期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2017
期号：6
页码：125-130
语种：English
出版社：Academica Brâncuşi
摘要：An enterprise evaluation is a central object for Romanian specialists from various fields of activity,not only needed in privatization of commercial companies,but also in the process of transition to market economy.Thus,the problem of knowing the most accurate value a company is placed when a securities issue takes place,o sale of assets or when the reorganization process is triggered legal liquidation of an enterprise;in these situations it is necessary to establish the value of the firm not only in terms of the value of fixed assets and but also depending on the future capacity of the enterprise to generate profit.The case study refers to the evaluation of the Gorj Hotel in Targu Jiu,where the financial situations were relevant and underpinned by the correct evaluation of the SC Gorjul SA patrimony.
关键词：enterprise evaluation;financial statements;value a company;market economy.
