Facultatea de Ştiinţe Economice / Faculty of Economic Sciences

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    CONFIGURAREA MANAGEMENTULUI PROIECTELOR INTERNAȚIONALE ÎN BAZA PARTENERIATULUI PUBLIC-PRIVAT
    (2022) Călugăreanu, Irina; Antoci, Natalia
    Nowadays, the public-private partnership in contemporary conditions becomes a driver of economic development, a basis for modernization and a factor for increasing the country's competitiveness. That determines the development of infrastructure potential in the form of construction and modernization of a complex of socio-economically significant objects. In the developed countries, being a reality promoted recently, the public-private partnership encompasses intellectual, institutional and organizational resources, and acquires an increasingly important role in integrating the managerial structure in central and local public administrations. The analysis of the configuration of the management of international publicprivate partnership projects, in the conditions of financial and economic instability, highlights the issue of attracting the private sector to participate in the management and financing of socially significant strategic infrastructure projects. In this regard, this article is intended to extrapolate the project management methodology in the context of public-private partnership, the implementation of which can significantly improve the process of managing public-private partnership projects.
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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.
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    ROLUL PARTENERIATULUI PUBLIC-PRIVAT ÎN DEZVOLTAREA SISTEMULUI CONTABIL: DE LA RECUNOAȘTEREA SUBVENȚIILOR LA CAPITALUL DE RISC
    (CEP USM, 2022-05-20) Ungureanu, Viorica
    The contemporary accounting system must respond to the challenges of society, the environment, the needs for development and innovation in various fields, and in order to achieve performance, a good collaboration of the government with the business environment is necessary. The role of public-private partnership (PPP) in the development of the accounting system implies the existence of an adequate institutional platform, including the legal framework, in the field of accounting, aimed at providing users with reliable information about real achievements in ensuring the sustainable development of both business and the state. Financial statements should reflect reliable information, on the participation of business, which assumes most of the risks, and on the participation of the public sector providing social services. Author put forward a hypothesis: the result of effective interaction PPP, based on the mechanisms for allocating grants, the implementation of innovative projects, financing the activities of capital, requires adequate reporting, which entails its improvement.
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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.