Sistemul de Resurse Financiare Publice

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CAPITOLUL 1. DEFINIREA SI CONTINUTUL SISTEMULUI DE RESURSE FINANCIARE PUBLICE 2
1.1 Abordari conceptuale privind sistemul resurselor financiare publice 2
2.2 ??nt?nutul ???n?m?? ?l r?surs?l?r f?n?n???r? ?ubl??? 6
1.3 Stru?tur? s?st?mulu? d? r?surs? f?n?n???r? ?ubl??? 9
????T?LUL 2. ??R??T?R?Z?R?? ?R?N????L?L?R ??T?G?R?? D? R?SURS? F?N?N???R? ?UBL??? S? F??T?R? D? ?NFLU?NTA 12
2.1 R?surs?l? ?dm?n?str?t??? ??ntr?l? d? st?t 12
2.2 R?surs?l? ?dm?n?str?t??? l???l? 17
2. 3. R?surs?l? ?s?gurar?l?r s????l? d? st?t 23
????T?LUL 3. ?N?L?Z? STRU?TUR?? R?SURS?L?R F?N?N???R? ?UBL??? IN R?MAN?? 27
3.1 S?st?mul r?surs?l?r f?n?n???r? ?ubl??? in R?man?? 27
3.2 ?n?l?z? stru?tur?? r?surs?l?r f?n?n???r? ?ubl??? l? n?v?lul bug?tulu? d? st?t 30
3.3 ?n?l?z? stru?tur?? ? r?surs?l?r f?n?n???r? ?ubl??? l? n?v?lul bug?t?l?r l???l? 37
3.4 ?n?l?z? stru?tur?? r?surs?l?r f?n?n???r? ?ubl??? d? l? n?v?lul bug?tulu? ?s?gurar?l?r s????l? d? st?t 42
????T?LUL 4. ??N?LUZ?? S? ?R??UN?R? 47
Bibliografie 51

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C???T?LUL 1. D?F?N?R?? S? C?NT?NUTUL S?ST?MULU? D? R?SURS? F?N?NC??R? ?UBL?C?
1.1 ?b?rdar? c?nc??tu?l? ?r?v?nd s?st?mul r?surs?l?r f?n?nc??r? ?ubl?c?
N???s?t?t?? s?st?mulu? r?surs?l?r f?n?n???r? ?ubl??? in ???n?m?? ?st? g?n?r?ta d? ?x?st?nt? s????tat??, ??r? ?m?un? m?bl?z?r?? d? m?jl???? ban?st? n???s?r? ?????r?r?? ?h?ltu??l?l?r, ?? ?x?r?ma ?nt?r?s? m?j?r? ?l? ??l??t?v?tat?? in ?l?n ??ntr?l s? l???l ?um sunt: ??ar?r?? s? s?gur?nt? st?tulu?, ?du??t??, sanat?t??, ?ultur?, just?t??, ?rd?n?? ?ubl??a, ?r?t??t?? s????la, ?s?gurar?l? s????l?, ?s?st?nt? s????la, ??r??t?r?? fund?m?nt?la, ?dm?n?str?t?? ?ubl??a. 
S?st?mul r?surs?l?r f?n?n???r? ?ubl??? ? suf?r?t in d??ursul t?m?ulu? num?r??s? m?d?f??ar? ?? urm?r? ? m?n?f?star?l?r ??n???t??l?r ?r?v?nd ?m?l???r?? st?tulu? in ???n?m??. ?stf?l, ?d?m Sm?th, ??ns?d?r?t ? f? f?nd?t?rul d??tr?n? ?l?s??? sust?n?? ?a r?lul st?tulu? in ???n?m?? s? ?r?t? d??r l? tr?? ???st?z?, s? ?num?: ,,?r?t?ct?? s?c??tat?? d? v??l?nt? s? ?gr?s?un?l? ?lt?r s?c??tat? ?nd???nd?nt? r??l?z?ta ?r?n s?ngurul m?jl?c ?l f?rt?? m?l?t?r?; ?r?t?ct?? ?? cat ??s?b?l d? ?f?c?c? ? f??caru? m?mbru ?l s?c??tat?? im??tr?v? ?gr?s?un?? s?u ?njust?t??? d?n ??rt?? ?lt?r m?mbr?, s?, ?sum?r?? s? sust?n?r?? tr?bur?l?r ?ubl?c? c?r?, r??r?z?ntand un in?lt ?nt?r?s ??ntru s?c??t?t?, n??vand ?r?f?t, nu ??t f? n?c??d?ta ?c???r?t? d?n ch?ltu??l?l? unu? ?nd?v?d, s?u gru? m?c d? ?nd?v?z?" . ??nf?rm ???st?? ??n???t??, n?v??l? s????tat?? ?ut??u f? s?t?sfa?ut? ??l m?? ?f????nt in b?z? r?surs?l?r ?r?v?t?, ??r r?d?str?bu?r?? ???st?r? ??ntru ? ??nst?tu? s? d?str?bu? r?surs? f?n?n???r? ?ubl??? tr?bu?? sa s? f??a intr-? masura f??rt? m??a. ??rn?nd d? l? ????sta ??n???t??, stru?tur? s?st?mulu? r?surs?l?r f?n?n???r? ?ubl??? ?r? un? m?? ?ut?n ??m?l?x ??r??t?r?zandu-s? ?r?ntr-un m?n?m n???s?r d? r?surs? in s???ul ?????r?r?? ?h?ltu??l?l?r g?n?r?t? d? ind??l?n?r?? s?r??n?l?r ?ubl??? in ??nd?t?? n?rm?l? d? fun?t??n?r? ? ?nst?tut??? d? st?t.
? ?lta ?b?rd?r? ??n???tu?la ? s?st?mulu? r?surs?l?r f?n?n???r? ?ubl??? s? r?gas?st? in v?z?un?? lu? J.M K?yn?s. ???st? ??ns?d?ra ?a ?nv?st?t??l? r??l?z?t? d? st?t d?n r?surs?l? f?n?n???r? ?ubl??? r??r?z?nta ?r?n????lul ?l?m?nt ??r? d??l?ns??za r?l?ns?r?? ???n?m???. ?r?n urm?r? s? ?m?un? ?dm?n?str?r?? unu? v?lum ins?mn?t d? r?surs? f?n?n???r? ?ubl??? ???? ?? d?t?rm?na r?stru?tur?r?? s?st?mulu? r?surs?l?r f?n?n???r? ?ubl???, fa?andu-l m?? ??m?l?x. ??nv?ns ?a ,,d?f?ct?l? ?r?nc???l? ?l? s?c??tat?? in c?r? tra?m sunt ?nc???c?t?t?? ?? d? ? ?s?gur? f?l?s?r?? d??l?na ? ma?n?? d? lucru s? r???rt?z?r?? ?rb?tr?ra s? ?n?ch?t?b?la ? ?vut??? s? v?n?tur?l?r" , K?yn?s ??ns?d?ra ?a masur?l? d? ??l?t??a f?n?n??r-m?n?t?ra tr?bu??u ?r??nt?t? s?r? st?mul?r?? ?nv?st?t??l?r, ??ntr?lul ?m?s?un?? m?n?t?r?, r?du??r?? ?m??z?t?l?r, m?j?r?r?? ?h?ltu??l?l?r ?ubl??? d? ??nsum. T??t? ??st?? ?u ?m???t ?su?r? stru?tur?? r?surs?l?r f?n?n???r? ?ubl???.
R?surs?l? f?n?n???r? ?ubl??? ??r? ?ntra in ??m??n?nt? s?st?mulu? ??t f? d?f?n?t? ?? ?ns?mblul m?jl????l?r ban?st? ?fl?t? l? d?s??z?t?? ?dm?n?str?t??l?r ?ubl???. In ?s?nta, r?surs?l? f?n?n???r? ?ubl??? r??r?z?nta v?n?tur? ?ubl??? r?fl??t?t? in ??drul ?r?n????l?l?r bug?t? s? ?u ?? s??? s?t?sf???r?? un?r n?v?? ?u ??r??t?r ?ubl??. ??ntru r?surs?l? f?n?n???r? ?ubl???, d?f?n?t?r?? sunt ?r??r??t?t?? ?ubl??a s? ??r??t?rul ??l??t?v, s????l ?l ?nt?r?s?l?r s?u n?v??l?r s?t?sfa?ut? ?r?n ut?l?z?r?? l?r.
In fun?t?? d? ?num?t? ?r?t?r?? d? ?l?s?f???r?, r?surs?l? f?n?n???r? ?ubl??? sunt d? m?? mult? t??ur?. Un ?r?m ?r?t?r?u ?r f? ??nt?nutul l?r ???n?m??, d?l?m?tandu-s? urmat??r?l? t??ur?: ?r?l?var? ?u ??r??t?r ?bl?g?t?r?u, r?surs? d? tr?z?r?r??, im?rumutur? ?ubl???, f?n?nt?r? ?r?n ?m?s?un? m?n?t?ra fara ?????r?r?. In fun?t?? d? stru?tur? ?rg?n?z?t?r??a ? st?t?l?r ??r? ???t? f? d? t?? f?d?r?l s?u un?t?r, r?surs?l? f?n?n???r? ?ubl??? s? ?l?s?f??a ?stf?l: in ?r?mul ??z ?x?sta r?surs? ?l? bug?tulu? f?d?r?l, r?surs?l? ?l? bug?t?l?r st?t?l?r, r?g?un?l?r s?u ?r?v?n???l?r, r?surs? ?l? bug?t?l?r l???l?; in ??l d?-?l d??l?? ??z s? ?num? ??l ?l st?t?l?r d? t?? un?t?r ?x?sta r?surs? ?l? bug?tulu? ??ntr?l s? ?l? bug?t?l?r l???l?. Un ?l tr??l?? ?r?t?r?u ?r f? ???l? ??r? t?n? s??m? d? s?st?mul d? bug?t, ?x?stand in ???st s?ns urmat??r?l? t??ur? d? r?surs?: r?surs? f?n?n???r? ?l? bug?tulu? d? st?t, r?surs? f?n?n???r? ?l? ?s?gurar?l?r s????l? d? st?t, r?surs? f?n?n???r? ?l? bug?t?l?r l???l?, r?surs? f?n?n???r? ?l? f?ndur?l?r s?????l?, r?surs? f?n?n???r? ?l? tr?z?r?r??? st?tulu?, r?surs? f?n?n???r? ?l? ?nst?tut??l?r ?ubl??? ?ut?n?m?, r?surs? f?n?n???r? ?l? ?nst?tut??l?r ?ubl??? f?n?nt?t? ?nt?gr?l s?u ??rt??l d?n bug?t?l? d? st?t, l???l?, ?s?gurar?l?r s????l? d? st?t, f?ndur?l?r s?????l?, r?surs? f?n?n???r? ?l? ?nst?tut??l?r ?ubl??? f?n?nt?t? ?nt?gr?l d?n v?n?tur? ?r??r??, r?surs? f?n?n???r? ?l? f?ndur?l?r ?xt?rn? r?mburs?b?l? s?u n?r?mburs?b?l?. In fun?t?? d? r?tm???t?t?? in??sar?l?r, r?surs?l? f?n?n???r? ??t f? d? d?ua t??ur?: ?rd?n?r? s? ?xtr??rd?n?r?. In sf?r? r?surs?l?r ?rd?n?r? s? in??dr??za v?n?tur?l? ?ur?nt? (v?n?tur? f?s??l?, v?n?tur? n?f?s??l?, ?lt? v?n?tur?) s? v?n?tur? d?n ????t?l. R?surs?l? ?xtr??rd?n?r? f?? r?f?r?r? l? im?rumutur? ?nt?rn? s? ?xt?rn?, ?m?s?un? m?n?t?ra, ?jut??r?, d?n?t??, s??ns?r?zar? s? ?lt? tr?nsf?rur? n?r?mburs?b?l?. Un ult?m ?r?t?r?u d? ?l?s?f???r? ?st? ??l ?l ?r?v?n??nt?? ??r? im??rt? r?surs?l? f?n?n???r? in d?ua ??t?g?r??: r?surs? f?n?n???r? ?nt?rn? s? r?surs? f?n?n???r? ?xt?rn?. R?surs?l? d? n?tura ?nt?rna sunt: ?m??z?t?l?, t?x?l?, ??ntr?but??l? d? ?s?gurar? s????l?, d? sanat?t?, v?n?tur? n?f?s??l?, im?rumutur? ?nt?rn?, ?m?s?un? m?n?t?ra. ??l? d? n?tura ?xt?rna s? r?f?ra l? im?rumutur?l? ?xt?rn?, ?jut??r?. d?n?t??, s??ns?r?zar? s? ?lt? tr?nsf?rur? n?r?mburs?b?l?.

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