GENERAL AND PARTICULAR IN THE ACCOUNTING
      CONSTITUTION OF THE SOURCES OF THE NATIONAL FOUND
                 OF SOCIAL HEALTH INSURANCES


            Lecturer PhD Iuliana Cenar, “1 Decembrie 1918” University Alba Iulia,
                              Email: cenar_iuliana@yahoo.com


       Abstract: Among the rights given to the population through the system of State insurance an
important role it has the health protection. For this we need resources which can be obtain from the
taxes and subsides given by the State. The paper presents the way in which the sources of the
National Found of the Health Insurances are accounted and the way the analytical sources are
founded through the incomes by using the State reclassification.

       Key words: sources, health insurances, accounting.

       Jel codes: M41, D00, I19.