ROLUL, IMPORTANŢA ŞI NECESITATEA EXPERTIZEI CONTABILE VIZAVI DE CONTROLUL FINANCIAR

Galina ULIAN, Iulia CAPRIAN Catedra Finanţe şi Bănci

Rezumat

Expert evaluation in accounting, as well as economic-financial control, constitute one of the basic instruments in defending, protecting, guaranteeing and developing property, irrespective of belonging – state, mixed, private. Both theory and practice prove that expert evaluation in accounting is an objective necessity arising out of the action of economic laws governing the economy.