期刊名称：Universitatea de Stinte Agricole si Medicina Veterinaria a Banatului Timisoara. Lucrari Stiintifice. Seria I. Management Agricol
印刷版ISSN：1453-1410
出版年度：2012
卷号：XIV
期号：3
页码：229-237
出版社：Universitatea de Stiinte Agricole si Medicina Veterinara a Banatului Timisoara
摘要：Currently financial accounting in Romania is organized in a uniform manner across all economic sectors. With the integration of Romania into the European Union, agriculture plays an increasingly important role due to the possibilities of attracting structural funds. We can also say that leasing is a specialized form of credit, in which money are replaced by biological assets, namely land, and the interest is subrogated with rent, which can be paid both in cash and cash equivalents. After 20 years of transition, it seems that new private owners have largely decided not to join associations and to exploit individually land or to lease it
