Proiecct de Licenta Eugenia

7/21/2019 Proiecct de Licenta Eugenia

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CUPRINS

ABSTRACT.............3

ANNOTATION...............4

LISTA ABREVIERILOR ..................................................................................................................5

LISTA FIGURILOR ..........................................................................................................................6

LISTA TABELELOR........................................................................................................................7

INTRODUCERE.................................................................................................................................8

CAPITOLUL 1.ASPECTELE TEORETICE CU PRIVIRE LA CULTURA

ORGANIZA IONAL.....................................................................................................................10

1.1No iuni i on!"#!..........................................................................................................................

1.$ Con inu#u% &'#o(i%o( )! in&ui!n * '+u"(' "!(&o(,'n !%o( (!+u(+!%o( u,'n!....................................

1.3Ti"o%o-i' u%#u(ii o(-'ni' ion'%!.....................................................................................................

CAPITOLUL 2. PROIECT /E ELAORARE A CO/ULUI ETIC N CA/RUL /IREC IEI /E

AR2ONIZARE A SISTE2ULUI /E CONTROL INANCIAR PULIC INTERN............$5

$.1 C'('#!(i+#i' -!n!('%* ' 2ini+#!(u%ui in'n#!%o(...........................................................................

$.$ I)!n#i&i'(!' o,"on!n#!%o( o)u%ui !#i )in ')(u% /ASCPI....................................................

$.3 P(oi!#u% !%'o('#"! '' !"!(i!n !i in#!(n' ion'%!........................................................................

CONCLUZII I RECOMANDRI .................................................................................................54

BIBLIOGRAFIE...............................................................................................................................56

ANEXE...............................................................................................................................................58

/ECLARAIA PRIVIN/ ASU2AREA RSPUN/ERII

$


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ASTRACT

3


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A/NNOTATION

4


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LISTA AREVIERILOR

5


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LISTA IGURILOR

6


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LISTA TAELELOR

7


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INTRO/UCEREA

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o,uni'(!'9 +oi'%i'(!' noi%o( ,!,(i%o(9 (!'(!' n(!)!(ii i ')o"#'(!' ,i


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'u)i#o(i%o( )u"* '(! +! on)u 'n-'


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CAPITOLUL ID ASPECTE TEORETICE CU PRIVIRE LA CULTURA ORGANIZA IONAL

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An'%i' )!&iniii%o( (!%!' un!%! '+"!#! +"!i&i! &i!*(ui 'u#o(9 )'( "! 'n+',%u +! '


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Abordarea antropologic'


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u%#u(* '(! !i+#* n &i!'(! '(* i '(! ')u! o ,u% i,! )! n!"%*!(i9'u#o(ii "(o"un un i(

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$. u%#u* '),ini+#('#i*; !+#! +"!i&i un +#i% ')!'# )! on)u!(! i '(! !+#! o(i!n#'#* +"(!

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3. u%#u(* #!:ni*; !+#! #i"i* "!n#(u o(-'' ii%! inin)u+#(i! 9'(! +! '!'* "! KMno;:oB

A!+#! u%#u(i !!,"%i&i* &un ii%! o(-'ni' i!i i %! )!%i,i#!'* "! &i!'(! )u"' o,"'(#i,!n#

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18


18/38

CAPITOLUL IID PROIECT /E ELAORARE A CO/ULUI ETIC N CA/RUL 2INISTERLUI

INAN ELOR

2.1C'('#!(i+#i' -!n!('%*

Ministe!" Fin#n$e"%( !+#! o(-'nu% !n#('% )! +"!i'%i#'#! '% '),ini+#('>i!i "u%i!9 '(!!%'o(!'* =i "(o,o!'* "o%i#i' uni* ' &o(,*(ii =i -!+#ion*(ii &in'n>!%o( "u%i!9 '% '"%i'(ii

"(-:ii%o( &in'ni'(! n ono()'n>* u !i-!n>!%! !ono,i!i )! "i'>*. n '#ii#'#!' +' 2ini+#!(u%

in'n>!%o( +! *%*u!=#! )! Con+#i#u>i' R!"u%iii 2o%)o'9 %!-i%! R!"u%iii 2o%)o'9 )!(!#!%!

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Gu!(nu%ui.

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'#! no(,'#i! ! (!-%!,!n#!'* "(o!+u% u-!#'(9 +i+#!,u% )! i,"oi#'(! i )! !i)!n#* on#'i%*9

n#o,!=#! "(o-no! "! #!(,!n ,!)iu =i )! %un-* )u('#*9 (!&!(i#o( %' (!+u(+!%! &in'ni'(!9 -*+!=#!

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P! %in-* '+#'9 2ini+#!(u% in'n>!%o( (!'%i!'* !!u#'(!' u-!#!%o( uni#*>i%o( '),ini+#('#i;

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o%i-'#o(ii )! '+i+#!n>* ,!)i'%*. To# )! &un>ii%! 2ini+#!(u%ui in'n>!%o( >in on#('#'(!' =i

-'('n#'(!' ,"(u,u#u(i%o( )! +#'# "! "i'>' &in'ni'(* in#!(n* =i !#!(n*9 n %i,!#!%! o,"!#!n>!%o(+#'i%i#! "(in %!-!9 -!+#ion'(!' =i ,oni#o(i'(!' )'#o(ii%o( in#!(n! =i !#!(n! '%! Gu!(nu%ui.

Cono,i#!n#9 Ministe!" Fin#n$e"%"'(#ii"* )i(!# %' !%o('(!' "o%i#iii ','%! ' +#'#u%ui9

' "o%i#iii =i !'%u*(ii o&!(#!%o( n )o,!niu% in!+#i>ii%o( (!'%i'#! )in on#u% ,iiuni R!"u%i' 2o%)o' Uniun!' Eu(o"!'n*.

Con)u!(!' 2ini+#!(u%ui !+#! !!(i#'#* )! *#(! 2ini+#(u% in'n>!%o(9 nu,i# n=i !%i!('# )in

&un>i! on&o(, Con+#i#u>i!i R!"u%iii 2o%)o'9 L!-ii u "(ii(! %' Gu!(n =i L!-ii u "(ii(! %'

+#'#u#u% "!(+o'n!%o( u &un>ii )! )!,ni#'#!9"u%i*.

2ini+#(u% !+#! '+i+#'# n '#ii#'#!' +' )! on)u!(! )! #(!i i!,ini=#(i9 nu,i>i n=i !%i!('>i

)in &un>i! )! Gu!(n9 %' "(o"un!(!' 2ini+#(u%ui. Vi!,ini=#(ii !!(i#* '#(iu>ii%! )!%!-'#! )! *#(!

2ini+#(u% &in'n>!%o(.

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P!(+on'%9 Minist!" Fin#n$e"%"o'(#* (*+"un)!(! "!n#(u n)!"%ini(!' '#(iu>ii%o( ,ini+#!(u%ui9

(!"(!in#* ,ini+#!(u% n (!%'>ii%! u #!(>ii9 "(!u, =i u "!(+o'n!%! '(* +'u

+#(*in*#'#!. Vi!,in=#(ii !!(i#* '#(iu>ii%! )!%!-'#! )! Minist!" Fin#n$e"%. To#o)'#*9 2ini+#(u% !

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)! "!(+o'n* i' )! '(,oni'(! ' ,'n'-!,!n#u%ui &in'ni'( =i on#(o%u%ui n +!#o(u% "u%i.

n '#ii#'#!' +'9 /i(!>i' +! on)u! )! Con+#i#u>i' R!"u%iii 2o%)o'9%!-i%! =i :o#*((i%!

P'(%',!n#u%ui9 )!(!#!%! P(!=!)in#!%ui R!"u%iii 2o%)o'9 o()on'n>!%!9:o#*((i%! =i )i+"oi>ii%!

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&in'n>!%o(9 "(!u, =i )! "(!!)!(i%! "(!!n#u%ui R!-u%',!n#.

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20/38

O,ie&ti-e"e i #ti,!$ii"e DASCFPI/

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. )!o%#'(!' ')(u%ui no(,'#i n )o,!niu% on#(o%u%ui &in'ni'( "u%i in#!(nF

. '+i-u('(!' +i+#!,u%ui )! ('"o(#'(! =i ,oni#o(i'(! ' (!u%#'#!%o( '#ii#*>ii )! 'u)i#"u%i

in#!(n =i ' +i+#!,u%ui )! ,'n'-!,!n# &in'ni'( =i on#(o%F

). &o(,'(!' =i )!o%#'(!' "(o&!+ion'%* n )o,!niu% 'u)i#u%ui in#!(n =i,'n'-!,!n#u%ui

&in'ni'( =i on#(o%u%uiF

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&in'ni'( "u%i in#!(n n +!#o(u% "u%i.

n +o"u% (!'%i*(ii oi!#i!%o(9 /i(!>i' !!(i#* u(,*#o'(!%! '#(iu>iiD

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Con#(o%u% &in'ni'( "u%i in#!(n !+#! "(!!n#i )! n'#u(' %ui =i '(! )(!"# +o" '+i-u('(!' u#i%i*(ii

+i+#!,!%o( ')!'#! "!n#(u ' ,"i!)i' "! # !+#! "o+ii% '"'(i>i' o(u">i!i =i &('u)!i.

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2'n'-!,!n#u% &in'ni'( =i on#(o%u%F

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+i+#!, o&!(' on)u!(ii in+#(u,!n#! )! ,oni#o(i'(! i on#(o% '+u"(' i)!"%ini(ii ')!'#! '

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"%'ni&i'(!9 !!u#'(!9 ,'n'-!,!n# '% (i+u(i%o(9on#(o%9,oni#o(i'(! =i ('"o(#'(!.

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"u%i!.

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in#!(n' ion'%!.

Uni#'#ii C!n#('%! )! A(,oni'(!.

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un i' Uni#' ii C!n#('%! )! A(,oni'(! !+#! '+i-u('#* )! *'#(! /i(! i' )! A(,oni'(! ' +i+#!,u%ui

)! on#(o% &in'ni'( "u%i in#!(n )in ')(u% 2ini+#!(u%ui in'n !%o(9 '(! !+#! (!+"on+'i%* )!

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24/38

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+i+#!,!%o( )! in&o(,'>i!.

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Inteit#te# Un 'u)i#o( #(!ui! +* &i! )i(!# i on!+# n )!+&' u('(!' +!(iii%o(

"(o&!+ion'%!.

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&un)',!n#'%! '(! #(!ui! (!+"!#'#! )! *#(! 'u)i#o(i9n +o"u% )! ' '#in-! oi!#i!%! )! n'#u(*

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"(in u%#u(i i (!-%!,!n#*(i )i&!(i#!.

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u#i%i'#! "!n#(u ' +o%u>ion' "(o%!,!%! )! !#i* '%! unui 'u)i#o( &in'ni'( n#(;un 'nu,i# '. To#u=i

Co)u% &u(ni!'* un!%! n)(u,*(i (!&!(i#o'(! %' '"%i'(!' n "('#i* ' oi!#i!%o( =i "(ini"ii%o(

&un)',!n#'%! n !!' ! "(i!=#! un nu,*( )! +i#u'>ii +"!i&i! ! '"'( n "(o&!+i' )! 'u)i#o(

&in'ni'(.

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P'(#!' A '(! +! '"%i* #u#u(o( 'u)i#o(i%o( &in'ni'(i )'* nu !+#! '%#&!% +"!i&i'#F

P'(#!' '(! +! '"%i* )o'( 'u)i#o(i%o( &in'ni'(i n "('#i* "u%i*F

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'"%i'i%*9 )'* o(!+"un) on)i>ii%!9 =i 'u)i#o(i%o( &in'ni'(i +'%'(i'>i n "('#i* "u%i*

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o(-'ni' ii%o( n !!u#'(!' 'u)i#u%ui in#!(n. /!+(i! !(in !%! ,ini,! )! on)ui#* i ' #!"#*(i

"(iin) o,"o(#',!n#u%.

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In#!-(i#'#!' i,"%i* nu )o'( on!+#i#'#!'9 i =i )!+&*=u('(!' o(!#* ' '#ii#*>i%o( =i +in!(i#'#!'.

P(ini"iu% on!+#i#*>ii i,"un! #u#u(o( 'u)i#o(i%o( &in'ni'(i o%i-'>i' )! ' &i o(!>i9 on!=#i )in "un#

)! !)!(! in#!%!#u'% =i n!i,"%i'>i n on&%i#! )! in#!(!+!.

Au)i#o(ii &in'ni'(i =i )!+&*=o'(* '#ii#'#!' n )i&!(i#! i"o+#'! =i #(!ui! +*;=i )!,on+#(!!

oi!#ii#'#!' n i(u,+#'n>! '(i'#!.

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n#o,!+ +i#u'>ii &in'ni'(!9 !&!#u!'* +!(iii )! 'u)i# in#!(n +'u =i )!+&*=o'(* '#ii#'#!' '

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,'n'-!(i &in'ni'(i n in)u+#(i!9 o,!(>9 +!#o(u% "u%i =i n*>*,n#. /! '+!,!n!'9 !i i "(!-*#!+

"(o&!+ion'% "! !i '(! )o(!+ +* in#(! n '!'+#* "(o&!+i!.

In)i&!(!n# )! +!(iii%! &u(ni'#! +'u )! '%i#'#!' n '(! '>ion!'*9 'u)i#o(ii &in'ni'(i #(!ui! +*

"(o#!

n "(o!+u% )! +!%!#'(! ' +i#u'>ii%o( =i "('#ii%o( '(! +* &i! n ,o) +"!i&i #('#'#! n ')(u%

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'@ Au)i#o(ii &in'ni'(i +un# !"u=i uno( +i#u'>ii '(! i,"%i* "o+ii%i#'#!' !!(i#*(ii )!

"(!+iuni '+u"(' %o(. A!+#! "(!+iuni "o# '&!#' oi!#ii#'#!' 'u)i#o(i%o( &in'ni'(i.

@ Nu !+#! "o+ii%* )!&ini(!' =i "(!!n#'(!' #u#u(o( '!%o( +i#u'>ii n '(! "o# !i+#' '!+#!

"(!+iuni. n !%'o('(!' +#'n)'()!%o( "!n#(u i)!n#i&i'(!' (!%'>ii%o( '(! "o#9 +'u "'(9 ''&!#' oi!#ii#'#!' 'u)i#o(i%o( &in'ni'(i #(!ui! +* "(!'%!! '('#!(u% (!on'i%.

@ R!%'>ii%! '(! '( "u#!' "!(,i#! '"'(i>i' )! "(!i9 on&uii +'u in&%u!n>'(!' )in "'(#!'

'%#o( "!(+o'n! "!n#(u ' n*%' "(ini"ii%! "(iin) oi!#ii#'#!'9 #(!ui! !i#'#!.

)@ Au)i#o(ii &in'ni'(i 'u o%i-'>i' )! ' +! '+i-u(' * "!(+on'%u% i,"%i'# n +!(iii%!

"(o&!+ion'%! ')!(* %' "(ini"iu% oi!#ii#*>ii.

To#u=i9 +! '),i#! * "o# !i+#' 'nu,i>i &'#o(i ' *(o( '"'(i>i! "o'#! )!#!(,in' ' (!+"on+'i%i#*>i%!

unui 'u)i#o( &in'ni'( +* in#(! n on&%i# u +o%ii#*(i in#!(n! +'u !#!(n!9 )! un #i" +'u '%#u%. P(in

u(,'(!D

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)' n'=#!(! %' "o+ii%! "(!+iuni !!(i#'#! '+u"(' 'u)i#o(i%o( &in'ni'(i .

Unui 'u)i#o( &in'ni'( i +! "o'#! +o%ii#' +* '>ion!! on#('( +#'n)'()!%o( #!:ni! =i ; +'u

"(o&!+ion'%!.

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+#'n)'()!%! )! on)ui#* +o%ii#'#!.

n "(o!+u% )!+&*u('(ii '#ii#'ii "(o&!+ion'%! 'u)i#o(ii +! on&(un#* u +i#u'ii '(! "o# )!#!(,in'

'"'(ii' uno( on&%i#! )! in#!(!+!.

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A+!,!n!' on&%i#! "o# '"'(!' n#(;o '(i!#'#! )! &o(,!9 )! %' o )i%!,' (!%'#i n!n+!,n'#' %' 'u(i

!#(!,! )! &('u)' i '#ii#'i +i,i%'(!. E+#! i,"o+ii% )! n#o,i# o %i+#* )! +i#u'ii '(! "o#

)!#!(,in' '"'(ii' on&%i#!%o( )! in#!(!+!. Au)i#o(ii #(!ui! +* &i! n "!(,'n!n * i-i%!n#i i '#!ni

%' &'#o(ii '(! "o# )!#!(,in' on&%i#!%! )! in#!(!+!.

/i!(-!n' )! o"inii )in#(! un 'u)i#o( +'u un on#'i% i o '%#' "'(#! nu on+#i#ui!9 n +in!9 o

"(o%!,' )! !#i'. To#ui9 &'"#!%! i i(u,+#'n!%! n &i!'(! ' on(!# #(!ui! +* &i! !',in'#!

)! *#(! "'(i%! i,"%i'#!.

S! '),i#! "o+ii%i#'#!' !i+#!nii 'nu,i#o( &'#o(i9 '(! '"'( n 'u(i%!9 n) (!+"on+'i%i#'#i%!

'u)i#o(u%ui "o'#! in#(' n on#(')ii! u +o%ii#*(i%! in#!(n! +'u !#!(n! )! un #i" +'u '%#u%.

S! '),i#! "o+ii%i#'#!' !i+#!nii 'nu,i#o( &'#o(i9 '(! '"'( n 'u(i%!9 n) (!+"on+'i%i#'#i%!

'u)i#o(u%ui "o'#! in#(' n on#(')ii! u +o%ii#*(i%! in#!(n! +'u !#!(n! )! un #i" +'u '%#u%.

P(in u(,'(!D

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)! (u)!ni! +'u "!(+on'%! .E+#! n!!+'( )! ' )!+u('i! +'u o o"ini! "nQ %'

un "un# n '(! oi!#ii#'#!' +' "o'#! &i o,"(o,i+*

intimidare '#uni n) un 'u)i#o( "(o&!+ioni+# "o'#! &i ,"i!)i'# +* '>ion!!

oi!#i "(in in#!(,!)iu% un!i ',!nin>*(i9 (!'%! +'u "(!+u"u+!.

L' '"%i'(!' no(,!%o( )! on)ui#* "(o&!+ion'%* 'u)i#o(ii +! "o# on&(un#' u "(o%!,!%!

i)!n#i&i*(ii o,"o(#',!n#u%ui %i"+i# )! !#i' +'u +o%uion*(ii on&%i#!%o( !#i!. L' !',in'(!'

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"(o%!,!%o( i,"o(#'n#! )! !#i' 'u)i#o(ii #(!ui! +' (!+"!#! "o%i#i' !i+#!n#' ' o(-'ni'#i!i;

"'#(on9 n)(!"#'#' +"(! +o%uion'(!' uno( '+#&!% )! on&%i#!.

/'* +! )o!)!#! * on)u!(!' !+#! i,"%i'#* *n on&%i#9'u)i#o(u% #(!ui! +* (i)i! "(o%!,'

%' ni!%u% u(,*#o( +u"!(io( '% on)u!(ii.

n 'u%9 n) on)u*#o(u% )i(!# !+#! on)u*#o( !!u#i +u"!(io( ?)i(!#o( -!n!('% !#.@9

u(,*#o(u% ni!% "o'#! &i o(-'nu% !!u#i9 Con+i%iu% )i(!#o(9 ,!,(ii Con+i%iu%ui )i(!#o( '(!

nu "'(#ii"* n o(-'n!%! !!u#i!9 +'u ')un'(!' 'ion'(i%o(.

O(i! 'u)i#o( '&%'# %' un "o+# )! on)u!(! #(!ui! +* )!"un* !&o(#u(i "!n#(u ' '+i-u(' !%'o('(!' i

i,"%!,!n#'(!' n ')(u% o(-'ni'i!i +'%! ' "o%i#iii "(iin) +o%uion'(!' on&%i#!%o( !#i! !+#!in)i'#* n &i-u(' 1.$F

i-u(' 1.$ D +o%u ion'(!' on&%i#!%o( !#i! )! *#(! 'u)i#o(i !%'o('# )! 'u#o(H

O(i! 'u)i#o( '&%'# %' un "o+# )! on)u!(! #(!ui! +* )!"un* !&o(#u(i "!n#(u ' '+i-u(' !%'o('(!' i

i,"%!,!n#'(!' n ')(u% o(-'ni' i!i +'%! "o%i#ii "(iin) on&i#!%! !#i!.

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Pu#!(!' )! ' %u' ,*+u(i )i+i"%in'(! "o'#! &i +#'i%i#* "(in %!-i+%'>i! +'u )! R!-u%',!n#u% R!"u%iii

2o%)o' o(-'ni+,u%ui "(o&!+ion'%.

n ,u%#! >*(i9 ,*+u(i%! )i+i"%in'(! "o# &i %u'#! )! '-!n>ii %!-i+%'#i! '%#!%! )!# o(-'ni+,!%!

"(o&!+ion'%!. A+#&!% )! '-!n>ii )! (!-%!,!n#'(! "o# &i (!+"on+'i%! n o,un +'u +in-u(! (!+"on+'i%!

"!n#(u ,*+u(i%! )i+i"%in'(! +'u "o# o&!(i un "(o!+ )! !(i&i'(! ' ,*+u(i%o( )i+i"%in'(! )!


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'. )!&ini(!' "(ini"ii%o( &un)',!n#'%! n!!+'(! )!+&*u('(ii '#ii#'ii /i(! i!i F

. +#'i%i(!' no(,!%o( )! on)ui#* n )!+&*u('(!' '#ii#*ii 'u)i#o(u%ui in#!(n'n-'


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7. P(!!)!(i%! Co)u%ui +! '"%i* 'n-'


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'n-'


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). 'u)i#o(u% in#!(n'n-'


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17.3. 'n-'


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'u#o(i'(! ' on)u!(ii !n#i#*ii9 u !!"i' 'u(i%o( '(! (!"(!in#* o o%i-'i! "(o&!+ion'%* +'u

%!-'%*.

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