"The theory, policy and basic forms of public expenditure"

Javni rashodi predstavljaju sve izdatke države u najširem smislu radi obavljanja njezinih funkcija koje su određene zakonom, ustavom i drugim propisima. Služe za financiranje javnih potreba, a podmiruju se javnim prihodima, plaćanjem pristojbi te ostalim prihodima. Javne rashode možemo podijeliti prema različitim kriterijima, najčešće vrste su: redovni i izvanredni, produktivni i neproduktivni, investicijski i transferni, osobni i materijalni, odloživi i neodloživi, novčani i nenovčani i rashodi centralnih, regionalnih i lokalnih tijela. Tijekom korištenja javnih rashoda važno se pridržavati određenih načela, koja će omogućiti da njihovo korištenje bude pozitivno. Prema tome, rashode dijelimo prema: načelu javnog interesa, načelu štednje, načelu hitnosti i proporcionalnosti, načelu izvora sredstava i načelu podudarnosti prihoda i rashoda. Glavni instrument financiranja javnih rashoda je proračun. Proračun je plan prihoda i rashoda za neko vremensko razdoblje. Svakome od nas je dobro znati svoje financijske mogućnosti te napraviti plan prihoda i rashoda, pa tako i državi. Državni proračun je akt kojim se procjenjuju prihodi i primici te utvrđuju rashodi i izdaci države za jednu godinu, u skladu sa zakonom, a donosi ga Hrvatski sabor. Kao instrumente financiranja javnih rashoda možemo navesti i izvanproračunske fondove, anekse proračuna i posebne račune.Public expenditures represents all the expenditures in the broadest sense of the word in order to administer all the functions guaranteed by law, constitution and other regulations. Their function is to service public needs and they are financed by public revenues, paying fees and incomes. Public expenditure can be divided according to different criteria, usually: ordinary and extraordinary, productive and nonproductive, investment and transfer, personal and material, disposable, and prompt, cash and non cash and expenses of central, regional and local units. While using public expenses it is important to adhere to certain principles which will allow efficient practise. According to that, expenses can be dividied by the principle of public interest, the principle of austerity, the principle of urgency and proportionality, the principle sources of funds and the principle of matching revenues and expenses. Main instrument of financing public expenses is budget. Budget is plan of revenues and expenditures for certain amount of time. It si optimal to know own financial abilities and make financial plan according to that and so is for state. Function of public budget as act is to asses revenues and receipt and establish costs and expenses for one year, and it is established by Croatian parliament. Instrument of financing public expenditures are also exrabudgetary fonds, annex of the budget and special account