Diagnosticul financiar-contabil al întreprinderii în condițiile unui risc ridicat de insolvabilitate [Articol]

Abstract

The existence and the viability of an economic entity under the financial crisis is linked to risk.. The risk of occurrence of unforeseen external financial factors that could disturb the financial position of a company is commensurate with the increasing financial instability at the macroeconomic level. This justifies the interest of financial analysts and auditors to develop coherent and objective methods to diagnose the risk of insolvency of the firm. The knowledge of crisis management is necessary and should be applied for all business structures and levels in order to identify the risk of business insolvency. Diagnosis and analysis of insolvency risk can prevent the occurrence of financial difficulties, and in the case if the companies are already in difficulty may help identify methods for their restructuring. The purpose of this article is to provide an insight on aggregate methods of diagnosing the risk of insolvency.