DOCUMENT PUBLIC

OCDE/GD(97)178

PUMA
OCDE - OECD

BUGETE PENTRU VIITOR

Organisation for Economic Co-operation and Development

Organisation de Coopération et de Développement Economiques
1997
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Document public OCDE/GD(97)178

BUGETE PENTRU VIITOR

7UDGXF WRUL Claudia Macarie

Gabriela Avram

25*$1,=$ ,$3(1758&223(5$5(ù,'(=92/7$5((&2120,&

Paris,1997
58428
Documentul complet disponibil în formatul original pe OLIS

1
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The translation of these materials has been made possible with the support of Local
Government and Public service Reform Initiative (affiliated with the Open Society Institute,
Budapest, Hungary).

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5HSXEOLFD6ORYDF 
The translation of this document has been performed by the Alba-Iulia branch of the AISTEDA
University Foundation, Romania under a grant awarded by the NISPAcee, Bratislava, Slovak
Republic.

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We express our appreciation to NISPAcee (The Network of Institutes and Schools of Public
Administration in Central and Eastern Europe) and SIGMA/OECD for organizational support
to the project concerned.

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DFHVWHL  SXEOLFD LL LQWLWXODWH Budgeting for the Future / Les Procédures Budgétaires de l’Avenir,
Copyright OCDE, Paris 1997.
Translation from the English and French texts, which are the official version of the
publication titled Budgeting for the Future / Les Procédures Budgétaires de l’Avenir,
Copyright OCDE, Paris 1997.

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OECD cannot be considered responsible for the accuracy of the translation into Romanian.

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DSDU LQDXWRUXOXLUHVSHFWLY
Views expressed in this publication do not represent official views of the Commission, OECD
Member countries, or the Central and Eastern European countries participating in the
Programme. Views are those of the respective author.

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AISTEDA.
This translation has been done by the Alba Iulia University Center of the AISTEDA University
Foundation.
Bugete pentru viitor(GL LDvQOLPEDURPkQ &RS\ULJKW)XQGD LD8QLYHUVLWDU $,67('$

Tiraj: 500 ex.

Document disponibil integral pe Internet la : http://www.oecd.org/puma
© OCDE, 1997
Cererile pentru permisiunea de a reproduce sau traduce
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2, rue André-Pascal, 75775 Paris Cedex 16, France.

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de cadrele bugetare pe termen lung.
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serviciilor publice sunt general recunoscute în rapoartele financiare ale metodei angajamentelor,
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retrospective, decât ca parte a procesului bugetar ex-ante, care, în unele cazuri, nu a fost schimbat.
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“Accounting for What: the Value of Accrual Accounting to the Public Sector.” (Studii OCDE asupra
Managementului Public (1993)).

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8
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active vor afecta, prin urmare, ratele de participare. Grupul de studii australian pentru modelarea veniturilor
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de înfruntat incertitudini suplimentare.

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10
Cheltuieli reprezentând plata dobânzii

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nivelului global al cheltuielilor cu dobânda.

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economice care stau la baza cadrelor bugetare multianuale.

Comentarii generale

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lung, cum ar fi gradul de adecvare a infrastructurii, nu au fost încorporate în aceste previziuni.

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semnificativ în acest sens.

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11
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metode, vezi Haveman (1994).

Studiu general

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OCDE, incluzând Olanda.

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factorilor ce pot avea un impact negativ asupra patrimoniului net viitor al Coroanei;

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patrimoniale nete a Coroanei;

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21
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