Issues regarding the accounting policies specific to an emergency clinical hospital

In the context of the public sector, budgetary accounting represents the set of procedures that ensure the recording of the execution of public revenues and expenditures, in accordance with the principles of legality and transparency established by Law no. 500/2002 and the Accounting Law no. 82/1991 [4]. In this regard, budget execution involves all stages of commitment, liquidation, authorization, and payment of expenditures, regulated by Order of the Ministry of Public Finance no. 1792/2002 [2]. This paper analyzes the specific accounting treatments applicable to public healthcare institutions, with a focus on the St. John Emergency Clinical Hospital. It presents the funding sources, budget structure, accounting organization, and methods of budget execution. Through a practical approach and the interpretation of financial indicators, the study proposes solutions for optimizing the management of public financial resources.