IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v3y2022i8p45-55.html
   My bibliography  Save this article

The Preventive Financial Control, a Tool for Organizing and Increasing the Efficiency of the Public Entities’ Activity

Author

Listed:
  • Elena STĂNCIULESCU

    (Bucharest)

Abstract

By this article, we would like to emphasize the role that the preventive financial control has in the decision-making process, that of stopping, before carrying out, the operations that do not comply with the legal and regulatory requirements and/or, as appropriate, for fitting within the limits and purpose of the budget and commitment appropriations. The preventive financial control has an important role in the budget execution process, both in the incurring phase, and in the ordering expenses one. All professional accountants need to know the types of entities subject to the preventive financial control, the operations subject to the control and the way in which it is organised.

Suggested Citation

  • Elena STĂNCIULESCU, 2022. "The Preventive Financial Control, a Tool for Organizing and Increasing the Efficiency of the Public Entities’ Activity," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(8), pages 45-55, August.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:8:p:45-55
    DOI: 10.37945/cbr.2022.08.05
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/the-preventive-financial-control-a-tool-for-organizing-and-increasing-the-efficiency-of-the-public-entities-activity-a243d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/the-preventive-financial-control-a-tool-for-organizing-and-increasing-the-efficiency-of-the-public-entities-activity-a243a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2022.08.05?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    preventive financial control; incurring expenses; ordering expenses; preventive financial control visa;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • L32 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Enterprises; Public-Private Enterprises

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:3:y:2022:i:8:p:45-55. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.