StatusThe thesis was presented on the 25 February, 2012
Approved by NCAA on the 5 April, 2012
Abstract– 0.45 Mb / in romanian
Structure of thesis: introduction, three chapters, general conclusions and recommendations, bibliography comprised of 135 sources; 175 pages; 8 annexes; 33 charts; formulae and 40 tables. The obtained results are published in 23 separate scientific articles.
Area of research: finance-currency-credit.
Thesis purpose and objective: researching and elaborating mechanisms for raising the efficiency of financial control in the Republic of Moldova, substantiating directions and strategies for organizing financial control of public financial resources. In order to realize our purpose, we propose the following objectives of research: study and concretization of concepts on financial control; elaboration of a economic-mathematical model for shaping the process of elaborating an optimal calendar plan of financial control; establishing conclusions and proposals for raising the efficiency of financial control in the Republic of Moldova.
Scientific novelty and originality: Deepening the concept of financial control of public financial resources; Elaborating a new methodology of public financial control; Highlighting new forms of management for public funds in administrative institutions; Elaborating, via economic and mathematical methods, ways of optimizing the time necessary for financial revisions; Mathemati-cally modeling the process of taxpayer education through the elaboration of adequate methods to prevent tax evasion.
The major scientific problem solved herein lies in the proposal and economic justification of measures meant to heighten financial control efficiency, the final goal residing in elevating financial control level so as to increase state financial resources. The scientific analysis of methods of organization and financial control used in the Republic of Moldova performed by the author can be used as basis for improving fiscal law, forms of organization, sanctions applicable to undisciplined economic agents. The problems faced by financial control in the Republic of Moldova are what lead the author to mathematically model some processes, deduce conclusions and forward adequate proposals for created financial situations.
Theoretical significance: The theoretical observations and conclusions form the methodolo-gical elements for future scientific investigation. The thesis may also be proposed as a bibliogra-phical source for the process of higher economic education.
Applicative value: Results from presented recommendations, whose implementation will raise the efficiency of concerned fields, among which: methods and procedures for performing financial control.
Implementation of scientific results: some recommendations were accepted for implementation into the operation of the Court of Accounts, the Customs Service, as well as into university curricula.