دور حوكمة الشركات في تقييم فعالية الأداء المالي و الإداري للمؤسسة الجزائرية

الملخص EN

The objective of this research to show the role played by the implementation of corporate governance principles by the Algerian companies to in Evaluate their financial performance from the side of accounting disclosure.

After crisis and financial scandals that have affect the reliability of financial statements, and the credibility of their completers in addition to auditors.

A lot of studies tended focus on to the concept of Corporate governance which become one of the main pillars in the function of Corporation.

the importance of this subject in Algeria and what itre presents from the need to follow up the performance of companies and their improvement , main question was asked about the role of corporate governance in the financial performance of t the Algerian economic companies.

The most important of the results thereof; The correct application of corporate governance, particularly the principle of accounting disclosure lead to increase of the management efficiency in the use of available resources which reflected positively on the financial performance.