Abordări contabile aferente contractelor de parteneriat public-privat

Abstract

The public-private partnership is one of the main forms of carrying out activities of social interest. European experience shows us that public-private partnership projects can be implemented in a variety of sectors such as: transport (highways, airports, ports, railways, urban transport), water and wastewater, solid waste, heating, health (hospitals) , education, defense, administrative buildings, national security (prisons), tourism. In this article the author examines the specific features of public-private partnership contracts and the analysis of their impact on accounting according to the Methodical Indications on the particularities of accounting in the process of achieving public-private partnership. JEL: M41