期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：Law 273 of June 29,2006 on local public finances establishes the principles,the framework and the procedures regarding the formation,administration and utilization of local public funds,as well as the responsibilities of local public administration authorities and of public institutions involved in the local public finance domain. This law also clearly stipulates the coordinates of budget execution at local level,to which we will be referring. Local budgets elaboration stands for a complex process,and at the same time,a strict regulated process in the Romanian public financial law.
