Finance Department

Subject: BUDGET AND PUBLIC TREASURY

Academic Year: 2017-2018

SYLLABUS

Topic 1. GENERAL ASPECTS ON PUBLIC BUDGETARY THEORY AND POLICY

1.1.The Traditional Content and Modern Approach on the Budget

1.2.The Structure and the Content of the Budget

1.3.Budgetary System

1.3.1The Concept of the Budgetary System

1.3.2Main Components of the Budgetary System and Their Characteristics

1.3.3Typologies of the Budgetary System

Topic 2. PRINCIPLES OF THE PUBLIC BUDGETS

2.1.Historical Aspects and Concepts

2.2.Universality of the Budget

2.3.Unity of the Budget

2.4.Principle of the Annuality of the Budget

2.5.Anteriority Principle

2.6.Unaffecting the Budgetary Revenues

2.7.Equilibrium Principle

2.8.The Specialization of the Public Budgets

2.9.The Principle of the Reality

2.10.Publicity of the Budgets

Topic 3. THE BUDGET PROCESS

3.1.Budget Preparations

3.2.Debates and Approval of the Budget

3.3.Execution of the Budget.

3.4.Control of the Budget

3.5.Case Study

Topic 4. LOCAL BUDGETS

4.1.General Presentation of the Local Budgets

4.2.Specific of the Budgetary Principles

4.3.The Local Budget Process

4.4.Local Finance and Financial Autonomy for the Communities

4.5.Financial Decentralization in Romania

4.6.The Content and the Structure of Local Budgets

Topic 5. MODERN METHODS ON PUBLIC BUDGETS EVALUATIONS

5.2.Line – Item Budget

5.3.Planning, Programming, and Budgeting System - PPBS

5.4.Zero Base Budgeting – ZBB

5.5.Performance Budgets

5.5.Programs and Performance Budgets

5.6.Capital Investment Plan

5.7.Case Study

Topic 6. TREASURY OF PUBLIC FINANCE

6.1.Theory and concepts

6.2.Public treasury – functions

6.3.The necessity and importance of public treasury

6.4.Technical Aspects of public expenditures procedures

6.5.Other systems and procedures

6.6.Case Study

References:

  1. Gaudemet Paul Marie, Molinier Joel, Finances publiques, tome I: Budget/Tresor, 6e ed., Ed. Montchretien, 1992; Finances publiques, tome 2 - Fiscalite, 6-ed., Ed. Montchrestien, Paris, 1997
  1. Inceu Adrian Mihai, Dan Tudor Lazăr, Zai Paul Vasile, Finanţe publice în context european”Ed. Accent, Cluj Napoca, 2009
  1. Inceu Adrian Mihai, Dan Tudor Lazăr, Moldovan Bogdan, Finanţe şi bugete publice, Ed. Accent, Cluj Napoca, 2009
  1. Inceu Adrian Mihai, Pârghiile fiscale şi forţa lor de orientare, Ed. Accent, Cluj Napoca, 2005
  1. Manolescu Gh., Buget, abordare economică şi financiară, Ed. Economică, Bucureşti, 1997.
  1. Moşteanu Tatiana, Buget şi trezorerie publică, Editura:Universitară, Bucureşti. 2004
  1. Rubin Irene S., The Politics of Public Budgeting : Getting and Spending, Borrowing and Balancing,
  1. Schick Allen, Capacity to Budget, Ed. The Urban Institute Press, Washington D.C., 1990
  1. Scholes M. S., Wolfson M. A., Taxes and Business Strategy, Ed. Prentice Hall, New Jersey, 1992
  1. Stiglitz Joseph E., Economics of The Public Sector, ed.3, Ed. WW Norton&Company Inc., 2000

Head of DepartmentResponsible of Subject

ProfessorProfessor

Cristina CiumaşAdrian Mihai Inceu

1

NOTE: This document represents an informal translation performed by the faculty.