During the last ten years, inspired by New Public Management (NPM) concepts, significant changes have been brought to the Romanian public sector. These changes concerned organization, functioning mechanism, concepts, management, as well as its financial-accounting system. Under this new approach, the university education system should be constructed so that it can correlate competencies and abilities of future graduates to the dynamics of the public administration sector. The questionnaire-based research conducted in this paper concerns the investigation of future graduates/ accounting professionals’ perception on the following aspects: public administration sector, government accounting discipline and connection between university curricula and the labor market requirements. The empirical research results have evidenced the following issues: (1) the students’ option (choice) for employment in public administration depends on their opinion on this field and the preponderance of certain disciplines in the undergraduate program’s curricula; (2) the undergraduates’ employment status does not influence their opinion on public administration; (3) the difficulty of transactions’ accounting recognition in government accounting requires a greater volume of time in the curricula.

中文翻译：

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高校大学生政府会计教育

在过去的十年中，受新公共管理（NPM）概念的启发，罗马尼亚公共部门发生了重大变化。这些变化涉及组织，运行机制，概念，管理及其财务会计系统。在这种新方法下，应该构建大学教育系统，以便可以将未来毕业生的能力和能力与公共行政部门的动态联系起来。本文进行的基于问卷调查的研究涉及对未来毕业生/会计专业人士在以下方面的看法的调查：公共行政部门，政府会计学科以及大学课程与劳动力市场需求之间的联系。实证研究结果证明了以下问题：（1）学生在公共管理领域的选择（选择）取决于他们对该领域的看法以及本专业课程中某些学科的优势；（2）大学生的就业状况不影响他们对公共管理的看法；（3）交易会计核算在政府会计中的困难性要求课程中的时间更长。