期刊名称：Annals of the University of Petrosani : Economics
印刷版ISSN：1582-5949
电子版ISSN：2247-8620
出版年度：2009
卷号：IX
期号：04
页码：263-266
出版社：University of Petrosani
摘要：Local public administration is one of the important sectors of stateadministration. Through public administration, state achieves its goals, respecting legalregulations. Local authorities - city councils and mayors – must manage in the name andinterest of local collectivities the public business and resources. Many responsibilities weretransferred to local administration, getting the first base with financial decentralization, tryingto get administration next to citizens, as much as possible. Local authorities have a lot ofresponsibilities managing local finances. Local finances represent the process of constitution,distribution and utilisation of local incoming funds. Administrative-territorial areas’ needsregarding public services and other financial local needs determined the apparition of localbudgets. Local budget is a budget of incomes and expenses belonging to administrativeterritorialareas. In budgetary process local authorities have the right to establish, observe,control, follow and charge municipal taxes. In this process they also have to report localbudgets implementation and rectification.
