مساهمة اشتراكات التأمين الاجتماعي في التوازنات المالية لصناديق الضمان الاجتماعي في الجزائر

Abstract

This study aims to shed light on the contribution of social insurance contributions to the financial balances of social security funds in Algeria, particularly the CNAS agency in Mila. It addresses the key concepts and terminology related to social insurance and its importance in the life of individuals and society. The study relies on the analysis of the financial statements of the fund to clarify its funding resources and to diagnose the financial situation using financial analysis tools, including financial indicators and ratios. Additionally, it highlights the extent to which social insurance contributions contribute to the financial balances of the National Social Security Fund for Salaried Workers in the Mila province. This study has concluded that social insurance contributions play a significant role in achieving the financial balances of institutions and are considered a funding source that relies on the contributions of socially insured individuals .