التحليل المالي للقوائم المالية ودوره في اجتياز الهيكل التمويلي للبنوك

Abstract

The study aimed to shed light on financial analysis and its role in choosing the optimal financing structure for banks, The study was divided into two parts, the first side dealing with the theoretical framework of the study relied on the desk survey and access to books and previous studies, and the second side represented in a case study of the Algerian people's loan bank- Mila Agency -, By analysing the bank's financial statements during the period from 2017 to 2020, calculating some financial indicators and ratios, and conducting interviews with some of the bank's employees.The study concluded some important results:Financial analysis is a link between the financial statements and the selection of the financing structure, as the financing structure is determined based on a set of elements, the most important of which are : the size of the institution, liquidity, interest rate...etc.