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    STUDIA NEGOTIA - Issue no. 2 / 2000  
         
  Article:   CONSIDERATIONS ON THE RELATIONSHIP BETWEEN PRUDENCE AND PROVISIONING.

Authors:  SILVIA NISTOR.
 
       
         
  Abstract:  Dans la stratégie de gestion de l’entreprise, sur l’économie de marché, l’autoprotection face aux nombreux risques, exige la constitution des provisions. Les provisions sont des instruments qui aident l’entreprise a contrecarrer les risques présents et futurs encours par son activité.  
         
     
         
         
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