REALITIES AND PERSPECTIVES OF FINANCIAL- ACCOUNTING NATURE ON MATERNITY AND PATERNITY IN ROMANIA

摘要

Holistic picture of the realities and perspectives on maternity and child-rearing in Romania can not be shaped without considering its financial accounting dimensions. Reality reveals: demographic decline generating financial pressures on future generations; the existence of multiple forms of protection of maternity and child-rearing (leaves, allowances, etc.); financial involvement (assumption of costs) from beneficiaries, employers and state institutions; direct accounting transposition of the mentioned social benefits, based on employer-recipient or beneficiary-state institutions pair combinations and the accounting management principle, etc. Prospects are outlined around the desire to redress the demographic situation and are concerned with: the need for organisational policies regarding the protection of maternity and child-rearing to be disseminated and clarified to employees since they are employed; a positive attitude of the employers which should demonstrate strategic orientation in amortisation of investment costs in future generations; an accounting approach that should exploit information valences of the explanatory notes, promote its social side and maximise the utility of information to users, etc.