REPERE CONSTITUŢIONALE PRIVIND INSTITUIREA PROCEDEULUI DE AUTORIZARE FINANCIARĂ ÎN REPUBLICA MOLDOVA
CONSTITUTIONAL LANDMARKS ON THE ESTABLISHMENT OF THE FINANCIAL AUTHORIZATION PROCEDURE IN THE REPUBLIC OF MOLDOVA

Summary/Abstract: The characterization of the institutional complex of financial-public activity corresponds to the fact that it concerns financial acts, operations and authorities in their systemic relationship, determined by the financial imperative of the financial imperative of the constitution and use of the basic money funds necessary for the existence and activity of public bodies, authorities, institutions and other public entities. A well-defined conceptual argument is established in the Constitution of the Republic of Moldova, stating "the concept of financial system", with general reference to "the formation, administration, use and control of financial resources of the state, administrative-territorial units and public institutions". Therefore, the legal framework required by the constitutional statute is primarily individualized by the formation, administration, use and control of financial resources of the state, administrative-territorial units and public institutions of the Republic of Moldova. In detailing the above, we note that the Law on Public Finance and Budgetary-Fiscal Responsibility No. 181 of 25.07.2014 in Article 2, establishes, part of the financial sphere namely: "elaboration, approval (adoption), execution, reporting and control of the budgets and funds component of the national public budget, as well as financial monitoring of the activity of self-managed public authorities/institutions, state/municipal enterprises and companies with public capital". Indeed, the state, state bodies are not only entities of public authority, but also economic entities, in the sense that their maintenance and functioning require a consumption of material or monetary values. For this purpose, it is necessary to carry out the acts (legal acts and actions producing legal effects) and operations for the establishment and use of funds necessary for the activities of the state and other public authorities. In the Republic of Moldova, by the Law on Public Finance and Budgetary-Fiscal Responsibility No 181 of 25.07.2014, established an original variant of budgetary organization that is practically applied through the national public budget. The public concept distinguishes these budgets from own budgets or income and expenditure budgets, which are financial instruments frequently used under these names in economic and financial literature and in the practice of economic agents. The expression national means that the budget includes all revenues and expenditures of a public nature of the state. The national public budget is made up of the state budget, local budgets, the state social insurance budget and compulsory health insurance funds. With this content the national public budget is an original variant of budgetary organization by the fact that, in addition to the state budget and local budgets, it also includes the state social insurance budget, local budgets and compulsory health insurance funds, being from the organizational point of view autonomous from the state budget, having a financial legal nature under public law.

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