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Sistemul bugetar



(1) Sistemul bugetar care este o parte integrantă a sistemului de finanţe publice ale statului, constituie bugetul public naţional şi include:
a) bugetul de stat, care cuprinde totalitatea veniturilor şi cheltuielilor necesare pentru implementarea strategiilor şi obiectivelor Guvernului;
b) bugetele unităţilor administrativ-teritoriale care reprezintă bugetele satelor (comunelor), oraşelor, municipiilor, judeţelor, unităţii teritoriale autonome şi municipiului Chişinău;
c) bugetul asigurărilor sociale de stat;
d) fondurile extrabugetare.
(2) Ca elemente independente, bugetul de stat şi bugetele unităţilor administrativ-teritoriale formează bugetul consolidat

LEGE Nr. 847 din 24.05.1996 privind sistemul bugetar şi procesul bugetar