期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2019
卷号：19
期号：2
页码：869-878
语种：English
出版社：Ovidius University Press
摘要：Due to the fact that the results obtained and those expected are permanently under the influence of unforeseen events that may occur at any time of the activity of an economic operator, in the competitive economy, the viability of any business is linked to risk. The risk is related to uncertainty, which expresses a state of uncertainty regarding the future. In the paper, the authors try to present by statistical methods, respectively by the method of scores and by the method of financial diagnosis, an analysis regarding the risk of bankruptcy based on the financial-accounting function, which mainly focuses on profitability and risks. Within the financial-patrimonial analysis of an economic entity, a particular place is occupied by its ability to be solvable, but without losing sight of the risk analysis of bankruptcy. The authors believe that any activity involving a consumption of capital is subject to risks that accompany profitability. The paper concludes with the authors’ conclusions regarding the need for bankruptcy risk analysis.
