دور المعلومات المالية في تحليل بيئة أعمال المؤسسات الجزائرية و اتخاذ القرارات : حالة سوناطراك و صيدال

الملخص EN

This paper speaks about financial crisis; the study’s objectives are to show the role of the financial analysis and international financial reporting standards to prevent financial crisis and decision-making in industrial companies by using prevision models of the failure and financial fraud through the financial rations- Sonatrach case and Saidal-.

The more important conclusions of the study are: although the importance of the financial analysis to can prevent the financial crisis before its coming, but they are many obstacles among which the problem of choosing the financial ration.