期刊名称：Social Sciences and Education Research Review
印刷版ISSN：2392-9863
电子版ISSN：2393-1264
出版年度：2017
卷号：4
期号：2
页码：190-208
出版社：Editura Sitech
摘要：Within this article it is studied the field of the subsidies received as anonrepayable financial support (grant), either we discuss about the grants forinvestments or the operating subsidies.Subsidies accounting is differentiated, according to their typology,classification that proves their distinctive characteristics. Subsidies for assets, alsoknown as investment grants, are those that considerably increase the beneficiary'spatrimony with new assets. Operating grants are those used for a purpose otherthan the acquisition of assets.The article aims at collecting all definitions related to this area, includinglegislation on European funds, received by the beneficiaries.The methodology of research is the qualitative one, the whole process ofaccessing projects with community money being discovered from a descriptiveconceptual persepective.
