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Profile of the Court of Audit of Morocco, SIGMA conference 16 December 2014

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Profile of the Court of Audit of Morocco presented at the regional conference for Supreme Audit Institutions of European Neighbourhood South countries, co-organised by the Algerian Court of Accounts and SIGMA in Algiers, 16-17 December 2014

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Profile of the Court of Audit of Morocco, SIGMA conference 16 December 2014

  1. 1. ‫ﺍﻻﺗﺤﺎﺩ‬ ‫ﻗﺒﻞ‬ ‫ﻣﻦ‬ ‫ﻣﺎﻟﻲ‬ ‫ﺑﺪﻋﻢ‬ ‫ﺍﻟﻮﺛﻴﻘﺔ‬ ‫ﻫﺬﻩ‬ ‫ﺇﻋﺪﺍﺩ‬ ‫ﺗﻢ‬‫ﻟﻼﺗﺤﺎﺩ‬ ‫ﺍﻟﺮﺳﻤﻲ‬ ‫ﺍﻟﺮﺃﻱ‬ ‫ﺗﻤﺜﻞ‬ ‫ﺑﺄﻧﻬﺎ‬ ‫ﺍﻷﺣﻮﺍﻝ‬ ‫ﻣﻦ‬ ‫ﺣﺎﻝ‬ ‫ﺑﺄﻱ‬ ‫ﺗﻌﺘﺒﺮ‬ ‫ﻻ‬ ‫ﺃﻥ‬ ‫ﻭﻳﺠﺐ‬ ‫ﺍﻷﻭﺭﻭﺑﻲ؛‬‫ﺍﻟﺘﻌﺎﻭﻥ‬ ‫ﻣﻨﻈﻤﺔ‬ ‫ﺁﺭﺍء‬ ‫ﻭﻻ‬ ،‫ﺍﻷﻭﺭﻭﺑﻲ‬ ‫ﺍﻵﺭ‬ ‫ﺑﺄﻥ‬ ً‫ﺎ‬‫ﻋﻠﻤ‬ .‫ﺳﻴﺠﻤﺎ‬ ‫ﺑﺮﻧﺎﻣﺞ‬ ‫ﻓﻲ‬ ‫ﺗﺸﺎﺭﻙ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﺴﺘﻔﻴﺪﺓ‬ ‫ﺍﻟﺪﻭﻝ‬ ‫ﺃﻭ‬ ‫ﺍﻷﻋﻀﺎء‬ ‫ﺩﻭﻟﻬﺎ‬ ‫ﺃﻭ‬ ‫ﻭﺍﻟﺘﻨﻤﻴﺔ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻱ‬.‫ﺳﻮﺍﻩ‬ ‫ﺩﻭﻥ‬ ‫ﻭﺣﺪﻩ‬ ‫ﺍﻟﻮﺛﻴﻘﺔ‬ ‫ﺑﻜﺎﺗﺐ‬ ‫ﺧﺎﺻﺔ‬ ‫ﺗﺒﻘﻰ‬ ‫ﻓﻴﻬﺎ‬ ‫ﺟﺎءﺕ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍء‬ ‫ﺃ‬ ‫ﻭﺇﺳﻡ‬ ‫ﻭﺣﺩﻭﺩ‬ ‫ﺍﻟﺩﻭﻟﻳﺔ‬ ‫ﻟﻠﺣﺩﻭﺩ‬ ‫ﺗﺭﺳﻳﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻭ‬ ،‫ﺃﺭﺍﺿﻲ‬ ‫ﺃﻱ‬ ‫ﻋﻠﻰ‬ ‫ﺳﻳﺎﺩﺓ‬ ‫ﺃﻭ‬ ‫ﺑﻠﺩ‬ ‫ﺃﻱ‬ ‫ﺑﻭﺿﻊ‬ ‫ﻣﺳﺎﺱ‬ ‫ﺃﻱ‬ ‫ﺗﺷﻛﻝ‬ ‫ﻻ‬ ‫ﻓﻳﻬﺎ‬ ‫ﻣﺩﺭﺟﺔ‬ ‫ﺧﺭﻳﻁﺔ‬ ‫ﻭﺃﻳﺔ‬ ‫ﺍﻟﻭﺛﻳﻘﺔ‬ ‫ﻫﺫﻩ‬.‫ﻣﻧﻁﻘﺔ‬ ‫ﺃﻭ‬ ‫ﻣﺩﻳﻧﺔ‬ ‫ﺃﻭ‬ ‫ﺇﻗﻠﻳﻡ‬ ‫ﻱ‬ ‫ﺍﻷﻭﺭﻭﺑ‬ ‫ﺍﻻﺗﺣﺎﺩ‬ ‫ﻭ‬ ‫ﺍﻻﻗﺗﺻﺎﺩﻱ‬ ‫ﺍﻟﺗﻌﺎﻭﻥ‬ ‫ﻭ‬ ‫ﺍﻟﺗﻧﻣﻳﺔ‬ ‫ﻟﻣﻧﻅﻣﺔ‬ ‫ﻣﺷﺗﺭﻛﺔ‬ ‫ﻣﺑﺎﺩﺭﺓ‬‫ﻲ‬‫ﺃﺳﺎﺳﻲ‬ ‫ﺑﺗﻣﻭﻳﻝ‬ ‫ﺑ‬‫ــ‬‫ﻠ‬‫ــ‬‫ﻭﻍ‬‫ﺍﻟ‬‫ـ‬‫ﺗ‬‫ـ‬‫ﻐ‬‫ـ‬‫ﻳ‬‫ـ‬‫ﻳ‬‫ـــ‬‫ﺭ‬‫ﺎ‬ً‫ﻌ‬‫ﻣـــ‬ ‫ﻟﻠﻬﻳ‬ ‫ﺍﻟﺟﻬﻭﻱ‬ ‫ﺍﻟﻣﺅﺗﻣﺭ‬‫ﻟﻠﻣﺭﺍﻗﺑﺔ‬ ‫ﺍﻟﻌﻠﻳﺎ‬ ‫ﺋﺎﺕ‬ ‫ﺃﻭﺭﻭﺑﻲ‬ ‫ﺍﻟﺟﻧﻭﺏ‬ ‫ﺍﻟﺟﻭﺍﺭ‬ ‫ﻟﻣﻧﻁﻘﺔ‬ ‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻷﻋﻠﻰ‬ ‫ﺍﻟﻣﺟﻠﺱ‬‫ﺍﻟ‬‫ﻣﻐﺭﺑ‬‫ﻲ‬ ‫ﺗﻘﺩﻳﻡ‬‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻷﻋﻠﻰ‬ ‫ﺍﻟﻣﺟﻠﺱ‬ ‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻷﻋﻠﻰ‬ ‫ﺍﻟﻣﺟﻠﺱ‬CDC‫ﺑﺎﻟﻣﻣﻠﻛﺔ‬ ‫ﺍﻟﻌﻣﻭﻣﻳﺔ‬ ‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﻟﻣﺭﺍﻗﺑﺔ‬ ‫ﺍﻟﻌﻠﻳﺎ‬ ‫ﺍﻟﻬﻳﺋﺔ‬ ‫ﻫﻭ‬‫ﺍﻟﻣﻐﺭﺑﻳﺔ‬‫ﻭﻳﺿﻣﻥ‬ ، ‫ﺍﺳﺗﻘﻼﻟﻪ‬ ‫ﺍﻟﺩﺳﺗﻭﺭ‬.‫ﻧﺹ‬ ،‫ﺍﻟﻼﻣﺭﻛﺯﻳﺔ‬ ‫ﺳﻳﺎﺳﺔ‬ ‫ﺇﻁﺎﺭ‬ ‫ﻓﻲ‬ ‫ﻭ‬‫ﺍﻟﺟﻬﻭﻳﺔ‬ ‫ﺍﻟﻣﺟﺎﻟﺱ‬ ‫ﺇﺣﺩﺍﺙ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺳﺗﻭﺭ‬ ‫ﻫﻳﺋﺎﺗﻬﺎ‬ ‫ﻭ‬ ‫ﺍﻟﻣﺣﻠﻳﺔ‬ ‫ﺍﻟﺟﻣﺎﻋﺎﺕ‬ ‫ﺣﺳﺎﺑﺎﺕ‬ ‫ﺑﻣﺭﺍﻗﺑﺔ‬ ‫ﺍﻟﻣﻛﻠﻔﺔ‬ ‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬..‫ﺍﻟ‬ ‫ﻳﺷﻛﻝ‬ ‫ﻭ‬‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻷﻋﻠﻰ‬ ‫ﻣﺟﻠﺱ‬ ‫ﻭﺍﻟﻣﺟﺎﻟﺱ‬‫ﺍﻟﺟﻬﻭﻳﺔ‬CDC‫ﻭ‬CRC‫ﺍﻟﻣﺣﺎﻛﻡ‬‫ﺍﻟﻣﺎﻟﻳﺔ‬)JF(،‫ﻭﻏﺎﻟﺑﺎ‬‫ﻣﺎ‬‫ﺗﻌﻧﻲ‬CDC‫ﺟﻣﻳﻊ‬‫ﺍﻟﻣﺅﺳﺳﺎﺕ‬‫ﺍﻟﻘﺿﺎﺋﻳﺔ‬ ‫ﺍﻟﻣﺎﻟﻳﺔ‬. ‫ﻣﺣﻁﺎﺕ‬‫ﺗﺎﺭﻳﺧﻳﺔ‬ 1960:‫ﺇﻧﺷﺎء‬‫ﺍﻟﻠﺟﻧﺔ‬‫ﺍﻟﻭﻁﻧﻳﺔ‬‫ﻟ‬،‫ﻠﺣﺳﺎﺑﺎﺕ‬‫ﺍﻟﺗﺎﺑﻌﺔ‬‫ﻟﻭﺯﺍﺭﺓ‬‫ﺍﻟﻣﺎﻟﻳﺔ‬. 1979:‫ﺇﻧﺷﺎء‬‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻷﻋﻠﻰ‬ ‫ﺍﻟﻣﺟﻠﺱ‬،‫ﻭﻓﻘﺎ‬‫ﻟﻠﻘﺎﻧﻭﻥ‬‫ﺭﻗﻡ‬12-79. 1996:‫ﺑ‬ ‫ﺍﻻﺭﺗﻘﺎء‬‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻷﻋﻠﻰ‬ ‫ﺎﻟﻣﺟﻠﺱ‬‫ﺇﻟﻰ‬‫ﻣﺻﺎﻑ‬‫ﻣﺅﺳﺳﺔ‬‫ﺩﺳﺗﻭﺭﻳﺔ‬. 2002:‫ﺻﺩﻭﺭ‬‫ﺍﻟﻘﺎﻧﻭﻥ‬‫ﺭﻗﻡ‬62-99‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﺍﻟﻣﺣﺎﻛﻡ‬ ‫ﺑﻣﺩﻭﻧﺔ‬ ‫ﺍﻟﻣﺗﻌﻠﻕ‬. 2011:‫ﺗﻌﺯﻳﺯ‬‫ﺍﻟﺻﻼﺣﻳﺎﺕ‬‫ﺍﻟﺩﺳﺗﻭﺭﻳﺔ‬‫ﻟ‬‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻷﻋﻠﻰ‬ ‫ﻠﻣﺟﻠﺱ‬،‫ﺑﻌﺩ‬‫ﺍﻋﺗﻣﺎﺩ‬‫ﺍﻟﺩﺳﺗﻭﺭ‬‫ﺍﻟﺟﺩﻳﺩ‬‫ﻓﻲ‬1 ‫ﻳﻭﻟﻳﻭ‬‫ﻋﺎﻡ‬2011. .‫ﺍﻻﺧﺗﺻﺎﺻﺎﺕ‬ ‫ﺗﻬﻡ‬‫ﺃﻫﻡ‬‫ﺍﻻﺧﺗﺻﺎﺻﺎﺕ‬‫ﻗﺑﻝ‬ ‫ﻣﻥ‬ ‫ﺍﻟﻣﻣﺎﺭﺳﺔ‬‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻻﻋﻠﻰ‬ ‫ﺍﻟﻣﺟﻠﺱ‬‫ﺍﻟﺑ‬‫ﺕ‬‫ﺣﺳﺎﺑﺎﺕ‬ ‫ﻓﻲ‬‫ﺍﻟﻣﺣﺎﺳﺑﻳﻥ‬ ‫ﺍﻟﻌﻣﻭﻣﻳﻳﻥ‬‫ﺍﻟﺗﺳﻳﻳﺭ‬ ‫ﻭﻣﺭﺍﻗﺑﺔ‬‫ﺑﺎﻟﺗﺄﺩﻳﺏ‬ ‫ﺍﻟﻣﺗﻌﻠﻘﺔ‬ ‫ﺍﻷﺧﺭﻯ‬ ‫ﺍﻟﺻﻼﺣﻳﺎﺕ‬ ‫ﺇﻟﻰ‬ ‫ﺑﺎﻹﺿﺎﻓﺔ‬‫ﺑﺎﻟﻣﻳﺯﺍﻧﻳﺔ‬ ‫ﺍﻟﻣﺗﻌﻠﻕ‬ ‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﻭﺍﻟﺷﺅﻭﻥ‬‫ﺍﻟ‬ ‫ﺗﻘﺩﻳﻡ‬ ‫ﻣﻬﺎﻡ‬ ‫ﻛﺫﻟﻙ‬ ‫ﺍﻟﻣﺟﻠﺱ‬ ‫ﻭﻳﺗﻭﻟﻰ‬ .‫ﻣﺳﺎﻋﺩ‬‫ﺓ‬‫ﺑﻣﺭﺍﻗﺑﺔ‬ ‫ﺍﻟﻣﺗﻌﻠﻘﺔ‬ ‫ﺍﻟﻣﺟﺎﻻﺕ‬ ‫ﻓﻲ‬ ‫ﻟﻠﺑﺭﻟﻣﺎﻥ‬ ‫ﺍﻟﻌﺎﻣﺔ‬ ‫ﺍﻟﻣﺎﻟﻳﺔ‬‫ﺍﻻﻧﺗﺧﺎﺑﻳﺔ‬ ‫ﺑﺎﻟﻌﻣﻠﻳﺎﺕ‬ ‫ﺍﻟﻣﺗﻌﻠﻘﺔ‬ ‫ﺍﻟﻧﻔﻘﺎﺕ‬ ‫ﻭﻓﺣﺹ‬ ‫ﺍﻟﺳﻳﺎﺳﻳﺔ‬ ‫ﺍﻷﺣﺯﺍﺏ‬ ‫ﺣﺳﺎﺑﺎﺕ‬ ‫ﻭﺗﺩﻗﻳﻕ‬‫ﻭﻣﺭﺍﻗﺑﺔ‬ ‫ﺍﻟﺗﻣﺎﺱ‬ ‫ﻁﺭﻳﻕ‬ ‫ﻋﻥ‬ ‫ﺟﻣﻌﻬﺎ‬ ‫ﻳﺗﻡ‬ ‫ﺍﻟﺗﻲ‬ ‫ﺍﻷﻣﻭﺍﻝ‬ ‫ﺍﺳﺗﻌﻣﺎﻝ‬‫ﺑﺎﻟﻣﺟﻠﺱ‬ ‫ﺃﻧﻳﻁﺕ‬ ‫ﻛﻣﺎ‬ .‫ﺍﻟﻌﻣﻭﻣﻲ‬ ‫ﺍﻹﺣﺳﺎﻥ‬‫ﻣﻬﻣﺔ‬ ‫ﺍﻟﺗﺻﺭﻳﺢ‬ ‫ﻭﺗﺗﺑﻊ‬ ‫ﻣﺭﺍﻗﺑﺔ‬‫ﻟﻠﻣﺟﺎﻟﺱ‬ ‫)ﺑﺎﻟﻧﺳﺑﺔ‬ ‫ﺍﻟﻣﻳﺯﺍﻧﻳﺔ‬ ‫ﺑﺗﻧﻔﻳﺫ‬ ‫ﺍﻟﻣﺗﻌﻠﻘﺔ‬ ‫ﺍﻹﺟﺭﺍءﺍﺕ‬ ‫ﻭﻣﺭﺍﻗﺑﺔ‬ ‫ﺑﺎﻟﻣﻣﺗﻠﻛﺎﺕ‬ ..(‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻟﺟﻬﻭﻳﺔ‬ ‫ﻭ‬‫ﺗ‬‫ﺗﺧﺫ‬‫ﺍﻻﻗﺗﺿﺎء‬ ‫ﻋﻧﺩ‬ ‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﺍﻟﻣﺣﺎﻛﻡ‬‫ﺑﺎﻟﻘﻭﺍﻋﺩ‬ ‫ﺇﺧﻼﻝ‬ ‫ﻛﻝ‬ ‫ﻋﻥ‬ ‫ﻋﻘﻭﺑﺎﺕ‬ ،‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﺍﻟﻌﻣﻠﻳﺎﺕ‬ ‫ﺑﺗﻧﻔﻳﺫ‬ ‫ﺍﻟﻣﺗﻌﻠﻘﺔ‬ ‫ﺍﻟﻌﻣﻭ‬.‫ﻣﻳﺔ‬ ‫ﻓﻲ‬‫ﻣﺎ‬‫ﺗﺑﻘﻰ‬‫ﻣﻥ‬‫ﻫﺫﺍ‬‫ﺍﻟﻣﻠﻑ‬‫ﺳﻳﺗﻡ‬‫ﺍﻟﺗﻁﺭﻕ‬‫ًﺎ‬‫ﺳ‬‫ﺃﺳﺎ‬‫ﻟﻼﺧﺗﺻﺎﺹ‬‫ﺍﻷﻣﺭ‬ ‫ﻭﻳﺗﻌﻠﻕ‬ ،‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﻟﻠﻣﺣﺎﻛﻡ‬ ‫ﻗﺿﺎﺋﻲ‬ ‫ﺍﻟﺷﺑﻪ‬ ‫ﺑﺣﻛﻡ‬ ‫ﺍﻟﺗﺳﻳﻳﺭ‬ ،‫ﺍﻟﺣﺳﺎﺑﺎﺕ‬ ‫ﻓﻲ‬ ‫)ﺍﻟﺑﺕ‬ ‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﻟﻠﻣﺣﺎﻛﻡ‬ ‫ﺍﻟﻘﺿﺎﺋﻳﺔ‬ ‫ﺍﻻﺧﺗﺻﺎﺻﺎﺕ‬ ‫ﻭﺗﺧﺿﻊ‬ . ‫ﺍﻟﺗﺳﻳﻳﺭ‬ ‫ﺑﻣﺭﺍﻗﺑﺔ‬ ‫ﻭﻗﺭﺍﺭﺍﺕ‬ ‫ﺃﺣﻛﺎﻡ‬ ‫ﺇﺻﺩﺍﺭ‬ ‫ﺇﻟﻰ‬ ‫ﺗﺅﺩﻱ‬ ‫ﺧﺎﺻﺔ‬ ‫ﻟﻣﺳﺎﻁﺭ‬ (‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﻭﺍﻟﺷﺅﻭﻥ‬ ‫ﺑﺎﻟﻣﻳﺯﺍﻧﻳﺔ‬ ‫ﺍﻟﻣﺗﻌﻠﻕ‬ ‫ﻭﺍﻟﺗﺄﺩﻳﺏ‬ ‫ﺍﻟﻭﺍﻗﻊ‬ ‫ﻣﺭ‬ ،‫)ﺍﺳﺗﺋﻧﺎﻑ‬ ‫ﻟﻼﺳﺗﺋﻧﺎﻑ‬ ‫ﺧﺎﺿﻌﺔ‬(‫ﻧﻘﺽ‬ ،‫ﺍﺟﻌﺔ‬
  2. 2. 2 ‫ﺍﻹﺻﻼﺣﺎﺕ‬‫ﻭﺍﻟﻧﺗﺎﺋﺞ‬ 1.‫ﺍﻟﺗﺷﺭﻳﻌﻲ‬ ‫ﺍﻹﻁﺎﺭ‬ ‫ﻭ‬ ‫ﺍﻻﺳﺗﻘﻼﻟﻳﺔ‬ ‫ﻳﻌﺗﺑﺭ‬‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻷﻋﻠﻰ‬ ‫ﺍﻟﻣﺟﻠﺱ‬،‫ﻣﺅﺳﺳﺔ‬‫ﺩﺳﺗﻭﺭﻳﺔ‬،‫ﻣﺳﺗﻘﻠﺔ‬‫ﻫﻲ‬ ‫ﻭﻣﻬﻣﺗﻬﺎ‬‫ﺗﻌﺯﻳﺯ‬‫ﻭﺣﻣﺎﻳﺔ‬‫ﻣﺑﺎﺩﺉ‬‫ﻭﻗﻳﻡ‬ ‫ﺍﻟﺭﺷﻳﺩﺓ‬ ‫ﺍﻟﺣﻛﺎﻣﺔ‬‫ﻭﺍﻟﺷﻔﺎﻓﻳﺔ‬‫ﻭﺍﻟﻣﺳﺎءﻟﺔ‬‫ﻓﻲ‬‫ﺍﻟﺣﺳﺎﺑﺎﺕ‬‫ﺍﻟﺣﻛﻭﻣﻳﺔ‬‫ﻭﺍﻟﻬﻳﺋﺎﺕ‬‫ﺍﻟﻌﺎﻣﺔ‬.‫ﻭ‬‫ﺗﺅﻁﺭ‬‫ﺗﺻﺭﻓﺎﺗﻬﺎ‬‫ﺍﻷ‬‫ﺣﻛﺎﻡ‬ ‫ﺍﻟﺩﺳﺗﻭﺭﻳﺔ‬‫ﻭﻣﺩﻭﻧﺔ‬‫ﺍﻟﻣﺣﺎﻛﻡ‬‫ﺍﻟﻣﺎﻟﻳﺔ‬. ‫ﻭ‬‫ﻓﻲ‬‫ﻣﻣﺎﺭﺳﺔ‬‫ﻭﺍﺟﺑﺎﺗﻬ‬‫ﺎ‬،‫ﺗﺷﺗﻐﻝ‬‫ﺍﻟﻣﺣﺎﻛﻡ‬‫ﺍﻟﻣﺎﻟﻳﺔ‬‫ﻋﻠﻰ‬‫ﺍﻟﻧﺻﻭﺹ‬ ‫ﺟﻣﻳﻊ‬‫ﺍﻟﻘﺎﻧﻭﻧﻳﺔ‬‫ﻭﺍﻷﻧﻅﻣﺔ‬‫ﺍﻟﻣﻌﻣﻭﻝ‬،‫ﺑﻬﺎ‬ ،‫ﻭﻛﺫﻟﻙ‬‫ﺣﺳﺏ‬،‫ﺍﻻﻗﺗﺿﺎء‬‫ﺍﻟﻣﻌﺎﻳﻳﺭ‬‫ﺍﻟﻣﻬﻧﻳﺔ‬‫ﻭﺍﻟﺩﻭﻟﻳﺔ‬ ‫ﺍﻟﻣﺣﻠﻳﺔ‬. 2.‫ﻧﻁﺎﻕ‬‫ﺍﻟﺗﻔﻭﻳﺽ‬ ‫ﺻﺩﺭ‬‫ﺍﻟﻘﺎﻧﻭﻥ‬‫ﺭﻗﻡ‬62-99‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﺑﺎﻟﻣﺣﺎﻛﻡ‬ ‫ﺍﻟﻣﺗﻌﻠﻕ‬‫ﻓﻲ‬13‫ﺟﻭﺍﻥ‬2002. ‫ﻫﺫﺍ‬،‫ﺍﻟﻘﺎﻧﻭﻥ‬‫ﺍﻟﻣﺗﻛﻭﻥ‬‫ﻣﻥ‬‫ﺛﻼﺛﺔ‬،‫ﻛﺗﺏ‬‫ﻳﺷﻛﻝ‬‫ﻓﻲ‬ ‫ﺑﺎﺭﺯﺓ‬ ‫ﺗﺎﺭﻳﺧﻳﺔ‬ ‫ﻣﺣﻁﺔ‬‫ﺗﺎﺭﻳﺦ‬‫ﺍﻟﻣﺟﻠﺱ‬‫ﺍﻷﻋﻠﻰ‬‫ﻟ‬‫ﻠﺣﺳﺎﺑﺎﺕ‬. ‫ﻭﺍﻟﻐﺭﺽ‬‫ﻣﻧﻪ‬‫ﻫﻭ‬‫ﺗﺣﺩﻳﺩ‬‫ﺍﻻﺧﺗﺻﺎﺻﺎﺕ‬‫ﻭﻅﺎﺋﻑ‬ ‫ﻭ‬‫ﻭﺗﻧﻅﻳﻡ‬‫ﺍ‬‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻷﻋﻠﻰ‬ ‫ﻟﻣﺟﻠﺱ‬)‫ﺍﻟﻛﺗﺎﺏ‬‫ﺍﻷﻭﻝ‬( ‫ﻭ‬‫ﺍﻟ‬‫ﻣﺟﺎﻟﺱ‬‫ﺍﻟﺟﻬﻭﻳﺔ‬‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬)‫ﺍﻟﻛﺗﺎﺏ‬‫ﺍﻟﺛﺎﻧﻲ‬(،‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﺍﻟﻣﺣﺎﻛﻡ‬ ‫ﻟﻘﺿﺎﺓ‬ ‫ﺍﻷﺳﺎﺳﻲ‬ ‫ﻭﺍﻟﻧﻅﺎﻡ‬)‫ﺍﻟ‬‫ﻛﺗﺎﺏ‬‫ﺍﻟﺛﺎﻟﺙ‬( ‫ﺣﻕ‬‫ﻧﺷﺭ‬‫ﺍﻟ‬‫ﺗﻘﺎﺭﻳﺭ‬ ‫ﺑﻣﻭﺟﺏ‬‫ﺍﻟﺩﺳﺗﻭﺭ‬،‫ﺍﻟﺟﺩﻳﺩ‬‫ﻳﺗﻌﻳﻥ‬‫ﻋﻠﻰ‬‫ﺍﻟﻣ‬‫ﺟﻠﺱ‬‫ﻧﺷﺭ‬‫ﻛﻝ‬‫ﺃﻋﻣﺎﻟﻪ‬‫ﺑﻣﺎ‬‫ﻓﻲ‬‫ﺫﻟﻙ‬‫ﺍﻟﺗﻘﺎﺭﻳﺭ‬‫ﺍﻟﺧﺎﺻﺔ‬‫ﻭﺍﻟﻘﺭﺍﺭﺍﺕ‬ ‫ﺍﻟﻘﺿﺎﺋﻳﺔ‬.‫ﻭﻓﻲ‬‫ﺍﻧﺗﻅﺎﺭ‬‫ﺍﻟﺗﺭﺗﻳﺑﺎﺕ‬‫ﺍﻟﻌﻣﻠﻳﺔ‬‫ﻟﻧﺷﺭ‬‫ﻫﺎ‬،‫ﻓ‬‫ﻘﺩ‬‫ﺗﻡ‬‫ﺑﺎﻟﻔﻌﻝ‬‫ﻧﺷﺭ‬‫ﻋﺩﺓ‬‫ﺗﻘﺎﺭﻳﺭ‬‫ﺗﻘﻳﻳﻣ‬‫ﻳﺔ‬.‫ﻭﺗﺄﺧﺫ‬‫ﻭﺳﺎﺋﻝ‬ ‫ﺑﺎ‬ ‫ﺍﻻﺗﺻﺎﻝ‬‫ﻟﻣ‬‫ﺟﻠﺱ‬‫ﺃﺷﻛﺎﻻ‬‫ﻣﺗﻌﺩﺩﺓ‬: ‫ﺍﻟﺗﻘﺭﻳﺭ‬‫ﺍﻟﺳﻧﻭﻱ‬: ‫ﻭﻳ‬ ،‫ﺃﺑﺩﺍﻫﺎ‬ ‫ﺍﻟﺗﻲ‬ ‫ﻟﻠﻣﻼﺣﻅﺎﺕ‬ ‫ﻣﻠﺧﺻﺎ‬ ‫ﻭﻳﺣﺭﺭ‬ ‫ﺃﻧﺷﻁﺗﻪ‬ ‫ﺟﻣﻳﻊ‬ ‫ﻋﻥ‬ ‫ﺑﻳﺎﻧﺎ‬ ‫ﺍﻟﺳﻧﻭﻱ‬ ‫ﺗﻘﺭﻳﺭﻩ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻣﺟﻠﺱ‬ ‫ﻳﻘﺩﻡ‬‫ﻣﺩ‬ ‫ﻳﻘﺩﻡ‬ ‫ﻛﻣﺎ‬ ،‫ﺍﻟﻣﺭﺍﻗﺑﺔ‬ ‫ﺷﻣﻠﺗﻬﺎ‬ ‫ﺍﻟﺗﻲ‬ ‫ﻭﺍﻷﺟﻬﺯﺓ‬ ‫ﺍﻟﻣﺭﺍﻓﻕ‬ ‫ﻭﺑﺗﺩﺑﻳﺭ‬ ‫ﺍﻟﻌﺎﻣﺔ‬ ‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﺗﺳﻳﻳﺭ‬ ‫ﺑﺗﺣﺳﻳﻥ‬ ‫ﺍﻟﻣﺗﻌﻠﻘﺔ‬ ‫ﺍﻗﺗﺭﺍﺣﺎﺗﻪ‬ ‫ﻋﻥ‬ ‫ﻣﻠﺧﺻﺎ‬ ‫ﻭﻳﻌﻁﻲ‬ ‫ﺍﻟﻣﻌﻧﻳﺔ‬ ‫ﺍﻟﻌﻣﻭﻣﻳﺔ‬ ‫ﻭﺍﻷﺟﻬﺯﺓ‬ ‫ﺍﻟﻣﺅﺳﺳﺎﺕ‬ ‫ﻭﻣﺳﺅﻭﻟﻲ‬ ‫ﺍﻟﺣﻛﻭﻣﻳﺔ‬ ‫ﺍﻟﺳﻠﻁﺎﺕ‬ ‫ﺗﻌﺎﻟﻳﻕ‬‫ﺗﻘﺭﻳﺭ‬ ‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﻗﺎﻧﻭﻥ‬ ‫ﺗﻧﻔﻳﺫ‬ ‫ﺣﻭﻝ‬ ‫ﺍﻟﻣﺟﻠﺱ‬. ‫ﺍﻻﺳﺗﻌﺟﺎﻟﻳﺔ‬ ‫ﺍﻟﻣﺫﻛﺭﺍﺕ‬‫ﺍﻷ‬ ‫ﻟﻠﺭﺋﻳﺱ‬‫ﻭﻝ‬: ‫ﻣﻼﺣﻅﺎﺗﻪ‬ ،‫ﺍﻟﻣﺟﻠﺱ‬ ‫ﺍﺧﺗﺻﺎﺻﺎﺕ‬ ‫ﻣﺟﺎﻝ‬ ‫ﻓﻲ‬ ‫ﺗﺩﺧﻝ‬ ‫ﺍﻟﺗﻲ‬ ‫ﺍﻟﻘﺿﺎﻳﺎ‬ ‫ﺟﻣﻳﻊ‬ ‫ﻓﻲ‬ ‫ﻳﻘﺩﻡ‬ ‫ﺃﻥ‬ ‫ﺍﻷﻭﻝ‬ ‫ﻟﻠﺭﺋﻳﺱ‬ ‫ﻳﺟﻭﺯ‬ ‫ﺍﻟﻣﺧﺗﺻﺔ‬ ‫ﺍﻟﺣﻛﻭﻣﻳﺔ‬ ‫ﺍﻟﺳﻠﻁﺎﺕ‬ ‫ﺇﻟﻰ‬ ‫ﻭﺍﻗﺗﺭﺍﺣﺎﺗﻪ‬‫ﺍﺳﺗﻌﺟﺎﻟﻳﺔ‬ ‫ﻣﺫﻛﺭﺍﺕ‬ ‫ﺑﻭﺍﺳﻁﺔ‬. ‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﻗﺎﻧﻭﻥ‬ ‫ﺗﻧﻔﻳﺫ‬ ‫ﺑﺷﺄﻥ‬ ‫ﺍﻟﺗﻘﺭﻳﺭ‬: ‫ﻳﺭﻓ‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﻗﺎﻧﻭﻥ‬ ‫ﺗﻧﻔﻳﺫ‬ ‫ﻋﻥ‬ ‫ﺗﻘﺭﻳﺭﺍ‬ ‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻷﻋﻠﻰ‬ ‫ﺍﻟﻣﺟﻠﺱ‬ ‫ﻳﻌﺩ‬.‫ﺍﻟﺗﺻﻔﻳﺔ‬ ‫ﻗﺎﻧﻭﻥ‬ ‫ﺑﻣﺷﺭﻭﻉ‬ ‫ﻕ‬ ‫ﺑﺎﻟﻣﻁﺎﺑﻘﺔ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﺗﺻﺭﻳﺢ‬: ‫ﻗﺎﻧﻭﻥ‬ ‫ﺑﺗﻧﻔﻳﺫ‬ ‫ﺍﻟﻣﺗﻌﻠﻕ‬ ‫ﺑﺎﻟﺗﻘﺭﻳﺭ‬ ‫ﻭﺟﻭﺑﺎ‬ ‫ﺑﺎﻟﻣﻁﺎﺑﻘﺔ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﺗﺻﺭﻳﺢ‬ ‫ﻳﺭﻓﻕ‬،‫ﺍﻟﻣﺎﻟﻳﺔ‬‫ﻫﻭ‬ ‫ﻭ‬‫ﻣﺎ‬‫ﻧﺗﺎﺋﺞ‬ ‫ﻣﻘﺎﺭﻧﺔ‬ ‫ﻳﺗﻳﺢ‬ ‫ﺍﻟﺗﺳﻳﻳﺭ‬ ‫ﺣﺳﺎﺑﺎﺕ‬‫ﻳﻌﺩﻩ‬ ‫ﺍﻟﺫﻱ‬ ‫ﻟﻠﻣﻣﻠﻛﺔ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﺣﺳﺎﺏ‬ ‫ﻧﺗﺎﺋﺞ‬ ‫ﻣﻊ‬ ‫ﺍﻟﻌﻣﻭﻣﻳﻳﻥ‬ ‫ﺍﻟﻣﺣﺎﺳﺑﻳﻥ‬ ‫ﻁﺭﻑ‬ ‫ﻣﻥ‬ ‫ﺍﻟﻣﻘﺩﻣﺔ‬ ‫ﺍﻟﻣﻛﻠﻑ‬ ‫ﺍﻟﻭﺯﻳﺭ‬.‫ﺑﺎﻟﻣﺎﻟﻳﺔ‬ ‫ﺍﻟﺗﺳﻳﻳﺭ‬ ‫ﺑﻣﺭﺍﻗﺑﺔ‬ ‫ﺍﻟﻣﺗﻌﻠﻘﺔ‬ ‫ﺍﻟﺧﺎﺻﺔ‬ ‫ﺍﻟﺗﻘﺎﺭﻳﺭ‬: ‫ﺗﻭﺟﻪ‬‫ﺍﻟﻐﺭﻑ‬ ‫ﻓﻲ‬ ‫ﺑﺷﺄﻧﻬﺎ‬ ‫ﺍﻟﺗﺩﺍﻭﻝ‬ ‫ﺗﻡ‬ ‫ﺍﻟﺗﻲ‬ ‫ﺍﻟﺧﺎﺻﺔ‬ ‫ﺍﻟﺗﻘﺎﺭﻳﺭ‬‫ﻣﺳﺅﻭﻟﻲ‬ ‫ﺇﻟﻰ‬ ‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻟﺟﻬﻭﻳﺔ‬ ‫ﺑﺎﻟﻣﺟﺎﻟﺱ‬ ‫ﺃﻭ‬ ‫ﻭﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﺍﻹﺩﺍﺭﻳﺔ‬ ‫ﺍﻟﻭﺻﺎﻳﺔ‬ ‫ﺳﻠﻁﺎﺕ‬‫ﺃﺟﻝ‬ ‫ﺩﺍﺧﻝ‬ ‫ﺁﺭﺍﺋﻬﻡ‬ ‫ﻋﻥ‬ ‫ﻭﺍﻟﺗﻌﺑﻳﺭ‬ ‫ﺑﻣﻼﺣﻅﺎﺗﻬﻡ‬ ‫ﺍﻹﺩﻻء‬ ‫ﻟﻬﺅﻻء‬ ‫ﻭﻳﻣﻛﻥ‬ ، ‫ﺍﻷ‬ ‫ﺍﻟﺭﺋﻳﺱ‬ ‫ﻳﺣﺩﺩﻩ‬‫ﺷﻬﺭ‬ ‫ﻋﻥ‬ ‫ﻳﻘﻝ‬ ‫ﺃﻻ‬ ‫ﻋﻠﻰ‬ ‫ﻭﻝ‬. ‫ﻣﻥ‬ ‫ﻭﺍﻟﺗﻘﺎﺭﻳﺭ‬ ‫ﺍﻟﺑﺭﺍﻣﺞ‬ ‫ﻟﺟﻧﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺑﻬﺎ‬ ‫ﺍﻟﻣﺗﻭﺻﻝ‬ ‫ﻭﺍﻟﺗﻌﺎﻟﻳﻕ‬ ‫ﺑﺎﻵﺭﺍء‬ ‫ﻣﺭﻓﻘﺔ‬ ،‫ﺫﻟﻙ‬ ‫ﺑﻌﺩ‬ ،‫ﺍﻟﺗﻘﺎﺭﻳﺭ‬ ‫ﻫﺫﻩ‬ ‫ﺗﻭﺟﻪ‬ ‫ﻭ‬ ‫ﺃﺟﻝ‬‫ﺍﻻﻗﺗﺿﺎء‬ ‫ﻋﻧﺩ‬ ‫ﺍﻟﺳﻧﻭﻱ‬ ‫ﺍﻟﺗﻘﺭﻳﺭ‬ ‫ﻓﻲ‬ ‫ﺳﺗﺩﺭﺝ‬ ‫ﺍﻟﺗﻲ‬ ‫ﺍﻟﻣﻼﺣﻅﺎﺕ‬ ‫ﺗﺣﺿﻳﺭ‬. ‫ﺍﻟﻣﻳﺯﺍﻧﻳﺔ‬ ‫ﺗﻧﻔﻳﺫ‬ ‫ﺑﻣﺭﺍﻗﺑﺔ‬ ‫ﺍﻟﻣﺗﻌﻠﻘﺔ‬ ‫ﺍﻟﺻﺎﺩﺭﺓ‬ ‫ﺍﻵﺭﺍء‬ ‫ﺍﻟﺟﻬﻭﻳﺔ‬ ‫ﺍﻟﻣﺟﺎﻟﺱ‬ ‫ﺗﻭﺟﻪ‬‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬CRC‫ﺍﻵﺭﺍء‬‫ﻋﻧﻬﺎ‬ ‫ﺍﻟﺻﺎﺩﺭﺓ‬‫ﻓﻲ‬‫ﻣﺟﺎﻝ‬‫ﻣﺭﺍﻗﺑﺔ‬‫ﺗﻧﻔﻳﺫ‬‫ﺍﻟﻣﻳﺯﺍﻧﻳﺔ‬‫ﻟﻠﺳﻠﻁﺔ‬
  3. 3. 3 ‫ﺫﻟﻙ‬ ‫ﻁﻠﺑﺕ‬ ‫ﺍﻟﺗﻲ‬)‫ﺍﻟﻭﺻﻳﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬‫ﺑﺷﻛﻝ‬‫ﻋﺎﻡ‬(‫ﻭﺍﻟﻣﻣﺛﻠﻳﻥ‬‫ﺍﻟﻘﺎﻧﻭﻧﻳﻳﻥ‬‫ﻟﻸﺟﻬﺯﺓ‬‫ﺍﻟﻣﻌﻧﻳﺔ‬. ‫ﺍﻟﺗﻘﺎﺭﻳﺭ‬‫ﺍﻟﻣﻭﺿ‬‫ﻭ‬‫ﻋ‬‫ﺎﺗ‬‫ﻳﺔ‬: ‫ﺇﻁﺎﺭ‬ ‫ﻓﻲ‬‫ﻣﺳﺎﻋﺩﺍﺗﻬﺎ‬‫ﻟﻠﺣﻛﻭﻣﺔ‬،‫ﻭﺍﻟﺑﺭﻟﻣﺎﻥ‬‫ﻣﻭﺍﺿﻳﻊ‬ ‫ﺣﻭﻝ‬ ‫ﺗﻘﺎﺭﻳﺭ‬ ‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻷﻋﻠﻰ‬ ‫ﺍﻟﻣﺟﻠﺱ‬ ‫ﻳﻧﺟﺯ‬‫ﻣﺧﺗﻠﻔﺔ‬ ‫ﺍﻻﺟﺗﻣﺎﻋﻳﺔ‬ ‫ﻭ‬ ‫ﺍﻻﻗﺗﺻﺎﺩﻳﺔ‬ ‫ﺍﻻﺻﻼﺣﺎﺕ‬ ‫ﺗﻬﻡ‬‫ﺑﺎﻟﻣﻐﺭﺏ‬. ‫ﺍﻟﻐﺭﻑ‬ ‫ﺭﺅﺳﺎء‬ ‫ﺭﺳﺎﺋﻝ‬ ‫ﻣﻥ‬ ‫ﻣﻭﺟﻬﺔ‬ ‫ﺭﺳﺎﺋﻝ‬ ‫ﻣﻭﺿﻭﻉ‬ ‫ﺗﻛﻭﻥ‬ ‫ﺃﻥ‬ ‫ﻳﻣﻛﻥ‬ ‫ﺍﻟﺗﻲ‬ ‫ﺍﻟﻣﻼﺣﻅﺎﺕ‬ ‫ﺍﻟﻐﺭﻑ‬ ‫ﺗﺣﺩﺩ‬ ‫ﺍﻟﺗﺳﻳﻳﺭ‬ ‫ﻣﺭﺍﻗﺑﺔ‬ ‫ﺇﻁﺎﺭ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻣﻌﻧﻳﺔ‬ ‫ﺍﻷﺟﻬﺯﺓ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻣﺳﺅﻭﻟﻳﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻐﺭﻑ‬ ‫ﻫﺫﻩ‬ ‫ﺭﺅﺳﺎء‬. ‫ﺑﺎﻟﺗﺣﻘﻳﻕ‬ ‫ﺍﻟﻘﻳﺎﻡ‬ ‫ﺣﻕ‬ ،‫ﺍﻟﺗﺳﻳﻳﺭ‬ ‫ﻣﺭﺍﻗﺑﺔ‬ ‫ﻳﺧﺹ‬ ‫ﻓﻳﻣﺎ‬‫ﺍﻟﻣﺭﺍﻓﻕ‬ ‫ﻣﺳﺅﻭﻟﻭ‬ ‫ﻳﻠﺯﻡ‬‫ﻭﺍﻷﺟﻬﺯﺓ‬‫ﺍﻟﺗﻲ‬ ‫ﺍﻟﻭﺛﺎﺋﻕ‬ ‫ﻛﺎﻓﺔ‬ ‫ﺑﺗﻘﺩﻳﻡ‬ ‫ﻣﺭﺍﻗﺑﺗﻬﺎ‬ ‫ﺗﺗﻡ‬ ‫ﺍﻟﺗﻲ‬ ‫ﻟﺭﻗﺎﺑﺔ‬ ‫ﺍﻟﺧﺎﺿﻌﺔ‬ ‫ﺍﻟﻣﺻﺎﻟﺢ‬ ‫ﺑﺗﺳﻳﻳﺭ‬ ‫ﺍﻟﻣﺗﻌﻠﻘﺔ‬ ‫ﺍﻟﻣﻌﻠﻭﻣﺎﺕ‬ ‫ﺑﻛﺎﻓﺔ‬ ‫ﻭﺗﺯﻭﻳﺩﻫﻡ‬ ‫ﺍﻟﻣﺟﻠﺱ‬ ‫ﻗﺿﺎﺓ‬ ‫ﻳﻁﻠﺑﻬﺎ‬‫ﺍﻟﻣﺟﻠﺱ‬. ‫ﻭﻳﺧﻭﻝ‬‫ﻓﻲ‬ ‫ﺍﻟﺣﻕ‬ ‫ﻟﻠﻣﺳﺗﺷﺎﺭﻳﻥ‬‫ﻟﻸﺷﺧﺎﺹ‬ ‫ﺍﻻﺳﺗﻣﺎﻉ‬‫ﻳﺭﻭﻥ‬ ‫ﺍﻟﺫﻳﻥ‬‫ﺃﻥ‬‫ﺿﺭﻭﺭﻳﺔ‬ ‫ﺇﻓﺎﺩﺗﻬﻡ‬ ‫ﻭﻓﻳﻣﺎ‬‫ﺍﻟﻣﺗ‬ ‫ﺍﻟﺗﺄﺩﻳﺏ‬ ‫ﻳﺧﺹ‬‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﻭﺍﻟﺷﺅﻭﻥ‬ ‫ﺑﺎﻟﻣﻳﺯﺍﻧﻳﺔ‬ ‫ﻌﻠﻕ‬‫ﻟﻠﻘﻳﺎﻡ‬ ‫ﺑﺎﻟﺗﺣﻘﻳﻕ‬ ‫ﺍﻟﻣﻛﻠﻑ‬ ‫ﺍﻟﻣﻘﺭﺭ‬ ‫ﺍﻟﻣﺳﺗﺷﺎﺭ‬ ‫ﻳﺅﻫﻝ‬ ، ‫ﺟﻣﻳﻊ‬ ‫ﻟﺩﻯ‬ ‫ﻭﺍﻟﺗﺣﺭﻳﺎﺕ‬ ‫ﺍﻟﺗﺣﻘﻳﻘﺎﺕ‬ ‫ﺑﺟﻣﻳﻊ‬‫ﺍﻷﺟﻬﺯﺓ‬‫ﺍﻟﺧﺎﺻﺔ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻌﻣﻭﻣﻳﺔ‬‫ﻭﺍﻻﻁﻼﻉ‬‫ﺍﻟﻭﺛﺎﺋﻕ‬ ‫ﻋﻠﻰ‬‫ﻭﺍﻻﺳﺗﻣﺎﻉ‬ ‫ﺟﻣﻳﻊ‬ ‫ﺇﻟﻰ‬‫ﺍﻷﺷﺧﺎﺹ‬‫ﺍﻟﺷﻬﻭﺩ‬ ‫ﺟﻣﻳﻊ‬ ‫ﻭﺇﻟﻰ‬ ،‫ﻗﺎﺋﻣﺔ‬ ‫ﻣﺳﺅﻭﻟﻳﺗﻬﻡ‬ ‫ﺃﻥ‬ ‫ﻳﻅﻬﺭ‬ ‫ﺍﻟﺫﻳﻥ‬‫ﻟﻠﻛﻳﻔﻳﺎﺕ‬ ‫ﻁﺑﻘﺎ‬ ‫ﺍﻟﻳﻣﻳﻥ‬ ‫ﺃﺩﺍء‬ ‫ﺑﻌﺩ‬ ‫ﺍﻟﺟﻧﺎﺋﻳﺔ‬ ‫ﺍﻟﻣﺳﻁﺭﺓ‬ ‫ﻗﺎﻧﻭﻥ‬ ‫ﻓﻲ‬ ‫ﻋﻠﻳﻬﺎ‬ ‫ﺍﻟﻣﻧﺻﻭﺹ‬ ‫ﻭﺍﻟﺷﺭﻭﻁ‬.‫ﺍﻟﻭﻛﻳﻝ‬ ‫ﻭﻳﺗﺎﺑﻊ‬ ،‫ﺳﺭﻳﺔ‬ ‫ﺍﻟﺗﺣﻘﻳﻕ‬ ‫ﺃﻋﻣﺎﻝ‬ ‫ﻭﺗﻛﻭﻥ‬ ‫ﺍﻟﻌﺎﻡ‬‫ﺍﻟﻣﻘﺭﺭ‬ ‫ﺍﻟﻣﺳﺗﺷﺎﺭ‬ ‫ﻋﻠﻳﻪ‬ ‫ﻳﻁﻠﻌﻪ‬ ‫ﺍﻟﺫﻱ‬ ‫ﺳﻳﺭﻫﺎ‬ ‫ﻟﻠﻣﻠﻙ‬. ‫ﻭ‬‫ﻓﻲ‬‫ﺇﻁﺎﺭ‬‫ﺍﻟ‬‫ﻣ‬‫ﺧﻁ‬‫ﻁ‬‫ﺍﻟﺗﺷﺭﻳﻌﻲ‬،‫ﻟﻠﺣﻛﻭﻣﺔ‬‫ﺗﻘﺭﺭﺕ‬ ‫ﻓﻘﺩ‬‫ﻣﺭﺍﺟﻌﺔ‬‫ﺟﺩﻳﺩﺓ‬‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﺍﻟﻣﺣﺎﻛﻡ‬ ‫ﻟﻣﺩﻭﻧﺔ‬.‫ﻭﺗﻡ‬‫ﺇﻋﺩﺍﺩ‬ ‫ﺍﻟﻣﺷﺭﻭﻉ‬‫ﺳﻳﻘﺩﻡ‬ ‫ﺍﻟﺫﻱ‬‫ﻗﺭﻳﺑﺎ‬‫ﻟﻠﻣﺻﺎﺩﻗﺔ‬‫ﺍﻟﺑﺭﻟﻣﺎﻧ‬‫ﻳﺔ‬. ‫ﺍﻟﺗﺣﺩﻳﺎﺕ‬ ‫ﺭﻓﻊ‬ 1.:‫ﺍﻟﺗﺷﺭﻳﻌﻲ‬ ‫ﺍﻹﻁﺎﺭ‬ ‫ﻭ‬ ‫ﺍﻻﺳﺗﻘﻼﻟﻳﺔ‬ ‫ﺍﻹﻁﺎﺭ‬‫ﺍﻟﺗﺷﺭﻳﻌﻲ‬‫ﻟﻌﻣﻝ‬‫ﺍﻟﻣﺟﻠﺱ‬‫ﻳﺟﺏ‬‫ﺃﻥ‬‫ﻳﺗﻛﻳﻑ‬‫ﺑﺷﻛﻝ‬‫ﻣﺳﺗﻣﺭ‬‫ﻣﻥ‬‫ﺃﺟﻝ‬‫ﻣﺗﺎﺑﻌﺔ‬‫ﺍﻟﻣﺳﺗﺟﺩﺍﺕ‬‫ﺍﻟﺗﻲ‬‫ﺗﺅﺛﺭ‬ ‫ﻋﻠﻰ‬‫ﺍﻟﻭﺿﻌﻳﺔ‬‫ﺍﻟﻣﺎﻟﻳ‬‫ﺔ‬‫ﻟﻠﺑﻼ‬‫ﺩ‬‫ﻭﺑﻳﺋﺗﻬﺎ‬‫ﺍﻟﻣﺅﺳﺳﺎﺗﻳﺔ‬.‫ﺇﻥ‬‫ﺑﻣﺳﻁﺭﺓ‬ ‫ﻻﺣﻘﺎ‬ ‫ﺍﻟﻌﻣﻝ‬‫ﺍ‬ ‫ﻣﺭﺍﺟﻌﺔ‬‫ﻟﺣﺳﺎﺑﺎﺕ‬‫ﺍﻟﻌﻣﻭﻣﻳﺔ‬ ‫ﻣﻥ‬‫ﻗﺑﻝ‬‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻷﻋﻠﻰ‬ ‫ﺍﻟﻣﺟﻠﺱ‬،‫ﺇﻁﺎﺭ‬ ‫ﻓﻲ‬‫ﺍﻟﻘﺎﻧﻭﻥ‬‫ﺍﻟﺗﻧﻅﻳﻣﻲ‬‫ﺍﻟﺟﺩﻳﺩ‬‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﻟﻘﻭﺍﻧﻳﻥ‬‫ﻳﺷﻛﻝ‬‫ﻧﻣﻭﺫﺟﺎ‬ ‫ﻟ‬‫ﻠﺗﺣﺩﻳﺎﺕ‬.‫ﺍﻟﺗﻧﻅﻳﻣﻳﺔ‬ ‫ﺍﻧﻌﻛﺎﺳﺎﺗﻬﺎ‬ ‫ﺑﺳﺑﺏ‬ ‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﺍﻟﻣﺣﺎﻛﻡ‬ ‫ﺳﺗﻭﺍﺟﻬﻬﺎ‬ ‫ﺍﻟﺗﻲ‬ ‫ﺍﻟﻣﻘﺑﻠﺔ‬ ‫ﺇﻥ‬‫ﻣﺷﺭﻭﻉ‬‫ﺍﻟﻘﺎﻧﻭﻥ‬‫ﺣﻭﻝ‬‫ﺍﻟﺟﻬﻭﻳﺔ‬‫ﺍﻟﻣﺗﻘﺩﻣﺔ‬‫ﻳﻧﺑﻐﻲ‬‫ﺃﻥ‬‫ﻳﺅﺩﻱ‬‫ﺃﻳﺿﺎ‬‫ﺇﻟﻰ‬‫ﺇﻋﺎﺩﺓ‬‫ﺍﻟﻧﻅﺭ‬‫ﻓﻲ‬‫ﺍﻟﺗﻧﻅﻳﻡ‬‫ﺍﻟﺣﺎﻟﻲ‬ ‫ﻟﻠﺣﺳﺎﺑﺎﺕ‬ ‫ﺍﻟﺟﻬﻭﻳﺔ‬ ‫ﻟﻠﻣﺟﺎﻟﺱ‬،‫ﺍﻟﻣﺳﺅﻭﻟﺔ‬‫ﻋﻥ‬‫ﻣﺭﺍﻗﺑﺔ‬‫ﺍﻟﺗﺭﺍﺑﻳﺔ‬ ‫ﺍﻟﺟﻣﺎﻋﺎﺕ‬. 2.‫ﻣﻌﺎﻳﻳﺭ‬‫ﺍﻟﺭﻗﺎﺑﺔ‬‫ﻭ‬‫ﺃﺳﺎﻟﻳﺏ‬‫ﺍﻟﺗﺩﻗﻳﻕ‬ ‫ﺗﻌﺗﺑﺭ‬‫ﺍﻟﺗﺳﻳﻳﺭ‬ ‫ﻣﺭﺍﻗﺑﺔ‬..‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﻟﻠﻣﺣﺎﻛﻡ‬ ‫ﻗﺿﺎﺋﻲ‬ ‫ﻏﻳﺭ‬ ‫ﺍﺧﺗﺻﺎﺹ‬ ‫ﺃﻫﻡ‬‫ﻭ‬‫ﺍﻟﺗﻌﺭﻳﻑ‬‫ﺍﻟﻣﻘﺩﻡ‬‫ﻣﻥ‬‫ﻗﺑﻝ‬‫ﺍﻟﻘﺎﻧﻭﻥ‬ 62.99‫ﻳﺗﺿﻣﻥ‬‫ﻓﻲ‬‫ﺍﻟﻭﺍﻗﻊ‬‫ﺃﻧﻭﺍﻉ‬‫ﻣﺧﺗﻠﻔﺔ‬‫ﻣﻥ‬‫ﺍﻻﻓﺗﺣﺎﺻﺎﺕ‬)‫ﺍﻟﻣﺎﻟﻲ‬ ‫ﺍﻟﺗﺩﻗﻳﻕ‬‫ﻭ‬‫ﺍﻟﻣﻁﺎﺑﻘﺔ‬،‫ﻭ‬‫ﺍﻓﺗﺣﺎﺹ‬‫ﺍﻷﺩﺍء‬(. ‫ﺍﻟﺗﻌﺭﻳﻑ‬ ‫ﻳﺗﺿﻣﻥ‬ ‫ﻭ‬‫ﺍﻟﻣﻭﺳﻊ‬‫ﺍﻟﺫﻱ‬‫ﺗﺷﻣﻝ‬ ‫ﺑﻣﻭﺟﺑﻪ‬‫ﺍﻟﺗﺳﻳﻳﺭ‬ ‫ﺃﻭﺟﻪ‬ ‫ﺟﻣﻳﻊ‬ ‫ﺍﻟﻣﺟﻠﺱ‬ ‫ﻣﺭﺍﻗﺑﺔ‬‫ﺗﺣﺩﻳﺎ‬‫ﻣﻌﺎﻳﻳﺭ‬ ‫ﻟﺗﻧﻔﻳﺫ‬ ‫ﺍﻟﺭﻗﺎﺑﺔ‬‫ﻭﻋﻣﻠﻳﺔ‬‫ﺍﻟﺗﺩﻗﻳﻕ‬،.‫ﻧﻅﺭﺍ‬‫ﺍﻟﺗﺄﻛﺩ‬ ‫ﻟﻭﺟﻭﺏ‬‫ﻣﻥ‬‫ﺗﺣﻘﻳﻕ‬ ‫ﻣﺩﻯ‬‫ﺍﻻ‬‫ﻫﺩﺍﻑ‬‫ﺍﻟﻣﺣﻘﻘﺔ‬ ‫ﻭﺍﻟﻧﺗﺎﺋﺞ‬ ‫ﺍﻟﻣﺣﺩﺩﺓ‬ ‫ﺍﻟﻭﺳﺎﺋﻝ‬ ‫ﻭﺍﺳﺗﺧﺩﺍﻡ‬ ‫ﺍﻗﺗﻧﺎء‬ ‫ﻭﺷﺭﻭﻁ‬ ‫ﻭﺗﻛﺎﻟﻳﻑ‬‫ﻭ‬‫ﺣﻘﻳﻘﺔ‬ ‫ﻭﻛﺫﺍ‬ ‫ﺍﻟﻣﻧﺟﺯﺓ‬ ‫ﺍﻟﻌﻣﻠﻳﺎﺕ‬ ‫ﻭﺻﺩﻕ‬ ‫ﻣﺷﺭﻭﻋﻳﺔ‬ ‫ﻛﺫﻟﻙ‬ ‫ﺍﻟﻣﺳﻠﻣﺔ‬ ‫ﻭﺍﻟﺗﻭﺭﻳﺩﺍﺕ‬ ‫ﺍﻟﻣﻘﺩﻣﺔ‬ ‫ﺍﻟﺧﺩﻣﺎﺕ‬‫ﻭﺍﻷﺷﻐﺎﻝ‬‫ﺍﻟﻣﻧﺟﺯﺓ‬‫ﺇﻟﻰ‬ ‫ﺑﺎﻹﺿﺎﻓﺔ‬‫ﺍﻷﻧﻅﻣﺔ‬‫ﻭﺍﻹﺟﺭﺍءﺍﺕ‬‫ﺍﻟﻣﻁﺑﻘﺔ‬ ‫ﺩﺍﺧﻝ‬‫ﺍﻷﺟﻬﺯﺓ‬‫ﺍﻟﺧﺎﺿﻌﺔ‬‫ﻟﻠﺭﻗﺎﺑﺔ‬،‫ﻟﻠﻣﻭ‬ ‫ﺃﻣﺛﻝ‬ ‫ﺗﺳﻳﻳﺭ‬ ‫ﻟﺿﻣﺎﻥ‬‫ﺍﺭﺩ‬‫ﻭﺍﺳﺗﺧﺩ‬‫ﺍ‬‫ﻭﺣﻣﺎﻳﺔ‬ ‫ﻣﺎﺗﻬﺎ‬‫ﺍﻟﻣﻣﺗﻠﻛﺎﺕ‬. ‫ﺇﻥ‬‫ﻧﺯﻉ‬‫ﺍﻟﻣﺎﺩﻳﺔ‬ ‫ﺻﻔﺔ‬‫ﺍﻟﻣﺿﻁﺭﺩ‬‫ﻹﺟﺭﺍءﺍﺕ‬‫ﺗﻧﻔﻳﺫ‬،‫ﺍﻟﻣﻳﺯﺍﻧﻳﺔ‬‫ﻣﺛﻝ‬‫ﻧﻅﻡ‬‫ﺍﻟﺗﺳﻳﻳﺭ‬‫ﺍﻟﻣﻧﺩﻣﺞ‬، ‫ﻟﻠﻧﻔﻘﺎﺕ‬‫ﻳ‬‫ﺗﻁﻠﺏ‬ ‫ﺗﻁﻭﻳﺭ‬‫ﺃﺳﺎﻟﻳﺏ‬‫ﺟﺩﻳﺩﺓ‬‫ﻟﻠﻣﺭﺍﺟﻌﺔ‬‫ﻭﺍﻟﺗﺩﻗﻳﻕ‬.‫ﻳﻁﺭﺡ‬ ‫ﺗﺣﺩﻱ‬ ‫ﺍﻛﺑﺭ‬ ‫ﻭﻟﻌﻝ‬‫ﺍﻟﺭﻗﺎﺑﺔ‬ ‫ﺃﺟﻬﺯﺓ‬ ‫ﻋﻠﻰ‬‫ﻫﻭ‬‫ﺇﻳﺟﺎﺩ‬ ‫ﺍﻟﻛﻔﺎءﺍﺕ‬‫ﻓﻲ‬ ‫ﺍﻟﻼﺯﻣﺔ‬‫ﻣﺟﺎﻻﺕ‬‫ﺍﻟﻣﺭﺍﻗﺑﺔ‬‫ﻓﻲ‬‫ﺑﻳﺋﺔ‬‫ﻣﻌﻠﻭﻣﺎﺗﻳﺔ‬. ‫ﻭﻓﻳﻣﺎ‬‫ﻳﺗﻌﻠﻕ‬،‫ﺑﺎﻟﻣﻌﺎﻳﻳﺭ‬‫ﻭﺍﻟﺟﻣﺎﻋﺎﺕ‬ ‫ﺑﺎﻟﺩﻭﻟﺔ‬ ‫ﺍﻟﺧﺎﺻﺔ‬ ‫ﺍﻟﻣﺣﺎﺳﺑﺎﺗﻳﺔ‬ ‫ﺍﻟﻣﺧﻁﻁﺎﺕ‬ ‫ﺗﻁﺑﻳﻕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺷﺭﻭﻉ‬ ‫ﻳﺗﻁﻠﺏ‬ .‫ﻭﺍﻟﻣﺣﺎﺳﺑﺎﺗﻲ‬ ‫ﺍﻟﻣﺎﻟﻲ‬ ‫ﺍﻟﺗﺩﻗﻳﻕ‬ ‫ﻣﻳﺎﺩﻳﻥ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﻟﻠﻣﺣﺎﻛﻡ‬ ‫ﺍﻟﺑﺷﺭﻳﺔ‬ ‫ﺍﻟﻣﻭﺍﺭﺩ‬ ‫ﺗﺄﻫﻳﻝ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﺍﻟﺗﺭﺍﺑﻳﺔ‬
  4. 4. 4 ،‫ﻭﺃﺧﻳﺭﺍ‬‫ﻓﺈﻥ‬‫ﺍﻋﺗﻣﺎﺩ‬‫ﺍﻟﻣﻌﺎﻳﻳﺭ‬‫ﺍﻟﻣﺣﺎﺳﺑﻳﺔ‬‫ﺍﻟﺩﻭﻟﻳﺔ‬IFRS‫ﻭ‬IPSAS‫ﻣﻥ‬‫ﻗﺑﻝ‬‫ﺑﻌﺽ‬‫ﺳﻳﺅﺛﺭ‬ ‫ﺍﻟﻌﻣﻭﻣﻳﺔ‬ ‫ﺍﻷﺟﻬﺯﺓ‬ ‫ﻻﻣﺣﺎﻟﺔ‬‫ﻋﻠﻰ‬‫ﺃﺳﺎﻟﻳﺏ‬‫ﻭﺍﻻﻓﺗﺣﺎﺹ‬ ‫ﺍﻟﺗﺩﻗﻳﻕ‬‫ﺍﻟﻣﺳﺗﻌﻣﻠﺔ‬‫ﺣﺗﻰ‬‫ﺍﻵﻥ‬.. 3.‫ﺍﻟ‬ ‫ﻧﺷﺭ‬‫ﺗﻘﺎﺭﻳﺭ‬‫ﻭﺗﺄﺛﻳﺭﺍﺗﻪ‬ ‫ﻭﺍﻟﺗﻭﺍﺻﻝ‬. ‫ﻻ‬‫ﻳﺗﻡ‬‫ﺇﺭﺳﺎﻝ‬‫ﺍﻟﺗﻘﺎﺭﻳﺭ‬‫ﺍﻟﺧﺎﺻﺔ‬‫ﻣﺭﺍﻗﺑﺗﻬﺎ‬ ‫ﺗﻣﺕ‬ ‫ﺍﻟﺗﻲ‬ ‫ﺍﻟﻬﻳﺋﺎﺕ‬ ‫ﺇﻟﻰ‬‫ﻣﺑﺎﺷﺭﺓ‬‫ﻣﻥ‬‫ﻗﺑﻝ‬‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﺍﻟﻣﺣﺎﻛﻡ‬‫ﻟﻌﺩﻡ‬ ‫ﺍﻟﻘﺎﻧﻭﻥ‬ ‫ﻓﻲ‬ ‫ﺫﻟﻙ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺗﻧﺻﻳﺹ‬. ‫ﺇﻥ‬‫ﺗﻘﻳﻳﻡ‬‫ﺍﻧﻌﻛﺎﺳﺎﺕ‬‫ﺍﻟﺗﻘﺎﺭﻳﺭ‬‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﺍﻟﻣﺣﺎﻛﻡ‬ ‫ﻁﺭﻑ‬ ‫ﻣﻥ‬ ‫ﺍﻟﻣﻧﺟﺯﺓ‬‫ﺟﻭﺩﺓ‬ ‫ﺗﺣﺳﻳﻥ‬ ‫ﻁﺭﻕ‬ ‫ﺑﺗﻭﺿﻳﺢ‬ ‫ﻛﻔﻳﻝ‬ ‫ﻭ‬ ‫ﺍﻟﻣﺧﺭﺟﺎﺕ‬‫ﺇﺿﻔﺎء‬‫ﺃﻓﺿﻝ‬ ‫ﻣﺩﻟﻭﻝ‬‫ﺍﻟﻣﺑﺎﺩﺉ‬ ‫ﻋﻠﻰ‬‫ﻋﺷﺭ‬ ‫ﺍﻹﺛﻧﻲ‬‫ﻟ‬‫ﻣﻌﻳﺎﺭ‬ISSAI 12.. 4.‫ﺍﻟﺗﻁﻭﺭ‬ ‫ﻭ‬ ‫،ﺍﻟﺗﺳﻳﻳﺭ‬ ‫ﺍﻟﺗﻧﻅﻳﻡ‬ ‫ﻋﻠﻰ‬ ‫ﻳﺗﻭﺟﺏ‬‫ﺍﻟﻣﺣﺎﻛﻡ‬‫ﺍﻟﻣﺎﻟﻳﺔ‬،‫ﺗﻌﺎﻧﻲ‬ ‫ﺍﻟﺗﻲ‬‫ﻧﻘﺻ‬‫ﻓﻲ‬ ‫ﺎ‬‫ﺍﻟﻣﻭﺍﺭﺩ‬‫ﺍﻟﺑﺷﺭﻳﺔ‬،‫ﻭﺍﻟﻣﺎﺩﻳﺔ‬‫ﺗﺣﺳﻳﻥ‬‫ﺍﻟﺗﻧﻅﻳﻣﻲ‬ ‫ﺇﻁﺎﺭﻫﺎ‬ ‫ﺗﺩﺑﻳﺭﻫﺎ‬ ‫ﻭﻁﺭﻕ‬‫ﻟﻠﻣﻭﺍﺭﺩ‬‫ﻟﺿﻣﺎﻥ‬‫ﺍﻟﻘﺩﺭﺓ‬‫ﻋﻠﻰ‬‫ﺍﻟﺗﻛﻳﻑ‬‫ﻣﻊ‬‫ﺍﻟﺗﺣﻭﻻﺕ‬‫ﺍﻟﺳﺭﻳﻌﺔ‬‫ﺗﻌﺭﻓﻬﺎ‬ ‫ﺍﻟﺗﻲ‬‫ﺍﻟﺑﻳﺋﺔ‬ ‫ﺍﻟﻣﺅﺳﺳﺎﺗﻳﺔ‬‫ﻭﺍﻟﻘﺎﻧﻭﻧﻳﺔ‬‫ﻟ‬‫ﻠﻣﺎﻟﻳﺔ‬‫ﺍﻟﻌﺎﻣﺔ‬‫ﺍﻟﺭﺍﻫﻥ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻲ‬. ‫ﻫﻧﺎﻙ‬‫ﺣﺎﺟﺔ‬‫ﻟﺗﻭﺣﻳﺩ‬‫ﺍﻟﻣﻭﺍﺭﺩ‬ ‫ﺍﺳﺗﻌﻣﺎﻝ‬ ‫ﻟﻌﻘﻠﻧﺔ‬ ‫ﺍﻟﺗﻘﺎﺭﻳﺭ‬ ‫ﻭﺇﻧﺟﺎﺯ‬ ‫ﺍﻟﻣﺭﺍﻗﺑﺔ‬ ‫ﻋﻣﻠﻳﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻣﻌﺗﻣﺩﺓ‬ ‫ﺍﻟﻣﻘﺎﻳﻳﺱ‬ ‫ﺍﻟﻣﺗﺎﺣﺔ‬‫ﺍﻟﻣﺣﺎﻛﻡ‬ ‫ﻟﺩﻥ‬ ‫ﻣﻥ‬ ‫ﺍﻟﻣﺿﺎﻓﺔ‬ ‫ﺍﻟﻘﻳﻣﺔ‬ ‫ﻭﺯﻳﺎﺩﺓ‬‫ﺍﻟﻣﺎﻟﻳﺔ‬.

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