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：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：In the current material we have tried a positioning of economic and financial analysis in relation to the
processes of control, audit and diagnosis of the activity of an entity based on the objectives and
methodology specific to each process. We have also underlined and bold the major role the financial
analysis plays in particular to meet the needs of decision-making of corporate governance through the
processes of control, audit and diagnosis that are exercised by it. We believe that such an approach is very
useful, knowing that very often in economic life these processes are not precisely defined and there are
errors in the usage of these terms without a consistent and accurate correspondence with reality. We refer
in particular to pairs of concepts such as analysis-diagnosis, control-audit and various combinations of
these terms.
