其他摘要:In our approach, we have as purpose solving some issues related to public budgets, providing resources for the fulfilment of the specific tasks of the authorities and identifying possible solutions for improving the budgetary process both on the revenue and on the expenditure side, finding methods to make possible the execution of the budget in such a way as to improve the economic and social life of administrative units - entailing, on the one hand, the revenue collection based on which administrations ensure the provision of public services to the citizen and, on the other hand, the expenses necessary to ensure a climate in which the economy will prosper. In order to accomplish the proposed goal we have analysed the stage of the implementation of the revenues and expenses in the theoretical and practical terms, through a case study on the execution of the expenditures at the Iasi County Council, as a result of a documentation activity covering the period 2005-2012. The result of our effort was to identify ways to improve the execution of budget revenues and expenditures and also allowed us to develop some conclusions on the implementation of revenues and expenditures, as well as some proposals for improving this last stage - the implementation of revenues and expenditures.