IDEAS home Printed from https://ideas.repec.org/a/brc/brccej/v1y2016i4p26-31.html
   My bibliography  Save this article

Reform Of Accounting Record And Financial Reporting In The Budgetary System

Author

Listed:
  • Tatiana, MANOLE

    (National Institute for Economic Research of the Academy of Sciences of Moldova, Republic of Moldova)

  • Tatiana, TURETCHI

    (National Institute for Economic Research of the Academy of Sciences of Moldova, Republic of Moldova)

Abstract

In this article there was researched the budget classification reform process in the Republic of Moldova, considering it an important tool in the development and execution of the budget, as well as in the accounts of public institutions. It is investigated the unification process of the four accounts in one single integrated, which corresponds to European standards and modern financial reporting. Budget classification changes are researched and especially in the economic classification of budget spending, which unifies codes with unique integrated plan accounts. We present a study of transition from economic classification of expenditures from the old system to the economic classification of expenditures in the new system.

Suggested Citation

  • Tatiana, MANOLE & Tatiana, TURETCHI, 2016. "Reform Of Accounting Record And Financial Reporting In The Budgetary System," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(4), pages 26-31.
    • Handle: RePEc:brc:brccej:v:1:y:2016:i:4:p:26-31
    as

    Download full text from publisher

    File URL: http://www.revec.ro/papers/160402.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    budgetary classification; organizational; functional and economic classification of expenditures; program and sources classification; single plan of accounts; income; expenses;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

    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:brccej:v:1:y:2016:i:4:p:26-31. 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: Cristina GANESCU (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.