Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 24 ISSUE 4
Written by Daniela CREȚU, Radu Andrei IOVA, Cecilia Violeta NEAGU, Elena LASCĂR

The transformations that took place in accounting over the last ten years have been profound, the Romanian accounting system being subject to an extensive and serious reform process, in order to adapt it to the new economic, political, legal and, social conditions. In the public sector, the changes made aimed at optimizing the budget execution so that they reflect, in a real way, the way in which public money is spent in order to achieve the objectives of general interest of the community. The current state of this paper, with a case study in a locality in Călărași county, resides in the fact that, being an accounting of commitments, public entities are obliged to organize and conduct accounting according to the approved income and expenditure budget, and its effective management, has direct implications on the development of the rural community, on all levels. As research methods, documentation, information and analysis were used, used in several stages undertaken in the research, as well as the method of comparative analysis and graphic representation. We observe that the total revenues (collected) of the local budget of the analyzed commune increased in the period of 2022 compared to 2021, after the restrictions imposed by the Covid-19 pandemic prevented the development of economic activities bringing income to the local budget, by 21.10 %, so that then, in 2023, we see a slight decrease in them by 0.04%. The total expenses of the commune budget have in the analyzed period the same trajectory as the budget revenues, in which they were totally incorporated. Investments are required in the education sector, because the training of human capital is the most important in a community. At the same time, we appreciate the fact that the representatives of the local public authority are concerned with attracting European funds to the community and implemented projects with European funding, which came to support the community, the socio-economic development of rural communities also depends on these funds.

[Read full article] [Citation]