文章基本信息

标题：PARTICULARITIES OF EUROPEAN FUNDS ACCOUNTING
本地全文：下载
作者：CRISTINA VALERIA LASLO ; NICOLAE TODEA
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2020
卷号：1
期号：1
页码：93-98
语种：English
出版社：Academica Brâncuşi
摘要：In Romania, SMEs represent more than 99% of the total number of enterprises, many of them experiencing serious financing needs. Support from the Government or the European Union will allow SMEs to remain on the market, successfully overcome the initial (early) stages of their activities and then help them develop (grow) further, in order to compete on the global market. As a result the Government is helping SME’s through different European funding programmes, the most recent one being Startup Nation. In the same time, the SMEs initiative sets up the framework through which both, entrepreneurs – by financial loan offers- and financial intermediaries - by credit loan offers, thus creating a safe environment for conducting businesses. Obtaining European funds are at least for the next years, the goal of many Romanian entrepreneurs. The accounting of a project wholly or partially funded by European public funds, undoubtedly represents a challenge for any account, even more, as any irregularities discovered can lead to penalties or full reimbursement of the allocated grant. Hence a research case study to various commercial companies that received European funds has been conducted in order identify the main problems.The main identified issues were: supporting documents of the expenses, the awareness of the right to receive European funds, the correlation between incomes and expenses, recording financial funds from own resources. To avoid these issues, the operations of the European funded project will be expressed through analytical accounts, the accountancy of the beneficiary and its partners being supported by aided documents.