The drives of economic growth are permanently changing, and Romania's accession to EU must accelerate knowledge based economic development. The globalization of companies' economic activities highlights the need for adequate actions on companies' financial management. The selection of the financial performance ratios that may help as the base of the financial management systems both knowledge oriented and aiming to increase value, are essential for the companies that want to go beyond their competitors. The pertinence and predictive use of financial performance ratios depend on the rules that direct the functioning of financial markets. In the conditions that Romanian companies are in the position to comply with the new exigencies imposed by the Romania's accession to EU, there are two major objectives that materialize: stability and profitability.