文章基本信息

标题：Characterization of Accounting Systems of Community Operators of Public Utilities Services
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作者：Gheorghe Claudiu Feies ; Gheorghe Claudiu Feies ; Nicolae Paul Virag 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2012
卷号：62
页码：114-121
DOI：10.1016/j.sbspro.2012.09.020
语种：English
出版社：Elsevier
摘要：AbstractFor an efficient management of the public services and their operations, regardless of their organizational form, must have a financial and accounting informational system designed and structured in such a way to meet the informational requirement of the management process. The main objective is to highlight the importance of financial -accounting information in the strategy of sustainable development of European public utilities. The results of this analysis, mainly focuses on the role of the financial- accounting information in the management of the operators and in ensuring a strategy regarding a sustainable development of t he European public utilities services.
关键词：Informational system;Financial-accounting system;Informational circuit;Public services operators;Sustainable development