Trăsăturile sistemului de control financiar public intern din Republica Moldova
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2024-04-11 15:50
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similare conform CZU
336.148(478) (1)
Public sector finance. Government finance in general (263)
SM ISO690:2012
CAPRIAN, Iulia, BUZILĂ, Liliana, BALAN, Tatiana, CAPRIAN, Iurie. Trăsăturile sistemului de control financiar public intern din Republica Moldova. In: Dezvoltare economică și cercetare, Ed. 2, 21-23 iunie 2023, Chişinău. Chişinău: Universitatea Cooperatist-Comercială din Moldova, 2023, pp. 169-174. ISBN 978-9975-81-149-1 (PDF).
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Dezvoltare economică și cercetare 2023
Conferința "Dezvoltare economică și cercetare"
2, Chişinău, Moldova, 21-23 iunie 2023

Trăsăturile sistemului de control financiar public intern din Republica Moldova

CZU: 336.148(478)

Pag. 169-174

Caprian Iulia, Buzilă Liliana, Balan Tatiana, Caprian Iurie
 
Universitatea de Stat din Moldova
 
 
Disponibil în IBN: 27 septembrie 2023


Rezumat

The public internal financial control system is an important part of financial management in the public sector. Its basic elements are internal managerial control, internal audit, and their centralized harmonization. The purpose of the SCPI organization is to promote the management of public entities according to the principles of good governance. In the same way, SCPI is intended to ensure the achievement of the objectives and the respect of the priorities established in the field of public finances while respecting the principles of economy, efficiency, and effectiveness. After approving the respective legislation, the implementation of SCPI in the Republic of Moldova was launched in 2010. This process was stimulated by the signing of the Moldova - EU Association Agreement, through which the Republic of Moldova undertook to implement CFPI at the national level in accordance with internationally recognized methodologies and standards, as well as with the best practices of the Union European. The central role in SCPI management rests with the Ministry of Finance. The activity of the Financial Inspection is particularly remarkable. Currently, the operation of SCPI faces a number of problems, which will be reflected in this publication.

Cuvinte-cheie
internal public financial control, public finance management, European integration