Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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Subject: search.filters.subject.public finances

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    Independence of the supreme audit institution – prerequisite for a modern management of public finances
    (CEP USM, 2024-10-24) Şevciuc, Tatiana
    The activity of Supreme Audit Institutions in a state serves as a crucial element in the functionality of the public finance management system, providing oversight and control over the budgetary process. The topicality of this research derives from the importance and relevance of the independence of Supreme Audit Institutions (SAI) which can be understood as its ability to function autonomously from the government, without external influences and unjustified control, and is a fundamental condition for the SAI to effectively fulfill its legal mandate. The purpose of this scientific paper consists in the complex and comprehensive examination of the independence of Supreme Audit Institutions, as essential preconditions of a modern management of public finances. In order to achieve the set goal, various research methods were used, starting with the analysis of the requirements of international standards regarding, as well as the synthesis of fundamental arguments regarding the importance of ensuring the functionality and independence of a Supreme Audit Institution in maintaining and strengthening the national system of public finance management. Following the analysis carried out, we can conclude on the need to strengthen governmental and parliamentary efforts in order to ensure the independence of the Supreme Audit Institution of the Republic of Moldova, according to INTOSAI requirements, a fact that will directly contribute to the European path of the country.
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    Evaluarea impactului auditului financiar asupra gestiunii finanţelor publice
    (CEP USM, 2024-09-20) Secrieru, Vasile; Mateoc – Sârb, Nicoleta
    The financial audit at the level of a public institution involves the audit of its financial statements or reports. In financial reports of public institutions it is reflected, the buget of the public institution consisting of the following blocks: income, expenses, non-financial assets, financial assets, liabilities and change in cash balance. These blocks are based on the elements of the budget classification, namely: organizational classification, functional classification, program classification, economic classification and source classification. Regardless, however, of the elements of the budget classification, they all reflect public finances. Therefore, in the process of assessing the impact of the financial audit, the author will consider the impact of the financial audit on the management of public finances. The audit results must reflect the conclusions and recommendations on the financial statements of the audited institution, so as to eliminate financial and management risks and improve the quality of financial reports.
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    FINANŢELE PUBLICE ÎN ECONOMIA DE PIAŢĂ. ASPECTE TEORETICE
    (CEP USM, 2010) Grincu, Olesi
    The public finances had a prodigious development during the last centuries of human civilization, that involves the first appear as a part of lord’s pocket, and at last as a component of general finances of a state, very important and with a great impact over the billions of people all over the world. It is important to know how it was in the past, to evaluate how to anticipate the future and to prevent eventual crises and recessions in present.
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    MANAGEMENTUL FINANȚELOR PUBLICE – ABORDĂRI CONCEPTUALE
    (CEP USM, 2019) Gheorghiţă, Eugenia
    Elaborarea mecanismelor de modernizare a managementului finanțelor publice a devenit esențială în procesul de eficientizare a utilizării resurselor bugetare. Republica Moldova a inițiat implementarea unui program ambițios de refor-mare a managementului finanțelor publice prin modernizarea instituțiilor bugetare și ajustarea cadrului legislativ la princi-piileeuropene în domeniu. În majoritatea statelor lumii, elaborarea și implementarea mecanismelor de modernizare a managementului finanțelor publice au devenit cruciale în procesul de eficientizare a utilizării resurselor bugetare.