Browsing by Author "Cîșlari, Anna"

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    PARTICULARITĂȚILE CONTABILITĂȚII ÎN PROCESUL DE REALIZARE A PARTENERIATULUI PUBLIC-PRIVAT
    (CEP USM, 2022) Cîșlari, Anna
    This article highlights certain specific features of accounting in the process of implementing public- private partnerships, particularly emphasizing the optimization of the effectiveness of the public-private partnership system. The deterioration of the economic situation and the deficit of budget funds are taken into account, when the creation of economic conditions for increasing the attractiveness of investments at the national level should be handled by public-private partnerships. That process must be substantiated taking into account compliance with international financial reporting standards, with particular emphasis on the economic facts arising from the public-private partnership, including in the stages of initiation, implementation and completion of operations, because the key to an effective management of modern business structures is operational management, based on management accounting information.
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    PROBLEME DE CONTABILITATE ALE PARTENERIATULUI PUBLIC-PRIVAT ÎN REPUBLICA MOLDOVA
    (CEP USM, 2023) Cîșlari, Anna
    A public-private partnership is a complex of medium- and long-term forms of interaction between public entities and economic agents to solve significant problems under mutually beneficial conditions. International experience has shown that the public-private partnership represents a way of cooperating between a public authority and the representative of the private sector for the implementation of a project with positive economic, financial, and social effects. The respective activity in the Republic of Moldova remains underdeveloped due to a complex of legal, administrative, political, economic, financial, and social obstacles. To a certain extent, they turn into accounting issues when developing and implementing public-private partnership projects, which will be reflected in this article.