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Structura logico-juridica a normelor : ipoteza, dispozitia si sanctiunea. Ipoteza– previne conditiile sau imprejurarile in care trebuie sa se aplice dispozitiile cuprinse in aceste norme juridice. Dispozitia– prevede conduita subiectelor de drept vizare de aceste norme si pot fi : onerative, prohibitive si permisive. Sanctiunea– e reglementata dupa interesul de constituire conform legislatiei, a fondurilor banesti ale statului s.a colectivitati publice. Aplicare in timp : e justificata de amualitatea exercitiului bugetar public.Reglementarea juridico-financiara cuprinde normele : Generale– cu aplicabilitate nedeterminata de timp. Speciale ÔÇô de adoptare a fiecarui buget anual de stat, bugetul asigurarilor sociale de stat, emise de organul de stat. Aplicarea in spatiu sunt guvernate de principiul teritorialit─â┼úii, ├«n general, principiul teritorialit─â┼úii normelor financiare, fiind aplicabil asupra tuturor actelor ┼či opera┼úiunilor efectuate pe teritoriul Republicii Moldova. Acte legislativ normative : a) legile; b)acordurile internationale; c) Hotaririle Parlamentului.

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