TENDENCIES AND CHALLENGES OF EMPLOYEE BENEFITS ACCOUNTING

摘要

The paper has as its reference sphere the specific companies operating in the stock market, in terms of their establishing, organization and operation. We note the highlighting of the evolutionary context, the Romanian accounting system as centralized economy, the operation of management companies of pension funds in our country, based on a critical analysis ; the organization of the management companies of pension funds, through the report: unity-diversity and functioning of the management companies of pension funds between the general and particular.