Abstract:

The social partners of the enterprises, in their position of users of the financial information are more and more interested by the flows fluidity, by the enterprises capacity to ensure a fast rotation speed of the capitals and by its capacity to create added value. The financial-accountancy information cannot answer such requirements, as it is supplied by a commitment accountancy, specific to the enterprises of countries with closed economies or /and in transition, mainly based on profit. This is why the economical operators and the administrations of the countries in transition strive to apply a favorable framework to produce and value the reliable financial information, with the purpose of knowing the origin and evolution of the financial flows, their relations to the performance, to the stability and development strategy of an enterprise. This article develops the issue of financial flows and their part in the development of the enterprises.