مقاربات و معايير التقييم المالي للمؤسسة الاقتصادية : دراسة تحليلية

الملخص EN

This research aims to study the used known approaches and criteria of financial evaluation which determine the value of the economic enterprise.

This analysis will be conducted by presenting the fundamental approaches namely: 1st those approaches which centered on the assets of the enterprise, the approaches which consist on the flow of expected economic benefits from the assets, and finally, those approaches that deal with stock trading in financial markets.

This assessment can be done through the accounting and financial information of the firm, and through the know-how of the evaluator, the method, and the entreprise environment, it is possible to détermine the firm's economic value.

The financial accounting system adopts current value and reassessment criteria that contribute to the valuation process.

However, the lack of active markets for different asset elements, or a financial market, contribute to financing, and which increases the diversity of sources of financing.

This fact contributes to make financial assessment process more difficult.

Key Words: value, financial assessment, firm, financial disclosure, cash flow