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Own Financial Control - Advance Operation the Relevance of Financial - Accounting Information to Public Enterprises

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  • Cristian Florin Gheorghe

Abstract

Irrespective of typology and manifestation, control is the managerial tool through which the public enterprise benefits from efficient management of its own assets, debts and households, and at the same time it protects its public and private wealth. Moreover, control is the overall decision support, although the actions are individual. Between corporate governance, own financial control and relevant financial and accounting information a relationship of interconditionality is created so that the relevance of financial-accounting information enhances the quality of corporate management through economic and financial control and, in the context of substantiating its decisions and operationalising, the financial and accounting information relevant governance determines good governance that ensures both the protection and the harmonization of economic interests.

Suggested Citation

  • Cristian Florin Gheorghe, 2019. "Own Financial Control - Advance Operation the Relevance of Financial - Accounting Information to Public Enterprises," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(3), pages 32-43, September.
    • Handle: RePEc:khe:scajes:v:5:y:2019:i:3:p:32-43
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    More about this item

    Keywords

    Proprietary financial control; public enterprise; relevance of financial-accounting information; corporate governance; efficient management; corporate governance; assets; debts and equity;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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