CHANGES IN THE REPORTING SYSTEM IN THE ROMANIAN PUBLIC INSTITUTIONS:FROM FINANCIAL TO STATISTICAL REPORTING

Manea Marinela - Daniela ()
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Manea Marinela - Daniela: Faculty of Economics/Department of Accounting and Finance, "Valahia" University, Târgoviste

Management Strategies Journal, 2017, vol. 35, issue 1, 224-230

Abstract: Starting with September 2014, all the Member States of the European Union have the obligation to publish national account data according to the methodology of the European Accounts System 2010 (SEC 2010), approved by the (EU) Regulation no. 549/2013 of the European Parliament and of the Council / 21 May 2013. By the passage to the new system of national accounts it is pursued to reflect the new economic realities and, at the same time, to meet the users’ informational needs, SEC 2010 being in agreement with the norms of the National Accounts System established internationally (SCN 2008). The present material approaches the new types of statistical reports that Romania must realize via the National Statistics Institute, as a consequence of the adoption of the European legislation on a national level.

Keywords: public sector; European Accounts System; Romanian public accounting; the budgetary execution (search for similar items in EconPapers)
JEL-codes: H83 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:35:y:2017:i:1:p:224-230

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