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BIRO IRINA MARIA

UNIVERSITATEA HYPERION

FACUTATEA DE STIINTE ECONOMICE

SPECIALIZARE ECONOMIA COMERTULUI, TURISMULUI SI SERVICIILOR

ANUL I - ZI

FUNCTIILE FINANTELOR PUBLICE

Aparitia finante!r p"#i$e %e &at!rea'a "n!r ne$e%itati %i $a"'e !#ie$ti( &eter)inate, f"n$tia !r

prin$ipaa fiin& a$eea &e a pr!$"ra re%"r%ee finan$iare &e $are are ne(!ie %tat" pentr" a-%i e*er$ita

atri#"tiie %ae %i, pe a$ea%ta $ae, &e a inter(eni in e$!n!)ie %i %!$ietate in +enera

Finantee p"#i$e %"nt ne$e%are, in )!& %"#ie$ti( %i !#ie$ti(, &e!are$e $!ntri#"ie a reai'area

%ar$ini!r %i f"n$tii!r %tat""i, $are n" ar p"tea fi infapt"ite fara par+iie finan$iare

Finantee p"#i$e %"nt in&i%pen%a#i e+ate &e e*i%tenta %tat""i, %i &e r!" %e$t!r""i p"#i$ ine$!n!)ie A%tfe, ee e*pri)a reatii %!$iae, &e nat"ra e$!n!)i$a $are ia" na%tere in pr!$e%" &e

$!n%tit"ire %i "tii'are a re%"r%e!r finan$iare p"#i$e intre %tat, pe &e ! parte, %i )e)#rii %!$ietatii pe

&e ata parte, in (e&erea %ati%fa$erii ne(!i!r &e intere% +enera a %!$ietatii A%tfe, r!" finante!r

p"#i$e e%te a$ea &e a %ati%fa$e ne(!ie &e intere% +enera, %a" ne(!ie $!e$ti(e

1.Abordari conceptuale ale functiilor finantelor

Ca e*pre%ie +enerai'ata a "n"i an")it +r"p &e pr!$e%e %i reatii e$!n!)i$e, finantee p"#i$e a" &e

in&epinit ! an")ita )i%i"ne %!$iaa, in %en%" $a prin inter)e&i" !r %e infapt"ie%$ an")ite pr!$e%e

e$!n!)i$!-%!$iae %i .!a$a "n r! i)p!rtant prin ap!rt" a&"% a reai'area !#ie$ti(e!r pri(ate %a" ae

&e'(!tarii +enerae a %!$ietatii, in$"%i( a infapt"irea &i(er%e!r a$ti(itati e$!n!)i$e %i %!$iae

C!n$ept" &e f"n$tie atri#"ita finante!r p"#i$e &e%e)nea'a $apa$itatea !r &e a )i.!$i /in$!n&itii $!n%i&erate !pti)e0 reai'area &ire$ta a an")it!r pr!$e%e e$!n!)i$e e*pri)ate in f!r)a

#anea%$a %i &er"area reatii!r $!re%p"n'at!are &intre parti$ipanti, $a %i inf"entarea )!&""i &e

infapt"ire aa$e%t!ra Ce )ai a&e%ea, in&epinirea f"n$tii!r finante!r p"#i$e %e $!n$reti'ea'a in

f!r)area, reparti'area %i "tii'area f!n&"ri!r &e re%"r%e #ane%ti /finan$iare0 p"#i$e in $!nte*t"

a$ti(itati!r e$!n!)i$!-%!$iae in $are %"nt i)pi$ate a"t!ritati p"#i$e

Literat"ra n!a%tra &e %pe$iaitate retine, $e )ai a&e%ea, $a f"n$tii atri#"ite finante!r p"#i$e f"n$tia

&e repartitie %i f"n$tia &e $!ntr!, a $are %e a&a"+a, "ne!ri, %i ! f"n$tie &e re+are a e$!n!)iei, fie$are

&intre a$e%tea )i.!$in& pr!$e%e e$!n!)i$e &e repartitie a "nei parti a PIB, reai'area $!ntr!""i

finan$iar, re%pe$ti( %ti)"area &e'(!tarii fen!)ene!r p!'iti(e %a" $!ntra$ararea "n!r fen!)ene

e+ati(e, in e$!n!)ie %i %!$ietateS"nt atri#"ite finante!r p"#i$e trei f"n$tii, %i an")e1

- f"n$tia &e &i%tri#"ire /a re%"r%e!r02

- f"n$tia &e a!$are /a re%"r%e!r02

- f"n$tia &e %ta#ii'are /re+are0 a e$!n!)iei

Functia de distribuire apare $a ! $!)p!nenta a $eei &e repartitie, %e)nifi$an& )i.!$irea &e $atre

finantee p"#i$e a "n!r pr!$e%e &e re&i%tri#"ire a re%"r%e!r intre per%!anee fi'i$e %i ."ri&i$e, $"

i)pi$area a"t!ritati!r p"#i$e A$ea%ta f"n$tie %e )anife%ta prin pre"area a f!n&"ri p"#i$e a "n!r

parti &in (enit"rie %a" a(erie &iferite!r per%!ane fi'i$e %a" ."ri&i$e %"# f!r)e ae i)p!'ite!r, ta*e!r

et$, iar ap!i &i%tri#"irea !r %"# f!r)e ae $et"iei!r p"#i$e efe$t"ate p!tri(it "n!r $riterii &e

e$itate %a" ."%titie %!$iaa In )!& i)pi$it, in&epinirea %a %e $!n$reti'ea'a in re&i%tri#"irea "nei parti

a PIB intre )e)#rii %!$ietatii

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La ran&" %a", functia de alocare /a!$ati(a0 e*pri)a )i.!$irea &e $atre finantee p"#i$e a

%ati%fa$erii "n!r ne(!i %!$iae prin !ferta &e "tiitati p"#i$e, $reate pe %ea)a re%"r%e!r finan$iare &e

$are &i%p"n a"t!ritatie p"#i$e Ea pre%"p"ne, in pri) pan, a!$area re%"r%e!r ne$e%are f"n$ti!narii

entitati!r p"#i$e %i reai'arii &iferite!r !#ie$ti(e %!$iae$!n!)i$e %i, pe a$ea%ta #a'a, pre%tarea &e

%er(i$ii %a" f"rni'area "n!r #"n"ri $atre )e)#rii %!$ietatii, fie +rat"it, fie a pret"ri )"t inferi!are

(a!rii !r reaePrin inter)e&i" finante!r %"nt &iri.ate, a%tfe, re%"r%ee &e%tinate $!n%")""i p"#i$ &e #"n"ri %i

%er(i$ii in rap!rt $" ne(!ie %!$ietatii %i in $!reatie $" !ferta pri(ata, p!tri(it $riterii!r &e !pti)

e$!n!)i$ %i %!$ia

Functia de stabilizare e*pri)a )i.!$irea &e $atre finantee p"#i$e a "n!r inf"ente $" $ara$ter

%ta#ii'at!r a%"pra e(!"tiei (ietii e$!n!)i$!-%!$iae, a$e%tea a(an& a%tfe $apa$itatea &e a $!ntri#"i a

a%i+"rarea %ta#iitatii pret"ri!r, a "n"i +ra& ri&i$at &e !$"pare a f!rtei &e )"n$a, a )entinerii

e$ii#r""i in reatiie e*terne, $!ntri#"in&, a%tfe, a )entinerea "n"i rit) a$$epta#i &e $re%tere

e$!n!)i$a e$ii#rata In %inte'a, "an& in $!n%i&erare a#!r&arie &iferite %i prin$ipaee ip!%ta'e in

$are %e )anife%ta, %e p!ate a&)ite $a finantee p"#i$e in&epine%$ "r)at!aree f"n$tii1

- f"n$tia &e repartitie /a!$are-&i%tri#"ire02- f"n$tia &e $!ntr!2

- f"n$tia &e re+are /%ta#ii'are0 a e$!n!)iei

Functia finantelor publice de repartitie a produsului intern brut

F"n$tia finante!r p"#i$e &e repartitie a PIB e*pri)a $apa$itatea a$e%t!ra &e a )i.!$i repartitia in

f!r)a #anea%$a a pr!&"%""i $reat in a$ti(itatie )ateriae, $a pre)i%a a reai'arii a$e%t"i pr!$e% %i in

f!r)a )ateriaa, pentr" %ati%fa$erea ne(!i!r &e $!n%") p"#i$ In a$ea%ta f"n$tie, finantee p"#i$e

a%i+"ra &i%tri#"irea %i re&i%tri#"irea in f!r)a #anea%$a a "nei )ari parti &in a$e%t pr!&"%, %i in pri)"

ran&, re&i%tri#"irea (enit"ri!r pri)are reai'ate in pri)a fa'a a repartitiei, &e $atre per%!anee fi'i$e %i

."ri&i$e, in fa(!area a"t!ritati!r %a" entitati!r p"#i$e

Manife%tarea finante!r in a$ea%ta f"n$tie pre%"p"ne, in )!& i)pi$it, reai'area "n!r f"*"rifinan$iare (i'an& $!n%tit"irea &e f!n&"ri #ane%ti p"#i$e %i &i%tri#"irea !r a &i(er%e ni(e"ri ae

!r+ani'arii %i f"n$ti!narii %!$ietatii

Prin pri%)a pr!$e%e!r &e &i%tri#"ire %i re&i%tri#"ire in f!r)a #anea%$a a pr!&"%""i nati!na,

$!n$reti'ate prin f"*"rie finan$iare /$!re%p"n'at!are0, in&epinirea a$e%tei f"n$tii a finante!r p"#i$e

pre%"p"ne &!"a fa'e /at"ri0 %i an")e1

- $!n%tit"irea f!n&"ri!r #ane%ti /p"#i$e0 a &i%p!'itia

a"t!ritati!r %i entitati!r p"#i$e2

- &i%tri#"irea pe &e%tinatii a&e$(ate a f!n&"ri!r #ane%ti

re%pe$ti(e pentr" reai'area &e !#ie$ti(e %i a$ti"ni

p"#i$e

Cee &!"a fa'e ae f"n$tiei &e repartitie repre'inta &!"a )!)ente ae a$e"ia%i pr!$e%, intre ee

e*i%tan& e+at"ri %tran%e, &e inter$!n&iti!nare A%tfe, pri)a fa'a %e )anife%ta prin )!#ii'area &e

re%"r%e #ane%ti a &i%p!'itia %tat""i, re%pe$ti( a entitati!r p"#i$e %i f!r)area f!n&"ri!r finan$iare ae

a$e%t!ra, n" $a %$!p in %ine, $i in $!n$!r&anta $" ne(!ie $e %e $er a fi %ati%fa$"te, $!n$reti'ate prin

&e%tinatiie $e "r)ea'a a fi &ate re%"r%e!r )!#ii'ate Cea &e-a &!"a fa'a pre%"p"ne reparti'area pe

&e%tinatii a f!n&"ri!r #ane%ti p"#i$e $!n%tit"ite, fiin& $!n&iti!nata in )!& ine(ita#i &e &e%fa%"rarea

anteri!ara a pr!$e%e!r &e )!#ii'are a re%"r%e!r a a$e%te f!n&"ri, in $"ant")" %i )!)entee i)p"%e

&e ne(!ie $e tre#"ie%$ %ati%fa$"te pe %ea)a !r In )!& !+i$, e%te &e a&)i% $a pr!$"rarea re%"r%e!r

#ane%ti a f!n&"rie finan$iare p"#i$e, in )anife%tarea a$e%tei f"n$tii, %e ."%tifi$a n")ai prin pri%)a

&iri.arii !r %pre %ati%fa$erea &e ne(!i p"#i$e &eter)inate, iar reparti'area %i f!!%irea pe &e%tinatii a

"n!r a%e)enea f!n&"ri p!t a(ea !$ n")ai &a$a, in preaa#i, a" f!%t $!n%tit"ite f!n&"rie re%pe$ti(eIn $a&r" rap!rt"ri!r &e inter&epen&enta &intre a$e%te &!"a fa'e ae f"n$tiei &e repartitie, fie$are

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in&epine%te, atat r!" &e fa$t!r &eter)inant, $at %i pe $e &e fa$t!r &eter)inat A%tfe, $!n%tit"irea &e

f!n&"ri #ane%ti, in pri)a fa'a, e%te &eter)inata in )!& !#ie$ti( &e e*i%tenta %i )ari)ea ne(!i!r &e

re%"r%e finan$iare a%")ate a %e %ati%fa$e a ni(e" entitati!r re%pe$ti(e $a e*pre%ie a $eei &e a &!"a

fa'e A$e%te ne(!i $!n$reti'ea'a, &e atfe, &e%tinatiie $e tre#"ie &ate f!n&"ri!r $!n%tit"ite, in f"n$tie

&e a$ti"nie, re%pe$ti( a$ti(itatie pentr" a $ar!r reai'are %"nt $!n%")ate re%"r%ee $e %e a$")"ea'a in

pri)a fa'a Prin "r)are, )ari)ea %i tip"rie &e f!n&"ri #ane%ti p"#i$e $e %e $!n%tit"ie, in pri)a fa'a,&epin& &ire$t &e &e%tinatiie $e %e (!r &a prin &i%tri#"irea %i $et"irea !r, in $ea &e-a &!"a fa'a, $eea

$e i)pi$a ne$e%itatea $!rearii &i)en%i"ni!r ne(!i!r &e a$!perit $" re%"r%ee p!%i#ie &e pr!$"rat

Dar, pr!p!rtiie a$e%t!r pr!$e%e &e $!n%tit"ire a f!n&"ri!r #ane%ti p"#i$e a" ! #a'a !#ie$ti(a &ata &e

&i)en%i"nie reae ae pr!&"%""i nati!na reai'at, &e%i "ne!ri %"nt "tii'ate in a$ea%i $a&r" %i parti

&in a("tia nati!naa

La ran&" %a", )!&" &e $!n%tit"ire a f!n&"ri!r #ane%ti p"#i$e $!n&iti!nea'a, in )!& !#ie$ti( %i

&ire$t, infapt"irea $eei &e a &!"a fa'e, in pri)" ran& prin &i)en%i"nie a $are %e a%i+"ra reai'area

pr!$e%e!r $!re%p"n'at!are a$e%teia &in "r)a A%tfe, pr!$e%ee &e &i%tri#"tie %e p!t infapt"i n")ai in

)a%"ra in $are %-a" $reat f!n&"rie #ane%ti in pri)a fa'a a f"n$tiei &e repartitie In a$ea%i ti)p,

&e%tinatia &ata re%"r%e!r #ane%ti %e afa in &epen&enta &e e(!"tia pr!$e%""i &e $!n%tit"ire, $a&ina)i$a %i %"r%e &e f!r)are a f!n&"ri!r p"#i$e T!t!&ata, $!n%tata) $a inter&epen&enta $e!r

&!"a fa'e e%te a)pifi$ata &e fapt" $a &e%tinatiie $e re'"ta, in a$ea%ta a &!"a fa'a, in$"&

p!%i#iitatea $rearii "n!r pre)i%e fa(!ra#ie $!n%tit"irii /%a" ne$!n%tit"irii0 f!n&"ri!r finan$iare, in

pri)a fa'a In a$e%t %en%, e%te tipi$a finantarea &in f!n&"ri p"#i$e a "n!r !#ie$ti(e e$!n!)i$e $are

p"%e in f"n$ti"ne reai'ea'a pr!&"% nati!na, $a (a!are n!"a %"p"%a repartitiei %i )!#ii'arii &e n!i

re%"r%e finan$iare Da$a &i)en%i"nie a!$arii &e re%"r%e $" a%e)enea &e%tinatii %"nt )ai )ari,

pr!$e%ee &e $!n%tit"ire %i &i%tri#"ire a f!n&"ri!r finan$iare p"#i$e %e intrepatr"n& %i $!n&iti!nea'a

re$ipr!$ in )ai )are )a%"ra

Pri(ite a ni(e )a$r!e$!n!)i$ /prin pri%)a finante!r p"#i$e0 pr!$e%ee $ara$teri%ti$e &er"arii

f"*"ri!r finan$iare &e $!n%tit"ire, re%pe$ti( &e &i%tri#"ire %i "tii'are a f!n&"ri!r #ane%ti in $a&r"f"n$tiei &e repartitie %"nt &epen&ente &e $ee in $are %e $reea'a PIB %"p"% repartitiei, in$"%i( prin

finantee p"#i$e

A%tfe, pr!&"%" $reat %i reparti'at in f!r)a #anea%$a &e(ine i'(!r" re%"r%e!r finan$iare $are a."n+

"teri!r a $!n%")at!ri %i &e(in $erere %!(a#ia a&re%ata pietei %i prin a$ea%ta %ferei pr!&"$tiei,

+enerat!are &e n!i (a!ri %a)&

Reparti'area (a!ri$a a pr!&"%""i $reat i)#ra$a f!r)e %pe$ifi$e repartitiei #ane%ti, in pri)" ran&,

prin reai'area &e (enit"ri in #ani &e $atre parti$ipantii a pr!$e%ee &ire$t pr!&"$ti(e, iar in a &!iea

ran& prin $!n%tit"irea %i ap!i &i%tri#"irea &e f!n&"ri finan$iare a &i%p!'itia entitati!r p"#i$e,

re%pe$ti( a %tat""i E%te, in%a, &e re)ar$at $a reparti'area pr!&"%""i $reat, in a)#ee fa'e ae %ae %e

reai'ea'a %i prin ate )i.!a$e &e$at $ee finan$iare

F!r)ee finan$iare prin $are %e $!n$reti'ea'a $!n%tit"irea, &i%tri#"irea %i "tii'area f!n&"ri!r #ane%ti

p"#i$e &e $atre &iferite entitati p"#i$e, in$"%i( &e $atre %tat &ifera %en%i#i in ti)p %i %pati",

%e)nifi$an& a!$ari %a" pree(ari &e re%"r%e &in %i a f!n&"rie re%pe$ti(e A!$an& parti &in a$e%te

f!n&"ri pentr" %ati%fa$erea &i(er%e!r ne(!i &e $!n%"), entitatie re%pe$ti(e reai'ea'a %ati%fa$erea

ne(!i!r pr!prii &e $!n%") %"# f!r)a &e #"n"ri %i %er(i$ii in f!r)a nat"ra-)ateriaa In%a%i $ererea

a+re+ata &e $!n%") in+!#ea'a %i pe $ea f!r)ata pe %ea)a re%"r%e!r finan$iare, a&re%an&"-%e %ferei

pr!&"$tiei, pentr" a %e $rea #"n"ri %i %er(i$ii &e )ari)ea %i %tr"$t"ra $!re%p"n'at!are A%tfe,

infapt"irea f"n$tiei &e repartitie $e re(ine finante!r p"#i$e %e intrepatr"n&e $" pr!$e%ee $rearii,

reparti'arii %i "tii'arii pr!&"%""i nati!na in f!r)a nat"ra-)ateriaa, e(i&entiin& intera$ti"nea &intre

f"*"rie #ane%ti-finan$iare %i $ee reae

In prin$ipi", f"*"rie finan$iare &e intrare a f!n&"rie p"#i$e p!t a(ea &i(er%e %"r%e &e pr!(enienta

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a %")e!r &e #ani /in$"%i( pietee finan$iare0, &"pa $") f"*"rie /finan$iare0 &e ie%ire in$"& !

)"tit"&ine &e &e%tinatii &ate re%"r%e!r #ane%ti Parti$ipantii a reatiie %i f"*"rie finan$iare

$ara$teri%ti$e a$e%tei f"n$tii a finante!r p"#i$e %"nt entitati p"#i$e, re%pe$ti( %tat" %i per%!anee

fi'i$e %a" ."ri&i$e, fie in ip!%ta'a &e $!ntri#"a#ii a $!n%tit"irea &i(er%e!r f!n&"ri finan$iare p"#i$e,

fie in a$eea &e #enefi$iari &ire$ti %a" in&ire$ti ai re%"r%e!r #ane%ti &i%tri#"ite &in a$e%te f!n&"ri In

fa'a &e $!n%tit"ire a f!n&"ri!r finan$iare, per%!anee fi'i$e %i ."ri&i$e %a" entitatie e$!n!)i$!-%!$iae$e&ea'a parti &in re%"r%ee !ri (enit"rie !r, in (e&erea $!n%tit"irii &e f!n&"ri a &i%p!'itia &iferite!r

entitati %a" a"t!ritati p"#i$e In fa'a &i%tri#"tiei, parti$ipantii a reatiie finan$iare re%pe$ti(e

#enefi$ia'a &ire$t %a" in&ire$t &e %")e &e #ani %a" &e "tiitati %!$iae pe %ea)a $et"iei!r

finantate &in a$e%te f!n&"ri p"#i$e

Prin$ipaee f!r)e %"# $are %e reai'ea'a functia de repartitie, in fa'a &e $!n%tit"ire a f!n&"ri!r

finan$iare a&)ini%trate &e $atre a"t!ritati %a" entitati p"#i$e, %"nt1 i)p!'itee, ta*ee, $!ntri#"tiie $"

$ara$ter !#i+at!ri", penai'arie, a)en'ie, re&e(entee, (enit"rie reai'ate &e in%tit"tiie p"#i$e,

i)pr")"t"rie &e %tat, a."t!aree finan$iare, &!natiie in fa(!area %tat""i

La ran&" !r, f!r)ee %"# $are %e $!n$reti'ea'a fa'a &i%tri#"irii f!n&"ri!r finan$iare p"#i$e, in

$a&r" a$eeia%i f"n$tii %"nt, in prin$ipa, $et"ieie p"#i$e, $are %e &iferentia'a pe &!)eniie %ia$ti"nie %pe$ifi$e /e&"$atie, %anatate, pr!te$tie %!$iaa, aparare nati!naa, !r&ine p"#i$a et$0 Ee

i)#ra$a f!r)e ae $et"iei!r e+ate &e $rearea #a'ei )ateriae a entitati!r p"#i$e %a" a $e!r &e

f"n$ti!nare a a$e%t!ra, pre$") %i pe $ea a $et"iei!r &e per%!na L!r e %"nt a%i)iate %i a!$atiie

in f!n&"ri p"#i$e, repre'entan& %")e &e #ani tran%ferate in fa(!area "n!r per%!ane fi'i$e %a" ."ri&i$e,

$"n!%$"te %i %"# n")ee &e %"#(entii

Ca e*pre%ie a f"n$tiei &e repartitie pr!$e%ee &e $!n%tit"ire %i &i%tri#"ire a f!n&"ri!r finan$iare a"

"n $ara$ter !#ie$ti(, &ar )!&aitatie teni$e %"# $are %e reai'ea'a a$e%te pr!$e%e, in$"%i( f!r)ee

)enti!nate, a" "n $ara$ter %"#ie$ti( Ee %e %ta#ie%$ prin &e$i'ii a&!ptate &e !r+ani%)e &e $!n&"$ere

%i a&)ini%trare ae &iferite!r entitati %"# i)pa$t" p!iti$i!r pr!)!(ate intr-"n )!)ent %a" at"

Functia finantelor publice de control asupra activitatilor economice si socialeFinantee p"#i$e %e )anife%ta %i $a )i.!$it!r a e*er$itarii $!ntr!""i prin #ani a%"pra &i(er%e!r

a%pe$te ae (ietii e$!n!)i$!-%!$iae Capa$itatea !r &e a )i.!$i efe$t"area $!ntr!""i #ane%$-

finan$iar a%"pra &er"arii %i re'"tate!r &iferite!r a$ti(itati e$!n!)i$e %i %!$iae &efine%te f"n$tia &e

$!ntr! $e re(ine a$e%t!ra

In prin$ipi", a&)ini%trarea re%"r%e!r, in +enera, %i a $e!r finan$iare, in %pe$ia, ne$e%ita e(i&ente $at

)ai e*a$te, a%"pra e*i%tentei %i )i%$arii a$e%t!ra, $"n!a%terea %i "r)arirea )!&""i &e f!r)are %i

"tii'are a !r, a%i+"ran& re'"tate p!'iti(e )a*i)e, in$"%i( re%pe$tarea an")it!r prin$ipii &e +e%ti"ne

%i a re+e)entari!r pri(in& a$ti(itatea finan$iara a ni(e" fie$arei entitati %a" %tr"$t"ri f"n$ti!nae In

a$e%t $!nte*t, finantee p"#i$e a" %i )enirea &e a )i.!$i e*er$itarea $!ntr!""i #ane%$ a%"pra "n!r

!)enii ae a$ti(itatii e$!n!)i$e %i %!$iae in&epinin& f"n$tia &e $!ntr!

Re$"n!a%terea f"n$tiei &e $!ntr! a finante!r p"#i$e are %"p!rt !#ie$ti( in fapt" $a )anife%tarea

fen!)ene!r finan$iare $reea'a $a&r" ne$e%ar pentr" e*e$"tarea $!ntr!""i finan$iar Prin

$!)paratie, )"n$a &e $!ntr! finan$iar efe$t"ata &e $atre an")ite per%!ane $are in&epine%$, in $a&r"

."ri&i$ $reat, f"n$tii a&)ini%trati(e $e $!nfera atri#"ti"ni &e $!ntr!!ri finan$iari i)pri)a a$e%t"i

$!ntr! %i ! $!)p!nenta %"#ie$ti(a Lat"ra !#ie$ti(a a $!ntr!""i prin finantee p"#i$e re'i&a in

fapt" $a a$e%ta %e p!ate e*e$"ta &e $atre per%!ane n")ite %a pre%te'e ! a%e)enea )"n$a &e $!ntr!

a$!! "n&e, in pri) pan, %e &er"ea'a pr!$e%e %i reatii finan$iare in $are %"nt i)pi$ate &ire$t %a"

in&ire$t a"t!ritati %a" entitati p"#i$e, re%pe$ti( re%"r%e p"#i$e

E*er$itarea $!ntr!""i prin finantee p"#i$e pre%"p"ne &e$i in pan !#ie$ti( e*i%tenta, $a %"p!rt a

%a", a reatii!r finan$iare p"#i$e, in$"%i( &er"area "n!r a$ti(itati #a'ate pe f!!%irea #ani!r $"

i)pa$t a%"pra f!r)arii %i "tii'arii re%"r%e!r #ane%ti p"#i$e, pre%"p"nan& in )!& i)pi$it)anife%tarea f"n$tiei &e repartitie $" $ee &!"a fa'e ae %ae In )!& fire%$ $!ntr!" finan$iar

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fie in )!& in&ire$t prin inf"entarea a$ti(itati!r e$!n!)i$e pri(ate In a)#ee ip!%ta'e, in%a, a$ea%ta

f"n$tie $!nt"rea'a )anife%tarea finante!r p"#i$e $a )i.!$ &e inf"entare a%"pra (ietii e$!n!)i$e %i

%!$iae %i )ai ae% a e$!n!)iei in $!n$!r&anta $" !#ie$ti(ee &e p!iti$a +eneraa pr!)!(ate &e $atre

a"t!ritatie p"#i$e Prin in&epinirea a$e%tei f"n$tii, finantee p"#i$e )i.!$e%$ $!ntra$ararea "n!r

fen!)ene $" $ara$ter &e%ta#ii'at!r /re$e%i"nea, $ri'a, %!)a." et$0 $are pert"r#a pr!$e%ee e$!n!)i$e

%i %!$iae pe &e ! parte, re%pe$ti( %ti)"area e(!"tiei p!'iti(e a a$e%t!r pr!$e%e, pe &e ata parte E%te&e re)ar$at $a &e'(!tarea te!riei )!&erne a finante!r p"#i$e prin re$"n!a%terea i)pa$t""i !r

p!%i#i %ta#ii'at!r in e$!n!)ia &e piata %"p"%a a$ti"nii "n!r fa$t!ri %pe$ifi$i, $are &ere+ea'a

)e$ani%)ee %ae i)perfe$te, !fera "n %"p!rt %tiintifi$ $!n$reti'arii a$e%tei f"n$tii prin p!iti$i

finan$iare p"#i$e a&e$(ate

Pe &e ata parte, &i)en%i"nie $antitati(e %i $aitati(e ae pr!$e%e!r )ateriae $reat!are &e (a!are

n!"a %e inter$!n&iti!nea'a $" $ee ae f!r)arii %i "tii'arii re%"r%e!r finan$iare p"#i$e

I)pa$t" p!%i#i re+at!r a finante!r p"#i$e a%"pra a$ti(itati!r e$!n!)i$e %i %!$iae p!ate fi

%inteti'at pe "r)at!aree &ire$tii prin$ipae1

- re+area %a" %ta#ii'area anti$i$i$a2

- %ti)"area e*pan%i"nii /$re%terii0 e$!n!)i$e2- )!&erni'area, re%tr"$t"rarea %i a&aptarea e$!n!)iei a $erintee pietei interne %i e*terne

S"# pri)" a%pe$t, )anife%tarea a$e%tei f"n$tii $!n%ta in "tii'area teni$i!r %i in%tr")ente!r

finan$iare p"#i$e $a )i.!a$e pentr" $!ntra$ararea $ri'ei e$!n!)i$e $a fen!)en rea %a" p!%i#i a %e

pr!&"$e, %i a %!)a.""i $are ! in%!te%te, "r)arin& a%i+"rarea "nei an")ite %ta#ii'ari a a$ti(itatii &e

pr!&"$tiei %i a !$"parii f!rtei &e )"n$a, re%pe$ti( aten"area !%$iatii!r $i$i$e, &eter)inate &e

aternarea peri!a&e!r &e pr!%peritate $" $ee &e &e$in e$!n!)i$ Ea pre%"p"ne fa$iitati %a" re%tri$tii

finan$iare )enite %a fa(!ri'e'e e(itarea %in$!pe!r )a.!re

Prin a &!iea a%pe$t %e (i'ea'a f!!%irea teni$i!r %i in%tr")ente!r finan$iare $a fa$t!ri pr!p"%!ri ai

a$ti(itati!r e$!n!)i$e, prin %ti)"area in(e%titii!r %i i)p"%i!narea rit)""i &e $re%tere a pr!&"$tiei

a%i+"ran&, n" n")ai rean%area e$!n!)iei %a" $!)#aterea ten&inte!r &e in$etinire a rit)""i $re%terii,$i %i ! e*pan%i"ne a a$e%teia

S"# $e &e a treiea a%pe$t )enti!nat $e are in (e&ere i)pi$area finante!r p"#i$e prin teni$i %i

in%tr")ente %pe$ifi$e pentr" reai'area pr!$e%e!r &e )!&erni'are %i re%tr"$t"rare a e$!n!)ii!r

nati!nae, fie %"%tinan& ef!rt"rie a+enti!r e$!n!)i$i pri(ati %a" &e'(!tan& &ire$t in $a&r" %e$t!r""i

p"#i$, an")ite %e+)ente, ra)"ri %a" %"#ra)"ri e$!n!)i$e, fie re%tri$ti!nan& ata %i a%i+"ran&

a&aptarea a e(!"tia $ererii pe pietee interne %i e*terne I)pa$t" re+at!r a finante!r p"#i$e, #a'at

pe intera$ti"nea pr!$e%e!r )ateriae $" $ee finan$iare, i%i +a%e%te refe$tarea in (aria#ie e$!n!)i$e

%i finan$iare ae $ar!r &i)en%i"ni $!n&iti!nea'a atin+erea !#ie$ti(e!r "r)arite, iar prin$ipaee

in%tr")ente f!!%ite in a$e%t %$!p %"nt i)p!'itee, $et"ieie p"#i$e, #"+et" p"#i$ A%a, &e pi&a, $a

pre)i%e !#ie$ti(e ae re+arii e$!n!)iei prin finantee p"#i$e tre#"ie $!n%i&erate interreatiie

&epen&ente (enit""i t!ta, $!)p"% &in (enit &i%p!ni#i %i i)p!'it pe &e ! parte, $" )ari)ea

$!n%")""i /$et"iei!r0 t!ta, %tr"$t"rat in $!n%") per%!na %i in(e%titii, pe &e ata parte, $!nf!r)

reatii!r "r)at!are1

Vt3 V&4 T /50Ct3 Cp4 I /60in $are1 Vt3 (enit t!ta2 V&3 (enit &i%p!ni#i2 T 3i)p!'ite, ta*e, $!ntri#"tii2

Ct3 $!n%") t!ta2 Cp3$!n%") per%!na2 I 3 in(e%titii

Din e+ai'area $e!r &!"a reatii, %"# f!r)a Vt3 Ct, &e$"r+e %i $!rearea (aria#ie!r %tr"$t"rae,

a."n+an&"-%e a $!n%tatarea "n!r intera$ti"ni %pe$ifi$e,atat intre $ee &!"a reatii, $at %i intre (aria#ie

$"prin%e in $a&r" a$e%t!ra Intre a$e%tea apare e(i&enta $!n&iti!narea in&ire$ta &intre (aria#iee &e

tip" i)p!'it""i %i in(e%titii!r in %en%" $a )!&ifi$area )ari)ii $eei &intai fa(!ri'ea'a )!&ifi$area

in %en% in(er% a $eei &in "r)a In $!n%e$inta, re+area e$!n!)iei prin i)p!'ite pre%"p"ne a&aptarea

&i)en%i"nii i)p!'it""i fata &e (enit" t!ta $" i)pa$t" %a" a%"pra (enit""i &i%p!ni#i %i prin a$e%taa%"pra (!")""i in(e%titii!r

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A%tfe, in $a'" in $are %e inre+i%trea'a ! ten&inta &e %ta+nare %a" re$e%i"ne, rean%area e$!n!)iei e%te

p!%i#ia prin &i)in"area pr!p!rtiei i)p!'ite!r, $are (a antrena $re%terea (enit""i &i%p!ni#i, &in $are

! #"na parte p!ate &e(eni %"r%a &e finantare pentr" in(e%titii A$ea%ta re&i)en%i!nare a )ari)ii

i)p!'ite!r &e(ine ! pre)i%a a $re%terii in(e%titii!r %i $apa$itati!r &e pr!&"$tie, in$"%i( a $rearii

"n"i

n")ar )are &e !$"ri &e )"n$a %i a re&"$erii %e)nifi$ati(e a %!)a.""i O a%e)enea inter(entie prin)i.!a$e finan$iare e%te %pe$ifi$a %it"atiei $an& %e )anife%ta "n &e$in a a$ti(itati!r e$!n!)i$e,

in%!tit &e re%tran+erea in(e%titii!r pri(ate %i $re%terea n")ar""i %!)eri!r in t!ta" p!p"atiei a$ti(e

Di)p!tri(a, a&)itan& $a %e $!n%tata "n rit) prea a$$eerat a pr!&"$tiei /$ar"ia ii $!re%p"n&e "n

n")ar re&"% &e %!)eri0, $are a)eninta $" %"prain$a'irea e$!n!)iei %i $rearea pre)i%e!r pentr"

intrarea a$e%teia in &e$in, &e(ine p!%i#ia inter(entia re+at!are in %en% in(er% prin )arirea

i)p!'ite!r, &i)in"area (enit"ri!r &i%p!ni#ie, a in(e%titii!r pri(ate %i a pr!&"$tiei %i te)peran&

a%tfe rit)" prea inat &e $re%tere e$!n!)i$a Si)iar, &ar a&aptata $!ntin"t""i pr!$e%e!r %pe$ifi$e,

are !$ %i inter(entia re+at!are prin $et"ieie p"#i$e, $!n%i&erata ! (aria#ia finan$iara $" i)pa$t

a%"pra )ari)ii $!n%")""i t!ta, a $ererii a+re+ate %i prin a$ea%ta a%"pra !fertei Ea %e $!n$reti'ea'a

prin a&aptari ae &i)en%i"nii %i %tr"$t"rii a$e%t!ra, in f"n$tie &e $erintee a%i+"rarii "nei e(!"tiia%$en&ente, $!ntin"e, a e$!n!)iei I)pa$t" re+at!r re'i&a in a$eea $a ! $re%tere a $et"iei!r

#"+etare %e)nifi$an&, atat ! $re%tere a $ererii &e $!n%") fina p"#i$, $at %i a in(e%titii!r p"#i$e,

p!ate antrena ! $re%tere a in(e%titii!r, pr!&"$tiei %i &e$i a e$!n!)iei in peri!a&ee $an& %e

inre+i%trea'a %$a&eri &e pr!p!rtii )ai )ari ae a$e%teia Spre &e!%e#ire, !pti"nea pentr" re&"$erea

$et"iei!r p"#i$e are $a re'"tat in$etinirea rit)""i a$ti(itati!r e$!n!)i$e %i, i)pi$it, aten"area

!%$iatii!r $i$i$e &e %en% in(er% In a$ea%i $!nte*t, a$ti"nea re+at!are pr!)!(ata prin finantee

p"#i$e in$"&e %i f!!%irea #"+et""i p"#i$, prin a$$eptarea &efi$it""i #"+etar %i finantarea %a &in

re%"r%e e*tra!r&inare, in fa'ee &e &e$in e$!n!)i$, a$e%ta &e(enin& "n fa$t!r &e rean%are %i $re%tere

e$!n!)i$a

2.ConcluziiF"n$tiie p"#i$e a" apar"t !&ata $" e(!"tia %!$ietatii %i %e in$a&rea'a in pr!$e%" !#ie$ti( a

e(!"tiei %!$ietatii !)ene%ti %i pre%"p"ne e*i%tenta "n!r $!n&itii )ini)ae pentr" a-%i p"tea )anife%ta

$ara$ter" &e reati!nare &e nat"ra e$!n!)i$a C!n&itiie $are a" fa$"t ne$e%ara %i p!%i#ia aparitia

f"n$tii!r p"#i$e a" f!%t 1

a0 aparitia %i &e'(!tarea reatii!r )arfa-#ani, in )a%"ra %a per)ita f!r)area %i "tii'area re%"r%e!r

%tat""i in f!r)a #anea%$a 2

#0 aparitia %tat""i, $are pentr" e*er$itarea f"n$tii!r %i %ar$ini!r pe pan intern %i e*tern, a(ea ne(!ie

&e i)p!rtante re%"r%e #ane%ti, $are n" p"tea" fi pr!$"rate in $a&r" reatii!r )arfa-#ani

Ur)arin& e(!"tia i%t!ri$a a finante!r pe #a'a #a'a $e!r &!"a $!n&itii, %-a" tra% $!n$"'iie $a

finantee p"#i$e a" apar"t !&ata $" !ran&"irea $!)"nei pri)iti(e A$ea%ta peri!a&a n" a $"n!%$"t

aparitia %tat""i %i ni$i reatiie #ane%ti, iar e$!n!)ia a(ea "n $ara$ter pr!f"n& nat"ra Nee*i%tan&

%tat", functiile publice era" in&epinite &e !a)eni ae%i &in ran&" $!e$ti(itatii Or+anee a"t!ritatii

p"#i$e n" &i%p"nea" &e "n aparat %pe$ia &e $!n%tran+ere

Pe )a%"ra &e'(!tarii pr!$e%""i &e pr!&"$tie $are a f!%t )ar$at &e &i(i'i"nea %!$iaa a )"n$ii a a("t

!$ $re%terea pr!&"$ti(itatii )"n$ii, %p!rirea pr!&"$tiei %i &e'(!tarea %$i)#""i Pr!&"$tia, &epa%in&

ne(!ie in&i(i&"ae &e $!n%"), a &eter)inat aparitia pr!prietatii pri(ate, aparitia ine+aitati!r &e a(ere

%i %$in&area %!$ietatii in $a%e %!$iae A apar"t a%tfe ne$e%itatea "nei in%tit"tii $are %a apere

r!prietatea pri(ata %i pri(ie+iie !a)eni!r a("ti Aceasta institutie a fost statul