文章基本信息

标题：Quality Control of Accounting Information Provided by Annual Financial Statements
本地全文：下载
作者：Bulgariu Cătălin ; Costuleanu Carmen Luiza ; Calistru Roxana Angela 等
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：Continuous improvement of business environment is a key priority of governments to strengthen the functioning of market economy. In this context,the general framework of accounting and financial auditing accounting improves continuously its information quality by applying the accounting rules in accordance with EU Directives (the Fourth and Seventh). For analyzing a company's overall efficiency is particularly important the quantity and quality of existing information of financial-accounting nature existing at a time into the economic system of an enterprise,preferably at levels becoming more analytical. The financial statements of a company are the most important means by which accounting information is made available to decision makers. Therefore,companies publish their financial statements in a more explicit manner,as to be understood by the interested reader. Responsibility for annual financial statements to be in accordance with accounting regulations consistent with European Directives enter the entity's management and is communicated by a written statement attached thereto. Success in accounting is influenced to a great extent by the quality of human resources and their competency. Annual financial statements are drawn up and presented yearly and have the purpose to meet the common informational needs of users. Auditing annual accounts raises the degree of credibility and relevance of the information presented by financial balances. Control is a really effective contributing factor in maintaining activities at an operational level,and in the intelligent and competent solving of issues related to development and economic growth.
关键词：improvement of business environment;accounting rules;EU Directives;accounting information.