Articolul precedent |
Articolul urmator |
714 16 |
Ultima descărcare din IBN: 2024-01-02 17:07 |
SM ISO690:2012 BOSTAN, Ionel, DINU, Vasile, LAZĂR, Cristina Mihaela. Auditarea sprijinului bugetar destinat IMM, din perspectiva performanţei. Rezultate și direcții viitoare de acțiune. In: 25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic, 23-24 septembrie 2016, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2016, Vol.1, pp. 41-49. ISBN 978-9975-75-834-5. |
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25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic Vol.1, 2016 |
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Conferința "25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic" Chișinău, Moldova, 23-24 septembrie 2016 | ||||||
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First, this study aims at clarifying some aspects in the matter of small and medium enterprises (SMEs) and at highlighting their importance in the economy. Second, it addresses several issues derived from the audit of the budget support for this type of companies. For this purpose, we made a documentary based on recent bibliographical sources, statistical information, and documents issued by the Supreme Audit Institution of Romania (Court of Accounts). We made several considerations on the SMEs in the EU and in Romania, using quantitative and qualitative approaches. Due to the systematized nature of our research, after checking the programs funded from the state budget for SME development in terms of performance, we found that (amid the difficulties triggered by the financial crisis) the aim to support and develop the SMEs has not been fulfilled in all its material aspects. Obviously, finally, our findings – of negative nature – are associated with recommendations for future improvements, in order to increase the performance related to the budget support for SMEs. |
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Cuvinte-cheie ÎMM, cheltuieli, economicitate, eficacitate, eficienţă, programe naţionale, alocări bugetare, ISA/Curtea de Conturi, analiza performanţei, audit |
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