his project will try to reveal the present situation of the organization and leading of the financial administration book-keeping in public institutions. I have chosen this subject according with its actual state and the fact that there are public institutions which develop also economic activities in terms of the law. To conclude I can mention that the organization and leading of the financial administration book-keeping is not absolutely necessary, I propose the elaboration of a certain law which takes account of the specific character of the activity developed in public institutions.