摘要：European Union budget is the most important instrument which affects the quantum of expenses and incomes of all the political fields of the Community. European Union budget cannot be compared with a national budget, because of its significant characteristics. This paper intends to reveal these peculiarities and the principles that govern the manner in which this budget works (unity, universality, equilibrium between incomes and expenses and annuity) in order to ensure the transparency of the control activity.
