Unele Aspecte Privind Obiectivele si Utilitatea Situatiilor Financiare in Cadrul Entitatilor Publice - Some Aspects Regarding the Objectives and Usefulness of Financial Statements of Public Entities (Romanian version)

The more and more important the role which the financial-accounting information has nowadays as a “social good”, determined accounting to consolidate its central place in the informational system of any patrimonial, public or private entity. For these reasons, any structure of conceptual framework should always start from the identification of the objectives of accounting information, being directly connected by the users’ informational-decisional requirements. Traditionally, at the public sector level, users disposed only of budgeting information. Nowadays, their informational-decisional necessities determine accounting situations become the object of an adapting and gradual training process, which is meant to serve a bigger and bigger number of users. Thus, we present the main reasons for which different categories of users are interested in knowing the financial condition, the financial position and the performance of the public entities.