underlines the different names that the result of financial forecasting take; but the in practice, we can observe that the expression budget, is overall used , regardless of time horizons short-term, or long term ones. In this respect, we can underline that the budgeting process assumes affecting the resources and establishing the responsibilities on each and every sub-division on conception structure and of functional structure of entity in order to be able to identify, operative and establish straighten out methods. The research surprises and defines a critical approach regarding the legislative evolution in Romania in what the structure of budget of expenses and revenues.