Using structural equations to assess the financial risk indicators affecting the Social security organization in Iran

Social Security Organization, as the largest custodian of providing social service in Iran, has an important influence on the lives of over 34 million people who are covered by these services. Support packages that are offered by this organization, is one of the most complete social services in the country. Thus, Paying attention to the effective factors in implementation way of this organization's commitments is very important. Financial risk is an appropriate measure to ensure fulfillment of the commitments. In this study, financial activities of Social Security Organization have been studied in the context of the financial statements in the period 2001 to 2013. For evaluating and ranking using structural equations and LISREL software, financial risk indicators have been compared during the period above. The results show that the role of current ratio, quick ratio and current liability-assets ratio in financial risk of this organization are more highlighted than other financial ratios.