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Revista Romn de Statistic nr. 5 / 2009

SUMAR / CONTENTS 5/2009

REVISTA ROMN DE STATISTIC

www.revistadestatistica.ro

ORIENTRI STRATEGICE ALE SISTEMULUI STATISTIC EUROPEAN

STRATEGIC GUIDELINES OF THE EUROPEAN STATISTICAL SYSTEM 12Prof. univ. dr. Vergil VOINEAGUConf. univ. dr. Daniela TEFNESCUEc. Ilie DUMITRESCU

RELATIV I SUBIECTIV N METODELE DE EVALUARE 20 RELATIVITY AND SUBJECTIVITY OF THE ESTIMATION METHODS 30

Prof. univ. dr. Ana MORARIU

Lector univ. dr. Cornel Dumitru CRECANAsist. univ. dr. Flavia STOIANAcademia de Studii Economice Bucureti

DIAGNOSTICUL SNTII FINANCIARE A FIRMELORCOTATE PE PIAA DE CAPITAL PRIN ANALIZAFUNDAMENTAL 39

DIAGNOSIS OF THE FINANCIAL HEALTH OF THE FIRMS THAT ARERATED ON THE CAPITAL MARKET THROUGH THE FUNDAMENTAL ANALYSIS Lector univ. dr. Gabriela MUNTEANU

Universitatea Andrei aguna - Constana

CONSIDERAII PRIVIND MANAGEMENTUL SCHIMBRII LA NIVELUL ORGANIZAIILOR PUBLICE 53

MANAGEMENT OF CHANGE IN PUBLIC ORGANIZATIONS 58Conf. univ. dr. Nicu MARCUConf. univ. dr. Marian SIMINICLector univ. dr. Daniela GIURESCUUniversitatea din Craiova

CONCEPTUL DE CULTUR ANTREPRENORIAL N INSTITUIILE UNIVERSITARE ROMNETI 63

ENTREPRENEURIAL CULTURE IN ROMANIAN ACADEMIC INSTITUTIONS

Prof. univ. dr. tefan STANCIULector univ. dr. Mihaela Alexandra IONESCULector univ. dr. Dan STNESCUcoala Naional de Studii Politice i Administrative, BucuretiAsistent univ. drd. Lavinia tefania OAN

Academia de Studii Economice Bucureti

CERCETARE STATISTIC DE INTERES NAIONAL: ANCHETA STRUCTURAL N AGRICULTUR 79

Laureniu GUESCU

LUCRRI REGSITE VIAA I OPERA LUI DIONISIE POP MARIAN 82

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Romanian Statistical Review nr. 5 / 20092

Revista Romn de Statistic, editat de Institutul Naional deStatistic, este unica publicaie de specialitate din ara noastr, ndomeniul teoriei i practicii statistice. Articolele publicate se adreseazoamenilor de tiin, cercettorilor, precum i utilizatorilor de date iinformaii statistice interesai n lrgirea i aprofundarea orizontuluicunoaterii prin asimilarea noiunilor de specialitate, abordarea de noilucrri i studii de referin pe care s le aplice ulterior n domeniul ncare i desfoar activitatea. Prin prezentarea unor lucrri tiinifice

i de promovare a culturii statistice, necesar n economia de piafuncional, revista se dorete a fi un spaiu propice schimbului de ideii, totodat, o provocare. Orice studiu sau opinie care poate contribui ladezvoltarea gradului de nelegere a statisticii ca tiin este binevenit.

The Romanian Statistical Review, published by the NationalInstitute of Statistics is the only specialized statistical publicationin Romania in the field of statistical theory and practice.The articlespublished apply to the scientists, researchers, and users of data andstatistical information, interested in enlarging the knowledge horizonacquiring specialty notions, approaching new work papers and referencestudies, to apply them further in their own field. Through the presentationof some scientific paper works and statistical culture promotion,necessary for a functional market economy, the review wishes to bea favorable space for exchange of ideas and a challenge at the sametime. Any study or opinion that can contribute to the development of theunderstanding degree of the statistics as a science is welcome.

La Revue Statistique Roumaine, edite par lInstitute Nationaldes Statistiques, est lunique publication de spcialit de notre paysdans le domaine de la thorie et de la pratique statistique. Les articlespublis sadressent aux scientifiques, aux chercheurs, ainsi quauxutilisateurs de donnes et dinformations statistiques, interessde dvelopper leur horizon de conaissances avec des notions despcialit, avec de nouveaux travaux et tudes de rfrence quon les

applique ultriorement dans le domaine dans lequel ils droulent leuractivite. Par la prsentation des certaines ouvrages scientifiques etde promotion de la culture statistique, ncessaire dans lconomie demarch fonctionelle, la Revue se dsire etre un espace propice pourlchange des ides et en meme temps, une provocation. Chacunetude et opinion qui peut contribuer a la dveloppement du degr decomprhension de la statistique comme science est bienvenue.

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Revista Romn de Statistic nr. 5 / 2009 3

Orientri strategiceale Sistemului Statistic

EuropeanProf. univ. dr. Vergil VOINEAGUConf. univ. dr. Daniela TEFNESCUEc. Ilie DUMITRESCU

Abstract

Pe plan mondial situaia devine din ce n ce mai complex iinterdependent; tendinele generale europene au impact asupra cererii,n cretere, de date i informaii statistice oficiale i asupra producerii lor,exerciiu care devine tot mai dificil, inclusiv din punct de vedere conceptual.

Considerm c este fireasc ntrebarea statisticienilor europeni (ipreocuparea deopotriv a statisticienilor romni):producem toate statisticileoficiale necesare pentru ca societatea s se poat confrunta n cunotin de

cauz cu problemele noi, complexe ale prezentului? Care sunt problemele?

Care este politica i strategia gndit de decidenii Sistemului StatisticEuropean pentru a rspunde comandamentelor viitorului?

Cuvinte cheie: globalizare, migraie, comunicare, mediul nconjurtor.

Provocri asumate de Sistemul statistic internaional i european

Sistemul Statistic European semnaleaz ca probleme n actualitate,preluate pe agenda de lucru a statisticii internaionale, comunitare i astatisticilor oficiale naionale: globalizarea, schimbrile demografice imigraie, cunoaterea i comunicarea, schimbrile climatice i protejarearesurselor naturale.

Globalizarea genereaz provocri ce trebuie asumate de statistic nmaterie de concepte, metode, procese de producie, produse i servicii statistice.Impactul globalizrii este resimit n domeniile social i de mediu, dar i n celeconomic, ceea ce oblig revizuirea unora din conceptele statistice (teritorialitatea,unitatea local etc.) i regndirea fenomenelor care anterior erau consideratea avea o importan sau o relevan minor (precum proprietatea strin -ninteriorul i n afara UE- externalizarea, acordurile comerciale etc.).

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Schimbrile demografice i migraia au existat dintotdeauna, darastzi aceste fenomene par a se produce cu o mai mare intensitate n ntreagaUniune Europeana. De asemenea, schimbrile sociale implicate par a fi mairapide i mai profunde, cel puin n comparaie cu a doua jumtate a secoluluitrecut: condiiile generale de trai sunt n schimbare; sistemele de asigurrisociale se afl sub presiune; structurile pieei muncii sunt mai variate (o maimare flexibilitate, activiti contractuale temporare etc.); infrastructurile publice (reelele tehnice, sistemele de sntate, sistemele educaionale sauinstituiile culturale) trebuie adaptate. Avnd n vedere c adaptrile politicei economice au un impact asupra structurilor sociale (familie, gospodrii)i asupra comportamentelor sociale (ciclul existenial sau stilul de via, n

special fertilitatea), interdependena factorilor sociali, economici i politici adevenit mult mai complex i prin urmare mai dificil de gestionat.

Pentru statistica social n general i statistica migraiei n particular,instrumentele utilizate n prezent trebuie adaptate, n special pentru a cretecapacitatea de rspuns rapid a statisticii. Trebuie construite relaii bune cupartenerii administrativi (de exemplu cu deintorii de registre ale populaiei).n acelai timp, trebuie revizuite o serie de concepte: unitatea relevant dinpunct de vedere social ar putea s nu fie ntotdeauna gospodria, ci individulsau familia. Trebuie gndit distincia ntre migraie i alte micri demografice(de exemplu migraia sezonier a persoanelor care se pensioneaz). Pentrustatistica pieei muncii n particular ar putea fi necesar studiul de detaliu al

aspectelor demografice (istoricul migraionist) i, n acelai timp, al aspectelorlegate de munc (de exemplu calitatea muncii, durata i tipul contractului,acordurile privind timpul de lucru). Definiiile internaionale ale ocuprii(i implicit ale omajului) vor trebui probabil completate cu definiii care spermit o nelegere clar a subocuprii sau a ocuprii inadecvate.

Cunoaterea a devenit o for motrice important pentru schimbrilela nivelul societii i influeneaz toate aspectele vieii. Statisticienilor li se ceres clarifice acest fenomen: cum sunt produse cunotinele, cum sunt dobndite,acumulate, evaluate, stocate, distribuite, schimbate, utilizate, transformate ninovare i ct de mult valoreaz? n strns legtur cu cunoaterea se aflcomunicarea, care s-a schimbat considerabil din punct de vedere al modului,coninutului sau sferei de cuprindere, fiind unul dintre factorii cheie care staula baza importanei crescnde a cunoaterii.

Sarcina statisticii este aceea de a conceptualiza, nregistra i, n celedin urm, de a descrie multiplele faete ale cunoaterii n form statistic.Pentru aceasta, trebuie revizuite statisticile privind cercetarea, dezvoltareai inovarea, educaia i instruirea, piaa muncii, comerul i finanele. Estedeosebit de important legtura cu stocurile i fluxurile sistemelor contabile.

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Pentru c activitatea nu poate fi limitat doar la aspecte economice (orict deimportante ar fi ele) va trebui luat n calcul deschiderea conceptelor legate destocul de capital ctre aspecte mai mult sau mai puin tangibile ale cunoaterii.Abordrile vor trebui s acopere societatea civil n ansamblul ei. Aceastapresupune att revizuirea statisticilor cu privire la sntate i cultur, ct ielaborarea de concepte adecvate pentru capitalul social i uman.

Schimbrile climatice i protejarea resurselor naturale facsubiectul unor intense discuii la nivel mondial. Agenda politic face referirela poluare, n special cu privire la emisiile gazelor cu efect de ser, caretrebuie s fie reduse, i la consumul de energie ce trebuie eficientizat. Trebuiemeninut biodiversitatea i conservate stocurile biologice. Cum problemelede mediu nu pot fi doar n atenia politicilor naionale, o parte nsemnat apoliticilor de mediu aparin cadrului general de politici al Uniunii Europene.O baz statistic solid este important pentru implementarea acestorpolitici, evalund eficiena lor i consecinele economice i sociale generatede acestea, ceea ce necesit o descriere adecvat a relaiei ntre sistemulde mediu i sistemul economic i social. Conturile economice i de mediuintegrate ofer un cadru ideal pentru legarea datelor privind mediul de altestatistici economice i sociale, dar sunt i conturi specifice precum celepentru transport, ap i agricultur, conturi generale pentru ecodiversitate sauecosisteme. Nimic din toate acestea nu poate fi rezolvat n afara legturilorn plan statistic ntre partenerii naionali i europeni (ageniile de mediu sau

alte organisme implicate).Trebuie s recunoatem c toate aceste provocri pentru statisticainternaional, cea european, dar i pentru statisticile naionale sunt dificil degestionat i pot fi soluionate doar n contextul unor politici statistice coerentece nu pot fi implementate doar de Comisia European n baza competenelorsale. Toi partenerii relevani, n spe Institutele Naionale de Statistic, arurma s contribuie la construcia noului eafodaj, mai eficient, al sistemuluistatistic european de o manier bine coordonat.

Reacia Sistemului Statistic European versus provocrile n actualitate

Era firesc ca EUROSTAT (Biroul de Statistica al Uniunii Europene) mpreun cu Institutele Naionale de Statistic ale statelor membreUE s-i pun problema conturrii de posibile msuri pentru un viitorpe termen scurt i mediu, msuri enunate sub form de recomandrii aciuni. Am ales s prezentm toate aceste linii directoare de aciune nplan european, care, n mod firesc, vor avea un impact semnificativ asupraSistemelor statistice naionale.

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Recomandarea 1: Sistemul Statistic European (SSE) i propunes aib o capacitate strategic permanent i sistematic

Aciunea 1: Instituirea unui grup de strategie al SSE care s raportezeComitetului pentru Programul Statistic (*(*) Comitetul de Program Statistic(CPS) este actualmente principalul organ de decizie al Sistemului Statistic

European, prezidat de Eurostat si alctuit din conductorii Institutelor

Naionale de Statistic ale statelor membre UE. CPS decide aspra programelor

statistice anuale i multianuale i pune n discuia conductorilor institutelor

de statistic problemele strategice ale Sistemului Statistic European)(respectiv Comitetului SSE, ca succesor al Comitetului pentru ProgramulStatistic). Grupul de strategie ar fi cel mai n msur s realizeze exerciiiprospective, constnd n analiza condiiilor de producie ale statisticii (tehnice,organizatorice i materiale, sarcina de rspuns i costurile bugetare) i analizanevoilor utilizatorilor (europeni i naionali, publici i privai). Asemenea studiiprospective, realizate sistematic, vor face SSE mai receptiv la schimbare.

Aciunea 2: Discutarea periodic a problemelor strategice ale statisticiin cadrul Comitetului pentru Programul Statistic;

Aciunea 3: Iniierea de dezbateri periodice, n cadrul crora statisticaeuropean i naional s invite la dialog principalii parteneri sectoriali;

Aciunea 4: Crearea unui Comitet privind gestionarea informaiilorstatistice privind Mediul nconjurtor (cu statut juridic i atribuii extremde precise) plecnd de la concluzia oficialilor europeni cum c SSE are o

capacitate strategic limitat, ndeosebi n cazul domeniilor n care activitilestatistice sunt fragmentate. Acesta este cazul statisticii de mediu: sunt multeorganisme ce furnizeaz informaiile necesare (agenii specializate, oficiistatistice, institute de cercetare etc). Un astfel de comitet ar putea contribuila eliminarea fragmentrii actuale, exploatarea economiei de scar globali creterea gradului de adecvare al informaiei necesare pentru a permitegestionarea corect a politicilor de mediu;

Aciunea 5: Constituirea, dac este necesar, a unor comitete similare nalte domenii, ca opiune potenial util.

Recomandarea 2 SSE i propune s practice o comunicarecomun n sistem, planificat i cu int clar, extrem de util pentrugestionarea unor probleme precum: reducerea sarcinii de rspuns arepondenilor; asigurarea calitii statisticilor; prevenirea utilizrii inadecvatea statisticilor oficiale; credibilitatea statisticilor oficiale. O comunicare cuadevrat eficient va permite statisticii oficiale s afle ce este important pentruutilizatorii i repondenii si, iar acetia ar fi informai n legtur cu planurilede viitor ale statisticii.

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EUROSTAT este responsabil cu comunicarea legat de statisticileeuropene, sarcina fiind transpus, la nivel naional, ctre institutele naionalede statistic. Avnd n vedere c de multe ori statisticile europene i naionalese ntreptrund, exist aspecte care ar avea de ctigat n urma unei comunicricomune i planificate. O structur previzionat de conducere la nivelul statisticiicomunitare va contribui cu siguran la eficientizarea comunicrii. ActivareaComitetului Consultativ European pentru Guvernan Statistic (ESGAB) vafi util n soluionarea aspectelor legate de sarcina de rspuns i calitate nstatistic, n timp ce Comitetul Consultativ European pentru Statistic (ESAC)va avea responsabiliti pe linia problematicii legate de utilizarea statisticilor.Cu sprijinul celor doua Comitete, SSE va conveni fr mari dificulti asupraunor poziii comune, ce vor putea fi public exprimate.

Aciunea 6: Pregtirea unei strategii de comunicare comun pentru SSE,pe probleme de interes comun sau relevante pentru toi membrii SSE;

Aciunea 7: Promovarea conceptelor eseniale ale SSE (baz legal,cerine tehnice, aspecte operaionale complexe) prin intermediul materialelorpromoionale variate;

Aciunea 8: Explorarea posibilitilor pe care le ofer noile instrumentede comunicare (de exemplu, tehnologiile web 2.0) n ceea ce privete stabilireade legturi cu utilizatorii i repondenii, dar i facilitarea schimbului de opiniin cadrul SSE.

Recomandarea 3 SSE i propune s promoveze o abordareintegratoare a statisticiiEste puin probabil c statistica va trebui s-i propun organizarea de

exerciii viznd culegeri inedite de date. Cu siguran ns, culegerile de dateexistente vor trebui regndite i extinse, se vor identifica legaturi ntre domeniistatistice pentru a acoperi aspecte transversale sau pentru a rspunde unornoi cerine de informaie statistic. Va fi nevoie de integrare conceptuallanivelul surselor de date i al instrumentelor statistice. Abordarea integratoare astatisticii posibilitatea de a relaiona informaiile despre un anumit fenomen,dar care provin din domenii diferite (de exemplu, informaiile n legturcu ntreprinderile mici i mijlocii sau cele despre srcie) - ar extinde sferade cuprindere a anumitor statistici i, prin urmare, ar mri capacitatea de arspunde la o gam mai larg de cerine ale utilizatorilor, de o manier maiflexibil.

Abordarea integratoare a statisticii este deosebit de relevant n spein domenii n care se manifest fenomene complexe, deci i atunci cnd sepune problema msurrii sferei de cuprindere a globalizrii. Astfel, SSE estepreocupat de clarificrile ce trebuie aduse n ceea ce privete modificrile n

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ceea ce privete mrimea i natura comerului cu bunuri i servicii ca urmarea interveniei noilor mecanisme comerciale cum ar fi comerul electronic,serviciile de vnzare-cumprare etc. Trebuie surprins influena proprietiistrine asupra dimensiunii i naturii investiiilor strine. O mai bun acoperirea aspectelor financiare este de asemenea necesar n acest context.

Aciunea 9: Realizarea unei integrri conceptuale a domeniilorstatistice;

Aciunea 10: Gndirea unei abordri integratoare a statisticii n ceeace privete migraia cu trimitere la toate domeniile statistice relevante (de laConturile Naionale la statistica social);

Aciunea 11: mbuntirea acoperirii de ctre statistica economic aunor aspecte cum ar fi noile mecanisme comerciale, proprietatea strin icapitalul strin, precum i externalizarea, prelucrarea n afara rii. Aceasta arfacilita relaionarea informaiilor sociale i de mediu de informaii economicerelevante din punct de vedere al globalizrii i, n consecin, descriereaimpactului economic (competitivitatea), social (ocuparea / omajul) i ecological globalizrii;

Aciunea 12: Compilarea de conturi satelit.

Recomandarea 4 Sistemul Statistic European i propune sinteasc eficiena i calitatea produciei statistice

Se apreciaz c Sistemul Statistic European are un potenial

considerabil de a-i spori eficiena, ntruct setul de date statistice culese,metodele utilizate i statisticile compilate i diseminate sunt, la nivelul UE, nfoarte mare msur, similare.

Asumarea bunelor practici n statistic nu nseamn altceva dectorientarea ctre reducerea diversitii, creterea comparabilitii i stimulareaunei convergene operaionale. Eficiena SSE poate fi mbuntit, deasemenea probabil nu att de mult prin producerea n comun a statisticilor,ct prin promovarea, n colaborare, a inovrii, cercetrii i dezvoltrii. Lucruln comun va conduce la reducerea sarcinii de rspuns pentru InstituteleNaionale de Statistic i, n acelai timp, va facilita integrarea conceptualdescris n a treia recomandare. Este evident faptul c Centrele i Reelelede Excelen (ESSnet) promovate de EUROSTAT contribuie la sporireaeficienei sistemului. Cercetarea i analiza statistic (centre comune de datesau platforme comune de diseminare) pot fi realizate n cooperare; instruireapoate fi realizat n cooperare, promovand chiar programe analitice comunepentru cursurile universitare n domeniul statisticii oficiale.

Metodologia statistic i tehnologia IT vor continua s ajutembuntirea proceselor statistice i sporirea eficienei. SSE i propune

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reproiectarea proceselor de producie i folosirea unui ansamblu de modalitide culegere a datelor (hrtie, chestionare postate pe internet, culegere online, fiiere electronice), combinarea surselor de date (anchete directe, surseadministrative i alte surse- private, monitorizare electronic) i abordarea deculegeri de date care servesc unor scopuri multiple.

Sistemul de culegere a datelor de la ntreprinderi este n curs demodernizare (n cadrul Programului european MEETS Modernizareastatisticilor europene referitoare la ntreprinderi i comer). Globalizareapune sistemul statistic n faa unei mari provocri, atunci cnd se face referire lantreprinderile multinaionale. Se consider necesar explorarea mecanismelorpentru a asigura coerena datelor de la ntreprinderile multinaionale la nivelnaional i elaborarea de metode pentru a evita asimetriile ntre ri. O soluiear fi constituirea de mecanisme sau organizri specifice pentru a coordonaactivitatea INS-urilor, respectnd totodat principiul confidenialitii, dar i onou abordare care s permita culegerea datelor la nivel supranaional.

Un important prim pas spre o mai strns cooperare a fost deja fcutodat cu elaborarea unui registru al eurogrupurilor, menit s ajute INS-urilen activitatea lor statistic (de exemplu n chestiunile de eantionare). nacelai timp, acesta permite INS-urilor s relaioneze propriile date referitoarela ntreprinderile multinaionale ale celorlalte INS-uri. Registrul poate ficonsiderat un element important al unei infrastructuri comune care faciliteazcooperarea nu doar ntre INS-uri, ci i cu alte organisme cum ar fi bncile

centrale naionale, cu condiia ca implicarea lor s se limiteze la scopurilestatistice.Dei raionalizarea culegerilor de date de la ntreprinderi pare s fie

pe drumul cel bun, SSE recunoate c nu s-a acionat suficient n domeniulstatisticii sociale (inclusiv statistica pieei muncii). Culegerea datelor de lagospodrii (prin Ancheta forei de munc (LFS), Ancheta UE privind veniturilei condiiile de via (EU-SILC) i modulele lor ad-hoc) este deosebit decostisitoare, fr s existe surse alternative, i este afectat de ratele de rspunsn scdere i de preocuprile legate de confidenialitate.

Aciunea 13: Promovarea celor mai bune practici n statistica oficial; Aciunea 14: Revizuirea modalitilor de a face cunoscute cele mai

bune practici prin discuii strategice iniiate n grupurile de directori ai SSE pe domenii de speciailiate i/sau n cadrul Comitetului pentru ProgramulStatistic;

Aciunea 15: Promovarea unei standardizri a proceselor i metodelorstatistice;

Aciunea 16: Deplasarea ctre o nou arhitectur a statisticii dentreprinderi n statistica oficial;

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Aciunea 17: O cooperare mai strns a INS-urilor cu Bncile centrale,cu partenerii din alte state membre, atunci cnd este discutat culegerea datelorreferitoare la ntreprinderile multinaionale;

Aciunea 19: Pregtirea unui cadru pentru statistica social (inclusivstatistica pieei muncii) avnd n vedere raionalizarea culegerii datelor de lantreprinderi.

Recomandarea 5: SSE i propune ntririrea preocuprilormetodologice

Aciunea 20: ntreinerea unui inventar permanent al activitilormetodologice, ceea ce va face posibil stabilirea de prioriti clare la nivelnaional i european;

Aciunea 21: Stabilirea unui Grup al Directorilor Institutelor Naionalede Statistic pentru probleme metodologice care s asigure o participare activa comunitii statistice la programele de cercetare ale UE (Programe-cadru alecercetarii, de tipul Framework Programme 7) i s promoveze instrumente importantede colaborare, cum ar fi Centrele i Reelele Europene de Excelen (ESSnet);

Aciunea 22: Crearea unui depozit(de tip sistem de stocare centralizat)de metodologii, manuale i documente utile, actualizat n aceeai manier,centralizat. SSE i propune s aib n vedere integrarea paginilor Webdedicate calitii n statistic (mpreun cu alte aspecte asociate subiectului).Tehnici noi (de exemplu, paginile de Internet editabile cu mare uurin de

ctre orice persoan care le acceseaz) sunt de abordat pentru conceptualizareaunui asemenea obiectiv. Aciunea 23: Alocarea mai multor resurse pentru activitatea

metodologic, viznd identificarea surselor combinate de date. Accesarea iutilizarea datelor administrative devine din ce n ce mai important, avndun impact considerabil asupra activitii metodologice, n special asupramodalitilor de a combina cele mai bune date i informaii din surse diferite.

Recomandarea 6: SSE i propune s-i consolideze capacitateade a furniza servicii

EUROSTAT recunoate ca ntrzierile nregistrate de producerea noilorstatistici europene sunt adesea destul de mari. SSE i propune instituirea delaboratoare statisticepentru identificarea de soluii intermediare pragmatice pe baza informaiilor existente (a nu se confunda cu studiile pilot pentrutestarea fezabilitii unei anumite metode). ntr-un astfel de mediu de laborator(virtual), statisticienii oficiali vor lucra mpreun cu principalii utilizatori destatistici (de exemplu, DG-urile Comisiei Europene i Comitetul ConsultativEuropean pentru Statistic), cu ali furnizori de date (administraiile) i cu

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mediul academic, situaie ideal pentru a facilita exploatarea altor surse iutilizarea ntregului pachet de cunotine tehnice i metodologice. Obiectivuldeclarat va fi adecvarea la scop mai degrab dect perfeciunea.

Aciunea 24: Instituirea de laboratoare ale SSE pentru a rspundecerinelor statistice n ceea ce privete gestionarea politicilor europene (nparticular n domeniul migraiei); pentru a discuta n amnunt noile nevoi dedate statistice ale utilizatorilor i a gsi soluii eficiente i rapide;

Aciunea 25: Sporirea capaciti analitice comune a SSE i intensificareacooperrii cu lumea academic. Potenialul de furnizare de servicii al SSE vaavea mult de ctigat urmare realizrii de analize statistice, pentru c scopullor servete nelegerii statisticilor mbuntirii calitii acestora.

Recomandarea 7: SSE i propune s continue aciunea deconsolidare a ncrederii utilizatorilor n statisticile oficiale

Codul de Bune Practici al Statisticilor Europene, noua structurde guvernan statistic au contribuit la creterea credibilitii statisticiloreuropene. In obiectiv continu s rmn o important provocare de naturstrategic n ceea ce privete calitatea, anume conturarea de iniiative naionalen domeniul calitii care s conduc la mbuntiri reale, efective ale calitiipentru statisticile europene.

Aciunea 26: Crearea unui cadru armonizat de asigurare a caliii pentrustatisticile SSE, al crui obiectiv s fie stabilirea unui sistem de metode i

instrumente coordonate, garantnd alinierea la cerinele minime de calitatepentru procesele i produsele statistice, inclusiv pentru procesele de evaluarea acestora. n principiu, este vorba de elemente precum: documentarea imsurarea; standardizarea proceselor i a metodelor statistice; evaluarea;planificarea strategic i aciuni de control i mbuntire;

Aciunea 27: Crearea unui Grup Operativ de nalt nivel privindmonitorizarea calitii n statistic.

Recomandarea 8 SSE i propune s-i consolideze poziia peplan internaional

Familia SSE este fr ndoial cel mai mare grup de statisticienioficiali din sistemul statistic global, a crui influen ns nu a fost una denatur decisiv. Explicaia pe care comunitatea european a statisticienilor aidentificat-o const n faptul c atenia grupului este ndreptat mai mult ctrepropria agend de lucru (dominat de obiective de armonizare i planificarea programelor). Autorii au remarcat n reuniunile anuale ale Comisiei deStatistic/ ONU (New York) c multe din iniiativele statistice demareaz lanivel global, iar grupul european este oarecum defensiv; poziia sa este mai

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degrab ndreptat spre ceea ce nu vrea s se ntmple, i nu const ntr-opledoarie a ceea ce se dorete a deveni realitate.

SSE i propune o politic stabilit de comun acord n privinaobiectivelor de urmrit la nivel global (nu doar o politic a UE, ci o politica Sistemului Statistic European). SSE va deveni astfel pro-activ. S-ar creeaparteneriate utile, n deplin cunotin de cauz, n ceea ce privete impactulaciunilor sistemului asupra restului lumii (statistice). n acelai context, alproblematicii internaionale, se regsete intenia SSE de a continua pe liniaasistrii statisticilor oficiale din rile tere (vecintatea UE, Africa) n vedereantririi capacitii statistice a acestor ri.

Aciunea 28: Promovarea unei atitudini pro-active a SSE la nivel global,n special printr-o implicare dinamic a Comitetului pentru Programul Statistic nchestiuni strategice, coordonarea fiind asigurat de grupul de strategie al SSE.

ConcluzieProcesele statistice de culegere de date strict naionale vor deveni

europene,printr-o cooperare mai intens ntre Institutele Nationale de Statisticain baza unei infrastructuri comune. Nu trebuie neglijat dialogul statisticii cupartenerii sai (administraiile publice, asociaiile private), cu repondenii cheie,pentru a surprinde legturile complexe existente ntre fluxurile i stocurile dineconomie i cele financiare, stocand mai apoi informaiile n sisteme statisticecoerente i conturate adecvat.

Bibliografie- Documentele de lucru ale Comitetului de Program Statistic/EUROSTAT (Reuniunile din 2008-2009.

STRATEGIC GUIDELINES OF THEEUROPEAN STATISTICAL SYSTEM

PhD. Univ. Professor Vergil VOINEAGUPhD. Univ Lecturer Daniela TEFNESCUEconomist Ilie DUMITRESCU

AbstractAt world level, the situation is becoming more and more complex and

interdependent; the European general trends are having an impact on the increasingdemand for official statistical data and information and on their production, an exercisethat is getting more difficult as time goes by, including from a conceptual point of view.

We believe that its natural for European statisticians (Romanian statisticiansas well) to ask themselves: Are we producing all the necessary official statistics sothat society can be informed and deal with the new, complex issues of the present?

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Which are these issues? What does the policy and strategy drawn up by the decision-

makers of the European Statistical System in order to meet the needs of the future

consist of?

Key words: globalisation, migration, communications, environment.

Challenges undertaken by the international and European statistical system

The European statistical system points out the current problems, whichform part of the work agenda of Community international statistics and nationalofficial statistics: globalisation, demographic changes and migration, knowledgeand communication, climate changes and the protection of natural resources.

Globalisation generates challenges that must be undertaken by statistics interms of concepts, methods, production processes, statistical products and services.The impact of globalisation is felt in the social and environmental areas, but alsoin the economic one, which makes compulsory the reviewing of some statisticalconcepts (territoriality, local unit, etc.) and the rethinking of the phenomena that werepreviously considered of minor importance (such as foreign property within andoutside the EU, outsourcing, trade agreements, etc.). Demographic changes and migration have always existed, but today thesephenomena seem to occur with greater intensity in the entire European Union. Also,the social changes involved seem to be quicker and deeper, at least as compared tothe second half of the previous century: the general living conditions are changing;the social insurance systems are under pressure; the labour market structures are morevaried (a higher flexibility, temporary contractual activities, etc.); public infrastructures

(technical networks, health systems, educational systems or cultural institutions) must be adapted. Considering the fact that political and economic adjustments have animpact on social structures (family, households) and on social behaviours (life-cycleor lifestyle, especially fertility), the interdependence of social, economic and politicalfactors has become much more complex and hence more difficult to manage.

For social statistics in general and migration statistics in particular, the toolscurrently used must be adapted, especially in order to increase the quick-responsecapacity of statistics. Good relations with the administrative partners (e.g. the holdersof population registers) must be built. At the same time, a series of concepts mustbe reviewed: the socially relevant unit might not always be the household, but theindividual or the family. A distinction must be made between migration and otherdemographic movements (e.g. the seasonal migration of retirees). For labour market

statistics in particular, a detailed study of demographic aspects (the migratorybackground) and, at the same time, of labour-related aspects (such as the quality ofwork, the duration and type of the contract, the agreements with regard to the workingtime) might be necessary. International employment (and implicitly unemployment)definitions will probably have to be supplemented by definitions that allow a clearunderstanding of underemployment or inadequate employment.

Knowledge has become an important driving force for societal changes andinfluences all aspects of our life. Statisticians are asked to clarify this phenomenon:

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how is knowledge produced, acquired, accumulated, evaluated, stored, distributed,exchanged, used, transformed into innovation and what is its value? Closely connectedto knowledge is communication, which has changed considerably in terms of mode,content or coverage, being one of the key factors responsible for the increasingimportance of knowledge. The task of statistics is to conceptualise, record and finallydescribe the multiple facets of knowledge in a statistical form. For this, the statisticson R&D and innovation, education and training, labour market, trade and financeneed to be reviewed. The link to the stocks and flows of the accounting systems isparticularly important. Since work cannot be limited to economic aspects (as importantas they may be), the opening of the concepts related to the capital stock to more or lesstangible aspects of knowledge will have to be considered. The approaches will need tocover civil society in its entirety. This involves the reviewing of the statistics on healthand culture and the development of adequate concepts for social and human capital.

Climate changes and natural resource protection are subjects of intensedebate worldwide. The policy agenda refers to pollution, especially as regards thegreenhouse gas emissions, which have to be reduced, and energy consumption, whichneeds to become more efficient. Biodiversity must be maintained and biological stockspreserved. Since environmental issues cannot be the subject of national policies alone, aconsiderable part of environment policies belongs to the general framework of policies ofthe European Union. A sound statistical basis is important for the implementation of thesepolicies, the assessment of their efficiency as well as of the economic and social changesgenerated by them. This requires an adequate description of the relationship between theenvironmental system and the economic and social system. The integrated economicand environmental accounts provide an ideal framework for linking environmental data

to other economic and social statistics, but there are also specific accounts such as thosefor transport, water and agriculture, as well as general ones for eco-diversity or eco-systems. None of this can be done without the statistical connections between nationaland European partners (environmental agencies or other bodies involved).

We must admit that all these challenges facing international statistics, theEuropean one but national statistics as well, are difficult to deal with and can only beaddressed in the context of coherent statistical policies which cannot be implementedonly by the European Commission on the basis of its competencies. All relevantpartners, namely the National Statistical Institutes (NSIs), would have to contribute tothe building of the new, more efficient structure of the European Statistical System ina well co-ordinated manner.

The response of the European Statistical System to current challengesIt was only natural for EUROSTAT (Statistical Office of the European

Communities) and the National Statistical Institutes of EU Member States toconsider the outlining of potential short- and medium-term measures, measureswhich are expressed in the form of recommendations and actions. We choseto present all these European-level action guidelines which will obviously have asignificant impact on national statistical systems.


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Recommendation 1: The European Statistical System (ESS) aims tohave a permanent and systematic strategic capacity.

Action 1: Setting up an ESS strategy group that will report to the StatisticalProgramme Committee (*(*)The Statistical Programme Committee (SPC) is currentlythe main decision body of the European Statistical System, chaired by Eurostat and

composed of the heads of the National Statistical Institutes of EU Member States. The

SPC decides on the annual and multi-annual statistical programmes and raises the

ESS strategic issues to be discussed by the heads of statistical institutes) (respectivelythe ESS committee as the successor of the SPC). The strategy group would be the mostentitled to perform prospective exercises, consisting of the analysis of the productionconditions of statistics (technical, organisational and material conditions, responseburden and budgetary costs) and the analysis of user needs (European and national,public and private users). Such prospective studies, conducted systematically, willmake the ESS more receptive to change;

Action 2: Regularly discussing strategic statistical issues at the StatisticalProgramme Committee;

Action 3: Initiating periodic debates, during which European and nationalstatistics will dialogue with the main sectorial partners;

Action 4: Creating a Committee on the Management of Environmental StatisticalInformation (with a legal status and a clear mandate), starting from the Europeanofficials conclusion that the ESS has a limited strategic capacity, particularly in thedomains where statistical activities are fragmented. This is the case of environmentstatistics: there are many bodies that provide the necessary information (specialisedagencies, statistical offices, research institutes, etc.). Such a committee might help

to overcome the current fragmentation, exploit economies of scale and enhance theadequacy of the information required to correctly conduct environmental policies;

Action 5: Creating, if necessary, similar committees in other domains, as apotentially useful option.

Recommendation 2 The ESS aims to focus on joint, well planned andtargeted communication, which would be very helpful in dealing with issues such as:reducing the burden on respondents; ensuring the quality of statistics; preventing theinadequate use of official statistics; the credibility of official statistics. Truly efficientcommunication will allow official statistics to find out whats important for its usersand respondents, and they will be informed about the future plans of statistics.

Eurostat is responsible for communication related to European statistics, thistask being performed at national level by National Statistical Institutes. Considering

the fact that many times European and national statistics intertwine, there are aspectsthat would be benefited by joint and well planned communication. A new governancestructure at the level of Community statistics would certainly contribute to moreefficient communication. The involvement of the European Statistical GovernanceAdvisory Board (ESGAB) will be useful in addressing issues related to response burden and statistical quality, while the European Statistical Advisory Committee(ESAC) will have responsibilities in matters concerning the use of statistics. Withthe support of the two Committees, the ESS will find it easy to agree on a common


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position and then to express this common position in public. Action 6: Preparing a joint communication strategy for the ESS on issues of

common concern or of relevance for all ESS members; Action 7: Promoting the essential ESS concepts (legal basis, technical

requirements, complex operational aspects) by means of various promotionalmaterials;

Action 8: Exploring the possibilities offered by the new communicationtools (e.g. Web 2.0 technologies) in terms of establishing relations with users andrespondents and facilitating the exchange of views within the ESS.

Recommendation 3 The ESS aims to promote statistical mainstreaming. It is unlikely that statistics will have to plan the organisation of exercises consistingof completely new data collections. However, undoubtedly, the existing data collectionswill have to be reconsidered and extended, and links between statistical domains will haveto be identified in order to cover cross-cutting aspects or new needs in terms of statisticalinformation. Conceptual integration across data sources and statistical tools will berequired. Statistical mainstreaming the possibility of linking information about a specificphenomenon, but coming from different domains (e.g. information on small and medium-sized enterprises or poverty) would broaden the scope of certain statistics and increase thecapacity to respond to a wider range of user requirements in a more flexible manner.

Statistical mainstreaming is particularly relevant in fields where complexphenomena occur, thus also when it comes to measuring the scope of globalisation.Here the ESS aims to clarify the changes in the levels and nature of the trade in goodsand services due to new trading mechanisms such as e-commerce, merchanting, etc.The influence of foreign ownership on the extent and nature of foreign investment must

be captured. A better coverage of financial aspects is also necessary in this context. Action 9: Pursuing conceptual integration across statistical domains; Action 10: Launching statistical mainstreaming as regards migration: covering

all relevant statistical domains (from national accounts to social statistics); Action 11: Improving the coverage in economic statistics of aspects such as new

trading mechanisms, foreign ownership and finance as well as outsourcing and offshoreprocessing. This would make it easier to link social and environmental with globalisationrelevant economic information and thus describe the economic (competitiveness), social(employment/unemployment) and ecological impact of globalisation;

Action 12: Compiling satellite accounts.Recommendation 4 The ESS aims to increase the efficiency and quality

of statistical production.

It is considered that the European Statistical System has considerablepotential to increase its efficiency, as the range of data collected, methods used andstatistics compiled and disseminated is quite similar across the EU.

The implementation of good/best practices in statistics is a move towards reducingdiversity, increasing comparability and fostering some operational convergence. The ESSsefficiency can also be improved probably not so much through jointly producing statistics, but more through jointly promoting innovation and research & development. Workingjointly will lead to a reduction of the response burden for National Statistical Institutes and,


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at the same time, will facilitate the conceptual integration described under Recommendation3. It is obvious that the Centres and Networks of Excellence (ESSnet) contribute toincreasing the efficiency of the system. Statistical research and analysis (common data hubsor common dissemination platforms) can be conducted jointly; training can be providedjointly, including by promoting joint curricula for university courses in official statistics.

Statistical methodology and IT technology will help improve statisticalprocesses and increase efficiency. The ESS aims to re-engineer production process anduse a mix of data collection modes (paper, questionnaires posted on the Internet, on-line collection, electronic files), to combine data sources (direct surveys, administrativesources and other (private) sources, electronic tracks) and to set up data collectionsthat serve multiple purposes.

The system for collecting data from businesses is currently being harmonised(in the framework of the MEETS (Modernisation of European Enterprise andTrade Statistics) programme).

Globalisation poses a major challenge to the statistical system, when itcomes to multi-national enterprises (MNEs). It is considered necessary to exploremechanisms to ensure the consistency of data from MNEs at national level and todevelop methods for avoiding asymmetries between countries. One solution may be the setting up of specific mechanisms or organisations to co-ordinatework across NSIs while observing the confidentiality principle and a new approachinvolving data collection at a supranational level.

An important first step towards closer co-operation has already been takenwith the development of the Eurogroups register, which is intended to help NSIs intheir statistical work (e.g. on sampling questions). At the same time, it will allow

NSIs to link their own MNE data with MNE data from other NSIs. The register maybe viewed as an important element of a common infrastructure that facilitates co-operation not only among NSIs but also with other bodies such as national centralbanks (NCBs) provided that their involvement is confined to statistical purposes.

While the rationalisation of data collections from businesses seems to be onthe right track, the ESS admits that not enough work has been done in the field of socialstatistics (including labour market statistics). Data collection from households (throughthe Labour Force Survey (LFS), the EU Survey on Income and Living Conditions (EU-SILC) and their ad hoc modules) is particularly expensive often without alternativesources and handicapped by decreasing response rates and privacy concerns.

Action 13: Promoting best practices in official statistics; Action 14: Reviewing the ways of making known the best practices through

strategic discussions initiated in specialised ESS directors groups and/or within theStatistical Programme Committee; Action 15: Promoting the standardisation of statistical processes and methods; Action 16: Moving towards a new business statistics architecture in official statistics; Action 17: NSIs and NCBs co-operating more closely with partners in other

Member States when it comes to MNE data collection; Action 18: Preparing a framework for social statistics (including labour market

statistics) in view of rationalising data collection from households.


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Recommendation 5: The ESS aims to strengthen its methodologicalfoundation.

Action 19: Maintaining an inventory of ongoing methodological work, whichwill make it possible to set clear priorities at national and European level;

Action 20: Establishing a NSIs Directors Group on Methodological Issuesthat will ensure an active participation of the statistical community in the EUresearch programmes (research framework programmes like the Seventh FrameworkProgramme (FP7)) and will promote important collaborative instruments such as theCentres and Networks of Excellence (ESSnet);

Action 21: Creating a repository (centralised storage system) of usefulmethodologies, handbooks and papers, updated in the same (centralised) manner. TheESS aims to give thought to the integration of web sites on quality (and other relatedaspects). New techniques (e.g. wikis) should be considered for conceptualising suchan objective;

Action 22: Devoting more resources to methodological work on combineddata sources. The access and use of administrative data is becoming more and moreimportant, having a considerable impact on methodological work, especially on theways of combining the best data and information from different sources.

Recommendation 6: The ESS aims to strengthen its service capacity.EUROSTAT admits that the delays in the production of new European

statistics are often quite long. The ESS aims to set up statistical laboratories foridentifying pragmatic intermediate solutions on the basis of existing information (notto be mixed up with pilots for testing the feasibility of a certain method). In sucha (virtual) laboratory environment, official statisticians will work together with the

main users of statistics (e.g. European Commission DGs and the European StatisticalAdvisory Committee (ESAC)), with other data providers (administrations) and withacademia, which will make it easier to exploit other sources and draw upon the entireset of technical and methodological expertise. The declared goal will be fitness forpurpose rather than perfection.

Action 23: Setting up ESS laboratories for dealing with the statisticalrequirements as regards the conduct of European policies (particularly in the fieldof migration), and for discussing new user needs thoroughly and finding rapid andefficient solutions;

Action 24: Increasing the joint analytical capacity of the ESS and intensifying co-operation with academia. The service capacity of the ESS will profit a lot from statisticalanalyses, as they contribute to the understanding of statistics and improve their quality.

Recommendation 7: The ESS aims to further strengthen the credibilityof official statistics.The European Statistics Code of Practice and the new statistical governance

structure have helped strengthen the credibility of European statistics. An importantquality challenge of a strategic nature remains to be tackled, namely the outliningof national quality initiatives that will lead to tangible quality improvements forEuropean statistics.

Action 25: Creating a harmonised quality framework for the ESS statistics with


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a view to establishing a system of co-ordinated methods and tools, guaranteeing theadherence to minimum quality requirements for statistical processes and productsincluding their assessment. In principle they comprise such elements as: documentationand measurement; standardisation of processes and statistical methods; evaluation;strategic planning and control and improvement actions;

Action 26: Creating a high-level Task Force on the monitoring of quality instatistics.

Recommendation 8 The ESS aims to further strengthen its internationalposition.

The ESS family is undoubtedly the largest group of official statisticians inthe global statistical system, whose influence, however, hasnt been decisive. Theexplanation the European community of statisticians has found is that the groupfocuses too much on its own agenda (dominated by harmonisation and programme planning). The authors have noted in the annual meetings of the UN StatisticalCommission (New Work) that many statistical developments start at the global level,and the European group is somewhat defensive; they say what they dont want to seehappening instead of advocating what they want to see happening.

The aim of the ESS is an agreed policy on what to pursue at the global level(not just a EU policy, but a policy of the European Statistical System). Thus the ESSwill become pro-active. Useful partnerships would be created, in full awareness of theimpact of the systems actions on the rest of the (statistical) world. The intention of theESS to continue to assist the official statistics of third countries (EU neighbourhood,Africa) in building their statistical capacity is part of the same context, that ofinternational issues.

Action 27: Promoting a pro-active attitude of the ESS at the global level,especially through a dynamic involvement of the Statistical Programme Committee instrategic issues, co-ordination being ensured by the ESS strategy group.

ConclusionThe strictly national data collection processes will become European

through more intense co-operation between National Statistical Institutes on thebasis of a common infrastructure. The dialogue of statistics with its partners (publicadministrations, private associations) and with its key respondents should bemaintained in order to capture the complex links between economic and financialflows and stocks, the information being then stored in coherent and adequatelyoutlined statistical systems.

Bibliography- Working documents of the Statistical Programme Committee/EUROSTAT

(2008-2009 meetings).


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Relativ i subiectiv nmetodele de evaluare

Prof. univ. dr. Ana MORARIULector univ. dr. Cornel Dumitru CRECANAsist. univ. dr. Flavia STOIAN

Academia de Studii Economice Bucureti

Abstractn articol se evideniaz importana credibilitii situaiilor financiare

att de necesare utilizatorilor pentru estimrile prospective privind minimizareariscurilor legate de discontinuitatea activitii, de criza financiar care domineconomia mondial. n acest context, facem referire la atuurile, dar i lapericolul bazelor de evaluare ale situaiilor financiare n caz de inflaie, derecesiune economic. Este preferabil s aproximezi dect s greeti cuexactitate, afirm John Maynard Keynes, marele economist englez.

Cuvinte cheie: situaii financiare, baze de evaluare, credibilitate irelevan.

***Aplicarea regulilor contabile pentru construirea informaiilor privind

rezultatul ntreprinderii, duce la situaii ce intr n contradicie cu imagineafidel, sau anumite principii pot fi contradictorii ntre ele. Contradiciile la carefacem referire imprim rezultatului contabil un caracter relativ, la acesteaadugndu-se metodele contabile i de evaluare aplicate, precum i interesulproductorilor de informaii. De exemplu : Principiul entitii, determin abateri juridice care nu se potrivesccu entitatea real. Astfel, n cadrul IMM-urilor i al ntreprinderilor cucaracter familial se transfer cheltuielile ntre cele dou patrimonii - personalal proprietarului i al firmei, ca entitate patrimonial. Din acest punct de vedere,

exist practica dorit de a confunda bunul social (patrimoniul firmei) cu bunulindividual (un autoturism folosit pentru nevoile familiei este nregistrat npatrimoniul firmei).

Principiul prudenei, contabilizeaz pierderile probabile i nucontabilizeaz ctigurile, chiar dac acestea sunt foarte probabile; suntcontabilizate micorrile de valoare privind activele i nu sunt contabilizatecreterile de valoare; rezultatul este calculat n raport cu veniturile realizate,

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generate de transferul dreptului de proprietate i nu de producia obinut;mprirea costurilor n costul produsului i costul perioadei este o tratareasimetric a cheltuielilor exerciiului.

Prevalena fondului asupra formei, contabilizeaz intrrile cu titlu defolosin i nu cu titlu de proprietate. n contabilitatea dominat de juridic,tranzacia nu figureaz n patrimoniile celor dou pri, n schimb n contabilitateadominat de economic tranzacia este nregistrat.

Principiul cuantificrii monetare, prevede c etalonul monetareste constant, dei n realitate acesta este variabil. n aceste condiii, estimareaunui obiect la un moment dat devine discutabil ulterior acestuia, datorit puteriide cumprare a monedei. Sau, aa cum arta Bernard Colasse, Rezultatulcalculat n contabilitate este mai mult un rezultat abstract al perioadei, dect unrezultat real al ntreprinderii.

Fiecare principiu are implicaii asupra relevanei informaiei privindrezultatul contabil, respectiv asupra poziiei financiare a ntreprinderii. Rezultatulcontabil este o informaie construit potrivit unor principii i reguli convenite.Nici un principiu nu este scutit de anumite limite care se propag n calitateainformaiei privind rezultatul.

Pornind de la limitele principiilor contabile, productorii de informaiiau posibilitatea de a reflecta informaia, innd cont de un rezultat al exerciiuluiprevzut; n acest scop se apeleaz la diferite tehnici. Facem referire la ctevadintre acestea:

Supraevaluarea /subevaluarea unor posturi de activ ale cror valorisunt apreciate n funcie de costuri. Formulele diferite privind componentacosturilor, sau aranjri n contabilitatea de gestiune, conduc la rezultatediferite.

Cosmetizarea conturilor anuale sau interimare, n scopul cotriila bursa de valori, realizat prin subevaluarea datoriilor i supraevaluareaprofiturilor.

Provizioanele, prin intermediul crora se atenueaz influenanefavorabil a costului istoric asupra supraevalurii rezultatelor. Prin prismaimaginii fidele, obiectiv fundamental al contabilitii, provizioanelereprezint o modalitate de a trata n plan valoric existena incertitudinii nevaluarea activelor i rezultatelor.

Multe ntreprinderi practic provizioanele numai n msura ncare sunt deductibile fiscal. Totodat, alturi de scprile n constituirea deprovizioane, sunt prezentate i nerelurile de provizioane, practic facilitat detehnica constituirii provizioanelor la timpul prezent, cnd se mresc cheltuielilei reluarea la timpul viitor cnd sporesc veniturile. Timpul poate fi transformatntr-o prghie de oportunitate pentru aranjarea rezultatului.

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Facilitile fiscale reprezint o modalitate de aranjare a rezultatelor, ncondiiile n care sistemul contabil se bazeaz pe o trecere de la rezultatul contabilla rezultatul fiscal. Toate facilitile fiscale incit ntreprinderea la integrarea lorn contabilitate i, n consecin, la calcularea rezultatului contabil.

Preurile de transfer ntre ntreprinderile componente ale grupului,majorate sau diminuate n raport cu interesul de a transfera beneficiul uneisocieti n favoarea alteia. n general, se prefer transferul beneficiului dintr-oar cu o fiscalitate excesiv ntr-o ar cu o fiscalitate relaxat.

Preurile de transfer se practic i n cazul circuitelor interne deexploatare ale ntreprinderii, n cazul consumurilor intermediare determinatede transferul produciei de la o fabric la alta, de la o secie la alta, avnd dreptconsecin accelerarea sau ntrzierea transferului cheltuielilor asupra rezultatuluiexerciiului.

Majorarea sau diminuarea subiectiv a veniturilor i cheltuielilor,reprezint o alt tehnic de aranjare a rezultatului contabil. n aceast direcieacioneaz delimitrile ntre exerciiile financiare privind cheltuielile deplat i veniturile de realizat; anticiprile livrrilor de produse care nu vorfi realizate dect dup nchiderea exerciiului financiar; moduri diferite denregistrare a rezultatelor din lucrrile n curs de execuie a unui contract petermen lung.

Dup Michel Capron, problema adevrului privind rezultatul contabil,trebuie apreciat prin referire la calitile de fidelitate, autenticitate i validitate. n

acest sens: Fidelitatea se refer la faptul c informaia privind rezultatul red oinformaie n care se poate avea ncredere; Autenticitatea are n vedere sinceritatea celor care au ntocmit situ-aiile financiare i a celor care le auditeaz; Validitatea ine de un dublu proces de legitimare a credibilitii in-formaiei:

- raional, fundamentat pe ncrederea n legalitatea i pertinenanormelor contabile i n competena celor care le-au stabilit i le aplic;

- simbolic, fondat pe caracterul sacru al scopului, n spe folosireacifrelor, a codurilor i a unitilor de msur i evaluare, care s aib capacitatea

s dezvluie ceea ce este real i corect.Fiind o miz pentru diferii protagoniti sociali, adevrul redat prinimaginea fidel a patrimoniului, rezultatelor i situaiilor financiare, trebuiecutat n funcie de interesele productorilor i utilizatorilor de informaie.Adevrul furnizat de contabilitate nu poate fi pentru utilizatori dect rezultatulunui compromis ntre ateptri i exigene, iar pentru productori, un aport ntresinceritate i regularitate (respectarea principiilor i regulilor fundamentale).

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Tehnicile de estimare sunt metode i estimri adoptate de o entitatepentru a determina valorile monetare ce corespund bazelor de msurare selectatepentru active, datorii, ctiguri, pierderi i evoluia fondurilor proprietarilor.

Tehnicile de estimare includ: Metodele de amortizare, precum metoda linear i metodadegresiv, aplicate n contextul unei baze de msurare particulare, utilizatepentru estimarea mrimii avantajelor economice ale unui activ fix tangibil (uneiimobilizri corporale) consumate pe parcursul unei perioade; Metode utilizate pentru estimarea valorii prezente a unui provizion,precum valoarea dat de fluxurile de trezorerie viitoare actualizate; Estimrile msurrii n creanele comerciale care nu vor fi recuperate,n mod particular cnd astfel de estimri sunt realizate innd cont mai degrab deun ansamblu de creane considerate ca un ntreg, dect de elemente individuale.

Att politicile contabile, ct i tehnicile de estimare presupun cantreprinderea n cauz s fi recurs la una sau mai multe baze de msurare.

Bazele de msurare sunt atribute monetare ale elementelor cecompun situaiile financiare - active, datorii, ctiguri, pierderi i evoluiiale fondurilor proprietarilor. Atunci cnd o ntreprindere deine un activcumprat la un moment dat n trecut, un atare element poate fi reflectatprin utilizarea mai multor valori. El este definit ca un cost istoric, valoarece reprezint suma pltit pentru a fi cumprat. Dar el poate fi definit i deo valoare net de realizare curent i, dac este nlocuibil, de un cost de

nlocuire curent, n anumite momente i pentru anumite elemente, mai multeatribute monetare sunt combinate ntr-o formul (regul). n sistemulcosturilor istorice, stocurile sunt evaluate la cea mai mic valoare dintrecostul istoric i valoarea net de realizare. n mod similar, n sistemul bazatpe msurarea n costuri curente, valoarea curent a unui activ, utiliznd regulavalorii pentru ntreprindere, este cea mai mic valoare dintre costul denlocuire i valoarea recuperabil. Valoarea recuperabil este dat de cea maimare valoare dintre valoarea de utilitate i valoarea net de realizare.

Evaluarea este procesul prin care se determin valorile la carestructurile situaiilor financiare vor fi recunoscute n bilan i n contul de

profit i pierdere.n teoria i practica de contabilitate, trei criterii s-au conturat cu

privire la evaluarea fluxurilor i stocurilor de activ, datorii, capitaluri proprii,cheltuieli i venituri: valoarea de utilitate sau valoarea real;

valoarea de pia ca referin de pre;timpul.

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Primul criteriu, valoarea de utilitate, are n vedere c valoarea trebuies reprezinte costul sau sacrificiul consimit pentru a aduce bunulrespectiv n patrimoniu sau ceea ce ar aduce bunul respectiv dac l-amutiliza n ntreprindere sau vinde pe pia. Valoarea de utilitate poate fi priviti prin prisma pierderii sau sacrificiului pe care 1-ar suporta o ntreprinderedac ar fi lipsit de bunul respectiv.

n cadrul datoriilor, valoarea de utilitate reprezint prin sumeleacceptate a fi pltite n schimbul obligaiei create sau sumele ateptate a fipltite pentru satisfacerea obligaiilor fiscale. ntr-o alt formulare, valoarea deutilitate este valoarea pe care un cumprtor potenial accept s o plteasc pentru cumprarea bunului, n starea n care se afl. Sau, prin referina lavaloarea real, valoarea de utilitate este valoarea recunoscut de pri n cadrultranzaciilor directe.

n reglementrile contabile din Romnia, prin articulare la StandardeleInternaionale de Contabilitate,valoarea real(just sau corect) este definitprin prisma valorii la care poate fi tranzacionat un activ sau decontat o datorie,de bunvoie, ntre pri aflate n cunotin de cauz, n cadrul unei tranzaciin care preul este determinat obiectiv. Valoarea real este valoarea recunoscutde pia n cadrul tranzaciilor directe. Se folosete i sintagma valoare util,definit ca o valoare actualizat a fluxurilor de numerar viitoare, estimate pinutilizarea continu a unui activ i din cedarea sa la sfritul duratei utile de via.

Interes prezint i valoarea venal, aa cum este definit n PCG

francez. Valoarea venal este valoarea actual (la o dat oarecare) a unui elementde activ, datorie sau capital propriu. Prin esena sa, valoarea venal reprezintpreul prezumat a fi acceptat la plat de ctre un cumprtor eventual, n stareai locul n care se afl elementul patrimonial; aceast valoare trebuie apreciat nfuncie de situaia ntreprinderii.

Definit astfel, valoarea venal ine cont att de utilitatea bunului pentruntreprindere, ct i de pia, n calitatea sa de referin de pre. Preul are odimensiune juridic extern, el se impune celor dou pri intrate n tranzacie,deoarece rezult din acordul lor i are un caracter obiectiv.

Valoarea de pia, folosit n cadrul tranzaciilor directe,reprezint preul care poate fi obinut/pltit pe o pia activ caracterizat prin

faptul c:- activele de pe pia sunt relativ omogene;- sunt cantiti suficiente de asemenea active tranzacionale, n aa fel

nct oricnd pot fi gsii poteniali cumprtori i vnztori;- preurile sunt disponibile pentru a fi cunoscute de ctre public.Cele trei criterii prezentate capt noi dimensiuni n msura n care

intr n rol costurile alternative. Orice cost sau sacrificiu acceptat este o

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ans nevalorificat, deoarece ntreprinderea, pentru a funciona, trebuies renune la o ans, ntruct resursele sale nu sunt disponibile pentruutilizri alternative. Un exemplu n acest sens, preluat din cartea lui PaulHeyne, University of Washington, Modul economic de gndire, tradus deEditura Didactic i Pedagogic, 1991, Bucureti: Dac proprietarii pltescchirie pentru cldirea pe care o utilizeaz, ei socotesc plata chiriei ca plat a

costurilor, dar s-ar putea s nu o fac dac cldirea este proprietatea lor. Ei artrebui s o fac totui, pentru c pierd suma pe care ar fi obinut-o nchiriind

cldirea respectiv. Costul este clar, dac nu ai o cldire disponibil pentru

utilizri alternative.

Se poate ca proprietarii s utilizeze echipamentele cumprate i

nu echipamentele pe care le aveau n cas. Dac cumpr echipamente cu

un mprumut bancar, ei vor include n costuri dobnda aferent decontrilor

ctre banc. Dar s presupunem c ei cumpr echipamentele din economiile

avute anterior. Dac ei renun la veniturile din dobnda pe care ar fi obinut-

o, pretinznd altcuiva s utilizeze aceste economii, i aceasta este n mod cert o

parte din costul ansei de a face o afacere. Ei pot decide s includ sau nu, n

costurile lor, venitul curent pentru perioada anterioar. Chestiunea este c ei

ar trebui s o fac. Venitul pierdut reprezint un cost al afacerii respective .

Costul folosit n msurarea valorii reale poate fi definit prin prismasacrificiilor consimite (costuri angajate) plus costul asociat anselornevalorificate (venituri pierdute). n afara categoriilor de valori prezentate,

IAS mai utilizeaz i altele, cum sunt: Valoarea actualizat ca form estimat a valorii viitoarelor fluxurinete de numerar n desfurarea normal a activitii.

Valoarea actualizat a unei datorii ca form echivalentplilor ateptate n viitor necesare pentru a stinge obligaia rezultat dintr-o prestaie sau bun primit.

Valoarea de nregistrare sau contabil este valoarea la care unactiv este inclus n bilan dup scderea amortizrii cumulate i a pierderiloracumulate din depreciere.

Valoarea realizabil sau de decontare a unei datorii este ovaloare neactualizat n numerar sau n echivalente de numerar ateptate afi pltite pentru a achita datoriile, potrivit cursului normal al afacerilor.

Valoarea realizabil este valoarea n numerar sau echivalente denumerar care poate fi obinut n prezent prin vnzarea normal a activelor.

Valoarea realizabil net reprezint preul de vnzare estimatce ar putea fi obinut pe parcursul desfurrii normale a activitii, mai puin costurile estimate pentru finalizarea bunului i a costurilor necesarevnzrii.

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Valoarea recuperabil este maximul dintre preul net de vnzare ivaloarea sa util, sau suma pe care ntreprinderea se ateapt s o recuperezedin utilizarea viitoare a unui activ, inclusiv valoarea sa rezidual n momentulnstrinrii.

Valoarea rezidual este valoarea net pe care o ntreprinderese ateapt s o obin pentru un activ la sfritul duratei utile de via aacestuia dup scderea costurilor ateptate la cedare.

Valoarea reevaluat a unui activ reprezint valoarea real a unuiactiv la data reevalurii, mai puin amortizarea ulterioar acumulat.

Valoarea ajustat este valoarea diminuat a activelor care s-audepreciat. Se estimeaz n funcie de intenia ntreprinderii de a pstraactivul n scopul utilizrii sau nu n producie. Dac ntreprindereaintenioneaz s utilizeze activul n procesul de producie, ajustarea pentru diminuarea valorii activelor este determinat prin comparareavalorii de recuperare cu valoarea contabil, reinndu-se prima. Dacntreprinderea nu intenioneaz s utilizeze activul n procesul de producie, ajustarea pentru diminuarea valorii activelor se calculeaz prin compararea valorii realizabile nete cu valoarea contabil,reinndu-se prima.

Definiiile prezentate privind valorile contabile comport nevoiade Reguli privind evaluarea n contabilitate, implicit conturarea depolitici contabile. Punctul de plecare n acest sens trebuie cutat n valoarea

real. Toate celelalte valori sunt variante ale valorii de utilitate (reale),diferenierea lor fiind determinat de criteriul timp i situaia n care se aflobiectul evalurii n momentul msurrii.

Timpul vizeaz momentul plasrii evalurii, n trecut, prezent sauviitor. Orice evaluare, n virtutea continuitii activitii ntreprinderii, gliseazntre timpul trecut, trece prin timpul prezent i se ngrijete de reproducia valoriloreconomice la timpul viitor.

Evaluarea tranzaciilor i evenimentelor se efectueaz la timpul prezenti se bazeaz la intrare pe costul istoric, iar la ieire pe preul de vnzare.n cadrul fluxurilor de tranzacii i evenimente apar reineri sau staionriconcretizate n active i datori, n acest ultim caz, evaluarea se face la timpulprezent i se mic ntre valorile provenite din trecut i timpul viitor, cnd are locieirea activelor i datoriilor.

Evaluarea n contabilitate se face la timpul prezent. Dar obiectulevalurii l reprezint activele, datoriile i capitalurile proprii, cheltuielile iveniturile.

Din Cadrul conceptual pentru elaborarea i prezentareasituaiilor financiare, elaborat de Comitetul de Standarde Contabile

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Internaionale (IASC), rezult c activul reprezint o resurs prezentcontrolat de ntreprindere, care provine ca rezultat al unor evenimente din trecuti care aduce n favoarea ntreprinderii beneficii viitoare; dup cum datoria sedefinete ca o obligaie prezent a ntreprinderii provenind din evenimentedin trecut, care la achitare genereaz fluxuri de beneficii economice dinsprentreprindere.

ntre active i datorii se aeaz capitalul propriu care reprezint,interesul rezidual n activele ntreprinderii dup ce au fost stinse toateobligaiile. Din acelai cadru se degaj definiia potrivit creia veniturileconstituie creteri ale beneficiilor pe perioada exerciiului financiar (perioadacurent) forma creterilor (intrrilor) de active sau a reducerilor de datoriicare au ca rezultat creteri ale capitalului propriu, altele dect cele legate decontribuiile proprietarilor la capitalul propriu; n schimb, cheltuielile constituiediminuri ale beneficiilor economice pe perioada exerciiului financiar, subforma micorrilor (ieirilor) de active sau a creterilor de datorii care au carezultat diminuri ale capitalului propriu, altele dect cele legate de sumeledistribuite participanilor la capitalul propriu. IASB, identific urmtoareleconvenii de evaluare: costul istoric, costul actual, valoarea realizabil(de decontare) i valoarea actualizat (de utilitate), preluate i de OrdinulMinistrului Finantelor Publice nr.1752 /2003, privind Reglementrile contabiledin Romnia conforme cu directivele europene.

Costul istoric, are n vedere:

activele nregistrate la suma pltit n numerar sau n echivalenteale numeralului sau la valoarea just din momentul cumprrii lor; datoriile nregistrate la valoarea echivalentelor obinute n schimbul

obligaiei sau, n anumite mprejurri (de exemplu, impozitul pe profit), lavaloarea ce se ateapt s fie pltit n numerar sau n echivalente ale numeraruluipentru a stinge datoriile, potrivit cursului normal al afacerilor.

Costul istoric are un sens cert n materie de expresie a valorii lamomentul constatrii sale. Fa de trecerea timpului el ia o alur istoric,dac elementul avut n vedere continu s apar n bilan. Rolul costuluiistoric, pertinena i fiabilitatea sa depind de rolul pe care l atribuie utilizatoriiperformanei contabile. Dac informaia contabil este orientat spre trecut, arerolul doar de a confirma ipotezele anului ncheiat, astfel costul istoric este viabil.Dac informaiei contabile i se atribuie un rol predictiv, este orientat spre viitor,atunci devine desuet noiunea de cost istoric.

Baza de evaluare cel mai frecvent adoptat de ntreprinderi n elaborareasituaiilor financiare este costul istoric. i totui, chiar IASB, n normele editate,combin costul istoric cu alte baze de evaluare mai ales la momentul bilanului.Exemple:

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IAS 2 Stocurile, prevede, din motive de pruden evaluarea stocurilorla cea mai mic valoare dintre costul istoric i valoarea net de realizare;

IAS 39 Instrumente financiare recomand evaluarea titlurilortranzacionabile la valoarea de pia;

IAS 19 Beneficiile angajailor prevede evaluarea datoriilorprivind pensiile la valoarea lor actualizat.Analiznd practica ntreprinderilor romneti putem afirma c acestea folosescexclusiv costul istoric n evaluarea curent, datorit importanei caracteristiciide fiabilitate (verificabilitate) a informaiei obinut prin aceast conveniede evaluare, dei, n condiiile de instabilitate ce caracterizeazmediul economic romnesc, relevana este sacrificat nc din momentulfundamentrii.

Concluzii

Apreciem c stabilirea unei baze de evaluare reprezint una dintrecele mai dificile probleme ale contabilitii, practica i teoria contabilacreditnd mai multe baze de msurare. In prezent evaluarea activelor,datoriilor, capitalurilor proprii, cheltuielilor i veniturilor se face pe baza costuluiistoric. Opiunea pentru costul istoric, dei el poate avea i alte alternative,se ntemeiaz pe faptul c este singurul cost consemnat n documentelejustificative, are un caracter verificabil i o determinare obiectiv, fiind validat

n cadrul tranzaciilor de pia derulate.n ciuda avantajelor pe care le deine, n perioadele de inflaie i deflaie,nregistrarea i prezentarea activelor, datoriilor i capitalurilor proprii la costistoric este intens criticat, mai ales cnd variaiile preurilor sunt foarte mari,ntruct acestea conduc la o deformare a realitii, respectiv a documentelor desintez.

n ultimii ani, o idee a devenit din ce n ce mai actual: aceea de acontabiliza anumite elemente (mai ales imobilizri) la valoarea estimat afluxurilor viitoare de trezorerie pe care acestea le pot aduce ntreprinderii, i nula cost istoric (evaluare care s se fac cel puin de la un anumit moment, ulteriordobndirii elementelor respective). Se afirm c, pentru a reprezenta valoricun activ, se tinde mai mult spre a contabiliza veniturile viitoare dect cheltuieliletrecute. A aprut necesitatea utilizrii altor baze de evaluare dect costul istoric,cea mai recent i cea mai disputat fiind noiunea de valoare just, extindereaaplicrii acesteia bazndu-se pe dezvoltarea activitii bursiere n ultimii 32 deani.

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Bibliografie- Morques N. - Finacement et cout du capital de lentreprise, Editura

Economica, Paris, 2005- Toffler A. -PowerShift, traducere Editura ANTET, Bucureti, 2005- Wilkinson J.W. -Accounting Information Systems: Essential Concepts and

Applications, Editura John Wiley&Sons, Canada, 2003- *** Directiva a IV-a a Consiliului Comunitii Europene, 25 iulie, 1978- *** Directiva a Vll-a a Consiliului Comunitii Europene, 13 iunie, 1983- *** Standardele Internaionale de Contabilitate 2007 Editura CECCAR,

Bucureti, 2007- *** OMFP 1752/2003 privind aprobarea Reglementrilor contabile

armonizate cu Directiva a IV-a a Comunitii Europene i cu Standardele Internaionalede Contabilitate

RELATIVITY AND SUBJECTIVITY OF THEESTIMATION METHODS

PhD. Univ. Professor Ana MORARIUPhD. Univ. Reader Cornel Dumitru CRECANPhD. Assistant Flavia STOIANAcademy of Economic Studies Bucharest

Abstract

The present article underlines the importance of the credibility of financialsituations so necessary to the users for the prospective estimations regarding theminimization of risks related to the discontinuity of the activity and to the financialcrisis that dominates the world economy. In this context, we refer to both the trumpsand the hazard of the evaluation basis of financial situations in case of inflation andeconomic recession. Its better to approximate than to go accurately wrong ,says John Maynard Keynes, the great English economist.

Key words: financial situations, evaluation bases, credibility andrelevance.

***The application of the accounting constraints for the construction of

information regarding the output of the enterprise leads to situations that arecontradictory to the close image, or some constraints can be contradictory amongthemselves. The contradictions we refer to make the accounting output a relativeone, the applied accounting and evaluation methods, as well as the interest of the dataproducers, being added to them. For instance:

The principle of entity determines the legal abnormalities that do notmatch the real entity. Consequently, within the SMEs and the family-type units, theexpenses are transferred between the two patrimonies of the owner himself and of

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the unit, as patrimonial entity. From this point of view, there is the desired exercise ofmistaking the social property (the patrimony of the company) for the personal property (acar used for the family needs is registered in the patrimony of the company).

The principle of caution registers the probable loss but not the benefit, evenif it is most likely to occur; registers the value decrease of the assets and not the valueincrease; the output is calculated based on the revenue, generated by the transfer of theproperty right and not by the production and the dividing of costs in product cost andperiod cost is an asymmetric approach of the exercise expenses.

The major importance of the content over the form, registers the inputs withuse title and not with ownership title. In the accounting dominated by the law, thetransaction does not appear in the patrimonies of the two parties, but it is registered inthe accounting dominated by the economy.

According to the principle of the monetary quantification the monetarystandard is constant, although, in reality, it is variable. Under these circumstances,the estimation of an object at a certain moment becomes afterwards questionable due tothe power of purchase of the currency. Or, as Bernard Colasseput it, The calculatedoutput in the accounting is rather an abstract output of the period than a real outputof the company.

Each principle influences the relevance of the information as to the accountingoutput and the financial rating of the company, respectively. The accounting output is apiece of information constructed according to some principles and rules agreed upon. Noprinciple is free of certain limits that disseminate into the quality of the information as tothe output.

Starting with the limits of the accounting constraints, the information producers

have the opportunity to picture the data, taking into consideration the output of theanticipated exercise; for this purpose, there are several techniques to resort to. Here wequote some of them:

To over valuate / under valuate some functions of the asset the values ofwhich are measured according to costs. The various formulas regarding the costscomponent, or the trimmings in the administration accounting, lead to differentoutputs.

The trimming of intermediate or annual accounts, for quotation on exchange,is done by undervaluation of debts and overvaluation of profits.

Provisions that help reduce the unfavourable influence of the historical priceon the overvaluation of outputs. From the point of view of the close image, the mainobjective of the accounting, the provisions represent a method of dealing, in

terms of value, with the existence of uncertainty as to the evaluation of assets andoutputs.Most companies make use of provisions only if they are fiscally deductive.

At the same time, together with the inadvertences in the formation of provisions, thelack of retaking provisions is also presented, a practise facilitated by the method offorming provisions at present, when expenses rise and retaking them in the future, whenit is the revenue that rise. Time can be turned into an opportunity for trimming theoutput.

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The fiscal facilities represent a method of trimming the outputs, since theaccounting system is based on passing from the accounting output to the fiscal output.All fiscal facilities encourage the company to introduce them in the accounting and,consequently, in the calculation of the accounting output.

The transfer costs between the companies of the same group are increasedor decreased according to the interest of transferring the profit of a company to thebenefit of another company. Generally, the transfer of the profit from a country with anexcessive taxation to a country with a relaxed taxation is preferred.

The transfer costs are present in the exploitation internal circuit of thecompany, too, in case of intermediate consumptions determined by the productiontransfer from a factory to another, from a department to another, having as consequencethe acceleration or the delay of the expenses transfer on the exercise output.

The subjective increase or decrease of revenue and expenses representanother method of trimming the accounting output. In this respect, it is thedelimitations between the financial exercises regarding the due expenses and therevenue to be achieved, the previsions of good deliveries that are to be done afterthe financial exercise is closed and different types of registrations from works inprogress of a long term contract that operate.

According to Michel Capron, the problem of the truth regarding the accountingoutput must be appraised by referring to the following qualities: precision, originalityand validity. Consequently: Precision means that the information regarding the output is a trustworthyinformation; Originality mirrors the honesty of those who have drawn up the financial

situations and of those who audit them; Validity is the result of a double process of justification of the information

credibility:- rational, based on the confidence in the legality and pertinence of the

accounting standards and in the competence of those who have set them up and whoapply them;

- symbolic, founded on the sacred character of the objective, that is the use ofevaluation and measuring digits, codes and units, which can reveal what it is real andaccurate.

Being a stake for various social players, the truth rendered by the close imageof the patrimony, outputs and financial situations must be looked for according to theinterest of the data producers and users. For the users, the truth provided by accounting

cannot be but the result of a compromise between expectations and exigencies and forthe producers, a contribution of honesty and frequency (conformation to the fundamentalrules and principles).

As theevaluation is not an accurate method, most of the evaluation processesformulate elements of an opinion and not an attitude. The articulation of an opinion onthe market value of an activity or on a fair value generates great frictions among experts.Those in favour ofthe measuring methods based on the historical cost think they aremore relevant as the method concentrates on the decisions and outputs of the purchase/

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Both the accounting policies and the estimation techniques assume thatthe respective company used one or more measuring bases.

The measuring bases are monetary attributes of the elements that form thefinancial situations - assets, debts, revenues, losses and progress of the ownersfunds. When a company holds an asset purchased at a certain moment in the past, such an element can be pictured by using several values. It is defined asa historic cost, avalue that represents the sum paid for its purchase. But it can bedefined by a net value of current implementation, too and if it is replaceable by acost of replacement, at certain moments and for certain elements, several monetaryattributes are combined in a formula (rule). In the system of the historic costs,stocks are evaluated at the lowest value between the historic cost and the net valueof implementation. Similarly, in the system based on the measuring in currentcosts, the current value of an asset, using the rule for the value of the company,is the lowest valuebetween the replaceable cost and the recoverable value. Therecoverable value is given by the greatest valuebetween the effective value and thenet implementation value.

Evaluation is the process that determines the values at which thestructures of the financial situations will be accepted in the balance and inthe profit and loss account.

In the theory and practice of accounting, there are three criteria that have takenshape as to the evaluation of flows and stocks of asset, debts, own capitals, expenses andrevenues:

the effective value or the real value; the market value as price reference;

the time.The first criterion, the effective value, considers that the value will representthe cost or the sacrifice agreed upon in order to bring the respective good in thepatrimony or what it would bring if we were to use it in the company or sell it on themarket. The effective value can also be regarde

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