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8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
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8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
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3UHID ………………………………………………………………...
6LVWHPXOEXJHWDU …………………………………………………..
$VSHFWHJHQHUDOHSULYLQGFRQFHSWXOGHEXJHW …………………
1.2. Componentele sistemului unitar de bugete din România ……...
3ULQFLSLLOHúLUHJXOile bugetare ………………………………...
7LSRORJLDEXJHWDU LQWHUQD LRQDO «««««««««««
7HKQRORJLDEXJHWDU –PHWRGHFODVLFHúLPRGHUQH ………………….
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bugetare ………………………………………………………..
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2.2.1. Metoda „planificare, programare, bugetizare” ………….
2.2.2. Metoda „managementului prin obiective” ……………...
2.2.3. Metoda „bazei bugetare zero” …………………………..
0HWRGDÄUD LRQDOL] ULLRS LXQLORUEXJHWDUH´«««««
3URFHVXOEXJHWDUODQLYHOXOEXJHWXOXLGHVWDW ……………………
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&ODVLILFD LDEXJHWDU «««««««««««««««« &RQ LQXWXOHWDSHOHúLFDUDFWHULVWLFLOHSURFHVXOXLEXJHWDU««
3.3.1. Elaborarea proiectului de buget …………………………
.2. Aprobarea bugetului …………………………………….
([HFX LDEXJHWXOXL«««««««««««««««
5DSRUWDUHDPRGXOXLGHH[HFX LH«««««««««
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VRFLDOHGHVWDWúLDOHEXJHWHORUIRQGXULORUVSHFLDOH ……………...
&DUDFWHULVWLFLOHEXJHWHORUORFDOHúLVWUXFWXUDVLVWHPXOXLEXJHWDUORFDO
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3URFHVXO bugetar la nivel local ………………………………...
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de stat ……………………………………………………
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de stat ……………………………………………………
4.4. Bugetele fondurilor speciale …………………………………..
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(FKLOLEUXOEXJHWDU ………………………………………………...
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'HILFLWXOEXJHWDU ……………………………………………...
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6WDQGDUGL]DUHúLQRW ULDSUHFLHUL«««««««««««« 3ROLWLFDEXJHWDU …………………………………………………..
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7.2.1. Obiective …………………………………………….….
7.2.2. Instrumente ……………………………………………...
7.2.3. Efecte limitative ………………………………………...
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7.3.1. Cheltuielile fiscale ………………………………………
,PSR]LWXOFDLQVWUXPHQWGHUHJODUHFRQMXQFWXUDO ««« 7.3.3. Impozitul ca instrument al politicii structurale …………
7.3.4. Obiectivele sociale ……………………………………...
7.4. Tipologia politicilor bugetare ………………………………….
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8.2.1. Diversitatea fundamentelor teoretice …………………...
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8.4. Teorii ale procesului bugetar …………………………………..
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8.4.4. Abordarea alegerilor publice ……………………………
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9.1. Bugetul Uniunii Europene …………………………………….
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9.1.1.1. Cadrul general …………………………………..
9.1.1.2. Principiile bugetare …………………………….. 9HQLWXULOHúLFKHOWXLHOLOHEXJHWXOXLJHQHUDO
DO8QLXQLL(XURSHQH …………………………….
9.1.1.4. Etapele procedurii bugetare …………………….
([HFX LDúLFRQWUROXOEXJHWDU««««««««««
,PSOLFD LLOHEXJHWDUHDOHSURFHVXOXLGHLQWHJUDUHD5RPkQLHL
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5ROXOIXQF LLOHúLGH]YROWDUHD7UH]RUHULHLSXEOLFH …………….
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10.3. Dezvoltarea Trezoreriei publice …………………………….
7UH]RUHULDVWDWXOXi în România ……………………………...
Trezoreria în cadrul sistemului financiar ……………………...
11.1. Structura sistemului financiar ……………………………….
7UH]RUHULDúLFUHD LDPRQHWDU ««««««««««««
,SRVWD]HOHILQDQFLDUHDOH7UH]RUHULHLSXEOLce ………………..
7UH]RUHULDúLSROLWLFDPRQHWDU ««««««««
7UH]RUHULDúLSLH HOHILQDQFLDUH«««««««««
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11.4. Titlurile Trezoreriei publice …………………………………
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)XQF LRQDUHD7UH]RUHULHLSXEOLFH«««««««««««
2UJDQL]DUHD7UH]RUHULHLSXEOLce …………………………….
12.3. Managementul Trezoreriei publice ………………………….
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13.3. Gestiunea datoriei publice …………………………………..
13.4. Managementul datoriei publice ……………………………..
&RQWDELOLWDWHD7UH]RUHULHLSXEOLFH ……………………………...
&RRUGRQDWHOHFRQWDELOLW LLSXElice ………………………….
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%LEOLRJUDILH …………………………………………………………...
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împrumuturi. Derivând, în formula PIBului de echilibru, pe Y înUDSRUWFX7VHRE LQH
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8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
http://slidepdf.com/reader/full/luisemladenghmanolescubugettrezorerie-an4zifrid 87/216
7HRUHPDQU : În cadrul deficitului de cheltuieli,FUHúWHUHDYHQLWXULORUILVFDOHSURYRFDW GHH[SDQVLXQHD3,%GHSLQGHGHUDWDPDUJLQDO GHLPSR]LWDUHGHILFLWXOEXJHWDUGHH[HFX LHILLQGHJDOFXVXPDDOJHEULF
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7HRUHPD QU ([SDQVLXQHD SXWHUQLF D 3,% vQ FDGUXO XQXLGHILFLWVLVWHPDWLFVWUXFWXUDOHVWHLQFRPSDWLELO FXUHVWDELOLUHDH[SRVW
în realizare, a echilibrului bugetar, în ipoteza unui deficit bugetar, SURYRFDWSULQWUR UHGXFHUHD LPSR]LWHORUDWHQXDUHDGHILFLWXOXLH[SRVWILLQGPDLSX LQQHW GHFkWvQFD]XOXQXLGHILFLWGHFKHOWXLHOL
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Deficitele acumulate în timp conduc la GDWRULDSXEOLF DVWIHOF R SDUWH GLQ FKHOWXLHOLOH EXJHWDUH VXQW DORFDWH SO LL GDWRULHL FX RDQXPLW VFDGHQ FDUH SRW IL UHILQDQ DWH SULQ DQJDMDUHD GH QRL
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8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
http://slidepdf.com/reader/full/luisemladenghmanolescubugettrezorerie-an4zifrid 88/216
XQGH%WGDWRULDSXEOLF vQDQXOW %WGDWRULDSXEOLF vQDQXOWrr = rata dobânzii reale,
UFUDWDFUHúWHULLHFRQRPLFHGt = cheltuielile bugetare în anul W Tt = veniturile fiscale în anul W
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http://slidepdf.com/reader/full/luisemladenghmanolescubugettrezorerie-an4zifrid 89/216
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OD FUHGLWH EDQFDUH GH OD %DQFD &HQWUDO 7RWXúL vQ FD]XO XQHL LQGH SHQGHQ H UHGXVH D % QFLL &HQWUDOH ID GH 7UH]RUHULH PRQHWL]DUHDGHILFLWHORUDUHORFúLvQ ULOHGH]YROWDWH%DQFD&HQWUDO ILLQGREOLJDW V ILQDQ H]HGHILFLWHOHEXJHWDUHúLGDWRULDSXEOLF úLDVWIHOLQIOD LD
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7UH]RUHULD DUH XQ LQWHUHV VXSOLPHQWDU SHQWUX D IDFH SUHVLXQLDVXSUD% QFLL&HQWUDOHSHQWUXFDDFHDVWDV FXPSHUHGDWRULHSXEOLF V FUHH]HPRQHG $FHDVWDGHRDUHFHFUHúWHUHDFHUHULLGHvPSUXPXWXULDYkQ] ULLGHWLWOXULGXFHODFUHúWHUHDRIHUWHLGHWLWOXULFRQGXFkQGODVF GHUHD SUH XULORU DFHVWRUD úL GHFL OD FUHúWHUHD UDQGDPHQWHORU Dcosturilor guvernamentale ale împrumuturilor publice, ceea ce contribuie la agravarea deficitelor bugetare, acesta stimulând presiunile
7UH]RUHULHLDVXSUD% QFLL&HQWUDOHSHQWUXFDDFHDVWDV FXPSHUHWLWOXULvQVFRSXOPHQ LQHULLFRVWXULORUDUDWHORUGREkQ]LLODQLYHOHVF ]XWH9kQ]DUHD PDVLY GH GDWRULH SXEOLF FRQWULEXLH OD FUHúWHUHD
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8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
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http://slidepdf.com/reader/full/luisemladenghmanolescubugettrezorerie-an4zifrid 91/216
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8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
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8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
http://slidepdf.com/reader/full/luisemladenghmanolescubugettrezorerie-an4zifrid 96/216
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8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
http://slidepdf.com/reader/full/luisemladenghmanolescubugettrezorerie-an4zifrid 97/216
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8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
http://slidepdf.com/reader/full/luisemladenghmanolescubugettrezorerie-an4zifrid 98/216
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8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
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8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
http://slidepdf.com/reader/full/luisemladenghmanolescubugettrezorerie-an4zifrid 126/216
8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
http://slidepdf.com/reader/full/luisemladenghmanolescubugettrezorerie-an4zifrid 127/216
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8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
http://slidepdf.com/reader/full/luisemladenghmanolescubugettrezorerie-an4zifrid 128/216
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8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
http://slidepdf.com/reader/full/luisemladenghmanolescubugettrezorerie-an4zifrid 129/216
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8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
http://slidepdf.com/reader/full/luisemladenghmanolescubugettrezorerie-an4zifrid 130/216
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8/14/2019 LuiseMladenGhManolescuBugetTrezorerie-an4zifrid
http://slidepdf.com/reader/full/luisemladenghmanolescubugettrezorerie-an4zifrid 131/216
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