EXERCISING THE PREVENTIVE FINANCIAL CONTROL IN ORDER TO ENSURE THE INCLUSION IN THE BUDGETARY LIMIT OF THE PERSONNEL EXPENSES
Autor (i): Viorica (IUGA) DINDĂREANU1
JEL: M41 ? Accounting, M42 ? Auditing
Cuvinte cheie: preventive financial control (CFP), public interest entity, resource management, expenditure
making, legality.
Abstract:
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 a public interest entity of 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 (CFP).
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 a public interest entity of 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 (CFP).
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