ACCOUNTING INFORMATION BETWEEN ECONOMIC DECISION AND FISCAL MANAGEMENT IN THE ENTERPRISE LEVEL

Abstract

Anchored in reflecting reality, as secular science and practice, accounting has demonstrated continuously opening towards progress and social involvement. The information provided by operators underlie the economic and political decision of a wide range of users. The variety of funding determines the specific behavior of the company. In an economic environment with largely financing through bank loans, companies and their creditors directs its decision in particular on collateral, receivables and payables at a time. In an environment with its own financing, the interests of users of accounting information is moving mainly on growth equity, results and cash holdings.

Keywords

• accounting information
• tax system
• tax management
• state budget
• financial revenues
• patrimonial
• financial and fiscal situations