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  • 标题:EXPENDITURES OPERATING: AN EU MODEL ON NATIONAL SCALE
  • 本地全文:下载
  • 作者:Ioana Maria COSTEA
  • 期刊名称:Journal of Public Administration, Finance and Law
  • 印刷版ISSN:2285-2204
  • 电子版ISSN:2285-3499
  • 出版年度:2015
  • 卷号:7
  • 期号:1
  • 页码:111-117
  • 语种:English
  • 出版社:Technopress
  • 摘要:Our study assures an overview of the legal framework for operating public expenditure at national level through the European model.The legality of public expenditures depends on the budgetary framework,and on the procedural steps to commit and execute a budgetary credit.The mechanism of expenditure operating is the core of the administrative system,involving management,finances,and public procurement procedures,as well as accounting and auditing.
  • 关键词:public expenditure;commitment;validation;authorisation;payment
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