FUNDING PUBLIC INSTITUTIONS IN ROMANIA

The development of this article started from the fact that in the field of public institutions accounting there have been many changes and it aims to capture the essential aspects of their financing. Thus the article covers a series of issues related to the credit officers, to employment, to settlem...

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Bibliographic Details
Main Author: Florin-Constantin, DIMA
Format: Article
Language:English
Published: Universităţii "Constantin Brâncoveanu" 2014-11-01
Series:Strategii Manageriale
Subjects:
Online Access:http://www.strategiimanageriale.ro/papers/140440.pdf
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Summary:The development of this article started from the fact that in the field of public institutions accounting there have been many changes and it aims to capture the essential aspects of their financing. Thus the article covers a series of issues related to the credit officers, to employment, to settlement and payment of public institutions expenditure, to the budgeting and budgetary credits accounting. It also presents a brief classification of the public institutions according to several criteria, as well as their financing sources. The paper also practically presents the accounting of the budgetary credits and their sharing mechanism between the principal, secondary and tertiary budgetary credits officers.
ISSN:1844-668X
1844-668X