Romanian legislation stimulates company management to practice a estimative management of work positions, by granting them public aid for sustaining the effort to train and adapt personnel to the complexity of work tasks. Within the present paper we have proposed to approach legal and accounting aspects regarding public aid awarded to companies for hiring students and graduates of educational institutions. For this purpose, we have analyzed legal texts which regulate the aspects of the theme of the paper and we have solved actual cases inspired by the activity of Romanian commercial companies.

employer, incentive, financial, subsidies, accounting