期刊名称：European Journal of Business and Social Sciences
印刷版ISSN：2235-767X
出版年度：2014
卷号：3
期号：08
页码：53-63
出版社：European Society of Business and Social Sciences
摘要：This study focuses on aspects related to the financial equilibrum, examined in the case of 64 companies listed on the Bucharest Stock Exchange, based on their income statement and balance sheet. The aim of this study is to provide a basis for the study of financial equilibrium, for which the treasury indicator was especially taken into account, while carrying out a case study on a sample of companies listed on the Bucharest Stock Exchange. In its introduction, this study presents the objectives, the research methodology and the novelty brought by it, while reviewing the scientific literature. In the case study we have presented the method of determining the net working capital, the need for working capital and, eventually, the net treasury. Further study of the indicators influencing the financial equilibrium shows, in the case of the analysed companies, a very strong relationship between the size of the company and its equilibrium on one hand, and between the company’s own funding sources and balance or deficit, on the other hand, a positive or negative and also incentive issue for investors.
关键词：financial equilibrium; net working capital; the need;for working capital; net treasury; Bucharest Stock Exchange
