Some considerations regarding the offences stipulated by accounting law

• Author: Nechita Elena-Ana - Manolescu Adriana
• Position: AGORA University, Oradea, Law and Economics Faculty
• Pages: 160-163

SOME CONSIDERATIONS REGARDING THE OFFENCES STIPULATED

BY ACCOUNTING LAW

PhD. Reader Elena-Ana Nechita

AGORA University, Oradea

Law and Economics Faculty

emihut2005@yahoo.com

PhD. Professor Adriana Manolescu

AGORA University, Oradea

Law and Economics Faculty

adrianamanolescu@gmail.com

Abstract: The republished Law regarding the accountancy no. 82 from 24th of December

1991, which has been modified by the Law no. 259 from 19th of July 2007, stipulates in chapter 6

contraventions and offences in this domain.

The creation, the administration, the perform and the control of the state’s, administrative-

areas institutions’ and the public institutions’ financial resources are regulated through the law.

The obligation of organizing and of having there own bookkeeping, meaning the financial

and the administration bookkeeping accommodated with each ones activity is the duty of the

companies, national companies, autonomic administrations, the national research and development

institutes, co-operative companies and of the other lucrative conventional person.

Any economics-financial done operation it is being written down, when it is carried on, on a

document that represents the basis of the bookkeeping registrations, getting, in this way, into a

justifying document.

The justifying documents that represent the basis of the bookkeeping registrations hire the

responsibility of the persons that created, endorsed and approved it, as well as of those that have

registered them in the bookkeeping.

Kew words: economics-financial, document, companies, law.

I. Romania’s economics is a market economics, based on free initiative and competition.

The creation, the administration, the perform and the control of the state’s, administrative-areas

institutions’ and the public institutions’ financial resources are regulated through the law

1

.

The national public budget consists of the state’s budget, the state social assurance budget

and the communes’, cities’ and counties’ local budgets.

The Government yearly elaborates the plan of the state’s budget and the one of the state

social assurance budget that has to pass, separately, through the approval of the Parliament.

The obligation of organizing and of having there own bookkeeping, meaning the financial

and the administration bookkeeping accommodated with each ones activity is the duty of the

companies, national companies, autonomic administrations, the national research and development

institutes, co-operative companies and of the other lucrative conventional person.

Any economics-financial done operation it is being written down, when it is carried on, on a

document that represents the basis of the bookkeeping registrations, getting, in this way, into a

justifying document.

The justifying documents that represent the basis of the bookkeeping registrations hire the

responsibility of the persons that created, endorsed and approved it, as well as of those that have

registered them in the bookkeeping.

1

The Constitution of Romania, Title IV- there are stipulated regulations re garding the Economics and the public

finances in art. 135-141.