Bugetul de programe: instrument de sporire a transparenţei procesului bugetar [Articol]

Abstract

The experience of reforming the public finance management system in developed countries over the past two decades has shown that the introduction of target-oriented principles of budgeting into the practice of public authorities gives a positive result, despite the fact that the concepts of constructing the program budget in each individual state have their own characteristics, which in greatly complicates their comparison. In general, the very principle of budgeting in the context of missions (areas of activity) of the government, uniting several budget programs in accordance with the goals of state policy they are aimed at, remains the same.