文章基本信息

标题：THE QUALITY OF THE ACCOUNTING IN FORMATION PROVIDED BY THE FINANCIAL REPORTING – FACTOR FOR THE ECONOMIC GROWTH AND THE ENTITIES COMPETITIVENESS
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作者：Manolescu, Maria ; Roman, Aureliana Geta
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2007
卷号：11(516)(supplement)(vol2)
期号：11(516)(supplement)(vol2)
页码：355-360
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Starting from our country status of an European Union Member State, based on which the observance of the European regulations provisions (the Treaty for the EC Establishment, regulations, directives etc) published in the European Union Official Journal, are applicable to the Member States in accordance with the terms an d requirements established by these, we consider as being useful to the national economic environment to make an analysis of the provisions in parallel with an analysis of the national requirements in the area. The purpose of these analyses is directed first to a correct understanding of the national legislation as well as its consolidation and coherence in order to increase the capacity for their correct application by the stakeholders. The responsibilities contained by the accounting legislation concerning the quality of the information provided by the financial reporting, in order to ensure a proper protection of the users, as well as the new elements on audit committees, internal audit as well as those concerning the corporate governance in general, are elements which naturally imply analyses and debates of the professionals in the area.
关键词：financial reporting; corporate governance; audit committee; internal audit; acquis communitaire.