期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2006
卷号：XV
期号：02
页码：508-511
出版社：University of Oradea
摘要：The quantity and quality of the information supplied by the accountancy directly influence the quality
of the decisions taken in the patrimonial unit. The accounting information is provided in the form of
synthetic financial documents that reflect in a clear, reliable and full manner the economical and
financial situation of the patrimonial unit. These financial and accounting documents are called
annual financial situations.
The improvement of the informational system also determined the accounting improvement as major
provider of economical and financial information.
