Currently, the economic reforms in Moldova aim to achieve a high level of national economic development and increase living standards of the population. Among the many financial issues, raises the interest related to the establishment of a financial mechanism for assessing the capital company as a line of business within the financial recovery of contemporary economic practice. The success of enterprise activity completely depends on the financial situation, which largely focuses on the effective use of heritage. Search of the procedures to ensure the efficient functioning of enterprises, in order to achieve a high level of development, requires a proper implementation of evaluation policy of the performance, which is why wide range of indicators must be applied.