Calitatea informatiei financiare - imperativ pentru unitatile turistice
THE QUALITY OF THE FINANCIAL INFORMATION – AN IMPERATIVE FOR THE TOURISM UNITS

Summary/Abstract: The financial information represents a specified economic information, resulting from processing through proper methods and instruments of the data provided by the accounting department. This type of information is precise, complete, real and operative representing the support of the economic decisions taken by the managers. It is no doubt that the financial information represents one of the main information sources for any decisions based process. An important demand that must accompany the qualitative characteristics of the financial information is also the acceleration of the publishing process. An accelerated publishing process it is based on the communication policies that shouldn’t threat the financial information as a simple legal act but as a response to the user’s public demand. The increase complexity process must be reflected in the same time with the increased rithm of information perisability that should lead to shorter publishing terms.

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