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La législation et la réglementation : un des aspects de pilotage de l’entreprise économique Algérienne

Docteur Namoun Mohamed Azzedine , Docteur Baala Tahir

Abstract:
This article aims to provide the main legal and regulatory provisions governing the Algerian economic
establishment, especially with regard to the provisions of the Commercial Law ;and the law wich is
governing the commercial practices, labor law, social security law, direct tax law and related taxes, As well
as Law 07-11 on the Financial Accounting System.
In This article we also suggests, the internal procedures that will be applied to the administration are
compatible with legislation and regulations.
At the end of our study, we have shown that internal legislation, regulations and procedures guarantee good
conduct and good governance and defend the interest of the company.
Keywords: legislation, regulations, steering, procedures, internal control.
Jel Classification Codes : K32, G21, G28, K4, G38.