文章基本信息

标题：THE NEW ORIENTATION IN THE ACCOUNTING PRACTICE IN ROMANIA
本地全文：下载
作者：Dumitru Mihaela ; Dumitru Mihaela
期刊名称：Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
印刷版ISSN：1583-1809
电子版ISSN：2344-4908
出版年度：2005
卷号：4
页码：197-203
语种：English
出版社：Publishing house of University of Pitesti, Romania
摘要：This process of changing to a new accounting system had to take into consideration a series of specific features (economic,political,social and cultural) in order to adequately meet the new necessities.Under these circumstances the conclusion was that the most suitable accounting system for Romania and its situation (a mixed economy,that is between industry and agriculture,the important part played by state in the economic activity,the lack of a good financing mechanism,a liberal accounting profession trying to get shape,the major part of taxation in accountancy,etc) was the French system which offered a connection with the European Directions.