期刊名称：Studies and Scientific Researches: Economics Edition
印刷版ISSN：2066-561X
电子版ISSN：2344-1321
出版年度：2013
期号：18
页码：221-230
DOI：10.29358/sceco.v0i18.226
语种：English
出版社：University of Bacău
摘要：Considering the impact of risk factors in the economic environment,this study provides to all users of financial information a possible pattern for analyzing the financial equilibrium,designed to clarify the importance of dynamic analysis of indicators characterizing the financial equilibrium of an enterprise,expressed on absolute values,especially for managers in decision-making on future work,aimed at achieving pre-established strategic and tactical objectives.Practice has shown that the management cannot be based on intuition and routine but on a scientific analysis,on a thorough knowledge of the existing situation,as well as on the identification of vulnerabilities and opportunities for development.In order to promote a rational policy concerning business growth and achieving economic and financial satisfactory results,the company’s management grants a special importance to the financial diagnosis.The support of financial analysis is the balance sheet that allows developing financial diagnosis on the financial equilibrium conditions and creditworthiness,objectives that allow the evaluation of the independence of the firm and its market value.
关键词：balance sheet;financial equilibrium;liquidity;working capital;necessary working capital;net treasury
