This article provides a synthetic and easily understandable image of important financial characteristics of the Romanian public system to any person interested in the issue. It draws in general lines the etymology, legal and economic relevance of the budget, as well as the budget system structure and its development under the laws of public finances. It also presents the formation and use of budgetary flows, budgetary principles, consolidated general budget, economic and functional

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... n and surplus or deficit of budget. The current paper draws on the most known analysis indicators used in the literature. As a group, these analysis indicators convey the level (volume or size), the structure (the destination groups, subgroups, categories) and dynamics (the evolution in time) of budget and can be applied to both income and expenditure budgets. The paper's objectives are to monitorize the evolution of the consolidated general budget and to analyse the employment deficit in the permissible limits (3%) in the reference period of the study (2012-2016)