期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2016
期号：1
页码：18-25
语种：English
出版社：Academica Brâncuşi
摘要：Nowadays in Romania,projects financed from nonrefundable external funds post-accession are an important additional source of funding for public institutions of academic education in the somber context of the budgetary underfunding and under the significant decrease in the number of the students that are paying tuition fees.In these circumstances,this paper focuses on the accounting codification and instrumentation of the operations afferent to the projects financed from structural funds,materializing into a pragmatic approach in which we aim to present the accounting reflection of the specific accounting operations in the case of the University of Craiova,as public beneficiary of post-accession external grants,based on the principle of expenses reimbursement.In order to achieve our desideration,we shall consider issues related to the interpretation of the applicable referential in full correlation with the practice size in the context of the accounting capitalization of the financial allocations facilitated by the contracts signed between the public institutions of higher education and the pan-European financier.
