Abstract
The mission of universities and their public recognition as a provider of quality education has changed
significantly over the centuries. Making a real quality of education in universities has made legislative basis. This stage
requires a strong, accurate knowledge and their application by universities, students and executives factors ministry. In
this context, correct information to all stakeholders and decision-makers with a set of standards and recommendations
to really contribute to quality assurance becomes an immediate need. It is mandatory to take the constructive decisions
in all academic structures designed to ensure and assess the quality and conservation values and experience to date of
the institution empowered to ensure this fundamental parameter of education and its financing.
The diversity of higher education pathways that facilitate insertion of the graduate labor market is a recognized value
of the European Higher Education Area, but the understanding of how to implement / manage this diversity, in terms of
socially recognized needs to be commonly accepted quality standards the content of education, still remains to be a
concern for many academic communities collateral or an enigma.
Public higher education institutions are established in order to produce public services (education, research)
quality (which can be measured by various indicators). To achieve this, they use limited public financial resources,
subject to strict rules, especially when it comes to the budget.
Key words: synthetic accounts, students - third parties creditors, student scholarships, grants for the purchase
of computers, students - third debtors