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| Author: | Ragab Agiza |
| Category: | Accounting [Edit] |
| Language: | Arabic |
| Pages: | 58 |
| File Size: | 817.86 KB |
| Extension: | |
| Creation Date: | 30 Nov 2023 |
| Rank: | 23,589 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
The Publisher and the author
Book التحليل المالى .
الحمد الله وحده
مسلم
ولدت ة تربيت و تعلمت فى محافظة الدقهلية بمصر عملت فى الامارات و السعودية و قطر من محاسب الى مدير مالى
يعتبر التحليل المالـي بمفهومه الحديث وليداً للظروف التي نشـأت في مطلع الثلاثينات من هذا القرن ، وهي الفترة التي تميزت بالكساد الكبير الذي ساد الولايات المتحدة الأمريكية ، الذي أدت ظروفه إلى الكشف عن بعض عمليات غش وخداع مارستها بعض إدارات الشركات ذات الملكية العامة ، الأمر الذي أضر بالمساهمين والمقرضين على حد سواء ، وحدا بالمشرِّع إلى التدخل ، وفرض نشر المعلومات المالية عن مثل هذه الشركات ، وقد أدى نشر هذه المعلومات إلى ظهور وظيفة جديدة للإدارة المالية في تلك الفترة ، وهي وظيفة التحليل المالي .
ومنذ ذلك التاريخ والتحليل المالي يكتسب مزيداً من الأهمية لدى الكثير من مستعمليه ، لما يقدمه لهم من معلومات ذات دلالة هامة في معظم الحالات التي يتناولها ، وقد كانت البنوك التجارية واحدة من الجهات التي أولت التحليل المالي أهمية كبيرة .
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