文章基本信息

标题：The Financial Diagnosis – Component of the Global Diagnosis and Instrument of the Financial Analysis
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作者：Ştefăniţă Şuşu ; Mihaela Bîrsan
期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2009
期号：2
出版社：Dunarea de Jos University of Galati
摘要：Considering the general point of view, the concept of diagnosis has assumed the identification of disfunctionalities specific to its activities, as well as the analysis of facts and responsibilities, identification of causes and measurements that have to lead towards the improvement of the economical-financial situation.Of the same mind, other specialists in the field have been aware of this, and whom opinion is summarized to the fact that analysis of a diagnosis has assumed the localization of symptoms, of disfunctionalities related to a company, the research and analysis of facts and responsibilities, identification of causes specific to disfunctionalities, the elaboration of certain programs of activity, where the recovery or amelioration of performances is being assured by using their practical applying.As a matter of fact, performing a company’s diagnosis can be motivated not only by the situation where this shows difficulties, or disfunctionalities respectively, but also when an enterprise proves a health state, but wishes its improvement.
关键词：global diagnosis; financial diagnosis; financial analysis; enterprise.