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：2008
卷号：8
期号：1(8)
页码：129-135
出版社："Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration
摘要：The quality of communication and dialogue, both in the process of production and of using the accounting products, depends on the culture, more specific on the accounting culture, in the position of crucial vectors in the economical – social system, with impacts in the group behavior, both inside the system and in the relations between the systems. The annual financial statements represent a social system of information, intensified by a practice of many centuries, in order to fulfill the quest of information for those using the information, requests determined by social and political stakes. The varied socio- professional categories build and use in a total different manner the annual financial reports of an industrial unit. Due to the fact that their demands and the interests are contradictory, it is necessary to create standards to establish a common language in order to describe the accounts, financial operations in the evolution of the industrial unit. The structural elements of annual financial statements are actually the means to facilitate the conveying of information required by the users. The image of the annual financial statements influenced by the need of knowledge and administrational management become communicational ground both within the industrial unit and among the external relations, becoming the main source of supplying the national statistics as well as of the economical politics of the state, providing the useful information for adopting the chosen strategies.
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