Accounting problems in higher education institutions with financial autonomy
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2022-04-07 04:58
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ŢURCANU, Liliana. Accounting problems in higher education institutions with financial autonomy. In: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători: Culegere de articole selective, 27-28 aprilie 2018, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2018, Ediţia 16, pp. 287-291. ISBN 978-9975-75-926-7.
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Simpozion Ştiinţific Internaţional al Tinerilor Cercetători
Ediţia 16, 2018
Simpozionul "Simpozion Ştiinţific Internaţional al Tinerilor Cercetători"
Chișinău, Moldova, 27-28 aprilie 2018

Accounting problems in higher education institutions with financial autonomy


Pag. 287-291

Ţurcanu Liliana
 
Academy of Economic Studies of Moldova
 
Disponibil în IBN: 14 decembrie 2019


Rezumat

The Republic of Moldova adhered to the Bologna Process in 2005, when more reforms were realised in the field of higher education. Thus, the university system in the country underwent important changes in the effort to take over the principles of the Bologna Process. An important element is the financial autonomy of universities, which are today obliged to justify their own "utility" based on efficiency. In this article, I have proposed to myself to study the particularities of the activity of educational institutions with financial autonomy and the factors of influence on the accounting organization, and the improvement of the financial management system within the higher education institutions.

Cuvinte-cheie
higher education, state educational standards, educational services, financial autonomy. National Accounting Standards, managerial accounting, financial reporting, calculation methods.