دور قائمة التدفقات النقدية في إدارة مخاطر السيولة في المؤسسة

Abstract

This study aims to clarify the role and importance of the cash flow statement in controlling liquidity risk management in economic institutions. To achieve the desired objectives, we analysed the concepts related to liquidity, risk management and the cash flow statement, while clarifying the role of the cash flow statement in liquidity risk management. As for the applied aspect, we studied and analysed the cash flow statement of the National Fund for Social Insurance for wage workers CNAS "Ain Tamouchant Agency" by using financial ratios derived from this list in addition to identifying the policies adopted to control liquidity risk in this fund, and we reached a set of results, most notably, that the cash flow statement plays a vital role in detecting liquidity risks and identifying the sources of deficits in it and this helps the institution to identify the strengths and weaknesses of its treasury and take the necessary measures to enhance its financial stability.