A public-private partnership is a complex of medium- and long-term forms of interaction between public entities and economic agents to solve significant problems under mutually beneficial conditions. International experience has shown that the public-private partnership represents a way of cooperating between a public authority and the representative of the private sector for the implementation of a project with positive economic, financial, and social effects. The respective activity in the Republic of Moldova remains underdeveloped due to a complex of legal, administrative, political, economic, financial, and social obstacles. To a certain extent, they turn into accounting issues when developing and implementing public-private partnership projects, which will be reflected in this article.