文章基本信息

标题：Vulnerabilitatile Informatiei Financiar-contabile In Economia De Piata / Vulnerabilities Of Financial And Accounting Information In Market Economy
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作者：Dr. Veronica Adriana Popescu – Academia de Studii Economice – Bucuresti
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2006
卷号：1
期号：8
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：It generally considered that an irony of or times, in a world where daily activities are being monitored by thousands of satellites and the use of informatics can be encountered at each and every step, enabling the process meant to gather, accumulate, transmit and modify an impressing amount of data, is that the precision of economic and financial data still remain tributary to the rapports’ referential and to the techniques used in order to manipulate data. Nowadays, despite all the information sources, the financial and accounting information remain the most useful data, being able to reflect the economic activities and its results. All these aspects are very important not only for the managers of a company, but also for other entities, such as suppliers, clients, employees, investors, banks, state institutions and so on. The paper emphasizes several methods used in order to manipulate results, trying to identify the main vulnerabilities of the economic and financial information in general.
关键词：data; financial and accounting information.