期刊名称：Studies and Scientific Researches: Economics Edition
印刷版ISSN：2066-561X
电子版ISSN：2344-1321
出版年度：2013
期号：18
页码：182-192
DOI：10.29358/sceco.v0i18.193
语种：English
出版社：University of Bacău
摘要：This paper focuses on aspects of accounting procedures in general accounting procedures specific to those projects with European funding within public institutions in particular.Given the great emphasis placed by the legislator on the development and implementation of accounting procedures,we consider that the theme is a nowadays one that can be used by accounting specialists who work as accountants and financial managers in European projects.We will also focuses on the attributes of the persons responsible for implementing the accounting procedures in a project but also on the importance of their proper professional training in the field.In preparing this paper we started from the legislative provisions in the field,and the results of the study aim to present the work procedures required for accounting organization within a project,and to present the accounting notes used for economic and financial operations specific for European Regional Development Fund funded projects which beneficiary is a public institution.
关键词：accounting;procedures;policies;notes;implementation;projects;ERDF (European Regional Development Fund)
