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<resource xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xmlns='http://datacite.org/schema/kernel-3' xsi:schemaLocation='http://datacite.org/schema/kernel-3 http://schema.datacite.org/meta/kernel-3/metadata.xsd'>
<creators>
<creator>
<creatorName>Burlea, E.</creatorName>
<affiliation>Universitatea Liberă Internaţională din Moldova, Moldova, Republica</affiliation>
</creator>
<creator>
<creatorName>Spînu, A.</creatorName>
<affiliation>Universitatea Liberă Internaţională din Moldova, Moldova, Republica</affiliation>
</creator>
</creators>
<titles>
<title xml:lang='ro'>Servicii electronice şi raportări on-line: garanţii ale optimizării evidenţei contabile</title>
</titles>
<publisher>Instrumentul Bibliometric National</publisher>
<publicationYear>2019</publicationYear>
<relatedIdentifier relatedIdentifierType='ISSN' relationType='IsPartOf'>2587-344X</relatedIdentifier>
<subjects>
<subject>accounting</subject>
<subject>electronic services</subject>
<subject>reporting</subject>
<subject>online</subject>
<subject>one-stop shop</subject>
<subject>contabilitate</subject>
<subject>servicii electronice</subject>
<subject>raportare</subject>
<subject>on-line</subject>
<subject>ghişeu unic</subject>
<subject schemeURI='http://udcdata.info/' subjectScheme='UDC'>338+4+330.1</subject>
</subjects>
<dates>
<date dateType='Issued'>2019-12-05</date>
</dates>
<resourceType resourceTypeGeneral='Text'>Journal article</resourceType>
<descriptions>
<description xml:lang='en' descriptionType='Abstract'><p>The role and the importance of the accountant within the entity has enormously evolved once the accounting itself has evolved. Therefore, the accountant is currently the person that may provide an extensive information regarding the activity of production / provision of services, the employees of the entity, the calculated and paid contributions/bonuses/taxes, the profitability, the liquidity, the productivity of the economic entity. The entire information is useful for the internal and external users. For these reasons, it is imperiously necessary to appreciate the importance of documentation and reporting and the facilities as electronic services and online reporting. The authors have applied for the study of the subject general methods of empirical research as analytical method, by which we got to the importance of the studied problem; method of synthesis, applied in order to establish the connections between the studied phenomena. There was ascertained that in the last years a huge reform took place in the Republic of Moldova regarding the facilitation of accountants activity by the creation electronic services. Although, they still need improvements.</p></description>
<description xml:lang='ro' descriptionType='Abstract'><p>Rolul şi importanţa contabilului din cadrul entităţii a evoluat enorm odată cu evoluţia contabilităţii, astfel &icirc;nc&acirc;t, la moment contabilul este persoana ce poate furniza o vastă informaţie privind activitatea de producere / prestare a serviciilor, angajaţii entităţii, contribuţii/prime/impozite calculate şi achitate, profitabilitatea, lichiditatea, rentabilitatea entităţii economice. Toate aceste informaţii servesc at&acirc;t utilizatorilor interni c&acirc;t şi celor externi. Din aceste considerente, devine imperios de necesar aprecierea &icirc;ncărcăturii acestora privind documentarea şi raportarea, precum şi a facilităţilor de genul serviciilor electronice şi raportări on-line care le stau la dispoziţie. Pentru studiul subiectului, autorii au aplicat metode generale de cercetare empirice, cum ar fi: metoda analitică, prin intermediul căreia s-a ajuns la esenţa problemei cercetate; metoda sintezei, aplicată pentru stabilirea conexiunilor dintre fenomenele cercetate; metoda analizei cantitative şi calitative. S-a constatat că &icirc;n ultimii ani &icirc;n Republica Moldova a avut loc o reformă uriaşă privind facilitarea lucrului contabililor prin crearea se servicii electronice, cu toate acestea, multe din ele &icirc;ncă necesită &icirc;mbunătăţiri</p></description>
</descriptions>
<formats>
<format>application/pdf</format>
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