دور النظام المحاسبي المالي في ترشيد قرارات الاستثمار بالمؤسسات الاقتصادية الجزائرية : دراسة تطبيقية لمؤسسة مطاحن الجلفة

Abstract EN

This paper deals with the role of the financial accounting system in rationalizing investment decisions in economic institutions through information provided to users through its outputs (financial statements).

Through the applied study of one of the national economic institutions (Djelfa Mills Corporation), the information provided by the institution's financial results can be analyzed using the static financial analysis and the interpretation of its results, through which investors, whether current or future, can make decisions Rachida relates to investment in the institution or not and this is based on this information.