期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2019
期号：3
页码：122-127
语种：English
出版社：Academica Brâncuşi
摘要：Financial accounting diagnosis is a process,a complex action that involves the identification of the existing dysfunctions at the entity level,the calculation,the measurement and the determination of their influence on the economic-financial activity,but most importantly the prescribing the therapy,or eliminating potential disturbing factors.The purpose of this article is to illustrate the role of financial-accounting diagnosis in monitoring the health status of economic entities.The research results highlight the major importance of diagnosis as a complex tool for verifying the functionality of an entity used to identify elements that impede the proper course of action by identifying signs of aggravation of the financial health of the entity and prescribing the treatment necessary to carry out within normal limits activity and improvement,providing a specialized insight into the entity's course over a given period.Diagnosis is an important activity that should be done at the level of each entity throughout the entire economic activity,thus leading to the good course of activity.
关键词：financial accounting diagnosis;strengths;weaknesses;financial health of the entity
