Servicii electronice şi raportări on-line: garanţii ale optimizării evidenţei contabile
Electronic services and online reports: guarantees of optimization of accounting evidence

Summary/Abstract: The role and the importance of the accountant within the entity has enormouslyevolved once the accounting itself has evolved. Therefore, the accountant is currently the personthat may provide an extensive information regarding the activity of production / provision ofservices, the employees of the entity, the calculated and paid contributions/bonuses/taxes, theprofitability, the liquidity, the productivity of the economic entity. The entire information is usefulfor the internal and external users. For these reasons, it is imperiously necessary to appreciate theimportance of documentation and reporting and the facilities as electronic services and onlinereporting. The authors have applied for the study of the subject general methods of empiricalresearch as analytical method, by which we got to the importance of the studied problem; method ofsynthesis, applied in order to establish the connections between the studied phenomena. There wasascertained that in the last years a huge reform took place in the Republic of Moldova regardingthe facilitation of accountants activity by the creation electronic services. Although, they still needimprovements.

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