IDEAS home Printed from https://ideas.repec.org/a/brc/journl/v26y2014i4p320-327.html
   My bibliography  Save this article

Funding Public Institutions In Romania

Author

Listed:
  • Florin-Constantin, DIMA

    ("Constantin Brâncoveanu" University of Pitesti, Faculty of Finance-Accounting, Pitesti.)

Abstract

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.

Suggested Citation

  • Florin-Constantin, DIMA, 2014. "Funding Public Institutions In Romania," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 320-327.
    • Handle: RePEc:brc:journl:v:26:y:2014:i:4:p:320-327
    as

    Download full text from publisher

    File URL: http://www.strategiimanageriale.ro/papers/140440.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    public institutions; budgeting; budgetary credit; budgetary credit officer; budgetary commitment.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    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:brc:journl:v:26:y:2014:i:4:p:320-327. 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: Dan MICUDA (email available below). General contact details of provider: http://www.univcb.ro/ .

    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.