With the expansion of the area of the state,we face the state intervention in the economy with the new methods of financing and treasury instruments. In this context, the Central Bank uses the existing financial resources,in relations with the Treasury and the resulting economic impact in this context, as well as money-lending policies and fiscal policies. Objective of the course is to analyze these policies which should be dealt with aspects of the methods of financing, such as open-financing issues.

Description and nature of the budget; the evolution of budget; development of budgeting and budgeting systems; budget functions; budgeting principles: classical and modern budgeting principles; deviation from budget guidelines; budget concepts and theory of industrial budgets; budgeting process: preparation of the budget, its restoration