SEMNIFICAȚIA NOȚIUNILOR DE „SISTEM BUGETAR” ȘI DE „BUGET PUBLIC NAȚIONAL”
THE SIGNIFICATION OF THE NOTIONS „BUDGETARY SYSTEM” AND „NATIONAL PUBLIC BUDGET”

Summary/Abstract: The Romanian Constitution mentions that the formation, administration, use and monitoring of financial resources belonging to the State, territorial-administrative entities, or public institutions shall be determined by law and the National Public Budget comprises the State budget, the State social security budget, and the local budgets of parishes, towns, and counties. In the application of those constitutional provisions, the legislator adopted a series of normative acts in which is covered the Law no 500/2002 regarding the public finances, that regulates the concept of „budgetary system”. Having in view that in the constitutional control a posteriori, the administrative court was seized to rule over the fact that in the fundamental law at paragraph (1) of the article 138, the national public budget covers an enumeration limited and clear, „without being possible a further extension to other legal texts”, we will present a few jurisprudential aspects concerning the signification of the notion “national public budget”.

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