Reforma contabilă în sectorul instituţiilor publice: rezultate si prognoze

Abstract

The Republic of Moldova is in the process of reforming the budgetary system by improving the management of public finances, accounting and financial reporting. This reform is aiming at enhancing the efficiency, efficiency, accountability and transparency of public finance management. And one of the key points in the Public Finance Management Development Strategy is to align accounting and financial reporting in the public sector to IPSAS. Past studies on comparing the current accounting and financial reporting methodology in the public sector with international practices have identified major discrepancies and concluding that the current system differs from IPSAS. Based on the studies, the Ministry of Finance has developed the Concept and Action Plan for the development of National Public Sector Accounting Standards, which confirms the development and implementation of National Public Sector Accounting Standards based on IPSAS. The paper aims at: - exploring the key reforms undertaken in recent decades in the public sector, - determining the current state of knowledge of the development of the accounting regulatory framework in the public sector, - analysing the process of harmonizing financial reporting in the public sector with international practices. The paper discusses developments and theoretical issues regarding the use of International Public Sector Accounting Standards (IPSAS) as a tool for reforming the national accounting system in the public sector, possible approaches to IPSAS implementation and their advantages and disadvantages. The authors used as research methods the phenomenological interpretative analysis, the documentary and analytical research, the opinions and comparative analysis. JEL: M43