تشجيع قرار الاستثمار في سوق الأوراق المالية الجزائرية من خلال تعزيز جودة و موثوقية المعلومة المحاسبية و المالية

الملخص EN

Accounting has an important role in the stimulation of the stock market, increasing the speed of transactions, and to achieve the efficiency through the provision of information relating to the credibility of all financial statements of companies as the financial position and the profits realized and expected in the future.

All the information given by accounting contributes to take and make a good investment decisions and increase the investor confidence in the information resulting from the financial statements.

Recently we noticed the interest of accountants to improve the financial content of the financial statements in terms of the quantity, quality, comprehension and understanding of the information by the investor.

Therefore, currently the international accounting standards known as International Financial Reporting Standards are focusing on the investor's and consider him as first target of the financial statements issued and published by companies.

Algerian companies is directed to bring the accounting practice of the international accounting practice through the adoption of the system of financial accounting and this is considered as an important and necessary step to take advantage to stimulation of its securities market through awareness of the importance of investment in this kinds of business And bring the audience of savers by spreading the confidence and trust in the outputs of the accounting systems of the national institutions who is represented by the financial statements.

The awareness of the importance of the financial accounting system in enhancing the quality and reliability of accounting information, which is the basis of any investment decision making, is the way to gain the confidence of the savers' audience and to bring them to invest in the stock market, which leads to increase the demand for securities issued by companies and the entry of new companies into the stock market.