الممارسة المحاسبية لعمليات الضمان الإجتماعي في ضل النظام المحاسبي المالي SCF دراسة حالة الصندوق الوطني للتأمينات الإجتماعية للعمال الأجراء و كالة عين تموشنت

Abstract

great importance of this study is evident in examining the financial accounting system and the extent of its application in the social security sector by addressing the most important accounting records. To achieve the desired goals, the subject of the study was divided into two chapters. The first chapter includes the theoretical aspect of the study, where the analysis of concepts related to social security and the financial accounting system was addressed. And its applications in This secutor,The second chapter includes the applied aspect, which was a case study in the Social Security Fund in the state of Ain Temouchent, where the financial and accounting function and the various operations it carries out were addressed and focused, and this is due to its specificity compared to other sectors. We have reached a set of results, the most prominent of which is confirmation of the effectiveness of the accounting system. The financial information that affects the informational content of the insurance company’s financial statements, as the value of the informational content of the financial statements when applying the financial accounting system in better than the informational accounting financial statements.