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Some Aspects Concerning the Statement of the Cash-Flow Within the Public Entities


  • Florea Gheorghe

    () ("Petre Andrei" University of Iasi)


On the level of the enterprises, neither the balance sheet nor the results account have proved to be enough to serve as basic elements to professionals, especially to financial analysts, this being one of the main causes for the appearance of the treasury flows variability. As we all know, the Romanian rate setters have decided to translate this traditions on the level of the public sector, too, where the concept of result has been submitted to acerbic criticism However, the absence of a lucrative purpose does not spare public entities from focussing on their liquidities, but on the contrary we daresay that they should be constantly concerned with providing liquidity. Which is more, supplementing the balance sheet and the results account with a report of the changes that have occurred in the financial situation will help to further the interpretation of the values encompassed in the two annual/quarterly reports.

Suggested Citation

  • Florea Gheorghe, 2011. "Some Aspects Concerning the Statement of the Cash-Flow Within the Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 746-749, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:746-749

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    cash-flow; public entities;

    JEL classification:

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


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