الخصوصية المالية للمؤسسات الصغيرة والمتوسطة العائلية

Investigating the different sources of firm performance is a central theoretical and empirical debate in scientific circles ,we have tried in this article , to evaluate the financial performance of Algerian SMEs using a discriminate factorial analysis and depending on 15 Financial ratios examine the Financial performance , the study concluded with clear superiority of Financial performance for family firm compared to non – family firm , so that Algerian family firm provide substantial liquidity that increased their ability to finance their own investments thus improving their financial independence