The Protection And The Access To The Financial Information From The Perspective Of The Financial Control

In the present paper we have tried to reveal the way in which we can obtain fiscal and accountant information on a juridical person, information about the persons who have special relations with the entity: associates,administrators and shareholders. For a complete fiscal control, we need other types of information regarding the address of the social residence and the declared working branches/sub offices , the financial position and the performance or nonperformance of the entity: total assets, fixed assets, mobile assets, stocks,debts, owned capital, social capital and its structure, business figure, total income, total expenses. We have structured the access to such information on three categories, according to the level of access hold by the person who is interested in getting such information. For example: • public information about juridical persons and the physical persons who are shareholders, associates or administrators for the juridical person; any interested person can access such information; • information that can be found in the database of different public institutions, banks, service providers; such information can be accessed only by authorised persons; • information that can be found in the accountacy of the juridical person lying under investigation ; such information can be accessed by the control organs of the Public Finance Ministry or other control organs according to the competence offered to them by laws of organisation and wellfunctioning. We consider that it is extremely useful to combine the information got from different external sources (such as the ones mentioned in the first two cases) and the information we receive from an internal source as the one mentioned at the third point. By doing this we can obtain a general picture of the economical agent who is subjected to the financial analysis.