BUDGETARY PRINCIPLES AND RULES ACCORDING TO THE LAW ON PUBLIC FINANCES

The principle, as a general concept, is a basic rule of maximal generality, on which is based a scientific theory, a political system, a rational construction, any principle being the beginning of an action. Principles are found in all socio-professional and, implicitly, financial law. The law on public finances does not define the notion of principle, summing up only to enumerate them, without developing them in its content. Thus, budgetary principles can be defined as indicative norms underlying the achievement of the entire budgetary process, with the aim of establishing clear rules for the preparation and implementation of the budget.