Information disseminated through accounting reports in the public pension system makes the connection of over 8 million people (taxpayers and retired) and the state regarding its ability to meet the expectations for a reasonable income, that is set correctly for the period in which the age or ability to work do not allow them to work any longer. This paper proposes an investigation of public pension accounting system from the moment accrual accounting was adopted and until the present day, in the same time with the transformations that the public pension system has been subjected to and identify directions for its improvement, given the manifestation of Europeanization and Internationalization phenomena and the perfect character of any activity domain. In order to reach the goal, we had in mind: the national regulations on the public pension system and public institutions accounting, the international standards of accounting for the public sector, the opinions and ideas on this subject that were published in the specialized literature, the statistical and financial reports. The approach is one of an investigative nature, regulatory, and constructive which creates perspectives for an analytical exploring of the improvement possibilities of the public pension system and its accounting, both serving the public interest.
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