StatusThe thesis was presented on the 30 June, 2017
Approved by NCAA on the 11 May, 2018
Abstract– 1.55 Mb / in romanian
5.14 Mb /
The thesis structure: annotation, introduction, 3 chapters, conclusions and recommendations, bibliography, 29 figures, 59 tables and 23 annexes. The researches are reflected în 15 scientific publications.
Field of study: finance, state financial resources management through the treasury system.
The thesis aim and objectives consist în the development of monitoring measures and determining the degree of liquidity of budgetary resources and its limits to be monitored and ensured a sufficient capital at the level of the budgetary system, as well as redistribution of financial resources through the treasury system and the analysis of the system în the Republic of Moldova.
Important scientific issue solved. There are insufficiently researched and highlighted the concepts of the treasury system în achieving the budgetary-fiscal policy of the state at the level of administrative-territorial units, including the insufficiency of the measures for determining the degree of liquidity of budgetary resources as well as its limits, în order to be traced and insured the capital sufficiency at the level of the budgetary system.
Scientific novelty and originality. Scientific research has enabled the development of the financial development monitoring algorithm and the development of the measures to determine the degree of liquidity of budgetary resources and its limits în order to be traced and insured the capital sufficiency at the level of the budgetary system.
The scientific novelty elements consist of identifying the factors that determine the possibilities and future directions of increasing the treasury role în the system of state administration of the national economy as an institution of the state administration of the national economy, which fulfills the functions of monitoring and state financial control. On the basis of the comparative analysis of the treasury activity în foreign countries, there have been drawn the conclusions regarding the basic directions and evolution rules its establishment process and functions, starting with the minimum specter of powers under the inefficient use of public funds în countries with transition economy în transition and în countries with developed market economy.
The theoretical significance and applicative value of the thesis is determined by the actuality of the assigned tasks and by the investigating level reached on the issues raised. Theoretical signification is manifested through the synthesizing of the notions regarding the treasury system, the importance of the treasury system like unified and integrated system that engures the management of public funds. Theoretical conclusions and recommendations of the paper can be used în the scientific argumentation of the role of treasury activity în the system of state regulation of the economy, în establishing the concept of development of the treasury system of state financial control under current conditions, and also for mapping the basic directions regarding the improvement of its organizational and functional structure.
The applicative value of the thesis is to implement the measures to determine the degree of liquidity of budgetary resources and its limits în order to be traced and insured the capital sufficiency în budgetary system.
Implementation of scientific results. The most important results of the research will be useful în order to ensure the proper management of the financial resources through the treasury system în the Republic of Moldova.