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：138-146
语种：English
出版社：Academica Brâncuşi
摘要：In the present,risks are always present,but this thing doesn’t mean that the society can’t carry on the economic activity in conditions of a favorable result.Through the risks to which the entity is subject,an important place is the risk of bankruptcy.The level of this risk can be determined by using of large number of liquidity and solvability indicators on the base of dates from the balance of accounts and from the profit and loosing cont.In this paper is analyzed by comparison the risk of bankruptcy of companies listed at Bucharest Stock Exchange from three sectors of activity: production,commerce and tourism.It is analyzed the evolution of score Z,indicator representative for the risk of bankruptcy,on a period of 14 years (2002-2015),enough for every society and sector.The sample of 15 enterprises has been formed on basis of information available for this research.After analysis of results,we notice that the best results concerning the risk of bankruptcy are recorded in the commerce sector and on the last place is situated the tourism sector.In an future approach we will continue the research on a larger number of enterprises,and we will analyze the cause that lead to bankruptcy of societies,emphasizing to elaborate a systems which lead to a lower level the risk of bankruptcy.
关键词：risk of bankruptcy;sector;comparative analysis;liquidity;solvency.
