The economic and financial performance of the public sector institutions represents aparticularly current debate topic, receiving increasingly more attention both within the academicresearch and the practical activity, and, equally, an extensive and controversial subject, since it isstill very difficult to be identified and quantified. The economic and financial performance conceptwas developed in the public sector institutions on the background of the growing degree ofcomplexity in solving the problems they face, as a result of the consistent progress registeredtowards globalization as an overall phenomenon. Starting from the concept of performance ingeneral, the main objective of this paper consists in identifying, presenting and advancingconceptual meanings regarding the economic and financial performance of the public sectorinstitutions, through the delimitations and theoretical fundaments provided by the specialtyliterature. The paper is based on a quantitative research approach, aiming a deeper understandingof the debated concept.