دور النظام المحاسبي المالي في تطوير أساليب التقييم الأداء المالي : دراسة حالة عينة من شركات التأمين الجزائرية باستخدام طريقة التحليل العاملي التمييزي (Afd)‎. للفترة الممتدة من 2010 إلى غاية 2020

Abstract EN

Enter This study aims to highlight the extent of the contribution of the financial accounting system in evaluating the financial performance of insurance companies in Algeria, represented by two partners: the National Insurance Company (SAA) and the Algerian Insurance Company (CAAT); This is done by comparing the financial performance before and after the application of the financial accounting system during the period from 2000-2020, depending on the financial statements (budgets) and using the distinguished factor analysis method with shedding light on the financial performance and knowing the methods of its evaluation and addressing the financial performance of insurance companies and identifying the most important indicators The financial system used to evaluate it, then know the reality of the financial accounting system and the accounting system in insurance companies.

The study found an impact of the financial accounting system on the financial performance of insurance companies in the study sample due to the difference in financial performance before and after the application of the financial accounting system, which contributed to many financial indicators to improve the financial position of these companies.