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Implementarea sistemului de management financiar și control în instituţiile publice

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dc.contributor.author BOSTANARU, Simion
dc.date.accessioned 2020-09-16T07:41:26Z
dc.date.available 2020-09-16T07:41:26Z
dc.date.issued 2011
dc.identifier.citation BOSTANARU Simion. Implementarea sistemului de management financiar și control în instituţiile publice. In: Teoria şi practica administrării publice : mater. conf., 24 mai 2011, Chișinău, Republica Moldova, Chișinău., 2011, pp. 189-191. ISBN 978-9975-4241-0-3. en_US
dc.identifier.isbn 978-9975-4241-0-3
dc.identifier.uri http://repository.utm.md/handle/5014/9480
dc.description.abstract The Lima Declaration of Guidelines on Auditing Precepts, adopted at the Ninth Congress of the International Organization of Supreme Audit Institutions (INTOSAI), determines „the audit in public inancial administration not as an end in itself but an indispensable part of a regulatory system whose aim is to reveal deviations from accepted standards and violations of the principles of legality, eiciency, efectiveness and economy of inancial management early enough to make it possible to take corrective action in individual cases, to make those accountable accept responsibility, to obtain compensation, or to take steps to prevent – or at least render more diicult – such breaches”. This article describes the researches undertaken by the author on the results of the implementation of the inancial management and control system in public institutions. en_US
dc.language.iso ro en_US
dc.publisher Academia de Administrare Publică en_US
dc.rights Attribution-NonCommercial-NoDerivs 3.0 United States *
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/us/ *
dc.subject management financiar en_US
dc.subject instituţii publice en_US
dc.title Implementarea sistemului de management financiar și control în instituţiile publice en_US
dc.type Article en_US


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