THE FINANCIAL PERFORMANCE IN HIGHER EDUCATION INSTITUTIONS. INFORMATIONAL SUPPORTS

ABSTRACT. Education has a vital role for the development of civilization, culture, andhumanity, for increasing the discipline and rationality level in the social life, for cultivating thespiritual values and for granting the human condition an elevated statute. The faithful reflection of financial performance, including in education, is found among theaccounting objectives, subjected to an ample reforming process, which trained the complementaryfeature of the accounting based on liquidity flows with the accrual accounting. The financialperformance filtrated through accrual accounting has as an informational support the patrimonialearnings account, and the processing of information according to the principles of cash accountingis found in the budget execution account. This paper approaches the issue of financial performance, the features of cash and accrualaccountings, the way in which financial performance in higher education institutions is reflectedthrough the patrimonial earnings account and the budget execution account, the need to supply thementioned informational supports with other assessment indicators of performance in order to getits most complete image.