PARTICULARITĂȚILE CONTABILITĂȚII ÎN PROCESUL DE REALIZARE A PARTENERIATULUI PUBLIC-PRIVAT

Abstract

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.