دور نظام حوكمة الشركات في الرفع من جودة التقارير المالية في المؤسسات الاقتصادية الجزائرية : دراسة حالة باتيميتال بعين الدفلى

الملخص EN

this study aimed to Identify the different concepts of Corporate Governance and the Quality of Financial Reports and the relationship between them and Examining the Impact of Corporate Governance on the Quality of Financial Reports in Algerian Economic Institutions, Through a case study AT BATIMETAL - AIN DEFLA, which Included, Accounting Department, Internal Audit Department, Finance Department, auditors Outsiders of the Company.

We Concluded corporate Governance is one of the most important Systems to help improve the Quality of Financial Reports, by ensuring the rights of Stakeholders, integrity and Transparency and free flow of Information in the Organization, As for the nature of the relationship between the two variables in the institution under study, we concluded that there is a weak relationship between the two variables in the institution under study, which indicates that there are other factors that affect the Quality of Financial Reports, Such as: lack of good application of the Principles of Governance, weak Management system, lack of Impartial Internal Audit, weak Internal Control System, lack of Application of modern Accounting tools, ence of Disclosure and Transparency, The Control of a specific group over Administration.

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