Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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    ROLUL AUDITULUI INTERN ÎN PREVENIREA ŞI DETECTAREA FRAUDEI
    (CEP USM, 2017) Dragomir, Lilia; Secrieru, Vasile; Darii, Ina
    Internal audit is an independent and objective activity that provides managers with insurance and advice, developed to improve the activity of the public entity. This is intended to help the public entity achieve its objectives, assessing through a systematic and methodical approach the financial management and control system, and providing recommendations for strengthening its effectiveness. The purpose of the internal audit is to provide advice and objective assurance on the effectiveness of the financial management and control system offering recommendations for improving it and activity of the public entity.
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    FUNDAMENTAREA INDICATORILOR POLITICII FINANCIARE
    (CEP USM, 2018) Dragomir, Lilia; Secrieru, Vasile; Darii, Ina; Șargu, Ina
    Deşi domeniul său de manifestare îl reprezintă activitatea financiară, prin conţinutul său repercutează asupra întregii activităţi a entităţilor de la care emană. Instrumentele şi tehnicile de realizare a obiectivelor politicii financiare reprezintă, la rândul lor, componente ale acesteia, prin care se conturează modul concret de înfăptuire a fluxurilor băneşti, în corespondenţă cu scopurile cărora le sunt subordonate activităţile financiare. Politiса finаnсiаră difеră în funсțiе dе intеrеsеlе сlаsеlor și grupurilor soсiаlе pе саrе lе еxprimă pаrtidul sаu pаrtidеlе аflаtе lа putеrе și dе сondițiilе intеrnе și еxtеrnе аlе fiесărеi pеrioаdе.
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    DIMENSIONAREA ŞI APRECIEREA EFICIENŢEI CHELTUIELILOR PUBLICE ÎN REPUBLICA MOLDOVA
    (CEP USM, 2020) Dragomir, Lilia; Diaconu, Tatiana; Darii, Ina
    In circumstances where public needs call for high values of public goods, in continue growth and diversifying, on the one hand, and the state's financial resources do not increase just as fast, creates a gap of pace, which leads to a permanent state of insufficiency of needed resources. This phenomenon is taking place under the conditions in which consciously Government proceeds to prioritizing social needs and, respectively, sizing public spending, according to several criteria, (priority, opportunity, efficiency and effectiveness of public expenditure, quality of public services etc.). The process of allocating budgetary resources aims to achieve the social and economic objectives of the Government. Also to establish the link between resource allocation and policy outcomes is applying new methods of budget management.
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    IMPORTANȚA PLANIFICĂRII STRATEGICE LA NIVELUL COMUNITĂȚILOR LOCALE ÎN REPUBLICA MOLDOVA
    (Academia de Administrare Publică, 2019) Dragomir, Lilia; Darii, Ina
    Decentralization of public administration involves the decentralization of public services and the consolidation of local autonomy from an administrative and financial point of view, acting for awareness, increasing the level of participation of local authorities in managing the problems they face, as well as building their own policy in the general national context of economic and social development, enhancing economic performance, improving citizens social life and of the entire community, by defining and summing up local responsibilities related to local services and social performance for achiving their fulfillment.