PROTECTING COMPANY FUNDS: AN ALGERIAN LEGAL PERSPECTIVE
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Abstract
Commercial companies have gained great importance, due to their distinctive role in the process of economic development, and their rules and regulations have become at the forefront of commercial law topics. Therefore, it was necessary to intervene criminally in the environment of commercial companies, which has become a reality in Algerian law, and considering that commercial companies are a legal entity, they are subject to criminal accountability, and to limit and eliminate them, so that we find that criminal law plays a major role in confronting these deviations and crimes, and the assault on the economic and financial interests of the state, as the economic and financial structure of the state is shaken by them, and public confidence in its economic policy is shaken.
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References
Law 75-59 containing the Algerian Commercial Code.
Jean-Guy Dego , Sécurité et Fraude dans les Systémes Comptables , https://fraudmeshs.hypotheses.org/89 ,Publié 03/07/2016 .