文章基本信息

标题：IMPLICATIONS OF THE ASSOCIATION AGREEMENT WITH THE EUROPEAN UNION ON THE FINANCIAL PUBLIC MANAGEMENT IN THE REPUBLIC OF MOLDOVA
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作者：Lilia ROTARU ; Iulia CAPRIAN ; Tatiana COVALSCHI 等
期刊名称：CES Working Papers
电子版ISSN：2067-7693
出版年度：2015
卷号：7
期号：2A
出版社：University of Iasi
摘要：European integration is not just a goal of the foreign policy of the Republic of Moldova, butalso a natural aspiration of an European nation to join the European family and the signing of the AssociationAgreement between Moldova and the European Union is an important step in achieving this goal. The Republicof Moldova has developed and continues to promote rigorous reforms in the area of public financemanagement. In this article we have analyzed the main reforms and achievements in the field of public financemanagement in the Republic of Moldova, their importance by reference to good European practices, but alsothe need to continue them in the context of signing the Association Agreement. The authors argue that untilnow, the public finance management reform had been focused mainly on the planning and execution phasesof National Public Budget, nonetheless the main problems lay in poor budgetary reporting and control.Corruption and fraud are the main risk areas for all the promoted reforms. The conclusion of this paper isthat the most urgent actions that should be undertaken consist in improving public procurement procedures,enhancing the internal control, financial inspection and external audit. Only in such a way trustful relationwith EU could be created and this is particularly important as it could permit to absorb more European fundsto invest in the economic and social development in our country
关键词：European integration; Association Agreement; public finance management reform