Abstract:

A draft analysis of the Romanian economical life underlined a change of attitude and mentality. Profit is not the only criterion to measure the performance. The interest in financial flows, in  particular for the treasury flow and identifying its role of “blood which irrigates the social body of the enterprise” became a statement, both in the general frame as well as in the current administration of the enterprise. This explains the research interest to enrich the set of instruments and methods of analysis and administration of financial flows, of their nature, of their hierarchy and their connection with the other components of enterprise administration.This article develops the issue of financial flows analysis and administration instruments in the context of international accountancy normalization.