THE HARMONIZATION OF PUBLIC FINANCIAL AUDIT WITH ACQUIS COMMUNITARIAN

Ion Tanase and Magdalena Claudia Burcea

Annales Universitatis Apulensis Series Oeconomica, 2006, vol. 2, issue 8, 54

Abstract: Romania has accepted the acquis communitarian in what the financial control is regarded in the 28th Chapter of the Adheration Accord - „Financial Control" - that has to be actually implemented until the adhering date. After this date, Romania has to assure a strict financial management, transparency and control of European Union fund, as well as protecting the financial interests of European Union; these being the guiding principles. Considering all these, the research made observes the legislative modification in what the public audit and financial control is concerned; the implications of adopting the new request of acquis communitarian on functioning the Romanian Court of Account, creating and functioning the structures that manage communitarian funds and draws up a few conclusions regarding the necessity of consolidate administrative capability of public intern financial control.

Keywords: acquis; financial control; audit (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2006:i:8:p:54

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