期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2013
卷号：1
出版社：Academica Brâncuşi
摘要：The annual financial situations represent the main source of information regarding the financial situation and the performance of any entity. The public character of the financial situations allows the presentation of the information to both the internal users and to the stakeholders too. This piece of information refers to the financial diagnosis of the entity , the evolution in time and space (as the reports are written and designed for each stage) of the patrimonial elements presented in the balance sheet, the evolution of the income, expenses and the results mentioned in the profit and loss account. The stakeholders in the private sector (shareholders, investors, clients, suppliers, creditors, banking financial institutions) and those in the private sector (government, central and local administration) analyze the financial situations published, in a simplified s form, in the Official Monitor before taking any decisions. The general research field of this paper refers to the presentation of the role and structure of the financial situations as well as a contrastive analysis of the annual financial situations realized by small and medium-sized companies as compared to the one realized by bigger companies. The authors use the theoretical approach to present the structure of the annual financial situations and to prove their importance in the process of Europeanization and globalization of the economy. The empirical approach has been chosen in order to compare the two categories of annual financial situations established according to different criteria such as size and national legislation.
