دور المعلومات المحاسبية في التنبؤ بإفلاس المؤسسات المصغرة

Résumé: This study deals with the role of accounting information in helping to predict bankruptcy miniinstitutions in the framework of device support and youth employment (ANSEJ) in Algeria. Due attention to this kind of institutions associated mainly conservatively in addition to the extreme importance attached by the state for this tool to reduce the problem of unemployment among Algerian youth category. Given the difficulties faced by these large institutions, which often lead to the suspension of its activities, it has become important to build a mathematical model helps to predict the possibility of faltering process the activity of these institutions. The study process included six mini-funded institutions in the state of Ouargla working in the services sector, use the mono-analysis method. Results of the study demonstrated that in spite of the importance of accounting information, but it does not help alone to predict the future development of these institutions; and that to achieve the above must provide accounting information (extra Accountant). And that the model based on financial ratios that fit in the study of cases of other types of institutions is not commensurate with the privacy of mini-institutions

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