أهمية النظام المحاسبي المالي في تفعيل حوكمة الشركات بالمؤسسات الاقتصادية الجزائرية

الملخص EN

This paper aims to shed light on the importance of the financial accounting system as a tool to activate the governance of the Algerian economic enterprises, by highlighting the most important contributions included in the legal and regulatory texts governing the accounting work in the institutions.

To increase the information content of the financial statements, especially within the notes, to help several different parties interested in the company in making decisions, especially investors, as the financial accounting system has an Anglo-Saxon background as it derives from the accounting standards.

The Mechanism, which emerged primarily to meet the requirements of investors and financial markets adequate, reliable and comparable information, which leads to an increased level of disclosure and transparency in the financial statements, thereby enhancing corporate governance, considering that disclosure and transparency is the most important principle of governance in accordance with the Organization for Economic Cooperation and Development (OECD).