جدول سيولة الخزينة وفق النظام المحاسبي المالي الجديد : رؤية تحليلية ديناميكية للمؤسسات الاقتصادية الجزائرية

Abstract EN

The objective of this study is to show the role of the statement of cash flows prepared by the new financial accounting system in providing a dynamic analytical vision for the Algerian economic institutions.

to prepare this study, we relied on the descriptive approach to define the new financial accounting system and the statement of cash flows,and the analytical methodology to highlight the importance of the statement of cash flows.

the study concluded that the statement of cash flows is considered a dynamic and analytical tool that allows for measuring the quality of profits and disclosing the risk of bankruptcy.