Abstract
To a great extent, respecting human rights in the Republic of Moldova is affected by unsatisfactory evolution of public expenditures and the way the latter are managed. The quality of public expenditure management, with an impact on respecting economic, social and cultural rights (ESCR) is evaluated through the prism of basic objectives of public financial management, namely the following: maintaining strict financial discipline, allocating public financial resources in conformity with government’s priorities, efficient provision of public services. The central public administration and local public administrations from the Republic of Moldova are relatively more successful in consolidating fiscal discipline than in providing an efficient use of public expenditure in conformity with strategic priorities. The research argues the positive effect which can be made by improvement of public expenditure management on respecting ESCR in the Republic of Moldova.
Highlights
Which refers to the effective control of the budget totals through the establishment of some ceilings for income and expenses imposed on the whole level as well as on individual entities which raise and spend public funds
In the context with the above-mentioned ideas, figure 2 quantifies the impact made on Human Development Index (HDI) by the Index of Strength of Auditing and Accounting Standards regarding the efficiency of auditing and accounting standards, which was produced and measured by the World Economic Forum in The Global Competitiveness Report 2019
To a large extent, respecting the economic, social and cultural rights in the Republic of Moldova is affected by the unsatisfactory evolution of public expenditure management
Summary
Respectarea drepturilor omului, în Republica Moldova, este afectată de evoluția nesatisfăcătoare a cheltuielilor publice și a modului în care acestea sunt gestionate. Cu impact asupra respectării drepturilor economice, sociale și culturale (DESC), este evaluată prin prisma obiectivelor de bază ale managementului financiar public, și anume: menţinerea disciplinei financiare stricte, alocarea resurselor financiare publice în conformitate cu priorităţile guvernului, furnizarea eficientă a serviciilor publice. Cercetarea argumentează efectul pozitiv, pe care îl poate avea îmbunătățirea gestiunii cheltuielilor publice asupra respectării DESC în Republica Moldova. The quality of public expenditure management, with an impact on respecting economic, social and cultural rights (ESCR) is evaluated through the prism of basic objectives of public financial management, namely the following: maintaining strict financial discipline, allocating public financial resources in conformity with government’s priorities, efficient provision of public services. The central public administration and local public administrations from the Republic of Moldova are relatively more successful in consolidating fiscal discipline than in providing an efficient use of public expenditure in conformity with strategic priorities.
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