期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2011
期号：4
页码：66-69
语种：English
出版社：Academica Brâncuşi
摘要：In the past two years we can found an increasing process in accessing the European external grants by the pubic institutions from Romania.Therefore,public institutions,in general,and educational institutions,in particular,that access funding from the European Social Fund are faced with the issue of reflecting them in the accounts.In this paper I try to present the methods of reflecting the external grants in the public institutions accounting.In the end of this paper I shall present some influences of the refund reflecting methods on the surplus or deficit of the public institutions from Romania.
关键词：accounting of public institutions;external grants;surplus and deficit;SOP HRD (Sectoral Operational Programme for Human Resources Development);refund request;ESF (European Social Fund)
