Cuprins
1. Cheltuielile publice – concept si trasaturi .............. ............................ ............................ ............................. ............................. ............................ .......................... ................ .... 1 2. Clasificarea cheltuieli cheltuielilor lor publice .............. ............................ ............................ ............................ ............................. ............................. ......................... ................ .......... ......... .... 4 3. Factorii care influenteaza nivelul cheltuielilor publice......... .................... ..................... ..................... ..................... ....................................... ............................. 7 4. Alocarea pe destinatii a bugetului de stat............. ........................... ............................. ............................. ............................ ........................... .................. .......... ........... .......... 8 4.1 Cheltuieli publice pentru actiuni social - culturale .............. ............................. ............................. ............................ ............................ .................... ............ .......... 8 4.1.1. Cheltuielil Cheltuielilee publice pentru invatamant .............. ............................ ............................ ............................ ............................ ............................. ...................... ............ ......... 9 4.1.2. Cheltuieli publice pentru cultura, culte si actiuni cu activitatea sportiva si de tineret ......................... 12 4.1.3. Cheltuielil Cheltuielilee publice pentru sanatate .............. ............................ ............................ ............................ ............................ ............................ .......................... ................. ....... 13 4.1.4. Cheltuiel Cheltuielile ile publice pentru securitatea sociala............. ........................... ............................. ............................. ..................... ............. ............ ............ ......... ... 17 4.2 Cheltuieli publice pentru obiective si actiuni economice.............. ............................ ............................ ............................ ...................... .............. ......... ... 20 4.3 Cheltuielile pentru pentr u servicii publice generale, ordine ordin e publica, siguranta nationala nationa la si aparare.............. ................... ..... 22 5. Analiza cheltuielilor publice in 2008 - 2009............ ........................... ............................. ............................ ............................ ..................... ............ .......... .......... ......... 25 5.1 Educatie ......... .................... ..................... ..................... ..................... .................... ..................... ..................... ..................... ..................... .................... ..................... .................................. ....................... 28 5.2 Cercetare ............... ............................. ............................ ............................ ............................ ............................. ............................. ............................ ............................ ....................... .............. .......... ..... 30 5.3 Politica de protectie sociala ............. ........................... ............................. ............................. ............................ ............................ ............................ .................... ........... ........... ......... ... 32 5.4 Sanatate ............. ........................... ............................. ............................. ............................ ............................ ............................ ............................. ............................. ............................ .................... .......... 32 5.5 Agricultur Agriculturaa............. ............................ ............................. ............................ ............................ ............................ ............................. ............................. ............................ ........................ ............... ......... 34 5.6 Transport Transporturi uri.............. ............................ ............................ ............................. ............................. ............................ ............................ ............................ ......................... ................ .......... .......... ........ ... 35 5.7 Protectia mediului .............. ............................ ............................. ............................. ............................ ............................ ............................ ............................. .......................... ................ ........ ... 39 5.8Ordine publica si siguranta nationala, aparare si justitie ........................ ................................... ..................... .................... ............................. ................... 40 5.9 Justitie ............... ............................. ............................ ............................ ............................ ............................ ............................. ............................. ............................ .......................... ................. .......... ....... 41 5.10 Aparare............. ........................... ............................ ............................ ............................ ............................ ............................. ............................. .......................... .................. ............ ............ ........... ..... 41 6.Concluzii 6.Conclu zii.............. ............................ ............................. ............................. ............................ ............................ ............................ ............................. ............................. ............................ .................... .......... 42 Bibliografie .............. ............................ ............................ ............................. ............................. ............................ ............................ ............................ ............................ ...................... ............. ......... .... 45
1. Cheltuielile publice – concept si trasaturi
Conceptul de cheltuieli publice este indisolubil legat de conceptul de sector public, care poate fi privit ca reflectand tranzitii bugetare , intreprinderi publice , reglementari publice etc. Toate aceste componente sau politici ocazioneaza cheltuieli care 1
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sunt menite sa acopere nevoi de interes general (educatie , sanatate , aparare etc.) Cheltuieli Cheltuielile le publice publice sunt ocazionate de realizarea realizarea rolului rolului statului statului ca autoritate autoritate publica si ca actor economic si ele sunt suportate de cetatenii acestuia . Intrucat rolul statului este atins prin intermediul politicilor publice , pe care autoritatile publice le transpun in viata , cheltuielile publice pot fi definite ca fiind costurile realizarii politicilor publice . Cheltuielile publice pot fi privite si ca fiind actiunile care stabilesc obligatii ce vor avea drept rezultat plati imediate sau viitoare , care au ca sursa de finantare veniturile publice si in special veniturile fiscale . Aceasta definitie pune in evidenta rolul de alocator de resurse al statului , care , folosind veniturile din impozite si taxe stranse de la contribuabili , satisface cererile acestora , prin ocazionarea de cheltuieli publice . Rezulta, deci, ca cheltuielile publice depind de politicile publice intreprinse de puterile publice , dar si de resurse care includ veniturile fiscale si imprumutul public . Cheltuielile publice se caracterizeaza prin urmatoarele trasaturi : se refera la satisfacerea unor preferinte colective stabilite pe baza optiunilor colective (se considera ca exista un anumit grad de omogenitate a preferintelor) ; privesc finantarea realizarii de bunuri si servicii publice , dar si transferuri in scopul redistribuirii veniturilor in societate ; sunt facute de un intermediar (statul) , beneficiarii bunurilor si serviciilor publice neputand face legatura directa dintre contributia lor la aceste cheltuieli (impozite platite) si beneficiile obtinute din utilizarea (consumarea) bunurilor si serviciilor publice ; marimea marimea lor depinde de mai multi factori : inclinatia inclinatia populatiei populatiei spreconsumul de bunuri si servicii serv icii publice , potentialul economic al a l tarii,ideologia partidelor aflate la putere , etc. Cheltuielile publice constituie indicatorul cel mai utilizat pentru masurarea gradului interventiei statului in economie (alaturi si de alti indicatori macroeconomici , cum ar fi : marimea veniturilor fiscale , marimea deficitului bugetar) . Intrucat exista o legatura foarte stransa intre marimea cheltuielilor publice si alti indicatori , precum numarul populatiei , venitul acesteia , etc., cheltuielile publice in marime absoluta nu sunt foarte expresive expresive . Din aceasta cauza , marimea marimea sectorului sectorului public este in mod obisnuit obisnuit masurata pe baza de indici , prin raportarea cheltuielilor publice la P.I.B. (sau alti indicatori similari , cum ar fi P.N.B. sau V.N.) . Cresterea cheltuielilor publice de-a lungul timpului atat in marime absoluta , cat si in marime relativa indica , in mod evident , cresterea ponderii sectorului public in cadrul economiei . Aceasta progresie a fost mai accentuata in ultimul secol , fapt care reiese din compararea veniturilor si cheltuielilor publice in avutia produsa de o tara , de la mai putin de 15 % inaintea primului razboi mondial , la peste 40 % , iar in unele tari si peste 50 % , in prezent . Cheltui Cheltuieli elile le publice publice exprim exprima a relati relatiii economi economico-s co-soci ociale ale in forma forma baneasca baneasca manifestate manifestate intre stat pe de o parte si persoane fizice fizice si juridice, juridice, pe de alta parte, cu
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Concret, cheltuielile publice se materializeaza in plati efectuate de stat pentru indeplinirea diferitelor obiective ale politicii statului, si anume: servicii publice generale, actiuni social-culturale, armata, ordine publica, actiuni economice etc. Cheltuielile publice se materializeaza in utilitati (bunuri) publice, semipublice, precum si a altor sectoare si domenii de activitate strans legate de interesele generale ale membrilor societatii. In acest cadru, din punctul de vedere al modului de acoperire cu resurse publice, bunurile se impart in: Bunurii publ public icee pure pure al caror caror consum consum indi indivi vidua duall nu gene generea reaza za,, de regul regula, a, Bunur sustragerea de la consumul lor a altui individ (pacea, securitatea comunitatilor, iluminatul public), iar consumul lor este neconcurential; Bunuri mixte (semipublice) (semipublice) ce au pronuntat caracter privat, dar implica implica o alocare alocare de resurse guvernamentale, care schimba de fapt conditiile de competitie de pe piata (servicii ( servicii de transport, servicii medicale – cu excludere, parcuri publice, sali publice de sport – fara excludere); caracterizeazaa prin excluderea prin costuri (alimente, (alimente, Bunuri private pure care se caracterizeaz imbracaminte, autoturisme etc). Din punct de vedere economic, „cheltuielile publice exprima relatii economicosociale in forma baneasca, care se manifesta intre stat, pe de o parte, si persoane juridice sau fizice, pe de alta parte, cu ocazia repartizarii si utilizarii resurselor financiare ale statului, in scopul indeplinirii functiilor acestuia”. Cheltuielile publice cuprind urmatoarele categorii de cheltuieli: a) Cheltuieli bugetare, care se constituie din resursele financiare publice cuprinse in: bugetul de stat; bugetul asigurarilor sociale de stat; bugetele locale; bugetele institutiilor publice autonome. b) Cheltuieli acoperite din fonduri cu destinatie speciala; c) Cheltui Cheltuieli eli extrabuge extrabugetar taree care se efectu efectueaz eazaa din resurse resurse financ financiar iaree publice publice constituite in afara bugetelor publice (de la litera „a” de mai sus), prevazute in bugetele de venituri si cheltuieli extrabugetare ale institutiilor publice; d) Cheltuieli efectuate din bugetul Trezoreriei publice. Din punct de vedere juridic, cheltuielile publice sunt alcatuite din acea parte a raporturilor juridice ce constituie finantele publice, si anume acele raporturi juridice care iau nastere, se modifica sau se sting in procesul repartizarii si intrebuintarii resurselor financiare publice in scopul si cu finali finalitat tatea ea intret intretine inerii rii autori autoritat tatilo ilorr statul statului, ui, servici serviciil ilor or si instit instituti utiilo ilorr publice publice,, sati satisf sfac acer erii ii ceri cerint ntel elor or soci social al-c -cul ultu tura rale le si a celo celorl rlal alte te treb trebui uint ntee cole colect ctiv ive. e. Se particularizeaza prin trei caracteristici definitorii: • are loc o intrebuintare a unor fonduri banesti; • intr intrebu ebuin inta tarea rea fondu fonduri rilo lorr banes banesti ti este este facut facutaa de stat stat prin prin auto autori rita tati tile le sau sau institutiile sale publice ori de unitatile administrativteritoriale;
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din sistemul unitar de bugete. Legea privind finantele publice le mai numeste si cheltuieli publice totale. 2. Clasificarea cheltuielilor publice
Clasificarea cheltuielilor publice poate fi teoretica sau oficialasi legala. teoretica poate avea la baza diferite criterii A. Clasificarea teoretica poate Dupa criteriul economic, cheltuielile publice pot fi impartite in doua grupe: cheltuieli ce reprezinta un consum de venit national (pentru intret inerea apar aparat atul ului ui de stat stat,, inva invata tama mant nt,, sana sanata tate te,, cult cultur uraa etc. etc.), ), numi numite te si neproductive; cheltuieli ce reprezinta un avans de venit national (cele facute in domeniul economic), numite si productive. Din punct de vedere al destinatiei, cheltuielile publice se mai clasifica legal in: cheltuiel ielii curent curente, e, in care sunt incluse incluse cheltu cheltuiel ielile ile de personal personal,, cheltui cheltuieli elile le cheltu materiale si servicii, subventii si transferuri, dobanzi aferente datoriei publice, sume prevazute in pozitiile globale ca rezerve. Subventiile, la randul lor, se grupeaza in subventii pentru institutiile publice, subventii pe produse si activitati, subv subven enti tiii pent pentru ru acop acoper erir irea ea dife difere rent ntel elor or de pret pretsi si tari tarif, f, prim primee acor acorda date te producatorilor agricoli;
cheltuieli de capital, in care sunt incluse cheltuieli pentru investitii si cheltuieli pentru rezervele materiale nationale si de mobilizare; rambursari de credite externe si plati de dobanzi si comisioane aferente acestora.
Tot dupa criteriul destinatiei, cheltuielile mai pot fi grupate in urmatoarele categorii: • cheltuieli in domeniul social; • cheltuieli pentru sustinerea unor programe prioritare de cercetare; • cheltuieli in domeniul economic; • cheltuieli pentru aparare, ordine publicasi siguranta nationala; • cheltuieli pentru finantarea administratiei centrale si locale; • cheltuieli rezultand din datoria publica (rate, dobanzi etc.). B. Clasificarea oficialasi legalaeste cea instituita fie prin acte normative ale organismelor internationale, fie prin acte normative ale statelor. 1. O.N.U. clasifica cheltuielile pe destinatii, dupa cum urmeaza: • servicii publice generale – administratie, ordine publicasi securitate, organe de justitie, procuratura, notariat si alte institutii publice; • aparare – pentru armata, cercetare si experiente cu arme, baze militare pe teritorii straine, participarea la blocuri militare etc.; • educatie;
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2. Clasificarea oficialasi legalaa cheltuielilor publice facuta prin acte normative emanand de la autoritatile unui stat este cea facuta prin Legea bugetarasi prin clasificarea bugetara. Clasificatia cheltuielilor publice ale unui stat prezinta importanta atat teoretica, cat si practica. Importa Importanta nta teoret teoreticae icaeste ste data data de faptul faptul ca analiza analiza categor categoriil iilor or de cheltu cheltuiel ielii publice publice permite: • incadra incadrarea rea finant finantelo elorr public publicee intr-un intr-unaa din cele cele doua categorii categorii:: clasic clasicee sau moderne; • cunoasterea directiilor de evolutie a unui stat si prioritatile pe care si le stabileste pentru utilizarea resurselor publice; • cunoasterea gradului de centralizare sau descentralizare a deciziilor politice si economice. Importanta practica este data de: • crearea cadrului pentru fundamentarea strategiilor si tacticilor de dezvoltare; • asigurarea unui sistem coerent de urmarire a transpunerii in viata a deciziilor luate la nivel politic si legislativ. Criteriile de grupare pe baza carora se inscriu cheltuielile in Legea bugetului, in tara noastra noastra,, sunt cele cele definit definitee de clasifi clasificat catia ia bugetar bugetara, a, si anume anume gruparea gruparea econom economica icasi si gruparea functionala. a) Gruparea economica: I. Cheltu Cheltuiel ielii curente curente:: cheltu cheltuiel ielii de personal personal;; cheltu cheltuiel ielii materi materiale ale si servici servicii; i; subventii si transferuri; dobanzi la datoria publica; rezerve. II. Cheltuieli de capital: cheltuieli pentru investitii; rezerve materiale nationale si de mobilizare. III. Imprumuturi de acordat. IV. Rambursarea de credite externe si plati de dobanzi si comisioane aferente acestora. b) Gruparea functionala: Partea I – Servicii publice generale. • Autoritati publice Partea a II-a – Apararea, ordinea publicasi siguranta nationala: • aparare nationala; • ordine publicasi siguranta nationala. Partea a IV-a – Cheltuieli social-culturale • invatamant; • sanatate; • cultura, religie si actiuni privind activitatea sportivasi de tineret; • asistenta sociala, alocatii, pensii si indemnizatii. Partea a IV-a – Servicii si dezvoltare publica, locuinte, mediu si ape. Partea a V-a – Actiuni economice:
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• Cercetare stiintifica. Partea a VII-a – Transferuri: • transferul din bugetul de stat; • pentru asigurari si protectia sociala a populatiei, pentru energie termic a si transport urban de calatori; • pentru investitii; • pentru investitii finantate din imprumuturi externe; • pentru fondul de risc si de accidente, pentru protectia sociala a persoanelor handicapate; • pentru fondul special pentru plata pensiilor pensiilor si altor drepturi de asigurari sociale ale agricultorilor. Partea a VIII-a – Imprumuturi acordate: • pentru finantarea unor obiective aprobate prin conventii bilaterale sau acorduri interguvernamentale. Partea a IX-a – Plati de dobanzi si alte cheltuieli aferente datoriei publice. Partea a X-a – Fonduri de rezerva. Clasificatia administrativa sau institutionala grupeaza cheltuielile pe institutii publice centrale autonome, cum sunt ministerele, agentiile guvernamentale. g uvernamentale. Toate acestea au statut de ordonator de credite principal, care primeste resurse si le defalca pentru nevoi proprii si pentru institutiile care le sunt subordonate (ordonatori de credite secundari, care, in plan bugetar, au atributii similare fata de unitatile care le sunt subordonate – adica ordonatorii de creditetertiari). In buget, cheltuielile apar intai pe total, conform clasificatiei economice. In continuare apar cheltuielile defalcate pe parti, conform clasificatiei functionale,prezentate distinct pe sectoare si, in cadrul lor, detaliat pe capitole, subcapitole, articole si aliniate, prevazute in clasificatia economica. In final apar cheltuielile defalcate conform clasif clasificat icatiei iei admini administra strativ tive, e, adica adica pe fiecare fiecare minist minister, er, in cadrul cadrul fiecar fiecaruia uia detali detaliat at pe sectoare, conform clasificatiei functionale, si pe capitole,subcapitole, articole si aliniate, prevazute in clasificatia economica. Astfel, de exemplu, la partea a III-a, sectorul „Invatamant” sunt inscrise toate cheltuielile facute in acest scop, indiferent de ministerul/institutia care le face, defalcat pe capitole de cheltuieli „Curente” (de personal, materiale si servicii si altele, daca este cazul) si „De capital”. Practic, celelalte capitole (imprumuturi si rambursari) nu apar, nefii nefiind nd speci specifi fice ce aces acestu tuii secto sectorr de acti activi vita tate te.. Acest Acestee chelt cheltuie uieli li repre reprezi zint ntaa tota totalu lull cheltuielilor pentru invatamant, prevazute in clasificatia administrativa la fiecare minister in parte, deoarece astfel de cheltuieli tipice pentru Ministerul Educatiei si Cercetarii sunt efectuate ca si cheltuieli netipice de catre alte ministere, cum sunt: Ministerul Apararii, Ministerul de Interne, MinisterulTransporturilor .
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Clasificatia economica 1. cheltuieli curente (de functionare) - cheltuieli ale serviciilor publice sau administrative - cheltuieli de transfer (de redistribuire) 2. cheltuieli de capital (cu caracter de investitii) c. Clasif Clasifica icatia tia functio functional nalaa foloses foloseste te drept drept criter criteriu iu domeni domeniile ile,, ramuri ramurile, le, sectoa sectoarele rele de activitate, spre care sunt dirijate resursele financiare publice in domeniul social (invatamant, sanatate, ocrotiri sociale, cultura, arta, tineret) sustinerea unor programe prioritare de cercetare in domeniul economic (investitii) asigur asigurare areaa ceri cerint ntel elor or de apara aparare re a tari tarii,i, ordin ordinii ii publi publice ce si sigu siguran ranta ta nationala finant finantare areaa admini administra stratie tieii public publicee centra centrale le si locale locale si a cheltu cheltuiel ielil ilor or prevazute de lege dobanzile aferente datoriei publice si cheltuielile determinate de emisiunea si plasarea valorilor mobiliare necesare finantarii acestei datorii d. Clasificatia financiara in functie de momentul in care se efectueaza si de modul in care afecteaza resursele financiare publice, cheltuielile publice se grupeaza in: - cheltuieli definitive - cheltuieli temporare - cheltuieli virtuale sau posibile dupa forma de manifestare, cheltuielile publice pot fi: cheltuieli cu sau fara contraprestatie cheltuieli definitive si provizorii cheltuieli speciale si globale e. Clasificatia dupa rolul cheltuielilor publice in procesul reproductiei sociale: cheltuieli reale (negative) cheltuieli economice (pozitive) f. Clasificatia folosita de O.N.U.: clasificatia functionala O.N.U.; clasificatia economica •
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Factori sociali care actioneaza in functie de intensitatea masurilor de protectie sociala
pe care le promoveaza factorii de decizie legislativi si executori. Urbanizarea, ca regula generala, duce la cresterea cheltuielilor publice, atat prin cresterea fiscalitatii pentru asigurarea veniturilor, cat si prin crearea si dezvoltarea centrelor urbane, precum si prin finantarea unor utilitati publice specifice mediului urban. Factori militari militari, determina cresterea cheltuielilor publice in corelatie cu politica statului in context international privitoare la angajarea unor conflicte armate sau numai la dimensiunile structurilor armatei Factori de ordin istoric care influenteaza prin transmiterea de la o perioada la alta a nevoilor sporite de cheltuieli sau de suportare a poverii celor facute in anii anteriori. Tot istoric poate influenta si fenomenul inflationist. refera la crester cresterea ea conside considerabi rabila la a complex complexita itatii tii statul statului ui Factori politici politici care se refera contemporan, la conceptia politica asupra functiilor statului 4. Alocarea pe destinatii a bugetului de stat 4.1 Cheltuieli publice pentru actiuni social - culturale
Satisfacerea nevoilor cu caracter social reprezinta o componenta importanta a politicii sociale a statelor si presupune folosirea pe scara larga a resurselor financiare in scopul imbunatatirii conditiilor de viata ale populatiei. In Romania cheltuielile publice pentru actiuni social-culturale se refera la: Invatamant; Cultura, religie, actiuni sportive si de tineret; Sanatate; Securitate sociala (asistenta sociala, alocatii, ajutoare si indemnizatii, pensii) Cheltuieli Cheltuielile le destinate destinate actiunilor actiunilor social-cultur social-culturale ale sunt acoperite acoperite din surse publice sau private, interne sau externe, dupa caz. Aceste surse sunt: ste vorba de bugetul federal, bugetele statelor, regiunilor si fondurile bugetare. E ste provinciilor membre ale federatiei si de bugetele colectivitatilor locale in tarile cu • • • •
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veniturile populatiei din care suporta diferite taxe, cotizatii, costurile unor servicii sau
se cumpara anumite bunuri culturale;
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In aceas aceasta ta cate catego gori riee sunt sunt cupri cuprinse nse organiz organizati atiile ile neguvern neguvername amenta ntale, le, instit instituti utiile ile de caritat caritate, e, fundati fundatiile ile,, asociat asociatiil iile, e, bisericile si alte asezaminte de cult care participa cu diferite sume de bani la finantarea unor actiuni social-culturale. ajutorul financiar extern cuprinde credite rambursabile si ajutoare nerambursabile acordate unor tari din fonduri constituite in acest scop la nivelul unor organisme internationale (UNESCO, UNICEF, OMS, Banca Mondiala), organisme regionale (Uniunea (Uniunea Europea Europeana na prin prin interm intermedi ediul ul Fondulu Fonduluii Social Social)) sau ajutoare ajutoare banesti banesti (ori materiale) oferite unor state in situatii deosebite. fondurile organizatiilor fara scop lucrativ.
4.1.1. Cheltuielile publice pentru invatamant
Dezvoltarea invatamantului se realizeaza in concordanta cu cerintele diferitelor etape de dezvoltare economico-sociala si ale egalizarii conditiilor de instruire si educare a tuturor membrilor societatii. Invatamantul este chemat sa contribuie intr-o masura din ce in ce mai mare la progresul progresul de ansamblu ansamblu al societatii societatii.. Dezvoltarea si modernizarea modernizarea invatamant tamantul ului ui au cond condus us la crest crestere ereaa resur resurse selo lorr aloca alocate te acest acestui uia, a, in toat toatee tari tarile le,, atat atat dezvoltate, cat si in curs de dezvoltare. Cresterea cheltuielilor publice pentru invatamant este datorata actiunii conjugate a mai multor factori, si anume: factori demografici . Cresterea populatiei a antrenat in mod firesc cresterea populatiei scolare. Explozia demografica ce a condus la depasirea cifrei de 6 miliarde de locuitori ai globului, s-a reflectat in principal in cresterea contingentelor scolare a gradului de cuprindere in sistemul de invatamant si a obligativitatii anumitor grade de invatamant. Aceasta a atras dupa sine un necesar sporit de cadre didactice. Necesarul de cadre didactice a sporit si ca urmare a imbunatatirii raportului elevi/profesori. factori economici. Dezvoltarea economica, sporirea si diversificarea capitalului fix si circulant, ca urmare a modernizarii si a perfectionarii proceselor tehnologice, au reclamat reclamat o forta de munca cu calificare calificare medie si superioara. Aceasta s-a putut obtine efectuand un volum sporit de cheltuieli pentru invatamant. Aceste cheltuieli sporite erau legate de organizarea invatamantului, de structura interna a invatamantului de •
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anume: bugetul statului, surse ale populatiei, ale intreprinderilor, ale organizatiilor fara scop lucrativ, donatii, ajutor extern Bugetul statului reprezinta principala sursa de finantare a invatamantului, in toate tarile tarile lumii, lumii, ceea ce reflecta reflecta important importantaa deosebita deosebita acordata acordata acestui acestui domeniu domeniu al vietii vietii sociale. Fina Finant ntar area ea chelt cheltui uiel elil ilor or pent pentru ru inva invata tama mant nt difer diferaa si in funct functie ie de struc structu tura ra sistemului bugetar. In unele tari, rolul principal in finantarea institutiilor de invatamant (cu exceptia invatamantului superior) revine bugetelor statelor sau colectivitatilor locale, care folosesc resursele fiscale proprii, dar primesc si subventii de la bugetul central sau guvernam guvernament ental al (Austri (Austria, a, Marea Marea Britan Britanie, ie, Suedia, Suedia, Norvegi Norvegia; a; in Germani Germaniaa landuri landurile le finan finante teaza aza 74% 74% din din tota totalu lull chelt cheltui uiel elil ilor or pentr pentruu invat invatam amant ant). ). In toat toatee tari tarile le,, insa insa,, invatamantul superior este finantat din bugetul central (cu exceptia Germaniei, unde landurile finanteaza 88,7% din cheltuielile invatamantului superior). In tarile dezvoltate, ca si in cele in curs de dezvoltare, exista doua tipuri de unitati de invatamant: invatamant: publice, fina finant ntat atee de la buget buget si particulare (pri (priva vate te), ), care care pot pot fi independente sau partial subventionate de stat. Unitatile de invatamant privat (primare si secundare) sunt infiintate, in cele mai multe tari, pe criterii confesionale (Franta, Italia, Austria). Numarul elevilor care le frecventeaza nu este deosebit de mare, el reprezinta 1‚5% - 5% din totalul elevilor (cu exceptia Frantei, unde in anul scolar 1993/1994 17% din numarul elevilor frecventau cele 9500 scoli private, din care peste 50 000 unitati de invatamant). Inva Invata tama mant ntul ul priv privat at este este supu supuss cont contro rolu lulu luii stat statul ului ui si se conf confor orm meaza eaza regle regleme ment ntari arilo lorr ofic oficia iale le privi privind nd cadre cadrele le dida didact ctic ice, e, organ organiz izar area ea invat invatam amant antul ului ui si examenele. In invatamantul superior exista, in general, un numar redus de institutii private (in Suedi Suediaa exist existaa o singu singura ra inst instit itut utie ie de inva invatam tamant ant superi superior, or, cu profi profill econo economi mic, c, la Stockholm, iar in Olanda exista trei institutii de invatamant superior private). Unitatile de invatamant private au ca surse de finantare, in principal, taxele scolare datorate de elevi si studenti, alte venituri proprii, donatii etc.; daca din aceste venituri sunt acoperite toate cheltuielile, unitatea respectiva functioneaza „independent”; daca, insa, in completarea veniturilor proprii unitatea de invatamant primeste alocatii de la buget, ea este considerata unitate “subventionata”. “sub ventionata”. In multe state, bugetul de stat aloca subventii invatamantului privat: fie ii aloca
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manual pentru liceu costa in jur de 40 dolari. In tarile dezvoltate se recunoaste, uneori, ca desi “invatamantul public este gratuit pana la terminarea scolarizarii obligatorii, in practica numeroase institutii de invatamant trebuie sa faca fata unor cheltuieli suplimentare si atunci solicita interventii financiare ale parintilor elevilor.” Multe intreprinderi intreprinderi efectueaza efectueaza cheltuieli cheltuieli pentru invatamant invatamant cu ocazia organizarii de cursuri de pregatire profesionala, de calificare a salariatilor sau a viitorilor angajati, specializari sau acorda burse unor elevi sau studenti. O alta alta surs sursaa de fina finant ntar aree a chel cheltu tuie ieli lilo lorr pent pentru ru inva invata tama mant nt o repr reprez ezin inta ta sponsorizarile, donatiile sau alte forme de ajutor ce pot fi primite de unitatile de invatamant din partea unor intreprinderi, fundatii, societati de binefacere. In unele tari exista preocupari deosebite pentru a gasi noi modalitati de a primi si folosi fonduri din sectorul privat. In aceasta directie exista „modelul american” si in multe tari se fac astazi eforturi pentru atragerea de sponsori si donatori pastrand contacte si legaturi cu fostii studenti (Germania, Japonia), in special in invatamantul superior. Aceasta modalitate de a beneficia de donatii si sponsorizari poate deveni d eveni o alternativa viabila daca va fi insotita de masuri fiscale de reduceri sau scutiri de impozite pentru sumele destinate sprijinirii invatamantului. Ajutorul extern in domeniul finantarii invatamantului se intalneste in special in cazul tarilor in curs de dezvoltare si reprezinta circa 10% din volumul total al cheltuielilor de invatamant ale acestor tari; el este destinat, in special, inlaturarii analfabetismului sau pentru finantarea invatamantului elementar si a pregatirii de cadre (mai ales pentru agricultura). Ajutorul extern imbraca forma subventiilor directe, a imprumuturilor, a finantarilor sau se refera la trimiteri de experti, cadre didactice, tehnicieni sau chiar unele resurse materiale necesare invatamantului. In anul 1997, spre exemplu, Banca Mondiala a aprobat imprumuturi pentru 15 tari in curs de dezvoltare pentru programe de dezvoltare a invatamantul invatamantului ui de baza, pentru ameliorarea ameliorarea accesului fetelor in scoli, scoli, pentru reforme ale invatamantului s.a. Cheltuielile bugetare pentru invatamant sunt repartizate cu precadere ministerului care organizeaza si conduce invatamantul (Ministerul Educatiei si Cercetarii); dar fonduri cu aceeasi destinatie apar si la alte ministere, cum ar fi Ministerul Apararii (pentru invatamantul militar), Ministerul Marinei, Ministerul de Interne (pentru academii de politie), Ministerul Agriculturii. Astfel de cheltuieli sunt finantate si din bugetele unitatilor administrativ-teritoriale.
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In privinta cheltuielilor publice pentru invatamant, o importanta deosebita prezinta planificarea financiara a cheltuielilor pentru invatamant, determinarea nivelului anual al acestora, acestora, a surselor surselor de acoperire acoperire si mai ales a modului de repartizare repartizare si utilizare utilizare a lor. Se poate aprecia ca nu volumul acestor cheltuieli este cel mai important element in realizarea unei activitati eficiente a sistemului de invatamant, ci modul de folosire a lor. Pentru a putea analiza aceste aspecte, este necesar mai intai sa se stabileasca volumul cheltuielilor publice cerute de realizarea obiectivelor invatamantului, deci determinarea cheltuielilor bugetare pentru invatamant. In aceasta actiune se porneste de la orientarea guvernului si a altor organe de decizie decizie in politi politica ca privin privindd invata invataman mantul tul,, prezent prezentata ata in program programele ele si previzi previziuni unile le existente. Ministerele implicate in elaborarea “bugetului invatamantului” fac o estimare a necesitatilor de fonduri si prezinta volumul global al cheltuielilor bugetului public pentru invatamant, atat pentru investitii („buget de echipamente”), cat si pentru cheltuielile curente („buget de functionare”). acestor or chel cheltu tuie ieli li se face face in funct functie ie de o serie serie de elem element entee Dimensionarea acest specifice referitoare la contingentele scolare (copiii, elevii, studentii cuprinsi in sistemul de invatamant al anului respectiv), costul unitar pe pe forme si unitati de invatamant, norme, baremuri sau alte instrumente financiare cu ajutorul carora se fundamenteaza anumite categorii de cheltuieli (burse, salarii, contributii); cu caracter orientativ se foloseste si executia cheltuielilor pentru invatamant din perioada precedenta, in scopul evidentierii elementelor si situatiilor noi, specifice perioadei prezente (buget „istoric”). 4.1.2. Cheltuieli publice pentru cultura, culte si actiuni cu activitatea sportiva si de
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forma forma unor unor servicii culturale, spirituale, artistice, sportive, cum sunt concert concertele ele,, spectacolele de teatru, opera, campionate sau concursuri sportive s.a. Aceste caracteristici influenteaza sistemul de finantare a actiunilor respective. Realizarea serviciilor culturale, artistice si sportive se poate face in mod gratuit sau cu plata (taxe, tarife sau preturi) care nu acopera intotdeauna valoarea de piata a serviciului respectiv. De aceea, in aceste cazuri, institutiile respective pot sa nu realizeze deloc venituri, sau sa incaseze venituri modice, care nu acopera costul serviciilor, iar pentru continuarea activitatii acestea au nevoie de subventii din bugetul statului sau din alte surse. Mentionam, de asemenea, ca institutiile cultural artistice pot fi publice, de importanta nationala sau locala (biblioteci, institutii artistice, muzee, orchestre) sau pot fi proprietate particulara, apartinand unor firme sau persoane particulare (teatre, edituri, echipe sportive). Institutiile si activitatile cultural-artistice, cultele, actiunile sportive si de tineret se finanteaza de la bugetul statului fie integral, fie partial, prin acordarea de subventii in completarea veniturilor lor proprii. Bugetul de stat reprezinta sursa cea mai importanta de sustinere din punct de vedere financiar a acestor institutii si actiuni. In totalul cheltuielilor publice pentru cultura preponderente sunt cheltuielile curente (de personal, materiale) chelt cheltuie uieli lile le de capi capita tall (cump (cumpar arari ari de opere opere artis artisti tice ce pentr pentruu muze muzee, e, const construc ructi tii,i, echipamente) avand o pondere redusa. Avand in vedere ponderea mare a resurselor bugetare in acoperirea necesitatilor financiare ale acestor institutii, deci interventia autoritatii publice, putem sublinia faptul ca multe institutii de cultura si arta reprezinta o componenta importanta a protectiei sociale, ele oferind membrilor societatii servicii in mod gratuit sau cu preturi (tarife)
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Pentru fiecare individ, ca si pentru intreaga colectivitate, sanatatea reprezinta unul din cei mai importanti factori care asigura desfasurarea vietii si activitatii. Organizatia Mondiala a Sanatatii defineste sanatatea ca fiind o stare de bunastare fizica, mentala si sociala si nu doar o absenta a bolii si a infirmitatii. Deci ocrotirea sanatatii nu este numai o problema de asistenta asistenta medicala, medicala, ci si o problema problema cu un profund caracter social, facand parte integranta din ansamblul conditiilor social-economice de dezvoltare. Politica sanitara sanitara este parte integranta a politicii politicii sociale si pentru infaptuirea infaptuirea ei, in numeroase tari ale lumii, se cheltuiesc importante resurse financiare. Cheltuielile pentru sanatate prezinta o tendinta de crestere, datorita unor factori, cum sunt: amplificarea nevoilor de ocrotire a sanatatii ca efect al cresterii numarului populatiei si modificarii structurii sale; accentuarea factorilor de risc; cresterea costului prestatiilor medicale, ca urmare a introducerii, in practica medicala, a unor noi mijloace de investigatie, tratament, medicamente, a sporirii numarului cadrelor medicale s.a. Cheltuielile publice pentru sanatate au o mare importanta in asigurarea calitatii vietii indivizilor si privite din acest punct de vedere, prezinta mari disparitati de la o tara la alta. In tarile dezvoltate exista doua categorii de cheltuieli pentru sanatate, din punct de vedere al celui care le suporta. Este vorba de cheltuieli publice pentru sanatate si cheltuieli private pentru sanatate. Cheltu Cheltuiel ielile ile publice publice pentru pentru sanatat sanatatee sunt destina destinate te intret intretine inerii rii si functio functionari nariii institutiilor sanitare (spitale, dispensare, policlinici s.a), precum si finantarii unor actiuni de prevenire a imbolnavirilor, evitare a accidentelor si de educatie sanitara. Sursele de finantare a actiunilor de ocrotire a sanatatii sunt diverse si anume: fonduri alocate din buget (central sau local) care detin in unele tari un loc important •
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mai ridicat nivel al cheltuielilor pentru sanatate, dar au indicatori ai starii de sanatate de nivel mediu; in schimb, Japonia are cheltuieli moderate, dar indicatorii starii de sanatate sunt apreciati ca fiind indicatori buni. In cursul ultimilor zece ani, toate tarile – bogate sau sarace – au avut dificultati in elaborarea elaborarea unor politici politici eficiente pentru ameliorarea ameliorarea functionarii functionarii sistemelor sistemelor de sanatate. sanatate. Multe tari au intreprins reforme sectoriale pentru a ameliora sistemul de sanatate si politica in domeniul sanatatii. Cresterea cheltuielilor pentru sanatate a impus o mai puternica “stapanire” a evolutiei lor, o imbunatatire a gestiunii acestor cheltuieli, o cunoastere mai buna a activitatilor de ingrijire a sanatatii, a evaluarii calitatii lor in functie de informatii specifice, stabilirea precisa a obiectivelor si a modului de realizare. Activitatea de ocrotire a sanatatii se concretizeaza in mai multe categorii de efecte, si anume: efecte specifice actiunii, respectiv efecte medicale, efecte sociale si efecte economice. Efectele medicale vizeaza rezultatele concrete ale actiunilor privind ingrijirea sanatat sanatatii ii (consul (consultat tatii ii,, analiz analize, e, diagnos diagnosti tic, c, tratam tratamente ente)) si se reflecta reflecta in vindeca vindecari ri ori ameliorari, adica in refacerea si pastrarea sanatatii persoanelor beneficiare de asistenta medicala. Aceste efecte au, in general, un caracter individual. Eficienta sociala reflecta efectele actiunilor de ocrotire a sanatatii la nivelul intregii societati si se rasfrang asupra starii de sanatate a intregii populatii; ele sunt reprezentate printr-o serie de indicatori statistici, cum sunt: speranta medie de viata la nastere, natalitatea, morbiditatea, mortalitatea infantila si cea generala etc. Eficienta economica se concretizeaza in reducerea perioadelor de incapacitate de munca datorate imbolnavirilor si accidentelor, eradicarea unor boli, limitarea extinderii
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de ocrot ocrotir iree a sanat sanatat atii ii si anume anume asigur Ele au carac caracte ter r asigurari arile le social socialee de sanata sanatate. te. Ele obliga obligator toriu, iu, functi functionea oneaza za descent descentral raliza izatt si resursel resurselee banesti banesti necesare necesare functi functionar onarii ii sistemului de sanatate sunt constituite, in principal, din contributii ale asiguratilor, ale angajatorilor (persoane fizice si juridice) si din alte surse. In noil noilee condi conditi tiii de ocrot ocrotir iree a sanat sanatat atii ii in Roma Romani nia, a, surse sursele le de fina finant ntar aree a cheltuielilor publice pentru sanatate sunt: fondurile de asigurari sociale de sanatate; bugetul de stat; fondul special pentru sanatate; cheltuielile populatiei pentru sanatate cheltuielile unor organizatii non-guvernamentale de caritate; resurse externe.
Fondurile de asigurari a sigurari sociale de sanatate reprezinta
principala sursa de finantare a sanatatii in Romania si ele reprezinta circa 60% din cheltuielile publice pentru sanatate. Aceste fonduri se constituie pe doua niveluri: Fondul Casei Nationale de Asigurari de Sanatate si fondurile caselor de asigurari de sanatate judetene si a municipiului Bucuresti. Constituirea fondurilor se realizeaza pe seama contributiilor suportate de persoane fizice (salariati, pensionari, alte persoane fizice) si juridice si se utilizeaza pentru plata medic medicam ament entel elor or si a servi servici ciil ilor or medi medica cale le acord acordat ate, e, acope acoperi rire reaa chelt cheltui uiel elil ilor or de administrare si functionare etc. Bugetul de stat finanteaza cheltuielile curente ale unitatilor sanitare (organizate ca
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sunt acele acele cheltu cheltuiel ielii pentru pentru servici serviciii medicale sau medicamente, altele decat cele care intra in sfera asigurarilor sociale de sanatate; de asemenea, populatia poate incheia asigurari facultative, private. La anumite anumite actiuni actiuni in domeniul ocrotirii sanatatii sanatatii pot contribui si organizatii organizatiile le neguvernamentale cu caracter filantropic, caritabil etc. Romania beneficiaza si de resurse externe. Este cazul creditelor acordate de Banca Mondiala in pentru realizarea reformei in domeniul sanatatii. De asemenea, au mai fost primite resurse financiare in cadrul unor programe PHARE sau de la alte organisme internationale. Cheltu Cheltuiel ielile ile populat populatiei iei pentru pentru sanatat sanatatee
4.1.4. Cheltuielile publice pentru securitatea sociala
In cadrul acestei grupe de cheltuieli social-culturale se cuprind cheltuielile pentru acorda acordare reaa de ajut ajutoa oare, re, aloc alocat atii ii,, pensi pensii,i, indem indemni niza zati tii,i, unor unor perso persoan anee salari salariat atee sau
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resurse contribuie la ajutorarea si ameliorarea situatiei indivizilor respectivi si cauta sa previna producerea altor riscuri in societate. In acelasi timp, o data cu aceste ajutoare, statele initiaza si masuri de stimulare a muncii in general, deoarece se considera ca ele reprezinta o redistribuire a veniturilor realizate de catre cei productivi in favoarea celor neproductivi, ducand chiar la o incetinire a cresterii economice. De aceea, in tarile dezvoltate se acorda multa atentie acestor forme de ajutoare, pentru ca uneori programe sociale bine intentionate produc efecte contrare celor asteptate. Astfel, atunci cand sunt acordate ajutoare in bani saracilor, exista riscul permanentizarii saraciei, in loc ca aceasta sa fie eradicata; acordarea de ajutoare substantiale mamelor singure cu copii poate duce la cresterea divorturilor (de exemplu, in deceniul 80, in SUA, s-a constatat o explozie a familiilor cu un singur parinte). Sursele de finantare a cheltuielilor cu securitatea sociala sunt diferite. Astfel, cheltuielile efectuate pe linia asigurarilor sociale si a ajutorului de somaj se finanteaza pe seama contributiilor salariatilor, a liber-profesionistilor si a patronilor la acestea se
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ajuto ajutorul rul caror caroraa in proce procesul sul repar reparti titi tiei ei produ produsul sului ui natio national nal brut brut se form formeaz eaza, a, se repartizeaza, se gestioneaza si se utilizeaza fondurile banesti necesare ocrotirii obligatorii a salari salariati atilor lor si pensiona pensionaril rilor or din compani companiile ile nation nationale ale,, regiil regiilee autonom autonome, e, societ societati atile le comerciale, din reteaua cooperatiei de consum si de credit, a membrilor cooperatiei mestesugaresti si asociatiilor agricole, a avocatilor, a agricultorilor, a mestesugarilor cu ateliere proprii, a intreprinzatorilor particulari, a slujitorilor cultelor, a personalului casnic care lucreaza la persoane fizice, a persoanelor care deservesc blocurile de locatari, aflate in incapacitate temporara sau permanenta de munca, in caz de batranete si in alte cazuri prevazute de lege. De asemenea, asigurarile sociale ocrotesc si membrii familiilor persoanelor de mai sus. Asigurarile sociale cuprind un sistem de ocrotire, de protectie si de ajutorare a cetatenilor activi, a pensionarilor si a membrilor lor de familie, care consta in acordarea de catre stat sau anumite organizatii de indemnizatii ajutoare, pensii, trimiteri la odihna, la tratament balnear si alte gratuitati, in perioada in care se gasesc, temporar sau definitiv,
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Contributiile pentru asigurarile sociale se calculeaza asupra fondului total de salarii folosit de catre agentii economici, in care se cuprind: salariile tarifare ale personalului unitatilor (personal permanent, temporar sau zilier); drepturile banesti pentru concediile legale si suplimentare; salariile cuvenite lucratorilor scosi din productie pentru a urma o scoala profesionala si cele care se acorda elevilor scolilor profesionale pentru perioada de practica in productie; onorariile platite specialistilor pentru expertizele efectuate; sporurile de salarii (sporul pentru vechimea in munca, pentru conditii nocive de munca sau periculoase, periculoase, pentru munca prestata prestata suplimentar suplimentar peste programul de lucru, sporul pentru munca de noapte etc.); indemnizatiile de conducere; sumele prevazute a se acorda din fondul de participare a personalului la profituri; drepturile banesti ce se acorda personalului in perioada de timp cat indeplineste
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In cadrul cheltuielilor publice un loc aparte ocupa cheltuielile privind activitatea economica. Aceste cheltuieli sunt destinate finantarii regiilor autonome sau societatilor comerciale cu capital de stat, privat sau mixt, fermierilor si altor mici intreprinzatori, sau vizeaza actiuni sau obiective importante pentru fiecare tara. Cheltuielile publice pentru obiective si actiuni economice reflecta functia statului de reglare a proceselor economice si se realizeaza prin interventia acestuia, utilizand forme si instrumente specifice. In primul rand, cheltuieli cheltuielile le publice publice pentru actiuni economice economice sunt indreptate catre intreprinderile de stat, catre sectorul public. Sectorul public cuprinde intreprinderile cu capital majoritar de stat avand ca obiect al activitatii productia de bunuri sau prestarea de servicii si in care statul dispune de puterea de decizie. Sectorul public s-a creat prin infiintarea de catre stat a unor intreprinderi proprii in anumite ramuri strategice sau in ramuri care necesitau resurse financiare importante (investitii masive), dar ofereau o rentabilitate nesigura. In aceste conditii, sectorul public a crescut in volum si importanta prin actiunile de
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3. Imprumuturi cu dobanda subventionata. Din bugetul de stat sau din alte fonduri
specia1e specia1e se acorda intreprinderilor intreprinderilor publice imprumuturi imprumuturi in conditii conditii avantajoase. avantajoase. In cazul cand apar dificultati financiare temporare, de trezorerie sau legate de restructurare, se acorda de catre stat sau in numele statului, imprumuturi variate. Ele sunt avantajoase pentru ca au o dobanda redusa si s i termene de rambursare convenabile. Dobanda bonificata
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organele puterii judecatoresti; organele executive centrale si locale (guvern, ministere, prefecturi, primarii si alte institutii); care se cuprind cuprind:: polit politia, ia, jandarm jandarmeri eria, a, securit securitate ateaa organel organelee de ordine ordine publica publica in care nationala; servicii de informatii, servicii speciale de paza si protectie.
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Sursa de finantare a cheltuielilor cu autoritatile publice o reprezinta bugetul de stat sau bugetele locale; in cazul unor ministere sau institutii publice centrale pot exista unele venituri incasate din activitatea specifica (taxe judiciare de timbru, taxe de timbru, amenzi, amenzi, taxe consulare) consulare) care se retin si se utilizeaza utilizeaza in regim extrabugetar; extrabugetar; o alta sursa o pot reprezenta creditele externe (Ministerul Afacerilor Externe pentru ambasadele in
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5. Analiza cheltuielilor publice in 2008 - 2009 2009 In conformit conformitate ate cu obiectiv obiectivul ul privind privind proiecti proiectia a deficitul deficitului ui bugetar bugetar la 2,0% 2,0% di od ul inte inte brut brut si d in de do tele tele
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Princ Principa ipalel lele e caract caracteri eristi stici ci ale chelt cheltuie uielil lilor or bugetu bugetului lui genera generall consolidat estimate pentru anul 2009 sunt urmatoarele: Scader Scaderea ea ponder ponderii ii cheltu cheltuiel ielilo ilorr de persona personall in produsu produsull intern intern brut la 6,0% de la 6,3% in 2008, element esential in procesul de dezinflatie.
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