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Opportunities for Upgrading the Local Community Budget


  • Dumitru Franca

    () (“Tibiscus” University of Timisoara, Faculty of Economic Sciences)


Financial decentralization, along with financial globalization, are currently two of the phenomena that concern professionals involved in reforming the local government finance and accounting systems, that are trying hard to become a language of communication for those interested in knowing the position and financial performance of local communities in Romania, as well as internationally. To meet the need of informing the taxpayers interested in knowing the methods of incorporation and usage of resources, of training financial creditors in administering their capacity for repaying any loans, as well as all the interest parties (including central government), local communities have turned to instruments they have at hand: budget and accounting.

Suggested Citation

  • Dumitru Franca, 2011. "Opportunities for Upgrading the Local Community Budget," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 706-710, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:706-710

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    budget; accounting; loans; transfers; local community;

    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


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