Planificarea finanțelor publice și finanțelor private: perspectivă comparativă între bugetul public și „bugetul entităților de drept privat”
Public and private finance planning: a comparative perspective between the public budget and the “budget of private law entities”

Summary/Abstract: In light of the current configuration of public finances, the budget is a particularly relevant instrument because it ensures the planning, collection, and redistribution of public resources necessary to satisfy the general interest of the state, viewed in a broad sense, but also to measure the efficiency of government activity. In the sphere of financial law, the budget is considered to be a mechanism with multiple facets, having effects in legal, economic, and political terms. Beyond these dimensions, from the perspective of a private legal en ty seeking to make a profit, the budget has a predominantly economic dimension, being designed to guide activity and ensure efficient management. The literature has often shown that this term “budget” is specific to public institutions and is not characteristic of private law institutions: companies, associations, and the like. This study proposes a comparative analysis of the two dimensions, from the perspective of the public and private spheres, focusing on the legal regime, purpose, and effects on the functioning of the state and of a private legal en ty, respectively.

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