Studies in Business and Economics Studies in Business and Economics- 95-

The economical efficiency of public expenditure is a current issue, especially in economic and financial Romanian context. At the State’s level in Romania, the reform of public spending that focuses primarily on supporting the economical convergence and improving the capacity to absorb EU funds, through restructuring budgetary expenditures, has started. I have identified in this paper four measures which may contribute to the improvement of the public spending efficiency. These measures regard decentralization, public acquisitions, the state control function, the budgeting procedure