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THE EUROPEAN FUNDING IN THE ROMANIAN AGRICULTURE AND THE NEED OF A SPECIFIC ACCOUNTING

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Author(s): Ramona LAPTEȘ | Adriana Florina POPA

Journal: Scientific Annals of the Alexandru Ioan Cuza University of Iasi : Economic Sciences Series
ISSN 0379-7864

Volume: 2011;
Issue: LVIII;
Start page: 25;
Date: 2011;
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Keywords: agriculture | Romania | SAPARD funds | structural funds | accounting

ABSTRACT
The Romanian acceptance in the European Union space provided an ample opportunity for reconsideration to the agricultural sector, which has its pillars on the European funding. It is a context that should be exploited to the maximum rates due to the fact that, nowadays, worldwide, the idea that the most profound crisis that humankind will experience in the following period is the food crisis is more frequently launched. Nevertheless, the procedure of accessing the European funds involves certain requirements and it is based on the principle of co-funding. Through this study, we intended to analyze the degree in which the structural funds destined to finance the Romanian agriculture were accessed during 2008-2010, on one hand, and to understand and discuss the need of developing an accounting specific to the informational requirements imposed by the current context of funding the agriculture at the European and national level, on the other hand.
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