مساهمة النظام المحاسبي المالي في تطوير أساليب تقييم الأداء المالي

Abstract

This study aims to highlight the contribution of the financial accounting system in evaluating the financial performance of insurance companies in Algeria, represented by the National Insurance Company (SAA), by comparing the financial performance before and after the application of the financial accounting system during the period from 2001-2019, based on the financial statements ( budgets) with shedding light on financial performance and knowing the methods of its evaluation and addressing the financial performance of insurance companies and identifying the most important financial indicators used to evaluate it, then knowing the reality of the financial accounting system and the accounting system in insurance companies. The study concluded that there is an impact of the financial accounting system on the financial performance of the 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.