دور حوكمة المؤسسات في تحسين الأداء المالي : دراسة حالة مؤسسة سونلغاز الأغواط

الملخص EN

This study aims to determine the conceptual framework of governance and the importance of its application in improving the financial performance in the economic institution, through a case study of the Sonelgaz Foundation, based on the financial statements of the institution, where we analyzed the financial statements depending on the financial indicators that help in this study.

We have reached a conclusion that the economic institution at the study applies the mechanisms of governance and the Board of Directors of the Foundation is considered the primary responsible for the application and monitoring of governance, as the internal and external review seeks to ensure access to good financial performance, but the impact of its application was not somewhat positive on improving financial performance.