تاثير تطبيق النظام المحاسبي المالي على جودة المعلومات المحاسبية

Abstract

The accounting system emerged after a number of challenges and difficulties faced by the Algerian economy at the internal and external levels. It was necessary for the authorities to abandon the national accounting plan and move to the financial accounting system in order to keep pace with the world economy and open the international competition. And allows the storage and classification of basic data as well as the recording and presentation of financial statements more accurately and quality and give a clear and easy to read for all local economic agents were or foreigners, and we have prepared a theoretical study and field under the title For the financial accounting system on the quality of the financial statements (a field study for the "National Company for the distribution of electricity and gas in Adrar model 2012" and the study reached several conclusions and recommendations was the most significant impact of the new financial accounting system on all the financial statements approved as well as achieving the quality of presentation lists And provide the clear and clear picture of the financial status of the institution to all users of the financial statements.