المسؤولية الجزائية لهيئات التسيير التقليدية على مالية شركة المساهمة
The penal responsibility of the traditional governing bodies on the finances of the joint-stock company
Keywords:
Key words: profits, budget, capital, aggravated misdemeanor, filteringAbstract
The Algerian legislator dealt with violations related to management and funds, which can be
committed by the conductor of a joint-stock company with a traditional style during the
performance of his duties, due to the active role he plays in the most suitable type of companies for
the huge projects that It is carried out by the state, namely. Therefore, a penal responsibility was
arranged on it in case these bodies committed violations that affect their funds, such as profits,
balance sheets and capital, and what may result from that infringement such as bankruptcy and
liquidation, stipulated in the Commercial Law, with the aim of protecting their dealers, especially
those with good faith. However, it is noted that this treatment was not successful.
This study attempts to focus on the responsibility of these bodies in the joint stock company in
comparison with French law, and the consequent penal and financial penalties, which highlights
the seriousness of these crimes on the public and private level of the company.