Considerații privind posibilele direcții de îmbunătățire a modului de efectuare a controlului financiar în instituțiile publice din România
Considerations regarding possible directions for improving the method of carrying out financial control in public institutions in Romania

Summary/Abstract: This article aims to analyze the current state and the fundamental role of financial control within public entities in Romania. Through a methodology based on comparative analysis, the study focuses on financial control legislation and practices, highlighting significant developments and changes in recent years. The analysis is enriched by assessing the impact of these changes on the efficiency and transparency of the management of public funds. In particular, the article identifies progress made within the financial control system, highlighting legislative and administrative improvements as well as persistent challenges. Special attention is paid to the impact of the reforms on the transparency of public spending and the accountability of government institutions. In conclusion, the study reveals the vital importance of continuing reforms in the field of financial control, not only to improve administrative efficiency, but also to strengthen public confidence in the way state resources are administered.

• Details
• Contents