In the complex process of accession to the European Union and the entry into the Euro Zone, Romania is bound to focus its efforts within finalizing the necessary reforms for fulfilling its commitments. Economic boost, low inflation, budget deficit remained within sustainable and stable exchange rates, all represent priorities and benchmarks of the European construction. In each state, budgetary policy is a result of the elaboration project of several categories of related budgets that make up a system. The budget system is variable depending on the organizational structure of each state: unitary type (France, England, Sweden etc.) and federal type (U.S., Canada, Switzerland, etc.). In Romania the need of resources at the level of society and their possibilities are reflected in the general consolidated budget. The law on Public Finances indicates that the management of public financial resources is carried out by a unified budget system.