文章基本信息

标题：DOCTRINAL AND FINANCIAL ACCOUNTING ASPECTS REGARDING INSOLVENT ECONOMIC ENTITIES
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作者：Dumbravă Partenie Răchişan Paula Ramona Berinde Sorin Romulus Horja Ioana Monica
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The restructuring of economic entities is a phenomenon specific to market economy but highly evidenced in the context of the economic-financial crisis, particularly when the effects of the crisis manifest at a global scale. Thus, the phenomenon became significant throughout the World and it did not elude the Romanian economy. In this context we bring to your attention some general aspects of the economic entities‟ insolvency process. Irrespectively to the positive and negative effects of the economic-financial crisis, the insolvency phenomenon is still a major concern for economy specialists and not only.
关键词：restructuring, dissolution, liquidation, principles, accounts