دور التحليل المالي الحديث في تقييم الاداء المالي للمؤسساتالالاققتصادية

Abstract

This study aimed to clarify the importance of modern financial analysis and its role in evaluating the financial performance of the economic entrepise. Where the descriptive analytical approach was relied upon to describe the theoretical part to highlight the importance of financial analysis in knowing and evaluating the financial performance of the economic institution As for the applied part, a case study method was adopted by dropping the theoretical study on the Sonatrach company in Algeria for the period between 2019-2021 in order to evaluate its financial performance using the new methods of financial analysis. The results of the study showed that modern financial analysis has an effective role in knowing the state of the financial performance of the entreprise and predicting its future financial situation and whether there are imbalances that impede the activity of the entreprise and developing solutions to correct them