THE NEW CHALLENGES OF PUBLIC INSTITUTIONS ACCOUNTING
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 a...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2014-08-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2014-04/38_Dina.pdf |
| Summary: | 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. |
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| ISSN: | 1844-7007 1844-7007 |