Budgetary principles represent values and rules that need to be considered and/or accomplished when preparing, executing, and analyzing the budget of a government or a public sector entity. Therefore they indirectly affect different aspects of the budgeting process and the budgeting cycle, as well as many other issues of public administration. They differ from budgetary constraints, like those imposed in some countries to governments or specific public sector entities in order to comply with some general macroeconomic targets. Examples of budgetary (or fiscal) constraints are those imposed by the European Union under the Stability and Growth Pact. While different budgetary constraints, as budgeting techniques, might be used according to specific contingencies, budgetary principles have general value and can be applied to all governments and public sector entities, regardless of particular circumstances.

Budgetary Principles / Pattaro, Anna Francesca. - ELETTRONICO. - (2016), pp. 1-8.

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