文章基本信息

标题：Fiscal Management between Fiscality and Accounting
本地全文：下载
作者：Pintea Mirela-Oana
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：The existence and functioning of economic entities take place in an environment where the state through its fiscal institutions,makes its presence felt strongly and continuously through a number of laws,decrees,regulations,orders,circulars issued,published,repealed wholly or partially,republished,added,revised,refined or suspended. So,we can say with certainty that taxes influence economic decisions taken on every day base. Therefore in the management of a company has its defined place the fiscal management,that involves managing the fiscal side of the activities within the entity. Through this study we try to present the concept of fiscal management,concept insufficiently discussed in the literature,concept that is at the convergence between fiscality and accounting.
关键词：fiscality;accounting;business management;fiscal management.