IMPACTUL NERESPECTĂRII PROCEDEULUI DE DOCUMENTARE STABILIT PRIN EXPERTIZE JUDICIARE

Ela MALAI, Ina GHIMP * Catedra Contabilitate şi Informatică Economică * Institutul Internaţional de Management „IMI-Nova”

Аннотация

The entire activity of national economy takes place in a legal framework, determined by normative acts in terms. If the economic activity cannot take place outside the judiciary, then we can say that, mostly, the legal activity has its source in acts and actions of economic nature. The accounting evidence is the one that holds the information on the economic activity, from the smallest form of organization, natural person, legal entity, up to the level of national economy. The failure to satisfy the law in respect by those who are employed in the economic activity, are generated various litigations, which, not all of the time, can be resolved amicably, and, in this case, is appealed to Court. The accounting evidence is the one which can provide information and documents that can be written proves in solving economic disputes. Moreover, the Civil and Criminal Procedure Code is regulated as Court, for clarification of economic facts, as to appeal to chartered experts.