Reform accounting record and financial reporting in the budgetary system
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Date
2016
Authors
Journal Title
Journal ISSN
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Publisher
”Independenţa Economică”
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.
Description
Referinţe bibliografice: p. 31 (6 titl.). JEL Classification: M10.
Keywords
budgetary classification, accounts, income, expenses, economic classification
Citation
MANOLE, Tatiana, TUREŢCHI, Tatiana. Reform accounting record and financial reporting in the budgetary system. In: The Journal Contemporary Economy = Revista Economia Contemporană. 2016, vol. 1, nr. 4, pp. 26-31. ISSN 2537-4222.