ([WUDV 2SHUDWLY FDUH V  SUH]LQWH YHQLWXULOH L FKHOWXLHOLOH
SHULRDGHLLR([SXQHUHSULYLQG0RGLILF ULOHGLQ9DORDUHD1HW FDUHV H[SOLFHVFKLPE ULOHGLQELODQ XULOH
GH GHVFKLGHUH L vQFKLGHUH $FHVWH H[SXQHUL ED]DWH SH DFXPXOD L VXQW FRPSOHWDWH FX R ([SXQHUH D
)OX[XULORU% QHWLFDUHLQFOXGHQRWHOHLHDORQ ULOHQHFHVDUHSHQWUXFODULILFDUHDVDXH[SOLFDUHDDUWLFROHORU
GLQ H[SXQHUL Q PRG VLPLODU FDGUXO DQDOLWLF GLQ *)6  LQFOXGH XUP WRDUHOH WDEHOH 2SHUD LXQLOH
*XYHUQDPHQWDOHFDUHHVWHXQUH]XPDWDOWUDQ]DF LLORUDGPLQLVWUD LHLJHQHUDOHvQWURSHULRDG FRQWDELO GDW 
([SXQHUHDSULYLQG$OWH)OX[XUL(FRQRPLFHFDUHvQUHJLVWUHD] LQIOXHQ HOHDOWHOHGHFkWWUDQ]DF LLOHDVXSUD
SR]L LHLILQDQFLDUHDJXYHUQXOXLLXQ%LODQ &RQWDELOLR([SXQHUHSULYLQG6XUVHOHL8WLOL] ULOH%DQLORU

452

)LQDQ DUH

7RDWH WUDQ]DF LLOH FX PLMORDFH L REOLJD LL ILQDQFLDUH FDUH HFKLOLEUHD]  GHILFLWXO VDX VXUSOXVXO EXJHWDU Q
WHUPHQL JHQHUDOL PLMORDFHOH SULQ FDUH JXYHUQXO RE LQH UHVXUVHOH ILQDQFLDUH SHQWUX DL LPSOHPHQWD
SROLWLFLOHSURJUDPHOHLSURLHFWHOH

Fond/conturi extrabugetar(e) (EBF)

QJHQHUDOWHUPHQXOVHUHIHU ODDFWLYLW LOHJXYHUQDPHQWDOHFDUHQXVXQWLQFOXVHvQSUH]HQWDUHDEXJHWXOXL
DQXDO0DLPXOW(%)SRWILVXSXVHXQRUVLVWHPHGHDGPLQLVWUDUHDEDQLORUFRQWUROLUDSRUWDUHGLIHULWHID
GH FHOHOD FDUH HVWH VXSXV EXJHWXOvQVX L 6H XWLOL]HD]  R JDP  ODUJ  GH PHWRGH H[WUDEXJHWDUH LQFOX]kQG
IRQGXULOH FXP VXQW FHOH GH DVLJXU UL VRFLDOH vQILLQ DWH vQ ED]D XQHL OHJLVOD LL VHSDUDWH IRQGXUL SHQWUX
EXQXUL GH ODUJ FRQVXP FDUH XWLOL]HD]  DMXWRUXO vQ DFHVW VFRS L PDUFDUHD DQXPLWRU YHQLWXUL vQ VFRSXUL
specifice. Vezi, de asemenea, cheltuielile n afara bugetului.

Fond corelat

)RQGXOSULQFLSDOvQFDUHVXQWGHSR]LWDWHWRDWHVXPHOHSULPLWHLGLQFDUHVHHIHFWXHD] WRDWHSO LOHvQFD]XO

vQFDUHOHJLVOD LDQXSUHYHGHDOWIHOHFKLYDOHQWXOXQXLFRQWXQLFGHWUH]RUHULH7HUPHQXOHVWHXWLOL]DWvQPXOWH
GLQ ULOH&RPPRQZHDOWKXOXLEULWDQLFVezi, de asemenea, fondul general.

Fond de avansuri
8QIRQGE QHVFIL[VDXP UXQWVXEIRUPDGHYDOXW FHFXULVDXFRQWXULJXYHUQDPHQWDOHDYDQVDW
FDIRQGXUL LQXWHvQDIDUDWUH]RUHULHLLDWULEXLWXQXLFRQWGHDORF ULVSHFLILFSHQWUXDILSO WLWGH
XQFDVLHUDXWRUL]DW)RQGXOSRDWHILGHWLSURWDWLYILLQGDSURYL]LRQDWSkQ ODVXPDIL[ SHP VXU
FHHVWHFKHOWXLW VDXXWLOL]DW VDXSRDWHILGHQDWXU VWDWXWDU 
Fond general

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FKHOWXLHOLORU RSHUDWLYH DOH DFWLYLW LORU JXYHUQDPHQWDOH &RQWUDVWHD]  FX IRQGXULOH PDUFDWH IRQGXULOH GH
SURSULHWDWH IRQGXULOH GH FXVWRGLH VDX vQWUHSULQGHUH L IRQGXULOH H[WUDEXJHWDUH Q FRQWH[WXO
Commonwealth-ului britanic, fondul general este numit fondul corelat.
)RQGVDXUH]HUY FRQWLQJHQW 
8Q IRQG VHSDUDW VDX R SURYL]LH EXJHWDU  UH]HUYDW  GLQ WRWDOXO EXJHWXOXL DQXDO FH XUPHD]  D IL DORFDW
XOWHULRUvQYHGHUHDWUDW ULLXQRUPRGLILF ULQHSUHY ]XWHvQFLUFXPVWDQ HOHH[WHUQHQEXJHWDUHDSHWHUPHQ
PHGLX UH]HUYHOH FRQWLQJHQWH L GH SROLWLF  VXQW XWLOL]DWH SHQWUX D RE LQH IOH[LELOLWDWHD L D VH HYLWD
angajamentele de cheltuieli premature, punndu-se deoparte rezerve din ce n ce mai mari din totaluri
SHQWUXDQLLXUP WRUL

)RQGXULGHDVLJXU ULVRFLDOH

)RQGXULFDUHIXUQL]HD] EHQHILFLLVRFLDOHFRPXQLW LLSULQWUXQSURJUDPGHDVLJXU ULVRFLDOHFDUHLPSOLF vQ

JHQHUDO FRQWULEX LL REOLJDWRULL DOH SDUWLFLSDQ LORU Q PDMRULWDWHD ULORU DVWIHO GH IRQGXUL VXQW RUJDQL]DWH
VHSDUDW GH FHOHODOWH DFWLYLW L JXYHUQDPHQWDOH DX EXJHW SURSULX L vL S VWUHD]  PLMORDFHOH L REOLJD LLOH
VHSDUDW6LVWHPHOHGHDVLJXU ULVRFLDOHFDUHQXvLS VWUHD] PLMORDFHOHLREOLJD LLOHVHSDUDWQXVHQXPHVF
IRQGXULGHDVLJXU ULVRFLDOHQ*)6WUDWDPHQWXOSUHIHUDWDOIRQGXULORUGHDVLJXU ULVRFLDOHHVWHFODVLILFDUHD
ORUFDSDUWHDQLYHOXOXLJXYHUQ ULLODFDUHRSHUHD] 2WUDWDUHDOWHUQDWLY HVWHJUXSDUHDWXWXURUIRQGXULORUGH
DVLJXU ULVRFLDOHvQWUXQVXEVHFWRUVHSDUDW3ODQXULOHGHSHQVLLILQDQ DWHGHDQJDMD LJXYHUQQXVXQWIRQGXUL
GHDVLJXU ULVRFLDOH6XQWVRFLHW LILQDQFLDUHLVXQWH[OXVHGLQVHFWRUXODGPLQLVWUD LHLJHQHUDOH

453

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2UJDQL]D LLvQILLQ DWHvQVFRSXOIXUQL] ULLGHEHQHILFLLODSHQVLRQDUHXQRUJUXSXULVSHFLILFHGHDQJDMD L(OH
DXSURSULLOHPLMORDFHLREOLJD LLLVHDQJDMHD] vQWUDQ]DF LLILQDQFLDUHSHSLD SHFRQWSURSULX$VWIHOGH
fonduri de pensii sunt incluse n sectorul financiar.

Fonduri speciale
6H UHIHU  GH RELFHL OD IRQGXULOH H[WUDEXJHWDUH GDU XQHRUL L OD IRQGXUL ILQDQ DWH GLQ YHQLWXUL L
taxe de utilizare marcate aflate n cadrul bugetului guvernului.
Formarea de capital fix brut
9DORDUHD EXQXULORU SURSULHW LORU XWLODMHORU L HFKLSDPHQWHORU GXUDELOH QHPLOLWDUH QRL VDX
H[LVWHQWH DFKL]L LRQDWH GH JXYHUQ VDX SURGXVH SHQWUX EHQHILFLXO SURSULX PLQXV YkQ] ULOH XQRU
DVWIHO GH EXQXUL &XSULQGH QXPDL EXQXULOH FDUH DX R YLD  QRUPDO  GH SHVWH XQ DQ L R YDORDUH
SHVWH XQ QLYHO PLQLP VSHFLILFDW 0RGLILF ULOH GLQ VWRFXULOH VDX LQYHQWDUHOH JXYHUQDPHQWDOH VXQW
LQFOXVH vQ IRUPDUHD FDSLWDOXOXL GDU QX L vQ IRUPDUHD FDSLWDOXOXL IL[ &RQVXPXO GH FDSLWDO IL[
GHSUHFLHUHDHVWHGHGXVGLQIRUPDUHDFDSLWDOXOXLIL[EUXWSHQWUXDP VXUDIRUPDUHDFDSLWDOXOXLIL[
net.
Formarea capitalului fix net
Vezi formarea capitalului fix brut.

Formularea bugetului

3DLLLSURFHVHOHQHFHVDUHSHQWUXHODERUDUHDEXJHWXOXLXQXLJXYHUQGHODDQDOL]HSUHOLPLQDUHLSURJQR]H
vQDLQWDUHD VROLFLW ULORU EXJHWDUH DOH PLQLVWHUHORU L DOWRU RUJDQLVPH JXYHUQDPHQWDOH DQDOL]D L GHFL]LD
H[HFXWLYXOXLSkQ ODSUH]HQWDUHDVDRILFLDO vQID DOHJLVODWLYXOXL

)UDXG

&HDPDLJUDY IRUP GHQHUHJXO Q FHSULYHWHFKHOWXLHOLOHLQFOXGHRULFHDFW VDXRPLVLXQHLQWHQ LRQDW

legate de:

Utilizarea sau prezentarea de expuneri sau documente false, incorecte sau incomplete, care are ca efect
DORFDUHDQHDGHFYDW VDXUHWHQ LDJUHLW GHIRQGXUL

1HGH]Y OXLUHDXQRULQIRUPD LLvQF OFkQGXVHRREOLJD LHVSHFLILF FXDFHODLHIHFW

$SOLFDUHDXQRUIRQGXULvQDOWHVFRSXULGHFkWFHOHSHQWUXFDUHDXIRVWDFRUGDWHLQL LDOFXDFHODLHIHFW

QFHSULYHWHYHQLWXULOHIUDXGDLQFOXGHRULFHDFWVDXRPLVLXQHLQWHQ LRQDW OHJDWHGH

Utilizarea sau prezentarea de expuneri sau documente false, incorecte sau incomplete, care are ca efect
GLPLQXDUHDLOHJDO DUHVXUVHORUEXJHWXOXL

1HGH]Y OXLUHDXQRULQIRUPD LLvQF OFkQGXVHRREOLJD LHVSHFLILF FXDFHODLHIHFW

$SOLFDUHDJUHLW DXQXLEHQHILFLXRE LQXWOHJDOFXDFHODLHIHFW

*DUDQ LH

2 HOLEHUDUH WRWDO  VDX PDL GHV SDU LDO  D DORF ULL DQXDOH WRWDOH SH ED]  VHPHVWULDO  VDX OXQDU  FDUH V
SHUPLW XQXLPLQLVWHUGHUHVRUWVDXXQHLDJHQ LLFDUHFKHOWXLHWHV DVXPHDQJDMDPHQWHVezi repartizarea.

454

Granturi
Q *)6 JUDQWXO HVWH XQ WUDQVIHU YROXQWDU FXUHQW VDX GH FDSLWDO vQWUH XQLW L JXYHUQDPHQWDOH VDX
vQWUHRRUJDQL]D LHPXOWLQD LRQDO LXQJXYHUQQD LRQDOJUDQW3KDUHQSOXVXQWUDQVIHUYROXQWDU
F WUHRRUJDQL]D LHVDXSHUVRDQ SULYDW HVWHGHDVHPHQHDQXPLWGHVHRULJUDQW
Guvernare
*XYHUQDUHD HVWH H[HUFLWDUHD SXWHULL SROLWLFH SHQWUX DGPLQLVWUDUHD XQHL UL *XYHUQDUHD VROLG
IRORVHWH FD HOHPHQWH HVHQ LDOH UHVSRQVDELOLWDWHD SROLWLF  OLEHUWDWHD GH DVRFLHUH L SDUWLFLSDUH
FDGUH OHJDOH GH vQFUHGHUH L HFKLWDELOH WUDQVSDUHQ D L DGPLQLVWUDUHD HILFDFH L HILFLHQW  D
sectorului public.
,HLUL

3URGXVHOHLVHUYLFLLOHSURGXVHGLUHFWGHXQSURJUDPVDXRDFWLYLWDWH,HLULOHVXQWLPSRUWDQWHGHSLOG vQ
VWDELOLUHD LQWHORUSHFDUHWUHEXLHV OHDWLQJ SHUVRQDOXOLvQP VXUDUHDSHUIRUPDQ HLGDUQXLQGLF vQVLQH
P VXUD vQ FDUH VD vQUHJLVWUDW XQ SURJUHV F WUH UHDOL]DUHD VFRSXOXL XOWLP DO XQXL SURJUDP Q IXQF LH GH
QDWXUDORULHLULOHSRWILVDXQXXRUGHP VXUDWGHH[HPSOXQXP UXOGHFD]XULVSLWDOL]DWHHVWHPDLXRUGH
P VXUDW GHFkW FDOLWDWHD FRQVXOWDQ HL DVXSUD XQHL SUREOHPH GH SROLWLF  vQDLQWDW  GH XQ IXQF LRQDU GLQ
GRPHQLXOV Q W LLPLQLVWUXOXLYL]DW

Impact
Termenul de impact este adesea utilizat n sinonimie cu termenul de rezultate. Impactul net
DOXQXLSURJUDPGHVFULHUH]XOWDWHOHFDUHVXQWvQWUDGHY UDWULEXLELOHDFHVWXLD1XLQFOXGHHIHFWHOH
IDFWRULORU H[WHUQL L HVWH HVWLPDW SULQ PHWRGH GH HYDOXDUH $QDOL]D LPSDFWXOXL VH UHIHU  OD
HYDOXDUHDHIHFWHORUXQXLSURJUDPVDXXQHLLQL LDWLYHGHSROLWLF DVXSUDOXFUXULORUGLQMXUGHSLOG 
XQVWXGLXSULYLQGLPSDFWXODVXSUDPHGLXOXLVDXDUDW P VXUDvQFDUHXQSURJUDPDSURGXVvQWU
DGHY UHIHFWHOHGRULWHDVXSUDEHQHILFLDULORUYL]D L
,QGLFDWRULGHSHUIRUPDQ

3HUIRUPDQ DSRDWHILPRQLWRUL]DW LHYDOXDW SULQJUDG ULVDXLQGLFDWRUL*UDG ULOHFRUHVSXQGvQUHJLVWU ULORU

GLUHFWHDOHLQWU ULORULHLULORULUH]XOWDWHORUGHSLOG QXP UXOGHSDWUXOHGHSROL LHUHDOL]DWHvQWURSHULRDG
GDW HVWHRJUDGDUHDLHLULORU,QGLFDWRULLVXQWXWLOL]D LFDSURFXU DWXQFLFkQGJUDG ULOHGLUHFWHVXQWGLILFLO
VDX FRVWLVLWRU GH RE LQXW GH H[HPSOX SUH XO SH VWUDG  DO GURJXULORU LOHJDOH HVWH XQ LQGLFDWRU DO
UH]XOWDWHORU XQXL SURJUDP DQWLGURJ Q SUDFWLF  vQV  WHUPHQLL JUDG UL L LQGLFDWRUL VXQW DGHVHD
XWLOL]D L DOWHUQDWLY FX DFHODL VHQV ,QGLFDWRULL GH SHUIRUPDQ  SRW IL XWLOL]D L SHQWUX D HYDOXD LQWU UL
SURFHVHLHLULLUH]XOWDWH9H]LGHDVHPHQHDP VXUDUHDSHUIRUPDQ HL

,QWU UL
5HVXUVHOH XWLOL]DWH SHQWUX D SURGXFH LHLUL ,QWU ULOH VXQW GH RELFHL H[SULPDWH VXE IRUP  GH
FDQWLW LGHFKHOWXLHOLVDXUHVXUVHSURSULX]LVHGH H[HPSOX QXP U GH SHUVRQDO]LOH 2 LQWUDUH D
XQHLDFWLYLW LSRDWHILLHLUHDXQHLDFWLYLW LDQWHULRDUH
,QVWLWX LH
)RORVLWXQHRULvQVLQRQLPLHFXWHUPHQXOGHRUJDQL]D LHVDXRUJDQLVPGHSLOG XQPLQLVWHU
VDXXQELURXJXYHUQDPHQWDO7RWXLWHUPHQXOHVWHGHDVHPHQHDXWLOL]DWGLQFHvQFHPDLPXOWL
vQWUXQDOWVHQVSHQWUXDGHVFULHUHJXOLOHIRUPDOHLLQIRUPDOHFDUHGHWHUPLQ FRPSRUWDPHQWXOL
aplicarea acestor reguli.

455

,QVWLWX LHVXSUHP GHFRQWXUL6$,

2 RUJDQL]D LH SXEOLF vQ PRG QRUPDO LQGHSHQGHQW  GH JXYHUQ L UHVSRQVDELO  vQ ID D OHJLVODWLYXOXL FDUH
U VSXQGH GH DXGLWDUHD RSHUD LXQLORU ILQDQFLDUH DOH JXYHUQXOXL 6$, SRDWH GHVI XUD GLYHUVH WLSXUL GH
DFWLYLW LGHDXGLWILQDQFLDUDOFRQIRUP ULLLUHJXODULW LLLDOSHUIRUPDQ HLVezi, de asemenea, auditul.

Instrument financiar

2ULFHFRQWUDFWFDUHGHWHUPLQ DSDUL LDXQXLPLMORFILQDQFLDUSHQWUXRHQWLWDWHLDXQHLREOLJD LLILQDQFLDUH

VDXXQXLLQVWUXPHQWGHHFKLWDWHSHQWUXDOW HQWLWDWH

Inventar
%XQXULDOWHOHGHFkWSURSULHW LOHLVHUYLFLLOHFDUH

6XQW LQXWHSHQWUXDILXWLOL]DWHvQFXUVXOQRUPDODORSHUD LXQLORU

6XQW LQXWHSHQWUXDILXWLOL]DWHvQSURFHVXOGHSURGXF LHSHQWUXYkQ]DUH

8UPHD]  D IL IRORVLWH vQ SURGXF LD GH EXQXUL DOWH SURSULHW L VDX VHUYLFLL LQFOX]kQG
FRQVXPDELOHOHLVWRFXULOHGDUI U DLQFOXGHPLMORDFHOHGHSUHFLDELOH

PS U LUH

$XWRUL] ULOHVDXGLVWULEXLULOHGHIRQGXULDFRUGDWHvQJHQHUDOGHPLQLVWHUXOILQDQ HORUPLQLVWHUHORUGHUHRUW

L DOWRU XQLW L FDUH FKHOWXLHVF SHQWUX D OH SHUPLWH V  DQJDMH]H VDX V  HIHFWXH]H SODWD XQRU IRQGXUL RUL
DPkQGRX vQFDGUXOXQHLSHULRDGHGHWLPSVSHFLILFDWHLvQOLPLWHOHVXPHORUDORFDWHLDXWRUL]DWH9H]LL
JDUDQ LD.

PSUXPXWXULOHDFRUGDWHPLQXVUHWXUQ ULOH
9H]LWUDQ]DF LLOHFXPLMORDFHILQDQFLDUHvQVFRSXULGHSROLWLF
mprumuturile nete acordate/contractate

PSUXPXWXULOH QHWH FRQWUDFWDWHDFRUGDWH VXQW GHILQLWH vQ *)6  L (6$ FD ILLQG FUHWHUHD QHW  D
PLMORDFHORU ILQDQFLDUH PLQXV FUHWHUHD QHW  D REOLJD LLORU DVXPDWH 3RDWH IL FDOFXODW  GH DVHPHQHD FD
ELODQ XORSHUDWLYQHWSOXVDFKL]L LDQHW GHPLMORDFHGHFDSLWDOVezi, de asemenea, mprumuturi acordate
PLQXVUHWXUQ UL

QDLQWDUHDHVWLP ULORU

6H UHIHU  OD VHWXO GH GRFXPHQWH SH FDUH R XQLWDWH FDUH FKHOWXLHWH vO WULPLWH PLQLVWHUXOXL ILQDQ HORU vQ
YHGHUHDGHILQLULLLVXV LQHULLVROLFLW ULORUVDOHGHILQDQ DUHVXSOLPHQWDU SULQEXJHW

ndatorire

6H UHIHU  vQ JHQHUDO OD DQJDMDPHQWH L REOLJD LL SURSULX ]LVH L FRQWLQJHQWH 8QHRUL HVWH XWLOL]DW vQWUXQ
sens mai ngust, desemnnd numai angajamentele.

QWUHSULQGHUHGHSDUWDPHQWDO

2XQLWDWHLQGXVWULDO VDXFRPHUFLDO QHLQFRUSRUDW FDUHLHVWHVWUkQVLQWHJUDW vQWUXQPLQLVWHURDJHQ LH

LLHVWHSUREDELOV PHQ LQ XQELODQ GHOXFUXPLFLLLHVWHDQJDMDW vQVSHFLDOvQIXUQL]DUHDGHEXQXULL
VHUYLFLLXQLW LORUJXYHUQDPHQWDOHVDXPDUHOXLSXEOLFGDULYRSHUHD] ODVFDU PLF 

456

/HJHRUJDQLF DEXJHWXOXL2%/

2 OHJH FDUH VSHFLILF  HDORQDUHD vQ WLPS L SURFHGXULOH SULQ FDUH WUHEXLH HODERUDW DSUREDW H[HFXWDW
MXVWLILFDWEXJHWXOLVXSXVHVSUHDSUREDUHFRQWXULOHILQDOHQXQHOH UL2%/SUHYDOHD] DVXSUDDOWRUOHJL
ILQDQFLDUH GH SLOG  FHOH FDUH SULYHVF FRQWDELOLWDWHD WUH]RUHULD DGPLQLVWUDUHD GDWRULHL FRQWUROXO LQWHUQ
ILQDQ DUHD DGPLQLVWUD LHL ORFDOH HWF /HJHD SUHYHGH DWkW DXWRULWDWHD FkW L UHVSRQVDELOLW LOH SHQWUX
HODERUDUHDDGPLQLVWUDUHDLH[HFXWDUHDEXJHWXOXLDQXDO6HPDLSRDWHQXPLLOHJHDVLVWHPXOXLEXJHWDU

Legitimitate

/HJLWLPLWDWHDvQVHDPQ F FHLFDUHLDXGHFL]LLLFDUHSRWPRGLILFDSROLWLFLOHvQFXUVXOLPSOHPHQW ULLWUHEXLH

V LDSDUWHODLV ILHGHDFRUGFXGHFL]LDGHSROLWLF LQL LDO LQGLIHUHQWGDF HVWHOXDW vQWLPSXOSURFHVXOXL
de formulare a bugetului sau n alt moment.

Marcare

0DUFDUHDWD[HORUHVWHSUDFWLFDDWULEXLULLYHQLWXULORUGLQDQXPLWHWD[HVDXJUXSXULGHWD[HXQRUDFWLYLW LVDX
arii de activitate guvernamentale specifice.

0 VXUDUHDSHUIRUPDQ HL

(YDOXDUHD HILFLHQ HL L HILFDFLW LL XQXL SURJUDP VDX DOH DFWLYLW LORU XQHL RUJDQL]D LL SULQ P VXUDUHD
LQWU ULORU SURFHVHORU LHLULORU L UH]XOWDWHORU UHOHYDQWH *UDG ULOH SHUIRUPDQ HL VDX LQGLFDWRULL
SHUIRUPDQ HLSRWILXWLOL]DWHLvQDFHVWVFRS

Mijloace

3URSULHW LFDUHIXQF LRQHD] FDRVWRFDUHGHYDORULDOHF URUGUHSWXULGHSURSULHWDWHVXQWDSOLFDWHGHXQLW L

LQVWLWX LRQDOH LQGLYLGXDO VDX FROHFWLY L DOH F URU EHQHILFLL HFRQRPLFH SRW IL GHULYDWH GLQ S VWUDUHD VDX
XWLOL]DUHD ORU SH R SHULRDG  GH WLPS 0LMORDFHOH WDQJLELOH SRW IL ILQDQFLDUH EDQL VDX YDORUL PRELOLDUH
JXYHUQDPHQWDOHVDXIL]LFHFO GLULGUXPXULSDUFXULQD LRQDOHHWF0LMORDFHOHSRWILLLQWDQJLELOHFXP
sunt drepturile de autor sau cele de exploatare a minereurilor.

Mijloace fixe

%XQXUL GXUDELOH H[FHSWkQG S PkQWXO PLQHUHXULOH WHUHQXULOH IRUHVWLHUH L DOWH PLMORDFH WDQJLELOH
QHUHSURGXFWLELOH VLPLODUH XWLOL]DWH vQ SURGXF LH GH LQGXVWULLOH UH]LGHQWH SURGXF WRULL GH VHUYLFLL
JXYHUQDPHQWDOHvQVFRSXULFLYLOHLSURGXF WRULLGHVHUYLFLLSULYDWHQRQSURILWSHQWUXJRVSRG ULLLQFOX]kQG
ORFXLQ HOH RFXSDWH GH SURSULHWDUL ORFXLQ HOH IDPLOLDOH SHUPDQHQWH SHQWUX SHUVRQDOXO PLOLWDU FUHWHUHD
DQLPDOHORUSHQWUXUHSURGXFHUHWUDF LXQHLODSWH

Mijloace nefinanciare
Mijloace care includ:

0LMORDFHOH FDUH DSDU FD LHLUL DOH XQXL SURFHV GH SURGXF LH (OH FXSULQG PLMORDFHOH IL[H L
LQYHQWDUHOH Q VHFWRUXO JXYHUQDPHQWDO PLMORDFHOH VXQW FODVLILFDWH FD ILLQG FO GLUL L VWUXFWXUL
PDLQLLHFKLSDPHQWHPLMORDFHFXOWLYDWHLPLMORDFHIL[HLQWDQJLELOH

0LMORDFHQHSURGXVHFDUHDSDUSULQDOWHF LGHFkWXQSURFHVGHSURGXF LH(OHSRWDS UHDQDWXUDO

UHVXUVHGHDS VDXSRWILFUHDWHSULQDF LXQLOHJDOHVDXFRQWDELOHGHODGUHSWXULOHGHSURSULHWDWH
SkQ ODVSHFWUXOHOHFWURPDJQHWLF

0LMORDFHLREOLJD LLILQDQFLDUHPRQHWDUH

0LMORDFHLREOLJD LLFHXUPHD] DILSULPLWHVDXSO WLWHLVXPHGHEDQLIL[HVDXFDUHWUHEXLHVFVWDELOLWH

457

Mijloace tangibile/intangibile
$FHVWHPLMORDFHSRWILJUXSDWHvQFkWHYDFDWHJRULL0LMORDFHOHIL[HWDQJLELOHFRQVWDXGLQORFXLQ HDOWHFO GLUL
L VWUXFWXUL PDLQL L HFKLSDPHQWH L S PkQWXO FXOWLYDW 0LMORDFHOH IL[H LQWDQJLELOH LQFOXG GUHSWXULOH GH
H[SORDWDUH D PLQHUHXULORU VRIWZDUH SHQWUX FRPSXWHUH L RSHUHOH GH DUW  0LMORDFHOH QHSURGXVH WDQJLELOH
VXQWPLMORDFHFDUHDSDUvQQDWXU LDVXSUDF URUDSRWILDSOLFDWHGUHSWXULGHSURSULHWDWHWHUHQXOSHFDUHVXQW
FRQVWUXLWHORFXLQ H0LMORDFHOHQHSURGXVHLQWDQJLELOHLQFOXGH[HPSOHSUHFXPDFRUGDUHDXQXLSDWHQW

Misiune

2H[SXQHUHODUJ DVFRSXULORULRELHFWLYHORUvQDOWHDOHXQHLRUJDQL]D LLVDXXQXLSURJUDP

Model de raportare

&RQILJXUDUHDLSUH]HQWDUHDGHH[WUDVHILQDQFLDUHvQVSHFLDOWDEHOHOHLH[SXQHULOHFDUHWUHEXLHVFLQFOXVH
FHUHOD LLH[LVW vQWUHHOHLFXPWUHEXLHVFDU WDWHP VXULOHFKHLHvQGLYHUVHOHH[SXQHUL

2EOLJD LH

3LHUGHUHDXQXLSRWHQ LDOGHVHUYLFLXVDXDXQRUEHQHILFLLHFRQRPLFHYLLWRDUHSHFDUHRHQWLWDWHHVWHREOLJDW
V LOHDVXPHID GHDOWHHQWLW LvQSUH]HQWFDXUPDUHDXQRUWUDQ]DF LLDQWHULRDUHVDXDOWRUHYHQLPHQWH
WUHFXWH 2 REOLJD LH WUHEXLH UHFXQRVFXW  vQ H[SXQHUHD SULYLQG PLMORDFHOH L REOLJD LLOH QXPDL DWXQFL FkQG
HVWHSUREDELOF YLLWRDUHDSLHUGHUHGHSRWHQ LDOGHVHUYLFLXVDXEHQHILFLLHFRQRPLFHYDILQHFHVDU LDUVXPD
REOLJD LHLSRDWHILP VXUDW VDWLVI F WRU

2EOLJD LLFRQWLQJHQWH

2EOLJD LLDVXPDWHDF URUVXP LDOF URUPRPHQWGHSLQGGHDSDUL LDXQXLHYHQLPHQWYLLWRUQHVLJXU'H

DFHHDQXVXQWFRQVLGHUDWHREOLJD LLSURSULX]LVHLSRWV QLFLQXGHYLQ GDF vQWkPSODUHDUHVSHFWLY QXDUH
loc.

2EOLJD LLOHJDWHGHSHQVLLSXEOLFHQHILQDQ DWH

$FHVW WUHPHQ VH UHIHU  OD REOLJD LL YLLWRDUH DOH JXYHUQXOXL vQ ED]D XQRU SURJUDPH GH SHQVLL SXEOLFH
QHILQDQ DWHVDXILQDQ DWHSDU LDO2EOLJD LLOHOHJDWHGHDFHVWHSURJUDPHQXVXQWvQJHQHUDOUHFXQRVFXWHvQ
WHUPHQLFRQWDELOLGHFkWFkQGDSDUHREOLJD LDGHSODW GHLDFHDVWDGHSLQGHGHLQ HOHJHULOHRUJDQL]DWRULFHGLQ
ILHFDUH DU $VWIHOGHREOLJD LLYLLWRDUHWUHEXLHVFOXDWHvQFRQVLGHUDUHDWXQFLFkQGVHHYDOXHD] VXV LQHUHD
ILVFDO SHWHUPHQOXQJ

2SHUD LXQLFYDVLILVFDOH

$FWLYLW L DOH E QFLL FHQWUDOH VDX SRDWH DOH DOWRU vQWUHSULQGHUL ILQDQFLDUH VDX QHILQDQFLDUH DIODWH vQ
SURSULHWDWHDVWDWXOXLVLPLODUHFXDF LXQLOHILVFDOHXUP ULWHGHJXYHUQ'HLUHDOL]DWHODLQGLFD LDJXYHUQXOXL
HOH VXQW GH RELFHL ILQDQ DWH GH E QFLOH FHQWUDOH L QX VXQW LQFOXVH vQ EXJHWXO QD LRQDO ([HPSOHOH LQFXG
IXUQL]DUHDGHFUHGLWHXQRUFRQVLOLLSHQWUXEXQXULOHGHODUJFRQVXPVDXDOWRUHQWLW LODUDWH DOH GREkQ]LL
VXE FHOH DOH SLH HL L IXUQL]DUHD GH FKHOWXLHOL GH F WUH EDQFD FHQWUDO  SHQWUX D VDOYD E QFL FRPHUFLDOH
falimentare.

2UGLQGHSODW

$XWRUL]DUHGHSODW SHED]DXQHLQRWHVDXIDFWXULDFRUGDW GHRILFLDOLDLPLQLVWHUHORUGHUHVRUWDOWRUXQLW L

FDUHFKHOWXLHVFVDXPLQLVWHUXOXLILQDQ HORU
2UJDQL]D LDSHQWUX&RRSHUDUHL'H]YROWDUH(FRQRPLF 2(&'
2(&' DGXQ   GH UL FDUH vPS UW HVF SULQFLSLLOH HFRQRPLHL GH SLD  GHPRFUD LHL SOXUDOLVWH L
UHVSHFWXOXLSHQWUXGUHSWXULOHRPXOXL&HLGH0HPEULLQL LDOLDL2(&'VXQW ULOHGLQ9HVWXO(XURSHLL
$PHULFD GH 1RUG $XVWULD %HOJLD &DQDGD 'DQHPDUFD (OYH LD )UDQ D *HUPDQLD *UHFLD ,VODQGD
,UODQGD,WDOLD/X[HPEXUJ0DUHD%ULWDQLH1RUYHJLD2ODQGD3RUWXJDOLD6SDQLD6WDWHOH8QLWHL7XUFLD

458

$SRLDXXUPDW-DSRQLD)LQODQGD$XVWUDOLDL1RXD=HHODQG 0DLUHFHQWDXDGHUDW0H[LF&HKLD8QJDULD
3RORQLDL&RUHHDGH6XGQVHSWHPEULH2(&'DLQYLWDW6ORYDFLDV GHYLQ FHDGHDD0HPEU 

3HULRDG FRPSOHPHQWDU

2 SHULRDG  GH GXS  vQFKHLHUHD DQXOXL ILVFDO QRUPDO vQ FDUH FROHFW ULOH LQFRPSOHWH L SO LOH VDX
angajamentele pot fi continuate, fiind atribuite perioadei bugetare precedente. Poate dura cteva luni. n
XQHOH UL SHULRDGD FRQWDELO  LQFOXGH R SHULRDG  FRPSOHPHQWDU  SHQWUX SO L  VDX  GH ]LOH GXS
vQFKHLHUHD DQXOXL ILVFDO 3O LOH GLQ FXUVXO SHULRDGHL FRPSOHPHQWDUH OHJDWH GH WUDQ]DF LL DQJDMDPHQWH L
OLYU ULUHDOL]DWHvQDQXOILVFDOSUHFHGHQWVXQWUDSRUWDWHFDILLQGFKHOWXLHOLvQFXUVXODFHOXLDQQXQHOH UL
DWkWRUGLQHOHGHSODW DFKLWDWHFkWLFHOHQHDFKLWDWHVXQWUHFXQRVFXWHFDILLQGFKHOWXLHOLvQFXUVXOSHULRDGHL
complementare.

Plan strategic

8Q SODQ FDUH SUH]LQW  PLVLXQHD VFRSXULOH RELHFWLYHOH FXUVXO DF LXQLORU L UH]XOWDWHOH DQWLFLSDWH DOH XQHL
RUJDQL]D LL vQ FDGUXO XQHL DQXPLWH SHULRDGH GH WLPS GH RELFHL GH FLQFL SkQ  OD ]HFH DQL 3ODQLILFDUHD
VWUDWHJLF HVWHSURFHVXOSULQFDUHVHHODERUHD] DVWIHOGHSODQXUL8QFRQVLOLXGHPLQLWULVDXXQFDELQHW
SRDWHIRORVLXQSURFHVGHSODQLILFDUHVWUDWHJLF SHQWUXDVWDELOLVFRSXULOHLSULRULW LOHJXYHUQXOXLGDUvQ
JHQHUDO QX YRU SURGXFH XQ SODQ VWUDWHJLF FD GRFXPHQW DD FXP DU IDFH XQ PLQLVWHU VDX R DJHQ LH
1XPLWH XQHRUL L SODQXUL GH DIDFHUL DFHVWH GRFXPHQWH VXQW IRORVLWH GHVHRUL FD R MXVWLILFDUH PDMRU  vQ
VROLFLWDUHDEXJHWDU DRUJDQL]D LHLUHVSHFWLYH

3O L

Q*)6WHUPHQXOGHSO LGHILQHWHVHWXOIOX[XULORUGHWUDQ]DF LLFDUHUHGXFYDORDUHDQHW vQFXUVXO

SHULRDGHLFRQWDELOH7UDQ]DF LLOHGHSO LLQFOXGFRPSHQVDUHDDQJDMD LORUWUDQ]DF LLOHSULYLQGXWLOL]DUHDGH
EXQXULLVHUYLFLLFRQVXPXOGHFDSLWDOIL[SO LOHSHQWUXSURSULHW LGREkQGDLFKLULDEHQHILFLLOHVRFLDOH
VXEYHQ LLOH JUDQWXULOH L WUDQ]DF LLOH GLYHUVH FXP VXQW WUDQVIHUXULOH F WUH RUJDQL]D LL QRQSURILW L
FRPSHQVDUHD GDXQHORU VDX U QLULORU $FKL]L LLOH GH PLMORDFH QHILQDQFLDUH L WUDQ]DF LLOH GH ILQDQ DUH QX
FRQVWLWXLHWUDQ]DF LLGHSO L

3ROLWLF

2VHULHGHDFWLYLW LFDUHSRWILGLIHULWHFDWLSLSRWDYHDEHQHILFLDUL GLIHUL L vQGUHSWDWHVSUH RELHFWLYH L

VFRSXULJHQHUDOHFRPXQH3ULQFRQWUDVWFXSURJUDPXORSROLWLF QXDUHvQPRGQHFHVDUXQEXJHWGHOLPLWDW

Previzibilitate

3UHYL]LELOLWDWHD vQ DGPLQLVWUDUHD EXJHWXOXL vQVHDPQ  F  GLUHFWRULL WUHEXLH V  WLH vQ DYDQV FDQWLWDWHD GH
UHVXUVH DORFDW  SURJUDPHORU ORU /LSVD SUHYL]LELOLW LL FUHHD]  GLILFXOW L IXQF LRQDULORU SXEOLFL OD
SODQLILFDUHD IXUQL] ULL VHUYLFLLORU QV  SUHYL]LELOLWDWHD QHFHVLW  XQ QLYHO ULGLFDW DO VWDELOLW LL
PDFURHFRQRPLFH 3UHYL]LELOLWDWHD FKHOWXLHOLORU JXYHUQDPHQWDOH DJUHJDWH L D SR]L LHL ILVFDOH JHQHUDOH D
JXYHUQXOXLDVLJXU VHFWRUXOSULYDWF DUHRED] HFRQRPLF LILQDQFLDU VLJXU SHFDUHV vLLDSURSULLOH
GHFL]LLSULYLQGSURGXF LDPDUNHWLQJXOLLQYHVWL LLOH

Principii Contabile General Acceptate (GAAP)

GAAP (numite Practici n Marea Britanie) sunt conceptele sau principiile contabile care
UHSUH]LQW  FRQVHQVXO H[SHU LORU L RUJDQLVPHORU vQ GRPHQLXO FRQWDELOLW LL QWUR VHULH GH UL
DFHVWH FRQFHSWH L SULQFLSLL FRQWDELOH VXQW SUHVFULVH GH JXYHUQ GXSD FRQVXOWDUHD H[SHU LORU L
organismelor profesioniste n contabilitate. n unele State Membre ale UE (Franta) un plan
FRQWDELOJHQHUDOGHILQHWHVWUXFWXUDFHQWUDO DWDEHOXOXLFRQWXULORULSULQFLSLLOHFRQWDELOHDVRFLDWH
acestuia.

459

3URGXF LD

9HQLWXULOHLVXPHOHFKHOWXLWHSURSULX]LVH

Program

8QJUXSGHDFWLYLW LGHVWLQDWDFRQWULEXLODRVHULHLGHQWLILFDELO GHRELHFWLYHJXYHUQDPHQWDOHGHH[HPSOX

GH]YROWDUHDUHFROWHL8QSURJUDPWUHEXLHV DLEHRSRSXOD LH LQW LGHQWLILFDELO XQEXJHWGHILQLWSHUVRQDO
LDOWHUHVXUVHQHFHVDUHLRELHFWLYHLLHLULFODUGHILQLWH
Program de drepturi (program determinat de necesitate)
2ULFHSURJUDPGHFKHOWXLHOLGHVFKLVHGHRELFHLSO LOHJDWHGHWUDQVIHUXULJUDQWXULLvQFDUHEHQHILFLDULL
WUHEXLHV ILH SO WL L VDX V SULPHDVF WUDQVIHUXULJUDQWXUL GDF  vQGHSOLQHVFDQXPLWH FULWHULL DD FXPVXQW
GHILQLWHvQOHJLVOD LHVDXvQUHJOHPHQW ULOHJXYHUQDPHQWDOH([HPSOHRELQXLWHVXQWSURJUDPHOHGHDVLJXU UL
VRFLDOHRPDMLUHGXFHUHDV U FLHL
3URJUDPGHLQYHVWL LLSXEOLFH3,3
8QSURJUDPGHLQYHVWL LLUXODQWDFRSHULQGvQJHQHUDORSHULRDG GHDQLHODERUDWvQWURVHULHGH ULvQ
WUDQ]L LH L vQ FXUV GH GH]YROWDUH FDUH IRORVHWH GHVHRUL ILQDQ DUHD SULQ vPSUXPXWXUL VDX JUDQWXUL GH OD
RUJDQL]D LL PXOWLQD LRQDOH FD %DQFD 0RQGLDO  L %(5' L DMXWRUXO GRQDWRULORU ELODWHUDOL 3,3 WUHEXLHVF
SULYLWHFDRFRPSRQHQW DFDGUXOXLEXJHWXOXLSHWHUPHQPHGLXDO ULLEHQHILFLDUHVDXFHOSX LQWUHEXLHV
ILHFRQVHFYHQWHFXSUHYL]LXQLOHILVFDOHSHWHUPHQPHGLXDOHDFHVWHLD3,3ILQDQ DWHGH,QVWLWX LLOH)LQDQFLDUH
,QWHUQD LRQDOHLQFOXGGHPXOWHRULRSDUWHVHPQLILFDWLY GHFKHOWXLHOLFXUHQWHVezi, de asemenea, cadrul
bugetului pe termen mediu.

Proiect

2DFWLYLWDWHXQLF QHGLYL]LELO FXRSURJUDPDUHWHPSRUDO IL[ XQEXJHWGHVWLQDWLRELHFWLYHLLHLULFODU

definite.

3URLHFWDUHDHYDOX ULL
Modelul logic utilizat pentru a ajunge la concluzii privind rezultatele ntr-un studiu de evaluare. Atunci
FkQG DOHJH PRGHOXO HYDOX ULL HYDOXDWRUXO WUHEXLH V  VWDELOHDVF  VLPXOWDQ FH WLS FH LQIRUPD LH WUHEXLH V
RE LQ LODFHWLSGHDQDOL] YDILHDVXSXV 

Rapoarte financiare n scopuri generale

Rapoarte financiare destinate a satisface nevoile de informare ale utilizatorilor generali.
Rapoarte financiare n scopuri speciale
Rapoarte financiare, altele dect rapoartele financiare n scopuri generale, care includ rapoartele de
administrare.

5DSRUWDUHILQDQFLDU

&RPXQLFDUHD LQIRUPD LLORU ILQDQFLDUH GH F WUH R HQWLWDWH JXYHUQ PLQLVWHU GH UHVRUW S U LORU LQWHUHVDWH
SDUODPHQWPLQLVWHUXOILQDQ HORU,QFOXGHWRDWHUDSRDUWHOHFDUHFRQ LQLQIRUPD LLILQDQFLDUHED]DWHSHGDWH
vQWkOQLWHvQJHQHUDOvQVLVWHPXOGHFRQWDELOLWDWHLUDSRUWDUHILQDQFLDU 

5DWDLQWHUQ GHUHWXUQDUH,55

5DWD GH GHFRQWDUH FDUH DU GD LQYHVWL LHL R YDORDUH QHW  FXUHQW  139 2 Vezi, de asemenea,
GHFRQWDUHDLYDORDUHDQHW FXUHQW 

460

Reconciliere

'H RELFHLSURFHVXO GH YHULILFDUH D RUGLQHORU GH SODW  HPLVH GH R DJHQ LH JXYHUQDPHQWDO  FRPSDUDWLY FX
SO LOH UHDOH FRQIRUP H[WUDVHORU EDQFDUH 5HFRQFLOLHUHD VH SRDWH DSOLFD GH DVHPHQHD DOWRU VWDGLL GLQ
SURFHVXOFKHOWXLHOLORUFXPVXQWDQJDMDPHQWHOHDVXPDWHLRUGLQHOHGHSODW HPLVH

Recuperarea costului
Vezi taxele de utilizare.

Reevaluare

$WULEXLUHDXQHLYDORULGHSLD XQXLPLMORFGHFDSLWDOODXQDQXPLWPRPHQW

5HJXOLGHSROLWLF ILVFDO

&RQVWUkQJHULOH SHUPDQHQWH DVXSUD SROLWLFLL ILVFDOH GHILQLWH vQ PRG WLSLF SULQ LQGLFDWRUL DL SHUIRUPDQ HL
fiscale generale, ca raportul deficit/PIB, datorie/PIB. n contextul UE, aceste reguli sunt definite n
7UDWDWHOHGHOD0DDVWULFKWL$PVWHUGDP

Repartizare

)LH VLQRQLP FX vPS U LUHD ILH XQ DQXPLW VWDGLX GLQ SURFHGXUD GH GLVWULEXLUH D IRQGXULORU EXJHWDUH vQWUH
XQLW LOHFDUHFKHOWXLHVF9H]LLvPS U LUHD.

Responsabilizare

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GHPQLWDULLSXEOLFLWUHEXLHV U VSXQG SHULRGLFXQRUvQWUHE ULSULYLQGDFWLYLW LOHORUU VSXQGHUHDIDSWHORU
L LL WUHEXLH V  ILH I FX L U VSXQ] WRUL SHQWUX H[HUFLWDUHD DXWRULW LL FX FDUH DX IRVW vQ]HVWUD L 3HQWUX R
UHVSRQVDELOL]DUHHIHFWLY WUHEXLHVFvQILLQ DWHIHUPLPHQ LQXWHFRQVHFYHQWQLWHOLQLLFODUHGHU VSXQGHUH
0 VXULOHGHUHVSRQVDELOL]DUHWUHEXLHV WUDWH]HWUHLDVSHFWHUHVSRQVDELOLWDWHDFXLUHVSRQVDELOLWDWHDSHQWUX
FHLUHVSRQVDELOLWDWHDID GHFLQH3HQWUXDVHDVLJXUDDSOLFDUHDDGHFYDW DUHVSRQVDELOL] ULLVXQWQHFHVDUH
HIHFWH SUHYL]LELOH L VHPQLILFDWLYH DOH SHUIRUPDQ HL Q VHFWRUXO SXEOLF UHVSRQVDELOL]DUHD GHPQLWDULORU
LQGLYLGXDOLvQFDGUXOSURSULLORURUJDQL]D LLVDXvQID DXQRURUJDQLVPHGHFRQWUROH[WHUQHVHDSOLF FHOPDL
DGHVHD IHOXOXL FXP DX IRVW FKHOWXL L EDQLL L FH UH]XOWDWH VDX RE LQXW 3HQWUX VLVWHPHOH GHPRFUDWLFH HVWH
HVHQ LDO UHVSRQVDELOLWDWHDJHQHUDO DPLQLWULORUvQID DSDUODPHQWXOXLLRSLQLHLSXEOLFH

5HVWDQ

&HFXULHPLVHGDUvQF QHSO WLWH6XPDUHVWDQ HORUHVWHUHIOHFWDW GHGLIHUHQ DGLQWUHWRWDOXOFHFXULORUHPLVH

GH WUH]RUHULH L WRWDOXO FHFXULORU SO WLWH DD FXP DSDUH vQ UHJLVWUHOH FRQWXOXL EDQFDU DO WUH]RUHULHL 'DF
UHVWDQ DSRDWHILLGHQWLILFDW HDWUHEXLHSUH]HQWDW FDRDMXVWDUHDFKHOWXLHOLORUWRWDOH0DLHVWHFXQRVFXW L
VXEQXPHOHGHDUWLFROHvQWUDQ]LW7HUPHQXOGHUHVWDQ HVWHXWLOL]DWXQHRULSHQWUXDGHVHPQDSO LOH
FDUHQXVXQWVFDGHQWHLPHGLDWIDFWXULvQUHJLVWUDWHvQDLQWHGHXOWLPDGDW ODFDUHSRWILSO WLWHI U DLPSOLFD
WD[HVXSOLPHQWDUHVDXSHQDOL] UL

Rezerva de planificare

2SRU LXQHPLF GLQFKHOWXLHOLOHEXJHWDUHWRWDOHSODQLILFDWHFDUHHVWHWHRUHWLFSXV GHRSDUWHGHPLQLVWHUXO

ILQDQ HORU vQDLQWH GH IRUPXODUHD EXJHWXOXL L DSRL DORFDW  SURJUDPHORU GH F WUH JXYHUQ vQ IXQF LH GH
SULRULW LOHGHSROLWLF SHUFHSXWHSHQWUXVHFWRDUHSURJUDPHHWFLQGLYLGXDOH

Rezultate

6FKLPE UL HFRQRPLFH VDX VRFLDOH GHWHUPLQDWH GH R P VXU  GH SROLWLF  XQ SURJUDP VDX R DFWLYLWDWH
5H]XOWDWHOHVXQWGLIHULWHGHLHLULFDUHP VRDU HIHFWHOHLPHGLDWHDOHXQXLSURJUDPVDXDOHXQHLDFWLYLW L
'HH[HPSOXUH]XOWDWXOXQHLFDPSDQLLvQWkPSO WRDUHGHWHVWDUHDUHVSLUD LHLGHUXODWHGHSROL LHSRDWHILXQ
GHFOLQ DO FRQGXFHULLvQ VWDUH GH HEULHWDWH vQ WLPS FH R LHLUH SRDWH IL QXP UXO GH RIHUL DPHQGD L SHQWUX

461

GHS LUHDOLPLWHLOHJDOHDDOFRROHPLHL3URJUDPHOHDXGHRELFHLGRX WLSXULGHUH]XOWDWHLUH]XOWDWHILQDOH

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RE LQ  LLUH]XOWDWH LQWHUPHGLDUH FDUH VH DQWLFLSHD]  F  YRU GXFH OD HOXULOH GRULWH GDU QX VXQW HOXUL vQ
sine. 9H]LGHDVHPHQHDLPSDFWXOLHLULOHLQGLFDWRULLGHSHUIRUPDQ LP VXUDUHDSHUIRUPDQ HL

Rezultate finale
Vezi rezultatele.

Risc al auditului

5LVFXO FD SURFHGXULOH IRORVLWH GH FHQ]RU V  QX GHWHFWH]H SUREOHPH FDUH GDF  DU IL FXQRVFXWH DU IDFH
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6FRSXULLRELHFWLYH
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VSHFLILFHWLQGV VHUHIHUHODUH]XOWDWHPDLVSHFLILFHDGHVHDP VXUDWHFXH[DFWLWDWHWLPSFRVW
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multe ori, un pas intermediar n atingerea unui scop mai larg.
6HFWRULQVWLWX LRQDO
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VLPLODUHGHH[HPSOXVHFWRUXODGPLQLVWUD LHLJHQHUDOH
Sector public

$GPLQLVWUD LDJHQHUDO SOXVWRDWHVRFLHW LOHLFYDVLVRFLHW LOHSXEOLFH9H]LDGPLQLVWUD LDJHQHUDO 

Sector public nefinanciar

6HFWRUXO DGPLQLVWUD LHL JHQHUDOH SOXV vQWUHSULQGHULOH SXEOLFH QHILQDQFLDUH 6HFWRUXO SXEOLF QHILQDQFLDU
H[FOXGHvQWUHSULQGHULOHSXEOLFHGLQVHFWRUXOILQDQFLDUvQWUXFkWFRUHODUHDFXLQVWLWX LLOHILQDQFLDUHSXEOLFHDU
HOLPLQDVWDWLVWLFLOHSULYLQGFHULQ HOHOHJDWHGHILQDQ DUHDOHDGPLQLVWUD LHLJHQHUDOHLvQWUHSULQGHULORUSXEOLFH
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Seriozitate

QSULYLQ DFDOLW LLLQIRUPD LLORUILQDQFLDUHDWXQFLFkQGVHSRDWHFRQVLGHUDF DFHVWHLQIRUPD LLUHSUH]LQW 

H[DFWLI U LQIOXHQ VDXHURDUHWUDQ]DF LDVDXHYHQLPHQWHOHSHFDUHVHSUHVXSXQHVDXVHSRDWHDQWLFLSD
F OHUHSUH]LQW 

Sistem contabil

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Sistem de planificare programare bugetare (PPBS)
2DERUGDUHVLVWHPLF DEXJHW ULLSHSURJUDPHGH]YROWDW vQ68$vQLPDLWkU]LXvQPXOWHDOWH UL
3URFHVHOH 33%6 FRQVWDX HVHQ LDOPHQWH GLQ WUHL ID]H  vQ ID]D GH SODQLILFDUH HVWH IRORVLW  DQDOL]D

462

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6LVWHPHGHLQIRUPDUHDOHDGPLQLVWU ULLILQDQFLDUHJXYHUQDPHQWDOH
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sistemele contabile centrale, prin aderarea la standardele de schimb de date ale acestora. Sistemele
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ILH HOH vQVHOH HILFLHQWH L HILFDFH vQ UDSRUW FX FRVWXULOH Vezi, de asemenea, sistemul registrului
general.
Sistemul registrului financiar
Vezi sistemul registrului general.

Sistemul registrului general

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L FHOH IL]LFH vQ FRQWDELOLWDWHD DFXPXODWLY  L DOWH WUDQ]DF LL ILQDQFLDUH FXP VXQW WUDQ]DF LLOH
GLQWUH DJHQ LLOH JXYHUQDPHQWDOH 9H]L GH DVHPHQHD VLVWHPHOH GH LQIRUPDUH DOH DGPLQLVWU ULL
financiare guvernamentale.
6RFLHWDWHSXEOLF

2FRPSDQLHVDXvQWUHSULQGHUHFRQWURODW GHJXYHUQ*XYHUQXOVHQXPHWHF H[HUFLW XQFRQWURODVXSUDXQHL

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6ROLFLWDUHEXJHWDU

9H]LvQDLQWDUHDHVWLP ULORU

Standardizarea

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463

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Statisticile Financiare Guvernamentale (GFS)

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2001.
Subsidiaritate

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Vezi deficitul.

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MXVWLILFDUHDLHYDOXDUHDPLMORDFHORUGHFDSLWDO

464

Taxe de utilizare

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Transfer de capital

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cheltuieli.

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465

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Vot
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467

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385, 393-394
$GPLQLVWUD LHORFDO 77, 85, 113, 115, 148, 193, 307, 320, 381, 390, 394
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393, 395
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177, 182-183, 185, 192, 201, 203, 210-217, 219-220, 223-224, 243, 246, 248-251, 260, 281-282,
284-286, 291, 295, 297, 302-306, 321-322, 328, 331-332, 334-337, 383-385, 387
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305, 321
$SURYL]LRQDUHSXEOLF 
269, 273, 276-277, 283-286, 330, 332, 350, 355, 361, 390
Arierate 16, 33, 36, 75, 125, 149-151, 159, 192, 210-211, 213-214, 217, 219, 223-224, 230, 249-250, 284,
291, 297-298, 302-305, 320-321, 337, 360, 384-385
Audit

484

Audit a posteriori 316

Audit a priori Vezi, de asemenea, controlul ex ante 315, 316
$XGLWDOFRQIRUP ULL
$XGLWDOSHUIRUPDQ HLYDORULLvQVFKLPEXOEDQLORU
$XGLWDOUHJXODULW LL
Audit extern 47, 68, 71, 241, 309, 312, 335, 344
Audit financiar 26, 268, 347-348, 353, 370, 386
Audit intern 16-18, 28, 30, 65, 75, 82, 101, 116, 210, 217, 259-261, 263, 267-270, 273, 276-278,
281-281, 285-287, 337, 341-342, 344, 347, 349-350, 386, 390-391
Australia 46, 63, 69, 166, 177, 228, 307-308, 324, 335
Austria 3, 65, 92, 308
Banca de Dezvoltare a Asiei (ADB) 3-5, 13
%DQFD(XURSHDQ GH,QYHVWL LL(,%
%DQFD0RQGLDO 
%DQF FHQWUDO 
%D] FRQWDELO 
Belgia 61, 87, 308
BERD 13
%LODQ FRQWDELO
%LODQ RSHUDWLYQHWEUXW
%LODQ DOSROLWLFLL
Buget

%XJHWED]DWSHDFXPXO UL9H]LGHDVHPHQHDFRQWDELOLWDWHDDFXPXODWLY 46, 48

Buget bazat pe bani 46, 113, 249
%XJHWED]DWSHREOLJD LL
%XJHWGHED] 4-165, 182, 202
Buget de capital Vezi, de asemenea, cheltuielile de capital 157-158, 172, 195-196, 201

%XJHWSHPDLPXO LDQL

Bugetarea de la baza zero (ZBB) 14, 133

%XJHWDUHDGXSDLHLUL
%XJHWDUHDGXS SHUIRUPDQ EXJHWDUHDSHSURJUDPH
Cadru macroeconomic Vezi, de asemenea, MTBF, MTEF, MTFF 29, 106, 115, 143-144, 149, 152, 154157, 160, 200-201, 204, 392-393, 398
Cadrul bugetului pe termen mediu (MTBF) 4, 14, 16, 155, 180, 186, 195, 201, 204, 394
Cadrul cheltuielilor pe termen mediu (MTEF) 14, 180, 186
Cadrul fiscal pe termen mediu (MTFF) 14, 29, 105-106, 144, 149, 154-155, 157, 160, 163, 180, 183, 185186, 200-204, 394-395
Calcularea costurilor 53, 55, 161, 167, 190, 202, 311-312, 355
Calitatea serviciilor 53, 69, 180, 284, 360, 365, 386
Canada 63, 69, 141, 147, 172, 176-177, 257, 292, 308-309, 382

485

&HQWUXODGPLQLVWUD LHLJXYHUQXOXL

Certificare 73, 100, 211, 266, 281, 332, 347-348
Cheltuieli curente 80, 124-125, 131, 141, 157-159, 172, 178, 180, 187, 193-195, 198, 204, 217, 230, 337,
360
Cheltuieli de capital Vezi, de asemenea, bugetul de capital 16, 48, 69, 80, 124, 131, 155, 158, 165, 180,
193-195, 204, 218, 282, 287, 299, 311, 320, 323
Cheltuieli cu impozitarea 15, 43, 60-63, 80, 114, 117, 159-160, 318, 321-322, 324
China 70, 85, 235
Clasificare
&ODVLILFDUHHFRQRPLF 
&ODVLILFDUHIXQF LRQDO 
Clasificare pe articol de profil/obiect 125, 127, 203
Clasificare pe programe 126, 128, 136-137, 200, 205
COFOG 13, 16, 122-123, 126, 128, 134, 136, 141, 199-200
Comisia de Buget 94, 98
&RPLVLD(XURSHDQ &(
268, 271, 273, 277, 279, 285, 361, 371, 382, 393-394
&RPXQLWDWHD(XURSHDQ &(
Concesiune Vezi, de asemenea, contractarea 232, 235-236, 238-239, 321, 353
Consiliul Bugetului 94, 98
&RQVLOLXOGHPLQLWUL
179-180, 187, 193, 196, 203-205, 216, 221, 317, 331, 395, 397
Consiliul European (CE) 13, 17, 34, 40, 89, 94, 151, 234, 246, 284
&RQVWDW ULDOHDXGLWXOXL
Consum de capital fix 122, 124, 141, 149, 151, 297
Cont n suspensie 303-304, 328
Cont special 49-51, 97, 114, 126, 210, 253, 303, 322
Cont Unic de Trezorerie (TSA) 14, 16, 32, 53, 243-244, 246, 250, 284, 286-287
Contabilitate
&RQWDELOLWDWHDFXPXODWLY 9H]LGHDVHPHQHDEXJHWXOED]DWSHDFXPXO UL 17, 36, 124, 138, 211,
254, 281, 291-295, 297-298, 300-303, 306-307, 314, 320, 322-323, 331, 383-384
&RQWDELOLWDWHE QHDVF 
&RQWDELOLWDWHDSHJHQHUD LL
Contractarea Vezi, de asemenea, concesiunea 17, 232, 235-238, 284
Control
Control administrativ 404
Control ex ante Vezi, de asemenea, auditul a priori 30, 76, 127, 132, 214, 216-217, 220, 261-262,
278, 282, 314, 336
Control ex post Vezi, de asemenea, auditul a posteriori 124, 262
Control financiar 18, 28, 34, 65, 74, 77, 88, 99-100, 102, 215, 220, 233, 259-264, 266-268, 270271, 276, 336, 344, 358, 390

486

Control (administrativ) intern 26, 30, 60, 82, 101, 217, 232, 259, 261-263, 266-268, 270, 273, 282,
285, 287, 341, 347, 349, 357
Conturi extrabugetare (EBA) 13, 15, 28, 49-51, 63, 79, 114, 116-117, 126-127, 140, 155, 180, 200, 217,
244, 246-247, 284, 295, 320, 323, 346, 391, 393-395, 398
&RQWXULSHQWUXVXPHGHSO WLWSULPLW
Coreea de Sud 85, 308-309
Corelare 77, 177, 246, 303, 306-307, 322-323, 327, 333, 337
COREPER 13, 94, 98
&RUXS LH
Cost total 46, 53-55, 59, 133, 176, 291-292, 294, 300-301, 306, 308, 310-313, 360, 383, 387, 398
Criteriile Copenhaga 106
&YDVLVRFLHWDWHSXEOLF 
Danemarca 177, 179, 228, 308-309, 342, 352
Datorie/administrarea datoriei 17, 24-25, 33, 38, 48-51, 56-58, 62, 66, 76, 79-82, 103-108, 114-115, 117,
123, 127, 142-145, 147-150, 152, 155, 172, 178, 186, 195, 201, 211-212, 214, 220, 224, 236, 241-243,
246, 248, 251-257, 284, 287, 291, 295, 298, 300, 303, 308, 318, 320-322, 331-332, 371, 383-385, 390,
393-395
'DWRULHH[WHUQ 
'DWRULHUHVWDQW 
'HFODUD LDGHOD/LPD
Deconcentrare 44
Decont/rata decontului 189-190
Deficit/surplus fiscal 45, 75-78, 106, 115, 144-145, 147-157, 159, 252, 297, 299, 394-396
'HILFLWSHED] GHDFXPXO UL
'HILFLWSHED] GHEDQL
Depreciere 46, 53, 141, 292-294, 296, 298-300, 304, 306-308, 310, 313, 360, 383-384
Descentralizare 44, 73-74, 76, 227, 244, 273
'LUHFWRUDWH*HQHUDOH&RPLVLD(XURSHDQ 
DG Buget 94, 99
'*$IDFHUL(FRQRPLFHL)LQDQFLDUH
DG Control Financiar 101-102, 262,
DIS 273-274, 279, 285
Document bugetar 36, 50, 62, 114, 131, 283, 307
EAGGF 13, 92-93, 97, 100, 102
ECA 13, 101
ECOFIN 13, 94
ECSC 13, 87-88, 90

487

Eficacitate 20-21, 30-31, 36, 40, 88, 101, 110, 115, 117, 132, 139, 210, 267-268, 281, 285, 306, 310, 333,
341, 359-366, 369-371, 386-388, 397
(ILFLHQ 
157, 159-161, 164, 166, 189, 100, 201, 217, 219, 226-227, 235-238, 248, 265-267, 281, 283, 286-287, 300,
307, 310, 327, 331, 333, 341-342, 346, 351-352, 356, 359, 366, 370, 385-389, 397
(ILFLHQ DORFDWLY 
(OYH LD
EMU 13, 102, 104, 106, 108, 117
ERDF 13, 88, 93, 97
(VWLP UL
186, 189, 192, 195, 197, 201-202, 204-205, 218-219, 221, 224, 230, 251, 253, 255, 292, 303, 306, 310,
313, 320-321, 330, 353-354, 385, 393, 395-397
(VWLP ULSHPDLPXO LDQL
Estonia 2, 342
(DQWLRQDUHDSHQWUXDXGLW
EURATOM 384
EUROSAI 13, 342, 358
EUROSTAT 13, 104, 106 111
Evaluare 17, 25, 31, 34-35, 38, 53, 101, 106, 132-133, 137-138, 188-189, 205, 310, 341, 349, 359-382,
386-388
Examinarea bugetului 407
Extras financiar 57, 78-79, 82-83, 138, 148, 291-292, 297-304, 306, 317-325, 348-349, 351, 356-357, 360,
386, 391
Extras operativ 317-324
Finlanda 54-55, 92, 228, 308, 358
FMI 5, 13-15, 18, 23-24, 40, 121, 141, 152, 172, 199, 243, 246, 309
Fond corelat 408
Fond de pensii 168, 299, 333
Fond extrabugetar (EBF) 13, 15, 28, 49-51, 63, 79, 114, 116-117, 126-127, 140, 155, 180, 200, 217, 244,
246-247, 284, 295, 320, 323, 346, 391, 393-395, 398
Fond general 130
Fond special 50, 62, 160, 325
Fondul de Coeziune 93
Fondul Social European (ESF) 13, 93, 97
Fonduri Structurale 92-94, 97-98, 102, 270, 376
Formularea bugetului 21, 33, 43, 77, 124-125, 134, 146-147, 186, 196, 202, 214, 231, 282, 332, 388
)RVWD5HSXEOLFD-XJRVODY D0DFHGRQLHL

488

)UDQ D
336, 342, 352-353, 381-382
)UDXG 
GAAP 13, 384
*DUDQ LH
Germania 3, 44, 55, 65-67, 72-74, 76-77, 87, 108, 177, 179, 227, 308-309, 342, 345
Guvernare 2, 25, 30, 34, 51, 129, 194, 210, 217, 237, 245, 267, 283, 361
Grant 49-51, 62, 74-76, 79, 114, 131, 150-151, 241, 255, 269-270, 273, 275, 298-300, 321, 325, 354, 364
Grecia 235, 308
,HLUH
172, 178, 189-190, 199, 202, 237, 311-312, 335, 359-364, 366, 370-372, 376, 386
IFAC 13, 292, 294, 298, 314, 324, 326, 343, 354
ILO 13
,QGLFDWRUGHSHUIRUPDQ 
,QVWLWX LH6XSUHP GH&RQWXUL6$,
286, 319, 330, 341-358, 364, 370, 385-386, 387-388, 392
Instrument financiar 88, 90,
INTOSAI 14, 279, 341-345, 349, 358
Intrare 26-27, 35, 121, 125-126, 132, 135-136, 139, 142, 161, 163-164, 199, 209, 218-219, 282, 259-361,
364, 366, 371, 372, 376, 386
Inventar 301, 398
Irlanda 228, 308
Islanda 55, 307-308
ISPA 14, 30, 272, 276, 399
Italia 77, 87, 218, 227, 308-309, 324, 342
PS U LUH
mprumut acordat 15, 43, 49-51, 56, 58-59, 62-63, 79, 82, 90, 98, 114, 116, 118, 122, 124, 126, 131, 160,
212, 249, 251-255, 273, 285, 303-302, 321, 324-325, 331, 385, 398
PSUXPXWXULPLQXVUHWXUQ UL
mprumuturi nete acordate/contractate 76, 149, 151, 302, 393-394
QDLQWDUHDHVWLP ULORUVezi, de asemenea, solicitarile bugetare 124, 396-397
QWUHSULQGHUHSXEOLF 
Japonia 308
Letonia 2
/HJHRUJDQLF DEXJHWXOXL2%/
390-392

489

Legislativ Vezi, de asemenea, parlamentul 23-24, 32, 36, 43, 45, 59, 65, 70-72, 77, 79-80, 115-118, 127,
129, 146, 169-170, 173, 200, 209, 211, 221, 224, 300, 317-319, 321, 334, 345, 350, 385
Lituania 2
Luxemburg 55, 87, 101, 308, 358
Marea Britanie 45-46, 54, 76, 77, 85, 88, 91-92, 133, 135, 138, 140, 147-148, 172, 176-177, 183, 185, 197,
218, 228, 231, 235, 238-239, 257, 260-261, 268, 301, 307-308m, 315, 342, 352, 358, 364, 367-369, 381382
Marcare 52-53, 63, 114
0 VXUDUHDSHUIRUPDQ HL
Mexic 238, 308
Mijloace 17, 44-46, 53, 55, 66, 79, 82-83, 104, 107, 114, 124, 138, 141-142, 149-153, 168, 235, 238, 241,
254-255, 281, 291-294, 296-302, 306-308, 310-311, 313, 317-318, 321-322, 331, 333, 341, 344-346, 383385, 387, 397-398
Mijloace de capital 53, 142, 149-151, 299, 313
Mijloace fixe 46, 48, 104, 108, 141-142, 144-145, 149-151, 292-293, 300, 310, 313
Mijloace intangibile 301
Mijloace nefinanciare 114, 149, 151
Minister de resort 4, 69, 125, 129-131, 134, 137, 140, 160, 166-167, 171, 184, 195, 200, 202, 205, 215216, 221, 230, 249, 262, 271, 274, 321, 324, 346, 356, 397
Ministerul economiei 33, 69, 156-158, 172, 254
0LQLVWHUXOILQDQ HORU
109, 113, 115-118, 125, 134, 136-137, 140, 146, 156-161, 163-172, 179, 182-184, 187, 192-194, 196, 201203, 209-211, 214-218, 220, 222, 229-231, 241, 243, 249, 251-255, 260-262, 265, 269, 271-274, 276-277,
282-283, 286-287, 303, 306-307, 322, 328, 330-334, 336-338, 350-357, 380, 391-392
Norvegia 308-309, 345
1RXD=HHODQG 
2EOLJD LH
217, 223-225, 239, 241, 252, 254, 281, 283, 286, 291-308, 311, 314, 317-318, 321-322, 331, 336, 337,
341, 345, 383-385, 387, 393
2EOLJD LHFRQWLQJHQW 9H]LGHDVHPHQHDULVFXOILVFDOLHYDOXDUHDILVFDO 300
OECD 2-5, 14, 34, 40, 52, 65, 72, 121, 133, 138, 165-166, 169, 175, 177, 183, 190, 204, 217-219, 227230, 306-309, 360, 380, 386
OLAF 14, 102
Olanda 87, 227, 261, 307-309, 342, 381
ONU 14, 40, 122-123, 178, 233, 257, 274, 289, 291, 335, 343-344, 354-355
2SHUD LXQHFYDVLILVFDO 
2UGLQGHSODW 
3DFWXOGH6WDELOLWDWHL&UHWHUH
Parlament Vezi, de asemenea, legislativul 4, 16-17, 22, 25, 29, 36-37, 43, 45-46, 49-52, 54-55, 58-59, 62,
65, 67-73, 77-78, 80-83, 85, 94, 113-116, 121, 125-126, 129, 137, 140, 147, 163, 170, 180, 182, 185, 187,

490

200, 210, 214, 216, 221, 233-234, 250, 252-253, 260, 263, 269, 282, 285, 307, 317, 331, 341, 343, 345346, 350, 352, 354-358, 364, 370, 385-386, 388, 391-393, 395, 398
Parlamentul European 16, 89, 96, 263
3HULRDG FRPSOHPHQWDU 
Phare 2, 10, 14, 30, 89, 272, 274, 276-277, 279, 372
Plan de evaluare 374-377
3O L
PNUD 5, 14
3ROLWLF $JULFRO &RPXQ 
Polonia 2, 14, 308, 343
Portugalia 260, 267, 308-309
3URGXF LH
Program de drepturi 48, 113, 144, 155, 158, 163-164, 167-168, 178, 180, 182, 213, 363
3URJUDPGH,QYHVWL LL3XEOLFH3,3
Programarea n timp (etapizarea) bugetului 169-170
Programe Economice de Pre-aderare (PEP) 105-106, 116-117, 201
PUMA 4, 14
Raport financiar 17, 30, 36, 49, 55, 113, 125, 140, 152, 210, 216, 246, 263, 274, 276, 291, 296-298, 307,
317-320, 322-324, 330-331, 334-335, 349-351, 383-386
5DWDLQWHUQ DUHWXUQ ULL
Recuperarea costurilor Vezi, de asemenea, taxele de utilizare 313
Reevaluare 297-298
Regula politicii fiscale 147, 176
Repartizare 211, 222, 303-304, 331, 384-385
5HVWDQ 
5H]HUY FRQWLQJHQW Vezi, de asemenea, fondul contingent 48, 155, 183, 220
Rezultat 20, 22, 25-27, 34-35, 40, 87, 126, 133, 135, 138-140, 145, 167, 178, 199-200, 202, 226, 228, 230,
359-362, 364-366, 368-373, 375-378, 380, 385-387
Risc/evaluarea riscului 9H]LGHDVHPHQHDREOLJD LDFRQWLQJHQW ULVFXOILVFDO 155, 259
Risc fiscal 24, 29, 32, 56-62, 106, 114-115, 118, 154-155, 201, 318, 385, 392-393, 398
Riscul auditului 415
Romnia 2, 172, 198, 342
SAPARD 14, 30, 272, 276, 399
SIGMA 2-5, 14, 106, 239, 261, 279, 344, 358
Sistem contabil 17, 26, 30, 46, 54, 75, 101, 107, 127, 152, 211, 220, 223, 253-255, 261, 265, 268, 276,
281-282, 291-292, 294-298, 300-307, 312, 319-320, 322, 328, 331-333, 336, 338-339, 383-385, 387, 394

491

6LVWHPGH&RQWXUL1D LRQDOH61$

322, 347, 354, 384
6LVWHPGHLQIRUPDUHDODGPLQLVWU ULLILQDQFLDUH
Sistem de planificare programare bugetare 14, 132-134, 145
Sistemul European de Conturi (ESA) 13, 29-30, 40, 44, 63, 79, 104, 106, 111, 117, 122, 124-125, 148-150,
152, 180, 200, 297, 302, 384, 393-394
Sistemul registrului financiar (FLS) Vezi, de asemenea, sistemul registrului general 416
Sistemul registrului general Vezi, de asemenea, sistemul registrului financiar 334-336
Slovenia 2, 345
6RFLHW LSXEOLFH
6ROLFLWDUHEXJHWDU 9H]LGHDVHPHQHDvQDLQWDUHDHVWLP ULORU 81, 95, 98, 135, 137, 158, 160, 167-171, 202,
237
Spania 61, 227-228, 260, 292, 308, 335
Standard 103, 138, 343, 359, 362, 367, 372, 374, 382, 386
State Membre UE 28-29, 40, 48, 55, 61, 73, 76, 84, 87-111, 117, 144, 145, 152, 193, 201, 218, 227, 231,
269, 283, 364, 380
Statele Unite ale Americii (SUA) 5, 14, 46, 54, 71, 77, 123, 132-133, 141, 169, 173, 197, 211-212, 222,
237-238, 307, 309-310, 312, 315, 335-336
6WDWLVWLFLOHILQDQ HORUJXYHUQDPHQWDOH*)6
297-298, 314, 320, 322, 394
Subsidiaritate 73, 106
6XEYHQ LH
Suedia 11, 54, 70-71, 92, 163, 166, 228, 248, 307-309, 342, 347-348, 352, 354, 358
Tabel de conturi 296-297, 328, 337-338, 384, 387
TACIS 14
7D[ DGPLQLVWUDUHDWD[HORU
103, 109, 114-115, 126, 141, 144, 147, 150-151, 154, 166, 211, 235, 247, 249-251, 269, 284, 298, 308,
310, 315, 330-333, 341-342, 344-346, 360, 364, 376, 382
7D[ SHFDSLWDO
Taxe de utilizare 52-55, 114, 191, 300, 310, 383, 387
Transfer Vezi, de asemenea, viramentul 16, 48, 51-52, 74-75, 80-81, 90, 99-100, 108-109, 114, 124-125,
127, 129, 151, 165, 211-212, 214, 218-220, 230-231, 249, 271, 282-284, 287, 299-300, 303-304, 334, 393,
397
Transfer curent Vezi, de asemenea, transferul de capital 418
Transfer de capital Vezi, de asemenea, transferul curent 141, 150-151, 300
7UDQVSDUHQ 9H]LGHDVHPHQHDWUDQVSDUHQ DILVFDO 3, 15, 25, 32, 45, 49, 51, 60, 74, 126, 131, 140, 146147, 226, 232, 236, 238, 245, 253, 256, 275, 282, 284, 291, 301, 306, 327, 370, 389
7UDQVSDUHQ ILVFDO 9H]LGHDVHPHQHDWUDQVSDUHQ D 301

492

Tratatul de la Amsterdam 149

Tratatul de la Maastricht 102-104, 106-110, 117, 147, 149, 256
Tratatul de la Roma 87, 97, 234-235
Trezorerie 4, 17, 30-32, 50-51, 76, 78, 82-83, 100, 106-108, 115, 117, 125-126, 156, 210-211, 214-217,
222-224, 241-257, 271, 273, 275, 277, 284-286, 297, 303, 305-306, 313, 322, 332-337, 344, 390, 397
Turcia 222, 257, 308
TVA 14, 62, 87-88, 90-91, 97, 99, 102
LQW ILVFDO 
169-170, 174-176, 201, 204-205, 209, 252, 255, 395-396
UCLAF 14, 102
UNCITRAL 14, 233
Ungaria 2, 14, 308
8QLWDWHFDUHFKHOWXLHWH
281, 283-284, 332-335, 337, 395-397
8QLXQHD(XURSHDQ 8(
149-150-m, 181, 185-186, 204-205, 231-233, 235, 255-256, 259, 269, 271-273, 287, 325, 342, 344, 349,
358, 284, 389-390, 395, 398.

493