2. Articole
Permanent URI for this collectionhttps://msuir.usm.md/handle/123456789/25
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Item NECESITATEA CONTROLULUI PROPRIU AL UNITĂŢILOR PATRIMONIALE(CEP USM, 2012) Ulian, Galina; Caprian, IuliaThe notion of in-house control signifies the fact that this is organized and exercised from within the economic-social unit or from the hierarchical level immediately above, without going beyond the boundaries of a given organizational system. The most representative types of in-house control are: hierarchical control (operational or compartmental), preventative financial control, management control. The forms of in-house control used by economic agents correlate and complement each-other reciprocally, while integrating themselves with the tasks attributed to other controlling organisms.Item ROLUL, IMPORTANŢA ŞI NECESITATEA EXPERTIZEI CONTABILE VIZAVI DE CONTROLUL FINANCIAR(CEP USM, 2012) Ulian, Galina; Caprian, IuliaExpert 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 economyItem PROBLEMELE EFICIENTIZĂRII CONTROLULUI FINANCIAR(CEP USM, 2010) Maximilian, Silvestru; Caprian, Iulia; Filip, IurieLa modélation du processus de l’élaboration du plan calendrier optimum du contrôle financiar peut avoir une séried’applications: on peut établir certains principes; on peut perfectionner le concept de contrôle financier; on peut mettre à la base certaines célules qui vont permettre l’utilisation optimum du potential des vérificateurs financiers; on peut créer des systèmes électroniques pour imiter et simuler des variantes possibles du contrôle financier, ayant comme base les données initiales ou de diverses hypothèses.Item CONCEPTE PRIVIND CONTROLUL FINANCIAR(CEP USM, 2010) Caprian, IuliaThis thesis is based on the conceptual approach to the notions related to the Court's essence of activity. Are analyzed the concepts of control, administrative, financial control, public financial control, performance audit - all these in order to determine their importance and need in the human activity. Also is individualized the public financial system in whose framework we determine the place of the Court of Accounts as state authority.Item NOŢIUNI GENERALE PRIVIND CONTROLUL FINANCIAR ŞI ROLUL ACESTUIA ÎN CONDUCEREA AGENŢILOR ECONOMICI(CEP USM, 2010) Caprian, IuliaThe modern stage of development of Republic Moldova is characterized by the tendencies of state authority’s consolidation, the rise of state’s role in the system of economic administration, the strengthening of anticorruption actions and the infringement of the law in the sphere of economics. In this connection, objectively grows the essence and the role of financial control.