Rolul contabilului din sistemul bugetar în utilizarea fondurilor publice [Articol]

Abstract

This study addresses the role of the accountant in the budgetary system as one of the tools for the efficient management of public funds. Theoretically, the optimal management of resources within a budget is achieved through well-thought-out planning, conscious execution and continuous managerial monitoring. Experience has shown that the involvement of the accountant at all stages is inevitable.