文章基本信息

标题：THE ECONOMIC ANALYSIS AND THE IMPROVEMENT OF THE PROFESSIONAL REASONING IN THE EVALUATION OF THE PROPERTY
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作者：Birsan, Mihaela ; Balan, Irina
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2009
卷号：05(534)(supplement)
期号：05(534)(supplement)
页码：248-255
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The economical financial analysis assures in the process of evaluation the realization of three purposes: the understanding of the relations that exist between the profit and loss elements and those related to audit, inclusively those of the tendencies manifested in the long run for the appreciation of the inherent risks in the enterprise's activity, as well as of the future financial performance perspectives; the comparison with similar enterprises in order to establish the risk and value parameters; the correction of the financial historic situations in order to estimate the economic abilities as well as the perspectives of the enterprise. In the context of the globalization the analyst-assessor needs to be familiarized with the norms of evaluation, accounting, financial reporting, regional and international audit, the establishment of the new concepts and methodologies that are considered to be the basis of the economic elaboration and interpretation of the financial economical reporting (equitable value, actualized value, financial assets), the depth of the evaluation norms (indirectly the accountant and audit ones) applicable in Romania in order to apply correctly the practice and to increase the quality of the professional reasoning.
关键词：the economical financial analysis; audit; evaluation; analyst; property.