THE NEW CHALLENGES OF PUBLIC INSTITUTIONS ACCOUNTING

Dina Ionela-Claudia
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Dina Ionela-Claudia: UNIVERSITATEA „CONSTANTIN BRANCUSI” DIN TARGU JIU, ROMANIA

Annals - Economy Series, 2014, vol. 4, 254-260

Abstract: Accounting of public institutions is an area in the middle of change, at the beginning of the year 2104 being recorded changes are consistent with significant impact on such areas, general, accounting. Given that the transformation process of how reporting is in progress, I found it helpful to attend a study aiming at the transformation imposed by the new legislative package, but what are the main issues that might affect implementation of the project. We have identified three directions by which the Ministry of public finance requires changing, such as: adaptation of the chart of accounts used by public entities, the creation of a national system of monitoring, reporting, verification and control of the financial statements, legal commitments and budgets of public entities and increasing training of Heads of financial and accounting departments. This structure is designed and realized study.

Keywords: The national system; accounting of public institutions; chart of accounts; platform computing (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2014:v:4:p:254-260

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