期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：2
语种：English
出版社：Ovidius University Press
摘要：In terms of recording substantial improvements in communications,technology and economy,the interest in accounting information tends to become increasingly larger. Because of trade barriers disappearance and intensifying international economic competition,macroeconomic data and general informations are not sufficient to substantiate the decisions. The attention is directed to specific informations about enterprises,in the interest zone of investors. In this context,the balance sheet has a major role as a tool that reflects the company’s financial position. Through the balance sheet as synthesis document,can be presented systematically,in a desired structure or imposed by accounting settlements,the patrimonial assets and liabilities. Through analysis and interpretation,the balance sheet values get their real meaning,able to provide relevant informations about the company’s financial position. Even if the balance sheet presents some limits,the dynamic analysis of several successive balance sheets can be a basis for designing the forecast balance sheets,thus contributing to the financial decision and conduct of business in the future. In this way,the balance sheet will ensure transparency and quality of information on the company’s financial position.
关键词：balance sheet;financial position;financial position analyse;annual financial statements;users
