Some Accounting Aspects regarding the Elections Campaigns in Romania

The objective of this paper is to present the legal framework for financing the election campaigns in Romania and in the world. There are different systems of campaign finance across the world. Some of these systems rely mainly on private funds, some are based mainly on public funds, but most systems are a combination of both. In all cases a certain degree of limitations on contributions and expenditures are a standard characteristic of the campaign finance system. Limitations on contributions can be means to reduce the corruption and limitations on expenditures may be imposed to guarantee egalitarianism among the various political forces.