文章基本信息

标题：ASPECTE FINANCIAR – CONTABILE PRIVIND UTILIZAREA FONDURILOR NERAMBURSABILE – STUDIU DE CAZ
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作者：Lect. Univ. Dr. Mihai Deju
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2005
卷号：XIV
页码：347-355
出版社：University of Oradea
摘要：During the period after the events in December 1989, as well as the next years till the integration of Romania with the European Union, and even after that, the economic agents, the public institutions, as well as other organizations were and will be in the situation that, to justify a certain petition, especially a financial one, to elaborate projects. Of course, the elaboration of projects can not be restricted only to situations when the matter is to obtain a grant, especially from an outside source, non-repayable, if possible. A project can always be concluded when the goal is to coordinate an ensemble of activities of a different nature, whose achievement aims to successfully carry out a complex and specific mission. The management on the basis of projects represents a form of organization of management limited in time, to solve the complex, but clearly specified matters. Such projects were and are still the object of certain grants from funds allotted by the European Union, in its efforts to support the Central and Eastern European Countries, in their evolution to a democratic society and a market economy. The financial instruments by means of which the European Union supports the former communist countries during their pre-adhesion process are the non-repayable grants within the three programs : PHARE, ISPA and SAPARD. Besides these funds, the European Union also allots financial supporting funds during the post-adhesion, which aim well defined theme areas. The implication of accounting in administration of such projects is necessary in any decision process, adequate to specific conditions for these management methods. The accounting objects in financial administration mainly aim: - the substantiation and elaboration process of the project budget, as well as the financial foreseeing on a certain period; - the elaboration of the financial report related to justification of the use of nonrepayable funds received, etc. Upon our approach, we intended to present in detail the specific aspects which the distinct and transparent reflection of the operations in relation to the financial administration implies, as well as the ones regarding the implementation of projects, the survey and report of the results obtained.