Mondialization and globalization`s influence on financial report and on the evolution of accounting technique`s
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The problem of socio-economical periodicities is a major preoccupation in economics, in the specialty literature could be found interesting opinions on the major moments of the economy. A graphic proof are the works of the American professor W.W. Rostow, who, from the beginning of the sixties, has underlined the theory of the society's gradual evolution moreover, other outstanding specialists have proven, the objectivity of the economy's gradual evolution, like A. Marschall, J.B. Clark, W.K. Mitchell, C. Menger, Leon Wallras and so on.
The globalization, as a contemporary period of the economical world's evolution, is the direct checkable and motivated expression of economic-financial reason and rationality, having a long term foresight character.
The globalization is an objective phenomenon specific to human society and to some extent lawful enrolling in periods, each period having its own specific and common elements. The common element is represented by the need of finding new markets, by the accomplishment of a free trade, by the management of more and more resources for the economic-financial development.
Together with the goods ideas, concepts, philosophic systems, cultural financial- monetary models have traveled with, on the long term has had an important eco-social general impact.
Globalization represents a tendency consisting in world's rearrangements with the purpose of surpassing the old order's limits, having an integrated character of the successively processes which have become obvious in the financial-monetary-accounting area. Contemporary economics, at an unprecedented complexity level are being involved in a global accelerated process, having to respond both to the citizens, nation's desires and to the environmental constrains and limited resources.
In this context great American enterprises have become entities with global challenge, most of them being on three different economical spaces: U.S.A. `s, Europe's and Far East's. The competition environment is harder, the advanced technologies and the invested amounts of money in scientific research have an important role especially through mergers, acquisitions and the "joint-ventures" firm, foundation, consortiums in which there are foreign companies as partners have been founded with the target of modern technologies interchange, scientific research services and the development of commercial networks and chains.
In the present stage of globalization is necessary a new economical development cycle in which monetary theories which prove their limits of inefficiency must be reevaluated.
Another fundamental element of this stage consists in the state's rediscovery as social unity's organization, the adjustable state, the player state and not the economical activist state. The contemporary realities impose the acknowledge of the state's law and his obligation to interfere in economy, as part of development and globalization problems solution, as well as
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the emergency of creating a new global institutional environment helping with the global market's operation and with the abolishment of differences induced by it. In the same time, the rediscovery of the state's role helps to the rehabilitation of the public sector and its social utility.
An important element in the globalization is the awareness of the importance of the relation humans have the environment natural economic-financial development's limits. Climatic changes, natural phenomena's violence pollution, erosion, deforest, destruction of the ozone is undeniable realities that determine the limitation and markup of resources, accentuation of acquisition difficulties, and they all generally limit economical growth, diminish economic-financial form's performance, and facilitate the inequality and shifting on regional and global plan.
The last decades have brought major changes to the reality and concept-making of globalization. French people speak about mondialization, as the enforcement of American capital's interests and the British speak about globalization as the supremacy of financial speculation model and of financial extreme mobility capital's.
In this mission, the national economies are investments; the destabilization becomes a condition the distance government of monetary type is settled as ideal, the most powerful has the most capital and because of that gets to name the rules of the economic-financial game.
The economy becomes more aggressive the inter-state conventions are primary economical evolution being towards "off-shore" economy the result leading to the learning's of the market and the society's loss.
The globalization's decisive components are industrial restructuring and changes induced by it in...
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