العلاقة بين النتيجة المحاسيبية و النتيجة الجبائية وفق النظام المالي المحاسبي وقواعد النظام الجبائي

Abstract

The purpose of the research in hand is to know the role of the financial performance in the prediction of the financial failure in an economie enterprise, this is because of the huge importance and help the the financial performance provides to take rational dicisions . in the theoriotical part we tackeled the definition of the financial performans, its importance and evaluation, the definition of the financial failure and the most statistical models that predict the financial performance like Altman, springate, Kida and Sherrod models, we used those models due to its high potential in the prediction of the financial risks years before the liquidation . Concerning the practical part we applied those models in an economic enterprise which is Saidal for the pharmaceutical industry in Medea from 2016 to 2018. the findings of the research indicates that the Altman’s model couldn't predict about the failure or success of the enterprise under study whereas the other samples were able to determine the financial performance in a high predictive way.