تقيم الأداء المالي لصندوق الوطني للتقاعد باستخدام مؤشرات التوازن المالي

Abstract

This study aims to evaluate the financial performance using financial balance indicators of the National Retirement Fund Institution, and to address the problem of the topic and test its hypotheses, the following problem was raised: “What is the role of using financial balance indicators in evaluating the financial performance of the National Retirement Fund Institution (CNR) and Ain Temouchent Agency for the period extending between 2021 -2023? The study was conducted on the National Retirement Fund (CNR) in Ain Temouchent for the period 2021-2023, relying on the descriptive and analytical approach in the theoretical aspect and a case study in the applied aspect. The financial statements, represented by the budget and the Excel program, were also relied upon to analyze and understand the data. It was concluded that the institution has achieved a balance in working capital, which was positive during the years of the study, as it witnessed an increase from the year 2021 to 2023. This reflects the fund’s ability to finance its total investments using its permanent resources. Therefore, it can be said that the National Retirement Fund has achieved one of the conditions for balance. Financial and positive values in working capital needs, but it decreased in the year 2023, and this indicates that the Fund found a solution to reduce this need. The institution also achieved a financial balance during the years of the study. The state of the treasury was in a good position because it is able to cover its stable uses with its permanent resources and control. In the needs of the exploitation cycle."