Sistemul contabil din Republica Moldova: realizări, probleme şi perspective de dezvoltare

Abstract

The actual accounting system from Republic of Moldova, implemented in 1998, had a positive influence on the evolution of the relation goods-money in the country, insuring an ample autonomy of the enterprises and an increased transparency of the economic information. A special contribution is due to the higher educational establishments (including the Agrarian University) which train qualified experts in accounting. But in present the accounting system doesn’t meet the advanced requirements and has to be revised, adjusting it to the international standards of financial report. The achievement of this objective is foreseen by the agency of the national strategy of accounting and audit development during the period of 2008 - 2011. The implementation of this strategy will accelerate country’s integration in the unique European space