الأدوات المستخدمة في تحليل القوائم المالية و أهميتها كآلية لتشخيص الوضع المالي للمؤسسات

الملخص EN

Algeria after the adoption of the market economy system and chose joining the international economics entities and organizations, was being obliged to promote and develop its accounting system to be more competitive and up-to-date with the rest systems in the whole word.

Financial statements are the most important financial accounting outputs, and are at the same time output of financial analysis which is based on a set of indicators and financial ratios that contribute to the diagnosis of the financial situation of the institution.