أثر محاسبة المعاشات على الأداء المالي - دراسة حالة الصندوق الوطني للتقاعد

Abstract

Through this study, we have tried to diagnose the impact of pension accounting on its financial performance by studying and analysing the financial position of the pension fund, as well as addressing the problem of Mali's deficit experienced for several years, which will be further exacerbated in future generations by the impact of the pension system on the social and demographic situation, such as the higher life expectancy of retirees, the higher expenditure and the lower number of participants that led to the imbalance of the national pension fund.