期刊名称：Studia Universitatis Moldaviae: Stiinte Exacte si Economice
印刷版ISSN：1857-2073
电子版ISSN：2345-1033
出版年度：2014
期号：2(72)
页码：118-121
出版社：Moldova State University
摘要：n acest articol ne-am propus scopul s. descriem importan.a sistemului de control .n aprecierea activit.. ii entit..ii .i .n asigurarea informa.ional. a procesului decizional, precum .i semnifica.ia acestuia pentru informa.ia contabil., a c.rui veridicitate influen.eaz. direct rezultatul procesului economic .n ansamblu. Sunt analizate posibilit..ile de realizare a sis- temului de control .n sistemul contabilit..ii .i, prin urmare, func.ia pe care o .ndepline.te controlul .n cadrul contabilit..ii
其他摘要：The purpose of this article is to describe the importance of control system in assessing entity's activity and providing information to decision-making. Also it describes the significance of accounting information, whose veracity directly influences the outcome of the economic process as a whole. As an outcome of a systematical study of the sp ecialized literature are analyzed possibilities for control system attainment in accounting system, and therefore definition of control's functions within accounting
关键词：control; contabilitate; informa.ie financiar. ; decizii manageriale; proces decizional
