Instrumente de măsurare a performanței financiare a administrației publice locale

Abstract

Although in North American states there are many efforts to assess the fnancial performance of municipalities, and several models have been proposed, in the Romanian public administration and literature the initiatives are only in their infancy. At this moment, important steps have been made, and fnancial performance indicators are easily acces-sible. The only problem is with the measurement itself – there is no incentive for the local authorities to measure performance, and the Romanian public fnance literature does not seem to be interested in benchmarking fnancial performance. This article aims to review the main set of indicators available