تقييم الملاءة المالية لشركات التأمين وفق النظام المحاسبي المالي

Abstract

The study aims to address one of the important aspects of the insurance companies, as the ability of the insured to them when they are exposed to the insured risks is of great importance that will affect the continuity of the activity of the insurance institutions. In this study, the descriptive approach was relied on in the heoretical aspect. As for the practical side, it was relied on the analytical approach to the reality of the financial solvency of the National Insurance Company SAA during the period from 2015 to 2020. Finally, it was concluded that the company has good solvency, which reflects the solidity of this The latter throughout the study period, and also through what was presented and analyzed, especially in the Algerian insurance companies, is characterized by fragility despite the development it witnessed, and remains as recommendations for the guardianship authorities and the concerned insurance institutions to take what is required by the solvency according to the Algerian law. Solvency due to the existence of a relationship between evaluation methods, accounting measurement and the importance of disclosing the financial solvency of insurance companies