Управлінський контроль над обліково-аналітичним забезпеченням вирішення господарських спорів щодо нереальних господарських операцій підприємства
Management control of accounting and analytical support of the providing solutions for economic disputes about non-economic business operations of the enterprise

Summary/Abstract: The article is devoted to the problem of unreal (fictitious) business operations, their legal assessment in the relations between the enterprise and the state (and counterparty). The essence of unreal economic operation is disclosed, its typical features are presented. The norms of the provisions for contracts on guaranteeing the reality of a business transaction are developed. The role of managerial control over accounting and analytical support of execution of economic contracts is determined. The responsibility for damage from unrealistic operations is proposed.

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