Résumé:
In light of the economic development the world is witnessing, Algeria has endeavored, like other countries, to keep pace with the economic development taking place by adopting the new financial accounting system that came into effect at the beginning of 2010 and which is in line with international accounting standards and which compensates for the national accounting scheme, in line with the current economic developments and dedication In order for Algeria to join the market economy, every entity involved in the application of this system is obligated to prepare 5 financial lists. As for the process of analyzing the financial statements, we have put the new financial accounting system in front of financial lists carrying all steps of financial analysis, and with the emergence of international accounting standards the role of analysis has increased The financial and acquired strategic dimensions through its traditional and modern tools, which are represented in indicators of financial balance and financial ratios, as well as enabling the beneficiary parties to make sound decisions and know the financial position of the institution. 115
