期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2005
卷号：XIV
页码：347-355
出版社：University of Oradea
摘要：During the period after the events in December 1989, as well as the next years till the
integration of Romania with the European Union, and even after that, the economic agents,
the public institutions, as well as other organizations were and will be in the situation that, to
justify a certain petition, especially a financial one, to elaborate projects. Of course, the
elaboration of projects can not be restricted only to situations when the matter is to obtain a
grant, especially from an outside source, non-repayable, if possible.
A project can always be concluded when the goal is to coordinate an ensemble of
activities of a different nature, whose achievement aims to successfully carry out a complex
and specific mission.
The management on the basis of projects represents a form of organization of
management limited in time, to solve the complex, but clearly specified matters.
Such projects were and are still the object of certain grants from funds allotted by the
European Union, in its efforts to support the Central and Eastern European Countries, in their
evolution to a democratic society and a market economy.
The financial instruments by means of which the European Union supports the former
communist countries during their pre-adhesion process are the non-repayable grants within the
three programs : PHARE, ISPA and SAPARD.
Besides these funds, the European Union also allots financial supporting funds during
the post-adhesion, which aim well defined theme areas.
The implication of accounting in administration of such projects is necessary in any
decision process, adequate to specific conditions for these management methods.
The accounting objects in financial administration mainly aim:
- the substantiation and elaboration process of the project budget, as well as the
financial foreseeing on a certain period;
- the elaboration of the financial report related to justification of the use of nonrepayable
funds received, etc.
Upon our approach, we intended to present in detail the specific aspects which the
distinct and transparent reflection of the operations in relation to the financial administration
implies, as well as the ones regarding the implementation of projects, the survey and report of
the results obtained.
