Making Expenses according to the Legislation Regulating the Preventive Financial Control, at the Entities of Public Interest
Keywords:
preventive financial control (PFC); entity of public interest; resource management; making expenses; legalityAbstract
The need for control is determined by the fact that in modern society the fundamental criterion of efficiency defined by increasing and improving the qualitative aspects is permanently promoted to the detriment of the quantitative ones of all activities carried out at the level of an entity of public interest of an economic, social, or administrative nature. Thus, through control, any public interest entity is concerned to be able to access information in a current and operative way regarding the management of financial, material, and human resources at its disposal, one of the most important forms being preventive financial control (PFC).
References
2. T., E., Karmanova, E., N., Podsevalova, L., A., Mityurnikova, A., A., Silaeva, M., A., Atamanova, (2018) Peculiarities of Improving Internal Financial Control in the Russian Corporations, https://www.ceeol.com/search/article-detail?id=535525 .
3. N., A., Zavalko, O., V., Panina, V., A., Kovalev, A., G., Zhakevich, K., A., Lebedev, (2017)
Improving Financial Control over the Government System / 21/02/2017, https://revistaespacios.com/a17v38n29/a17v38n29p15.pdf .
Books:
1. Albu C., N., Albu N., Feleagă L., (2012), Contabilitate, control și guvernanță, author takeover: Cătălin Nicolae Albu, Contabilitate, control și guvernanță, Economica Publishing House, Bucharest.
2. Boulescu M., (2007) Control financiar-fiscal, Second edition, Fundația România de Mâine Publishing House, Bucharest.
3. Manualul de procedură pentru controlul financiar preventiv propriu, Ministry of Agriculture and Rural Development, D.G.P.-A.M. P.O.P.A.M., P.O.P. 2014 – 2020.
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