-دور قائمة التدفقات النقدية في تقييم الأداء المالي دراسة حالة-مؤسسة توزيع وصيانة العتاد الفلاحي

Résumé: This study adresses the role of cash flows statements in evaluating the institution Financial performance through a case study of Distribution and Maintenance of Gear Farming institution – EL OUED - This is performed through the preparation of cash flow statement. which is a list showing the sources of cash inflows and outflows that aims to provide information to users of financial statements about the changes in cash and its equivalents. According to International Accounting Standard No (07). Cash Flow Statement should be classified into three main activities: operational, investment and financing. This standard states that this list should set up according to two methods, the direct method and indirect method. The analysis using financial ratios is one of the oldest tools used in evaluating the performance of institutions From cash flow statement indicators have been derived to assess the financial situation. It Is also more appropriate to identify the strengths and weaknesses in the activity of the facility, the Among most important purposes served by the cash flow statement is the ability to assess the liquidity and profitability of the institution because it provides useful information to both management and users of Financial statements, and It Is a way to get know the degree of liquidity enjoyed by the institution, the Financial flexibility and the degree of risks That accompany the its .flows.......

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