Currently, Romania has made considerable efforts to maintain the course of the national development on a constitution of an innovative economy. Therefore, the researches directed through assessing the quality of development directions in accordance with its own budget possibilities, defining government priorities, and then the formation, planning of budget expenditures for certain periods and subsequent evaluation of the effectiveness of their enforcement are relevant. The study aims to outline the elements of a systematic approach in evaluating the budget, which will be more revealing and suitable to formulate conclusions and recommendations on adjusting the activity of all state institutions to ensure the necessary conditions for stimulating the long-term economic growth. The main methods applied in this scientific study are based on a systemic approach to study the concepts and situation of the analyzed branch. During the research there were used the following classic methods: systemic methods, logical and dialectical methods (scientific abstract, analogy, analysis and synthesis, induction and deduction).
Mariana IAGAR, PhD Student, Court of Accounts, Romania
budget, budget revenues, budget expenditures, economic efficiency.