The concern for greater efficiency in the public sector has determined the application in countries of the European Union of the public internal control systems, stemm from the desire of management of national funds i...The concern for greater efficiency in the public sector has determined the application in countries of the European Union of the public internal control systems, stemm from the desire of management of national funds in economic conditions. This paper addresses such issues relating to highlighting elements reflecting the importance of the control function in the management process; and identifying the characteristics of the elements constituting the control systems in countries belonging to the European Union, which were grouped into two categories depending on the date of accession to the union, using public internal control related data provided by the European Commission. Particular attention is given to highlight the characteristics of the control system applied in Romania compared to other states. Research has revealed a greater number of similarities in the characteristics of the control systems of internal public in countries that joined the Union after 1990, compared with those who became members before this year, concerning the financing of the sector public, the accounting system applied, the coordination of such a system, who bears responsibility for financial management, or the limits of managerial responsibility.展开更多
文摘The concern for greater efficiency in the public sector has determined the application in countries of the European Union of the public internal control systems, stemm from the desire of management of national funds in economic conditions. This paper addresses such issues relating to highlighting elements reflecting the importance of the control function in the management process; and identifying the characteristics of the elements constituting the control systems in countries belonging to the European Union, which were grouped into two categories depending on the date of accession to the union, using public internal control related data provided by the European Commission. Particular attention is given to highlight the characteristics of the control system applied in Romania compared to other states. Research has revealed a greater number of similarities in the characteristics of the control systems of internal public in countries that joined the Union after 1990, compared with those who became members before this year, concerning the financing of the sector public, the accounting system applied, the coordination of such a system, who bears responsibility for financial management, or the limits of managerial responsibility.
