REFORM OF ACCOUNTING RECORD AND FINANCIAL REPORTING IN THE BUDGETARY SYSTEM

Manole Tatiana () and Turetchi Tatiana
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Manole Tatiana: National Institute for Economic Research of the Academy of Sciences of Moldova, Republic of Moldova
Turetchi Tatiana: National Institute for Economic Research of the Academy of Sciences of Moldova, Republic of Moldova

Contemporary Economy Journal, 2016, vol. 1, issue 4, 26-31

Abstract: In this article there was researched the budget classification reform process in the Republic of Moldova, considering it an important tool in the development and execution of the budget, as well as in the accounts of public institutions. It is investigated the unification process of the four accounts in one single integrated, which corresponds to European standards and modern financial reporting. Budget classification changes are researched and especially in the economic classification of budget spending, which unifies codes with unique integrated plan accounts. We present a study of transition from economic classification of expenditures from the old system to the economic classification of expenditures in the new system.

Keywords: budgetary classification; organizational; functional and economic classification of expenditures; program and sources classification; single plan of accounts; income; expenses (search for similar items in EconPapers)
JEL-codes: M10 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:brc:brccej:v:1:y:2016:i:4:p:26-31

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