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CNAA / Theses / 2016 / June /

Fundamentals of budgeting performance evaluation at central public administration

Author: Hîncu Vasile
Degree:doctor of economics
Speciality: 08.00.10 - Finance; Monetary Economics; Credit
Scientific consultant: Maria Ciubotaru
doctor habilitat, associate professor (docent), Academy of Economic Studies of Moldova
Institution: Academy of Economic Studies of Moldova


The thesis was presented on the 21 June, 2016
Approved by NCAA on the 5 July, 2016


Adobe PDF document1.28 Mb / in romanian


CZU 336.14 :354(478)(043)

Adobe PDF document 5.95 Mb / in romanian
143 pages


public finance management, medium-term budgeting framework, public expenditures, performance based budgeting, performance budgeting, performance indicators


The thesis was developed at the Department "Finance and Insurance", ASEM and includes introduction, 3 chapters, conclusions and recommendations, bibliography consisting of 238 sources, 20 annexes, 143 pages of main text, 8 tables, 4 boxes, 51 figures and 13 formulas. The researches are reflected in 15 scientific publications.

Field of study of this thesis is public finances.

The thesis aim is to develop theoretical and practical fundamentals of performance budgeting evaluation by implementing performance-based budgeting model in the central public administration (CPA) in order to comply with the European principles of public finance management (PFM).

Objectives of the thesis: research of the theoretical and methodological fundamentals of performance budgeting and the highlighting of the situation in this field; research of the link between public policy, strategic planning and budgeting at CPA; comparative study of international practices in performance-based budgeting to identify tools that can be applied in Moldova; development of methodological aspects regarding the evaluation of performance budgeting in terms of Moldovan PFM compliance to European principles; evaluation and analysis of systemic performance budgeting and the development of recommendations that can help eliminate the disparities; assessment of interlink ages between public expenditure and GDP in Moldova.

Scientific novelty and originality consists of: specifying and deepening the concept of performance budgeting by systemic approach and addressing multidimensional performance; identification of the elements that describe the connection between public policies, medium term budgeting framework and budgeting; developing the methodology for assessing systemic performance budgeting at APC in line with European principles; identifying the performance indicators system using to appreciate the PFM situation (Scorecard) in Moldova; development of mechanism of assessing the suitability of the MFP from Moldova to European principles; development of econometric evaluation model of interdependence between public spending and GDP in Moldova.

Important scientific issue solved consists in arguer of budgeting performance by developing of the evaluation mechanism of systemic performance budgeting at central public administration, based on financial and non-financial indicators system, in the context to reach the compliance of the public financial management of Moldova to the European principles in domain.

The theoretical significance and applicative value of the paper is to develop the concept of budgetary performance, the mechanism and a system of indicators for evaluating performance budgeting at the CPA level, identification the link between public policy, strategic planning and budgeting, and performance-based budgeting tools; appreciation of the situation in the PFM field in Moldova in compliance with an European principles; evaluation of the interdependence between public spending and GDP.

Implementation of scientific results. The most important results of the research have been accepted for implementation by the Ministry of Finance of the Republic of Moldova, the General Directorate for Finance of Chisinau City Hall and for teaching purposes in ASEM, as confirmed by implementation documents.