Acta Universitatis Danubius. Œconomica, Vol 7, No 4 (2011)

Sustainability of Public Resources - International Debate

Cristina Silvia Nistor


Given that public resources are becoming increasingly limited, to discuss the international change of their approach is more and more necessary. Long-term fiscal sustainability is the government's ability to meet financial targets and commitments both now and in the future. Through an empirical approach ED "Reporting on the long term sustainability of public finances," affected by the IPSASB and responses made ​​by respondents, this approach measurable impact on international public accounting system with direct implications on the public Romanian system. The results demonstrate the need to review elements of financial statements of public institutions, concluding that the current form does not provide the necessary information tailored to the principles of efficient, effective and rational use of public resources.


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