CÂTEVA MUTATII INDUSE ÎN CONTABILITATEA INSTITUTIILOR
                    PUBLICE ÎN ANUL 2006 /
       FEW MUTATIONS INDUCED IN PUBLIC INSTITUTIONS
                     ACCOUNTING IN 2006

Drd. Cristina Raluca Popescu – Scoala Nationala de Studii Politice si Administrative – Bucuresti

         Abstract: Even though the attempt to modernize the accounting regarding the public
institutions head been postponed for several years, the necessity to adjust at the European
Directions imposed a substantial transformation regarding its organization, in order to respond to
the old desiderates – specialized in measuring, evaluating, knowledge, administration and control
of assets, debts and stock of capital, the results obtained from the activity of public institutions and
also the new requirements taking into account publishing and maintaining the information referring
the financial position, performances and cash flows. The Ministry Of Public Finance’ Order nr.
1917 of 12 December 2005 is considered the basic document meant to put into practice the
necessary transformations. The paper emphasizes the preoccupations of the regulation authority
regarding the organization and the specificities of public institutions bookkeeping according to the
European Directives.

       Keywords: accounting, public institutions.

       JEL Codes: M41.