期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：1
语种：English
出版社：Ovidius University Press
摘要：Accounting and financial analysis had always a connection zone. Especially in recent years,financial analysis adapted and improved its methods and study processes regarding synthesis accounting documents,which provide database and information required for financial diagnosis,as the main instrument for assessing the financial situation of the company. The theories presented in this paper endorse the affirmation that “the analysis is a particular discipline”. It must be based not only on financial and accounting information,but it must also take into account the environment of the company,and how it is managed. The trends and processes of the economy tend to trivialize the relationship between accounting and financial analysis,by limiting the role of analysis to identifying,collecting,treating and explaining the accounting material.
关键词：accounting;financial analysis;financial statements;accounting information
