标题：THE RELATIONSHIP BETWEEN FINANCIAL MANAGEMENT AND THE INFORMATION SUPPLIED BY ACCOUNTANCY IN THE PROCESS OF SUBSTANTIATING THE FINANCIAL DECISIONS AT THE LEVEL OF AN ECONOMICAL ENTITY
期刊名称：The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration
印刷版ISSN：2066-575X
出版年度：2009
卷号：9
期号：2(10)
页码：238-243
出版社："Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration
摘要：The present paper outlines the relationship that exists between the financial management and the accountancy science regarding decision making mostly of financial order. The paper called “The relationship between financial management and the information supplied by accountancy in the process of substantiating the financial decisions at the level of an economical entity” is structured into three parts, starting from an general view of what financial management is, followed by the information supplied by accountancy used in making mostly financial decisions, because it consists the purpose of this paper also. The third part refers to the types of decisions which can be made as a consequence of analysis of an economical entity from the financial management point of view but also of the information from accountancy. From the financial management point of view, decisions are clearly stated, the specialty literature offering a plenitude of information regarding types of decisions, on what are them substantiated and what is their concrete form after applying them. From the accountancies point of view decisions are based on the interpretations of the annual financial statements, which offer us a clear and faithful image over the analyzed economical entity. The finality of the paper are the conclusions based on the analysis, which is composed of a summary appreciation of the types of decisions that can be taken in an economical entity after analyzing the information from accountancy and having at hand the organization of the financial management of the economical entity. Also, we want to outline the importance of having an organized financial management whose results to take into account in the economical entity, as well as the importance of correctly producing the annual financial statements, these being of a great influence, both positive and negative, of the financial decision making system.
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