The Need for Indicators Classification Reform in the Public Administration

Author:PhD. Elena-Doina DASCĂLU

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Keywords:European Union, acquis communitaire, accrual principle, accrual system, public institution accounting, functional classification of expenses

Abstract:
Romania’s joining to the European Union requires to adapt the system of public finance statistics to the European norms, this obligation being assumed as part of the Position Document Chapter 11 – Economic and Monetary Union where it is stated: Romania will not have difficulties in implementing the acquis communitaire in the public finance area, namely article 104 )ex.104 c) of the European Union Treaty and the communitarian regulations in force on the Member States obligation to avoid excessive deficits”.

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