Impactul noului sistem de elaborare a bugetelor unităţilor administrativ-teritoriale asupra modului de administrare a resurselor bugetare

Abstract

The present article contains the opinions of the author, who studied the process of implementation of the new system of budget development of administrative-territorial units in the districts Riscani and Ocnita, which were subjected to piloting in 2014. As result of the analysis made with the help of a set of quantitative and qualitative indicators and by using the comparative procedure of the new system with the old one, the author synthesizes some opinions, in which advantages and disadvantages of the new system are found. Generally, the author concludes that the new system of local budget development leads to the strengthening of financial autonomy and raises the responsibility of local public authorities in capitalizing new sources of revenues to the local budget.