Bugetul asigurărilor sociale de stat prin prisma clasificației bugetare

Abstract

The unified system of codes that groups and systematizes budgetary indicators according to certain criteria reflects the budgetary classification, which is important for policy formulation, identifying resource allocation, establishing accountability for policies and performance, and day-to-day budget management. The purpose of the research is the analysis of the state social insurance budget in terms of budget classification depending on the time factor. The systematization of budgetary indicators favors the elaboration of policies in the field of state social insurance and social assistance, the state social insurance budget and the medium-term budgetary framework, the monitoring and execution of the state social insurance budget, the performance within the programs, in order to ensure the financial stability of the public system. social insurance. The methods applied in the research process are: dynamic analysis, comparison, observation, deduction. The research results reflect the state social insurance budget for the period 2016-2020 according to the budgetary classification system applied in the Republic of Moldova, approved in 2015 and includes the functional, organizational, source, economic and program classification. Another aspect of the research is the executed / approved analysis of the state social insurance budget in the same way according to the budgetary classification.