IMPACT OF THE ACTIVITY OF COURT OF ACCOUNTS OF THE REPUBLIC OF MOLDOVA ON THE EFFICIENCY OF THE PUBLIC FINANCE MANAGEMENT

In this scientific article the authors focus on an important issue for the Public Finance Management – audit of the functioning of the management systems and of public internal financial control. The main role in achieving this function lies with the Court of Accounts of the Republic of Moldova, whi...

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Bibliographic Details
Main Authors: Iulia CAPRIAN, Maria COJOCARU, Lilia ROTARU
Format: Article
Language:English
Published: National Institute for Economic Research 2014-03-01
Series:Economy and Sociology
Subjects:
Online Access:ftp://ince.md/Economie%20si%20Sociologie%20nr_1-2014/15.caprian.pdf
Description
Summary:In this scientific article the authors focus on an important issue for the Public Finance Management – audit of the functioning of the management systems and of public internal financial control. The main role in achieving this function lies with the Court of Accounts of the Republic of Moldova, which, through the work that it carries, through the requirements and recommendations, seeks efficient public finance management with the principles of economy, efficiency and effectiveness. The study was conducted based on the activity reports of the Court of Accounts of the Republic of Moldova for the period 2009-2012 and the tentative report for 2013 presented in the Parliament of the Republic of Moldova
ISSN:1857-4130
1857-4130