COMUNICAREA FINANCIARA PE BAZA FLUXURILOR DE NUMERAR / FINANCIAL COMMUNICATIONS BASED ON CASH-FLOWS Drd. Cristian Zgreaban, Academia Nationala de Informatii Bucuresti Abstract: The development never seen before of the financial markets, the success of the management based on creating value, sustains the financial communications based on cash-flows. Which is the objective? Offering information regarding payments in cash and invoices of an organization, made during a financial exercise, useful for management, investors, creditors and other types of users of such information regarding the “path” of the liquidities in an organization. Keywords: financial communication, accounting. JEL Codes: M41.