الإطار القانوني لمسك الدفاتر التجارية بواسطة أنظمة الإعلام الآلي في التشريع الجزائري

Abstract EN

Through this study, we aim to detect modern legal and technical mechanisms and controls adopted by the Algerian Legislature in the accounting code whereas A article 24 of Law 07-11 containing the financial accounting, states that accounting can be maintained through automated media systems as an alternative to manual method and to calibrates software applications of the financial accounting system rules, the Executive Decree N.

09 _110 of 2009 sets out the conditions and modalities for holding accounting by automated media within the principles and laws of the financial accounting system.

the legislator has thus authorized entities that are obliged to keep business books to use computers and software, where they are prepared, preserved and extracted through electronic means and props and he had introduced under the previous decree legal and technical controls that enhanced the legal value of such books and raised their place among the means of proof.