‫ﺍﳉـﻤﻬﻮﺭﻳﺔ ﺍﳉـﺰﺍﺋﺮﻳﺔ ﺍﻟﺪﳝـﻘﺮﺍﻃﻴﺔ ﺍﻟﺸـﻌﺒﻴﺔ‬

‫ﻭﺯﺍﺭﺓ ﺍﻟﺘﻌﻠﻴﻢ ﺍﻟﻌﺎﱄ ﻭﺍﻟﺒﺤﺚ ﺍﻟﻌﻠﻤﻲ‬

‫ﺟﺎﻣﻌﺔ ﺍﳊﺎﺝ ﳋﻀﺮ"ﺑﺎﺗﻨﺔ"‬
‫ﻛﻠﻴﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﲑ‬

‫ﻣـﺬﻛﺮﺓ ﻣﻘﺪﻣﺔ ﺿﻤﻦ ﻣﺘﻄﻠﺒﺎﺕ ﻧﻴﻞ ﺷﻬﺎﺩﺓ ﺍﳌـﺎﺟﺴـﺘﲑ ﰲ ﻋﻠـﻮﻡ ﺍﻟﺘﺴﻴﲑ‬

‫ﲣـﺼﺺ‪ :‬ﳏـﺎﺳﺒﺔ‬
‫ﺑﻌـﻨﻮﺍﻥ‬

‫ﺧﺼﺎﺋﺺ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‬

‫) ﺩﺭﺍﺳﺔ ﺣﺎﻟﺔ ﻣﺆﺳﺴﺔ ﺍﻗﺘﺼﺎﺩﻳﻪ(‬

‫ﲢﺖ ﺇﺷﺮﺍﻑ ﺍﻟﺪﻛﺘﻮﺭ‬ ‫ﺇﻋـﺪﺍﺩ ﺍﻟﻄﺎﻟﺐ‬

‫ﻣﺼﻄﻔﻰ ﻋﻘﺎﺭﻱ‬ ‫ﻧﺎﺻﺮ ﳏﻤﺪ ﻋﻠﻲ ﺍﺠﻤﻟﻬﻠﻲ‬
‫ﺃﻋﻀﺎﺀ ﳉﻨﺔ ﺍﳌﻨﺎﻗﺸﺔ‬
‫ﺭﺋﻴﺴﺎ‬ ‫ﺃﺳﺘﺎﺫ ﺍﻟﺘﻌﻠﻴﻢ ﺍﻟﻌﺎﱄ ﺟﺎﻣﻌﺔ ﺍﳊﺎﺝ ﳋﻀﺮ‪ -‬ﺑﺎﺗﻨﺔ‬ ‫‪ -‬ﺍ‪.‬ﺩ‪ .‬ﻋﻠﻲ ﺭﺣﺎﻝ‬
‫ﻣﻘﺮﺭﺍ‬ ‫ﺟﺎﻣﻌﺔ ﺍﳊﺎﺝ ﳋﻀﺮ‪ -‬ﺑﺎﺗﻨﺔ‬ ‫‪ -‬ﺩ‪ .‬ﻣﺼﻄﻔﻰ ﻋﻘﺎﺭﻱ ﺃﺳﺘﺎﺫ ﳏﺎﺿﺮ‬
‫ﺟﺎﻣﻌﺔ ﻓﺮﺣﺎﺕ ﻋﺒﺎﺱ – ﺳﻄﻴﻒ‪ .‬ﻋﻀﻮﺍ‬ ‫ﺃﺳﺘﺎﺫ ﳏﺎﺿﺮ‬ ‫‪ -‬ﺩ‪.‬ﺗﻴﺠﺎﱐ ﺑﺮﺍﻗﻲ‬
‫ﻋﻀﻮﺍ‬ ‫ﺟﺎﻣﻌﺔ ﺍﳊﺎﺝ ﳋﻀﺮ‪ -‬ﺑﺎﺗﻨﺔ‬ ‫ﺃﺳﺘﺎﺫ ﳏﺎﺿﺮ‬ ‫‪ -‬ﺩ‪.‬ﺍﲪﺪ ﻟﻌﻤﺎﺭﻱ‬

‫‪2009/2008‬‬ ‫ﺍﻟﺴﻨﺔ ﺍﳉﺎﻣﻌﻴﺔ‬

 ‫ﺍﳉـﻤﻬﻮﺭﻳﺔ ﺍﳉـﺰﺍﺋﺮﻳﺔ ﺍﻟﺪﳝـﻘﺮﺍﻃﻴﺔ ﺍﻟﺸـﻌﺒﻴﺔ‬
‫ﻭﺯﺍﺭﺓ ﺍﻟﺘﻌﻠﻴﻢ ﺍﻟﻌﺎﱄ ﻭﺍﻟﺒﺤﺚ ﺍﻟﻌﻠﻤﻲ‬
‫ﺟﺎﻣﻌﺔ ﺍﳊﺎﺝ ﳋﻀﺮ"ﺑﺎﺗﻨﺔ"‬
‫ﻛﻠﻴﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﲑ‬

‫ﻣـﺬﻛﺮﺓ ﻣﻘﺪﻣﺔ ﺿﻤﻦ ﻣﺘﻄﻠﺒﺎﺕ ﻧﻴﻞ ﺷﻬﺎﺩﺓ ﺍﳌـﺎﺟﺴـﺘﲑ ﰲ ﻋﻠـﻮﻡ ﺍﻟﺘﺴﻴﲑ‬

‫ﲣـﺼﺺ‪ :‬ﳏـﺎﺳﺒﺔ‬
‫ﺑﻌـﻨﻮﺍﻥ‬

‫ﺧﺼﺎﺋﺺ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‬

‫) ﺩﺭﺍﺳﺔ ﺣﺎﻟﺔ ﻣﺆﺳﺴﺔ ﺍﻗﺘﺼﺎﺩﻳﻪ(‬

‫ﲢﺖ ﺇﺷﺮﺍﻑ ﺍﻟﺪﻛﺘﻮﺭ‬ ‫ﺇﻋـﺪﺍﺩ ﺍﻟﻄﺎﻟﺐ‬

‫ﻣﺼﻄﻔﻰ ﻋﻘﺎﺭﻱ‬ ‫ﻧﺎﺻﺮ ﳏﻤﺪ ﻋﻠﻲ ﺍﺠﻤﻟﻬﻠﻲ‬
‫ﺃﻋﻀﺎﺀ ﳉﻨﺔ ﺍﳌﻨﺎﻗﺸﺔ‬
‫ﺭﺋﻴﺴﺎ‬ ‫ﺃﺳﺘﺎﺫ ﺍﻟﺘﻌﻠﻴﻢ ﺍﻟﻌﺎﱄ ﺟﺎﻣﻌﺔ ﺍﳊﺎﺝ ﳋﻀﺮ‪ -‬ﺑﺎﺗﻨﺔ‬ ‫‪ -‬ﺍ‪.‬ﺩ‪ .‬ﻋﻠﻲ ﺭﺣﺎﻝ‬
‫ﻣﻘﺮﺭﺍ‬ ‫ﺟﺎﻣﻌﺔ ﺍﳊﺎﺝ ﳋﻀﺮ‪ -‬ﺑﺎﺗﻨﺔ‬ ‫‪ -‬ﺩ‪ .‬ﻣﺼﻄﻔﻰ ﻋﻘﺎﺭﻱ ﺃﺳﺘﺎﺫ ﳏﺎﺿﺮ‬
‫ﺟﺎﻣﻌﺔ ﻓﺮﺣﺎﺕ ﻋﺒﺎﺱ – ﺳﻄﻴﻒ‪ .‬ﻋﻀﻮﺍ‬ ‫ﺃﺳﺘﺎﺫ ﳏﺎﺿﺮ‬ ‫‪ -‬ﺩ‪.‬ﺗﻴﺠﺎﱐ ﺑﺮﺍﻗﻲ‬
‫ﻋﻀﻮﺍ‬ ‫ﺟﺎﻣﻌﺔ ﺍﳊﺎﺝ ﳋﻀﺮ‪ -‬ﺑﺎﺗﻨﺔ‬ ‫ﺃﺳﺘﺎﺫ ﳏﺎﺿﺮ‬ ‫‪ -‬ﺩ‪.‬ﺍﲪﺪ ﻟﻌﻤﺎﺭﻱ‬

‫‪2009/2008‬‬ ‫ﺍﻟﺴﻨﺔ ﺍﳉﺎﻣﻌﻴﺔ‬

 ‫ﺃﻫﺪﻱ ﲝﺜﻲ ﻫﺬﺍ ﺇﱃ ﻣﻦ ﺍﺧﺘﺎﺭ ﺍﷲ ﺇﱃ ﺟﻮﺍﺭﻩ‪............‬ﻭﺍﻟﺪﻱ ﺭﲪﺔ ﺍﷲ ﻋﻠﻴﺔ‪.‬‬

‫ﻭﺍﱃ ﻣﻦ ﺃﻛﺮﻣﻬﺎ ﺍﷲ ﻭﺟﻌﻞ ﺍﳉﻨﺔ ﲢﺖ ﺃﻗﺪﺍﻣﻬﺎ‪............‬ﺃﻣﻲ ﺃﻃﺎﻝ ﺍﷲ ﻋﻤﺮﻫﺎ‬

‫ﻭﺍﱃ ﺷﺮﻳﻜﺔ ﺣﻴﺎﰐ‪............‬ﺍﻟﱵ ﲢﻤﻠﺖ ﻣﺸﻘﺔ ﺍﻟﺒﻌﺪ‪............‬ﻭﻃﻮﻝ‬

‫ﻻﻧﺘﻈﺎﺭ‪.......‬ﺯﻭﺟﱵ‬

‫ﻭﻫﻲ ﻟﻌﺼﺎﻓﲑ ﺍﳉﻨﺔ ‪.........‬ﻭﻓﻠﺬﺓ ﺍﻟﻜﺒﺪ‪...........‬ﺃﻭﻻﺩﻱ)ﺍﲪﺪ‪-‬ﻋﻠﻴﺎ‪-‬ﳏﻤﺪ(‬

‫ﻭﻛﻤﺎ ﺍﺧﺺ ﻬﺑﺎ ﺇﺧﻮﺍﱐ ﺍﻷﻋﺰﺍﺀ ﻭﺃﺑﻨﺎﺀ ﻋﻤﻲ‪............‬ﻭﲨﻴﻊ ﺍﻷﻫﻞ ﻭﺍﻷﺻﺪﻗﺎﺀ‪......‬‬

‫ﻭﺯﻣﻼﺋﻲ ﻭﻛﺎﻓﺔ ﺍﻟﻄﻼﺏ ﺍﻟﻴﻤﻨﻴﲔ ﲜﺎﻣﻌﺔ ﺑﺎﺗﻨﺔ ‪.‬‬

‫ﻭﻫﻲ ﻛﺬﻟﻚ ﺇﱃ ﺻﺪﻳﻘﻲ ﺍﻟﻌﺰﻳﺰ‪....‬ﺩ‪/‬ﳏﻤﺪ ﻋﺒﻪ‬

‫ﻧـﺎﺻﺮ ﳏﻤﺪ ﻋﻠﻲ ﺍﺠﻤﻟـﻬﻠﻲ‬

‫ﻗﺎﻝ ﺭﺳﻮﻝ ﺍ ﺻﻠﻰ ﺍ ﻋﻠﻴﺔ ﻭﺳﻠﻢ )ﻣﻦ ﻻ ﻳﺸ ﺮ ﺍﻟﻨﺎﺱ ﻻ ﻳﺸ ﺮ ﺍ (‬
‫ﺣﺪﻳﺚ ﺷﺮﻳﻒ‬
‫ﺍﻧﻪ ﻭ ﻗﺒﻞ ﺃﻥ ﺗﻌﺎﻧ ﺍﻟﻔﺮﺣﺔ ﻋﻨﺎﻥ ﺍﻟﺴﻤﺎﺀ ‪,‬ﻣﻠﻮﺣﺔ ﺑﻔﺮﺣﺔ ﺍﻟﻨﺠﺎ ‪,‬‬
‫ﺍﻟﻄﺎﻟﺐ ﺍﻟﻴﻤ ﺭﺣﺎﻝ ﺭﺣﻠﺔ ﺗﻌﻠﻴﻤﻴﺔ ﻭﺍﻟﺒـﺪﺍﺀ ﰲ ﻣﺮﺣﻠـﺔ‬ ‫ﻭﻗﺒﻞ ﺃﻥ‬
‫ﺟﺪﻳﺪﺓ ﻥ ﻳﻘﻒ ﻭﻗﻔﺖ ﺍﺣﺘﺮﺍﻣﺎ ﺑﺎﻟﺸ ﺮ ﻭﺍﻟﺘﻘﺪﻳﺮ ﻟ ﺳـﺘﺎﺫ ﺍﳌﺸـﺮﻑ‬
‫ﺍﻟﺪﻛﺘﻮﺭ‪ /‬ﻣﺼـﻄﻔﻰ ﻋـﻘﺎﺭﻱ‬
‫‪.‬ﳌﺎ ﺑﺬﻟﻪ ﻣﻦ ﺟﻬﺪ ﲑ ﻣﺘﻔﺎﱐ ﺍﳌﻤﻨﻮ ﺍﻟﻮﻗﺖ ﺍ ﺷﺮﺍﰲ ﺍﳌﺘﺪﺧﻞ ﺍﻟﺘﻌﺪﻳﻞ‬
‫ﺍﳌﻨﻬﺠﻲ ﳌﻔﺮﺩﺍﺕ ﻫﺬ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺃ ﺪﻳﺘﻬﺎ ﺍﻟﺪﺭﺍﺳﻴﺔ ﺍﳌﺘـﺰﻭﺩ ﺍ ﺳـﻬﺎﻡ‬
‫ﺍﳌﻌﺮﰲ ﺍﳌﺘﻘﺪﻡ ﺍﳋ ﺍﺕ ﺍﻟﻌﻠﻤﻴﺔ ﳌﺮﺍﺟﻌﻪ ﳏﺘﻮﻳﺎ ﺎ ﺍﻟﻌﻠﻤﻴﺔ ﺍﳌﺘﻔﺤﺺ ﺍﳌﻌﺎﱐ‬
‫ﻟﻔﻘﺮﺍﺕ ﻣﻮﺍﺿﻴﻌﻬﺎ ﺍﻟﺪﺭﺍﺳﻴﺔ ﻭﺇﺧﺮﺍﺟﻬﺎ ﺇ ﺣﻴﺰ ﺍﻟﻮﺟﻮﺩ ﻟﻪ ﻣﻦ ﻓـﺎﺋ‬
‫ﺍﻻﺣﺘﺮﺍﻡ ﻭﺍﻟﺘﻘﺪﻳﺮ‪.‬‬
‫ﻭﺃﻋﻀﺎﺀ ﳉﻨﺔ ﺍﳌﻨﺎﻗﺸﺔ ﳌﻨﺤﻬﻢ‬ ‫ﻛﻤﺎ ﺃﺗﻘﺪﻡ ﺑﺎﻟﺸ ﺮ ﻭﺍﻟﺘﻘﺪﻳﺮ ﺇ ﺭﺋﻴ‬
‫ﻭﺍﻟﺬﻱ ﻛﺎﻥ ﱄ ﺷﺮﻑ ﻗﺒـﻮ ﻢ ﻭﺍﳊﻀـﻮﺭ‬ ‫ﻟﻨﺎ ﺟﺰﺀ ﻣﻦ ﻭﻗﺘﻬﻢ ﺍﻟ ﻤ‬
‫ﳌﻨﺎﻗﺸﺔ ﻣﻮﺿ ﻫﺬ ﺍﻟﺪﺭﺍﺳﺔ ‪ ,‬ﻭﺇﺛﺮﺍﺋﻨﺎ ﺑﺎﻟﻨﺼﺎﺋ ﻭﺍﻟﺘﻮﺟﻴﻬﺎﺕ ﺍ ﺭﺷﺎﺩﻳﺔ‬
‫ﺍﳌﻌﺮﻓﺔ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟ ﺳﻮﻑ ﻳﺘﻢ ﺍ ﺧﺬ ﺎ ﺑﻌ ﺍﻻﻋﺘﺒﺎﺭ ﺟـﺰﺃﻫﻢ ﺍ‬
‫ﺑ ﻟﻒ ﺧﲑ‪.‬‬
‫ﻭﻛﻤﺎ ﺍﺧﺺ ﺎ ﻋﻤﺎﺩﺓ ﻛﻠﻴﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻋﻠـﻮﻡ ﺍﻟﺘﺴـﻴﲑ‪-‬‬
‫ﺎﻣﻌﺔ ﺍﳊﺎﺝ ﺍﳋﻀﺮ – ﺑﺒﺎﺗﻨﺔ – ﻠﺔ ﺑﻌﻤﻴﺪ ﺍﻟ ﻠﻴﺔ ﺍﻟـﺪﻛﺘﻮﺭ‪/‬ﻋﻴﺴـﻰ‬
‫ﺍﻟﻌﻠﻤﻴـﺔ‬ ‫ﻣﺮﺍﺯﻗﺔ ﻭﺍ ﻧﻮﺍ ﺍﻟﻌﻤﻴﺪ ﻭﺍﱄ ﺭﺋﺴـﻲ ﻭﺃﻋﻀـﺎﺀ ﺍﺠﻤﻟـﺎﻟ‬
‫ﻭﺍ ﻛﺎﺩﳝﻴﺔ‪ ,‬ﻭﻛﺎﻓﺔ ﺍﻟﻄﺎﻗﻢ ﺍ ﺩﺍﺭﻱ ﺑﺎﻟ ﻠﻴﺔ‪.‬‬
‫ﻭﻟﻦ ﺍﻧﺴﻲ ﺗﻠ ﺍ ﻳﺎﺩﻱ ﺍﻟﺒﻴﻀﺎﺀ ﺍﳌﻤﺪﻭﺩﺓ ﺑﺎﳌﺴﺎﻋﺪﺓ ﺍﻟﻌﻠﻤﻴﺔ ﻟﺘﺰﻭﻳـﺪﻧﺎ‬
‫ﺑ ﺎﻓﺔ ﺍﳌﻨﺎﻫ ﺍﻟﻌﻠﻤﻴﺔ ﺍﳌﺘ ﺼﺼﺔ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻌﻠﻤﻲ ﶈﺘﻮﻳﺎ ـﺎ ﺍﻟﻌﻠﻤﻴـﺔ‬
‫ﺟﺰﺃﻫﻢ ﺍ‬ ‫ﻭﺍﻟﻌﻤﻠﻴﺔ ‪,‬ﺃﺳﺎﺗﺬ ﺍ ﻓﺎﺿﻞ ﻭﻛﺎﻓﺔ ﺃﻋﻀﺎﺀ ﻫﻴ ﺔ ﺍﻟﺘﺪﺭﻳ‬
‫ﺑ ﻟﻒ ﺧﲑ‪,‬ﻭﺃﺣﺴﻦ ﺍ ﺇﻟﻴﻬﻢ‪.‬‬
‫ﻛﻤﺎ ﻫﻴﺎ ﻛﺬﻟ ﺇﱄ ﺑﻠﺪ ﺍﳌﻠﻴﻮﻥ ﻭﺍﻟﻨﺼﻒ ﺍﳌﻠﻴﻮﻥ ﺷﻬﻴﺪ ﺍﳉﻤﻬﻮﺭﻳـﺔ‬
‫ﺍﳉﺰﺍﺋﺮﻳﺔ ﺍﻟﺪﳝﻘﺮﺍﻃﻴﺔ ﺍﻟﺸﻌﺒﻴﺔ ﺣ ﻮﻣﺘﺎ ﻭﺷﻌﺒﺎ ﳌﺎ ﻗﺪﻣﻮ ﻟﻨﺎ ﻣﻦ ﺗﺴﻬﻴ ﺕ‬
‫ﻭﺗﺬﻟﻴﻞ ﺍﻟﺼﻌﺎ ﻭﻣﻨﺤﻰ ﻫﺬ ﺍﻟﻔﺮﺻﺔ ﻛﻤﺎﻝ ﻣﺴﺘﻮ ﲢﺼﻴﻠﻲ ﺍﻟﻌﻠﻤﻲ‪.‬‬
‫ﻤﻮﻋﺔ ﺷﺮﻛﺎﺕ ﻫﺎﺋﻞ ﺳﻌﻴﺪ ﺍﻧﻌﻢ ﻭﺷﺮﻛﺎ ﺍﶈﺪﻭﺩﺓ‪-‬ﺑﺘﻌـﺰ ‪-‬‬ ‫ﻭﺍ‬
‫ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ ﳌﻨﺤﻲ ﻓﺮﺻﺔ ﺇﺟﺮﺍﺀ ﺍﻟﻌﻤﻞ ﺍﳌﻴﺪﺍﱐ ﺎ ﻭﺍﳊﺼﻮﻝ ﻋﻠﻰ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻛﻤﺎﻝ ﺍﳉﺎﻧﺐ ﺍﳌﻴﺪﺍﱐ ﺬ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍ ﺍ ﺩﺍﺭﺓ‬
‫ﺍﻟﻌﺎﻣﺔ ﻟ ﺒﺎﺭ ﺍﳌ ﻠﻔ ﻭﺿﺮﺍﺋﺐ ﺍﻟﺸﺮﻛﺎﺕ ﻭﻣ ﺎﺗﺐ ﺍﳌﺮﺍﺟﻌﺔ ﺑﺎﳉﻤﻬﻮﺭﻳﺔ‬
‫ﺍﻟﻴﻤﻨﻴﺔ‪ ,‬ﻭ ﺇ ﻛﻞ ﻣﻦ ﺳﺎﻫﻢ ﻭﺷﺎﺭ ﻭﻗﺪﻡ ﻳـﺪ ﺍﳌﺴـﺎﻋﺪﺓ ﻭﺍﳌﺴـﺎ ﺔ‬
‫ﺎﻡ ﻫﺬ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺃﺧﺮﺟﻬﺎ ﺇ ﺣﻴﺰ ﺍﻟﻮﺟﻮﺩ‪.‬‬ ‫ﺑﺎﻟﻨﺼ ﻭﺍﻟﺘﻮﺟﻴﻪ‬

‫ﺍﻟﺒـﺎﺣﺚ‬
‫ﺍﻟﺼﻔﺤﺔ‬ ‫ﺍﶈــــــــﺘﻮﻱ‬

‫ﺃ‬ ‫ﺍﶈﺘﻮﻳﺎﺕ‪...............................................................................................‬‬ ‫ﻗﺎﺋﻤﺔ‬

‫‪..............................................................................................‬‬ ‫ﻗﺎﺋﻤﺔ ﺍﳉﺪﺍﻭﻝ‬
‫ﺯ‬ ‫‪..............................................................................................‬‬ ‫ﻗﺎﺋﻤﺔ ﺍ ﺷ ﺎﻝ‬
‫ﻗﺎﺋﻤﺔ ﺍﳌ ﺣ ‪........................................................................................‬‬
‫‪1‬‬ ‫ﺍﳌـﻘﺪﻣﺔ‪.....................................................................................................‬‬
‫‪3‬‬ ‫‪....................................................................‬‬ ‫ﻣﻨﻬﺠﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ‬
‫‪4‬‬ ‫ﺃﻭﻻ‪ -‬ﻣﻨـﻬﺠﻴﺔ ﺍﻟــﺪﺭﺍﺳﺔ‪............................................................................‬‬
‫‪11‬‬ ‫‪............................................................................‬‬ ‫ﺛـﺎﻧﻴﺎ‪ -‬ﺍﻟـﺪﺭﺍﺳﺔ ﺍﻟﺴـﺎﺑﻘﺔ‬
‫ﺍﻟﻔـﺼﻞ ﺍ ﻭﻝ‪ :‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧـﺼﺎﺋﺼﻬﺎ ﺍﻟﻨـﻮﻋﻴﺔ‬
‫‪16‬‬ ‫ﻋﻠﻴﻬﺎ‪.‬‬ ‫ﺍﳌﺒﺤﺚ ﺍ ﻭﻝ‪ - :‬ﻣﺪﺧﻞ ﺇ ﻣﺎﻫﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮ ﻧ ﺎﻡ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳ‬
‫‪16‬‬ ‫ﺍﶈﺎﺳﺒﻴﺔ ‪....................................................‬‬ ‫‪ -1-1‬ﺍﳌﻔﺎﻫﻴﻢ ﺍ ﺳﺎﺳﻴﺔ ﳌﺎﻫﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫‪23‬‬ ‫ﺍﶈﺎﺳﺒﻴﺔ‪..........................................................................‬‬ ‫‪ -2-1‬ﺟﻮﺩﺓ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫‪28‬‬ ‫ﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ( ‪....................................................:‬‬ ‫‪ -3-1‬ﺗﻌﺮﻳﻔﺎﺕ ﻫﺎﻣﻪ )ﺍﻟﻨ ﺎﻡ – ﻧ‬
‫‪29‬‬ ‫‪........................................................................‬‬ ‫‪ -4-1‬ﻧ ﺎﻡ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳ ‪:‬‬
‫‪30‬‬ ‫ﻭﺃﻫﺪﺍﻓﻪ‪........................................................‬‬ ‫‪-6-1‬ﻭ ﺎﺋﻒ ﻧ ﺎﻡ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳ‬
‫‪32‬‬ ‫‪...............................................................‬‬ ‫‪ -7-1‬ﻣﻘﻮﻣﺎﺕ ﻧ ﺎﻡ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳ‬
‫‪33‬‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ ‪.‬‬ ‫‪ -8-1‬ﺩﻭﺭﺓ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﰲ ﻧ ﺎﻡ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳ ﻭﺃﺛﺮﻫﺎ ﰲ ﺗﻌﺰﻳﺰ ﺟﻮﺩﺓ‬
‫‪38‬‬ ‫‪.......................................................:‬‬ ‫‪-9-1‬ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻟﻨ ﺎﻡ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳ‬
‫‪41‬‬ ‫‪.................................‬‬ ‫‪ -10-1‬ﺗ ﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺗﻄﻮﺭﺍﺕ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳ ‪:‬‬
‫‪41‬‬ ‫ﻴﺘﻬﺎ‪................................................‬‬ ‫‪ -1-10-1‬ﺗ ﻨﻮﻟﻮﺟﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃ‬
‫‪42‬‬ ‫‪............................................................‬‬ ‫‪ -2-10-1‬ﺃ ﻴﺔ ﺗﻄﻮﻳﺮ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳ‬
‫‪44‬‬ ‫ﺍﶈﺎﺳﺒﻴﺔ‪..................................................‬‬ ‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﱐ‪ :‬ﺍﳋﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ‬
‫‪46‬‬ ‫ﺍﻟﺮﺋﻴﺴﻴﺔ‪........................................................................:‬‬ ‫‪ .1-2‬ﺍﳋﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ‬
‫‪47‬‬ ‫ﺀﻣﺔ‪........................................................................................‬‬ ‫‪ .1-1-2‬ﺍﳌ‬
‫‪51‬‬ ‫‪ -2-1-2‬ﺍﳌﻮﺛﻮﻗﻴﺔ‪......................................................................................‬‬
‫‪54‬‬ ‫ﻭﺍﳌﻮﺛﻮﻗﻴﺔ‪...................................................‬‬ ‫‪ -3-1-2‬ﺍﻟﻌ ﻗﺔ ﺑ ﺧﺎﺻﻴ ﺍﳌ ﺀﻣﺔ‬

‫أ‬
‫‪56‬‬ ‫ﺍﻟ ﺎﻧﻮﻳﺔ‪.........................................................................‬‬ ‫‪ -2-2‬ﺍﳋﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ‬
‫‪56‬‬ ‫ﻟﻠﻤﻘﺎﺭﻧﺔ‪..............................................................................‬‬ ‫‪ .1-2-2‬ﺍﻟﻘﺎﺑﻠﻴﺔ‬
‫‪57‬‬ ‫‪ -2-2-2‬ﺍﻟ ﺒﺎﺕ‪........................................................................................‬‬
‫‪58‬‬ ‫‪.............................................................‬‬ ‫‪ -3-2-2‬ﺍﻟﺸﻤﻮﻝ )ﺍ ﻓﺼﺎ ﺍﻟ ﺎﻣﻞ(‬
‫‪59‬‬ ‫‪ -4-2-2‬ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻔﻬﻢ‪................................................................................:‬‬
‫‪60‬‬ ‫ﻟﻠﻤﻌﻠﻮﻣﺎﺕ‪..................................‬‬ ‫‪ -2-2‬ﺍﻟﻘﻴﻮﺩ )ﺍﶈﺪﺩﺍﺕ( ﺍ ﺳﺎﺳﻴﺔ ﻟﻠ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ‬
‫‪60‬‬ ‫ﻭﺍﳌﻨﻔﻌﺔ‪..... ................................... ............... ......... ........‬‬ ‫‪-1-2-2‬ﺍﻟﻌ ﻗﺎﺕ ﺑ ﺍﻟﺘ ﻠﻔﺔ‬
‫‪61‬‬ ‫‪...............................................................................‬‬ ‫ﻴﺔ ﺍﻟﻨﺴﺒﻴﺔ‬ ‫‪ -2-2-2‬ﺍ‬
‫‪64‬‬ ‫ﻗﻴﺎﺳﻬﺎ‪.............................‬‬ ‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﻟﺚ –ﺍﻟﻌﻮﺍﻣﻞ ﺍﳌﺆﺛﺮﺓ ﰲ ﺟﻮﺩﺓ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭ‬
‫‪64‬‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‪................................................................‬‬ ‫‪-1-3‬ﺍﻟﻌﻮﺍﻣﻞ ﺍﳌﺆﺛﺮﺓ ﰲ ﺟﻮﺩﺓ‬
‫‪64‬‬ ‫ﺍﶈﺎﺳﺒﺔ(‪..............................................................................‬‬ ‫‪-1-1-3‬ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﺒﻴ ﻴﺔ )ﺑﻴ ﺔ‬
‫‪70‬‬ ‫ﺑﺎﳌﻌﻠﻮﻣﺎﺕ‪.....................................................................‬‬ ‫‪-2-1-2‬ﺍﻟﻌﻮﺍﻣﻞ ﺍﳌﺘﻌﻠﻘﺔ‬
‫‪72‬‬ ‫ﺍﳋﺎﺭﺟﻲ(‪....................................................‬‬ ‫‪ 3-1-3‬ﺗﻘﺮﻳﺮ ﻣﺪﻗ ﺍﳊﺴﺎﺑﺎﺕ )ﺍﳌﺮﺍﺟ‬
‫‪72‬‬ ‫ﺍﶈﺎﺳﺒﻴﺔ‪..................................................................‬‬ ‫‪ -2-3‬ﻗﻴﺎﺱ ﺟﻮﺩﺓ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﺍﻟﻔﺼـﻞ ﺍﻟ ـﺎﱐ ‪ :‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‪.‬‬
‫‪77‬‬ ‫ﺃﻧﻮﺍﻋﻬﺎ(‪........................................‬‬ ‫ﺍﳌﺒﺤﺚ ﺍ ﻭﻝ‪ :‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ) ﻣﻔﻬﻮﻣﻬﺎ ﺃﻫﺪﺍﻓﻬﺎ‬
‫‪77‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪................................................................................‬‬ ‫‪-1-1‬ﻣﻔﻬﻮﻡ‬
‫‪78‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪................................................................................‬‬ ‫‪-2-1‬ﺃ ﻴﺔ‬
‫‪79‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪...........................................................‬‬ ‫‪ -3-1‬ﺍﻟﻌﻮﺍﻣﻞ ﺍﳌﻠﺰﻣﺔ ﻋﺪﺍﺩ‬
‫‪80‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪............................................................................‬‬ ‫‪ -4-1‬ﺃﻫﺪﺍﻑ‬
‫‪83‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪..............................................................................‬‬ ‫‪ -5-1‬ﺃﻧﻮﺍ‬
‫‪84‬‬ ‫ﺳﺎﺳﻴﺔ‪......................................................................‬‬ ‫‪ -1-5-1‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺍ‬
‫‪93‬‬ ‫ﺿﺎﻓﻴﺔ‪.......................................................................‬‬ ‫‪ -2-5-1‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺍ‬
‫‪96‬‬ ‫‪............‬‬ ‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﱐ‪ :‬ﻣ ﺋﻤﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻭ ﺗﻠﺒﻴﺘﻬﺎ ﻻﺣﺘﻴﺎﺟﺎﺕ‪.‬‬
‫‪96‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪.....................................‬‬ ‫‪ -1-2‬ﻣﺘﻄﻠﺒﺎﺕ ﺍﳌ ﺋﻤﺔ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﰲ‬
‫‪96‬‬ ‫ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪.............................................................‬‬ ‫‪ -1-1-2‬ﲢﺪﻳﺪ ﻣﺴﺘ‬
‫‪97‬‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‪...............................................‬‬ ‫ﺍﻟ ﺗﺴﺘ ﺪﻡ ﻓﻴﻬﺎ‬ ‫‪ -2-1-2‬ﲢﺪﻳﺪ ﺍ ﺮﺍ‬
‫‪98‬‬ ‫ﺍﶈﺎﺳﺒﻴﺔ‪...............................................................‬‬ ‫‪ -3-1-2‬ﻃﺒﻴﻌﺔ ﻭﻧﻮ ﺍﳌﻌﻠﻮﻣﺎﺕ‬

‫ب‬
‫‪98‬‬ ‫ﺍﶈﺎﺳﺒﻴﺔ‪................................‬‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫‪ -4-1-2‬ﲢﺪﻳﺪ ﺃﺳﺎﻟﻴﺐ ﻭﻃﺮ ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬
‫‪98‬‬ ‫ﺍﶈﺎﺳﺒﻴﺔ‪..................................... ..............‬‬ ‫ﻭﻧﺸﺮ ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫‪ -5-1-2‬ﺗﻮﻗﻴﺖ ﻋﺮ‬
‫‪99‬‬ ‫‪...................... ..........................‬‬ ‫ﺍﻟﻌﺎﻡ‬ ‫‪ -2-3‬ﻣﺴﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺫﺍﺕ ﺍﻟ ﺮ‬
‫‪100‬‬ ‫ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪.................... ......................‬‬ ‫‪ -3-3‬ﺍﻻﺣﺘﻴﺎﺟﺎﺕ ﺍﳌﻌﻠﻮﻣﺎﺗﻴﺔ ﳌﺴﺘ‬
‫‪105‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪..................................... ......................‬‬ ‫‪ -4-2‬ﺍ ﻓﺼﺎ ﺍﶈﺎﺳ ﰲ‬
‫‪105‬‬ ‫‪............................................. ........................‬‬ ‫‪ -1-4-2‬ﻃﺒﻴﻌﺔ ﺍ ﻓﺼﺎ ﺍﶈﺎﺳ‬
‫‪107‬‬ ‫‪................................................ .....................‬‬ ‫‪- 2-4-2‬ﺃﻧﻮﺍ ﺍ ﻓﺼﺎ ﺍﶈﺎﺳ‬
‫‪108‬‬ ‫ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪........................... ......................‬‬ ‫‪ -2-4-2‬ﻣ ﺭﺍﺕ ﺍ ﻓﺼﺎ ﺍﶈﺎﺳ‬
‫‪109‬‬ ‫‪................... ...............................‬‬ ‫‪ -3-4-2‬ﻃﺮ ﺍ ﻓﺼﺎ ﺍﶈﺎﺳ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‬
‫‪109‬‬ ‫ﺍﳌﺎﻟﻴﺔ‪................................. .........................‬‬ ‫‪ -4-4-2‬ﻣﻮﻗ ﺍ ﻓﺼﺎ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ‬
‫‪111‬‬ ‫ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﲢﺴﻴﻨﻬﺎ‪....... ................‬‬ ‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﻟﺚ‪ :‬ﻋﻤﻠﻴﺔ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻭﺍﺛﺮ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫‪111‬‬ ‫ﺍﻟﻘﺮﺍﺭ‪.......................................................................‬‬ ‫‪ -1-3‬ﺗﻌﺮﻳﻒ ﻋﻤﻠﻴﺔ ﺍﲣﺎﺫ‬
‫‪112‬‬ ‫ﺍﻟﻘﺮﺍﺭﺍﺕ‪...................................................................................‬‬ ‫‪ -2-3‬ﺃﻧﻮﺍ‬
‫‪114‬‬ ‫ﺍﻟﻘﺮﺍﺭ‪.........................................................................‬‬ ‫‪-3-3‬ﻣﺮﺍﺣﻞ ﻋﻤﻠﻴﺔ ﺍﲣﺎﺫ‬
‫‪115‬‬ ‫‪............‬‬ ‫‪ -4-3‬ﻃﺒﻴﻌﺔ ﺍﻟ ﺮﻭﻑ ﺍﻟ ﺗﺘ ﺬ ﻓﻴﻬﺎ ﺍﻟﻘﺮﺍﺭﺍﺕ ) ﺍﻟﺒﻴ ﺎﺕ ﺍﳌ ﺘﻠﻔﺔ ﻻﲣﺎﺫ ﺍﻟﻘﺮﺍﺭ (‬
‫‪117‬‬ ‫ﺍﻟﻘﺮﺍﺭ ‪...................................................... .‬‬ ‫‪-5-3‬ﺩﻭﺭ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﺍﲣﺎﺫ‬
‫‪118‬‬ ‫‪...............................................‬‬ ‫‪-6-3‬ﻓﺎﻋﻠﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻛﻤﻮﺻﻞ ﺟﻴﺪ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ‬
‫‪119‬‬ ‫‪.................................................................‬‬ ‫‪ -7-3‬ﳏﺪﺩﺍﺕ ﺟﻮﺩﺓ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪:‬‬
‫‪121‬‬ ‫‪............................................................‬‬ ‫‪ -8-3‬ﺍﻟﺘﻮﺟﻬﺎﺕ ﺍﳌﺴﺘﻘﺒﻠﻴﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‬
‫ﺍﻟﻔـﺼﻞ ﺍﻟ ـﺎﻟﺚ ‪ :‬ﺍﻟـﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤـﻠﻴﻞ ﻭﺍﺧـﺘﺒﺎﺭﺍﺕ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ‬
‫‪125‬‬ ‫ﻭﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ‪....... .‬‬ ‫ﺍﳌﺒﺤﺚ ﺍ ﻭﻝ‪ :‬ﺍﻟﻮﺳﺎﺋﻞ ﻭﺍ ﺳﺎﻟﻴﺐ ﺍﳌﺴﺘ ﺪﻣﺔ ﰲ ﻭﺻﻒ ﻭﲢﻠﻴﻞ ﺘﻤ‬
‫‪125‬‬ ‫‪ -1-1‬ﺘﻤ ﺍﻟﺪﺭﺍﺳﺔ ‪..................................................................................‬‬
‫‪125‬‬ ‫‪ -2-1‬ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ‪..................................................................................... :‬‬
‫‪126‬‬ ‫‪ 3-1‬ﻭﺻﻒ ﻓ ﺎﺕ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ‪.................................................................... :‬‬
‫‪129‬‬ ‫‪ -4-1‬ﺧﻄﻮﺍﺕ ﺍﻟﻌﻤﻞ ﺍﳌﻴﺪﺍﱐ ﻟﻠﺪﺭﺍﺳﺔ ‪..............................................................:‬‬
‫‪130‬‬ ‫‪ -5-1‬ﺍ ﺳﺎﻟﻴﺐ ﺍﳌﺴﺘ ﺪﻣﺔ ﻟﻘﻴﺎﺱ ﻭﲢﻠﻴﻞ ﺑﻴﺎﻧﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ‪.................................... :‬‬
‫‪132‬‬ ‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﱐ‪:‬ﺩﺭﺍﺳﺔ ﻣﺪ ﺍﳌ ﺋﻤﺔ ﻭﺍﻟ ﻘﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‪.‬‬
‫‪132‬‬ ‫‪....................‬‬ ‫ﺃﻭﻻ ‪ :‬ﻣ ﺋﻤﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻭﺃﺛﺮﻫﺎ ﻣﻦ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‬
‫‪132‬‬ ‫‪-1‬ﺍﻟﺘﺤﻠﻴﻞ ﺍﻟﻮﺻﻔﻲ ﻻﺧﺘﺒﺎﺭ ﻣﺪ ﺗﻮﺍﻓﺮ ﺧﺎﺻﻴﺔ ﺍﳌ ﺋﻤﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ‬

‫ج‬
 ‫ﺍﻟﻘﺮﺍﺭﺍﺕ‪....................................................................................................‬‬
‫‪136‬‬ ‫ﺍﶈﺎﺳﺒﻴﺔ ‪...........‬‬ ‫‪-2‬ﺍﳋﺮﻭﺝ ﻋﻦ ﺍﳌﺒﺎﺩ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌﺘﻌﺎﺭﻑ ﻋﻠﻴﻬﺎ ﻭﺃﺛﺮ ﻋﻠﻰ ﻣ ﺋﻤﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫‪137‬‬ ‫‪........................................................‬‬ ‫‪ -3‬ﺗﻠﺒﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺮﺣﻠﻴﺔ ﻟﻠﺤﺎﺟﺔ ﺻﺪﺍﺭﻫﺎ‪.‬‬
‫ﺛـﺎﻧﻴﺎ‪ :‬ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺍﻟﻮﺻﻔﻲ ﳌﺪ ﺗﻮﺍﻓﺮ ﺧﺎﺻﻴﺔ ﺍﻟ ﻘﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟ ﺗﻘﺪﻣﻬﺎ‬
‫‪138‬‬ ‫ﺍﻟﻘﺮﺍﺭﺍﺕ ‪................................................................‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ‬
‫‪ -1‬ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺭﺍﺀ ﺍﳌﺴﺘﺠﻮﺑ ﺣﻮﻝ ﻣﺪ ﺗﻮﻓﺮ ﺧﺎﺻﻴﺔ ﺍﻟ ﻘﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ‬
‫‪138‬‬ ‫ﺍﻟﻘﺮﺍﺭﺍﺕ ‪........................................................................................‬‬
‫‪141‬‬ ‫ﺍﶈﺎﺳﺒﻴﺔ‪............................‬‬ ‫‪ -2‬ﻣﺪ ﺍ ﻟﺘﺰﺍﻡ ﺑﺎﳌﺒﺎﺩ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮ ﰲ ﺍﻟ ﻘﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫‪142‬‬ ‫ﺍﶈﺎﺳﺒﻴﺔ ‪....................‬‬ ‫‪ - 3‬ﻓﺎﻋﻠﻴﺔ ﺗﻘﺎﺭﻳﺮ ﻣﺪﻗ ﺍﳊﺴﺎﺑﺎﺕ ﰲ ﺯﻳﺎﺩﺓ ﺍﳌﻮﺛﻮﻗﻴﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫‪143‬‬ ‫ﺍﶈﺎﺳﺒﻴﺔ‪.................................. .‬‬ ‫ﺑ ﺧﺎﺻﻴﺔ ﺍﳌ ﺋﻤﺔ ﻭﺍﻟ ﻘﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﺛﺎﻟ ﺎ ‪ :‬ﺍﻟﺘﻌﺎﺭ‬
‫‪145‬‬ ‫‪..............................................................‬‬ ‫ﺭﺍﺑﻌــﺎ‪ :‬ﻧﺘﻴﺠﺔ ﺍﺧﺘﺒﺎﺭ ﺍﻟﻔﺮﺿﻴﺔ ﺍ ﻭ‬
‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﻟﺚ‪ :‬ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺭﺍﺀ ﺍﳌﺴﺘﺠﻴﺒ ﺣﻮﻝ ﻣﺪ ﺍﻟ ﺒﺎﺕ ﰲ ﺍﻟﺴﻴﺎﺳﺎﺕ ﻭﺍﻟﻄﺮ‬
‫‪147‬‬ ‫ﻟﻠﻤﻘﺎﺭﻧﺔ‪...........................................................‬‬ ‫ﺍﶈﺎﺳﺒﻴﺔ ﻭﻗﺎﺑﻠﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‬
‫ﺃﻭﻻ ‪ :‬ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺍﻟﻮﺻﻔﻲ ﳌﺪ ﺍﻟ ﺒﺎﺕ ﰲ ﺍﻟﺴﻴﺎﺳﺎﺕ ﻭﺍﻟﻄﺮ ﺍﶈﺎﺳﺒﻴﺔ ﻭﻗﺎﺑﻠﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫‪147‬‬ ‫ﺍﻟﻘﺮﺍﺭﺍﺕ‪....................................................... .‬‬ ‫ﺍﶈﺎﺳﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻭﺇﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ‬
‫‪152‬‬ ‫‪.........................................................................‬‬ ‫ﻧﺘﺎﺋ ﺍﺧﺘﺒﺎﺭ ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟ ﺎﻧﻴﺔ‬
‫ﺛﺎﻧﻴﺎ‪ :‬ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﳌﺪﺍ ﻛﻔﺎﺀﺓ ﻭﻓﻌﺎﻟﻴﺔ ﻭﻣ ﺋﻤﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺍﻟ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎﺕ‬
‫‪152‬‬ ‫ﺍﻟﻘﺮﺍﺭﺍﺕ‪................................‬‬ ‫ﺍﻟﺘﺠﺎﺭﻳﺔ ﺳﻨﻮﻳﺎ ﰲ ﺗﻮﻓﲑ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟ ﺯﻣﺔ ﻻﲣﺎﺫ‬
‫ﻭﺍﳌﻘـــﺘﺮﺣﺎﺕ‬ ‫ﺍﻟﻨــﺘﺎﺋ‬
‫‪158‬‬ ‫‪..............................................................................................‬‬ ‫ﺃﻭﻻ‪ -‬ﺍﻟﻨﺘﺎﺋ‬
‫‪162‬‬ ‫ﺛـﺎﻧﻴﺎ‪ -‬ﺍﳌﻘﺘﺮﺣﺎﺕ‪........................................................................................‬‬
‫‪165‬‬ ‫‪..............................................................................................‬‬ ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟ‬
‫‪165‬‬ ‫ﺍﻟﻌﺮﺑﻴﺔ‪.....................................................................................‬‬ ‫ﺃﻭﻻ‪ -‬ﺍﳌﺮﺍﺟ‬
‫‪170‬‬ ‫ﺟﻨﺒﻴﺔ‪.......................................................................‬‬ ‫ﺛـﺎﻧﻴﺎ‪-‬ﺍﳌﺼﺎﺩﺭ ﻭﺍﳌﺮﺍﺟ ﺍ‬
‫‪173‬‬ ‫‪......................................................................................................‬‬ ‫ﺍﳌ ﺣ‬
‫ﻣﻠ ﺺ ﺍﻟﺪﺭﺍﺳﺔ‬

‫د‬
‫ﺍﻟﺼﻔﺤﺔ‬ ‫ﺍﻟﻌـــــــــﻨﻮﺍﻥ‬ ‫ﺭﻗﻢ‬

‫‪126‬‬ ‫ﻓ ﺎ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﻭ ﺎﻝ ﺃﻋﻤﺎ ﺎ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (1-3‬ﻳﻮ‬ ‫‪01‬‬

‫‪126‬‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (2-3‬ﻳﺒﲔ ﺩﺭﺟﺔ ﺍﻻ ﺘ ﺎﺑﺔ ﺍﻟ ﻌﻠﻴﺔ ﻟ ﺎ ﺍﻟﻌﻴﻨﺔ ﻟﺪﺭﺍ ﺔ‬ ‫‪02‬‬

‫‪127‬‬ ‫ﻣ ﺘﻮ ﺍﻟﺘ ﺼﻴﻞ ﺍﻟﻌﻠﻤﻲ ﻷﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (3-3‬ﻳﻮ‬ ‫‪03‬‬
‫‪127‬‬ ‫ﺍﻟ ﺎ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (4-3‬ﻳﺒﲔ ﺍﻟﺘ ﺼﺺ ﺍﻟﻌﻠﻤﻲ ﻷﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺣ‬ ‫‪04‬‬
‫‪128‬‬ ‫ﺍﻟ ﺎ‬ ‫ﻨﻮﺍ ﺍ ﺓ ﺍﻟﻌﻤﻠﻴﺔ ﻷﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (5-3‬ﻳﻮ‬ ‫‪05‬‬

‫‪129‬‬ ‫ﺗﻜﺮﺍﺭﻫﺎ ﺍﻟﻨ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (6-3‬ﺗﻮ ﻴ ﺗﻨﻮ ﺟﻬﺎ ﺍﻟﻌﻤﻞ ﻷﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣ‬ ‫‪06‬‬
‫‪129‬‬ ‫ﻣﺘ ﲑﺍ ﺍﻟﺪﺭﺍ ﺔ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (7-3‬ﻳﻮ‬ ‫‪07‬‬
‫‪133‬‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (8-3‬ﺍﻟﺘ ﻠﻴﻞ ﺍﻟﻮﺻ ﻲ ﻻ ﺭﺃ ﻓ ﺔ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﻴﺔ ﺣﻮﻝ ﻣ ﺪ ﺗ ﻮﺍﻓﺮ‬ ‫‪08‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺃ ﺮﻫﺎ‬ ‫ﺧﺎﺻﻴﺔ ﺍ ﻼﺋﻤﺔ‬
‫‪136‬‬ ‫ﺒﻞ ﺍ ﺼﻮﻝ ﻋﻠ ﻣﻼﺋﻤﺔ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (9-3‬ﻳﺒﲔ ﺃ ﺮ ﺍ ﺮﻭ ﻣﻦ ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ‬ ‫‪09‬‬
‫ﺍ ﻌﻠﻮﻣﺎ‬
‫‪137‬‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (10-3‬ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﻻﺭﺃﺀ ﺍ ﺘ ﻴﺒﲔ ﺣﻮﻝ ﻣﺪ ﺍ ﺎﺟﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ‬ ‫‪10‬‬
‫ﺍ ﺮﺣﻠﻴﺔ ﻭﻣﻼﺀﻣﺘﻬﺎ ﻟﻠ ﺎﺟﺔ ﺇﻟﻴﻬﺎ‬
‫‪139‬‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (11-3‬ﻳﺒﲔ ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺍﻟﻮﺻ ﻲ ﺭﺍﺀ ﺍ ﺘ ﻴﺒﲔ ﺣﻮﻝ ﻣﺪ ﺍﻟﺜﻘﺔ‬ ‫‪11‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺃ ﺮﻫﺎ‬
‫‪141‬‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (12-3‬ﻣﺪ ﺍﻻﻟﺘﺰﺍ ﺑﺎ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﻭﺃ ﺮﻩ‬ ‫‪12‬‬
‫‪142‬‬ ‫ﺔﻣ ﺪ‬ ‫ﻧﺘﺎﺋ ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﻷﺭﺍﺀ ﻓ ﺔ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (13-3‬ﻳﻮ‬ ‫‪13‬‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟ ﻮﺍﺭﺩﺓ‬ ‫ﺯﻳﺎﺩﺓ ﺍﻟﺜﻘﺔ‬ ‫ﻛ ﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ ﺗﻘﺮﻳﺮ ﺍ ﺮﺍﺟﻊ ﺍ ﺎﺭﺟﻲ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬
‫‪143‬‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (14-3‬ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺣﺼﺎﺋﻴﺔ ﻟﻨﺘﺎﺋ ﺍﻟﺘ ﻠﻴﻞ ﺭﺃ ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ ﺣ ﻮﻝ ﻣ ﺪ‬ ‫‪14‬‬
‫ﺗﻮﺍﻓﺮ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻋﻠ ﺣ ﺎﺏ ﺍﻟﺜﻘﺔ ﻓﻴﻬﺎ‪.‬‬
‫‪144‬‬ ‫ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﻷﺭﺍﺀ ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ ﺣ ﻮﻝ ﺍ ﻌﻠﻮﻣ ﺎ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (15-3‬ﻳﻮ‬ ‫‪15‬‬
‫‪.‬‬ ‫ﺃﻭﻗﺎ ﺍﻟﺘ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﻳﺘ ﺗﻮﻓﲑﻫﺎ‬

‫ﻩ‬
‫‪145‬‬ ‫ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﻷﺭﺍﺀ ﺃﻓﺮﺍﺩ ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (16-3‬ﻳﻮ‬ ‫‪16‬‬
‫‪.‬‬ ‫ﺃﻭﻗﺎ ﺍﻟﺘ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﻳﺘ ﺗﻮﻓﲑﻫﺎ‬
‫‪146‬‬ ‫ﻧﺘﻴ ﺔ ﺍﺧﺘﺒﺎﺭ ﺍﻟ ﺮ ﻴﺔ ﺍﻟ ﺮﻋﻴﺔ ﺍﻷﻭﱃ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (17-3‬ﻳﻮ‬ ‫‪17‬‬
‫‪148‬‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (18-3‬ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺍﻟﻮﺻ ﻲ ﺍ ﺭﺍﺀ ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻣﺪ ﺍﻟﺜﻘﺔ ﻣﻦ‬ ‫‪18‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻭﺃ ﺮﻫﺎ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬
‫‪149‬‬ ‫ﺗﺮﺗﻴ ﺃﺭﺍﺀ ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻣﺪ ﺍﻟﺜﻘﺔ ﻣ ﻦ ﺍ ﻌﻠﻮﻣ ﺎ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (19-3‬ﻳﻮ‬ ‫‪19‬‬
‫ﺍ ﺎ ﺒﻴﺔ‬
‫‪150‬‬ ‫ﺗﺮﺗﻴ ﺃﺭﺍﺀ ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻣﺪ ﻗﺎﺑﻠﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (20-3‬ﻳﻮ‬ ‫‪20‬‬
‫ﻟﻠﻤﻘﺎﺭﻧﺔ‬
‫‪151‬‬ ‫ﺬﻩ‬ ‫ﺣ ﺎ‬ ‫ﺃﻓ ﻞ ﻣﺘﻮ‬ ‫ﺗﺮﺗﻴ ﺃﺭﺍﺀ ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ ﺣ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (21-3‬ﻳﻮ‬ ‫‪21‬‬
‫ﺍﻟﻌﻼﻗﺔ‬
‫‪152‬‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (22-3‬ﻳﻈﻬﺮ ﻧﺘﺎﺋ ﺍﺧﺘﺒﺎﺭ ﺍﻟ ﺮ ﻴﺔ ﺍﻟ ﺮﻋﻴﺔ ﺍﻟﺜﺎﻧﻴﺔ‬ ‫‪22‬‬
‫‪153‬‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (23-3‬ﺍ ﺣﺼﺎﺀ ﺍﻟﻮﺻ ﻲ ﻷﺭﺍﺀ ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ ﻷ ﻴﺔ ﻭﻣﻼﺋﻤﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴ ﺔ‬ ‫‪23‬‬
‫ﺍ ﻨﺸﻮﺭﺓ ﻨﻮﻳﺎ ﻟﻜ ﺎﺀﺓ ﻭﻓﻌﺎﻟﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫‪154‬‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (24-3‬ﺃ ﻴﺔ ﻭﻣﻼﺋﻤﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻨﻮﻳﺎ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫‪24‬‬
‫‪155‬‬ ‫ﻨﻮﻳﺎ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (25-3‬ﻣﺪ ﻛ ﺎﻳﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫‪25‬‬
‫ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫‪156‬‬ ‫ﺟﺪﻭﻝ ﺭﻗ )‪ (26-3‬ﻣﺪ ﺻ ﺔ ﺍﻟ ﺮ ﻴﺎ ﻭﺩﺭﺟﺔ ﻗﺒﻮ ﺎ‬ ‫‪26‬‬

‫و‬
‫ﺍﻟﺼﻔﺤﺔ‬ ‫ﺍﻻﺷـــــــ ﺎﻝ‬ ‫ﺍﻟﺮﻗﻢ‬

‫‪7‬‬ ‫ﺍﻟﺪﺭﺍ ﺔ‬ ‫ﺷﻜﻞ ﺭﻗ )‪ :(1‬ﻮ‬

‫‪1‬‬
‫‪19‬‬ ‫ﺷﻜ ﻞ ﺭﻗ )‪ : (1-1‬ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﻟﺒﻴﺎﻧﺎ ﻭﺍ ﻌﻠﻮﻣﺎ ﻭﺍ ﻌﺮﻓﺔ‬
‫‪2‬‬
‫ﺷﻜﻞ ﺭﻗ )‪ (2-1‬ﺑﲔ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﻗﻴﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﻭﺍﻟﺘﻘﺮﻳﺮ ﺍ ﺎ ﻭﺩﺭﺟ ﺔ ﺍﺣﺘﻤ ﺎﻝ‬
‫‪3‬‬
‫‪21‬‬ ‫ﺣﺪﻭ ﺍ ﺪ‬
‫‪4‬‬
‫‪27‬‬ ‫ﺍ ﻃﺎﺭ ﺍﻟﻨﻈﺮﻱ ﻟﻠﻤ ﺎ ﺒﺔ‬ ‫ﻳﻮ‬ ‫ﺷﻜﻞ ﺭﻗ )‪ (3-1‬ﻮ‬
‫‪5‬‬
‫‪33‬‬ ‫ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬ ‫ﺍﻟﺸﻜﻞ ﺭﻗ )‪ (4-1‬ﺩﻭﺭﺓ ﺗﺸ ﻴﻞ ﺍﻟﺒﻴﺎﻧﺎ‬
‫‪6‬‬
‫‪36‬‬ ‫ﺷﻜﻞ ﺭﻗ )‪ (5-1‬ﻧﻈﺎ ﺗﺸ ﻴﻞ ﻗﻮﺍﻋﺪ ﺍﻟﺒﻴﺎﻧﺎ‬
‫‪7‬‬
‫‪45‬‬ ‫ﺷﻜﻞ ﺭﻗ )‪ (6-1‬ﺷﻜﻞ ﻫﺮﻣﻲ ﻟﻠ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫‪8‬‬
‫‪55‬‬ ‫ﺧﺎﺻﻴﺔ ﺍ ﻼﺋﻤﺔ ﻭﺍ ﻮ ﻮﻋﻴﺔ )ﺍﻟﺜﻘﺔ(‬ ‫ﺗﻌﺎﺭ‬ ‫ﺍﻟﺸﻜﻞ )‪ (7-1‬ﻳﻮ‬
‫‪9‬‬
‫‪71‬‬ ‫ﺷﻜﻞ ﺭﻗ )‪ (8-1‬ﺍ ﺪﺩﺍ ﺍﻷ ﺎ ﻴﺔ ﻼﺋﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫‪10‬‬
‫‪80‬‬ ‫ﺍﻟﺸﻜﻞ ﺭﻗ )‪ (1 -2‬ﺍﻟﻌﻮﺍﻣﻞ ﺍ ﻠﺰﻣﺔ ﻷﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬
‫‪11‬‬
‫‪84‬‬ ‫ﺃﻧﻮﺍ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﺍﻟﺸﻜﻞ ﺭﻗ )‪ (2 -2‬ﻳﻮ‬
‫‪12‬‬
‫‪86‬‬ ‫ﺷﻜﻞ ﺭﻗ )‪ (3 -2‬ﺍﻟﺸﻜﻞ ﺍﻟﻌﺎ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ‬
‫‪13‬‬
‫‪114‬‬ ‫ﺷﻜﻞ ﺭﻗ )‪ (4-2‬ﻣﺮﺍﺣﻞ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﺍ‬
‫‪14‬‬
‫‪115‬‬ ‫ﺃﻧﻮﺍ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻄﻠﻮﺏ ﲨﻌﻬﺎ‬ ‫ﺷﻜﻞ ﺭﻗ )‪ ( 5-2‬ﻳﻮ‬
‫‪15‬‬
‫‪116‬‬ ‫ﺷﻜﻞ ﺭﻗ )‪ (6-2‬ﺍﻟﻈﺮﻭ ﺍﻟﱵ ﺗﺘ ﺬ ﻓﻴﻬﺎ ﺍﻟﻘﺮﺍﺭﺍ‬

‫ز‬
 ‫ﻗـــﺎﺋﻤﺔ ﺍﳌـ ﺣـ‬

‫ﺍﻟﺼﻔﺤﺔ‬ ‫ﺍﳌــــ ﺣـ‬

‫‪173‬‬ ‫‪ .1‬ﺍ ﺘﻤﺎﺭﺓ ﺍﻻ ﺘﺒﻴﺎ‬

‫‪ .2‬ﻣﻮﺍﻓﻘﺔ ﻤﻮﻋﺔ ﺷﺮﻛﺎ ﻫﺎﺋﻞ ﻌﻴﺪ ﺍﻧﻌ ﻭﺷﺮﻛﺎﻩ ﺍ ﺪﻭﺩﺓ ﺑﺎﳉﻤﻬﻮﺭﻳﺔ‬
‫‪177‬‬
‫ﺍﻟﻴﻤﻨﻴﺔ ﺟﺮﺍﺀ ﺍﻟﺒ ﺍ ﻴﺪﺍﱐ ﻭﺍﻟﺘﻮﺟﻴﻪ ﺇﱃ ﻓﺮﻭﻋﻬﺎ ﺑﺬﻟﻚ‪.‬‬

‫ح‬
‫ﺍﳌﻘــﺪﻣﺔ ‪----------------------------------------------------------------‬‬

‫‪0‬‬
‫ﺍﳌﻘــﺪﻣﺔ ‪----------------------------------------------------------------‬‬

‫ﺒﺔ ﺗﻠ ﻚ‬ ‫ﺎﻳﺮ ﺍ ﺎ‬ ‫ﻭﻟﻘ ﺪ‬ ‫ﺎﻻ‬ ‫ﺍ‬ ‫ﺘﻠ‬ ‫ﻳﻌ ﻴ ﺍﻟﻌ ﺎ ﺗﻄ ﻮﺭﺍ ﻫﺎﺋﻠ ﺔ‬
‫ﻚ ﺍﻟ ﺪﻓﺎﺗﺮ ﻭﺃﺻ ﺒ ﺖ ﻧﺸ ﺎﻃﺎ‬ ‫ﺍﻟﺘﻄﻮﺭﺍ ﻭﺧﺮﺟ ﺖ ﻋ ﻦ ﺍﻻ ﺎﻫ ﺎ ﺍﻟﺘﻘﻠﻴﺪﻳ ﺔ ﺍ ﻌﺮﻭﻓ ﺔ‬
‫ﺍﻟﻨ ﻌﻴ ﺔ ﻛﻤﻌﻴ ﺎﺭ ﻟﻠﻤﻌﻠﻮﻣ ﺎ‬ ‫ﻭﻣ ﻦ ﻫﻨ ﺎ ﺟ ﺎﺀ ﺍﻟﺘﺮﻛﻴ ﺰ ﻋﻠ‬ ‫ﺧﺪﻣﻴﺎ ﻳﻬﺘ ﺑﺘﻮﻓﲑ ﺍ ﻌﻠﻮﻣ ﺎ‬
‫ﺎﺃ‬ ‫ﻭ‬ ‫ﺎ ﺍﻟﻘ ﺮﺍﺭﺍ‬ ‫ﻋﻤﻠﻴ ﺔ ﺍ‬ ‫ﺎﻋﺪ‬ ‫ﺘ ﺪﻣﲔ‬ ‫ﺍ‬ ‫ﺘﻠ‬ ‫ﺒﻴﺔ ﺍ ﻘﺪﻣ ﺔ‬ ‫ﺍ ﺎ‬
‫ﻓﻧ ﻪ‬ ‫ﺎﺋ ﻧﻈ ﺎ ﺍ ﻌﻠﻮﻣ ﺎ ﺍ ﺎ‬ ‫ﻴﺔ ﻣ ﻦ ﻭ‬ ‫ﺜ ﻞﻭ ﻴ ﺔﺃ ﺎ‬ ‫ﺗﻮﻓﲑ ﺗﻠ ﻚ ﺍ ﻌﻠﻮﻣ ﺎ‬
‫ﺮﺟ ﺎ ﺍﻟﻨﻈ ﺎ‬ ‫ﺍ ﺼ ﺎﺋﺺ ﺍﻟﻨﻮﻋﻴ ﺔ‬ ‫ﻟﻠﻮﺻ ﻮﻝ ﺇﱃ ﻫ ﺬﻩ ﺍﻟ ﺎﻳ ﺔ ﻻﺑ ﺪ ﻣ ﻦ ﺗ ﻮﺍﻓﺮ ﺑﻌ‬
‫ﺍﻟ ﺘ ﲑ‬ ‫ﺷ ﻜﻞ ﺗﻘ ﺎﺭﻳﺮ ﻣﺎﻟﻴ ﺔ ﻣﺘﻌ ﺪﺩﺓ‪ :‬ﺗﻘﺮﻳ ﺮ ﺍﻟ ﺪﺧﻞ ﺍ ﺮﻛ ﺰ ﺍ ﺎ‬ ‫ﻭﺍﻟﱵ ﺗﻘﺪ‬ ‫ﺍ ﺎ‬
‫ﺪﻗ‬ ‫ﺮﻣ‬ ‫ﺍ ﺩﺍﺭﺓ ﺗﻘﺮﻳ‬ ‫ﺮ ﻠ‬ ‫ﺔ ﺗﻘﺮﻳ‬ ‫ﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳ‬ ‫ﺎ ﲔ ﺍﻟﺘ‬ ‫ﻮ ﺍ‬ ‫ﺣﻘ‬
‫ﺎﺑﺎ ‪...‬ﺍ ‪.‬‬ ‫ﺍ‬
‫ﺎﻻ ﺍ ﻴ ﺎﺓ ﺍﻻﻗﺘﺼ ﺎﺩﻳﺔ ﻋﻠ‬ ‫ﺘﻠ‬ ‫ﺘ ﺪﺍ ﺍ ﻌﻠﻮﻣ ﺎ‬ ‫ﺔ ﻟﺘﺰﺍﻳ ﺪ ﺍ‬ ‫ﻭﻧﺘﻴ‬
‫ﺘﻮﻳﲔ ﺍﳉﺰﺋ ﻲ ﻭﺍﻟﻜﻠ ﻲ ﻓﻘ ﺪ ﺣﻈﻴ ﺖ ﺍ ﺼ ﺎﺋﺺ ﺍﻟﻨﻮﻋﻴ ﺔ ﺑ ﺎﻟﻜﺜﲑ ﻣ ﻦ ﺍﻻﻫﺘﻤ ﺎ ﻋ‬ ‫ﺍ‬
‫ﺒﺔ ﺍﻷﻣﺮﻳﻜﻴ ﺔ‬ ‫ﻣﻌ ﺎﻳﲑ ﺍ ﺎ‬ ‫ﺔ ﻠ‬ ‫ﺒﻴﻞ ﺍ ﺜ ﺎﻝ ﺩﺭﺍ‬ ‫ﻣﻨ ﻬﺎ ﻋﻠ‬ ‫ﺎ‬ ‫ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﺭﺍ‬
‫)‪ (2‬ﲢ ﺖ ﻋﻨ ﻮﺍ " ﻣﻌ ﺎﻳﲑ ﺟ ﻮﺩﺓ ﺍ ﻌﻠﻮﻣ ﺎ‬ ‫ﻋﺎ ‪1980‬ﺍﻟﺬﻱ ﺃﺻ ﺪﺭ ﻓﻴﻬ ﺎ ﺍﻟﻘﺎﺋﻤ ﺔ ﺭﻗ‬
‫ﺑ ﺻ ﺪﺍﺭﻫﺎ ﻬﺑ ﺪ‬ ‫ﺍ ﺎ ﺒﻴﺔ "ﻭﺍﻟﱵ ﺗﻌ ﺪ ﻭﺍﺣ ﺪﺓ ﻣ ﻦ ﺍﻟﻌﺪﻳ ﺪ ﻣ ﻦ ﺍﻟﻘ ﻮﺍﺋ ﺍﻟ ﱵ ﻗ ﺎ ﺍ ﻠ‬
‫ﺒﺔ ﻭﺗﻄﻮﺭﺍ ﺎ ﻤﻮﻋ ﺔ ﻣ ﻦ ﺍﻟﻘﻮﺍﻋ ﺪ ﻭﺍ ﻌ ﺎﻳﲑ ﺍﻟ ﱵ ﻜ ﻦ‬ ‫ﺎﻫﻴﻤﻲ ﻟﻠﻤ ﺎ‬ ‫ﲢﻘﻴ ﺍﻟﺘ ﺻﻴﻞ ﺃ‬
‫ﺯﻳ ﺎﺩﺓ ﻧ ﻌﻴ ﺔ ﻭﻓﻌﺎﻟﻴ ﺔ ﺍﻟﺘﻘ ﺎﺭﻳﺮ ﺍ ﺎﻟﻴ ﺔ ﺍ ﻨﺸ ﻮﺭﺓ ﻟﻜﺎﻓ ﺔ ﺍﻟﻄﻮﺍﺋ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻴﻬﺎ ﺩﻭﻟﻴﺎ ﻬﺑ ﺪ‬
‫ﺗﻮﺍﻓﺮﻫ ﺎ‬ ‫ﺔ ﺍ ﻮﺍﺻ ﺎ ﻭﺍ ﻌ ﺎﻳﲑ ﺍﻟﻮﺍﺟ‬ ‫ﺍ ﺘ ﻴﺪﺓ ﻣﻨﻬﺎ ﻟ ﺬﺍ ﻓﻘ ﺪ ﺣ ﺪﺩ ﻫ ﺬﻩ ﺍﻟﺪﺭﺍ‬
‫ﺃﻭﻟﻮﻳﺘ ﻬﺎ ﻭﻣ ﻦ ﺃ ﻬ ﺎ ﺧﺎﺻ ﻴﱵ ﺍ ﻼﺋﻤ ﺔ‬ ‫ﻞﺣ‬ ‫ﺷ ﻜﻞ ﻫﺮﻣ ﻲ ﻣﺘ ﻠ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬
‫ﺎﻓﺔ ﺇﱃ ﺍ ﺼ ﺎﺋﺺ ﺍﻟﺜﺎﻧﻮﻳ ﺔ ﺍﻟ ﱵ ﻻ ﺗﻘ ﻞ ﺃ ﻴ ﺔ‬ ‫ﻭﺍ ﻮ ﻮﻗﻴﺔ ﻭﺍ ﺼ ﺎﺋﺺ ﺍ ﺘ ﺮﻋ ﺔ ﻣﻨ ﻬﺎ ﺑﺎ‬
‫ﺔ ﺃ‬ ‫ﺖ ﺍﻟﺪﺭﺍ‬ ‫ﻛﻤ ﺎ ﺃﻭ‬ ‫ﻴﺔ ﻭﻣﻨ ﻬﺎ ﺍﻟﻘﺎﺑﻠﻴ ﺔ ﻟﻠﻤﻘﺎﺭﻧ ﺔ ﻭﺍﻟﺜﺒ ﺎ‬ ‫ﻋ ﻦ ﺍ ﺼ ﺎﺋﺺ ﺍﻟﺮﺋﻴ‬
‫ﺍ ﺼ ﺎﺋﺺ ﺍﻟﺬﺍﺗﻴ ﺔ ﻟﻠﻤﻌﻠﻮﻣ ﺎ ﻭﺇ ﺎ ﻻﺑ ﺪ‬ ‫ﻋﻠ‬ ‫ﺒﻴﺔ ﻻ ﺗﻌﺘﻤ ﺪ ﻓﻘ‬ ‫ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬
‫ﺘ ﺪﻣﲔ ﻟﻠﻤﻌﻠﻮﻣ ﺎ ﺣﻴ‬ ‫ﺬﻱ ﺍﻟﻘ ﺮﺍﺭ ﻭﺍ‬ ‫ﻣﺘ‬ ‫ﺍ ﺼ ﺎﺋﺺ‬ ‫ﻛ ﺬﻟﻚ ﻣ ﻦ ﺗ ﻮﺍﻓﺮ ﺑﻌ‬
‫ﻣﻦ ﺍﻟ ﻬ ﻭﺍ ﺩﺭﺍ ‪.‬‬ ‫ﺃ ﻳﻜﻮﻧﻮﺍ ﻋﻠ ﻣ ﺘﻮ ﻣﻨﺎ‬
‫ﺍ ﺼ ﺎﺋﺺ‬ ‫ﻋﻠ‬ ‫ﺒﻴﺔ ﻻ ﻳﻌﺘﻤ ﺪ ﻓﻘ‬ ‫ﺘﻮ ﺟ ﻮﺩﺓ ﺍ ﻌﻠﻮﻣ ﺎ ﺍ ﺎ‬ ‫ﺪﺃ ﻣ‬ ‫ﻭﻣﻦ ﻫﻨﺎ‬
‫ﺧﺼ ﺎﺋﺺ ﺗﺘﻌﻠ‬ ‫ﺎ ﻋﻠ‬ ‫ﺪﻩ ﺍ ﻌﻠﻮﻣ ﺎ _ﺍ ﻼﺋﻤ ﺔ ﻭﺍﻟﺜﻘ ﺔ – ﻭﺇ ﺎ ﻳﻌﺘﻤ ﺪ ﺃﻳ‬ ‫ﺍﻟﺬﺍﺗﻴ ﺔ‬
‫ﺬﻱ ﺍﻟﻘ ﺮﺍﺭ ﻳﻌﺘﻤ ﺪ‬ ‫ﺘ‬ ‫ﺘ ﺪﻣﻲ ﺍ ﻌﻠﻮﻣ ﺎ (‪.‬ﻓ ﺎﺋ ﺪﺓ ﺍ ﻌﻠﻮﻣ ﺎ‬ ‫ﺬﻱ ﺍﻟﻘ ﺮﺍﺭﺍ )ﻣ‬ ‫ﺘ‬

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‫ﺍﳌﻘــﺪﻣﺔ ‪----------------------------------------------------------------‬‬

‫ﺘ ﺪﺍ ﻣﺜ ﻞ ﻃﺒﻴﻌ ﺔ ﺍﻟﻘ ﺮﺍﺭﺍ ﺍﻟ ﱵ ﺘﺎﺟﻬ ﺎ‪,‬ﻃﺒﻴﻌ ﺔ‬ ‫ﺎﻝ ﺍﻻ‬ ‫ﻋﻠ ﻋﻮﺍﻣﻞ ﻛ ﺜﲑﺓ ﺗﺘﻌﻠ‬
‫ﺘ ﺪ ‪,‬ﻃﺒﻴﻌ ﺔ ﻭﻣﺼ ﺎﺩﺭ ﺍ ﻌﻠﻮﻣ ﺎ ﺍﻟ ﱵ ﺘﺎﺟﻬ ﺎ‪,‬ﻣﻘ ﺪﺍﺭ ﻭﻧﻮﻋﻴ ﺔ‬ ‫ﺃﻟﻘ ﺮﺍﺭﻱ ﺍ‬ ‫ﺍﻟﻨﻤ ﻮ‬
‫ﺘﻮ‬ ‫ﲢﻠﻴ ﻞ ﺍ ﻌﻠﻮﻣ ﺎ ‪,‬ﻣ‬ ‫ﺬﻱ ﺍﻟﻘ ﺮﺍﺭ ﻋﻠ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍﻟ ﺎﺑﻘﺔ ﺍﻟﱵ ﺗﺘ ﻮﻓﺮ ﻟ ﻪ‪,‬ﻣﻘ ﺪﺭﺓ ﻣﺘ‬
‫ﺍﻟ ﻬ ﻭﺍ ﺩﺭﺍ ﺍ ﺘﻮﻓﺮﺓ ﻟﺪ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭ‪.......‬ﻭﻫﻜﺬﺍ‪.‬‬
‫ﲑﺍ‬ ‫ﺗﻘ ﺪ ﺗ‬ ‫ﺍ ﻴﻜﻠﻴ ﺔ ﻟﻠﻘ ﻮﺍﺋ ﺍ ﺎﻟﻴ ﺔ‬ ‫ﻴ ﺃ ﻴ ﺔ ﺍﳉﻮﺍﻧ‬ ‫ﻭ ﺇ ﺍ ﺍﻧﺘﻘﻠﻨ ﺎ ﺇﱃ ﺗﻮ‬
‫ﻜﻮﻧﺎ ﺎ ﻓ ﻧ ﻪ ﻜ ﻦ ﺍﻟﻘ ﻮﻝ ﻻ ﻓﺎﺋ ﺪﺓ ﻣ ﻦ ﺗﻘ ﺎﺭﻳﺮ ﻣﺎﻟﻴ ﺔ ﻣﻠﻴ ﺔ ﺑﺎﻷﺭﻗ ﺎ ﻜ ﻦ‬ ‫ﻴ‬ ‫ﻭﺗﻮ‬
‫ﺬﻱ ﺍﻟﻘ ﺮﺍﺭ ﺑﻴﻨﻤ ﺎ ﺗﺮﺍﻫ ﺎ ﻓ ﺎ ﺃﺧ ﺮ‬ ‫ﺘ ﺪﻣﲔ ﻭﻣﺘ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻴﻬﺎ ﻣﻦ ﻗﺒﻞ ﻓ ﺔ ﻣ ﻦ ﺍ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﻣﻦ ﺍ ﺘ ﺪﻣﲔ ﺑ ﺎ ﻋﺪ ﺔ ﺍﻟ ﺎﺋﺪﺓ‬
‫ﺇﱃ ﻣﻨﺎﻗﺸ ﺔ‬ ‫ﺪ‬ ‫ﺎ‬ ‫ﺃ ﻴﺘ ﻬﺎ ﻛﻮ‬ ‫ﺔ ﺗﻜ‬ ‫ﻫ ﺬﻩ ﺍﻟﺪﺭﺍ‬ ‫ﻓ‬ ‫ﻭﻣ ﻦ ﻫ ﺬﺍ ﺍ ﻨﻄﻠ‬
‫ﻤﻨﻬﺎ‬ ‫ﺒﻴﺔ ﺍﻟ ﱵ ﺗﺘ‬ ‫ﺎﻫﻴﻤﻲ ﻟﻠ ﺼ ﺎﺋﺺ ﺍﻟﻨﻮﻋﻴ ﺔ ﻟﻠﻤﻌﻠﻮﻣ ﺎ ﺍ ﺎ‬ ‫ﺍ ﻃ ﺎﺭ ﺍﻟ ﻜ ﺮﻱ ﻭﺍ‬
‫ﺗﺮﺷﻴﺪ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺗﻮ ﻴ ﻭﺃ ﺮﻫﺎ‬

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‫ﻣﻨﻬﺠﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ‪----------------------------------------------------‬‬

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‫ﻣﻨﻬﺠﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ‪----------------------------------------------------‬‬

‫ﺃﻭﻻ‪ -‬ﻣﻨـﻬﺠﻴﺔ ﺍﻟــﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺇﻋﺪﺍﺩ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻭﻭﺻ ﺍﻟﻌﻴﻨﺔ ﺍﻟﱵ ﻠﺘﻬﺎ ﻫ ﺬﻩ‬ ‫ﻳﻬﺪ ﻫﺬﺍ ﺍﳉﺰﺀ ﺇﱃ ﺑﻴﺎ ﺍ ﻨﻬ ﻴﺔ ﺍﻟﱵ ﺍﺗﺒﻌﺖ‬
‫ﻭﺍﻷﻫﺪﺍ ﻟﺘ ﻘﻴ ﺍﻟﻨﺘﺎﺋ ﺍﻟﱵ ﻮ ﺗﺘﻮﺻﻞ ﺎ ﻫﺬﻩ‬ ‫ﺍﻟﺪﺭﺍ ﺔ‪ ,‬ﺑ ﻴﺔ ﺍﻟﻮﻗﻮ ﻋﻠ ﻣﺪ ﺍﻻﺗ ﺎ ﺑﲔ ﺍﻟ ﺮﻭ‬
‫ﺍﻟﺪﺭﺍ ﺔ‪.‬‬
‫ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﻨﺎﻗﺸﺔ ﻣﻨﻬ ﻴﺔ ﺍﻟﺒ ﺑﺸﻜﻞ ﻣﻮﺟﺰ ﻭﻛﻤﺎ ﻳﻠﻲ‪:‬‬ ‫ﻭ ﻴﺘﻄﺮ ﺍﻟﺒﺎﺣ‬
‫‪ -1-1‬ﻣﺸ ﻠﺔ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬
‫ﺇﻧﺘﺎ ﺍ ﻌﻠﻮﻣﺎ ﺑﺎﻟﺪﻭﺭ ﺍﻟﺮﺋﻴ ﻲ ﻭﺍ ﻮﺟﺔ‬ ‫ﺃ ﻳﻘﻮ ﺍ ﺎ ﺒﻮ ﻭ ﲑﻫ ﻣﻦ ﺍ ﺎ ﲔ‬ ‫ﺎ ﺃﻧﻪ‬
‫ﺇﻧﺘﺎﺟﻬﺎ‪ .‬ﺇﻻ ﺃ ﺍ ﻨﻬ ﻴﺔ ﺍﻟﻼﺯﻣﺔ ﻻ ﺎ ﻣﺜﻞ ﻫﺬﻩ ﺍﻟﻘﺮﺍﺭﺍ ﻟﻴ ﺖ ﻣﻮﺟﻮﺩﺓ‪ .‬ﻓ‬ ‫ﺗﻘﺮﻳﺮ ﺃﻱ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻻ ﻳﻮﺟﺪ ﻣﻌﻴﺎﺭ ﻣﻘﺒﻮﻻ ﻗﺒﻮﻻ ﻋﺎﻣﺎ ﻟﺘﺼﻤﻴ ﻧﻈﺎ ﻣﻌﻠﻮﻣﺎﰐ ﻣﺘﻜﺎﻣﻞ ﺸﺮﻭ ﻣﺎ‪ ,‬ﻟﺘﻘﺮﻳﺮ ﻣﺎ ﻫﻲ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ‬
‫ﺍ ﻄﻠﻮﺑﺔ ﻭﻛﻴ ﻳﻜﻮ ﺍﻟﻄﻠ ﺍ ﺘﻤﺮ ﻋﻠﻲ ﺍ ﻌﻠﻮﻣﺎ ﻭﻣﺎ ﻫﻲ ﺍﻟﺪﻗﺔ ﺍﻟﱵ ﺗﺘﻄﻠﺒﻬﺎ ﻭﻛﻴ ﻳﺘ ﺗﻮﻟﻴﺪ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻭﲢﻮﻳﻠﻬﺎ ‪.‬‬
‫ﺍﻟﻜﺜﲑ ﻣﻦ‬ ‫ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﻞ ﻴﺎﺏ ﺍ ﻌﺎﻳﲑ ﻭﺍﻟﻘﻮﺍﻋﺪ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻠﺰﻣﺔ ﻟﻜﻴ ﻴﺔ ﺍ ﻋﺪﺍﺩ ﻭﺍﻟﻌﺮ‬ ‫ﻭ‬
‫ﺍ ﺎﺟﺔ ﻻﻋﺘﻤﺎﺩ ﻣﻌﺎﻳﲑ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻋﻨﺪ ﺇﻋ ﺪﺍﺩ ﻭﻋ ﺮ‬ ‫ﺃﻣ‬ ‫ﺍﻟﺒﻠﺪﺍ ﻭﻣﻨﻬﺎ ﺍﻟﻴﻤﻦ ﻓ ﻧﻨﺎ‬
‫ﺗ ﻴﻴ ﻓ ﻮﺓ ﻋﺪ ﺍﻟﺘ ﻛﺪ ﺍ ﻴﻄﺔ ﺑﻌﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺣ ﺗ ﺎﻫ‬
‫ﻭﺍﻧﻄﻼﻗﺎ ﻣﻦ ﻫﺬﺍ ﺍﻷ ﺮ ﻓ ﻧﻪ ﻜﻦ ﻃﺮ ﺍ ﺷﻜﺎﻟﻴﺔ ﺍﻟﺮﺋﻴ ﻴﺔ ﺍ ﺘﺮ ﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫ﺐ ﺗﻮﺍﻓﺮﻫﺎ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌ ﺋﻤﺔ ﻻﲣﺎﺫ ﺍﻟﻘﺮﺍﺭ ﻭﻫﻞ ﺗﻮﺟـﺪ ﻋ ﻗـﺔ‬ ‫ﻣﺎ ﻫﻲ ﺍﳋﺼﺎﺋﺺ ﺍﻟ‬
‫ﺑﻴﻨﻬﻤﺎ‬
‫ﻤﻮﻋﻪ ﻣﻦ ﺍﻷ ﻠﺔ ﺍﻟ ﺮﻋﻴﺔ ﺃ ﻬﺎ ‪:‬‬ ‫ﻭﻋﻠﻴﻪ‪ :‬ﻓ ﻧﻪ ﻣﻦ ﺧﻼﻝ ﺍ ﺷﻜﺎﻟﻴﺔ ﺍﻟﺮﺋﻴ ﻴﺔ ﻜﻦ ﻃﺮ‬
‫‪ -1‬ﻣﺎ ﻫﻲ ﺍ ﻌﺎﻳﲑ ﺍﻟﱵ ﻜﻦ ﻣﻦ ﺧﻼ ﺎ ﲢ ﲔ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻘﺪﻣﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬
‫ﲢﻘﻴ ﺍﻷﻫﺪﺍ ﺍ ﺮﺟﻮﺓ ﻣﻨﻬﺎ‬ ‫‪ -2‬ﻫﻞ ﺍﻻ ﺘﺮﺷﺎﺩ ﻬﺑﺬﻩ ﺍ ﻌﺎﻳﲑ ﻴ ﻌﻞ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺃﻛﺜﺮ ﻛ ﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫‪ -3‬ﻣﺎ ﻫﻲ ﺍ ﺘﻄﻠﺒﺎ ﺍﻟﻼﺯﻣﺔ ﻟﺘﻮﻓﲑ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬

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‫ﻣﻨﻬﺠﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ‪----------------------------------------------------‬‬

‫‪ -2-1‬ﻓـﺮﺿـﻴﺎﺕ ﺍﻟـﺪﺭﺍﺳﺔ‪:‬‬
‫ﺗﻘﻮ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻋﻠ ﻓﺮ ﻴﺔ ﺭﺋﻴ ﻴﺔ ﻣ ﺎﺩﻫﺎ‪" :‬ﺗﻮﺟﺪ ﻋ ﻗﺔ ﺫﺍﺕ ﺩﻻﻟﺔ ﺇﺣﺼﺎﺋﻴﺔ ﺑ ﺍﳋﺼﺎﺋﺺ‬
‫ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺑ ﻛﻔﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﰲ ﺍﻟﺘ ﺛﲑ ﻋﻠﻰ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ"ﻭﻳﻨﺒﺜ ﻋ ﻦ‬
‫ﺘ ﺮ ﻋﻠﻴﻬﻤﺎ ﺍﻟﺪﺭﺍ ﺔ‪:‬‬ ‫ﻫﺬﻩ ﺍﻟ ﺮ ﻴﺔ ﺍﻟ ﺮ ﻴﺘﺎ ﺍﻟ ﺮﻋﻴﺘﺎ ﺍﻟﺘﺎﻟﻴﺘﺎ ﻭ ﻟﺘﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺑﲔ ﻓﺎﻋﻠﻴﺔ ﺍﻟﺘ ﲑ‬ ‫‪ -1‬ﺗﻮﺟﺪ ﻋﻼﻗﺔ ﺑﲔ ﺧﺎﺻﻴﱵ ﺍ ﻼﺀﻣﺔ ﻭ ﺍ ﻮ ﻮﻗﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﻋﻠ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ‪.‬‬
‫ﺍﻟ ﻴﺎ ﺎ ﻭﺍﻟﻄﺮ ﺍ ﺎ ﺒﻴﺔ ﻭﻗﺎﺑﻠﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ‬ ‫ﻋﻼﻗﺔ ﺑﲔ ﺧﺎﺻﻴﱵ ﺍﻟﺜﺒﺎ‬ ‫‪ -2‬ﺗﻮﺟﺪ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﻭﺑﲔ ﺩﺭﺟﺔ ﺗ ﲑ ﺎ‬
‫‪ -3-1‬ﺃ ــﻴﺔ ﺍﻟـﺪﺭﺍﺳﺔ‪:‬‬
‫ﻓ ﻲ ﻞ ﺍ ﻨﺎﻓ ﺔ‬ ‫ﻋﺼﺮﻧﺎ ﺍ ﺎ‬ ‫ﻟﻘﺪ ﺑﺎﺗﺖ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺜﻞ ﻣﻮﺭﺩﺍ ﺟﻮﻫﺮﻳﺎ ﻟﺒﻴ ﺔ ﺍﻷﻋﻤﺎﻝ‬
‫ﺎ ﻭﻛﺎﻓﺔ ﻗﻄﺎﻋﺎ ﺍ ﺘﻤ ﻊ ﻓ‬ ‫ﺍ ﺎﺩﺓ ﻋﻠ ﺟﺬﺏ ﺍﻻ ﺘﺜﻤﺎﺭﺍ ﻭﺍ ﻮﺍﺭﺩ ﺍ ﺘﺎﺣﺔ ﻟﺪ ﺍﻷﻓﺮﺍﺩ ﻭﺍ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻳﻌﺪ ﻣﻦ ﺃﻫ ﻋﻮﺍﻣﻞ ﺍﻟﻨ ﺎ‬
‫ﻟﺬﺍ ﻓ ﻥ ﻫﺬ ﺍﻟﺪﺭﺍﺳﺔ ﺗ ﺴﺐ ﺃ ﻴﺘﻬﺎ ﻛﻮ ﺎ‪:‬‬
‫ﺗﻠﺒﻴﺔ ﺍﺣﺘﻴﺎﺟﺎ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘ ﺎﺭﻳﺮ ﺍ ﺎﻟﻴ ﺔ‬ ‫‪ -1‬ﺗﺘﻨﺎﻭﻝ ﺍﻟﺪﻭﺭ ﺍ ﺎ ﻭﺍﳉﻮﻫﺮﻱ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺑﺎﳉﻤﻬﻮﺭﻳﺔ‬ ‫‪ -2‬ﲢﺎﻭﻝ ﻗﻴﺎ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺑﺎﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺃ ﺮﻫﺎ‬
‫ﺍﻟﻴﻤﻨﻴﺔ‪.‬‬
‫ﺍﺧـﺘﻴﺎﺭ ﻣﻮﺿﻮ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬ ‫‪ -4-1‬ﺩﻭﺍﻓ ﻭﺃﺳـﺒﺎ‬
‫ﺍﺗﻴﺔ ‪,‬ﻭﺍﻟﱵ ﲢﺎﻭﻝ‪:‬‬ ‫ﻳﻌﻮﺩ ﺍﺧﺘﻴﺎﺭ ﻫﺪﺍ ﺍ ﻮ ﻮ ﻻﻋﺘﺒﺎﺭﺍ ﻣﻮ ﻮﻋﻴﺔ ﻭﺃﺧﺮ‬
‫ﺯﻳ ﺎﺩﺓ‬ ‫‪ -1‬ﺩﺭﺍ ﺔ ﺍ ﻃﺎﺭ ﺍﻟ ﻜﺮﻱ ﻭﺍ ﺎﻫﻴﻤﻲ ﻟﻠ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺇﺑﺮﺍﺯ ﺩﻭﺭﻫ ﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺩﺭﺟﺔ ﻣﻼﺀﻣﺔ ﻭﻣﻮ ﻮﻗﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬

‫‪ -2‬ﺩﺭﺍ ﺔ ﺍ ﺘﻄﻠﺒﺎ ﺍﻟﻼﺯﻣﺔ ﻻﻣﺘﻼ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻟﻠ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ‪.‬‬

‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫‪ -3‬ﺩﺭﺍ ﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺃ ﻴﺘﻬﺎ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ‬

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‫ﻣﻨﻬﺠﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ‪----------------------------------------------------‬‬

‫ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ‪.‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ‬ ‫‪ -4‬ﻗﻴﺎ ﻣﺪ ﺗﻮﺍﻓﺮ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫‪ -5-1‬ﻣﺘ ﲑﺍﺕ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬
‫ﻓ ﻣﺘ ﲑﺍ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻋﻠ‬ ‫ﺒﺎ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻷﺧﺮ ﺍﻟﱵ ﺗﺪﺧﻞ ﻤﻦ ﻧﻄﺎ ﺍﻟﺒ‬ ‫ﺑﺮ‬
‫ﺍﻟﻨ ﻮ ﺍﻟﺘﺎ ‪:‬‬
‫‪ -1‬ﺍﳌﺘ ﲑ ﺍﳌﺴﺘﻘﻞ‪:‬‬
‫ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪:‬‬ ‫ﺗﺘﻤﺜﻞ‬
‫ﺎ‬ ‫ﻭﻳﻜﻮ‬ ‫ﺍﻟﺘﻮﻗﻴﺖ ﺍ ﻨﺎ‬ ‫ﺗﻮﻓﲑﻫﺎ‬ ‫‪ -‬ﺧﺎﺻﻴﺔ ﺍﳌ ﺀﻣﺔ‪ :‬ﻟﻜﻲ ﺗﻜﻮ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻣﻼﺀﻣﺔ‬
‫ﺎ ﺃﻳ ﺎ ﻗﻴﻤﺔ ﺇ ﺘﺮﺟﺎﻋﻴﺔ‪.‬‬ ‫ﻗﻴﻤﺔ ﺗﻨﺒ ﻳﺔ ﻭﻳﻜﻮ‬
‫ﺍ ﻴ ﺎﺩ‬ ‫ﺗﻮﺍﻓﺮ ﻓﻴﻬﺎ ﻼ ﻣﻘﻮﻣ ﺎ‬ ‫‪ -‬ﺧﺎﺻﻴﺔ ﺍﳌﻮﺛﻮﻗﻴﺔ‪ :‬ﻟﻜﻲ ﺗﺘﺼ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺑﺎ ﻮ ﻮﻗﻴﺔ‬
‫ﻭﺻﺪ ﺍﻟﺘﻌﺒﲑ ﻭﻗﺎﺑﻠﻴﺔ ﺍﻟﺘ ﻘ ‪.‬‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﲢﺘﻮﻱ ﻋﻠﻴﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣ ﻦ‬ ‫ﺗﻮﺍﻓﺮ ﻫﺬﻩ ﺍ ﺎﺻﻴﺔ‬ ‫‪ -‬ﺧﺎﺻﻴﺔ ﺍﻟ ﺒﺎﺕ‪ :‬ﻓﻴ‬
‫ﺍﻟ ﻴﺎ ﺎ ﻭﺍﻟﻄﺮ ﺍ ﺎ ﺒﻴﺔ‪.‬‬ ‫ﺧﻼﻝ ﺍﻻﻟﺘﺰﺍ ﺒﺪﺃ ﺍﻟﺜﺒﺎ‬

‫ﺃ ﺗﺘﺼ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺑﻘﺎﺑﻠﻴﺘﻬﺎ ﻟﻠﻤﻘﺎﺭﻧﺔ‪.‬‬ ‫‪ -‬ﺧﺎﺻﻴﺔ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ‪ :‬ﻭﺍﻟﱵ‬

‫‪ -2‬ﺍﳌﺘ ــﲑ ﺍﻟﺘــﺎﺑ ‪:‬‬
‫ﲑ ﺍ ﺼ ﺎﺋﺺ ﺍﻟﻨﻮﻋﻴ ﺔ‬ ‫ﺍﻟﻘﺮﺍﺭﺍ ﺍﻟﱵ ﻳﺘ ﺬﻫﺎ ﻣ ﺘ ﺪﻣﻮ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺍ ﺘﻤﺜﻠﺔ ﺑﺘ‬ ‫ﻳﺘﻤﺜﻞ‬
‫ﻠﻮ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ﻭ ﺑﺎ ﺎﻩ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻟ ﻠﻴﻤﺔ‪.‬‬ ‫ﻟﻠﻤﻌﻠﻮﻣﺎ ﻋﻠ‬

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‫ﻣﻨﻬﺠﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ‪----------------------------------------------------‬‬

‫‪ -6-1‬ــﻮﺫﺝ ﺍﻟـﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺧﺼـــﺎﺋﺺ ﺍﳌﻌﻠﻮﻣـــﺎﺕ ﺍﶈﺎﺳـــﺒﻴﺔ‬

‫ﺍﳌـ ﺋﻤﺔ‬
‫ﻴﺔ‬ ‫ﺍ ﺼ ﺎﺋﺺ ﺍﻟﻨﻮﻋﻴ ﺔ ﺍﻟﺮﺋﻴ‬
‫ﺍﻟ ﻘـــﺔ‬
‫ﻧ ﺎﻡ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﺍﶈﺎﺳﺒﻴﺔ‬
‫ﺍﻟ ﺒــﺎﺕ‬
‫ﺍ ﺼ ﺎﺋﺺ ﺍﻟﻨﻮﻋﻴ ﺔ ﺍﻟﺜﺎﻧﻮﻳ ﺔ‬
‫ﺍﻟﻌـﺮ‬

‫ﺍﻟﻘﺎﺑﻠﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ‬

‫ﻣﺴﺘ ﺪﻣﻮ ﺍﳌﻌﻠﻮﻣﺎﺕ‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮﺍﳌﺎﻟﻴﺔ‬ ‫ﺍﲣـﺎﺫ ﺍﻟﻘﺮﺍﺭ‬
‫ﺍﻟﺘ ﺛﻴـــﺮ‬ ‫ﻗﺮﺍﺭﺍﺕ ﺳﻠﻴﻤﺔ‬
‫ﻣﻌﻠﻮﻣﺎﺕ ﳏﺎﺳﺒﻴﺔ‬

‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍﻟﺪﺭﺍ ﺔ ﺼﺎﺋﺺ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺃ ﺮﻫﺎ‬ ‫ﺷﻜﻞ ﺭﻗ )‪ (1‬ﻮ‬

‫ﺍﳌﺼﺪﺭ‪) :‬ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺚ(‬

‫ﺘـﻤ ﺍﻟﺪﺭﺍﺳـﺔ ‪-:‬‬ ‫‪-7-1‬‬

‫ﻤﻮﻋﺔ ﺷﺮﻛﺎ ﻫﺎﺋﻞ ﻌﻴﺪ ﺃﻧﻌ ﻭﺷﺮﻛﺎﻩ ﺍ ﺪﻭﺩﺓ ﻭﺍﻟﱵ ﺗﻌﺘ ﻣﻦ ﺍﻟﺸﺮﻛﺎ‬ ‫ﻳﺘﻤﺜﻞ ﺘﻤﻊ ﺍﻟﺪﺭﺍ ﺔ‬
‫ﺍﻟﻘﻄﺎ ﺍﻟﺘ ﺎﺭﻱ ﺍ ﻠﻲ ﻭﺍ ﺎﺭﺟﻲ ﻣﻦ ﺧﻼﻝ ﻓﺮﻭﻋﻬﺎ ﺍ ﻨﺘﺸﺮﺓ‬ ‫ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ‬ ‫ﺍﻟﺘ ﺎﺭﻳﺔ ﺍﻟﺮﺍﺋﺪﺓ‬
‫ﺎﻓﺔ ﺇﱃ ﺍﻓﺮﻳﻘﻴﺔ ﻭﺑﻼﺩ ﺍ ﺮﺏ ﺍﻟﻌﺮ ) ﻛﺎﳉﺰﺍﺋﺮ ( ﺍﻟﱵ‬ ‫ﻭﺍﻻﲢﺎﺩ ﺍﻷﻭﺭ ﻭﺑﺎ‬ ‫ﺍﻟﺒﻼﺩ ﺍﻟﻌﺮﺑﻴﺔ ﻭﺍﻟﺸﺮ ﺍﻷﻭ‬
‫ﲢﻘﻴ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺑﺎﻟﻴﻤﻦ ﻭﺩﻓﻊ ﺣﺮﻛﺔ ﺍﻟﺘﻨﻤﻴﺔ‬ ‫ﺗ ﺎﻫ ﺑﺪﻭﺭﻫﺎ ﺍ ﺘﻤﻴﺰ ﺍﻟﺘﻌﺪﺩ ﺍﻟﺘ ﺎﺭﻱ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﺘ ﺎﺭﺓ ﺍﻟﻌﺎ ﻴﺔ ‪.‬‬
‫ﻤﻮﻋﺎ ﻫﺬﻩ ﺍﻟﺸﺮﻛﺎ ) ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ( ﻟ ﺒﺎﺏ‬ ‫ﻭﻗﺪ ﺍﻗﺘﺼﺮ ﺍﻟﺒﺎﺣ ﻟﺪﺭﺍ ﺔ ﺍﳉﺎﻧ ﺍ ﻴﺪﺍﱐ ﻋﻠ‬
‫ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ﺃ( ﻗﻨﺎﻋﺔ ﺍﻟﺒﺎﺣ ﺑ ﻫﺬﻩ ﺍ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﺸﺮﻛﺎ ﺍﻷﻛﺜﺮ ﺍﺭﺗﺒﺎﻃﺎ ﺑ ﻫﺪﺍ ﺍﻟﺪﺭﺍ ﺔ ﻭﻓﺮ ﻴﺎ ﺎ‪.‬‬

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‫ﻣﻨﻬﺠﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ‪----------------------------------------------------‬‬

‫ﺏ( ﺎ ﺎ ﻣﻦ ﺩﻭﺭ ﺭﺍﺋﺪ ﻣﺘﻤﻴﺰ ﺍﻟﻨﺸﺎ ﺍﻟﺘ ﺎﺭﻱ ﺍ ﻠﻲ ﻭﺍﻟﻌﺎ ﻲ ﺍ ﻘ ﻟﺮﻓﺎﻫﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﺪﻓﻊ ﺑﻌ ﻠﺔ‬
‫ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﺸﺎﻣﻠﺔ ﺑﺎﻟﻴﻤﻦ ‪.‬‬
‫‪ -8-1‬ﺣـﺪﻭﺩ ﺍﻟـﺪﺭﺍﺳﺔ ‪:‬‬
‫ﺍﻷﰐ ‪:‬‬ ‫ﺗﺘﻤﺜﻞ ﺣﺪﻭﺩ ﺍﻟﺪﺭﺍ ﺔ‬
‫ﻋﺪﺓ ﻓﺮﻭ ﻟﻠﻤﻌﺮﻓﺔ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ﻭ‬ ‫ﻣﻌﻘﺪﺓ ﺍﳉﻮﺍﻧ‬ ‫ﺃ( ﺣﺪﻭﺩ ﻧ ﺮﻳﺔ ‪ :‬ﺃ ﺍ ﺸﻜﻠﺔ ﺍﻟﱵ ﺗﻨﺎﻭ ﺎ ﺍﻟﺒﺎﺣ‬
‫ﻛﺎ ﺎ ﺒﺔ ﻭﺍ ﺩﺍﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ ‪, ...‬ﺍ ‪,‬ﻭﺧﺼﺎﺋﺺ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﻜﻦ ﺍﻻ ﺘ ﺎﺩﺓ ﻣﻨﻬﺎ ﻌﺎﳉﺔ‬
‫ﺍﻟﺒ‬ ‫ﺪﻣﺔ ﺃ ﺮﺍ‬ ‫ﺗﻮﺟﻴﻪ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻫﺬﻩ ﺍ ﺸﻜﻠﺔ‪ .‬ﻭﺗﻜﻤﻦ ﻣﻬﻤﺔ ﺍﻟﺒﺎﺣ‬
‫ﻭﺍﻟﺪﻭﺭﻳﺎ ﻭﺍﻟﺮ ﺎﺋﻞ ﺍﳉﺎﻣﻌﻴﺔ‪....‬‬ ‫ﺣﺪﻭﺩ ﻣﺎ ﻜﻦ ﺍ ﺼﻮﻝ ﻋﻠﻴﻪ ﻣﻦ ﻣﺼﺎﺩﺭ ﻋﻠﻤﻴﺔ ﻛﺎﻟﻜﺘ‬
‫ﺍ ‪.‬‬
‫ﻤﻮﻋﺔ ﺷﺮﻛﺎ ﻫﺎﺋﻞ ﻌﻴﺪ ﺃﻧﻌ ﻭﺷﺮﻛﺎﻩ ﺍ ﺪﻭﺩﺓ ﻭﻣﻜﺎﺗ‬ ‫( ﺣﺪﻭﺩ ﻣ ﺎﻧﻴﺔ‪ :‬ﺍﻗﺘﺼﺮ ﺍﻟﺪﺭﺍ ﺔ ﻋﻠ‬
‫ﺍﻟﺘ ﺎﺭﻳﺔ ‪,‬ﺑﺎﻻ ﺎﻓﻪ ﺇﱃ‬ ‫ﺎﺑﺎ ﺎ ﺍ ﺎﺭﺟﻴﲔ ﺍﻟﱵ ﺎ ﻋﻼﻗﺔ ﻬﺑﺬﻩ ﺍ ﻤﻮﻋﺔ ﻟﺸﺮﻛﺎ‬ ‫ﺍﻟﺘﺪﻗﻴ‬
‫ﺍ ﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﻟﻜﺒﺎﺭ ﺍ ﻜﻠ ﲔ ﻭ ﺮﺍﺋ ﺍﻟﺸﺮﻛﺎ ‪.‬‬

‫ﺍ ﻴﺪﺍﱐ ﺧﻼﻝ ﺍﻟ ﺘﺮﺓ ﻣﻦ ‪ 2008 / 10 /25 -2008 /9 /16‬ﺑﻌﺪ‬ ‫ﺝ( ﺣﺪﻭﺩ ﺯﻣﻨﻴﺔ‪ :‬ﺇﺟﺮﺍﺀ ﺍﻟﺒ‬
‫ﺍ ﺼﻮﻝ ﻋﻠ ﻣﻮﺍﻓﻘﺔ ﺍ ﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﺬﻩ ﺍ ﻤﻮﻋﺔ ﻭﺍ ﻜﺎﺗ ﺍﻟﺘﺎﺑﻌﺔ ﺎ‪.‬‬
‫‪ -9-1‬ﻋـﻴﻨﺔ ﺍﻟـﺪﺭﺍﺳﺔ ‪:‬‬
‫ﺍﺧﺘﻴﺎﺭ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﻣﻦ ﺍﻟ ﺎ ﺍﻟﱵ ﺜﻞ ﺃﻫ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺬﻩ ﺍ ﻤﻮﻋﺔ ﻭﺍﻟﺬﻱ ﺘﻠﻜﻮ‬
‫ﻭﺍ ﺩﺍﺭﺓ ﻭﻟﺪﻳﻬ ﺍﻟﻘﺪﺭﺓ ﻋﻠ ﺩﺭﺍ ﺔ ﻭﻓﻬ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﺍ ﺎﻝ ﺍ ﺎ‬ ‫ﺍ ﺓ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﻭﺍ ﺘ ﺼﺼﺔ‬
‫ﻭﻣﻌﻠﻮﻣﺎ ﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺗﺘﻤﺜﻞ ﻓﻴﻤﺎ ﻳﻠﻲ ‪:‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﻠ ﺍ ﺩﺍﺭﺓ ﻭﺇﺩﺍﺭﺓ ﺍﻟﺸﺮﻛﺔ ﻛﻮ ﺎ ﺍ ﻌﻨﻴﺔ ﺑﺎ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﺃ‪ -‬ﺍ ﺩﺍﺭﺓ ‪ :‬ﺜﻠﺔ‬
‫ﺎﻓﺔ ﺇﱃ ﺍ ﺪﺭﺍﺀ ﺍ ﺎﻟﻴﲔ ﻭﺍ ﺎ ﺒﲔ ﻭﺍ ﺮﺍﺟﻌﲔ ﺍﻟﺪﺍﺧﻠﲔ‬ ‫ﺑﺎ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻭﺗﻌﺘﻤﺪ ﻋﻠﻴﻬﺎ‬
‫ﻭﺇﺩﺍﺭﺓ ﺍﻻ ﺘﺜﻤﺎﺭ ‪....‬ﺍ ‪.‬‬

‫ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ‬ ‫ﺎﺑﺎ‬ ‫ﺏ‪ -‬ﺍﳌﻬﻨﻴﻮﻥ ) ﻣﺪﻗ ﺍﳊﺴﺎﺑﺎﺕ ﺍﳋﺎﺭﺟﻲ ‪ : ( ….‬ﺍﺧﺘﺒﺎﺭ ﻣﺪﻗﻘﻲ ﺍ‬
‫ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺃﻛﺜﺮ ﻗﺮﺑﺎ ﻣﻦ ﲑﻫﺎ ﻭﺧ ﺓ ﺑ ﺣﻮﺍﻝ ﺍﻟﺸﺮﻛﺔ ﻭﺃﺣﺪ ﻣﺼﺎﺩﺭ ﺃﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬

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‫ﻣﻨﻬﺠﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ‪----------------------------------------------------‬‬

‫ﻮ ﻳﻜﻮ ﺃﻛﺜﺮ ﻓﻬﻤﺎ ﻭﺇﺩﺭﺍﻛﺎ ﺪ ﺗﻮﻓﺮ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﺎﻓﺔ ﺃ‬ ‫ﻭﻣﺼﺪﺍﻗﻴﺘﻬﺎ ﺑﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ‪.‬‬ ‫ﺍ ﺎ ﺒﻴﺔ‬
‫‪ -‬ﻣﺼﻠﺤﺔ ﺍﻟﻀﺮﺍﺋﺐ‪ :‬ﻭﺍﻟﱵ ﺗﻌﺘ ﻣﻦ ﺃﻛﺜﺮ ﺍﳉﻬﺎ ﺍﻫﺘﻤﺎﻣﺎ ﺪ ﺗﻮﻓﺮ ﺧﺎﺻﻴﺔ ﺍﻟﺜﺒﺎ ﻭﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻦ ﺃﺟﻞ ﺍﺣﺘ ﺎﺏ ﺮﻳﺒﺔ ﺍﻷﺭﺑﺎ‬ ‫ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬ ‫ﻭﺩﺭﺟﺔ ﺍ ﻮ ﻮﻋﻴﺔ‬
‫ﺍﻟﺘ ﺎﺭﻳﺔ ﻭﺍﻟﺼﻨﺎﻋﻴﺔ ﻋﻠ ﻫﺬﻩ ﺍﻟﺸﺮﻛﺎ ‪.‬‬
‫ﻣﺘﻮ ﻄﺔ ﻭﻃﻮﻳﻠﺔ ﺍﻷﺟﻞ‬ ‫ﺍﻟﻴﻤﻦ ﺍﻟﱵ ﺗﻘﺪ ﻗﺮﻭ‬ ‫ﺍﻟﺒﻨﻮ ﺍﻟﺘ ﺎﺭﻳﺔ‬ ‫ﺍﺧﺘﻴﺎﺭ ﺑﻌ‬ ‫‪:‬‬ ‫ﺩ‪ -‬ﺍﻟﺪﺍﺋﻨ‬
‫ﺍﻟﱵ‬ ‫ﺎ‬ ‫ﻳ ﺘ ﺪﻣﻮ ﻭﻳﺪﺭ ﻮ ﺑﻌﻨﺎﻳﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻟﻠﻤ‬ ‫ﺍﻟﺘ ﺎﺭﻳﺔ‪ ,‬ﻛﻮ‬ ‫ﺎ‬ ‫ﻟﻠﻤ‬
‫ﺗﺘﻘﺪ ﺑﻄﻠﺒﺎ ﺍﻻﻗﺘﺮﺍ ‪.‬‬
‫‪ -10- 1‬ﻃﺮﻳﻘﺔ ﻭﺃﺳﻠﻮ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬
‫ﺗﺘﻜﻮ‬ ‫ﻋﻠ ﺍ ﻨﻬ ﺍﻟﻮﺻ ﻲ ﺍﻟﺘ ﻠﻴﻠﻲ ﺣﻴ‬ ‫ﺍﻟﺪﺭﺍ ﺔ ﻭﻓﺮ ﻴﺎ ﺎ ﻓﻘﺪ ﺍﻋﺘﻤﺪ ﺍﻟﺒﺎﺣ‬ ‫ﺍﺗ ﺎﻗﺎ ﻣﻊ ﺃﻫﺪﺍ‬
‫ﺍﻟﺪﺭﺍ ﺔ ﻣﻦ ﺟﺎﻧﲔ ‪:‬‬
‫‪-1‬ﺍﳉﺎﻧﺐ ﺍﻟﻨ ﺮﻱ ‪:‬‬

‫ﺍﻻ ﺘﻌﺎﻧﺔ ﻟﺘ ﻄﻴﺔ ﺍﳉﺎﻧ ﺍﻟﻨﻈﺮﻱ ﻟﺪﺭﺍ ﺔ ﻣﻦ ﺧﻼﻝ ﺍ ﺼﺎﺩﺭ ﺍ ﺍﻟﻌﻼﻗﺔ ﻮ ﻮ ﺍﻟﺪﺭﺍ ﺔ ﻣﻦ ﻛﺘ‬
‫ﻭﺩﻭﺭﻳﺎ ﻭﺭ ﺎﺋﻞ ﺟﺎﻣﻌﻴﺔ ﻓ ﻼ ﻋﻤﺎ ﺗﻴ ﺮ ﻣﻦ ﻣﻌﻠﻮﻣﺎ ﻋ ﺷﺒﻜﺔ ﺍﻻﻧﺘﺮﻧﺖ ‪.‬‬
‫‪-2‬ﺍﳉﺎﻧﺐ ﺍﳌﻴﺪﺍﱐ ) ﺍﻟﻌﻤﻠﻲ (‪:‬‬

‫ﺗﺼﻤﻴﻤﻬﺎ ﻭﺇﻋﺪﺍﺩﻫﺎ ﺑﻌﺪ ﺍﻟﺪﺭﺍ ﺔ‬ ‫ﺍﻻ ﺘﻌﺎﻧﺔ ﺑﺎ ﺘﻤﺎﺭﺓ ﺍﻻ ﺘﺒﻴﺎ ﻭﻣﺎ ﺗﺸﺘﻤﻞ ﻋﻠﻴﻪ ﻣﻦ ﳏﺎﻭﺭ ﻭﺍﻟﱵ‬
‫ﺍﻟ ﺎﺑﻘﺔ ﻓ ﻼ ﻋﻦ ﺍﳉﺰﺀ ﺍﻟﻨﻈﺮﻱ ﻟﺪﺭﺍ ﺔ ﺣ ﻳﺘ ﲨﻊ ﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﺍﻟﺪﺭﺍ ﺎ‬ ‫ﻭﺍ ﻃﻼ ﻋﻠ ﻣﺎ ﻭﺭﺩ‬
‫ﺍ ﺘﻤﺎﺭﺓ ﺍﻻ ﺘﺒﻴﺎ ‪.‬‬ ‫ﺍﻟﻼﺯﻣﺔ ﻋﺪﺍﺩ ﺍﳉﺎﻧ ﺍﻟﻌﻤﻠﻲ ﻣﻦ ﺧﻼﻝ ﺃﺩﺍﺓ ﺍﻟﺪﺭﺍ ﺔ ﺍ ﺘﻤﺜﻠﺔ‬

‫‪ -11-1‬ﺻﻌﻮﺑﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬
‫ﻭﺍﺟﻪ ﺍﻟﺒﺎﺣ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺼﻌﻮﺑﺎ ﺃ ﻨﺎﺀ ﺍﻟﻘﻴﺎ ﻬﺑﺬﻩ ﺍﻟﺪﺭﺍ ﺔ‪ ,‬ﻭﺍﻟﱵ ﻜﻦ ﺇﻳ ﺎﺣﻬﺎ ﻓﻴﻤﺎ ﻳﻠﻲ‪:‬‬
‫‪ -1‬ﺷ ﺖ ﺍ ﺼﺎﺩﺭ ﺍ ﺎ ﺒﻴﺔ ﺑﺸﻜﻞ ﻋﺎ ‪.‬‬
‫ﺍ ﺎ ﺒﺔ‪,‬ﻭﻗﻠﺔ ﺍﻟﺮ ﺎﺋﻞ ﻭ ﺍﻻﻃﺎﺭﻳ ﺍﳉﺎﻣﻌﻴﺔ‪.‬‬ ‫‪ -2‬ﺍﻓﺘﻘﺎﺭ ﺍ ﻜﺘﺒﺔ ﺍﻟﻴﻤﻨﻴﺔ ﻟﻠﺪﻭﺭﻳﺎ ﺍﻟﻌﻠﻤﻴﺔ ﺍ ﻜﻤﺔ‬
‫ﺃﻛﺜﺮ ﻣﻦ‬ ‫ﺍ ﺟﺎﺑﺔ ﻋﻠ ﺍﻻ ﺘﺒﻴﺎﻧﺎ ﺍ ﻮﺯﻋﺔ ﻣﻦ ﻗﺒﻞ ﻣﻌﻈ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ‪.‬ﻓﻘﺪ ﺗﺮﺩﺩ‬ ‫‪ -3‬ﻋﺪ ﺍﻟﺘ ﺎﻭﺏ‬
‫ﺍﻻ ﺘﻤﺎﺭﺍ ‪.‬‬ ‫ﻣﺮﺍ ﻟﺒﻌ‬

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‫ﻣﻨﻬﺠﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ‪----------------------------------------------------‬‬

‫ﺮ‪-‬ﺑﺎﺗﻨﺔ‪ -‬ﲨﻬﻮﺭﻳﺔ ﺍﳉﺰﺍﺋﺮ ﺍﻟﺪ ﻘﺮﺍﻃﻴﺔ ﺍﻟﺸﻌﺒﻴﺔ ﻭﺑﲔ ﻣﻮﻗﻊ ﺍﻟﻌﻤﻞ‬ ‫‪ -4‬ﺍﻟﺒﻌﺪ ﺍﳉ ﺮﺍ ﺑﲔ ﺟﺎﻣﻌﺔ ﺍ ﺎ‬
‫ﺍ ﻴﺪﺍﱐ ) ﺘﻤﻊ ﺍﻟﺪﺭﺍ ﺔ( ﺑﻜ ﻣﻦ ﳏﺎﻓﻈﺔ ﺻﻨﻌﺎﺀ ﻭﳏﺎﻓﻈﺔ ﺗﻌﺰ ﺑﺎﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ‪.‬‬
‫ﺒﻴﻞ ﻟﻚ‪.‬‬ ‫ﺎﻣﺔ ﺍﻟﺘﻜﺎﻟﻴ‬ ‫‪ -5‬ﺻﻌﻮﺑﺔ ﺍﻟﺘﻨﻘﻞ ﺑﲔ ﺍﻟﺒﻠﺪﻳﻦ ﻭ‬
‫‪ -12-1‬ﺑﻨــﻴﺔ ﺍﳋـﻄﺔ‪:‬‬
‫ﲝﺜﻨﺎ ﺍﻟﺬﻱ ﻫﻮ ﺑ ﻌﻨﻮﺍ " ﺧﺼﺎﺋﺺ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭ " ﺗﻘ ﻴﻤﻪ ﺇﱃ‬ ‫ﺃﻗﺘ‬
‫ﻼ ﺔ ﻓﺼﻮﻝ ﻣﺮﺗﺒﺔ ﺗﺮﺗﻴﺒﺎ ﻣﻨﻄﻘﻴﺎ ﺑﺎﻟﺘ ﻠ ﻞ ﻭﺍﻟﺘﺮﺍﺑ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬
‫ﺍﻟﻔـﺼﻞ ﺍ ﻭﻝ ‪ :‬ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ‬
‫ﻋﻠﻴﻬﺎ‬ ‫ﺍﻷﻭﻝ ‪ - :‬ﻣﺪﺧﻞ ﺇﱃ ﻣﺎﻫﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺍ ﺮ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬ ‫ﺍﺒ‬
‫ﺍﻟﺜﺎﱐ‪ :‬ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪.‬‬ ‫ﺍﺒ‬
‫ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭ ﻗﻴﺎ ﻬﺎ‬ ‫ﺍﻟﺜﺎﻟ ‪ –:‬ﺍﻟﻌﻮﺍﻣﻞ ﺍ ﺮﺓ‬ ‫ﺍﺒ‬
‫ﺍﻟﻔـﺼﻞ ﺍﻟ ﺎﱐ ‪ :‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍﻷﻭﻝ‪ :‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ )ﻣ ﻬﻮﻣﻬﺎ ﺃﻫﺪﺍﻓﻬﺎ ﺃﻧﻮﺍﻋﻬﺎ(‬ ‫ﺍﺒ‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭ ﺗﻠﺒﻴﺘﻬﺎ ﻻﺣﺘﻴﺎﺟﺎ ‪.‬‬ ‫ﺍﻟﺜﺎﱐ‪ :‬ﻣﻼﺋﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍﺒ‬
‫ﺗﻌﺰﻳﺰﻫﺎ‬ ‫ﺍﻟﺜﺎﻟ ‪ :‬ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻭﺩﻭﺭ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍﺒ‬
‫ﺍﻟﻔﺼﻞ ﺍﻟ ﺎﻟﺚ‪-‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭﺍﺕ ﻓﺮﺿﻴﺎ ﺎ ﺍﻟﺪﺭﺍﺳﻴﺔ‬

‫ﻭﺻ ﻭﲢﻠﻴﻞ ﺘﻤﻊ ﻭﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ‪.‬‬ ‫ﺍﻷﻭﻝ‪-‬ﺍﻟﻮ ﺎﺋﻞ ﻭﺍﻷ ﺎﻟﻴ ﺍ ﺘ ﺪﻣﺔ‬ ‫ﺍﺒ‬
‫ﻛ ﺎﺀﺓ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺃ ﺮﻫﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍﻟﺜﺎﱐ‪-‬ﲢﻠﻴﻞ ﻣﺪ ﻣﻼﺋﻤﺔ ﻭﻣﻮ ﻘﻴﻪ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﺒ‬
‫ﻭﻓﺎﻋﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻗﺎﺑﻠﻴﺘﻬﺎ ﻟﻠﻤﻘﺎﺭﻧﺔ‬ ‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫– ﲢﻠﻴﻞ ﻣﺪ ﺍﻟﺜﺒﺎ‬ ‫ﺍﻟﺜﺎﻟ‬ ‫ﺍﺒ‬
‫ﻛ ﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﻭﺃ ﺮﻫﺎ‬
‫ﻧﺘــﺎﺋ ﺍﻟــﺪﺭﺍﺳﺎﺕ ﻭﻣﻘــﺘﺮﺣﺎ ﺎ‪.‬‬

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‫ﻣﻨﻬﺠﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ‪----------------------------------------------------‬‬

‫ﺛـﺎﻧﻴﺎ‪ -‬ﺍﻟـﺪﺭﺍﺳﺔ ﺍﻟﺴـﺎﺑﻘﺔ ‪:‬‬

‫ﺍ ﺎ ﺍﻟﻘ ﺮﺍﺭﺍ ﺍﻟﻜ ﺜﲑ ﻣ ﻦ‬ ‫ﻧﺎﻝ ﻣﻮ ﻮ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻮﻓﺮﻫﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺩﻭﺭﻫﺎ‬
‫ﺍﻟﺪﺭﺍ ﺎ ﻭﺍﻟﺒ ﻮ ﻭﺍﻟﱵ ﺗﻨﺎﻭﻟﺖ ﺍ ﻮ ﻮ ﻣﻦ ﺯﻭﺍﻳﺎ ﻋﺪﺓ ﻭﻳﺘ ﺍ ﺷﺎﺭﺓ ﻫﻨﺎ ﺇﱃ ﺍﻟﺪﺭﺍ ﺎ ﺍﻟﱵ ﺭﻛ ﺰ‬
‫ﺎ‬ ‫ﻭﻣﻦ ﺃﻫ ﺗﻠﻚ ﺍﻟﺪﺭﺍ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻋﻠ ﺟﺎﻧ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺩﻭﺭﻫﺎ‬
‫ﺍﻟﱵ ﻜﻦ ﺍﻟﺒﺎﺣ ﻣﻦ ﺍ ﺼﻮﻝ ﻋﻠﻴﻬﺎ ﺍﻟﺪﺭﺍ ﺎ ﺍ ﺗﻴﺔ ‪:‬‬
‫‪ -1-2‬ﺩﺭﺍﺳﺔ )ﺍﻟﺒﺎﺯ‪1990,‬ﻡ(‬
‫)‪(1‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ (‬ ‫ﲔ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﻷ ﺮﺍ‬ ‫ﺑﻌﻨﻮﺍﻥ‪ ) -‬ﻣﺪﺧﻞ ﻣﻘﺘﺮ ﻟﺘ‬
‫ﺒﻴﺔ ﺍ‬ ‫ﻋﻠ ﺍﻟﺒﻴﺎﻧﺎ ﻭﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬ ‫ﺍﻟﺒﺎﺣ ﻣﻦ ﺧﻼﻝ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﺇﱃ ﺍﻟﺘﻌﺮ‬ ‫ﻭﻗﺪ ﺍ ﺘﻬﺪ‬
‫ﻋﻤﻠﻴﺔ ﺗﺮﺷﻴﺪ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺍﳉﻮﺩﺓ ﺍﻟﱵ ﺗ ﺎﻫ‬
‫ﻭﻗﺪ ﺃ ﻬﺮ ﺍﻟﺪﺭﺍ ﺔ ﺍﻟﻨﺘﺎﺋ ﺍﻟﺘﺎﻟﻴﺔ ‪:‬‬
‫ﻓﻜﻠﻤﺎ ﺯﺍﺩﺓ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺃﺩ‬ ‫‪ .1‬ﻭﺟﻮﺩ ﻋﻼﻗﺔ ﻋﻜ ﻴﺔ ﺑﲔ ﺍ ﻌﻠﻮﻣﺎ ﻭ ﺎﻫﺮﺓ ﺗﺮﺩﺩ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻭﺍﻟﻌﻜ ﺻ ﻴ ‪.‬‬ ‫ﺎﻫﺮﺓ ﺍﻟﺘﺮﺩﺩ‬ ‫ﻴ‬ ‫ﻟﻚ ﺇﱃ‬

‫ﺎﻫﺮﺓ ﺗﺮﺩﺩ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ ﺍ ﺎﺑﻴﺎ ﻭ ﻠﺒﻴﺎ ﺍﻟﺘ ﲑ ﺍﻻ ﺎ ﻳﻜﻮ ﻋﻨﺪﻣﺎ ﺗ ﺩﻱ‬ ‫‪ .2‬ﺗ ﺮ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺣﺎﻟﺔ ﺗﻮﻓﺮ‬ ‫ﻟﻚ‬ ‫ﻭ ﺪ‬ ‫ﺎﻫﺮﺓ ﺗﺮﺩﺩ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻴ‬ ‫ﺯﻳﺎﺩﺓ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺇﱃ‬
‫ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﺃﻣﺎ ﺍﻟﺘ ﲑ‬ ‫ﺍﻟﻌﻤﻠﻴﺔ ﻭ ﻘﺔ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻣ ﺘﻮ ﺍ ﺩﺭﺍ ﺍﻟﻌﻠﻤﻲ ﻭﺍ‬
‫ﺬﻱ ﺍﻟﻘ ﺮﺍﺭﺍ‬ ‫ﺍﻟ ﻠ ﻓﻴﻜﻮ ﻋﻨﺪﻣﺎ ﺗ ﺩﻱ ﺯﻳﺎﺩﺓ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺇﱃ ﺯﻳﺎﺩﺓ ﺩﺭﺟﺔ ﺍﻟﺘﺮﺩﺩ ﻟ ﺪ ﻣﺘ‬
‫ﺍﻟﻌﻤﻠﻴ ﺔ‬ ‫ﻣ ﺘﻮ ﺍ ﺩﺭﺍ ﺍﻟﻌﻠﻤﻲ ﻭﺍ‬ ‫ﺣﺎﻟﺔ ﺍ ﺎ‬ ‫ﻟﻚ‬ ‫ﻭ ﺪ‬ ‫ﻭﺇﺣ ﺎﻣﻬ ﻋﻦ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪.‬‬ ‫ﺃﻭ ﻧﻘﺺ ﻘﺔ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ‬

‫‪ -2-2‬ﺩﺭﺍﺳﺔ ) ﺍﻟﻌﻴﺴ ‪1991‬ﻡ(‬

‫ﺍﻷﺭﺩ‬ ‫ﺍ ﺎ ﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻟﻠﺸﺮﻛﺎ‬ ‫ﺗﻮﺍﻓﺮﻫﺎ‬ ‫ﻭﻣﺪ‬ ‫ﺑﻌﻨﻮﺍﻥ‪ ) -‬ﺃ ﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬
‫)‪(2‬‬
‫ﺑﺎ ﺭﺩﻥ‪.‬‬ ‫ﻮ ﻋﻤﺎ ﺍ ﺎ (‬ ‫ﻟﻠﻤ ﺘﺜﻤﺮﻳﻦ‬

‫‪ .‬ﺍﻟﻘﺎﻫﺮﺓ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ .‬ﺍ ﻠﺔ ﺍﻟﻌﻠﻤﻴﺔ ﻟﻼﻗﺘﺼﺎﺩ ﻭﺍﻟﺘ ﺎﺭﺓ‪ .‬ﺟﺎﻣﻌﺔ ﻋﲔ‬ ‫ﲔ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﻷ ﺮﺍ‬ ‫ﺍﻟﺒﺎﺯ‪ (1990) :‬ﻣﺪﺧﻞ ﻣﻘﺘﺮ ﻟﺘ‬ ‫)‪ (1‬ﻣﺼﻄ‬
‫ﻣﺼﺮ‪.‬‬
‫ﻠ ﻠﺔ ﺍﻟﻌﻠﻮ‬ ‫ﻮ ﻋﻤﺎ ﺍ ﺎ ‪ .‬ﻣ ﻧﺔ ﻟﻠﺒ ﻮ ﻭﺍﻟﺪﺭﺍ ﺎ‬ ‫ﺍﻷﺭﺩ ﻟﻠﻤ ﺘﺜﻤﺮﻳﻦ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻟﻠﺸﺮﻛﺎ ﺍ ﺎ ﺔ‬ ‫ﺗﻮﺍﻓﺮﻫﺎ‬ ‫ﻭﻣﺪ‬
‫)‪ (2‬ﻳﺎﺳﻴﻦ أﺣﻤﺪ اﻟﻌﻴﺴﺊ‪ (1997) :‬أهﻤﻴﺔ اﻟﻤﻌﻠﻮﻡﺎت‬
‫ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍ ﻠﺪ ﺍﻟ ﺎﺩ ‪ .‬ﺍﻟﻌﺪﺩ ﺍﻟﺜﺎﱐ‪ .‬ﺟﺎﻣﻌﺔ ﻣ ﻧﺔ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪.‬‬

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‫ﻣﻨﻬﺠﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ‪----------------------------------------------------‬‬

‫ﻫﺪﻓﻪ ﺍﻟﺪﺭﺍ ﺔ ﺇﱃ ﺍ ﺘﻄﻼ ﺃﺭﺍﺀ ﻓ ﺔ ﺍ ﺘ ﻴﺪﻳﻦ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ ﺍ ﺎ ﺔ‬
‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ‬ ‫ﻮ ﻋﻤﺎ ﺍ ﺎ ﻭﻣﺪ ﻛ ﺎﻳﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺣﻮﻝ ﺃ ﻴﺔ ﻫﺬﻩ ﺍﻟﻘﻮﺍﺋ ﻟﻠﻤ ﺘﺜﻤﺮﻳﻦ‬
‫ﺗﺘ ﻤﻨﻬﺎ ﻣﻦ ﺟﻬﺔ ﺃﺧﺮ ‪.‬‬

‫ﻭﻗﺪ ﺃ ﻬﺮ ﺍﻟﺪﺭﺍ ﺔ ﺍﻟﻨﺘﺎﺋ ﺍﻟﺘﺎﻟﻴﺔ ‪:‬‬

‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫‪ .1‬ﺍﺗ ﺎ ﺍ ﺘ ﻴ ﻋﻠ ﺃ ﻴﺔ ﺍ ﺘ ﺪﺍ ﺍﻟﺘﻘﺎﺭﻳﺮ‬
‫‪ .2‬ﺍﺗ ﺍ ﺘ ﻴﺒﻮ ﻋﻠ ﻋﺪ ﻛ ﺎﻳﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻘﺪﻣﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻟﺘﻠﺒﻴﺔ ﺍﺣﺘﻴﺎﺟﺎ ‪.‬‬
‫‪ 2002‬ﻡ(‬ ‫‪ -3-2‬ﺩﺭﺍﺳﺔ ) ﺧﻠﻴﻞ ﺃﺑﻮ ﺣﺸﻴ‬
‫ﺑﻮﺭﺻﺔ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ‬ ‫ﺍﻟﺘﻨﺒ ﺑ ﻌﺎﺭ ﺍﻷ ﻬ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍ ﻨﺸﻮﺭﺓ‬ ‫ﺑﻌﻨﻮﺍ ‪ -‬ﺩﻭﺭ ﺍ ﻌﻠﻮﻣﺎ‬
‫)‪(1‬‬
‫ﺑﺎ ﻤﻠﻜﺔ ﺍﻷﺭﺩﻧﻴﺔ ﺍ ﺎ ﻴﺔ ﺩﺭﺍ ﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻠﺔ ﺍﻟﺒﺼﺎﺋﺮ ﺍ ﻠﺪ ﺍﻟ ﺎﺑﻊ ﺍﻟﻌﺪﺩ ﺍﻟﺜﺎﱐ ﺟﺎﻣﻌﺔ ﺍﻟﺒﺘﺮﺍﺀ ﺍﻷﺭﺩ ‪.‬‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺩﻭﺭﻫﺎ‬ ‫ﺇ ﻬﺎﺭﻫﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ‬ ‫ﻫﺪﻓﺖ ﺍﻟﺪﺭﺍ ﺔ ﺇﱃ ﲢﺪﻳﺪ ﺃﻫ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻠﺔ ﺑ ﻮ ﻋﻤﺎ ﻟ ﻭﺭﺍ‬ ‫ﻭﻗﺪ ﺍﺷﺘﻤﻠﺖ ﺍﻟﺪﺭﺍ ﺔ ‪ 40‬ﺷﺮﻛﺔ ﻣﻦ ﺍﻟﺸﺮﻛﺎ ﺍ‬ ‫ﺍﻟﺘ ﲑ ﻋﻠ ﺃ ﻌﺎﺭ ﺍﻷ ﻬ‬
‫ﺍﻟﺪﺭﺍ ﺔ ﺍﻟﻨﺘﺎﺋ‬ ‫ﻭﺍﻟﺼﻨﺎﻋﺔ ﻭﻗﺪ ﺃ ﻬﺮ‬ ‫ﻭﺍﻟﺘﺎﻣﲔ ﻭﺍ ﺪﻣﺎ‬ ‫ﺍﻟﺒﻨﻮ‬ ‫ﻗﻄﺎﻋﺎ‬ ‫ﺍ ﺎﻟﻴﺔ ﻣﻮﺯﻋﺔ ﻋﻠ‬
‫ﺍﻟﺘﺎﻟﻴﺔ ﺑﻌﻨﻮﺍ ‪-:‬‬
‫ﺔ ﻋﺸﺮ ﻋﺎﻣﻼ ﻣ ﺘﻘﻼ ﻭﻣﻨﻬﺎ‪:‬‬ ‫ﺍﻟ ﻮ ﺍ ﺎﻟﻴﺔ ﻭ‬ ‫‪ -1‬ﺃ ﻫﻨﺎ ﻋﻼﻗﺔ ﻃﺮﺩﻳﺔ ﺑﲔ ﻌﺮ ﺍﻟ ﻬ‬
‫ƒ ‪-‬ﻧ ﺒﺔ ﺻﺎ ﺍﻟﺮﺑ ﺍ ﻘ ﺇﱃ ﻧ ﺒﺔ ﺍﻟﺮﺑ ﺍ ﻮﺯ ‪.‬‬

‫ƒ ‪ -‬ﻧ ﺒﺔ ﺻﺎ ﺍﻟﺮﺑ ﺇﱃ ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ‪.‬‬

‫ƒ ‪ -‬ﻧ ﺒﺔ ﺻﺎ ﺍﻟﺮﺑ ﺇﱃ ﺍ ﻳﺮﺍﺩﺍ ﻣﻦ ﺍﻟﻨﺸﺎ ﺍﳉﺎﺭﻱ‪.‬‬
‫ƒ ‪-‬ﻧ ﺒﺔ ﻋﺎﺋﺪ ﺍﻟ ﻬ ‪.‬‬
‫ƒ ‪-‬ﻧ ﺒﺔ ﺍﻟ ﻮﺍﺋﺪ ﺇﱃ ﺇﲨﺎ ﺍ ﺼﺮﻭﻓﺎ ‪.‬‬
‫ƒ ‪-‬ﻧ ﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﻟ ﻮﻗﻴﺔ ﻟﻠ ﻬ ﺇﱃ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺪﻓﺘﺮﻳﺔ‪.‬‬
‫ﺇﺻﺪﺍﺭ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟ ﻨﻮﻳﺔ‪.‬‬ ‫ﻠﺔ ﺑ ﻮ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ‬ ‫‪-2‬ﺍﺧﺘﻼ ﺍﻟﺸﺮﻛﺎ ﺍ‬

‫ﺑﻮﺭﺻﺔ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ‪ .‬ﺩﺭﺍ ﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻠﺔ ﺍﻟﺒﺼﺎﺋﺮ‪ .‬ﺍ ﻠﺪ‬ ‫ﺍﻟﺘﻨﺒ ﺑ ﻌﺎﺭ ﺍﻷ ﻬ‬ ‫)‪ (1‬ﺧﻠﻴﻞ ﺍﺑﻮﺣﺸﻴ ‪ (2002) :‬ﺩﻭﺭ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻨﺸﻮﺭﺓ‬
‫ﺍﻟ ﺎﺑﻊ ﺍﻟﻌﺪﺩ ﺍﻟﺜﺎﱐ‪ .‬ﺟﺎﻣﻌﺔ ﺍﻟﺒﺘﺮﺍﺀ ﺍﻷﺭﺩ‬

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‫ﻣﻨﻬﺠﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ‪----------------------------------------------------‬‬

‫‪-3‬ﺍ ﺎﺟﺔ ﺍ ﺎ ﺔ ﺇﱃ ﺇﺻﺪﺍﺭ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﻣﺮﺣﻠﻴﺔ‪.‬‬

‫‪-4‬ﺇﻋﺎﺩﺓ ﻧﺸﺮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺑﺎﻷ ﻌﺎﺭ ﺍﳉﺎﺭﻳﺔ‪.‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺍﳌﺒﺤﺚ ﺍ ﻭﻝ‪ - :‬ﻣﺪﺧﻞ ﺇﱃ ﻣﺎﻫﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺍ ﺮ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ‬

‫ﻋﻠﻴﻬﺎ‬ ‫ﺍ ﺎ‬
‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﱐ‪ :‬ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭ ﻗﻴﺎ ﻬﺎ‬ ‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﻟﺚ‪–:‬ﺍﻟﻌﻮﺍﻣﻞ ﺍ ﺮﺓ‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻬــﻴﺪ ‪:‬‬
‫ﺍ ﺎ ﺒﻴﺔ ﺍﻷﺩﺍﺓ ﺍ ﺮﻛﺔ ﺩﺍﺭﺓ ﺃﻱ ﻣﺸﺮﻭ ﺍﻗﺘﺼﺎﺩﻱ ﻛﻤﺎ ﺗﻌﺪ ﻋﻨﺼﺮ ﺭﺑ ﻭﺗﻨ ﻴ ﺑﲔ‬ ‫ﺜﻞ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺔ ﻭﻣ ﺘ ﺪﻣﻲ‬ ‫ﺎ ﻭﻓﺮﻭﻋﻬﺎ ﻭﻛﻮ ﻴﻠﺔ ﺍﺗﺼﺎﻝ ﺑﲔ ﺍﻟ ﻌﺎﻟﻴﺎ ﻭﺍﻷﺣﺪﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﺎﺭ ﻬﺎ ﺍ‬ ‫ﺍ‬
‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺇ ﺃ ﺟﻮﺩﺓ ﺃﻱ ﻗﺮﺍﺭ ﻳﺘ ﺍ ﺎ ﻳﻌﺘﻤﺪ ﻋﻠ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻋﻨﺪ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍ ﻘﺪﻣﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻦ ﻣﻌﺎﳉﺔ ﺍﻷﺣﺪﺍ ﺍ ﺎﻟﻴﺔ ﺩﺍﺧﻞ ﺍ ﻨﺸﺎﺓ ﻭﺗﺪﻗﻴﻘﻬﺎ ﻛﻤ ﺮﺟﺎ ﻟﻨﻈﺎ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻬﺑﺪ ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ ﻭﺗﻘﺪ ﻬﺎ ﻟﻠ ﻬﺎ ﺍ ﺘ ﻴﺪﺓ ﻣﻨﻬﺎ ﻮﺍﺀ ﻛﺎ ﻟﻚ ﺩﺍﺧﻠﻴﺎ ﺃﻭ ﺧﺎﺭﺟﻴﺎ‪.‬‬ ‫ﺍ ﺎ‬
‫ﻮﺍﺀ‬ ‫ﺍﻟ ﻨﻮﺍ ﺍﻷﺧﲑﺓ ﺑ ﺒ ﺗﺰﺍﻳﺪ ﺍﻫﺘﻤﺎ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﳉﻬﺎ‬ ‫ﻭﻧﺘﻴ ﺔ ﻟﺘﺰﺍﻳﺪ ﺍﻟﻄﻠ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺎ ﺃﻭ ﺍﳉﻬﺎ ﺍ ﻬﻨﻴﺔ ﺍﻟﺮ ﻴﺔ ﻬﺑﺪ ﺍ ﺼﻮﻝ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻴﺪﺓ‪ .‬ﻓﻘﺪ‬ ‫ﺍ‬ ‫ﻟﻚ ﻣﻦ ﻗﺒﻞ ﺍ ﺩﺍﺭﺓ‬ ‫ﻛﺎ‬
‫ﺃﺻﺪﺭ ﻠ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ ﻋﺎ ‪ 1980‬ﻗﺎﺋﻤﺔ ﺭﻗ )‪ (2‬ﲢﺖ ﻋﻨﻮﺍ " ﻣﻌﺎﻳﲑ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﲢﻘﻴ ﺍﻟﺘ ﺻﻴﻞ ﺃ ﺎﻫﻴﻤﻲ ﻟﻠﻤ ﺎ ﺒﺔ‬ ‫" ﻭﺍﻟﱵ ﺗﻌﺪ ﻭﺍﺣﺪﺓ ﻣﻦ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﻘﻮﺍﺋ ﺍﻟﱵ ﻗﺎ ﺍ ﻠ ﺑ ﺻﺪﺍﺭﻫﺎ ﻬﺑﺪ‬
‫ﺯﻳﺎﺩﺓ ﻧ ﻌﻴﺔ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﻭﺗﻄﻮﺭﺍ ﺎ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻘﻮﺍﻋﺪ ﻭﺍ ﻌﺎﻳﲑ ﺍﻟﱵ ﻜﻦ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻴﻬﺎ ﺩﻭﻟﻴﺎ ﻬﺑﺪ‬
‫ﺍ ﻨﺸﻮﺭﺓ ﻟﻜﺎﻓﺔ ﺍﻟﻄﻮﺍﺋ ﺍ ﺘ ﻴﺪﺓ ﻣﻨﻬﺎ ‪.‬‬
‫ﻟﻜﻦ‬ ‫ﺎﻝ ﺗﺮﺷﻴﺪ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺃ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﳉﻴﺪﺓ ﻫﻲ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ﺍﻷﻛﺜﺮ ﻓﺎﺋﺪﺓ ﻭﺻﻼﺣﻴﺔ‬
‫ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﻭﺍﻻ ﺘ ﺎﺩﺓ ﻣﻨﻬﺎﻻ ﻳﻌﺘﻤﺪ ﻓﻘ ﻋﻠ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﺍ ﺘﻮﻓﺮﺓ ﺑﻞ ﻳﻌﺘﻤﺪ ﺃﻳ ﺎ ﻋﻠ‬ ‫ﻣ ﺘﻮ‬
‫ﻋﻠﻲ ﲢﻠﻴﻞ ﺍ ﻌﻠﻮﻣﺎ ﻭﻣ ﺘﻮ‬ ‫ﺃﻱ ﻣﻘﺪﺭ‬ ‫ﺧﺼﺎﺋﺺ ﺗﺘﻌﻠ ﺑﺎ ﺘ ﻴﺪﻳﻦ ﻣﻨﻬﺎ ﺃﻭ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ ﺃﻧ ﻬ‬
‫ﺍﻟ ﻬ ﻭ ﻷﺩﺭﺍ ﺍ ﺘﻮﻓﺮﺓ ﻟﺪﻳﻬ ‪.‬‬
‫ﺍ ﺘﻌﻠﻘ ﺔ‬ ‫ﺍﻷﻭﻝ ﺑﺎﳉﻮﺍﻧ‬ ‫ﺣﻴ ﻳﻬ ﺘ ﺍ ﺒ‬ ‫ﺗﻘ ﻴ ﻫﺬﺍ ﺍﻟ ﺼﻞ ﺇﱃ ﻼ ﺔ ﺒﺎﺣ‬ ‫ﻭﻋﻠﻴﻪ ﻓﻘﺪ‬
‫ﺎﻫﻴﻤﻬ ﺎ‬ ‫ﺍﻟﺜﺎﱐ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﻓﻴﻬﺎ ﻭ ﺍ ﺒ‬ ‫ﻭﺗ ﲑ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬ ‫ﺑﺎ ﻌﻠﻮﻣﺎ‬
‫ﺍﻟﺜﺎﻟ ﺍﻟﻌﻮﺍﻣﻞ‬ ‫ﻭ ﺍﺒ‬ ‫ﺎﻓﺔ ﺇﱃ ﺍ ﺪﺩﺍ ﺍ ﺘﻌﻠﻘﺔ ﺑﺎ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺮﺋﻴ ﻴﺔ ﻭﺍﻟﺜﺎﻧﻮﻳﺔ ﺑﺎ‬
‫ﺍﻟﱵ ﺗﺘ ﺮ ﻬﺑﺎﺀ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻭﻣﻘﺎﻳﻴ ﺟﻮﺩ ﺎ‪.‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺍﳌﺒﺤـﺚ ﺍ ﻭﻝ‪:‬ﻣﺪﺧﻞ ﺇ ﻣﺎﻫﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺍﺛﺮ ﻧ ﺎﻡ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳ ﻋﻠﻴﻬﺎ‬

‫ﺑﻌﺪ ﺗ ﺬﻳﺘﻪ ﺑﺎﻟﺒﻴﺎﻧﺎ ﺍ ﺎﻟﻴﺔ ﻌﺎﳉﺘ ﻬﺎ‬ ‫ﺜﻞ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺮﺟﺎ ﺍﻟﻨﻬﺎﺋﻴﺔ ﻟﻨﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬
‫ﺷﻜﻞ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﺗ ﺩﻱ ﺇﱃ ﺯﻳﺎﺩﺓ ﺍ ﻌﺮﻓﺔ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﱵ ﻳ ﺘﻨﺪ ﺇﻟﻴﻬﺎ ﺍ ﺘ ﺪﻣﻮ ﺍ ﺘﻠ ﻮ‬ ‫ﻭﺇﺧﺮﺍﺟﻬﺎ‬
‫ﻋﻨﺪ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬
‫)‪ (AIS‬ﻳﻌﺘ ﺟﺰﺀ ﻣﻦ ﻧﻈﺎ ﺍ ﻞ ﻭﻫﻮ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣ ﺎ ﺍ ﺩﺍﺭﻳ ﺔ )‪(MIS‬‬ ‫ﺇ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬
‫ﺍ ﻴﻜ ﻞ ﺍﻟﺘﻨﻈﻴﻤ ﻲ ﻟﻠﻮﺣ ﺪﺓ‬ ‫ﺍ ﺘﻠ ﺔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻟ ﻃﺮﺍ‬ ‫ﺍﻟﺬﻱ ﻳ‬ ‫ﻓﻬﻮ ﻳﺸﺒﻪ ﺑﺎﻟﻘﻠ ﺍﻟﻨﺎﺑ‬
‫ﺍ ﻌﻠﻮﻣ ﺎ ﻟ ﻃ ﺮﺍ‬ ‫ﺍﻗﺘﺼﺎﺩﻳﺔ ﻠﻴﻤﺔ ﻛﻤﺎ ﻳ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺎ ﻜﻨﻬ ﻣﻦ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻭﻓﻘﺎ ﻷ‬
‫ﺍ ﺎﺭﺟﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﻌﺪ ﻣﻦ ﺍ ﺮﺟﺎ ﺍﻟﻨﻬﺎﺋﻴﺔ ﻟﻨﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﻭﻟﺘﻮﻃﻴﺪ ﺍﻟﻌﻼﻗﺔ ﺑﲔ‬
‫ﺍﻟﻌﻠﻤﻲ ﺃﻭ ﺎﻝ ﺍ ﻤﺎﺭ ﺔ‬ ‫ﺎﻝ ﺍﻟﺒ‬ ‫ﻣﻨﺘ ﻲ ﺍ ﻌﻠﻮﻣﺎ ﻭﻣ ﺘ ﺪﻣﻴﻬﺎ ﻳﺘﻄﻠ ﻣﻦ ﺍ ﺎ ﺒﲔ ﻭﺍ ﺮﺍﺟﻌﲔ ﻮﺍﺀ‬
‫ﺍﻟﻮﻗﺖ‬ ‫ﺍﻟﻌﻤﻠﻴﺔ – ﺮﻭﺭﺓ ﺍﻟ ﻌﻲ ﺍ ﺘﻤﺮ ﻭﺍﳉﺎﺩ ﻟﺘﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴﺔ ﺍﻷﻛﺜﺮ ﺩﻗﺔ ﻭﺣﺪﺍ ﺔ ﻭﻣﻼﺋﻤﺔ ﻟﺘﻘﺪ ﻬﺎ‬
‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺎﻋﺪ‬ ‫ﻟﻠﻤ ﺘ ﺪﻣﲔ‬ ‫ﺍ ﻨﺎ‬
‫‪ -1-1‬ﺍﳌﻔﺎﻫﻴﻢ ﺍ ﺳﺎﺳﻴﺔ ﳌﺎﻫﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ‪:‬‬
‫‪ 1-1-1‬ﺍﻟﻌـ ﻗﺔ ﺑ ﺍﻟﺒﻴـﺎﻧﺎﺕ ﻭﺍﳌﻌـﻠﻮﻣﺎﺕ ﻭﺍﳌﻌﺮﻓﺔ‪:‬‬
‫ﺯﻳﺎﺩﺓ ﺍ ﻌﺮﻓﺔ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﺘ ﺬﻱ ﺍﻟﻘ ﺮﺍﺭ ﻳﺘﻮﺟ‬ ‫ﻟﺪﺭﺍ ﺔ ﻣﺎﻫﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺩﻭﺭﻫﺎ‬
‫ﺎ ﻟﺬﻟﻚ ﻣﻦ ﺃ ﻴﺔ‬ ‫ﺇﱃ ﻟﺬﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﻣ ﺎﻫﻴ ﻛﻞ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎ ﻭﺍ ﻌﻠﻮﻣﺎ ﻭﺍ ﻌﺮﻓﺔ‬ ‫ﺍﻟﺘﻄﺮ‬
‫ﲢﺪﻳﺪ ﻣﺪﺧﻼ ﻭ ﺮﺟﺎ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﻣﺎ ﻳﺘﺒﻊ ﻟﻚ ﻣﻦ ﺃ ﺎﺭ ﺩﻭﺍﻓﻊ ﻠﻮﻛﻴﺔ ﻣﻌﻨﻴﺔ ﻟﺪ ﻣﺘ ﺬﻱ‬
‫) ‪(1‬‬
‫ﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬ ‫ﺍﻟﻘﺮﺍﺭﺍ ﺩﺍﺧﻞ ﻭﺧﺎﺭ ﺍ‬
‫ﺍﻟ ﻘ ﺮﺍ‬ ‫ﺍ ﺷ ﺎﺭﺓ ﺇﻟﻴ ﻪ‬ ‫ﻭﻧﻈﺮﺍ ﻟﻮﺟﻮﺩ ﺍﺧﺘﻼ ﺑﲔ ﺍﻟﺒﻴﺎﻧﺎ ﻭﺍ ﻌﻠﻮﻣﺎ ﻭﺍ ﻌﺮﻓﺔ ﻓ ﻧﻪ ﻣﻦ ﺍﻷﻧ‬
‫ﺍ ﻮﺍﻟﻴﺔ‪.‬‬
‫ﺃ(‪ -‬ﺍﻟﺒـﻴﺎﻧﺎﺕ‪:‬‬
‫ﻴﺔ‬ ‫ﻤﻴﻌﻬﺎ ﻭﻣﺮﺍﺟﻌﺘﻬﺎ ﻷﺟﻞ ﺇﻧﺘﺎ ﺍ ﻌﻠﻮﻣﺎ ‪ .‬ﻭ ﺜﻞ ﺍ ﺪﺧﻼ ﺍﻷ ﺎ‬ ‫ﺍﻟﺒﻴﺎﻧﺎ ﻫﻲ ﺍ ﺎﺩﺓ ﺍ ﺎ ﺍﻟﱵ ﻳﺘ‬
‫ﻬﺎ ﺍﻟﻮﺣ ﺪﺓ‬ ‫ﻭﺗﻌ ﻋﻦ ﺃﺣﺪﺍ ﻭﺗﺪﻓﻘﺎ ﻣﺎﺩﻳﺔ ﻟﻠﻌﻤﻠﻴﺎ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟ ﱵ ﺎﺭ‬ ‫ﻟﻨﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬
‫) ‪(2‬‬
‫ﺷﻜﻞ ﺃﺭﻗﺎ ﺃﻭ ﺣﻘﺎﺋ ﺃﻭﺯﺍ ﺃﻭ ﺃﺷﻜﺎﻝ ﺘﻤﻌﺔ ﺑﻌ ﻬﺎ ﺃﻭ ﻛﻠﻬﺎ‪.‬‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ‪ .‬ﻭﻗﺪ ﻳﺘ ﺍﻟﺘﻌﺒﲑ ﻋﻨﻬﺎ ﺇﻣﺎ‬

‫‪3:‬‬
‫)‪ (1‬ﻋﺒﺪ ﺍ ﻲ ﻣﺮﻋﻲ ﻭﻋﻄﻴﺔ ﻋﺒﺪ ﺍ ﻲ ﻣﺮﻋﻲ‪ (1997) :‬ﺍ ﺎ ﺒﺔ ﺍ ﺩﺍﺭﻳﺔ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﺍ ﻜﻨﺪﺭﻳﺔ ﻣﺼﺮ ‪-‬‬
‫‪16‬‬
‫)‪ (2‬ﻳﺎ ﺮ ﺻﺎﺩ ﻣﻄﻴﻊ ﻭ ﺧﺮﻭ ‪(2007) :‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ .1 .‬ﻣﻜﺘﺒﺔ ﺍ ﺘﻤﻊ ﺍﻟﻌﺮ ﻟﻠﻨﺸﺮ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪-‬‬

‫‪16‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺷﻴ ﺎ ﺇﱃ ﻣﻌﺮﻓﺔ ﻣ ﺘ ﺪﻣﻴﻬﺎ‬ ‫ﻭﻗﺪ ﻋﺮﻓﺖ ﺍﻟﺒﻴﺎﻧﺎ ﺑ ﺎ ﺗﻠﻚ ﺍ ﻘﺎﺋ ﺍﻟﱵ ﻟﻮ ﺗﺮﻛﺖ ﻋﻠ ﺣﺎ ﺎ ﻓﻠﻦ ﺗ ﻴ‬
‫ﺷﻜﻞ ﻓﺎﺗﻮﺭﺓ ﺃﻭ ﻭ ﻴﻘﺔ ﺃﻭ ﺃﺭﻗﺎ ﺃﻭ ﲑ ﻟ ﻚ ﻣ ﻦ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪ .‬ﻭﻗﺪ ﺗﻜﻮ‬ ‫ﻠﻮﻛﻬ‬ ‫ﺎ ﻻ ﻳ ﺮ ﻋﻠ‬
‫) ‪(1‬‬
‫ﺍﻟﻮ ﺎﺋﻞ ﺍﻟﻜ ﻴﻠﺔ ﺑﺎﻟﻮﺻ ﻭﺍﻟﺘﻌﺒﲑ ﻋﻦ ﺷﻲﺀ ﺃﻭ ﺣﺪ ﻣﻌﲔ‪.‬‬
‫ﺍﻷﲜﺪﻳﺔ ﻭﺍﻟﺮﻣﻮﺯ ﺍﻟﱵ ﺗﻘﻮ ﺑﺘﻤﺜﻴﻞ ﺍ ﻘﺎﺋ ﻭﺍ ﺎﻫﻴ‬ ‫ﻛﻤﺎ ﻋﺮﻓﺖ ﺍﻟﺒﻴﺎﻧﺎ ﺑ ﺎ ﻋﺒﺎﺭﺓ ﻋﻦ ﺍﻷﻋﺪﺍﺩ ﻭﺍﻷﺣﺮ‬
‫) ‪(2‬‬
‫ﺑﺸﻜﻞ ﻣﻼﺋ ﻜﻦ ﺇﻳﺼﺎ ﺎ ﻭﺗﺮﲨﺘﻬﺎ ﻭﻣﻌﺎﳉﺘﻬﺎ ﻣﻦ ﻗﺒﻞ ﺍ ﻧ ﺎ ﻭﺍﻷﺟﻬﺰﺓ ﻟﺘ ﻮﻳﻠﻬﺎ ﺇﱃ ﻧﺘﺎﺋ ‪.‬‬
‫ﻭ ﲑ ﳏﺪﺩﺓ ﺍﻟﻌﺪﺩ‬ ‫ﻴﻠﻬﺎ ﺑﺸ ﺃﺣﺪﺍ ﻣ ﺘﻘﻠﺔ ﻭ ﲑ ﻣﺮﺗﺒﻄﺔ ﺑﺒﻌ ﻬﺎ ﺍﻟﺒﻌ‬ ‫ﺗ‬ ‫ﻓﺎﻟﺒﻴﺎﻧﺎ ﻫﻲ ﺣﻘﺎﺋ‬
‫)‪(3‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺎ ﺃﺮ‬ ‫ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﻭﻟﻴ‬ ‫ﻭﻫﻲ ﺜﻞ ﺍ ﺪﺧﻼ‬
‫ﻭﻳﺮ ﺍﻟﺒﺎﺣ ﺃ ﺍﻟﺒﻴﺎﻧﺎ ﻫﻲ ﺍ ﺪﺧﻼ ﺍﻷ ﺎ ﻴﺔ ﻟﻨﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻟﻜﻮ ﺎ ﺗﻌ ﻋﻦ ﺣﻘ ﺎﺋ‬
‫ﲑ ﺍﻷﺣ ﺪﺍ‬ ‫ﻤﻴﻌﻬﺎ ﻌﺎﳉﺘﻬﺎ ﻭﺗﺒﻮﻳﺒﻬﺎ ﺣ ﺗﺼﺒ ﻗﺎﺩﺭﺓ ﻋﻠ ﺷ ﺮ ﻭﺗ‬ ‫ﺷﻜﻞ ﺃﺭﻗﺎ ﻭﺭﻣﻮﺯ ﺗﻌﺒﲑﻳﺔ ﻳﺘ‬
‫ﺔ‪.‬‬ ‫ﺩﻭﺍﻓﻊ ﻭ ﻠﻮ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ ﻭﻣﻦ ﺔ ﺗﻮﺟﻴﻬﻬﺎ ﻮ ﻣﺎ ﺗﺼﺒﻮ ﺇﻟﻴﻪ ﺍ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺎ ﻳ ﻤ ﺑﺎﻟﺘ ﲑ‬

‫(‪ -‬ﺍﳌﻌــﻠﻮﻣﺎﺕ‪:‬‬
‫ﺎ ﺩﻻﻟﺔ ﻣﻌﻴﻨﺔ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﺍ ﺘ ﺪﻣﲔ ﺎ‬ ‫ﻳﻘﺼﺪ ﺑﺎ ﻌﻠﻮﻣﺎ ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟﱵ ﺖ ﻣﻌﺎﳉﺘﻬﺎ ﲝﻴ ﺗﺼﺒ‬
‫) ‪(4‬‬
‫ﻋﻨﺪ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬

‫ﻭﻋﺮ ) ‪ (5)( Bemony‬ﺍ ﻌﻠﻮﻣﺎ ﺑ ﺎ ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟﱵ ﺒﻘﺖ ﻣﻌﺎﳉﺘﻬﺎ ﻭﺍﻛﺘ ﺒﺖ ﻗﻴﻤﺔ ﻭﺃﺻﺒ ﺖ ﻗﺎﺩﺭﺓ‬
‫ﻋﻠ ﺗ ﻴﲑ ﺍ ﺎﻩ ﺍﻟﻘﺮﺍﺭ ﺍ ﻨﻮﻱ ﺍ ﺎ ﻩ‪.‬‬
‫‪ (6)(2006‬ﺑ ﺎ ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟﱵ ﺖ ﻣﻌﺎﳉﺘﻬﺎ ﺑﺸﻜﻞ ﻣﻼﺋ ﻟﺘﻌﻄﻲ ﻣﻌ ﻛﺎﻣﻼ ﺑﺎﻟﻨ ﺒﺔ‬ ‫ﻛﻤﺎ ﻋﺮﻓﻬﺎ ) ﻗﺎ‬
‫ﺍﻟﻌﻤﻠﻴﺎ ﺍﳉﺎﺭﻳﺔ ﻭﺍ ﺘﻘﺒﻠﻴﺔ‪.‬‬ ‫ﺘ ﺪﻣﻴﻬﺎ ﺎ ﻜﻨﻬ ﻣﻦ ﺍ ﺘ ﺪﺍﻣﻬﺎ‬
‫ﻠﻮ‬ ‫ﻭﺗﺘﻤﻴﺰ ﻘﺪﺍﺭﻫﺎ ﻋﻠ ﺃﺣ ﺪﺍ ﺗ ﻴﲑ‬ ‫ﺮﺟﺎ ﺍﻟﻨﻈﺎ ﻭ ﻬﻴﺰ ﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﻭ ﺜﻞ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻃﻴﺎ ﺎ ﺍﻟﺘ ﲑ ﺍ ﺎﺟ ﻟﻠﻤ ﺘﻘﺒﻞ ﻓ ﺍ ﻳﻜﻦ ﺎ ﺍ ﺘ ﺎﺑﺔ‬ ‫ﻓﻬﻲ ﺗﺘﻤﻴﺰ ﻋﻦ ﺍﻟﺒﻴﺎﻧﺎ ﺑ ﺎ ﲢﻤﻞ‬ ‫ﻣ ﺘ ﺪﻣﻴﻬﺎ‬
‫ﺗﻈﻬﺮ ﻟﻠﻤﻌﺮﻓﺔ ﺍ ﺘﻘﺒﻠﻴﺔ ﻬﺑﺎﺀ ﺃﻭ ﻋﺪ ﺍﺭﺗﺒﺎﻃﻬﺎ ﺑﺎ ﻮ ﻮ ﺃﻭ ﻋﺪ ﺇﻣﻜﺎﻧﻴﺔ ﻋﺮ ﻬﺎ ﺑﺎﻟﺼﻮﺭﺓ ﺍ ﻘﺪﻣﺔ ﻬﺑﺎﺀ ﻓ ﺎ ﺗﻌﺘ‬

‫ﻜﻨﺪﺭﻳﺔ ﻣﺼﺮ‪19 .‬‬ ‫)‪ (1‬ﳏﻤﺪ ﺍﻟ ﻴﻮﻣﻲ ﳏﻤﺪ ﻭﺃﲪﺪ ﺣ ﲔ ﺣ ﲔ‪ (1999):‬ﺗﺼﻤﻴ ﻭﺗﺸ ﻴﻞ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﻣﻜﺘﺒﺔ ﻭﻣﻄﺒﻌﺔ ﺍ ﺷﻌﺎ ‪ .‬ﺍ‬
‫ص‪13‬‬
‫)‪ (6) (2‬ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ ‪ (2006) :‬ﲢﻠﻴﻞ ﻭﺗﺼﻤﻴ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ . 1 .‬ﺍ ﺻﺪﺍﺭ ﺍﻟﺜﺎﱐ‪ .‬ﺩﺍﺭ ﺍﻟﺜﻘﺎﻓﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪.‬‬
‫‪9:‬‬
‫)‪ (3‬ﻫﺎﺷ ﺃﲪﺪ ﻋﻄﻴﺔ ‪ (2000) :‬ﻣﺪﺧﻞ ﺇﱃ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ‪ .‬ﺍ ﻜﻨﺪﺭﻳﺔ‪-‬‬
‫)‪ (4‬ﻳﺎ ﺮ ﺻﺎﺩ ﻣﻄﻴﻊ ﻭ ﺧﺮﻭ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ – ‪16‬‬
‫) ‪(5‬‬
‫‪Romney & Steinbart(2003), Accounting Information Systems, g th Edition Prentice Hall,p213 .‬‬

‫‪17‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻭﺑﺘﺎ ﻓ ﻧﺔ ﻳﻄﻠ ﻋﻠ ﺍﻟﺒﻴﺎﻧﺎ ﻣﻌﻠﻮﻣﺎ ﻋﻨﺪﻣﺎ ﻳﺘ ﺍ ﺘ ﺪﺍﻣﻬﺎ ﻛﻤ ﺪﺧﻼ‬ ‫ﻣﻌﻠﻮﻣﺎ‬ ‫ﺮﺩ ﺑﻴﺎﻧﺎ ﻭﻟﻴ‬
‫) ‪(1‬‬
‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ‪.‬‬ ‫ﻟﻠ ﺼﻮﻝ ﻓﻴﻬﺎ ﻋﻠ ﻣﻌﻠﻮﻣﺎ ﺗ ﻴﺪ‬
‫ﻟﻠﺒﻴﺎﻧﺎ ﻭﺍ ﻌﻠﻮﻣﺎ ﻓ ﻧﻪ ﻜﻦ ﺍﻋﺘﺒﺎﺭﻫﺎ ﻣﺼﻄﻠ ﺎ ﻣﺘﻜﺎﻣﻠﺔ ﻭﻟﻴ ﺖ ﻣﺘﺮﺍﺩﻓﺔ‪.‬‬ ‫ﻭﺑﻨﺎﺀ ﻋﻠ ﻣﺎ ﻛﺮ ﻣﻦ ﺗﻌﺮﻳ‬
‫ﻭﺃ ﻫﺬﻩ ﺍﻷﺧﲑﺓ ﺗﻌﻤﻞ ﻋﻠ ﺯﻳﺎﺩﺓ ﻣﻌﺮﻓﺔ ﺍﻟﺸ ﺺ ﺍ ﺘ ﻴﺪ‬ ‫ﻧﺘﺎ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺇ ﺃ ﺍﻟﺒﻴﺎﻧﺎ ﻫﻲ ﺍ ﺎﺩﺓ ﺍ ﺎ‬
‫ﻣﻨﻬﺎ ﻟﺬﺍ ﻓ ﻋﻤﻠﻴﺔ ﲨﻊ ﺍﻟﺒﻴﺎﻧﺎ ﻭﻣﻌﺎﳉﺘﻬﺎ ﻟﻠﻮﺻﻮﻝ ﺇﱃ ﺍ ﻌﻠﻮﻣﺎ ﺗﻜﻮ ﻧﺘﻴ ﺔ ﻟﻨﻘﺺ ﺍ ﻌﺮﻓﺔ‪.‬‬
‫ﺝ(‪ -‬ﺍﳌﻌـــﺮﻓﺔ‪:‬‬
‫ﺎﻝ ﻣﻌﲔ ﲝﻴ‬ ‫ﺍ ﻌﺮﻓﺔ ﺑ ﺎ ﺜﻞ ﺍﻟﺮﺻﻴﺪ ﺍ ﺘﺮﺍﻛ ﻣﻦ ﺍ ﺓ ﻭﺍ ﻌﻠﻮﻣﺎ ﻭﺍﻟﺪﺭﺍ ﺎ ﺍﻟﻄﻮﻳﻠﺔ‬ ‫ﺗﻌﺮ‬
‫)‪(2‬‬
‫ﻋﻨﺎﺻﺮ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻜﻮﻧﺔ ﻟﺮﺻﻴﺪ ﺍ ﻌﺮﻓﺔ‪.‬‬ ‫ﺗﺰﻳﺪ ﺩﺭﺟﺔ ﺍﻟﺘ ﺪﻳﺪ ﻭﺍﻟﺘﺮﺍﺑ‬
‫ﺍﻟﻘﻴﻤﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﻣﻦ ﻭﺟﻬ ﺔ ﻧﻈ ﺮ‬ ‫ﻛﻤﺎ ﺃﺷﺎﺭ ) ﻣﺮﻋﻲ‪ (3)(1997 .‬ﺇﱃ ﺃ ﺍ ﻌﺮﻓﺔ ﺗﺘﻤﺜﻞ‬
‫ﺎ‬ ‫ﻛﻤﺎ ﻜﻦ ﻗﻴﺎ ﻬﺎ ﺃﻳ‬ ‫ﻣ ﺘ ﺪﻣﻴﻬﺎ‪ .‬ﻭ ﻜﻦ ﻗﻴﺎ ﻬﺎ ﺑﺎﻟ ﺮ ﺑﲔ ﻋﻮﺍﺋﺪ ﺍﻟﻘﺮﺍﺭﺍ ﻗﺒﻞ ﻭﺑﻌﺪ ﺍ ﺘﻼ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺘﻠﻤﺔ‬ ‫ﻟﻚ ﺃﻧﻪ ﺇ ﺍ ﺗ ﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍ‬ ‫ﺮﺟﺎ ﺍ ﻌﺮﻓﺔ ﻟﺪ ﻣ ﺘ ﺪﻣﻲ ﺍ ﻌﻠﻮﻣﺎ ‪ .‬ﻭﻣﻌ‬ ‫ﺑﻘﺪﺭ ﺍﻟﺰﻳﺎﺩﺓ‬
‫ﻓ ﻗﻴﻤﺘﻬﺎ ﺑﺎﻟﻨ ﺒﺔ ﺎ ﺘﻜﻮ ﻣ ﺎﻭﻳﺔ ﻟﻠﺼ ﺮ‪.‬‬ ‫ﺰ ﺍ ﻌﺮﻓﺔ ﻟﺪ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﻭﻣﻨﻬﺎ ﺪ ﺃ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﻟﺒﻴﺎﻧﺎ ﻭﺍ ﻌﻠﻮﻣﺎ ﻭﺍ ﻌﺮﻓﺔ ﻫﻲ ﻋﻼﻗﺔ ﺗﻜﺎﻣﻠﻴﺔ ﺍﻟﺘﺘﺎﺑﻊ ﺍ ﺘﺮﺍﺑ ﺍﻟﺘﻨ ﻴ ﺍ ﺘ ﺪﺩ‬
‫ﺮﺩ ﺍ ﺼﻮﻝ ﻋﻠ ﺍﻟﺒﻴﺎﻧﺎ ﻭ ﻤﻴﻌﻬﺎ ﻳﺘ ﻣﻌﺎﳉﺘﻬﺎ ﺼﻮﻝ ﻋﻠ ﺍ ﻌﻠﻮﻣﺔ‬ ‫ﻓﺬ‬ ‫ﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍﻟﺮﺻﻴﺪ ﺍ ﻌﺮ‬
‫)‪(4‬‬
‫ﺘ ﺪﻣﻴﻬﺎ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﺰﻳﺪ ﻣﻦ ﺭﺻﻴﺪ ﺍ ﻌﺮﻓﺔ‬
‫ﻭﻟﺘﻮ ﻴ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﻟﺒﻴﺎﻧﺎ ﻭﺍ ﻌﻠﻮﻣﺎ ﻭ ﺍ ﻌﺮﻓﺔ ﻧ ﺘ ﺪ ﺍﻟﺸﻜﻞ ﺭﻗ )‪ (1-1‬ﺍﻟﺘﺎ ‪:‬‬

‫‪40‬‬ ‫)‪ (1‬ﻋﺒﺪ ﺍ ﺎﻟﻚ ﺇ ﺎﻋﻴﻞ ﺣ ﺮ‪ (2004) :‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ .4 .‬ﺩﺍﺭ ﺍﻟ ﻜﺮ ﺍ ﻌﺎﺻﺮ ‪.‬ﺻﻨﻌﺎﺀ ‪.‬‬
‫‪.‬ص‪8‬‬
‫)‪ (2‬ﺃﲪﺪ ﺣﻠﻤﻲ ﲨﻌﺔ ﻭ ﺧﺮﻭ ‪ (2003) :‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﻣﺪﺧﻞ ﺗﻄﺒﻴﻘﻲ ﻣﻌﺎﺻﺮ‪ -1 -‬ﺩﺍﺭ ﺍ ﻨﺎﻫ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ﻋﻤﺎ ‪ -‬ﺍﻷﺭﺩ‬
‫)‪ (3‬ﻋﺒﺪ ﺍ ﻲ ﻣﺮﻋﻲ ﻭﻋﻄﻴﺔ ﻋﺒﺪ ﺍ ﻲ ﻣﺮﻋﻲ ‪ .‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪4 .‬‬
‫)‪ (4‬ﻠﻴ ﺇﺑﺮﺍﻫﻴ ﺍ ﻨﻴﺔ‪ (1998) :‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺩﺍﺭﻳﺔ ‪ - 1 -‬ﺩﺍﺭ ﺍ ﺮﻳ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪-‬ﺍﻟﺮﻳﺎ ‪39 .‬‬

‫‪18‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻣﺸ ﻜﻠﺔ‬

‫ﻧﻘﺺ اﻟﻤﻌﺮﻓ ﺔ‬
‫ﺗ ﺬﻳـــــﺔ ﺃﻣﺎﻣﻴـــــﺔ‬

‫ﺍﲣـﺎﺫ‬ ‫ﺯﻳ ﺎﺩﺓ‬ ‫ﺮﺟﺎ‬ ‫ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﺸـ ﻴﻞ‬

‫ﺍﻟﻘﺮﺍﺭ‬ ‫ﺍ ﻌ ﺮﻓﺔ‬ ‫ﺍﳌﻌﻠﻮﻣــﺎﺕ‬ ‫ﺍﻟﻨﻈﺎ‬ ‫ﻭ ــ ﻭﻣﻌﺎﳉــﺔ‬ ‫ﺍﻟﺒﻴﺎﻧﺎﺕ‬

‫ﻴﺔ ﺭﻗﺎﺑﻴ ﺔ‬ ‫ﺗ ﺬﻳ ﺔ ﻋﻜ‬

‫ﺣ ﻞ ﺍ ﺸﻜﻠﺔ‬
‫ﺷ ـﻞ ﺭﻗﻢ )‪ : (1-1‬ﺍﻟﻌ ﻗﺔ ﺑ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﳌﻌﺮﻓﺔ‬
‫ﺍﳌﺼـﺪﺭ ‪) :‬ﻫﺎﺷﻢ ﻋﻄﻴﺔ ‪ (10 :2000‬ﺑﺘﺼﺮﻳﻒ‬

‫ﻳﻼﺣ ﻣﻦ ﺧﻼﻝ ﺍﻟﺸﻜﻞ ﺭﻗ )‪ (1-1‬ﺍﻟ ﺎﺑ ﺃ ﺍﻟﺒﻴﺎﻧﺎ ﻣﺪﺧﻼ ﺍﻟﻨﻈﺎ ﺍﻟﱵ ﻳﺘ ﻋﻠﻴﻬﺎ ﺇﺟﺮﺍﺀ ﺍﻟﻌﻤﻠﻴﺎ‬
‫ﺷﻜﻞ ﺮﺟ ﺎ ﺍﻟﻨﻈ ﺎ ﻭﺍ ﺘﻤﺜﻠ ﺔ‬ ‫ﺍﻟﻼﺯﻣﺔ ﻟﺘﺒﻮﻳﺒﻬﺎ ﻭ ﻤﻴﻌﻬﺎ ﻭﲢﻠﻴﻠﻬﺎ ﻭﻣﻌﺎﳉﺘﻬﺎ ﺇﱃ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﻋﺮ ﻬﺎ‬
‫ﺗﺘﻮﺻﻞ ﻞ ﺍ ﺸ ﻜﻠﺔ‬ ‫ﺣﻞ ﻣﺸﻜﻠﺔ ﻣﺎ‪ .‬ﻓﺎ ﻌﻠﻮﻣﺎ ﺃ‬ ‫ﺑﺎ ﻌﻠﻮﻣﺎ ﺍﻟﻼﺯﻣﺔ ﻟﺰﻳﺎﺩﺓ ﺍ ﻌﺮﻓﺔ ﻟﺪ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ‬
‫ﺗﻌﺎﺩ ﺇﱃ ﺍﻟﻨﻈﺎ ﻟﻴﺘ ﺇﻋﺎﺩﺓ ﻣﻌﺎﳉﺘﻬﺎ ﻭﺗﻌﺎﺩ ﻫﺬﻩ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺮﺗﺒﺔ ﻟﺘﻜﻮ ﺍﻟﻨﻈﺎ ﻋﻦ ﻃﺮﻳ ﺍﻟﺘ ﺬﻳﺔ ﺍﻟﻌﻜ ﻴﺔ ﺍﻟﱵ ﻳﺘ‬
‫ﲑ ﺃﺩﺍﺀ ﺍﻟﻨﻈﺎ ﻣﻦ ﺧﻼﻝ ﻣﺘﺎﺑﻌﺔ ﻭﺗﻮﺟﻴﻪ ﲑ ﺍﻟﻌﻤﻠﻴﺎ ﻓﻴﻪ‪.‬‬ ‫ﺧﻼ ﺎ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠ‬
‫‪ -2-1-1‬ﻧ ـﺮﻳﺔ ﺍﳌﻌــﻠﻮﻣﺎﺕ ‪:‬‬
‫ﺍﻧﺘﺸﺎﺋﻬﺎ ﻟﻠﺮﻳﺎ ﻲ ) ﺷﺎﻧﻦ ‪ (Shannan‬ﻭﺍ ﻬﻨﺪ‬ ‫ﻫﻲ ﻓﺮ ﻣﻦ ﻓﺮﻭ ﻧﻈﺮﻳﺔ ﺍﻻﺗﺼﺎﻝ ﻭﻳﺮﺟﻊ ﺍﻟ ﻞ‬
‫ﻟﻚ ﺍﻟﺘﺎﺭﻳ ﺃ ﻠﻮﺏ ﻟﻘﻴﺎ ﻛﻤﻴ ﺔ ﺍ ﻌﻠﻮﻣ ﺎ‬ ‫ﻋﺎ ‪ .1948‬ﻭﻗﺪ ﻗﺪ‬ ‫ﺍﻟﻜﻬﺮﺑﺎﺋﻲ ) ﻭﻳ ﺮ ‪( weaver‬‬
‫ﻣﻦ ﻗﻴﺎ ﻛﻤﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﲢﺘﻮﻳﻬﺎ ﺭ ﺎﻟﺔ ﻣﻌﻴﻨﺔ‬ ‫ﻧﻈﺮﻳﺔ ﺍﻻﺗﺼﺎﻝ ‪ .‬ﻭﻳﺘﻤﺜﻞ ﺍﻟ ﺮ‬ ‫ﺑﺎ ﺘ ﺪﺍ ﺍﻟﻠﻮ ﺎﺭﻳﺘﻤﺎ‬
‫) ‪(1‬‬
‫ﺍﻷﰐ ‪:‬‬

‫ﺍﻷﻣﺜﻞ ﺎ‪.‬‬ ‫‪ .1‬ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﻃﺮﻳﻘﺔ ﻟﻘﻴﺎ ﻃﺎﻗﺔ ‪ Capacity‬ﻭ ﺎﺋﻞ ﻧﻘﻞ ﺍ ﻌﻠﻮﻣﺎ ﻟﺘ ﺪﻳﺪ ﺍ‬
‫‪ .2‬ﺗﺪﱐ ﺍﻟ ﻮ ﺎﺀ ﲑ ﺍ ﺮ ﻮﺏ ﻓﻴﻬﺎ‪.‬‬
‫ﺍﻟﺮ ﺎﺋﻞ ﻋﻦ ﻃﺮﻳ ﺍ ﺘﺒﻌﺎﺩ ﺍ ﻬﺎﺏ‪.‬‬ ‫ﺣ‬ ‫ﻴ‬ ‫‪.3‬‬

‫) ‪(1‬‬
‫ﻛﺮﻩ ‪41 .‬‬ ‫ﻋﺒﺪ ﺍ ﺎﻟﻚ ﺇ ﺎﻋﻴﻞ ﺣ ﺮ‪ .‬ﻣﺮﺟﻊ ﺒ‬

‫‪19‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻛﻤﺎ ﺪﺭ ﺍ ﺷﺎﺭﺓ ﺇﱃ ﺃ ﺍ ﺸﻜﻼ ﺍﻟﺮﺋﻴ ﻴﺔ ﺍﻟﱵ ﻳﻮﺍﺟﻬﺎ ﺍ ﺎ ﺒﻴﲔ ﻭﺍ ﺩﺍﺭﻳﲔ ﻫﻲ ﺍﺧﺘﻴ ﺎﺭ ﺍ ﻌﻠﻮﻣ ﺎ‬
‫ﻞ ﻣﺜ ﻞ ﻫ ﺬﻩ‬ ‫ﻴﻠﺔ‬ ‫ﻤﻦ ﺍﻟﻜ ﺍ ﺎﺋﻞ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎ ‪ .‬ﻭﺗﻌﺪ ﻧﻈﺮﻳﺔ ﺍ ﻌﻠﻮﻣ ﺎ ﻭ‬ ‫ﺍ ﻼﺀﻣﺔ ﻟﻠﻤ ﺘ ﺪﻣﲔ‬
‫ﺭ ﺎﻟﺔ ﻣﻌﻴﻨ ﺔ‬ ‫ﻗﻴﺎ ﻛﻤﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺷﻜﺎﻟﻴﺔ ﻭ ﻟﻚ ﻭ ﻟﻚ ﻟﺘﻤﺮﻛﺰﻩ ﺣﻮﻝ ﺍ ﺘ ﺪﺍ ﺍﻟﻄﺮﻳﻘﺔ ﺍﻟﺮﻳﺎ ﻴﺔ‬
‫ﻨﺎﺋﻴﺔ ﻭﻟ ﻬ ﻫﺬﻩ ﺍﻟﻨﻈﺮﻳﺔ ﻓﺎ ﺍﻷﻣﺮ ﻳﺘﻄﻠ ﺗﻮ ﻴ ﺍ ﺎﻫﻴ ﺍﻟﱵ ﺗﻨﻄﻮﻱ ﻋﻠﻴﻬ ﺎ ﻧﻈﺮﻳ ﺔ‬ ‫ﻣﻌ ﺍ ﻋﻨﻬﺎ ﺑﻮﺣﺪﺍ‬
‫ﺍ ﻌﻠﻮﻣﺎ ‪.‬‬
‫ﺃﻭﻻ‪ -‬ﻛﻤــﻴﺔ ﺍﳌﻌـﻠﻮﻣﺎﺕ ‪:‬‬
‫ﺬﻱ‬ ‫ﻘﺪﺍﺭ ﺍ ﻌﺮﻓﺔ ﺍﻟﱵ ﺗ ﻴ ﻪ ﺇﱃ ﺍﻟﺸ ﺺ ﻣﺘ‬ ‫ﻞ ﻫﺬﻩ ﺍﻟﻨﻈﺮﻳﺔ ﻣﺮﺗﺒ‬ ‫ﻣﻌ ) ﻛﻤﻴﺔ ﺍ ﻌﻠﻮﻣﺎ (‬
‫ﺣﺎﻟﺔ ﻋﺪ ﺍﻟﺘ ﻛﺪ ﻛﻠﻤﺎ ﺯﺍﺩﺓ ﻛﻤﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﲢﺘﻮﻳﻬﺎ‪.‬‬ ‫ﻴ‬ ‫ﺍﻟﻘﺮﺍﺭ ﻓﺎﻛﻠﻤﺎ ﺯﺍﺩﺓ ﻣﻘﺪﺭﺓ ﺍﻟﺮ ﺎﻟﺔ ﻋﻠ‬
‫ﺼﻴﺺ ﺍ ﻮﺍﺩ‬ ‫ﻭﺟﻮﺩ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺘﺎﺣﺔ ﻟﻠﻌﺎﻣﺔ ﺍﻟﱵ ﺗ ﺮ ﻋﻠ‬ ‫ﻛﻤﺎ ﺃ ﻛﻤﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺗﻌﺪ ﻘﺪﺍﺭ ﺣ‬
‫) ‪(1‬‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﺧﺘﻴﺎﺭ ﺍﻷﻓﺮﺍﺩ ﻟﻼ ﺘﺜﻤﺎﺭﺍ ﺍ ﺎﺻﺔ ﻬﺑ ‪.‬‬
‫ﺛــﺎﻧﻴﺎ‪ -‬ﻗﻴـﻤﺔ ﺍﳌﻌــﻠﻮﻣﺎﺕ ‪:‬‬
‫ﺩﻭﺭ ﺍ ﻌﻠﻮﻣﺎ ﻣﻦ ﺍﻟﺘﻘﻠﻴﻞ ﻣﻦ ﺣﺎﻟﺔ ﻋﺪ ﺍﻟﺘ ﻛﺪ ﻋﻨﺪ ﺍ ﺘ ﻴﺪﻳﻦ ﻣﻨﻬﺎ ﻭﺑﺎﻟﺘ ﺎ‬ ‫ﺗﺘﻤﺜﻞ ﻗﻴﻤﺔ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺃ ﺎ ﺗﺸﻌﺮﻩ ﺑﺎﻟﻘﺪﺭﺓ ﻋﻠ ﺍ ﺎ ﻗﺮﺍﺭ ﺃﻗﻞ ﺮﺭ ﻭﺃﻛﺜﺮ ﻧ ﻌﺎ‪ .‬ﺃﻱ ﺃ ﺎ ﻮ ﺗ ﺩﻱ ﺇﱃ ﺯﻳ ﺎﺩﺓ ﺍﻷﺭﺑ ﺎ‬ ‫ﻳ ﺘﺮ‬
‫) ‪(2‬‬
‫ﺎﺋﺮ ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬ ‫ﻭﺍﻟﺘﻘﻠﻴﻞ ﻣﻦ ﺍ‬
‫ﺎﺋﺮ ﺍﻟﱵ ﻜﻦ ﻨﺒﻬﺎ ﻣﻦ‬ ‫ﺎﻓﻴﺔ ﺍﻟﱵ ﻜﻦ ﺍ ﺼﻮﻝ ﻋﻠﻴﻬﺎ ﻭﺍ‬ ‫ﺍﻷﺭﺑﺎ ﺍ‬ ‫ﻛﻤﺎ ﺇ ﻗﻴﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﺗﺘﻤﺜﻞ‬
‫) ‪(3‬‬
‫ﺧﻼﻝ ﺍ ﺘ ﺪﺍ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ‪.‬‬
‫ﻭ ﻫﺬﺍ ﺍﻟﺼﺪﺩ ﻛﺮ ) ﻣﻄﺮ ﻭ ﺧﺮﻭ ‪ (4)(1996 .‬ﺃ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻷ ﺎ ﻴﺔ ﺍﻟﱵ ﲢﻜ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴ ﺔ‬
‫ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﲢﺘﻮﻳﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺗﻘﻮ ﻋﻠ ﻣﺒﺪﺃﻳﻦ ﺎ‪:‬‬
‫ﺎ ﻮﻳﻪ ﻣﻦ ﻣﻌﻠﻮﻣﺎ ﺗﺰﻳﺪ ﻛﻠﻤﺎ ﺯﺍﺩﺓ ﻗﻴﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻮﺟ ﻮﺩﺓ‬ ‫ﺘ ﺪ ﺍﻟﺘﻘﺮﻳﺮ ﺍ ﺎ‬ ‫‪ -1‬ﺃ ﺍﻟ ﺎﺋﺪﺓ ﺍ ﺪﺩﺓ‬
‫ﻓﻴﻪ‪.‬‬

‫‪210‬‬ ‫)‪ (1‬ﻫﻨﺪﺭﻛ ﻦ ‪ (2005) :‬ﺍﻟﻨﻈﺮﻳﺔ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﺗﺮﲨﺔ ﻛﻤﺎﻝ ﺧﻠﻴ ﺔ ﺃﺑﻮ ﺯﻳﺪ‪ .‬ﺍ ﻜﺘﺒﺔ ﺍﳉﺎﻣﻌﻴﺔ ﺍ ﺪﻳﺜﺔ‪ .‬ﺍ ﻜﻨﺪﺭﻳﺔ‪.‬‬
‫‪28‬‬
‫)‪ (2‬ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ ‪ .‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.‬‬
‫ص‪103‬‬
‫)‪ (3‬ﺣﻜﻤﺔ ﺃﲪﺪ ﺍﻟﺮﺍﻭﻱ‪ (1999) :‬ﺗﻨﻈﻴ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺍ ﻨﻈﻤﺔ‪ :‬ﻧﻈﺮﻳﺔ ﻣﻊ ﺍﻟﺪﺭﺍ ﺔ ﺍﻟﺘﻄﺒﻴﻘﻴﺔ‪ .‬ﺩﺍﺭ ﺍﻟﺜﻘﺎﻓﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪.‬‬
‫)‪ (4‬ﳏﻤﺪ ﻋﻄﻴﺔ ﻣﻄﺮ ﻭ ﺧﺮﻭ ‪ (1996) :‬ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ ﻭﺍﻗﺘﺼﺎﺩ ﺍ ﻌﻠﻮﻣﺎ ﻭﺍ ﻃﺎﺭ ﺍﻟ ﻜﺮﻱ ﻭﺗﻄﺒﻴﻘﺎﺗﻪ ﺍﻟﻌﻠﻤﻴﺔ‪ .‬ﺩﺍﺭ ﺣﻨﲔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪.‬‬
‫ص‪117‬‬

‫‪20‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻗﻴﻤﺔ ﺍﻟﺒﻨﻮﺩ ﺍ ﻜﻮﻧﺔ ﺬﺍ ﺍﻟﺘﻘﺮﻳﺮ ﻭﻳﺘ ﻫﺬﺍ ﻣ ﻦ ﺧ ﻼﻝ‬ ‫‪ -2‬ﺗﺰﻳﺪ ﻗﻴﻤﺔ ﺍﻟﺘﻘﺮﻳﺮ ﺍ ﺎ ﻛﻠﻤﺎ ﺯﺍﺩ ﻣﻌﺪﻝ ﺍﻟﺘ ﲑ‬
‫ﺍ ﺘ ﺪﺍ ﺍ ﻌﺎﺩﻟﺔ ﺍﻟﺮﻳﺎ ﻴﺔ ﺍﻟﱵ ﻭ ﻌﻬﺎ ﺍﻟﻌﺎ ﺍﻟﺮﻳﺎ ﻲ ) ﺷﺎﻧﻦ ( ﻭﺍﻟﱵ ﺗ ﺧﺬ ﺍﻟﺸﻜﻞ ﺍﻟﺘﺎ ‪:‬‬
‫∝ ﺣﻴ ﺃ ‪:‬‬ ‫∝‬
‫= ﺍﻟ ﺎﺋﺪﺓ ﺍ ﻘﻘﺔ ﺘ ﺪ ﺍﻟﺘﻘﺮﻳﺮ‪.‬‬
‫= ﻗﻴﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺘﻮﻱ ﻋﻠﻴﻬﺎ ﺍﻟﺘﻘﺮﻳﺮ‪.‬‬
‫= ﻣﻌﺪﻝ ﺍﻟﺘ ﲑ ﺍﻟﻘﻴﻤﺔ ﺍ ﺎﻟﻴﺔ‪.‬‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺣﻮﻝ ﺣﺪ ﻣﻌﲔ ﺗﻨﺎ ﺒﺎ ﻋﻜ ﻴﺎ ﻣﻊ ﺩﺭﺟﺔ ﺍﺣﺘﻤ ﺎﻝ‬ ‫ﻗﻴﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﻭﺗﺘﻨﺎ‬
‫ﺻﻮﺭﺓ‬ ‫ﺣﺪﻭ ﻫﺬﺍ ﺍ ﺪ ﻣﻦ ﻗﺒﻞ ﻣ ﺘ ﺪﻣﻴﻪ ﻗﺒﻞ ﻭﺻﻮﻝ ﺍﻟﺘﻘﺮﻳﺮ ﺇﻟﻴﻪ ﻭ ﻜﻦ ﺜﻴﻞ ﺩﺍﻟﺔ ﺷﺎﻧﻦ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫ﺑﻴﺎﻧﻴﺔ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬
‫ﻧﺘﻴﺠﺔ ﻣﻌﻠﻮﻣﺎﺕ ﺍﻟﺘﻘﺮﻳﺮ ﺍﳌﺎﱄ ) (‬

‫ﺩﺭﺟﺔ ﺍﺣﺘﻤﺎﻝ ﺣﺪﻭ ﺍﳊﺪ ) (‬

‫ﺷ ﻞ ﺭﻗﻢ )‪ (2-1‬ﺑ ﺍﻟﻌ ﻗﺔ ﺑ ﻗﻴﻤﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻟﺘﻘﺮﻳﺮ ﺍﳌﺎﱄ ﻭﺩﺭﺟﺔ ﺍﺣﺘﻤﺎﻝ ﺣﺪﻭ ﺍﳊﺪ‬
‫ﺍﳌﺼﺪﺭ ‪) :‬ﻡ ‪. .‬ﻣﻄﺮ ﻭ ﺧﺮﻭﻥ ‪(121 .1996 .‬‬

‫ﺔ ﺍﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﻓﻬﻲ ﺗﻌﺪ ﻋﻨﺼﺮ ﺭﺑ ﻭﺗﻨ ﻴ ﺑﲔ‬ ‫ﺃﻱ ﻣ‬ ‫ﻭﺗﻌﺪ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺜﺎﺑﺔ ﺣ ﺮ ﺍﻷ ﺎ‬
‫ﺔ ﻭﺍ ﺘ ﻴﺪﻳﻦ ﻣﻦ ﻋﻤﻠﻴﺔ ﺍ ﺎ‬ ‫ﻋﻤﻞ ﺍ‬ ‫ﺔ ﻭﺗﻌﺪ ﺜﺎﺑﺔ ﻭ ﻴﻠﺔ ﺍﺗﺼﺎﻝ ﺑﲔ ﺮﻳﺎ‬ ‫ﺗﻨﻈﻴﻤﺎ ﻭﻓﺮﻭ ﺍ‬
‫ﺍﻟﻘﺮﺍﺭﺍ ‪ .‬ﺇ ﺍ ﺃ ﺟﻮﺩﺓ ﺃﻱ ﻗﺮﺍﺭ ﻳﻌﺘﻤﺪ ﺃﺻﻼ ﻋﻠ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻘﺪﻣﺔ ﻭﻣﻦ ﺟﻬﺔ ﺃﺧﺮ ﻓ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍ ﺎ ﺒﻴﺔ ﻫﻲ ﺣﻠﻘﺔ ﺍﻟﻮﺻﻞ ﺑﲔ ﺍ ﻨﺸ ﺓ ﻭﺍ ﺘ ﻴﺪ ﺍ ﺎﺭﺟﻲ‪.‬‬

‫‪21‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ -3-1-1‬ﺃ ـﻴﺔ ﺍﳊﺼـﻮﻝ ﻋﻠﻰ ﺍﳌﻌـﻠﻮﻣﺎﺕ‪:‬‬

‫ﺍ ﺼﻮﻝ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ ﺃ ﺎ ﻲ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻭﲢ ﲔ ﺍﻷﺩﺍﺀ ﻣﻦ ﺧﻼﻝ ﻣﻘﺎﺭﻧﺔ ﺃﺩﺍﺀ ﺍ ﻨﺸ ﺓ ﻮﺍﺀ ﻛﺎ‬
‫ﳏﻴ ﺗﻨﺎﻓ ﻲ ﺇ ﺎﻓﺔ‬ ‫ﺔ ﺗﻨﺸ‬ ‫ﺍ ﻤﺎ ﻠﺔ ﺑﺎﻋﺘﺒﺎﺭ ﺍ‬ ‫ﺎ‬ ‫ﻟﻚ ﺩﺍﺧﻞ ﻟﻠﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺃﻭ ﻤﻦ ﺍ‬
‫)‪(1‬‬
‫ﻟﺬﻟﻚ ﻓﻬﻲ ﺜﻞ‪:‬‬

‫ﻧﻮﻋﻴﺔ ﺍﻟﻘﺮﺍﺭﺍ ﻭﻣ ﺘﻮ ﲢﻘﻴ ﺍﻟﻨﺘﺎﺋ ﺍ ﻨﺘﻈﺮﺓ‪.‬‬ ‫ƒ ﺍ ﻨﺘ ﺍﻟﺬﻱ ﻳﺮﻓﻊ ﻣﻦ ﺩﺭﺟﺔ ﺍﻟﻴﻘﲔ‬

‫ﺍ ﺘﺎﺣﺔ ﻭﺍﻟﺒﺪﻳﻠﺔ ﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭ ﻗﺒﻞ‬
‫ﺍﻷﰐ‪-:‬‬
‫ﻌﺮﻓﺔ ﺍﻟ ﺮ‬ ‫ƒ ﺗ ﺩﻱ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭ ﻴ ﺔ ﺭﻓﻊ ﺍﻟﻮﻋﻲ ﺍ ﻌﺮ‬
‫ﺍﺧﺘﻴﺎﺭﻫ ﻟ ﺮﺻﺔ ﻭﺍﺣﺪﺓ‪.‬‬
‫ﺘﻮ ﺍﻷﺩﺍﺀ‪.‬‬ ‫ƒ ﺗ ﺩﻱ ﺍ ﻌﻠﻮﻣﺎ ﻭ ﻴ ﺔ ﺗﻘﻴﻴﻤﻴﻪ‬
‫‪ -4-1-1‬ﻣﺼـﺎﺩﺭ ﺍﳊﺼـﻮﻝ ﻋﻠﻰ ﺍﳌﻌـﻠﻮﻣﺎﺕ‪:‬‬
‫ﻣﺎ ﺃﺷﺎﺭ ﺇﻟﻴﻬﺎ ﺍﻟﻜﺎﺗ )ﺍﻟ ﻠﻄﺎ ‪ (2)(2006‬ﺗﺘﻤﺜﻞ‬ ‫ﺇ ﺃﻫ ﻣﺼﺎﺩﺭ ﺍ ﻌﻠﻮﻣﺎ ﺣ‬
‫ﺍﳌﺼـﺎﺩﺭ ﺍﻟﻮﺛﺎﺋﻘـﻴﺔ ﻭﺍﳌﺼـﺎﺩﺭ ﺍﻟﺸﻔـﻬﻴﺔ‪:‬‬ ‫‪.1‬‬

‫ﻠﺔ ﺑ ﻱ ﺷﻜﻞ ﻣﻦ ﺃﺷﻜﺎﻝ ﺍﻟﺘﻮ ﻴ ‪.‬‬ ‫ﺃ( ﺍﳌﺼـﺎﺩﺭ ﺍﻟﻮﺛﺎﺋﻘـﻴﺔ‪ :‬ﻭﺗﻜﻮ ﻣﻜﺘﻮﺑﺔ ﺃﻭ ﻣ‬
‫ﺏ( ﺍﳌﺼـﺎﺩﺭ ﺍﻟﺸﻔﻬـﻴﺔ‪ :‬ﻛﺎ ﻨﺎﻗﺸﺎ ﺑﲔ ﺍﻟﺰﻣﻼﺀ ﻭﺍﻟﻠﻘﺎﺀﺍ ﺍﳉﺎﻧﺒﻴﺔ ﻭﺍ ﺮﺍ ﻭﺍﻻﺟﺘﻤﺎﻋﺎ ‪.‬‬
‫ﺍﳌﺼـﺎﺩﺭ ﺍ ﻭﻟـﻴﺔ ﻭﺍﳌﺼـﺎﺩﺭ ﺍﻟ ﺎﻧﻮﻳﺔ‪:‬‬ ‫‪.2‬‬

‫ﺃ(‪ -‬ﺍﳌﺼﺎﺩﺭ ﺍ ﻭﻟﻴﺔ‪ :‬ﻭﻫﻲ ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟﱵ ﻳﺘ ﲨﻌﻬﺎ ﻋﻨﺪ ﺍ ﺎﺟﺔ ﺇ ﻴﺎ ﻣﻦ ﻣﺼﺪﺭﻫﺎ ﺍﻷﺻﻠﻴﺔ ﺃﻭ ﻣﻨﺒﻌﻬﺎ ﺍﻷ ﺎ ﻲ‬
‫ﻭﺍ ﻘﺎﺑﻠﺔ ﻭﺍ ﻼﺣﻈﺔ ﻭﺍﻟﺘ ﺮﺑﺔ‬ ‫ﻭﺍﻟﻮ ﺎﺋﻞ ﺍ ﻴﺪﺍﻧﻴﺔ ﻣﺜﻞ‪ :‬ﺍﻻ ﺘﺒﻴﺎ‬ ‫ﺑﺎ ﺘ ﺪﺍ ﺍﻟﻄﺮ‬
‫ﻭﺍﻻﺧﺘﺒﺎﺭ‪.‬‬
‫ﺍﻟﱵ ﻳﺘ ﻧﺸﺮﻫﺎ ﻣﻦ ﲑ ﻣﺼﺎﺩﺭﻫﺎ ﺍﻷﺻﻠﻴﺔ ﻛﻤﺎ ﻫﻲ ﺃﻭ ﺑﻌﺪ‬ ‫(‪ -‬ﺍﳌﺼﺎﺩﺭ ﺍﻟ ﺎﻧﻮﻳﺔ‪ :‬ﻭﻫﻲ ﻋﺒﺎﺭﺓ ﻋﻦ ﺍﻟﺒﻴﺎﻧﺎ‬
‫ﻭﺍ ﻮ ﻮﻋﺔ ﻣﻌﺎﺟ‬ ‫ﺍﻟﻜﺘ‬ ‫ﺇﺟﺮﺍﺀ ﻋﻠﻴﻬﺎ ﺍ ﻌﺎﳉﺔ ﻭﻣﻦ ﻫﺬﻩ ﺍ ﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﻮﺟﻮﺩﺓ‬
‫ﺍ ﻼ ﺍ ﺘ ﺼﺼﺔ‪.‬‬ ‫ﺍﻟﻨﺸﺮﺍ‬ ‫ﺍﻟﺘﺮﲨﺔ ﻭﺍﻟﺪﻭﺭﻳﺎ‬

‫ﻞ ﻋﺪ ﺍﻟﺘﻤﺎ ﻞ ﺃ ﻌﻠﻮﻣﺎﰐ‪ .‬ﺭ ﺎﻟﺔ ﻣﺎﺟ ﺘﲑ ﲑ ﻣﻨﺸﻮﺭﺓ ﻛﻠﻴﺔ ﺍﻟﻌﻠﻮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻋﻠﻮ ﺍﻟﺘ ﻴﲑ‪ .‬ﺟﺎﻣﻌﺔ‬ ‫ﺔ‬ ‫)‪ (1‬ﻋﺎﺋﺸﺔ ﻃﺎ ﲔ ‪ (2005) :‬ﺍﻟﺘﻘﻴﻴ ﺍ ﺎ ﻟﻠﻤ‬
‫ﻓﺮﺣﺎ ﻋﺒﺎ – ﻄﻴ ‪ -‬ﺍﳉﺰﺍﺋﺮ‪22 .‬‬
‫ﺩﻭﺍﻭﻳﻦ ﺍﻟﻮﺯﺍﺭﺍ ﺑﺎﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ ﺭ ﺎﻟﺔ ﻣﺎﺟ ﺘﲑ ﲑ ﻣﻨﺸﻮﺭﺓ‬ ‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺍ ﺩﺍﺭﻳﺔ‬ ‫)‪ (2‬ﺧﺎﻟﺪ ﺻﺎ ﻋﻠ ﺍﻟ ﻠﻄﺎ ‪ (2006) :‬ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺃ ﺮﻫﺎ‬
‫ﻛﻠﻴﺔ ﺍﻟﺘ ﺎﺭﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺟﺎﻣﻌﺔ ﺻ ﺎﺀ ﺍﻟﻴﻤﻦ‪32 ..‬‬

‫‪22‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ .3‬ﺍﳌﺼـﺎﺩﺭ ﺍﻟﺪﺍﺧﻠـﻴﺔ ﻭﺍﳌﺼـﺎﺩﺭ ﺍﳋـﺎﺭﺟﻴﺔ‪:‬‬

‫ﻭﺍﻷﻋﻤﺎﻝ‬ ‫ﺍ ﻨﻈﻤﺔ ﻧﺘﻴ ﺔ ﺍﻟﺘﺼﺮﻓﺎ‬ ‫ﺍﻟﱵ ﺗﺘ ﻤﻊ ﻟﺪ‬ ‫ﺃ(‪ -‬ﺍﳌﺼﺎﺩﺭ ﺍﻟﺪﺍﺧﻠﻴﺔ‪ :‬ﻭﻫﻲ ﻋﺒﺎﺭﺓ ﻋﻦ ﺍﻟﺒﻴﺎﻧﺎ‬
‫ﻭﺍﻟﺘ ﺎﻋﻼ ﺍﻟﺪﺍﺧﻠﻴﺔ‪.‬‬
‫ﻋﻦ ﺍ ﻴ ﺍ ﺎﺭﺟﻲ ﻟﻠﻤﻨﻈﻤﺔ ﻭﺗﻌﺘ ﻗﻮﺍﻧﲔ ﺍﻟﺪﻭﻟﺔ ﻭﻣﺘﻄﻠﺒﺎ‬ ‫ﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﺏ(‪ -‬ﺍﳌﺼﺎﺩﺭ ﺍﳋﺎﺭﺟﻴﺔ‪ :‬ﻭﺗﺘﻤﺜﻞ‬
‫ﻣﻦ ﺃﻫ ﻣﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﺍﻟﻌﻤﻼﺀ ﻭﺍ ﺘﺜﻤﺮﻳﻦ ﻭﺩﺭﺟﺔ ﺍ ﻨﺎﻓ ﺔ ﻭﻃﺒﻴﻌﺔ ﺍﻟﻨﺸﺎ‬
‫ﺍ ﺎﺭﺟﻴﺔ‪.‬‬
‫ﻣﻦ‬ ‫ﺍﻟﻘﺎﺭﺍ‬ ‫ﺃ ﻴﺔ ﺍﻻﺗﺼﺎﻻ ﺑﲔ ﺘﻠ‬ ‫ﻭﻣﻊ ﺗﺰﺍﻳﺪ ﺍﻻ ﺎﻩ ﻮ ﲢﻮﻳﻞ ﺍ ﻨﺘ ﺃ ﻌﻠﻮﻣﺎﰐ ﺇﱃ ﺧﺪﻣﺔ ﺯﺍﺩ‬
‫ﻣﻦ‬ ‫ﺗﻘﻮ ﺍ ﻨﻈﻤﺔ ﲜﻤﻊ ﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﻣﺜﻞ ﺷﺒﻜﺔ ﺍ ﻧﺘﺮﻧﺖ‪ .‬ﺣﻴ‬ ‫ﺮﻳﻌﺔ ﻟﻨﻘﻞ ﻭﺗﺒﺎﺩﻝ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺧﻼﻝ ﺗﺒ ﻃﺮ‬
‫ﻟﻠ ﻤﻴﻊ ﺗﺪﺍﻭ ﺎ‬ ‫ﻣﺼﺎﺩﺭﻫﺎ ﻭﻣﻌﺎﳉﺘﻬﺎ ﻭﺗﻨﻈﻴﻤﻬﺎ ﻭ ﻬﻴﺰﻫﺎ ﻭﺗﻌﺮ ﻬﺎ ﻋﻠ ﻣﻮﺍﻗﻊ ﺷﺒﻜﺔ ﺍ ﻧﺘﺮﻧﺖ ﻟﻴﺘ‬ ‫ﺘﻠ‬
‫ﻭﺍﻻ ﺘ ﺎﺩﺓ ﻣﻨﻬﺎ‪.‬‬
‫‪ -2-1‬ﺟـﻮﺩﺓ ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﳌـﺤﺎﺳـﺒﻴﺔ ‪:‬‬
‫) ‪(1‬‬
‫ﺍﳉﻮﺩﺓ ‪ Quality‬ﻛﻤﺼﻄﻠ ﻣﺸﺘ ﻣﻦ ﻛﻠﻤﺔ ﻻﺗﻴﻨﻴﺔ ‪ .Qualies‬ﻳﻘﺼﺪ ﻃﺒﻴﻌﺔ ﺍﻟﺸﻲﺀ ﻭﺩﺭﺟﺔ ﺻﻼﺣﻴﺘﻪ‪.‬‬
‫ﻛﻤﺎ ﻋﺮﻓﺖ ﺍﳉﻮﺩﺓ ﺑ ﺎ ﺗﺮﺗﺒ ﺑ ﻧﺎﻣ ﻳﺘ ﻤﻦ ﺍﻟﺘﺸﺪﻳﺪ ﻋﻠ ﺍ ﺮﺟﺎ ﺍﻟﻨﻬﺎﺋﻴﺔ ﻟﻨﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬
‫) ‪(2‬‬
‫ﺍﻷﺩﺍﺀ ﻭﻭ ﻊ ﺍﻟﺸﻲﺀ ﺍ ﺮﺍﺩ ﲢﻘﻴﻘﻪ‪.‬‬ ‫ﻋﻦ ﻃﺮﻳ ﺍ ﺪ ﻣﻦ ﺍﻟﻌﻴﻮﺏ‬
‫ﺍ ﺎ ﺒﻴﺔ ﻭﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻮﺍﺟ‬ ‫ﻬﺑﺎ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺼﺎﺋﺺ ﺍﻟﱵ ﺗﺘ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺗﺘﻤﺜﻞ‬ ‫ﻭ ﺃ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍ ﺎ ﺒﻴﺔ‪ .‬ﻭﻳ ﺩﻱ ﲢﺪﻳﺪ ﻫﺬﻩ ﺍ ﺼﺎﺋﺺ ﺇﱃ ﻣ ﺎﻋﺪﺓ ﺍ ﻮﻟﲔ ﻋﻨﺪ ﺇﻋﺪﺍﺩ‬ ‫ﺍ ﺘ ﺪﺍﻣﻬﺎ ﻟﺘﻘﻴﻴ ﻧﻮﻋﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻦ ﺟﻬﺔ ﻭ ﺗﻘﻴﻴ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻨﺘ ﻣﻦ ﺗﻄﺒﻴﻘﺎ ﳏﺎ ﺒﻴﺔ ﺑﺪﻳﻠﺔ ﻭ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﻣﺎ‬
‫) ‪(3‬‬
‫ﻳﻌﺪ ﺮﻭﺭﻱ ﻭﻣﺎ ﻻ ﻳﻌﺪ ﻛﺬﻟﻚ ﻣﻦ ﺟﻬﺔ ﺃﺧﺮ‬
‫ﻛﻤﺎ ﺗﻌﺪ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻛﻤﻌﻴﺎﺭ ﻜﻦ ﻋﻠ ﺃ ﺎ ﺔ ﺍ ﻜ ﻋﻠ ﻣﺪ ﲢﻘﻴ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﺍﻟﻘﻴﺎ ﻭ ﺍ ﻓﺼﺎ ﺍ ﺎ‬ ‫ﻷﻫﺪﺍﻓﻬﺎ ﻛﻤﺎ ﻜﻦ ﺍ ﺘ ﺪﺍﻣﻬﺎ ﻛ ﺎ ﻟﻠﻤ ﺎ ﻠﺔ ﺑﲔ ﺍﻷ ﺎﻟﻴ ﺍ ﺎ ﺒﻴﺔ ﻟ ﺮ‬

‫ﻠﺔ ﺍ ﻨﺼﻮﺭﺓ ﺍ ﻠﺪ ﺍﻷﻭﻝ ﺍﻟﻌﺪﺩ‬ ‫ﺍ ﻨﻈﻤﺎ ﺍﻟﻌﺮﺑﻴﺔ‪ .‬ﺭ ﻳﺔ ﻣ ﺘﻘﺒﻠﻴﺔ‬ ‫)‪ (1‬ﻧﺰﺍﺭ ﻋﺒﺪ ﺍ ﻤﻴﺪ ﺍﻟﺒﺎﺭﻭﻱ ‪ (2000) :‬ﻣ ﺘﻠﺰﻣﺎ ﺍﳉﻮﺩﺓ ﺍﻟﺸﺎﻣﻠﺔ ﺃﻭ ﺇﻣﻜﺎﻧﻴﺔ ﺗﻄﺒﻴﻘﻬﺎ‬
‫ﺍﻷﻭﻝ ﺟﺎﻣﻌﺔ ﺍ ﻨﺼﻮﺭﺓ ﺑ ﺪﺍﺩ ﺍﻟﻌﺮﺍ ‪88 . .‬‬
‫‪152‬‬ ‫)‪ (2‬ﺍ ﻤﻊ ﺍﻟﻌﺮ ﻟﻠﻤ ﺎ ﺒﲔ ﺍﻟﻘﺎﻧﻮﻧﻴﲔ‪ (2003):‬ﺍ ﺎ ﺒﺔ ﺍﻷ ﺎ ﻴﺔ ﻭﺇﻋﺪﺍﺩ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺎﻟﻴﺔ‪ .‬ﺍ ﻄﺎﺑﻊ ﺍ ﺮﻛﺰﻳﺔ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪.‬‬
‫)‪(3‬‬
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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺗﺮﺷﻴﺪ ﻗﺮﺍﺭﺍ ‪ .‬ﺃﻱ‬ ‫ﺎﻋﺪﺓ ﺍ ﺘ ﺪﻣﲔ ﺍﻟﺮﺋﻴ ﲔ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺎ ﻳﺘﻴ ﺍﺧﺘﻴﺎﺭ ﺃﻛﺜﺮ ﺍ ﻌﻠﻮﻣﺎ ﻓﺎﺋﺪﺓ‬
‫)‪(1‬‬
‫ﺎﻝ ﺗﺮﺷﻴﺪ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺃ ﺍ ﻌﻠﻮﻣﺎ ﺍﳉﻴﺪﺓ ﻫﻲ ﺍ ﻌﻠﻮﻣﺎ ﺍﻷﻛﺜﺮ ﺇﻓﺎﺩﺓ‬
‫ﻛﻤﺎ ﺪ ﺃ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺜﻞ ﻛﻞ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻜﻤﻴﺔ ﻭ ﲑ ﺍﻟﻜﻤﻴﺔ ﺍﻟﱵ ﺺ ﺍﻷﺣﺪﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻘﺪﻣﺔ ﻟﻠ ﻬﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍﻟﱵ ﺗﺘ ﻣﻌﺎﳉﺘﻬﺎ ﻭﺍﻟﺘﻘﺮﻳﺮ ﻋﻨﻬﺎ ﺑﻮﺍ ﻄﺔ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫)‪(2‬‬
‫ﺧﻄ ﺍﻟﺘﺸ ﻴﻞ ﻭﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺘ ﺪﻣﺔ ﺩﺍﺧﻠﻴﺎ‪.‬‬
‫ﻴﻠﻬﺎ‬ ‫ﻭﺗ‬ ‫ﺗ ﺬﻳﺘﻪ ﺑﺎﻟﺒﻴﺎﻧﺎ‬ ‫ﺍﻟﺬﻱ‬ ‫ﺍ ﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺑ ﺎ ﻧﺘﺎ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭﻗﺪ ﻋﺮﻓﺖ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺃﺩﺍﺭﺓ‬ ‫ﺗﻜﻮ ﺍﻟ ﺎﻳﺔ ﻣﻨﻬﺎ ﺜﺎﺑﺔ ﺍ ﺮ ﻟ ﺩﺍﺭﺓ ﻻ ﺘ ﺪﺍﻣﻬﺎ‬ ‫ﺷﻜﻞ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ‬ ‫ﻌﺎﳉﺘﻬﺎ ﻭﺇﺧﺮﺍﺟﻬﺎ‬
‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻼﺯﻣﺔ ﻟﻠﺘ ﻄﻴ ﻭﺍﻟﺘﻮﺟﻴﻪ‬ ‫ﻓﻌﺎﻟﻴﺔ ﺍ ﺩﺍﺭﺓ ﻋﻠ ﻣﺪ ﺗﻮﻓﺮ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻣﺸﺎﺭﻳﻌﻬﺎ ﻛﻤﺎ ﺗﺘﻮﻗ‬
‫)‪(3‬‬
‫ﻭﺍﻟﺮﻗﺎﺑﺔ‪.‬‬
‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍﻟﻨﻈﺮ ﺣﻮﻝ ﻧﻮﻋﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭﺟﻬﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺗﻈﻬﺮ ﺗﺒﺎﻳﻦ‬ ‫ﺍﻟ ﺎﺑﻘﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﺃ ﺍﻟﺘﻌﺎﺭﻳ‬
‫ﺑﺘﺒﺎﻳﻦ ﺍ ﺪ ﻣﻦ ﺇﻧﺘﺎﺟﻬﺎ ﻭﻛﺬﻟﻚ ﻧﻮ ﺍﻟﻘﺮﺍﺭﺍ ﺍ ﺮﺍﺩ ﺍ ﺎ ﻫﺎ ﻮﺍﺀ ﻛﺎ ﻟﻚ ﺩﺍﺧﻠﻴﺎ ﺃﻭ ﺧﺎﺭﺟﻴﺎ‪.‬‬
‫ﻛﺜﲑ ﻣﻦ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺃﺻﺒ ﻣﺘﺪﺍﻭﻻ ﺑﺸﻜﻞ ﻭﺍ ﻊ‬ ‫ﺎﻝ ﻣﻬﻨﺔ ﺍ ﺎ ﺒﺔ ﺪ ﺃ ﻣﺼﻄﻠ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭ‬
‫ﺘﻠ ﺔ ﺑﺸﻜﻞ‬ ‫ﺍﻟﱵ ﺗﺮ ﺃﻧﻪ ﻣﻦ ﺍﻟ ﺮﻭﺭﻱ ﺍﻟﻨﻈﺮ ﺇﱃ ﺍ ﺎ ﺒﺔ ﻣﻦ ﺃﺑﻌﺎﺩ ﻣﺘﻨﻮﻋﺔ ﻭ ﺎﻻ‬ ‫ﻭﺍﻷﲝﺎ‬ ‫ﺍﻷﺩﺑﻴﺎ‬
‫ﺍ ﺍ ﺼﺎﺩﺭ ﺍ ﺘﻠ ﺔ ﻫﻲ ﺍﻟﱵ ﺗﺸﻜﻞ ﺍ ﺎﺩﺓ ﺍ ﻴﺔ ﺍﻟﱵ ﻜﻦ ﺍﻟﺘﻌﺎﻣﻞ ﻣﻌﻬﺎ ﲢﻠﻴﻼ ﻭﺗ ﲑﺍ‬ ‫ﻣﺘﻜﺎﻣﻞ ﻓﺎ ﻌﻠﻮﻣﺎ‬
‫)‪(4‬‬
‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺜﻞ ﺍ ﻌﻄﻴﺎ ﺍﻟﱵ ﺗ ﻴﺪ‬ ‫ﺷﻜﻞ ﻣﻌﻠﻮﻣﺎ‬ ‫ﻌﺎﳉﺘﻬﺎ ﻭﺇﺧﺮﺍﺟﻬﺎ‬ ‫ﻭﺷﺮﺣﺎ ﻭﻭﺻ ﺎ‬
‫ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﺎ ﻭﺇﻧﻪ ﻣﻦ ﺍﻟ ﺮﻭﺭﻱ ﺍﻟﺘﻄﺮ‬ ‫ﻭﻧ ﺘﻨﺘ ﻫﻨﺎ ﺃ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺗﺘﻤﺜﻞ‬
‫ﻋﻄﺎﺀ ﺔ ﺗﺎﺭ ﻴﺔ ﺣﻮﻝ ﺧﺼﺎﺋﺼﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ﻣﻦ ﺧﻼﻝ ﺇ ﻬﺎﻣﺎ ﺍﻟﺒﺎﺣﺜﲔ ﻭﺍ ﻌﺎﻫﺪ ﻭﺍﳉﻤﻌﻴﺎ ﺍ ﻬﻨﻴﺔ ﺍﻟﱵ ﺗﻨﺸ‬
‫ﻫﺬﺍ ﺍ ﺎﻝ‪.‬‬
‫ﻳﺘ ﺍﻟﺘﻄﺮ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻭﺍﻟﻘﻴﻮﺩ ﺍ ﺘﻌﻠﻘﺔ ﻬﺑﺎ ﻓ ﻮ‬ ‫ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﺃﻣﺎ ﺑﺎﻟﻨ ﺒﺔ ﻟﺘﻘ ﻴﻤﺎ‬
‫ﺍﻟﺜﺎﱐ ﻣﻦ ﻫﺬﺍ ﺍﻟ ﺼﻞ‪.‬‬ ‫ﺍﺒ‬ ‫ﺇﻟﻴﻬﺎ ﺑﺸﻲﺀ ﻣﻦ ﺍﻟﺘ ﺼﻴﻞ‬

‫‪144‬‬ ‫)‪ (1‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ‪ (1990):‬ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ‪ .1 .‬ﺍ ﺍﻟ ﻼ ﻞ ﻟﻠﻄﺒﺎﻋﺔ ﻭﺍﻟﻨﺸﺮ‪ .‬ﺍﻟﻜﻮﻳﺖ ‪.‬‬
‫)‪ (2‬ﻋﻠﻲ ﺇﺑﺮﺍﻫﻴ ﺣ ﻦ ﺃﻟﻜﺒ ﻲ‪ (2004) :‬ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻷﻋﺘﻤﺎﺩ ﺃ ﻠﻮﺏ ﺍﻟﺘ ﲔ ﺍ ﺘﻤﺮ )ﺍﻟﻜﺎﻳﺰ ( ﻟﻠﻤﻨﺸ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺭ ﺎﻟﺔ ﻣﺎﺟ ﺘﲑ ﲑ ﻣﻨﺸﻮﺭﺓ‬
‫ﺟﺎﻣﻌﺔ ﺍ ﻮﺻﻞ ﺍﻟﻌﺮﺍ ‪50 . -‬‬
‫)‪ (3‬ﻋﺒﺪ ﺍ ﺎﻟﻚ ﻋﻤﺮ ﺯﻳﺪ‪ (1987):‬ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ ﺍ ﺘﻤﻊ ﺍ ﻼﻣﻲ‪ :‬ﺍﳉﺰﺀ ﺍﻷﻭﻝ ﺍ ﻃﺎﺭ ﺍﻟﺘﺎﺭ ﻲ ﻟﻠﻤ ﺎ ﺒﺔ‪ . 1 .‬ﻋﻤﺎ ‪.‬ﺍﻷﺭﺩ ‪1 .‬‬
‫)‪ (4‬ﺍ ﻤﻊ ﺍﻟﻌﺮ ﻟﻠﻤ ﺎ ﺒﲔ ﺍﻟﻘﺎﻧﻮﻧﻴﲔ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪153 . .‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻭﺃ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺒﺎﺣﺜﲔ ﺍ ﺭﺧﲔ ﻭﺍ ﻬﺘﻤﲔ ﺑﻨﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ ﻳﺮﻭ ﺃ ﻧﺸ ﺓ ﺍﻟ ﻠ ﺔ ﺍﻟﻨﻈﺮﻳﺔ ﻟﻠﻤ ﺎ ﺒﺔ ﻣﻦ‬
‫ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻌﻠﻤﻴﺔ ﺑﺪﺍﺀ ﺑﺪﺭﺍ ﺔ )‪ (Patton‬ﻋﺎ ‪ 1922‬ﻭﺍﻟﱵ ﺍﺷﺘﻤﻠﺖ ﻋﻠ ﻛﺜﲑ ﻣﻦ ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ‬
‫ﺃ ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ ﻗﺪ ﻧﺸ ﺓ ﺑﺪﺍﻳﺔ ﺍﻟ ﺘﲔ ‪.(1).‬‬ ‫ﻋﻠﻴﻬﺎ ﻭﻳﺮ ﺍﻟﺒﻌ‬
‫ﺇﻃﺎﺭ ﻧﻈﺮﻱ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﻠﻘﺔ ﺑﺘ ﻤﻴﻊ ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ ﻋﺎﻣﺎ‬ ‫ﺍﻟﺪﺭﺍ ﺎ‬ ‫ﻭﻗﺪ ﺗﻌﺪﺩ‬
‫ﻭﺍﺣﺪ ﻭﺃﻭﻝ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺎ ﻫﻲ ﺍﻟﺪﺭﺍ ﺔ ﺍﻟﱵ ﻗﺎ ﻬﺑﺎ ﻛﻞ ﻣﻦ )‪ (MaurICe Moonits 1961‬ﻭ ) ﲑﺍﻭ‬
‫ﺎﻝ ﺻﻴﺎ ﺔ ﺇﻃﺎﺭ ﻋﺎ ﻟﻠﻤ ﺎ ﺒﺔ ﻭ ﺘﻠ‬ ‫ﻭﻣﻨﺘﺰ ‪ (1966‬ﻭﺗﻌﺘ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻣﻦ ﺃﻭﺍﺋﻞ ﺍﻟﺪﺭﺍ ﺎ ﺍ ﺘﻌﻠﻘﺔ‬
‫ﻋﻠ ﻣﺎ ﻫﻮ‬ ‫ﻫﺬﺍ ﺍ ﺎﻝ ﻷ ﺎ ﺗﺮﻛﺰ ﻋﻠ ﻣﺎ ﻳﻨﺒ ﻲ ﺃ ﺗﻜﻮ ﻋﻠﻴﻪ ﺍ ﺎ ﺒﺔ ﻭﻟﻴ‬ ‫ﻋﻤﺎ ﻋﺪﺍﻫﺎ ﻣﻦ ﺍﻟﺪﺭﺍ ﺎ‬
‫)‪(2‬‬
‫ﻗﺎﺋ ‪.‬‬
‫ﻋﻠ ﺍﻻﺗﺼﺎﻝ‬ ‫ﻋﺎ ‪ 1966‬ﺑﺪﺭﺍ ﺔ ﺭﻛﺰ‬ ‫ﻛﻤﺎ ﻗﺎﻣﺖ ﺍﳉﻤﻌﻴﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ ﻟﻠﻤ ﺎ ﺒﲔ )‪(AAA‬‬
‫ﻭﻗﺪ ﻗ ﻤﺘﻬﺎ ﺇﱃ ﻣﻌﺎﻳﲑ ﻟﻠﻤﻌﻠﻮﻣﺎ ﻭﺍﺷﺘﻤﻠﺖ ﻫﺬﻩ ﺍ ﻌﺎﻳﲑ ﺍ ﻼﺋﻤﺔ ﻭﺍﻟﺘ ﻴﺰ ﻭﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﺘ ﻘ ﻭﺍﻟﻘﻴﺎ‬ ‫ﺍ ﺎ‬
‫ﻭﺍﻟﺜﺒﺎ ‪ .‬ﻭﻧﺘﻴ ﺔ ﻟﻠﻘﺼﻮﺭ ﺍﻟﺬﻱ ﻣﻴﺰ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻗﺎ‬ ‫ﻭﺍﻟﻮ ﻮ‬ ‫ﻭﻣﻌﺎﻳﲑ ﺍﻻﺗﺼﺎﻝ ﻭﺍﻟﺘﻮﺍﺻﻞ ﺍ ﻓﺼﺎ ﺍ ﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻤﻦ ﳏﺎﻭﻟﺔ ﻭ ﻊ ﺃﻃﺎﺭ ﻓﻜﺮﻱ‬ ‫ﺍﻟﻌﺎ ﺑﺪﺭﺍ ﺔ ﻟﺘ ﺪﻳﺪ ﺃﻫﺪﺍ‬ ‫ﻧ‬ ‫ﻠ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ‬
‫ﺍ ﺎ ﺒﻴﺔ ﺑﺎﻟﺘ ﺼﻴﻞ‬ ‫ﻭﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﺍﻷﻫﺪﺍ‬ ‫ﺗﻮ ﻴ‬ ‫ﻟﻠﻤ ﺎ ﺒﺔ ﻭﻗﺪ ﺍﺷﺘﻤﻠﺖ ﻋﻠ‬
‫ﻦ ﻳ ﺘ ﺪﻣﻮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪.‬‬ ‫ﻭﺍﻻﺣﺘﻴﺎﺟﺎ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻣﺎ ﺻﺪﺭ ﻋﻦ ﻠ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ‬ ‫ﻭﻟﻌﻞ ﺃﻫ ﻣﺎ ﻛﺘ‬
‫" ﻣﻌﺎﻳﲑ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﻘﺎﺋﻤﺔ ﺭﻗ )‪ (2‬ﻭﺍﻟﱵ ﻋﻨﻮﻧﺖ ﺑ‬ ‫ﺍ ﺘ ﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ ﻋﺎ ‪1980‬‬ ‫ﺍﻟﻮﻻﻳﺎ‬
‫ﻣﻦ ﺧﻼﻝ ﻫﺬﻩ ﺍﻟﻘﺎﺋﻤﺔ ﺇﱃ ﲢ ﲔ ﳏﺘﻮﻳﺎ‬ ‫ﻫﺬﺍ ﺍ ﺎﻝ ﻭﻗﺪ ﻌ ﺍ ﻠ‬ ‫ﺍ ﺎ ﺒﻴﺔ" ﻭﻫﻲ ﺃﻫ ﻣﺎ ﺻﺪﺭ‬
‫ﺪﻣﺔ ﺃﺻ ﺎﺏ ﺍﻟﺼﻠﺔ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻭﺗﻌﺰﻳﺰ ﺩﻭﺭ ﺍ ﺎ ﺒﺔ ﻛﻨﺸﺎ ﻳﻬﺘ‬ ‫ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭﺧﺼﺎﺋﺺ ﺮﺟﺎ‬
‫ﻭﺍ ﺘ ﻴﺪﻳﻦ ﻣﻦ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ)‪.(3‬‬
‫ﻭ ﻋﺎ ‪ 1989‬ﻗﺎﻣﺖ ﳉﻨﺔ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ ) ‪ (IASC‬ﺑ ﺻﺪﺍﺭ ﺩﺭﺍ ﺔ ﺑﻌﻨﻮﺍ ‪Framework ) :‬‬
‫‪(for the preparation and presentation of financial sratements‬‬

‫ﺖ ﻓﻴﻬﺎ ﺃ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﺮﺋﻴ ﻴﺔ ﻟﻠﻤﻨ ﻌﺔ ﺗﺘﻤﺜﻞ ‪:‬‬ ‫ﺃﻭ‬

‫‪37‬‬ ‫)‪ (1‬ﳏﻤﺪ ﻋﻄﻴﺔ ﻣﻄﺮ ﻭ ﺧﺮﻭ ‪ .‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.‬‬

‫‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ﺍ ﻜﻨﺪﺭﻳﺔ‬ ‫)‪ (2‬ﺃﲪﺪ ﻧﻮﺭ‪ (2004):‬ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ‪ :‬ﻭﻓﻘﺎ ﻟﻠﻤﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺍﻟﻌﺮﺑﻴﺔ ﻭﺍ ﺼﺮﻳﺔ ﺍﻟﻘﻴﺎ ﻭﺍﻟﺘﻘﻮ ﺍ ﻓﺼﺎ ﺍ ﺎ‬
‫ﻣﺼﺮ‪.24 -‬‬
‫)‪ (3‬ﺍ ﻤﻊ ﺍﻟﻌﺮ ﻟﻠﻤ ﺎ ﺒﲔ ﺍﻟﻘﺎﻧﻮﻧﻴﲔ‪ .‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪99 . .‬‬

‫‪25‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ .1‬ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠ ﻬ ‪.‬‬

‫‪ .2‬ﺍ ﻼﺀﻣﺔ‪ :‬ﻭﺗﺸﻤﻞ ﻋﻠ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟ ﺮﻋﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫ƒ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻨﺒ ﻳﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ‪.‬‬
‫ƒ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﺼ ﻴ ﻴﺔ ﺃﻭ ﺍﻟﺘ ﻛﻴﺪﻳﺔ‪.‬‬
‫‪ .3‬ﺍ ﺼﺪﺍﻗﻴﺔ‪ :‬ﻭﺗﺸﻤﻞ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟ ﺮﻋﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ƒ ﺻﺪ ﺍﻟﺘﻌﺒﲑ‪.‬‬
‫ƒ ﺍ ﻮ ﻮﻋﻴﺔ‪.‬‬
‫ƒ ﺍﻟﺘﻜﺎﻣﻞ‪.‬‬
‫‪ .4‬ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ‪.‬‬
‫) ‪(1‬‬
‫ﺖ ﺍﻟﻘﻴﻮﺩ ﺍ ﺎﺻﺔ ﺼﺪﺍﻗﻴﺔ ﻭﻣﻼﺋﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻛﻤﺎ ﻳﻠﻲ ‪:‬‬ ‫ﻛﻤﺎ ﺃﻭ‬
‫‪ -‬ﺍﻷ ﻴﺔ ﺍﻟﻨ ﺒﻴﺔ‪.‬‬
‫‪ -‬ﺍ ﺪﺍ ﺔ ﻭﺍﻟﺘﻮﻗﻴﺖ‪.‬‬
‫‪ -‬ﺍﻟﺘﻮﺍﺯ ﻭ ﺍﻟﺘﻜﻠ ﺔ ﻭﺍ ﻨ ﻌﺔ‪.‬‬

‫‪ -‬ﺍﻟﺘﻮﺍﺯ ﻭﺧﺼﺎﺋﺺ ﺍﳉﻮﺩﺓ‪.‬‬

‫‪ David solomons‬ﺩﺭﺍ ﺔ ﻨﺔ ﻋﺎ ‪ 1989‬ﺑﻌﻨﻮﺍ ‪Guidelines for financial :‬‬ ‫ﻛﻤﺎ ﺃﺟﺮ‬
‫)‪(2‬‬
‫‪:‬‬ ‫ﻓﻴﻬﺎ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﺮﺋﻴ ﻴﺔ ﻟﻠ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻭﺍﻟﱵ ﺗﺸﻤﻞ‬ ‫‪ Reporting standards‬ﺃﻭ‬
‫‪ -1‬ﺍ ﻼﺀﻣﺔ ‪ :‬ﻭﺗﺘ ﻤﻦ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟ ﺮﻋﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ ‪:‬‬
‫• ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻨﺒ ﻮﻳﺔ‪.‬‬
‫• ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘ ﻛﻴﺪﻳﺔ‪.‬‬
‫• ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﺼ ﻴ ﻴﺔ‪.‬‬
‫• ﺍ ﺪﺍ ﺔ‪.‬‬
‫‪ -2‬ﺍ ﺼﺪﺍﻗﻴﺔ ‪ :‬ﻭﺗ ﻤﻦ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟ ﺮﻋﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ ‪:‬‬

‫)‪(1‬‬
‫‪Richardlewis, & Darid, Pendrill(1991). Advanced Financial Accounting; p55‬‬
‫)‪ 2‬ﳏﻤﺪ ﺍﻟ ﻴﺪ ﺍﻟﻨﺎ ﻲ‪ (2002):‬ﺩﺭﺍ ﺔ ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ ﻭﺍ ﻌﺎﻳﺮ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﺍ ﻜﺘﺒﺔ ﺍ ﺼﺮﻳﺔ‪ .‬ﺟﺎﻣﻌﺔ ﺍ ﻨﺼﻮﺭﺓ ﻣﺼﺮ ‪157 -‬‬

‫‪26‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫• ﺻﺪ ﺍﻟﺘﻌﺒﲑ‪.‬‬
‫• ﺍﻟﺸﻤﻮﻝ‪.‬‬
‫• ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﺘ ﻘﻴ ‪.‬‬
‫‪ -3‬ﺍﻟﺜﺒ ﺎ ‪.‬‬
‫‪ -4‬ﺍ ﻣ ﻜﺎﻧﻴﺔ‪.‬‬
‫ﺗﻘ ﻴﻤﻪ ﺇﱃ ﻼ‬ ‫ﻭﺍﻟﺸﻜﻞ ﺭﻗ )‪ (3-1‬ﺍ ﻮﺍ ﻳﻘﺪ ﻧﻈﺮﺓ ﺣﻮﻝ ﺍ ﻃﺎﺭ ﺍﻟﻨﻈﺮﻱ ﻟﻠﻤ ﺎ ﺒﺔ ﺍﻟﺬﻱ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺑﻴﻨﻤﺎ ﻳﺘ ﻤﻦ ﺍ ﺘﻮ ﺍﻟﺜﺎﱐ ﺍ ﺼﺎﺋﺺ‬ ‫ﻳﺘ ﻤﻦ ﺍ ﺘﻮ ﺍﻷﻭﻝ ﺃﻫﺪﺍ‬ ‫ﻣ ﺘﻮﻳﺎ )‪ .(1‬ﺣﻴ‬
‫ﺍﻟﻨﻮﻋﻴﺔ ) ﺍﳉﻮﺩﺓ ( ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭ ﻋﻨﺎﺻﺮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪ .‬ﺃﻣﺎ ﺑﺎﻟﻨ ﺒﺔ ﻟﻠﻤ ﺘﻮ ﺍﻟﺜﺎﻟ ﻓﻬﻮ ﺜﻞ ﻣ ﺎﻫﻴ‬
‫ﻓﻬ ﻭﺗﻄﺒﻴ ﺍ ﻌﺎﻳﲑ ﺍ ﺎ ﺒﻴﺔ‪.‬‬ ‫ﺘ ﺪﻣﻴﻬﺎ‬ ‫ﺍﻟﻘﻴﺎ ﻭﺍﻟﺘ ﻘ‬

‫ﻣﻔـــﺎﻫﻴﻢ ﺍﻟﻘﻴـــﺎﺱ ﻭﺍﻟﺘﺤﻘﻴـــ‬ ‫ﺍﳌﺴﺘﻮ ﺍﻟ ﺎﻟﺚ‬

‫ﻛﻴﻔﻴﺔ ﺍﻟﺘﻄﺒﻴـ‬
‫ﺍﶈﺪﺩﺍﺕ‬ ‫ﺍﳌﺒﺎﺩ‬ ‫ﺍﻟﻔﺮﺿﻴﺎﺕ‬

‫ﺍﳋﺼــﺎﺋﺺ ﻋﻨﺎﺻــ‬
‫ـﺮ‬
‫ـﺔ‬
‫ﺍﻟﻨﻮﻋﻴـــ‬ ‫ﺍﳌﺴـــﺘﻮ ﺍﻟ ـــﺎﱐ‬
‫ﺍﻟﻘــﻮﺍﺋﻢ‬
‫ﻟﻠﻤﻌﻠﻮﻣــﺎﺕ‬ ‫ﺟﺴﺮ ﻣﺎ ﺑ ﺍ ﻭﻝ ﺍﻟ ﺎﱐ‬
‫ﺍﳌﺎﻟﻴـــﺔ‬
‫ﺍﶈﺎﺳـــﺒﻴﺔ‬
‫ﺃﻫــﺪﺍﻑ‬
‫ﺍﻟﺘﻘــﺎﺭﻳﺮ‬
‫ـﺘﻮ ﺍ ﻭﻝ‬
‫ﺍﳌﺴــــــ‬
‫ﺍﳌﺎﻟﻴﺔ‬
‫ﺍﶈﺎﺳﺒﺔ‬ ‫ﺃﻫﺪﺍﻑ ﻭﺃ ﺮﺍ‬

‫ﺷ ﻞ ﺭﻗﻢ )‪ (3-1‬ﻮﺫﺝ ﻳﻮﺿ ﺍ ﻃﺎﺭ ﺍﻟﻨ ﺮﻱ ﻟﻠﻤﺤﺎﺳﺒﺔ‬

‫‪(48 :2002‬‬ ‫ﺍﳌﺼﺪﺭ ‪ ) :‬ﻓﺪﺍ ﺍﻟﻔﺪﺍ‬

‫‪188‬‬ ‫ﻜﻨﺪﺭﻳﺔ‪..‬‬ ‫)‪ (1‬ﺃﻣﲔ ﺍﻟ ﻴﺪ ﻟﻄ ﻲ‪ (2005):‬ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ )ﻣﻨﻈﻮﺭ ﺍﻟﺘﻮﺍﻓ ﺍﻟﺪﻭ ( ‪.‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﺍ‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ -3-1‬ﺗﻌـﺮﻳﻔﺎﺕ ﻫـﺎﻣﺔ )ﺍﻟﻨ ـﺎﻡ – ﻧ ـﻢ ﺍﳌﻌـﻠﻮﻣﺎﺕ( ‪:‬‬

‫ﺃ‪ -‬ﺍﻟﻨــ ﺎﻡ‪:‬‬
‫ﺍﻟﻨﻈﺎ ﻋﻠ ﺃﻧﻪ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻌﻨﺎﺻﺮ ﺍ ﺘﺮﺍﺑﻄﺔ ﻭﺍ ﺘﻜﺎﻣﻠﺔ ﻭﺍ ﺘ ﺎﻋﻠﺔ ﻣﻊ ﺑﻌ ﻬﺎ ﺑ ﻠ ﻠﺔ ﻣﻦ ﺍﻟﻌﻼﻗﺎ‬ ‫ﻳﻌﺮ‬
‫ﻣﻌﲔ ﻓﺎﻟﻨﻈﺎ ﻋﺒﺎﺭﺓ ﻋﻦ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﱵ ﺗﺸﻜﻞ ﻣﺎ ﻳﺪﻋ‬ ‫ﻣﻦ ﺃﺟﻞ ﺃﺩﺍﺀ ﻭ ﻴ ﺔ ﳏﺪﺩﺓ ﺃﻭ ﲢﻘﻴ ﻫﺪ‬
‫ﺃﻭ ﺍﻟﺸﺎﺷﺎ ﺃﻭ ﺧﻄﻮ ﺍﻻﺗﺼ ﺎﻝ ﺃﻭ‬ ‫ﻜﻮﻧﺎ ﺍﻟﻨﻈﺎ ﺍﻟﱵ ﺗﻜﻮ ﺃﻣﺎ ﻋﺒﺎﺭﺓ ﻋﻦ ﻣﻜﻮﻧﺎ ﻣﺎﺩﻳﺔ )ﻣﺜﻞ ﺍ ﻮﺍ‬
‫ﺍﻷﻭﺭﺍ ﺃﻭ ﺃﺩﻭﺍ ﺍﻟﻜﺘﺎﺑﻴﺔ ﻭﺍﻟﻄﺎﺑﻌﺔ( ﺃﻭ ﻣﻜﻮﻧﺎ ﻣﻌﻨﻮﻳﺔ ﻣﺜﻞ ﺍ ﻄ ﻭﺍﻟ ﺍﻣ ﻭﺍ ﻠ ﺎ ﻭﺍﻷﻧﻈﻤﺔ ﻭﺍﻟﻘ ﻮﺍﻧﲔ‬
‫ﻭﺍﻟﺘﻌﻠﻴﻤﺎ )‪.(1‬‬
‫ﻬﺎ‬ ‫ﺍﻟﻨﻈﺎ ﻋﻠ ﺃﻧﻪ ﻤﻮﻋﺔ ﺍﻟﻌﻨﺎﺻﺮ ﻭﺍ ﻜﻮﻧﺎ ﺍﻟﱵ ﺪﺩﻫﺎ ﺃﻃﺎﺭ ﻣﻌﲔ ﻭﺍ ﺘ ﺎﻋﻠﺔ ﻣ ﻊ ﺑﻌ‬ ‫ﻛﻤﺎ ﻋﺮ‬
‫) ‪(2‬‬
‫ﻃﺒﻘﺎ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻘﻮﺍﻋﺪ ﻭﺍ ﺟﺮﺍﺀﺍ ﻣﻦ ﺃﺟﻞ ﲢﻘﻴ ﻫﺪ ﻣﻌﲔ‪.‬‬ ‫ﺍﻟﺒﻌ‬
‫ﻭﻳﺮ ﺍﻟﺒﺎﺣ ﺃ ﺍﻟﻨﻈﺎ ﻋﺒﺎﺭﺓ ﻋﻦ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻌﻨﺎﺻﺮ ﻭﺍ ﻜﻮﻧﺎ ﺍ ﺎﺩﻳﺔ ﻭ ﲑ ﺍ ﺎﺩﻳﺔ ﺍ ﺘ ﺎﻋﻠﺔ ﻣﻊ ﺑﻌ ﻬﺎ‬
‫ﻤﻦ ﺇﻃﺎﺭ ﳏﺪﺩ ﺍﻟﻌﻼﻗﺎ ﻣﻦ ﺃﺟﻞ ﲢﻘﻴ ﻫﺪ ﻣﻌﲔ ﺃﻭ ﻭ ﻴ ﺔ ﳏﺪﺩ‪.‬‬ ‫ﺍﻟﺒﻌ‬

‫ﻟﻨﺎ ﺃ ﺍﻟﻨﻈﺎ ﺑﻮﺟﻪ ﻋﺎ ﻳﺘﻜﻮ ﻣﻦ ﻤﻮﻋﺔ ﻋﻦ ﺍﻟﻌﻨﺎﺻﺮ ﺍ ﻠﻤﻮ ﺔ ﻭ ﲑ ﺍ ﻠﻤﻮ ﺔ ﺍﻟﱵ ﺗﻌﻤ ﻞ‬ ‫ﻭﻫﻜﺬﺍ ﻳﺘ‬
‫ﻠﻮ‬ ‫ﻞ ﺷﺒﻜﺔ ﻣﻦ ﺍﻻﺗﺼﺎﻻ ﺗ ﺎﻋﺪ ﻋﻠ ﺍﻧ ﻴﺎﺏ ﺍ ﻌﻠﻮﻣﺎ ﻟ ﻤﺎ ﲢﺪﻳ ﺪ ﺍﻟ‬ ‫ﺑﺸﻜﻞ ﻣﺘﻮﺍﺯ ﺍﻟﺘ ﺎﻋﻞ‬
‫ﻘﻴ ﻫﺪ ﻣﻌﲔ ﺃﻭ ﻤﻮﻋﺔ ﻣﻦ ﺍﻷﻫﺪﺍ ﺍ ﻨﺸﻮﺩﺓ ﻓﻴﻪ‪.‬‬ ‫ﺃ ﻳ ﻠﻜﻪ ﺍﻟﻨﻈﺎ‬ ‫ﺍﻟﺬﻱ‬
‫‪ -‬ﻧ ــﺎﻡ ﺍﳌﻌﻠﻮﻣﺎﺕ‪:‬‬
‫ﺗﻌﺪ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺼﺪﺭ ﺍﻟﺮﺋﻴ ﻟﺘﺰﻭﻳﺪ ﺍ ﺩﺍﺭﺓ ﺑﺎ ﻌﻠﻮﻣﺎ ﺍ ﻨﺎ ﺒﺔ ﻟﻌﻤﻠﻴﺎ ﺍ ﺎ ﺍﻟﻘ ﺮﺍﺭﺍ ﺍ ﺩﺍﺭﻳ ﺔ‬
‫ﺑﻴ ﺔ ﺍ ﻨﻈﻤﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻭﺑﲔ ﺍ ﻨﻈﻤﺔ ﻭﺍﻟﺒﻴ ﺔ ﺍ ﺎﺭﺟﻴ ﺔ‬ ‫ﺍﻟﺮﺷﻴﺪﺓ ﺣﻴ ﺗﻌﻜ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﺘ ﺎﻋﻞ ﺍﻟﺬﻱ ﺪ‬
‫ﺎ‬ ‫ﻭﺍﻟ ﻴﺎ‬ ‫ﺍ ﻄ‬ ‫ﺯﻳﺎﺩﺓ ﻗﺪﺭﺓ ﺍ ﺩﺍﺭﺓ ﻋﻠ ﺭ‬ ‫ﺑﺬﻟﻚ‬ ‫ﻭﺗ ﺎﻫ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺎ ﻓﻴﻬﺎ ﻣﻦ ﻣ ﺷﺮﺍ‬
‫ﺍﻟﺼ ﻴ ﺔ ﻭﺇ ﺎﺩ ﺍﻟﺘﻨ ﻴ ﺍ ﺘﻜﺎﻣﻞ ﺑﲔ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﺒﻴ ﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻭﺍ ﺎﺭﺟﻴﺔ ﻭﺍﺣﺘﻴﺎﺟﺎ ﺍ ﻨﻈﻤﺔ ﻭﻣﻮﺍﺭﺩﻫﺎ‪.‬‬
‫ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺑ ﻧﻪ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻌﺎﻣﻠﲔ ﻭﺍ ﺟﺮﺍﺀﺍ ﻭﺍ ﻮﺍﺩ ﺍﻟﱵ ﺗﻘ ﻮ ﺑﺘ ﻤﻴ ﻊ ﺍﻟﺒﻴﺎﻧ ﺎ‬ ‫ﻭﻗﺪ ﻋﺮ‬
‫ﻣﻦ‬ ‫ﻭﻣﻌﺎﳉﺘﻬﺎ ﻭﻧﻘﻠﻬﺎ ﻟﻠﺘ ﻮﻝ ﺇﱃ ﻣﻌﻠﻮﻣﺎ ﻣ ﻴﺪﺓ ﻭﺇﻳﺼﺎ ﺎ ﺇﱃ ﺍ ﺘ ﺪﻣﲔ ﺑﺎﻟﺸﻜﻞ ﺍ ﻼﺋ ﻭﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬
‫) ‪(3‬‬
‫ﺗﻘﻴﻴ ﺃﺩﺍﺀ ﺍﻟﻮ ﺎﺋ ﺍ ﻨﺪﺓ ﺇﻟﻴﻬ ﻭﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬ ‫ﺃﺟﻞ ﻣ ﺎﻋﺪ‬

‫‪16-15‬‬ ‫)‪ (3) (1‬ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪:‬‬

‫‪14 :‬‬ ‫)‪ (2‬ﻳﺎ ﺮ ﺻﺎﺩ ﻣﻄﻴﻊ ﻭ ﺧﺮﻭ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪-‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ -4-1‬ﻣﻔـﻬﻮﻡ ﻧ ـﺎﻡ ﺍﳌﻌﻠـﻮﻣﺎﺕ ﺍﶈـﺎﺳ ‪:‬‬

‫ﻳﻌﺘ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺃﺣﺪ ﺍ ﻜﻮﻧﺎ ﺍﻟﺮﺋﻴ ﻴﺔ ﻟﻨﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺩﺍﺭﻳﺔ‪ .‬ﻭﻳﻨ ﺼﺮ ﺍﻟ ﺮ ﺑﻴﻨﻬﻤﺎ‬
‫ﻛﻮ ﺃ ﺍﻷﻭﻝ ﺘﺺ ﺑﺎﻟﺒﻴﺎﻧﺎ ﻭﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺑﻴﻨﻤﺎ ﺘﺺ ﺍﻟﺜﺎﱐ ﺑﻜﺎﻓﻪ ﺍﻟﺒﻴﺎﻧﺎ ﻭﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺗ ﺮ ﻋﻠ‬
‫ﺔ‪.‬‬ ‫ﻧﺸﺎ ﺍ‬

‫ﺃ ﻳ ﺩﻱ ﻭﺍﺟﺒ ﻪ‬ ‫ﺔ‬ ‫ﺍ‬ ‫ﻛ ﺟﺰﺍﺀ ﻣﻦ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﺮﺋﻴ ﻲ‬ ‫ﻭﺃ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬

‫ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘﻴ ﻴ‬ ‫ﺷﻜﻞ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﺗ ﻴﺪ‬ ‫ﻋﻤﻠﻴﻪ ﺩﻋ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﺸﻜﻞ ﺍ ﺮﺟﺎ ﺍﻟﻨﻬﺎﺋﻴﺔ ﻟﻪ‬
‫ﻭﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﻃﻴﺎ ﺎ‬ ‫ﺍﻟﱵ ﲢﻤ ﻞ‬ ‫ﻭﻗﺪ ﺗﻌﺪﺩ ﺍﻟﺪﺭﺍ ﺎ ﻭﺍﻷﲝﺎ ﺍﻟﱵ ﺍﻫﺘﻤﺖ ﺑﺘﻌﺮﻳ ﺎ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬
‫ﻷﻫ ﻫﺬﻩ ﺍﻟﺘﻌﺎﺭﻳ ‪:‬‬ ‫ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﻭﺟﻬﺎ ﺍﻟﻨﻈﺮ ﻭﻓﻴﻤﺎ ﻳﻠﻲ ﻴﺘ ﺗﻘﺪ ﻋﺮ‬
‫ﻧﻈﺎ ﺍ ﺎ ﺒﺔ ﺑ ﻧﻪ ﺃﺣﺪ ﻣﻜﻮﻧﺎ ﺃﻱ ﺗﻨﻈﻴ ﺇﺩﺍﺭﻱ ﺘﺺ ﺑﺘ ﻤﻴ ﻊ )‪ (Accumulate‬ﻭﺗﺒﻮﻳ‬ ‫ﻋﺮ‬
‫)‪ (Classify‬ﻭﻣﻌﺎﳉﺔ )‪ (Process‬ﻭﲢﻠﻴﻞ )‪ (Analyze‬ﻭﺗﻮﺻﻴﻞ )‪ (Communicate‬ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴ ﺔ‬
‫ﺘﺜﻤﺮﻳﻦ ﻭﺇﺩﺍﺭﺓ‬ ‫ﺍ ﺎﺭﺟﻴﺔ ﻛﺎﳉﻬ ﺎ ﺍ ﻜﻮﻣﻴ ﺔ ﻭﺍﻟ ﺪﺍﺋﻨﲔ ﻭﺍ‬ ‫ﺍ ﻼﺋﻤﺔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺇﱃ ﺍﻷﻃﺮﺍ‬
‫) ‪(1‬‬
‫ﺔ‪.‬‬ ‫ﺍ‬

‫ﻋﻠ ﺃﻧﻪ ﻧﻈﺎ ﻓﺮﻋﻲ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺩﺍﺧﻞ ﺍ ﻨﺸ ﺓ ﻳﻘﻮ ﺑﺘﺸ ﻴﻞ ﺍﻟﻌﻤﻠﻴ ﺎ‬ ‫ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬ ‫ﻭﻋﺮ‬
‫) ‪(2‬‬
‫ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ ﻧﺘﺎ ﻣﻌﻠﻮﻣﺎ ﻣﺎﻟﻴﺔ ﺗﺘﻌﻠ ﺑﻨﺘﺎﺋ ﺍﻷﺩﺍﺀ‪.‬‬
‫ﺍ ﻨﺸ ﺓ‪ .‬ﻳﺘﻜ ﻮ ﻣ ﻦ‬ ‫ﻋﻠ ﺃﻧﻪ ﺟﺰﺍﺀ ﻣﻦ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﺮﺋﻴ ﻴﺔ‬ ‫ﻭ ﻳﻌﺮ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬
‫ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻌﻨﺎﺻﺮ ﻭﺍ ﻌﺪﺍ ﻭﺍﻷﺩﻭﺍ ﺍﻟﱵ ﺗﺘ ﺎﻋﻞ ﻣﻊ ﺑﻌ ﻬﺎ ﺩﺍﺧﻞ ﺇﻃﺎﺭ ﻣﻌﲔ ﻭ ﻟﻚ ﻃﺒﻘﺎ ﻤﻮﻋ ﺔ ﻣ ﻦ‬
‫ﺇﻋﺪﺍﺩﻫﺎ ﻭﻋﺮ ﻬﺎ‬ ‫ﺍ ﺟﺮﺍﺀﺍ ﻭﺍﻟﻘﻮﺍﻋﺪ ﻣﻦ ﺃﺟﻞ ﻣﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺎﻟﻴﺔ ﻣﻌ ﺍ ﻋﻨﻬﺎ ﺑ ﺣﺪﺍ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻳﻬﺪ‬
‫) ‪(3‬‬
‫ﻤﻮﻋﺔ ﺘﻠ ﺔ ﻣﻦ ﺍ ﺘ ﺪﻣﲔ‪.‬‬ ‫ﺷﻜﻞ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﺗ ﻲ ﺑﺎﺣﺘﻴﺎﺟﺎ‬

‫ﻴﻤﻜﻦ‪ (2002):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ .‬ﻣ ﺎﻫﻴ ﻭﺗﻄﺒﻴﻘﺎ ‪.‬ﺗﺮﲨﺔ ﻛﻤﺎﻝ ﻟﺪﻳﻦ ﻌﻴﺪ ﻭ ﺧﺮﻭ ‪ .‬ﺩﺍﺭ ﺍ ﺮﻳ ﻟﻠﻨﺸﺮ‬ ‫)‪ (1‬ﺘﻴ ﻦ ﻣﻮ ﻜﻮ ﻣﺎﺭ‬
‫ﻭﺍﻟﺘﻮﺯﻳﻊ ﺍﻟﺮﻳﺎ ‪25 .‬‬
‫‪52‬‬ ‫)‪ (2‬ﺇﺑﺮﺍﻫﻴ ﻼ ﺣ ﺎﺭﻱ‪ (1987):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺩﺍﺭﻳﺔ ﺩﺍﺭ ﺍﻟﺜﻘﺎﻓﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ﺍﻟﻘﺎﻫﺮﺓ‪-‬‬
‫)‪ (3‬ﻳﺎ ﺮ ﺻﺎﺩ ﻣﻄﻴﻊ ﻭ ﺧﺮﻭ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ – ‪15‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ -6-1‬ﻭ ـﺎﺋﻒ ﻧ ـﺎﻡ ﺍﳌﻌﻠـﻮﻣﺎﺕ ﺍﶈـﺎﺳ ﻭﺃﻫﺪﺍﻓﻪ‪:‬‬

‫ﻤﻦ ﺍ ﻨﻈﻤﺔ ﺗﺘﻠ ﺺ ﻫﺬﻩ ﺍﻟﻮ ﺎﺋ ﻛﻤﺎ ﺃﺷﺎﺭ ﺇﻟﻴﻪ )‬ ‫ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻮ ﺎﺋ‬ ‫ﻳ ﺩﻱ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬
‫) ‪(1‬‬
‫ﺃﺭﺑﻊ ﻭ ﺎﺋ ﺭﺋﻴ ﻴﺔ ﻫﻲ ‪:‬‬ ‫‪. .‬ﻗﺎ ‪(2006 .‬‬
‫ƒ ﲨﻊ ﻭ ﺰﻳﻦ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺘﻌﻠﻘﺔ ﺑ ﻧﻈﻤﺔ ﻭﻋﻤﻠﻴﺎ ﺍ ﻨﺸ ﺓ ﺑﻜ ﺎﺀﺓ ﻭ ﻓﻌﺎﻟﻴﺔ ‪.‬‬
‫ƒ ﻣﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎ ﻋ ﻋﻤﻠﻴﺎ ﺍﻟ ﺮﺯ ﻭﺍﻟﺘﺼﻨﻴ ﻭﺍﻟﺘﻠ ﻴﺺ ‪...‬ﺍ ‪.‬‬
‫ƒ ﺗﻮﻟﻴﺪ ﻣﻌﻠﻮﻣﺎ ﻣ ﻴﺪﺓ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﻴﻞ ﻭﻣﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺘﻌﻠﻘﺔ ﺑ ﻧﻈﻤﺔ ﺍﻷﻋﻤﺎﻝ ﺑﺪﻗﺔ‪.‬‬ ‫ƒ ﺗ ﻣﲔ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻜﺎﻓﻴﺔ ﺍﻟﱵ ﺗ ﻤﻦ ﺗ‬
‫ﺇﱃ ﺗﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻟﻼﺯﻣ ﺔ ﻟﺘﻠﺒﻴ ﺔ‬ ‫ﺃﻧﺔ ﻳﻬﺪ‬ ‫ﻋﻦ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬ ‫ﻭﻛﻤﺎ ﻫﻮ ﻣﻌﺮﻭ‬
‫ﺔ ﺃﻭ‬ ‫ﺍ ﺘﻮﻳﺎ ﺍ ﺩﺍﺭﻳﺔ ﺑﺎ‬ ‫ﺍﺣﺘﻴﺎﺟﺎ ﺍ ﺘ ﺪﻣﲔ ﺍ ﺘﻠ ﲔ ﻓﻘﺪ ﻳﻜﻮ ﻣ ﺘ ﺪﻣﻲ ﺍ ﻌﻠﻮﻣﺎ ﻳﻌﻤﻠﻮ‬
‫ﺔ ﻛﺎﻟﻌﻤﻼﺀ ﻭﺍﳉﻬﺎ ﺍ ﻜﻮﻣﻴﺔ ﻭ ﲑﻫﺎ ﻭﻣﻦ ﺃﻫ ﺃﻫ ﺪﺍ ﺍﻟﻨﻈ ﺎ ﺃ ﻌﻠﻮﻣ ﺎﰐ‬ ‫ﺍ ﺘ ﺪﻣﲔ ﻣﻦ ﺧﺎﺭ ﺍ‬
‫ﻣﺎ ﻳﻠﻲ‪:‬‬ ‫ﺍ ﺎ‬
‫ﺍﻟﻨﺘﺎﺋ ﻋﻨﻬﺎ‪:‬‬ ‫‪ -1-6-1‬ﺗﺴـﺠﻴﻞ ﻋﻤـﻠﻴﺎﺕ ﺍﳌﺸـﺮﻭ ﻭﺍﺳﺘ‬
‫ﺗﺘﻤﺜﻞ ﻫﺬﻩ ﺍ ﺮﺣﻠﺔ ﻭﺍﻟﱵ ﻳﻄﻠ ﻋﻠﻴﻬﺎ ﻋﻤﻠﻴﺔ ﺇﺩﺧﺎﻝ ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟﻨﺎ ﺔ ﻣﻦ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍ ﺣﺪﺍ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﻳﻄ‬
‫ﻴﻞ ﺗﻠﻚ ﺍﻟﻌﻤﻠﻴﺎ ﻣﻦ ﻭﺍﻗﻊ ﺍ ﺘﻨﺪﺍ ﻭﺗﺮﺣﻴﻠﻬﺎ‬ ‫ﺗ‬ ‫ﻋﻠﻴﻪ )ﺍﻟﻌﻤﻠﻴﺎ ﺍ ﺎ ﺒﻴﺔ( ﻭﻳﻘﻮ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬
‫ﻋﻠ‬ ‫ﺍﻟﻨﺘﺎﺋ ﻋﻨﻬﺎ ﻭﻳﻌﻤﻞ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬ ‫ﻤﻮﻋﺔ ﻣﻦ ﺍ ﺟﺮﺍﺀﺍ ﻻ ﺘ ﻼ‬ ‫ﻭ ﻤﻴﻌﻬﺎ ﻭ ﺰﻳﻨﻬﺎ ﻋ‬
‫ﺒﻴﺔ ﻭﲢﺪﻳ ﺪ‬ ‫ﻋﻠﻴﻬﺎ ﺍﻟﱵ ﲢﻜ ﺍ ﻤﺎﺭ ﺔ ﻭﺍ ﻌﺎﳉﺔ ﺍ ﺎ‬ ‫ﻟﻚ ﻭﻓﻘﺎ ﻟﻠﻌﺪﻳﺪ ﻣﻦ ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ‬ ‫ﲢﻘﻴ‬
‫ﺷﻜﻞ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ )‪.(2‬‬ ‫ﳏﺘﻮﻳﺎ ﺎ‬
‫‪ -2-6-1‬ﺗﻮﻓـﲑ ﺍﳌﻌﻠـﻮﻣﺎﺕ ﺍﻟ ﺯﻣﺔ ﻟﺘﺪﻋﻴﻢ ﻋﻠﻤﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘﺮﺍﺭ ‪:‬‬
‫ﺎ‬ ‫ﺎﺭﺟﻴﲔ ﻻ‬ ‫ﺘ ﻴﺪﻳﻦ ﺍ‬ ‫ﺩﺍﺭﺓ ﻭﺍ‬ ‫ﺇﱃ ﺗﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻴﺪﺓ ﻟ‬ ‫ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬ ‫ﻳﻬﺪ‬
‫ﺒﺔ ﺍ ﺩﺍﺭﻳ ﺔ‬ ‫ﺍﻟﺪﺍﺧﻠﻴﺔ ﻣﻦ ﺧﻼﻝ ﻣﺎ ﻳ ﻤ ﺑﺎ ﺎ‬ ‫ﻭﻳﺘ ﺗﻮﻓﲑ ﻫﺬﺍ ﺍﻟﻨﻮ ﻣﻦ ﺍﻻﺣﺘﻴﺎﺟﺎ ﻟ ﻃﺮﺍ‬ ‫ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺒﺔ ﻻﺣﺘﻴﺎﺟ ﺎ‬ ‫ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺍ ﻮﻟﺔ ﻋﻦ ﺩﺭﺍ ﺔ ﺍﺣﺘﻴﺎﺟﺎ ﺍ ﺘﻮﻳﺎ ﺍ ﺩﺍﺭﻳﺔ ﻭﻛﻴ ﻴﺔ ﺗﻮﻓﲑﻫ ﺎ‪ .‬ﺃﻣ ﺎ ﺑﺎﻟﻨ‬
‫) ‪(3‬‬
‫ﺍ ﺘ ﺪﻣﲔ ﺍ ﺎﺭﺟﻴﲔ ﻣﻌﻈﻤﻬﺎ ﻳﺘ ﺗﻮﻓﲑﻫﺎ ﻋﻦ ﻃﺮﻳ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ‪.‬‬

‫)‪(1‬‬
‫ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ ‪ .‬ﻣﺮﺟﻊ ﺎﺑ ‪45 . .‬‬
‫‪33 :‬‬ ‫)‪ (2‬ﻋﺒﺪ ﺍ ﺎﻟﻚ ﺇ ﺎﻋﻴﻞ ﺣ ﺮ ﻣﺮﺟﻊ ﺎﺑ ‪.‬‬
‫)‪ (3‬ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ ‪ .‬ﻣﺮﺟﻊ ﺎﺑ ‪49 . .‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ .3-6-1‬ﺗﻮﻓـﲑ ﺍﳌﻌﻠـﻮﻣﺎﺕ ﺍﻟ ﺯﻣﺔ ﻟﺘﻘـﻴﻴﻢ ﺍ ﺩﺍﺀ ‪:‬‬

‫ﺑﻌﺪ ﻣﺎ ﻳﺘ ﺗ ﺬﻳﺘﻪ ﺑﺎﻟﺒﻴﺎﻧﺎ ﺍ ﺎﻟﻴﺔ ﻌﺎﳉﺘ ﻬﺎ‬ ‫ﺗﻌﺘ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﻳﻨﺘ ﻬﺎ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬
‫ﺷﻜﻞ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﺍ ﺼﺪﺭ ﺍﻟﺮﺋﻴ ﻲ ﻟﻌﻤﻠﻴﺔ ﺗﻘﻴﻴ ﻟ ﺩﺍﺀ ﺑﺎﻻ ﺎﻓﻪ ﺇﱃ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟ ﱵ ﺗﻮﻓﺮﻫ ﺎ‬ ‫ﻭﺇﺧﺮﺍﺟﻬﺎ‬
‫ﺍ ﺷﺮﺍ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﻳﺘ ﺍ ﺘﻨﺘﺎﺟﻬﺎ ﻣ ﻦ‬ ‫ﻋﻤﻠﻴﺔ ﺗﻘﻴﻴ ﺍﻷﺩﺍﺀ ﺑﻌ‬ ‫ﺍﻟﺸﺮﻛﺔ ﻭﻳ ﺘ ﺪ‬ ‫ﺍﻷﻧﻈﻤﺔ ﺍﻟ ﺮﻋﻴﺔ‬
‫) ‪(1‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻭﻟﻌﻞ ﺃﻫ ﻫﺬﻩ ﺍ ﺷﺮﺍ ﺍﻟﺮﲝﻴﺔ ﻭﺍﻟﻌﺎﺋﺪ ﻋﻠ ﺭﺃ ﺍ ﺎﻝ ﺍ ﺘﺜﻤﺮ ﻭ ﲑﻫﺎ‪.‬‬
‫ﺎﻩ ﺍﻷﻃ ﺮﺍ‬ ‫ﻛﻤﺎ ﻳﻨﺒ ﻲ ﺃ ﺗ ﺼ ﺍ ﺩﺍﺭﺓ ﻋﻦ ﻣﺪ ﻭﻓﺎﺋﻬﺎ ﺑﺎ ﻮﻟﻴﺎ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍ ﻠﻘﺎﺓ ﻋﻠ ﻋﺎﺗﻘﻬﺎ‬
‫ﺍ ﺎﺭﺟﻴﺔ ﻛﺎ ﺎ ﲔ ﻭﺍﻟﺪﺍﺋﻨﲔ‬ ‫ﺘ ﺪﻣﻴﻬﺎ ﻣﻦ ﺍﻷﻃﺮﺍ‬ ‫ﺍ ﺎﺭﺟﻴﺔ ﻭﻟ ﻓﺼﺎ ﻋﻦ ﺍ ﺮﻛﺰ ﺍ ﺎ ﻭﻧﺘﻴ ﺔ ﺍﻟﻨﺸﺎ‬
‫) ‪(2‬‬
‫ﻭﺍﳉﻬﺎ ﺍ ﻬﻨﻴﺔ ﻭﺍ ﻜﻮﻣﻴﺔ ﻭ ﲑﻫﺎ‪.‬‬
‫‪ -4-6-1‬ﺗ ﻣ ﺭﻗـﺎﺑﺔ ﻓﻌـﺎﻟﺔ ﻋﻠﻰ ﺍ ﺻـﻮﻝ ﻭﺍﻟﺒﻴـﺎﻧﺎﺕ‪.‬‬
‫ﻳﻘﺼﺪ ﺑﺬﻟﻚ ﺍ ﻤﺎﻳﺔ ﻟ ﺻﻮﻝ ﻭﺍ ﻤﺘﻠﻜﺎ ﻣﻦ ﺍﻟ ﺮﻗﺔ ﻭﺍﻻﺧﺘﻼ ﻭ ﻮﺀ ﺍﻻ ﺘ ﺪﺍ ﻭﺍ ﺎﻓﻈﺔ ﻋﻠ ﺍﻟﻨﻘﺪﻳﺔ‬
‫ﺩﺧﺎﻝ‬ ‫ﻭﲪﺎﻳﺘﻬﺎ ﺣ ﻻ ﺗﺘﻌﺮ‬ ‫ﻼ‬ ‫ﺍﻟﻼﺯﻣﺔ ﻤﺎﻳﺘﻬﺎ ﻭﻛﺬﻟﻚ ﺍ ﺎﻓﻈﺔ ﻋﻠ ﺍﻟ‬ ‫ﺑ ﺗﺒﺎ ﺍ ﺟﺮﺍﺀﺍ‬
‫ﻟﻠﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬ ‫ﻭﺍ ﺎﻓﻈﺔ ﻋﻠ ﺍﻟ ﻨﺪﺍ ﺍ ﺎﻣﺔ ﻣﺜﻞ ﻋﻘﺪ ﺍﻟﺘ ﻴ‬ ‫ﳏﺘﻮﻳﺎ ﺎ ﺃﻭ ﺇﺻﺎﺑﺘﻬﺎ ﺑﺎﻟﺘﻠ‬ ‫ﺗﻌﺪﻳﻼ‬
‫ﻭﺍﻟﻌﻘﻮﺩ ﺑﲔ ﺍﻟﻮﺣﺪﺓ ﻭﺍﻷﻃﺮﺍ ﺍﻷﺧﺮ )‪.(3‬‬

‫ﻴﺔ‬ ‫ﻼ ﺃﻫ ﺪﺍ ﺭﺋﻴ‬ ‫ﺗﻮﻓﲑ ﺍﻟﺮﻗﺎﺑﺔ ﺩﺍﺧﻠﻴﺔ ﻛﺎﻓﻴﺔ ﻟﺘ ﻘﻴ‬ ‫ﻭﺍﻟﻮ ﻴ ﺔ ﺍﻟﺮﻗﺎﺑﻴﺔ ﻟﻨﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺗﺘﻤﺜﻞ‬
‫) ‪(4‬‬
‫ﻭﻫﻲ‪:‬‬
‫• ﺗ ﻛﻴﺪ ﺍﻟﺜﻘﺔ ﺑﺎ ﻌﻠﻮﻣﺎ ﺍ ﻨﺘ ﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻈﺎ ‪.‬‬
‫ﻴﺎ‬ ‫• ﺗ ﻛﻴﺪ ﺍﻟﻘﻴﺎ ﺑﻨﺸﺎﻃﺎ ﺍﻟﻌﻤﻞ ﺑﺸﻜﻞ ﻛ ﺀ ﻭﺩﻗﻴ ﻟﻜﻲ ﺗﻜﻮ ﻫﺬﻩ ﺍﻷﻋﻤﺎﻝ ﻣﺘﻄﺎﺑﻘﺔ ﻣﻊ ﺍﻟ ﻴﺎ‬
‫ﺍ ﺩﺍﺭﻳﺔ‪.‬‬
‫• ﲪﺎﻳﺔ ﺃﺻﻮﻝ ﺍ ﻨﺸ ﺓ ‪.‬‬

‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻭﺗﻘﻴﻴ ﺍﻷﺩﺍﺀ‪ .‬ﺭ ﺎﻟﺔ ﻣﺎﺟ ﺘﲑ ﲑ ﻣﻨﺸﻮﺭﺓ‪.‬ﻛﻠﻴﺔ‬ ‫)‪ (1‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ‪ (1995):‬ﺃ ﻴﺔ ﺍ ﻼﺋﻤﺔ ﻭﺍﻟﺜﻘﺔ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻷ ﺮﺍ‬
‫ﺍ ﺩﺍﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ‪ .‬ﺟﺎﻣﻌﺔ ﺍ ﺘﻨﺼﺮﺓ ‪ -‬ﺑ ﺪﺍﺩ‪ -‬ﺍﻟﻌﺮﺍ ‪159 -.‬‬
‫)‪ (2‬ﺍﻟ ﻴﺪ ﻋﺒﺪ ﺍ ﻘﺼﻮﺩ ﺩﺑﻴﺎ ﻭﻧﺎﺻﺮ ﻧﻮﺭ ﺍﻟﺪﻳﻦ ﻋﺒﺪ ﺍ ﻄﻠ ‪ (2004):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺗﻜﻨﻮﻟﻮﺟﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﺍ ﻜﻨﺪﺭﻳﺔ‬
‫‪19 .‬‬
‫)‪ (3‬ﺍ ﺘﻴ ﻦ ﻣﻮ ﻜﻮ ﻭﻣﺎﺭ ﻴﻤﻜﻦ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪291 . .‬‬
‫ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪51 -.‬‬ ‫)‪ (4‬ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻠﺔ ﻭﺩﻗﺘﻬﺎ‬ ‫ﺪ ﺃ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠ ﺍﻟﻨﻈﺎ ﺪ ﺇﱃ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟ ﺎﻋﻠﺔ ﻋﻠ ﺍﻟﺒﻴﺎﻧﺎ ﺍ‬ ‫ﻣﻦ ﺧﻼﻝ ﻫﺬﻩ ﺍﻷﻫﺪﺍ‬
‫ﺍ ﺪﺧﻼ ﻭﺍ ﻌﺎﳉ ﺔ‬ ‫ﻟﻠﻤ ﺎﻓﻈﺔ ﻋﻠ ﺃﺻﻮﻝ ﺍ ﻨﺸ ﺓ ﻟﺬﻟﻚ ﺗﺸﻤﻞ ﻋﻤﻠﻴﺔ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠ ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠ‬
‫ﻭﺍ ﺮﺟﺎ ‪.‬‬
‫‪ -7-1‬ﻣﻘـﻮﻣﺎﺕ ﻧ ـﺎﻡ ﺍﳌﻌﻠـﻮﻣﺎﺕ ﺍﶈﺎﺳ‬
‫ﺍﻟﻨﻈﺎ ﺍﳉﻴ ﺪ‪ .‬ﻭﻻ ﺷ ﻚ ﺃ ﻫ ﺬﻩ‬ ‫ﺃ ﺗﺘﻮﺍﻓﺮ‬ ‫ﻜﻨﻨﺎ ﺃ ﻧ ﺘ ﻠﺺ ﺍ ﺼﺎﺋﺺ ﺍﻟﺮﺋﻴ ﻴﺔ ﺍﻟﱵ‬ ‫ﺎ ﺒ‬
‫ﻘﺪﺭﺓ ﺍﻟﻨﻈﺎ ﻋﻠ ﲢﻘﻴ ﺃﻫﺪﺍﻓﻪ ﺍﻟﱵ ﻳﺘ ﺗﺼﻤﻴﻤﻪ ﻣﻦ ﺍﺟﻠﻬﺎ ﻭﺑﺎﺧﺘﺼﺎﺭ ﻓ ﻣﻘﻮﻣﺎ‬ ‫ﺃ ﺗﺮﺗﺒ‬ ‫ﺍ ﺼﺎﺋﺺ‬
‫) ‪(1‬‬
‫ﺍﻟﻨﻈﺎ ﺍﳉﻴﺪ ﺗﺘﻠ ﺺ ‪:‬‬

‫‪ .1‬ﺃ ﺗﻜﻮ ﺃﻫﺪﺍ ﺍﻟﻨﻈﺎ ﳏﺪﺩﺓ ﺑﻘﺪﺭ ﺍ ﻣﻜﺎ ﺣ ﻳﺘ ﺗﺼﻤﻴﻤﻪ ﺑﺎﻟﻄﺮﻳﻘﺔ ﺍﻟﱵ ﺗﺘﻼﺀ ﻣﻊ ﺍ ﺪ ﺍﻟﻌ ﺎ‬
‫ﺔ‪.‬‬ ‫ﻟﻠﻤ‬
‫ﺑﺎ ﺮﻭﻧﺔ ﺍﻟﻜﺎﻓﻴﺔ ﻟﺘﻤﻜﻴﻨﻪ ﻣﻦ ﺍﻟﺘ ﻗﻠ ﻣﻊ ﺍ ﺘ ﲑﺍ ﺍﻟﱵ ﲢﻴ ﺑﺎﻟﻨﻈﺎ ‪.‬‬ ‫‪ .2‬ﺃ ﻳﻜﻮ ﺍﻟﻨﻈﺎ ﻣﻼﺋﻤﺎ ﻭﻳﺘ‬
‫ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﻟﻘﻴ ﺍ ﺘ ﲑﺓ‪.‬‬ ‫‪ .3‬ﺃ ﻳﻜﻮ ﺍﻟﻨﻈﺎ ﻣ ﺘﻘﻼ ﺣ ﻳﺘﻤﻜﻦ ﻣﻦ ﺍ ﺎ ﻋﻠ ﺗﻨﺎ‬
‫‪ .4‬ﺃ ﻳﻜﻮ ﻟﻠﻨﻈﺎ ﻋﻼﻗﺎ ﻛﺎﻓﻴﺔ ﻣﺘﺮﺍﺑﻄﺔ ﺍﻷﺭﻛﺎ ﺍﻷ ﺎ ﻴﺔ ﻭﺍﻟﺒﻴ ﺔ ﺍﻟﱵ ﲢﻴ ﺑﻪ ﺍﻟ ﱵ ﻜ ﻦ ﺍﻟﺘ ﻗﻠ‬
‫ﻟﻠﻮﺻﻮﻝ ﺇﱃ ﺣﺎﻟﺔ ﺍﻻ ﺘﻘﺮﺍﺭ ﺍ ﻨﺸﻮﺩﺓ ﻭﺍ ﺮ ﻮﺑﺔ‪.‬‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬ ‫ﻭﺍﻟﺘﻼ ﻣﻌﻬﺎ‬

‫ﺑﺎﻟ ﻌﺎﻟﻴ ﺔ‬ ‫ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺣ ﻳﺘﺼ‬ ‫ﺗﻮﺍﻓﺮﻫﺎ‬ ‫ﻛﻤﺎ ﺗﻮﺟﺪ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﺸﺮﻭ ﻭﺍ ﺼﺎﺋﺺ ﺍﻟﱵ‬
‫) ‪(2‬‬
‫ﻭﻣﻦ ﺃ ﻬﺎ ﻣﺎ ﻳﻠﻲ‪:‬‬
‫ﺎﺋ ﺍ ﺩﺍﺭﻳ ﺔ ﻣ ﻦ‬ ‫‪ -1‬ﺃ ﻳﺮﺗﺒ ﺍﻟﻨﻈﺎ ﺑﺎ ﻴﻜﻞ ﺍﻟﺘﻨﻈﻴﻤﻲ ﻟﻠﻤﻨﺸ ﺓ ﺣ ﻳﻮﻓﺮ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻼﺯﻣﺔ ﻟﺘ ﺩﻳﺔ ﺍﻟﻮ‬
‫ﻄﻴﻄﺎ ﻭﺭﻗﺎﺑﺔ‪.‬‬
‫‪ -2‬ﺃ ﻳﻜﻮ ﻣﺼﺪﺭﺍ ﻟﺘﺰﻭﻳﺪ ﺍ ﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ ﺑﺎ ﻌﻠﻮﻣﺎ ﺍﻟﻮﺍﻓﻴﺔ ﻋﻦ ﻧﺘﺎﺋ ﺗﻨ ﻴﺬ ﺍ ﻄ ‪.‬‬
‫‪ -3‬ﺃ ﻳﻌﻤﻞ ﻋﻠ ﲢﻘﻴ ﺍﻟﺘﻮﺍﺯ ﺑﲔ ﺩﺭﺟﺔ ﺍﻟﺪﻗﺔ ﻭﺍﻟﺘ ﺼﻴﻞ ﻭﺍﻟ ﺘﺮﺍ ﺍﻟﺰﻣﻨﻴﺔ ﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺑ ﲔ‬
‫ﺎ ﺎﻓ ﻋﻠ ﺍﻗﺘﺼﺎﺩﻳﺎ ﺍﻟﺘﺸ ﻴﻞ‪.‬‬ ‫ﺗﻜﻠ ﺔ ﺍﻟﻨﻈﺎ‬
‫‪.‬‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬ ‫ﺘ ﺪﻣﻴﻬﺎ‬ ‫‪ -4‬ﺃ ﻳﻘﻮ ﺑﺘﻮﺻﻴﻞ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﺔ‪.‬‬ ‫‪ -5‬ﺃ ﻳﻮﻓﺮ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻗﻨﻮﺍ ﻟﻼﺗﺼﺎﻝ ﺗﺘﺪﻓ ﺧﻼ ﺎ ﺍ ﻌﻠﻮﻣﺎ ﺇﱃ ﺩﺍﺧﻞ ﻭﺧﺎﺭ ﺍ‬

‫‪48‬‬ ‫ﺔ ﺷﺒﺎﺏ ﺍﳉﺎﻣﻌﺔ ﺍ ﻜﻨﺪﺭﻳﺔ –‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ .‬ﻣ‬ ‫)‪ (1‬ﻋﺒﺪ ﺍ ﻲ ﻣﺮﻋﻲ‪ (1993):‬ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﲝﻮ ﺍﻟﻌﻤﻠﻴﺎ‬
‫)‪ (2‬ﺃﲪﺪ ﺣﻠﻤﻲ ﲨﻌﺔ ﻭ ﺧﺮﻭ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪21-20 : .‬‬

‫‪32‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ -8-1‬ﺩﻭﺭﺓ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﰲ ﻧ ﺎﻡ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳ ﻭﺃﺛﺮﻫﺎ ﰲ ﺗﻌﺰﻳﺰ ﺟﻮﺩﺓ ﺍﳌﻌﻠﻮﻣﺎﺕ‬

‫ﻟﺘﺸ ﻴﻞ ﺍﻟﺒﻴﺎﻧﺎ ﻭﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻤﻮﻋﻪ ﻣﻦ ﺍﻟ ﻌﺎﻟﻴﺎ ﻭﺍﻷﻧﺸﻄﺔ ‪-‬‬ ‫ﻳﺘ ﻤﻦ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬ ‫ﺍﻟﻘﻴﺎ ﻬﺑﺎﺀ ‪ -‬ﺣ ﺗﺘﻤﻜﻦ ﻣﻦ ﺍ ﺼﻮﻝ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﺪﻗﻴﻘﺔ ﻭﺍ ﻼﺋﻤﺔ‬ ‫ﺍﻟﱵ‬
‫ﺍ ﺮﺍﺣﻞ ﺍﻟﺮﺋﻴ ﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬ ‫ﻭﺗﺸﻤﻞ ﺩﻭﺭﺓ ﺗﺸ ﻴﻞ ﺍﻟﺒﻴﺎﻧﺎ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﺍﻟﺸ ﻞ ﺭﻗﻢ )‪ (4-1‬ﻳﻮﺿ ﻣﺮﺍﺣﻞ ﺩﻭﺭﺓ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻟﻠﻤﻌﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﻧ ﺎﻡ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳ‬

‫ﻣﺴﺘ ﺪﻣﻮﺍ‬ ‫ﺍﻟﺒﻴــ ﺔ‬

‫ﺍﳌ ـﺮﺟﺎﺕ‬ ‫ﺍﳌﻌـﺎﳉﺔ‬ ‫ﺍﳌـﺪﺧ ﺕ‬ ‫ﺍﶈﻴـﻄﺔ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﺑﺎﻟﻨـ ﺎﻡ‬

‫ﺍﻟﺘ ـﺬﻳﺔ ﺍﻟﻌ ــﺴﻴﺔ‬

‫ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬ ‫ﺍﻟﺸ ﻞ ﺭﻗﻢ ) ‪ (4-1‬ﺩﻭﺭﺓ ﺗﺸ ﻴﻞ ﺍﻟﺒﻴﺎﻧﺎ‬
‫‪(19‬‬ ‫ﺍ ﺼﺪﺭ ‪. ) :‬ﻡ‪ .‬ﻗﺎﺳﻢ ‪:2006‬‬

‫ﺃ‪ .‬ﻣـﺮﺣﻠﺔ ﺍﳌﺪﺧـ ﺕ ‪:‬‬

‫ﺍﻟﻌﻤﻠﻴﺎ ﻭﺍﻷﺣﺪﺍ ﺍ ﺎﻟﻴﺔ ﻭﺍﻟﻜﻤﻴﺔ ﺍﻟﻨﺎﺷ ﺔ ﻋﻦ ﻋﻼﻗﺔ ﺍ ﻨﺸ ﺓ‬ ‫ﻭ ﺜﻞ ﻣﺎ ﻳﺘ ﲨﻌﺔ ﻣﻦ ﺑﻴﺎﻧﺎ ﻋﻦ ﺘﻠ‬
‫ﺎﻳﺔ ﻣﻦ ﺍﻷ ﻴﺔ)‪.(1‬‬ ‫ﺍﺧﺘﻴﺎﺭ ﺍﻟﺒﻴﺎﻧﺎ ﻳﻌﺘ ﺃﻣﺮ‬ ‫ﺑﺎﻷﻃﺮﺍ ﺍ ﺎﺭﺟﻴﺔ ﻣﺪﺧﻼ ﺍﻟﻨﻈﺎ ﻟﺬﺍ ﻓ ﺍﻟﺪﻗﺔ‬
‫ﺍﻟﺸ ﺮﻛﺔ ﺑﻨﻈ ﺎ‬ ‫ﺔ ﺍ ﺼﻮﻝ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻄﻠﻮﺑﺔ ﻭﺍ ﺘﺮﺟﺎﻋﻬﺎ ﻻﺑﺪ ﺃ ﲢ ﺘ‬ ‫ﻭﺣ ﺗ ﺘﻄﻴﻊ ﺍ‬
‫ﻴﻞ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺎﻟﻴﺔ ﺍﻟﻨﺎ ﺔ ﻣﻦ ﻋﻤﻠﻴﺎ ﺍﻟﺸﺮﻛﺔ ﺍﻟﻴﻮﻣﻴﺔ ﻭﲢﻮﻳﻠ ﻬﺎ ﺇﱃ ﻣﻌﻠﻮﻣ ﺎ‬ ‫ﻠﻴ ﻜﻨﻬﺎ ﻣﻦ ﺗ‬ ‫ﳏﺎ‬
‫ﻣﻼﺋﻤﺔ ﻳﺘ ﺗﻮﺻﻴﻠﻬﺎ ﺇﱃ ﺍﻷﻃﺮﺍ ﺍ ﺎﺭﺟﻴﺔ‪ .‬ﻭﺗﺸﻤﻞ ﻣﺮﺣﻠﺔ ﺍ ﺪﺧﻼ ﻟﻠﺒﻴﺎﻧﺎ ﺍ ﺎﻟﻴﺔ ﺍ ﺘﺼﻠﺔ ﺑﺎﻟﻌﻤﻠﻴﺎ ﺍﻟ ﺮﻋﻴﺔ‬
‫) ‪(2‬‬
‫ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ﻴﻞ ﺍﻟﺒﻴﺎﻧﺎ ‪.‬‬ ‫• ﺗ‬
‫• ﺗﺼﻨﻴ ﺍﻟﺒﻴﺎﻧﺎ ‪.‬‬
‫ﻤﻴﻊ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺘﺸﺎﻬﺑﺔ‪.‬‬ ‫•‬

‫‪46 :‬‬ ‫)‪ (1‬ﻋﺒﺪ ﺍ ﺎﻟﻚ ﺇ ﺎﻋﻴﻞ ﺣ ﺮ ﻣﺮﺟﻊ ﺎﺑ ‪.‬‬

‫‪15‬‬ ‫ﺍ ﻟﻜﺘﺮﻭﱐ ﺩﺍﺭ ﺍﻟﻨﻬ ﺔ ﺍﻟﻌﺮﺑﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ﺍﻟﻘﺎﻫﺮﺓ‪.‬‬ ‫)‪ (2‬ﻣﻨﲑ ﳏﻤﺪ ﺎ ‪ (1980):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺍ ﺎ‬

‫‪33‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫• ﺍﻟﺘ ﻛﺪ ﻣﻦ ﺻ ﺔ ﺍﻟﺒﻴﺎﻧﺎ ‪.‬‬

‫ﺘ ﺪﺍ‬ ‫ﺍﻟﻨﻈﺎ ﺍﻟﺬﻱ ﺗ ﺘ ﺪﻣﻪ ﺍ ﻨﺸ ﺓ ﻮﺍﺀ ﻛﺎ ﻳﺪﻭﻳﺎ ﺃﻭ ﻟﻴﺎ ﺇﻻ ﺃ ﺍ‬ ‫ﻭﺗﺘ ﺍ ﻄﻮﺍ ﺍﻟ ﺎﺑﻘﺔ ﲝ‬
‫ﻴﻠﻬﺎ ﻣﺒﺎﺷﺮﺓ ﻣﻦ ﺧﻼﻝ ﺇﺩﺧﺎ ﺎ ﺇﱃ‬ ‫ﻧﻈ ﲨﻊ ﺍﻟﺒﻴﺎﻧﺎ ﻭﻓﺮ ﺇﻣﻜﺎﻧﻴﺔ ﲨﻊ ﺍﻟﺒﻴﺎﻧﺎ ﻭﺗ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻗﺎﻋﺪﺓ ﺍﻟﺒﻴﺎﻧﺎ ‪.‬‬
‫ﺃ ﻣﻌﻈ ﺍﻟ ﻌﺎﻟﻴﺎ ﻭﺍﻷﺣﺪﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﺎﺭ ﻬﺎ ﺍ ﻨﻈﻤﺎ ﻳﺘ ﺗﻮ ﻴ ﻬﺎ ﻣﻦ ﺧﻼﻝ ﻭ ﺎﺋ ﻣﻜﺘﻮﺑﺔ‪.‬‬
‫ﻫﺬﻩ ﺍﻷﺧﲑﺓ ﺗﺸﻜﻞ ﺍﻟﺪﻟﻴﻞ ﻋﻠ ﺃ ﺍ ﺪ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻗﺪ ﻭﻗﻮﻋﻪ ﻭ ﺃﺻﺒ ﻳﺸﻜﻞ ﺍ ﺘﻨﺪ ﺍﻷ ﺎ ﻲ ﺍﻟ ﺬﻱ‬
‫‪.‬‬ ‫ﻴﻞ ﺍ ﺎ‬ ‫ﻋﻤﻠﻴﺔ ﺍﻟﺘ‬ ‫ﻳﻘﺪ ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟﱵ ﺗ ﺘ ﺪ‬
‫ﺒﺎﺏ‬ ‫ﺍ ﻨﻈﻤ ﺔ ﻟ‬ ‫ﻭ ﻓﻌﺎﻟﻴﺎ ﺩﻭﺭﺓ ﺍﻟﻌﻤﻠﻴ ﺎ‬ ‫ﺍﻟﻨﻈﺎ ﺍ ﺎ‬ ‫ﻭﺗﻠﻌ ﺍ ﺘﻨﺪﺍ ﺩﻭﺭﺍ ﻫﺎﻣﺎ‬
‫) ‪(1‬‬
‫ﺍﻟﺘﺎﻟﻴﺔ ‪:‬‬
‫ﲢﺪﻳﺪ ﺗﺪﻓ ﺍﻟﺒﻴﺎﻧﺎ ﺩﺍﺧﻞ ﺍ ﻨﻈﻤﺔ ﻣﻦ ﺧﻼﻝ ﲢﺪﻳﺪ ﻣﺼﺪﺭ ﻫﺬﻩ ﺍ ﺘﻨﺪﺍ ﻭﺍﻧﺘﻘﺎ ﺎ‬ ‫• ﺗﺸﻜﻞ ﺍﻷ ﺎ‬
‫ﻭﺃﻣﺎﻛﻦ ﺣ ﻈﻬﺎ‪.‬‬
‫• ﺗﻌ ﻋﻦ ﺣﺮﻛﺔ ﺍﻟﺘﺪﻓﻘﺎ ﺍ ﺎﺩﻳﺔ ﻷﺻﻮﻝ ﺍ ﻨﻈﻤﺔ‪.‬‬
‫ﻼ ﺍ ﺎ ﺒﻴﺔ‪.‬‬ ‫ﺍﻟ‬ ‫ﻴﻠﻬﺎ‬ ‫• ﺗ ﺘ ﺪ ﻛﻮ ﻴﻠﺔ ﺒﺎ ﺍﻟﻌﻤﻠﻴﺎ ﻭﺗ‬
‫ﺍ ﻨﻈﻤﺔ ﻭﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻴﻬﺎ‪.‬‬ ‫• ﺗ ﺘ ﺪ ﻛ ﺩﺍﺓ ﺘﺎﺑﻌﺔ ﲑ ﻧﻈﺎ ﺍﻟﻌﻤﻠﻴﺎ‬
‫ﺃﻋﺪﺍﺩ ﻣ ﺘﻨﺪﺍ ﺃﺧﺮ ‪ .‬ﻛ ﻋﺪﺍﺩ ﺍﻟ ﺎﺗﻮﺭﺓ ﺍﻟﺬﻱ ﻳﺘ ﻣﺜﻼ ﺑﻨ ﺎﺀ‬ ‫ﺍ ﺘﻨﺪﺍ ﻛ ﺎ‬ ‫• ﺗ ﺘ ﺪ ﺑﻌ‬
‫ﻋﻠ ﺃﻣﺮ ﺍﻟﺒﻴﻊ‪.‬‬
‫ﲢ ﲔ ﺟﻮﺩﺓ ﺍﻟﺮﻗﺎﺑﺔ‬ ‫ﻭ ﺃ ﺍﻟﺘﺼﻤﻴ ﺍﳉﻴﺪ ﻟﻜﻞ ﻣﻦ ﺍ ﺘﻨﺪﺍ ﺍﻷﻭﻟﻴﺔ ﻭﻋﻤﻠﻴﺎ ﺇﺩﺧﺎﻝ ﺍﻟﺒﻴﺎﻧﺎ ﻳ ﺎﻋﺪ‬
‫ﻴﻠﺔ ﺃﺧ ﺮ‬ ‫ﺍ ﻨﺸ ﺓ‪ .‬ﺇ ﺎﻓﺔ ﺇﱃ ﺍﻟﻮ ﺎﺋﻞ ﺃﻋﻼﻩ ﻓ ﺍﻛﺘﻤﺎﻝ ﺍﻟﺒﻴﺎﻧﺎ ﺃ ﺘﻨﺪﻳﻪ ﺜﻞ ﻭ‬ ‫ﻋﻠ ﲨﻴﻊ ﺍﻟﺒﻴﺎﻧﺎ‬
‫) ‪(2‬‬
‫ﲔ ﻛ ﺎﺀﺓ ﻋﻤﻠﻴﺎ ﺇﺩﺧﺎﻝ ﺍﻟﺒﻴﺎﻧﺎ ‪.‬‬ ‫ﻟﺘ‬

‫ﺍ ﻌﻠﻮﻣ ﺎ‬ ‫ﻧﻈ‬ ‫ﺩﻭﺭﺓ ﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﻭﺗﻌﺘ ﻣﺮﺣﻠﺔ ﺍ ﺩﺧﺎﻝ ﻫﻲ ﺍﻷ ﺎ ﺍﻟﺬﻱ ﺗ ﺘﻨﺪ ﺇﻟﻴﻪ ﺑﻘﻴﺔ ﺍ ﺮﺍﺣﻞ‬
‫ﺷﻜﻞ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻭ ﻫﻲ ﺗﻌﺘ ﺍﺧﻄﺮ ﻣﺮﺣﻠﺔ ﻷ ﺎ ﺜﻞ ﺍ ﺎﺩﺓ ﺍ ﺎ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﻮ ﻳﻨﺘ ﻬﺎ ﺍﻟﻨﻈﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬ ‫ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﺗ ﺘ ﺪ‬

‫)‪(1‬‬
‫ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ ‪ .‬ﻣﺮﺟﻊ ﺎﺑ ‪.‬‬
‫‪184‬‬
‫)‪(2‬‬
‫‪Romney & Steinbart:(2003) Accounting Information Systems, g th Edition Prentice Hall, P107‬‬

‫‪34‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫– ﻣـﺮﺣﻠﺔ ﻣﻌـﺎﳉﺔ ﻟﻠﺒـﻴﺎﻧﺎﺕ ‪:‬‬

‫ﻴﻠﻬﺎ ﻋﻦ ﺍﻷﻧﺸﻄﺔ‬ ‫ﻤﻴﻌﻬﺎ ﻭﺗ‬ ‫ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺑﺘ ﻮﻳﻞ ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟﱵ‬ ‫ﺗﻘﻮ ﻋﻤﻠﻴﺎ ﺍ ﻌﺎﳉﺔ‬
‫ﺟ ﺮﺍﺀ‬ ‫ﺍ ﺘﻠ ﺔ ﻟ ﺣﺪﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻋﻤﻠﻴﺎ ﺍ ﻨﺸ ﺓ ﺇﱃ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺮﺣﻴﻞ ﺍ ﺎ‬
‫ﺎﺑﻴﺔ ﻭﲢﻠﻴﻠﻬﺎ ﻟﻴ ﻬﻞ ﻧﻘﻠﻬﺎ ﺇﱃ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﺜﻞ ﺮﺟﺎ ﺍﻟﻨﻈﺎ ‪.‬‬ ‫ﺍﻟﻌﻤﻠﻴﺎ ﺍ‬

‫‪ -‬ﻋﻨﺪ ﺗﺼﻤﻴ ﻧﻈ ﺍ ﻌﺎﳉﺔ ‪ -‬ﺍﻻﻟﺘﺰﺍ‬ ‫ﻜﻦ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﻟ ﺎﻳﺔ ﺍ ﺮ ﻮﺑﺔ ﻣﻦ ﻋﻤﻠﻴﺎ ﺍ ﻌﺎﳉﺔ‬ ‫ﻭﺣ‬
‫) ‪(1‬‬
‫ﻣﻌﺎﳉﺔ ﺍﻟﻌﻤﻠﻴﺎ ﺑﺸﻜﻞ ﻓﻌﺎﻝ‪ .‬ﻭﻣﻦ ﻫﺬﻩ ﺍﻟﻘﻮﺍﻋﺪ ﺍ ﺗﻴﺔ‪:‬‬ ‫ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﱵ ﺗ ﺎﻋﺪ‬
‫ﻨ ﺍﺯﺩﻭﺍﺟﻴﺔ ﻋﻤﻠﻴﺎ ﺍ ﻌﺎﳉﺔ‪.‬‬ ‫•‬
‫ﻨ ﺍﻟﻌﻤﻠﻴﺎ ﺍﻟﱵ ﻻ ﺗ ﻴ ﻗﻴﻤﺔ‪.‬‬ ‫•‬
‫• ﺗﺒ ﻴ ﻋﻤﻠﻴﺎ ﺍ ﻌﺎﳉﺔ‪.‬‬
‫ﺍﻟﺰﻣﻦ ﺍﻟﻼﺯ ﻟﺘﻨ ﻴﺬ ﻋﻤﻠﻴﺎ ﺍ ﻌﺎﳉﺔ‪.‬‬ ‫ﻴ‬ ‫•‬

‫ﺍﻟﻮﺻ ﻮﻝ‬ ‫ﺎﺑﻴﺔ ﻭﺍ ﻨﻄﻘﺔ ﺍﻟﱵ ﺮ ﻋﻠ ﺍ ﺪﺧﻼ ﺑ ﺮ‬ ‫ﻭﻗﺪ ﻋﺮﻓﺖ ﺍ ﻌﺎﳉﺔ ﺑ ﺎ ﻤﻮﻋﺔ ﺍﻟﻌﻤﻠﻴﺎ ﺍ‬
‫) ‪(2‬‬
‫ﺇﱃ ﺍ ﺮﺟﺎ ‪.‬‬
‫ﻞ‬ ‫ﺍ ﻨﺸ ﺓ ﻓ ﻲ‬ ‫ﺍ ﺘﺒﻊ‬ ‫ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬ ‫ﺘﻠ ﻋﻤﻠﻴﺔ ﻣﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎ ﺑﺎﺧﺘﻼ ﻧﻮ ﻭﺣ‬
‫ﺍﻟﻨﻈﺎ ﺍﻟﺘﻘﻠﻴﺪﻱ ) ﺍﻟﻴﺪﻭﻱ ( ﺗﻮﺟﺪ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍ ﺟﺮﺍﺀﺍ ﻭﺍ ﻄﻮﺍ ﻭﺍﻟﻄﺮ ﺍﻟﻼﺯﻣﺔ ﻧﺘﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟ ﱵ‬
‫ﻭﺗﺘﻤﺜﻞ ‪:‬‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺗ ﺎﻋﺪ‬
‫• ﻓﺮﺯ ﺍﻟﺒﻴﺎﻧﺎ ﻭﺗﺮﺗﻴﺒﻬﺎ ﻭﺗﺼﻨﻴ ﻬﺎ‪.‬‬
‫ﺎﺑﻴﺔ ﻭﺍ ﻨﻄﻘﻴﺔ ) ﺍﻟﻘﻴﻮﺩ ﺍ ﺎ ﺒﻴﺔ (‪.‬‬ ‫• ﺇﺟﺮﺍﺀ ﺍﻟﻌﻤﻠﻴﺎ ﺍ‬
‫• ﺗﺮﺣﻴﻞ ﺍﻟﺒﻴﺎﻧﺎ ﻭﺗﺒﻮﻳﺒﻬﺎ‪.‬‬
‫• ﺗﺮﻣﻴﺰ ﺍﻟﺒﻴﺎﻧﺎ ﻭ ﺰﻳﻨﻬﺎ‪.‬‬

‫‪151‬‬ ‫)‪ (1‬ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ ‪ .‬ﻣﺮﺟﻊ ﺎﺑ ‪.‬‬

‫‪18‬‬ ‫)‪ (2‬ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ ‪ (2003):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺎ ﻮﺑﻴﺔ‪ .‬ﻣﻜﺘﺒﺔ ﺩﺍﺭ ﺍﻟﺜﻘﺎﻓﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪.‬‬

‫‪35‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫) ‪(1‬‬
‫ﻞ ﺍﻷﻧﻈﻤﺔ ﺍ ﻟﻜﺘﺮﻭﻧﻴﺔ )ﺍ ﺘ ﺪﺍ ﺍﻟﻜﻤﺒﻴﻮﺗﺮ( ﻳﻮﺟﺪ ﻣﻨﻬ ﺎ ﺃ ﺎ ﻴﺎ ﻟﻌﻤﻠﻴﺎ ﺍ ﻌﺎﳉﺔ ﺎ‪:‬‬ ‫ﺃﻣﺎ‬

‫ﻧ ـﻢ ﻣﻌـﺎﳉﺔ ﺍﳌﻠـﻔﺎﺕ ) ﺍﻟﺪﻓﻌﺎﺕ( ‪:‬‬ ‫‪.1‬‬

‫ﻳﺘ ﻣﻌﺎﳉﺘﻬﺎ ﺩﻓﻌﻪ ﻭﺍﺣﺪﺓ ﻣ ﻦ ﺃﺟ ﻞ‬ ‫ﻣﻠ‬ ‫ﻤﻴﻊ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺮ ﻮﺏ ﻣﻌﺎﳉﺘﻬﺎ ﻭﺇﺩﺧﺎ ﺎ‬ ‫ﺣﻴ ﻳﺘ‬
‫ﺍ ﺼﻮﻝ ﻋﻠ ﺍﻟﻨﺘﺎﺋ ﳉﻤﻴﻊ ﺍﻟﺒﻴﺎﻧﺎ ﻣﺮﺓ ﻭﺍﺣﺪﺓ‪.‬‬

‫ﻧ ـﻢ ﺍﳌﻌـﺎﳉﺔ ﺍﻟﻔـﻮﺭﻳﺔ ) ﺍﳌﺒﺎﺷﺮﺓ (‪:‬‬ ‫‪.2‬‬

‫ﺬﻩ ﺍ ﻌﺎﳉﺔ ﺑﺼ ﻮﺭﺓ‬ ‫ﻣﺒﺎﺷﺮﺓ ﻭﺗﻈﻬﺮ ﺍﻟﻨﺘﺎﺋ‬ ‫ﻳﺘ ﺗﺸ ﻴﻞ ﻛﻞ ﻣﻌﺎﻣﻠﺔ ﻋﻠ ﺣﺪﻩ ﺑﻌﺪ ﺇﺩﺧﺎ ﺎ ﺇﱃ ﺍ ﺎ‬
‫ﺺ ﺃﺣ ﺪﺍ‬ ‫ﺗﻌﻜ ﻧﺘﺎﺋ ﺃﺧﺮ‬ ‫ﺮﻭﺭﺓ ﲢﺪﻳ ﺍﻟﺒﻴﺎﻧﺎ ﺑﺼﻮﺭﺓ ﻣ ﺘﻤﺮﺓ ﺣ‬ ‫ﻓﻮﺭﻳﺔ ﻭﻣﺒﺎﺷﺮﺓ ﺎ ﻳﻌ‬
‫ﺃﻱ ﻈﺔ‪.‬‬ ‫ﺟﺪﻳﺪﺓ ﻭﻗﻌﺖ ﺑﺎﻟﻨﻈﺎ ﻭ ﻫﻜﺬﺍ ﻜﻦ ﺍ ﺼﻮﻝ ﻋﻠ ﺗﻘﺎﺭﻳﺮ ﻋﻦ ﺧﺮ ﻣﻮﻗ ﻷﻱ ﻧﺸﺎ‬

‫ﻴ ﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﻧ ﺎﻡ ﺇﺩﺍﺭﺓ ﻗﺎﻋﺪﺓ‬
‫ﺍﳌﺴﺘ ﺪﻣ‬ ‫ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ‬ ‫ﻋﻦ ﺍﻟﻨﺸﺎﻃﺎﺕ‬
‫ـﺎﺕ‬
‫ﺍﻟﺒﻴﺎﻧــــ‬ ‫ﺍﻟﺪﺍﺧﻠﻴﺔ‬
‫ﻭﺍﳋﺎﺭﺟﻴﺔ‬
‫ﺷﻜﻞ ﺭﻗ )‪ (5-1‬ﻧﻈﺎ ﺗﺸ ﻴﻞ ﻗﻮﺍﻋﺪ ﺍﻟﺒﻴﺎﻧﺎ‬
‫‪(24‬‬ ‫ﺍﳌﺼﺪﺭ ‪) :‬ﻱ‪.‬ﻡ‪ .‬ﻣﻄﻴ ﻭ ﺧﺮﻭﻥ ‪: 2007‬‬

‫ﺝ‪ -‬ﻣـﺮﺣﻠﺔ ﺍﳌ ـﺮﺟﺎﺕ ‪:‬‬

‫ﺍﻟﺮﺋﻴ ﻴﺔ ﻟﻨﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻫﻮ ﺇﻧﺘﺎ ﺍ ﻌﻠﻮﻣﺎ ﻭﺗﻘﺪ ﻬﺎ ﺇﱃ ﺍ ﺘ ﺪﻣﲔ ﺍﻟ ﺪﺍﺧﻠﻴﲔ‬ ‫ﻣﻦ ﺍﻷﻫﺪﺍ‬
‫ﺃ ﻳﺼﻤ ﺑﺼﻮﺭﺓ‬ ‫ﻮﺀ ﻟﻚ ﻓ ﺍﻟﻨﻈﺎ ﺍ ﺎ‬ ‫ﺃﺩﺍﺀ ﻣﻬﺎﻣﻬ ‪ .‬ﻭ ﻋﻠ‬ ‫ﺎﻋﺪ‬ ‫ﻭﺍ ﺎﺭﺟﻴﲔ ﻭ ﻟﻚ‬
‫) ‪(2‬‬
‫ﻜﻦ ﻣﻦ ﺇﻧﺘﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺗ ﺎﻋﺪ ﻋﻠ ‪.‬‬

‫ﺍ ﻨﻈﻤﺔ ﺑﻮ ﺎﺋﻞ ﻭﺃﺩﻭﺍ ﲢﻘﻴﻘﻬﺎ‪ .‬ﻭﺗﺘﻤﺜﻞ ﻫﺬﻩ ﺍﻟﻮ ﺎﺋﻞ ﻭﺍﻷﺩﻭﺍ‬ ‫ﺍﻷ ﺎ ﻴﺔ ﻭﺍﻟ ﺮﻋﻴﺔ‬ ‫ﺃ(‪ -‬ﺭﺑ ﺍﻷﻫﺪﺍ‬
‫ﺎﻓﺔ ﺇﱃ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺮﺗﺒﻄﺔ ﺑﺎﻟﻘﺮﺍﺭﺍ ﺍ ﺎﺻﺔ‪.‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺍ ﻮﺍﺯﻧﺎ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﺑﺎ‬
‫ﺇﺩﺍﺭﺓ‬ ‫ﻭﲢﻠﻴﻞ ﻧﺘﺎﺋ ﻓﻌﺎﻟﻴﺎ ﻭﺃﻧﺸﻄﺔ ﻭﺃﻗ ﺎ ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﲝﻴ ﻳﺘﻤﻜﻦ ﺍﻟﻘ ﺎﺋﻤﻮ ﻋﻠ‬ ‫(‪ -‬ﻋﺮ‬
‫ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻣﻦ ﺗﻘﻮ ﺃﺩﺍﺀ ﺍﻷﻧﺸﻄﺔ ﺍ ﺘﻠ ﺔ‪.‬‬

‫‪24-23‬‬ ‫ﻛﺮﻩ ‪-‬‬ ‫)‪ (1‬ﻳﺎ ﺮ ﺻﺎﺩ ﻣﻄﻴﻊ ﻭ ﺧﺮﻭ ﻣﺮﺟﻊ ﺒ‬

‫)‪ (2‬ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ ‪ .‬ﻣﺮﺟﻊ ﺎﺑ ‪125 : .‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺍ ﻌﻠﻮﻣ ﺎ‬ ‫ﺮﺟ ﺎ ﻧﻈ‬ ‫ﺗﻘﻴﻴ‬ ‫ﻟﻚ ﻓ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺗﻌﺪ ﺍﻟﺸﻜﻞ ﺍﻷﻛﺜﺮ ﺍ ﺘ ﺪﺍﻣﺎ‬ ‫ﻭﺑﻨﺎﺀ ﻋﻠ‬
‫ﺘﻠ ﲔ ﺩﺍﺧ ﻞ ﺍ ﻨﻈﻤ ﺔ‬ ‫ﻭﺍ ﺘ ﻴﺪﻳﻦ ﺍ‬ ‫ﺍ ﺎ ﺒﻴﺔ‪ .‬ﻭﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻫﻲ ﺃﺩﺍﺓ ﺍﺗﺼﺎﻝ ﺑﲔ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬
‫ﻭﺧﺎﺭﺟﻬﺎ ﻟﺬﻟﻚ ﺗﺘﻌﻠ ﻓﻌﺎﻟﻴﺔ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﲜﻮﺩﺓ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻭﻣﻼﺋﻤﺘﻬﺎ ﻟﻠﻤ ﺘ ﺪﻣﲔ‪.‬‬
‫ﺷﻜﻞ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﺪﻭﺭﻳ ﺔ‬ ‫ﻭ ﺜﻞ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺮﺟﺎ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻜﻮ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬ ‫ﺔ ﻭ ﺍ ﻓﺎﺋﺪﺓ‬ ‫ﺃ ﺗﻜﻮ ﻭﺍ‬ ‫ﺍﻟﻄﻠ ﻭﺍﻟﱵ‬ ‫ﺍﻟﱵ ﻳﺘ ﺃﻋﺪﺍﺩﻫﺎ ﺣ‬
‫ﻣﺮﺍﻋ ﺎﺓ‬ ‫ﻭﺣ ﲢﺘﻮﻱ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ) ﺍ ﺮﺟﺎ ( ﻋﻠ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻓ ﻧﻪ‬
‫) ‪(1‬‬
‫ﻭﺗﺼﻤﻴ ﺃﺷﻜﺎﻝ ﺍﻟﺘﻘﺎﺭﻳﺮ‪:‬‬ ‫ﺍﻟﺸﺮﻭ ﺍﻟﺘﺎﻟﻴﺔ ﻋﻨﺪ ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬
‫‪ -1‬ﺮﻭﺭﺓ ﻭ ﻮ ﻭ ﻬﻮﻟﺔ ﻓﻬ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺧﺎﺻﺔ ﻭﺃ ﻣﻌﻈ ﻣ ﺘ ﺪﻣﻴﻬﺎ ﻟﻴ ﻮ ﻦ ﺘﻠﻜﻮ ﺧ ﺍ‬
‫ﳏﺎ ﺒﻴﺔ‪.‬‬
‫ﺘ ﺪﻣﺘﲔ‬ ‫‪ -2‬ﻣﻼﺋﻤﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻻﺣﺘﻴﺎﺟﺎ ﺍ ﺘﻮﻳﺎ ﺍ ﺩﺍﺭﻳﺔ ﺩﺍﺧ ﻞ ﺍ ﻨﻈﻤ ﺔ ﻭﻛ ﺬﻟﻚ ﺍ‬
‫ﺍ ﺎﺭﺟﻴﲔ‪.‬‬
‫‪ -3‬ﺗﻘﻠﻴﻞ ﺍﻟ ﻮﺓ ﺍﻟﺰﻣﻨﻴﺔ ﺑﲔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻭﺗﻘﺎﺭﻳﺮ ﺍﻷﺩﺍﺀ ﻋﻦ ﺍﻟﻨﺘﺎﺋ ﺍ ﺘﺮﺗﺒﺔ ﻋﻠ ﻫﺬﻩ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﻞ‬ ‫ﺣﺬﻓﻪ ﻭﺇ ﺎﻟﻪ ﻣﻨﻬﺎ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻣﺎ‬ ‫ﺇﺩﺭﺍﺟﻪ ﻭﺍ ﻓﺼﺎ ﻋﻨﻪ‬ ‫‪ -4‬ﲢﺪﻳﺪ ﻣﺎ‬
‫ﳏﺪﺩﺍ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ) ﺍﻟﺘﻜﻠ ﺔ ﻭﺍ ﻨ ﻌﺔ ﻭﺍﻷ ﻴﺔ ﺍﻟﻨ ﺒﻴﺔ(‪.‬‬
‫ﻣﻦ ﺧﻼﻝ ﺇﺗﺒﺎ ﻣﺒﺪﺃ ) ﺍ ﺩﺍﺭﺓ‬ ‫ﻫﺬﺍ ﺍﻟﻜ ﺍ ﺎﺋﻞ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻭﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﻴ‬ ‫ﻭ ﻴﻞ ﺍﻻ ﺎﻩ ﺣﺎﻟﻴﺎ ﺇﱃ‬
‫ﲢﻘﻴ ﺍ ﻄﺔ‬ ‫ﻭﺍﻷﻗ ﺎ ﺍﻟﱵ ﺗﻨ‬ ‫ﺮﻭﺭﺓ ﺃﻋﺪﺍﺩ ﺗﻘﺎﺭﻳﺮ ﺣﻮﻝ ﺍﻟ ﻌﺎﻟﻴﺎ‬ ‫ﺑﺎﻻ ﺘﻨﺘﺎ ( ﺍﻟﺬﻱ ﻳﻘ ﻲ ﺑﻌﺪ‬
‫ﲢﻘﻴ ﺍ ﻄﺔ ﺍ ﻮ ﻮﻋﺔ‬ ‫ﺍ ﻮ ﻮﻋﻴﺔ ﺎ‪ .‬ﻭﺑﺎﻟﺘﺎ ﻳﻘﺘﺼﺮ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺣﻮﻝ ﺍﻟ ﻌﺎﻟﻴﺎ ﻭﺍﻷﻗ ﺎ ﺍﻟﱵ ﻻ ﺗﻨ‬
‫)‪(2‬‬
‫ﺍ ﻄﺔ‪.‬‬ ‫ﺍﻷﻫﺪﺍ ﺍ ﺮ ﻮﻣﺔ‬ ‫ﺎ ﺃﻱ ﺍﻟﱵ ﻳﻨﺘ ﻋﻦ ﺃﺩﺍﺋﻬﺎ ﺍ ﺮﺍﻓﺎ ﻣﻠ ﻮ ﺔ‬
‫ﺃﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺇﱃ ﺍﺧﺘﺼﺎﺭ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﲢﺘﻮﻳﻬﺎ ﺣﻴ ﺃ ﺎ ﺗﺸﻤﻞ‬ ‫ﻭﻳ ﺩﻱ ﺍ ﺘ ﺪﺍ ﻫﺬﺍ ﺍ ﺒﺪﺃ‬
‫ﺎ ﻳﻮﻓﺮ ﺍﻟﻮﻗﺖ ﺍﻟﻼﺯ ﻧﺘﺎ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻭﺍﳉﻬﺪ ﺍﻟﻼﺯ ﻟﺘﻘﻮ ﻬﺎ‪.‬‬ ‫ﻋﻠ ﺍﻻ ﺮﺍﻓﺎ ﺍ ﺎﻣﺔ ﻓﻘ‬

‫‪561-560‬‬ ‫ﺍ ﺎ ﺒﺔ ﺍ ﺩﺍﺭﻳﺔ‪ .‬ﻣﺮﻛﺰ ﺍ ﻜﻨﺪﺭﻳﺔ ﻟﻠﻤﻄﺒﻮﻋﺎ ﺍﳉﺎﻣﻌﻴﺔ‪ .‬ﻣﺼﺮ‪.‬‬ ‫)‪ (1‬ﺃﲪﺪ ﺭﺟ ﻋﺒﺪ ﺍﻟﻌﺎﻝ‪ (1985):‬ﺍ ﺪﺧﻞ ﺍ ﻌﺎﺻﺮ‬
‫)‪ (2‬ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ ‪ .‬ﻣﺮﺟﻊ ﺎﺑ ‪144 . .‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺩ – ﺍﻟﺘ ـﺬﻳﺔ ﺍﻟﻌ ـﺴﻴﺔ‪:‬‬

‫ﺒﻴﺔ‬ ‫ﺍﻟﻘﺪﺭﺓ ﻋﻠ ﺍﻟﻘﻴﺎ ﺑ ﻧﺘﺎ ﺍ ﻌﻠﻮﻣ ﺎ ﺍ ﺎ‬ ‫ﺃ ﻳﻜﻮ ﻟﻨﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬ ‫ﻫﺬﻩ ﺍﻟﻌﻤﻠﻴﺔ‬
‫ﺍ ﻼﺋﻤﺔ ﺍﻟﱵ ﺗ ﺎﻋﺪ ﻋﻠ ﻣﻘﺎﺭﻧﺘﻬﺎ ﻣﻊ ﺍ ﻌﺎﻳﲑ ﺍ ﺪﺩﺓ ﻣ ﺒﻘﺎ – ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ – ﺎ ﻳ ﺩﻱ ﺇﱃ‬
‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬ ‫ﲢ ﲔ ﺟﻮﺩﺓ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺗﻌﺰﻳﺰ ﻓﺎﻋﻠﻴﺘﻬﺎ ﻭﻛ ﺎﺀ ﺎ‬

‫ﺣﻴ ﻳﻨﻈﺮ ﺇﱃ ﻣ ﻬﻮ ﺍﻟﺘ ﺬﻳﺔ ﺍﻟﻌﻜ ﻴﺔ ﺑ ﺎ ﻋﻤﻠﻴﺔ ﺮﻭﺭﻳﺔ ﻟﻠﺘ ﻛﺪ ﻣﻦ ﻛ ﺎﺀﺓ ﺍ ﺘ ﺪﺍ ﺍ ﻮﺍﺭﺩ ﺍ ﺘﺎﺣﺔ ﻟﺪ‬
‫) ‪(1‬‬
‫ﺎ ﻣ ﺒﻘﺎ‪.‬‬ ‫ﲢﻘﻴ ﺍﻷﻫﺪﺍ ﺍ ﻄ‬ ‫ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﺎ‬ ‫ﺔ ﻣﻊ ﺧﻄﻄﻬﺎ‪ .‬ﺃﻭ ﺑ ﺩﺍﺀ ﺍ‬ ‫ﻛ ﺎﺀﺓ ﺍﻷﺩﺍﺀ ﺍﻟ ﻌﻠﻲ ﻟﻠﻤ‬ ‫ﻛﻤﺎ ﺜﻞ ﺍﻟﺘ ﺬﻳﺔ ﺍﻟﻌﻜ ﻴﺔ ﺃﺩﺍﺓ ﻓﻌﺎﻟﺔ‬
‫ﺍ ﻌﻠﻦ ﻋﻨﻬﺎ ﻣﻦ ﻧﺎﺣﻴ ﺔ‬ ‫ﻋﻠ ﻣﺪ ﲢﻘﻴ ﺍﻷﻫﺪﺍ‬ ‫ﺍﻟﺘﻌﺮ‬ ‫ﺍ ﻤﺎ ﻠﺔ ﺃﻭ ﺑﺎﻷﺩﺍﺀ ﺍﻟ ﻌﻠﻲ ﻟﻠ ﺘﺮﺍ ﺍﻟ ﺎﺑﻘﺔ ﻬﺑﺪ‬
‫ﻭﺍﻟﻘﻮﺓ‬ ‫ﻧﻘﺎ ﺍﻟ ﻌ‬ ‫ﻛ ﺎﺀﺓ ﻭﻓﺎﻋﻠﺔ ﺍ ﺘ ﻼﻝ ﺍ ﻮﺍﺭﺩ ﺍ ﺘﺎﺣﺔ ﺎ ﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮ ﻟﺘ ﺪﻳﺪ ﺍﻻ ﺮﺍﻓﺎ ﻭﺍﻛﺘﺸﺎ‬
‫ﻬﻮﺭﻫﺎ‪.‬‬ ‫ﺑ ﻴﺔ ﺍﻟﺘﺼﺮ ﻋﻠ ﺃ ﺒﺎﻬﺑﺎ ﻭﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﱵ ﺎﻋﺪ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴ ﺔ‬ ‫ﻟﻨﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻣﻦ ﺗﻮﻓﲑ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﻭﺣ ﻳﺘ‬
‫ﻮﺀ ﻧﻮﻋﻴﺔ ﺍ ﺮﺟﺎ ﺍ ﻄﻠﻮﺑﺔ‬ ‫ﻋﻠ‬ ‫ﺗﺼﻤﻴ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬ ‫ﺍﻟﱵ ﺘﺎﺟﻬﺎ ﺘﻠ ﺍ ﺘ ﺪﻣﲔ‪ ,‬ﻓ ﻧﻪ‬
‫ﺮﺟﺎ ﻣﻨﺎ ﺒﺔ ﳉﻮﺩﺓ‬ ‫ﻭﺍﻟﱵ ﻋﻠ ﺃ ﺎ ﻬﺎ ﻳﺘ ﲢﺪﻳﺪ ﺍ ﺪﺧﻼ ﺍﻟﻼﺯﻣﺔ ﻭ ﻣﻌﺎﳉﺘﻬﺎ ﺑﺎﻟﻄﺮﻳﻘﺔ ﺍ ﺮ ﻮﺑﺔ ﻋﻨﻬﺎ ﺇﻧﺘﺎ‬
‫) ‪(2‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬
‫‪-9-1‬ﺍﻟـﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧـﻠﻴﺔ ﻟﻨ ﺎﻡ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳ ‪:‬‬
‫ﺎﻫ‬ ‫ﺗﻌﺪ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻣﻦ ﺃﻫ ﻣﻘﻮﻣﺎ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺩﺍﺧﻞ ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ,‬ﻭﺍﻟ ﱵ ﺗ‬
‫ﺎﺋﻴﺔ ﻟﻨﻈ ﺍ ﻌﻠﻮﻣﺎ ‪ .‬ﻭ ﺬﺍ ﻓﺎﻧﻪ ﻣﻦ ﺍ ﻤﻜﻦ ﺍﻟﺘﻄ ﺮ‬ ‫ﲢ ﲔ ﻭﺗﻌﺰﻳﺰ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﻛﻤ ﺮﺟﺎ‬ ‫ﺑﺪﻭﺭﻫﺎ‬
‫ﻋﻄﺎﺀ ﻓﻜﺮﺓ ﺗﻮ ﻴ ﻴﺔ ﻬﻮ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻭﺑﻴ ﺔ ﻭﺇﺟﺮﺍﺀﺍ ﺍﻟﺮﻗﺎﺑﺔ‪.‬‬
‫‪ .1-9-1‬ﺗﻌـﺮﻳﻒ ﻧ ـﻢ ﺍﻟﺮﻗـﺎﺑﺔ ﺍﻟﺪﺍﺧـﻠﻴﺔ‪:‬‬
‫ﺍ ﺘﻨﺎﻓ ﺔ ﺍﻟﱵ ﺗﺘﺒﻌﻬﺎ ﺍ ﻨﻈﻤ ﺔ‬ ‫ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻋﻠ ﺃ ﺎ " ﺍ ﻄﺔ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﻭﻛﺎﻓﺔ ﺍﻟﻄﺮ ﻭﺍ ﻘﺎﻳﻴ‬ ‫ﺗﻌﺮ‬
‫) ‪(3‬‬
‫ﻭﺍﻻﺭﺗﻘﺎﺀ ﺑﺎﻟﻜ ﺎﺀﺓ ﺍ ﻧﺘﺎﺟﻴﺔ ﻭﺗﺸ ﻴﻊ ﺍﻻﻟﺘﺰﺍ ﺑﺎﻟ ﻴﺎ ﺎ ﺍ ﺩﺍﺭﻳﺔ ﺍ ﻮ ﻮﻋﺔ ﻣﻘﺪﻣﺎ‪.‬‬ ‫ﻤﺎﻳﺔ ﺃﺻﻮ ﺎ‬

‫ﺍ ﺎ ﺒﻴﺔ‪ .‬ﺩﺍﺭ ﺍﻟ ﻜﺮ ﺍ ﻌﺎﺻﺮ ﻟﻠﻨﺸﺮ‪ .‬ﺩﻣﺸ ‪628 .‬‬‫)‪ (1‬ﺇﺑﺮﺍﻫﻴ ﺃﲪﺪ ﺍﻟﺼﻌﻴﺪ‪ (1996):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ‬
‫)‪ (2‬ﻋﺒﺪ ﺍ ﺎﻟﻚ ﺇ ﺎﻋﻴﻞ ﺣ ﺮ‪ .‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪180 : .‬‬
‫)‪ (3‬ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ ‪ .‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪101 . :‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻭﺗﻌﺪ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﺃﺣﺪ ﺍﻷﺭﻛﺎ ﺍﻷ ﺎ ﻴﺔ ﻟﻠﻌﻤﻠﻴﺔ ﺍ ﺩﺍﺭﻳﺔ ﻓﻬﻲ ﻣ ﻮﻟﻴﺔ ﺍ ﺩﺍﺭﺓ‪ ,‬ﻭ ﻜﻨﻬﺎ ﺃ ﺗ ﻮ‬
‫ﺍﻟ ﻠﻄﺎ ﺍﻟﺮﻗﺎﺑﻴﺔ ﻣﺜﻞ ﺍ ﺮﺍﺟﻊ ﺍﻟﺪﺍﺧﻠﻲ ﻭﺍ ﺮﺍﺟﻊ ﺍ ﺎﺭﺟﻲ ﻭﻟﻜﻦ ﺍ ﻮﻟﻴﺔ ﺍﻟﻨﻬﺎﺋﻴﺔ ﺗﺒﻘ‬ ‫ﺃﺷ ﺎﺻﺎ ﺧﺮﻳﻦ ﺑﺒﻌ‬
‫ﻣ ﻮﻟﻴﺔ ﺍ ﺩﺍﺭﺓ‪.‬‬
‫ﻛﻤﺎ ﺗﻘﻮ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﺑﺘﻘﺪ ﺗ ﻛﻴﺪ ﻣﻌﻘﻮﻻ ﻭﻟﻴ ﻣﻄﻠ ﻭ ﻟﻚ ﻷ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﻟﺘ ﻛﻴﺪ ﺍ ﻄﻠ ﺃﻣ ﺮ‬
‫ﻋﻼﻗﺔ‬ ‫ﺻﻌ ﻧﺘﻴ ﺔ ﻟﺘﺸﺎﺑﻚ ﺍﻟﻌﻼﻗﺔ ﺍﻟﻮ ﻴ ﻴﺔ ﺑﲔ ﺍﻟﻌﻤﻞ ﻭﺍ ﺮﺍﻗ ﺍﻟﺪﺍﺧﻠﻲ ﻣﻦ ﺟﻬﺔ ﻭﻣﻦ ﺟﻬﺔ ﺃﺧﺮ ﻟﺘﻌﺎﺭ‬
‫ﺍﻟﺘﻜﻠ ﺔ ﺑﺎ ﻨ ﻌﺔ ﻓﻴﻤﺎ ﻳﺮﺗﺒ ﺑﺘﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪.‬‬
‫‪ .2-9-1‬ﻣـﺮﺍﻗﺒﺔ ﺍﻟﺒـﻴﺎﻧﺎﺕ‪:‬‬
‫) ‪(1‬‬
‫ﺗﺘ ﻣﺮﺍﻗﺒﺔ ﺍﻟﺒﻴﺎﻧﺎ ﻣﻦ ﺧﻼﻝ ﻣﺮﺣﻠﺘﲔ ﺃ ﺎ ﻴﺘﲔ ﺎ‪:‬‬
‫ﺍﳌﺮﺣﻠﺔ ﺍ ﻭ ‪ :‬ﺍﻟﺘ ﻛﺪ ﻣﻦ ﺃ ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟﱵ ﺍﻻﺣﺘ ﺎ ﻬﺑﺎﺀ ﻠﻴﻤﺔ ﻭﻛﺎﻣﻠﺔ ﻭﺗﻌﺎ ﺑ ﺎﻟﻴ ﺻ ﻴ ﺔ‪ .‬ﻭﻣ ﻦ‬
‫ﻼ ﺍﻷﺻﻠﻴﺔ‪.‬‬ ‫ﺃﻣﺜﻠﺔ ﻟﻚ ﻣﻄﺎﺑﻘﺔ ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟﱵ ﻳﺘ ﺇﺩﺧﺎ ﺎ ﺇﱃ ﺍ ﺎ ﻮﺏ ﻣﻊ ﺍ ﺘﻨﺪﺍ ﻭﺍﻟ‬

‫‪ .‬ﻭﻣ ﻦ‬ ‫ﻭﺍ ﺮﻳ‬ ‫ﻭﺍﻟﺘﻼﻋ ﺃﻭ ﺍﻟﺘﻠ‬ ‫ﺍﳌﺮﺣﻠﺔ ﺍﻟ ﺎﻧﻴﺔ‪ :‬ﺗﻮﻓﲑ ﺍﻷﻣﻦ ﻭﺍ ﻤﺎﻳﺔ ﻟﻠﺒﻴﺎﻧﺎ ﻣﻦ ﺍﻟﻌﺒ ﻭﺃﺧﻄﺎﺀ ﺍﻟ‬
‫ﻟﻚ ﻣﻨﻊ ﺍﻟﺪﺧﻮﻝ ﺇﱃ ﺃﻣﻜﺎ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺇﻻ ﻣﻦ ﺧﻼﻝ ﺍﻟﺒﻄﺎﻗﺎ ﺍﻻﻟﻜﺘﺮﻭﻧﻴ ﺔ‬ ‫ﺍﻷﻣﺜﻠﺔ ﻋﻠ‬
‫ﻭﻫﺬﺍ ﻣﻦ ﺃ ﺎ ﻴﺎ ﺃﻧﻈﻤﺔ ﺍﻟ ﺒ ﺍﻟﺪﺍﺧﻠﻲ‪.‬‬

‫‪ -3-9-1‬ﺑﻴ ﺔ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ‬

‫ﺜﻞ ﺑﻴ ﺔ ﺍﻟﺮﻗﺎﺑﺔ ﺍ ﻃﺎﺭ ﺍﻟﻌﺎ ﺍﻟﺬﻱ ﻳﺘ ﻣﻦ ﺧﻼﻟﻪ ﺗﻨ ﻴﺬ ﺍ ﺟﺮﺍﺀﺍ ﻭﺍﻟ ﻴﺎ ﺎ ﺍﻟﺮﻗﺎﺑﻴﺔ‪ .‬ﻓﻤﻦ ﺧﻼﻝ ﻫ ﺬﻩ‬
‫ﺍﻟﺒﻴ ﺔ ﻳﺘ ﺍﻟﺘﻌﺮ ﻋﻠ ﻭﺟﻬﺎ ﻧﻈﺮ ﺍ ﺩﺍﺭﺓ ﺣﻮﻝ ﺃ ﻴﺔ ﺍﻟﺮﻗﺎﺑﺔ ﻭﻫﻮ ﻣﺎ ﻴﻨﻌﻜ ﺃ ﺮﻩ ﺑﺎ ﺎﺏ ﺃﻭ ﺑﺎﻟ ﻠ ﻋﻠ‬
‫ﺍﻟﻨﻈ ﺍ ﺎ ﺒﻴﺔ ﻟﻠﻤﻨﻈﻤﺔ‪ .‬ﻓﺎ ﺪ ﺃ ﺍﻫﺘﻤﺎ ﺍ ﺩﺍﺭﺓ ﺑﻨﻈ ﺍ ﺮﺍﺟﻌﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﺜﻞ ﺍﻟﻌﻤﻞ ﺍﻟﺮﺋﻴ ﻲ ﻟﺒﻴ ﺔ ﻧﻈ ﺍﻟﺮﻗﺎﺑ ﺔ‬
‫) ‪(2‬‬
‫ﺍ ﺎﺻﺔ ﺑﺎﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬
‫ﺎ ﻭﺍ ﺟ ﺮﺍﺀﺍ‬ ‫ﺗ ﻴ ﻭﺗﻘﺮﻳﺮ ﺍﻟ ﻴﺎ‬ ‫ﻭﺍﻟﺒﻴ ﺔ ﺍﻟﺮﻗﺎﺑﻴﺔ ﻫﻲ ﺍﻟﺘ ﲑﺍ ﺍ ﺸﺘﺮﻛﺔ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻌﻮﺍﻣﻞ‬
‫ﺍﻟﺮﻗﺎﺑﻴﺔ‪ .‬ﻭ ﺗﺘﻤﺜﻞ ﻫﺬﻩ ﺍﻟﻌﻮﺍﻣﻞ ‪:‬‬
‫• ﺃ ﻠﻮﺏ ﺍ ﺩﺍﺭﺓ ﻭﻓﻠ ﺘﻬﺎ‪.‬‬
‫• ﺍ ﻴﻜﻞ ﺍﻟﺘﻨﻈﻴﻤﻲ‪.‬‬
‫ﺍﻟ ﻠﻄﺔ ﻭﺍ ﻮﻟﻴﺔ‪.‬‬ ‫• ﻃﺮ ﺗ ﻮﻳ‬

‫ﻛﺮﻩ – ‪7:‬‬ ‫)‪ (1‬ﻳﺎ ﺮ ﺻﺎﺩ ﻣﻄﻴﻊ ﻭ ﺧﺮﻭ ﻣﺮﺟﻊ ﺒ‬

‫)‪ (2‬ﻋﺒﺪ ﺍ ﺎﻟﻚ ﺇ ﺎﻋﻴﻞ ﺣ ﺮ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪44 : -‬‬

‫‪39‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫• ﻃﺮ ﻣﺮﺍﻗﺒﺔ ﺍﻷﺩﺍﺀ‪.‬‬
‫ﻴﺎ ﺎ ﺍ ﺘ ﺪﺍ ﻭﺗﺪﺭﻳ ﺍ ﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ‪.‬‬ ‫•‬

‫ﺔ ﻭﻟﻮ ﺑ ﻴﻄﺔ ﻋﻦ ﺍﻟﻌﻨﺎﺻﺮ )‬ ‫ﻣﻦ ﺍ ﻼﺣ ﺃﻧﻨﺎ ﺍﺷﺮﻧﺎ ﺇﱃ ﺑﻴ ﺔ ﺍﻟﺮﻗﺎﺑﺔ ﺑﺸﻜﻞ ﺘﺼﺮ ﻭ ﻟﻚ ﻋﻄﺎﺀ ﺍﻟﻘﺎﺭ‬
‫ﻓﻴﻬﺎ‪.‬‬ ‫ﺍﻟﻌﻮﺍﻣﻞ ( ﺍﻟﱵ ﺗﻜﻮ ﺑﻴ ﺔ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﺩﻭ ﺍﻟ ﻮ‬
‫‪ -4-9-1‬ﺇﺟـﺮﺍﺀﺍﺕ ﺍﻟـﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧـﻠﻴﺔ‪:‬‬
‫ﺍ ﺟﺮﺍﺀﺍ ﺍﻟﺮﻗﺎﺑﻴﺔ ‪ :‬ﻫﻲ ﻤﻮﻋﺔ ﻣﻦ ﺍﻷﺩﻭﺍ ﺍ ﺘﺎﺣﺔ ﻟ ﺩﺍﺭﺓ ﻭﺍﻟﱵ ﻜﻦ ﻣﻦ ﺧﻼ ﺎ ﺗﻨﻈﻴﻤﻬﺎ ﺇﻧﺸ ﺎﺀ‬
‫ﺍ ﺘﻮﻳﺎ ﺍ ﺩﺍﺭﻳﺔ‬ ‫ﺘﻠ‬ ‫ﻣﺘﻨﻮﻋﺔ ﻭ ﻜﻦ ﺗﻄﺒﻴﻘﻬﺎ‬ ‫ﺍ ﺟﺮﺍﺀﺍ ﺍﻟﺮﻗﺎﺑﻴﺔ ﻭﺗﻄﺒﻴﻘﻬﺎ ﻟ ﺟﺮﺍﺀﺍ ﺍﻟﺮﻗﺎﺑﻴﺔ ﺃﻫﺪﺍ‬
‫ﺍ ﻨﻈﻤﺔ ﻭﻣﻦ ﺃﻫ ﻫﺬﻩ ﺍ ﺟﺮﺍﺀﺍ ﻣﺎ ﻳﻠﻲ ‪:‬‬ ‫ﺍﻟﻨﻈﺮ ﺇﻟﻴﻬﺎ ﺑﺎﻟﺘﻜﺎﻣﻞ ﻣﻊ ﺍﻟﺒﻴ ﺔ ﺍﻟﺮﻗﺎﺑﻴﺔ‬ ‫ﻭﻟﺬﻟﻚ‬
‫ﺍﳌ ﺋﻢ ﻟﺴﻠﻄﻪ ﺗﻨﻔﻴﺬ ﺍ ﻧﺸﻄﺔ ﻭﺍﻋﺘﻤﺎﺩ ﺍﻟﻌﻤﻠﻴﺎﺕ ‪:‬‬ ‫‪ -1-4-9-1‬ﺍﻟﺘﻔﻮﻳ‬
‫ﻠﻄﺎ‬ ‫ﻬ ﺑﺎﻟ‬ ‫ﺗ ﻊ ﺍ ﺩﺍﺭﺓ ﻴﺎ ﺎ ﺇﺩﺍﺭﻳﺔ ﺗﻘﻴﺪ ﻬﺑﺎﺀ ﺍﻟﻌﺎﻣﻠﻮ ﻋﻨﺪ ﺗﻨ ﻴﺬ ﺍﻷﻧﺸﻄﺔ ﻭﺍﻟ ﻌﺎﻟﻴﺎ ﻭﺗ ﻮﻳ‬
‫) ‪(1‬‬
‫ﻳﻄﻠ ﻋﻠﻴﻪ ﻣﻨ ﺍﻟﺼﻼﺣﻴﺎ ‪.‬‬ ‫ﻫﺬﺍ ﺍﻟﺘ ﻮﻳ‬ ‫ﺍﻟﻼﺯﻣﺔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫‪ -2-4-9-1‬ﺍﻟﻔﺼـﻞ ﺑ ﺍﳌـﻬﺎﻡ ‪:‬‬
‫ﻣﺘﻌﺪﺩﻳﻦ ﻬﺑﺪ ﻣﻨﻊ ﻭﺍﺣﺪ ﻣﻦ‬ ‫ﻳﻘﺼﺪ ﺑﻪ ﺗﻘ ﻴ ﺍ ﻮﻟﻴﺔ ﻋﻦ ﺇﺟﺮﺍﺀﺍ ﺗﻨ ﻴﺬ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﻮﺍﺣﺪﺓ ﺑﲔ ﺃﺷ ﺎ‬
‫ﺍﻟﻘﻴﺎ ﺑ ﻴﻄﺮﺓ ﻛﺎﻣﻠﺔ ﻋﻠ ﻛﻞ ﺇﺟﺮﺍﺀﺍ ﺗﻨ ﻴﺬ ﺍﻟﻌﻤﻠﻴﺔ ﻛﻤﺎ ﻳ ﺎﻋﺪ ﻋﻠ ﲪﺎﻳﺔ ﺍ ﻮﺟﻮﺩﺍ ﻭﲢ ﲔ ﺍﻟﺪﻗﺔ‪.‬‬
‫‪ -3-4-9-1‬ﺗﺼﻤﻴﻢ ﻭﺍﺳﺘ ﺪﺍﻡ ﺍﳌﺴﺘﻨﺪﺍﺕ ﻭﺍﻟﺴﺠ ﺕ ﺍﳌﻨﺎﺳﺒﺔ‪:‬‬
‫ﺎﺯ ﺍﻟﻌﻤﻠﻴﺎ ﻭﲢﺪﻳﺪ ﺍﻟﻮﺍﺟﺒﺎ ﻻ ﺑﺪ ﻣﻦ ﺗﻮ ﻴ ﻛﺎﻓﺔ ﺇﺟ ﺮﺍﺀﺍ ﺍﻟﻨﻈ ﺎ‬ ‫ﺑﻌﺪ ﲢﺪﻳﺪ ﻭﺗﻮﺯﻳﻊ ﺍﻟ ﻠﻄﺎ‬
‫ﻋﻠ ﺗﻘﻴﻴ ﻛ ﺎﺀﺓ ﻭﻓﻌﺎﻟﻴﺔ ﻋﻤﻠﻴﺔ ﻬﻴﺰ ﺍﻟﺒﻴﺎﻧ ﺎ ﻭﻣﻌﺎﳉﺘ ﻬﺎ‬ ‫ﻛﺎﻓﺔ ﺍ ﻃﺮﺍ‬ ‫ﻭﻳ ﺎﻋﺪ ﺍﻟﺘﻮ ﻴ ﺍ ﺎ‬ ‫ﺍﻟﺮﻗﺎ‬
‫ﺃﻫ ﺪﺍ‬ ‫ﲢﻘﻴ‬ ‫ﻭﻣﺪ ﺩﻗﺘﻬﺎ ﻭﺩﺭﺟﺔ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻴﻬﺎ ﻣﻦ ﺣﻴ ﻣﻘﺪﺭ ﺎ ﻋﻠ‬ ‫ﻭﺍ ﺼﻮﻝ ﻋﻠ ﺍ ﺮﺟﺎ‬
‫) ‪(2‬‬
‫ﺍﻟﻨﻈﺎ ‪.‬‬
‫‪ -4-4-9-1‬ﺗﻨ ﻴﻢ ﺇﺟﺮﺍﺀﺍﺕ ﺍﻟﻮﺻﻮﻝ ﺇ ﺍ ﺻﻮﻝ ﻭﺍﻟﺴﺠ ﺕ ﻭﺍﺳﺘ ﺪﺍﻣﻬﺎ ‪:‬‬
‫ﺮﻗﺔ ﺃﻭ ﺍﻟﺘﺰﻭﻳ ﺮ ﻭﻛﺎﻓ ﺔ‬ ‫ﻣﻌﻠﻮﻣﺎ ﺍ ﻨﻈﻤﺔ ﻭﺃﺻﻮ ﺎ ﻣﻦ ﺍﻟ‬ ‫ﲢﺪﻳﺪ ﻭﺍ ﺎ ﺍ ﻄﻮﺍ ﺍﻟﻜ ﻴﻠﺔ ﲝ‬
‫) ‪(3‬‬
‫ﲑ ﺍﻟﻨﻈﺎﻣﻴﺔ ﺍﻷﺧﺮ ‪.‬‬ ‫ﺍ ﺘﻨﺪﺍ‬

‫‪106 :‬‬ ‫)‪ (1‬ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪:‬‬

‫)‪ (2‬ﻋﺒﺪ ﺍ ﺎﻟﻚ ﺇ ﺎﻋﻴﻞ ﺣ ﺮ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.99 :‬‬
‫ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪112 : :‬‬ ‫)‪ (3‬ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ‬

‫‪40‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ -5-4-9-1‬ﺍﻟﻀﺒ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳌﺴﺘﻘﻞ ﻟﻠﻌﻤﻠﻴﺎﺕ ﻭﺍﳌﺴﺘﻨﺪﺍﺕ ‪:‬‬

‫ﻳﺘ ﲢﻘﻴ ﺍﻟ ﺒ ﺍﻟﺪﺍﺧﻠﻲ ﻣﻦ ﺧﻼﻝ ﻤﻮﻋﺔ ﺍ ﺟﺮﺍﺀﺍ ﺍﻟﱵ ﲢﻜ ﺍ ﻘﺎﺭﻧﺔ ﻭﺍ ﻄﺎﺑﻘﺔ ﻟﻠﺒﻴﺎﻧﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ‬
‫) ‪(1‬‬
‫ﺗﺪﻗ ﺩﺍﺧﻞ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭ ﻟﻚ ﺎ ﻳﻜ ﻞ ﺍﻟﺘ ﻘ ﻣﻦ ﺻ ﺔ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺎ ﺒﻴﺔ ‪.‬‬
‫‪ -10-1‬ﺗ ﻨﻮﻟﻮﺟﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺗﻄﻮﺭﺍﺕ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳ ‪:‬‬
‫ﺒﻴﺔ‪,‬‬ ‫ﻭﻧﺘﻴ ﺔ ﻟﺘﺰﺍﻳﺪ ﺍﻟﻄﻠ ﺃ ﻌﻠﻮﻣﺎﰐ ﺍ ﺘﺼﺎﺭﻋﺔ ﺍﻟﺘ ﺪﻳ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻲ ﺍ ﺘﻄﻮﺭﺓ ﺍﻷ ﺎﻟﻴ ﻭﺍ ﻘﺎﻳﻴ ﺍ ﺎ‬
‫ﺒﻴﺔ‬ ‫ﻤﺎ ﻣﻦ ﺧﻼﻝ ﻓﻘﺮﺗﲔ ﺭﺋﻴ ﻴﺘﲔ ﺘ ﺍﻷﻭﱃ ﺑﺘﻜﻨﻮﻟﻮﺟﻴﺔ ﺍ ﻌﻠﻮﻣ ﺎ ﺍ ﺎ‬ ‫ﺍﻟﺒﺎﺣ ﺍﻟﺘﻄﺮ‬ ‫ﻓﻘﺪ ﺍ ﺘﻬﺪ‬
‫‪.‬‬ ‫ﻭﺃ ﻴﺘﻬﺎ ﺑﻴﻨﻤﺎ ﻳﻬﺘ ﺍﻟﺜﺎﻧﻴﺔ ﺑ ﻴﺔ ﺗﻄﻮﻳﺮ ﺍﻟﻘﻴﺎ ﺍ ﺎ‬
‫‪ -1-10-1‬ﺗ ﻨﻮﻟﻮﺟﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃ ﻴﺘﻬﺎ‪:‬‬
‫ﻛﺎﻓﺔ ﻧﻮﺍﺣﻲ ﺍﻟﻨﺸ ﺎ‬ ‫ﺃﺩ ﺍﻟﺘﻄﻮﺭﺍ ﺍ ﺪﻳﺜﺔ ﺍ ﺘﺼﺎﺭﻋﺔ ﺍﻟﺘ ﺪﻳ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻲ ﺍﻟﱵ ﲢﻴ ﻬﺑﺬﺍ ﺍﻟﻌﺼﺮ‬
‫ﺮﻳﻌﺔ‪ .‬ﻛﻤ ﺎ ﺃﺩ‬ ‫ﺍ ﺸﺮﻭﻋﺎ ﺇﱃ ﺣﺎﺟﺔ ﺰﻳﺪ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟﺪﻗﻴﻘﺔ ﻭﺍﻟﺘ ﻠﻴﻼ ﺍﻟ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﻛ ﺣ‬
‫ﻟﻴ ﺎ ﺑ ﺪﺃ‬ ‫ﺇﻧﺘﺎ ﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﺎﻝ ﺍﻟﻌﻠﻮ ﺍﻟﺘﻄﺒﻴﻘﻴﺔ ﺇﱃ ﻬﻮﺭ ﻭ ﺎﺋﻞ ﻣ ﺘ ﺪﻣﻪ‬ ‫ﺍﻟﺘﻄﻮﺭﺍ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺔ‬
‫ﻤﻴﻪ‬ ‫ﺍﻟﻜﻤﺒﻴﻮﺗﺮ ﺃﻭ ﺍﻟﻌﻘﻞ ﺍﻻﻟﻜﺘﺮﻭﱐ ﻛﻤ ﺎ ﻳ‬ ‫ﺑﺎ ﻻ ﺍ ﺎ ﺒﺔ ﺍﻟﻴﺪﻭﻳﺔ ﻭﺍﻧﺘﻬﺖ ﺑﺎ ﺎ ﺒﺎ ﺍ ﻟﻴﺔ ﺍ ﻌﺮﻭﻓﺔ ﺃ‬
‫) ‪(2‬‬
‫‪.‬‬ ‫ﺍﻟﺒﻌ‬

‫ﺃﺩ ﺇﱃ‬ ‫ﺒﺔ ﺣﻴ‬ ‫ﻭ ﻴﺔﺍ ﺎ‬ ‫ﻛﻤﺎ ﺃﺩ ﺍ ﺘ ﺪﺍ ﻧﻈ ﻣﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟﻜﺘﺮﻭﻧﻴﺎ ﺇﱃ ﺗ ﲑ ﻣﻠﻤﻮ‬
‫ﻴﻞ ﺍﻟﻴﺪﻭﻱ ﻟﻠﻤﻌﺎﻣﻼ‬ ‫ﻋﻤﻠﻴﺎ ﺍﻟﺘ‬ ‫ﻣﻘﺪﺍﺭ ﺍﻟﻮﻗﺖ ﻭﺍﻟﻌﻤﻞ ﺍﻟﺮﻭﺗﻴ ﺍﻟﺬﻱ ﻛﺎ ﻳﻘ ﻴﻪ ﺍﻟﻌﺎﻣﻞ ﻳﻮﻣﻴﺎ‬ ‫ﺍ ﺎ‬
‫ﺍ ﺎﺯ ﻫﺬﻩ ﺍﻟﻌﻤﻠﻴﺎ ﺑﻮﺍ ﻄﺔ ﺍﻟﻜﻤﺒﻴﻮﺗﺮ ﺎ ﺃﺩ ﺇﱃ ﺗﻮﻓﲑ ﺍﻟﺘﻜﻠ ﺔ ﻭﺍﻟﻮﻗ ﺖ‬ ‫ﻭﺍﻷﺣﺪﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻳﺘ ﺍ‬
‫ﻭﻗ ﺪ‬ ‫ﲢﻠﻴﻞ ﺍ ﻌﻠﻮﻣﺎ ﻻ ﺎ ﺍﻟﻘ ﺮﺍﺭﺍ‬ ‫ﺑﺎﻻﺷﺘﺮﺍ‬ ‫ﺍﻟﺬﻱ ﻜﻦ ﺍ ﺘﺜﻤﺎﺭﻩ ﺍ ﺘﺜﻤﺎﺭﺍ ﺟﻴﺪﺍ ﺑﻮﺍ ﻄﺔ ﺍ ﺎ‬
‫ﺃﻧﻮﺍ ﺍ ﺎ ﺒﺔ ﻋﻦ ﺍﻟﻨﺸ ﺎ‬ ‫ﺘﻠ‬ ‫ﻼ ﺍ ﺎ ﺒﻴﺔ ﻭﺗﻄﻮﻳﺮ‬ ‫ﺍﻟ‬ ‫ﺣ‬ ‫ﺎﻫ ﺍﻧﺘﺸﺎﺭ ﺍ ﺘ ﺪﺍ ﺍﻟﻜﻤﺒﻴﻮﺗﺮ‬
‫) ‪(3‬‬
‫ﻟﻠﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ‪.‬‬

‫ﺗﻌﻤﻴ‬ ‫ﻭ ﻜﻦ ﺗﻌﺮﻳ ﺗﻜﻨﻮﻟﻮﺟﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺑﺼ ﺔ ﻋﺎﻣﺔ ﻋﻠ ﺃ ﺎ ﻤﻮﻋﺔ ﻣ ﻦ ﺍ ﺼ ﺎﺋﺺ ﺗﺘﻤﺜ ﻞ‬

‫ﺍﻻ ﺘ ﺪﺍ ﺍﻟﻮﺍ ﻊ ﻟﻠﻮ ﺎﺋﻞ ﺍ ﻟﻴﺔ ﻌﺎﳉﺔ ﻭ ﺰﻳﻦ ﺍﻟﻜ ﺍ ﺎﺋﻞ ﻟﻠﺒﻴﺎﻧﺎ ﻭﺍ ﻌﻠﻮﻣﺎ ﻭﺍﻻ ﺘﺮﺟﺎ ﻭﺍ ﺼﻮﻝ ﻋﻠ‬

‫ﻛﺮﻩ ‪100 : .‬‬ ‫)‪ (1‬ﻋﺒﺪ ﺍ ﺎﻟﻚ ﺇ ﺎﻋﻴﻞ ﺣ ﺮ ﻣﺮﺟﻊ ﺒ‬

‫‪5‬‬ ‫ﺔ ﻟﺒﻨﺎ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻄﺒﺎﻋﺔ ﻭﺍﻟﻨﺸﺮ‪ .‬ﺍ ﻜﻨﺪﺭﻳﺔ ‪-‬‬ ‫ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﻣ‬ ‫)‪ (2‬ﺍﻟ ﻴﺪ ﻋﺒﺪ ﺍ ﻘﺼﻮﺩ ﺩﺑﻴﺎ ﻭﳏﻤﺪ ﺍﻟ ﻴﻮﻣﻲ ﳏﻤﺪ‪(1993):‬‬
‫‪54-53‬‬ ‫)‪ (3‬ﺍ ﺘﻴ ﻦ ﻣﻮ ﻜﻮ ﻭﻣﺎﺭ ﻴﻤﻜﻦ ‪ ,‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‬

‫‪41‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺍﻟﺘﻜﻠ ﺔ‪ .‬ﻭ ﻜﻦ‬ ‫ﺗﻘﻠﻴﻞ ﻭﻗﺖ ﺍ ﺼﻮﻝ ﻋﻠﻴﻬﺎ ﻭﺍ ﺎ‬ ‫ﺍ ﺮﺟﺎ ﺍﻟﺮﻗﻤﻴﺔ ﺍﻟﻮﺻ ﻴﺔ ﻓ ﻼ ﻋﻦ ﺗ ﲑﻫﺎ ﺍﻟﺒﺎﻟ‬
‫) ‪(1‬‬
‫ﻣﺰﺍﻳﺎ ﻬﻮﺭ ﺍ ﺘ ﺪﺍ ﺗﻜﻨﻮﻟﻮﺟﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﻷﻧﺸﻄﺔ ﻭﻋﻤﻠﻴﺎ ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻓﻴﻤﺎ ﻳﻠﻲ‪:‬‬ ‫ﻋﺮ‬
‫‪ -1‬ﻛﻔﺎﺀﺓ ﻋﺎﻟﻴﺔ ﰲ ﲣﺰﻳﻦ ﺍﳌﻌﻠﻮﻣﺎﺕ‪ :‬ﻭﻳﻈﻬﺮ ﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﻟﻜ ﺍ ﺎﺋﻞ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﻜﻦ ﺰﻳﻨ ﻬﺎ‬
‫ﺃﻗﻞ ﺗﻜﻠ ﺔ ﻭ ﺣﻴﺰ ﳏﺪﻭﺩ‪.‬‬ ‫ﺑﻮ ﺎﺋﻞ ﻣﺘﻌﺪﺩﺓ‬
‫‪ -2‬ﻛﻔﺎﺀﺓ ﺍﻟﻌﻤﻠﻴﺎﺕ‪ :‬ﺇ ﻳﺘﻴ ﺍ ﺘ ﺪﺍ ﺗﻜﻨﻮﻟﻮﺟﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﻟﻠﻤﻌﺎﳉﺔ ﺍﻟ ﺮﻳﻌﺔ ﺍﻟﱵ ﻜﻦ ﻗﻴﺎ ﻬﺎ ﺑﻌﺪﺩ ﻣ ﻦ‬
‫ﺍﻷﻧﻮﺍ ﺍ ﺘﻠ ﺔ ﺍﻟﱵ ﻜﻦ ﺍﻟﻘﻴﺎ ﻬﺑﺎ ﻣﻦ ﺧﻼﻝ ﻭﺣﺪﺓ ﻣﻦ ﺍﻟﺰﻣﻦ‪.‬‬
‫ﻭﻗﺖ ﳏﺪﺩ ﻘﺪﺍﺭ‬ ‫‪ -3‬ﻛﻔﺎﺀﺓ ﻋﻤﻠﻴﺎﺕ ﺍﻟﻨﻘﻞ‪ :‬ﻭ ﻜﻦ ﻗﻴﺎ ﻬﺎ ﻣﻦ ﺧﻼﻝ ﻛﻤﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﻜﻦ ﺇﺭ ﺎ ﺎ‬
‫ﺍ ﺎﻓﺔ ﺍﻟﱵ ﻮ ﻳﺘ ﺇﺭ ﺎﻝ ﺍ ﻌﻠﻮﻣﺎ ﺧﻼ ﺎ‪.‬‬
‫ﺰﻳﻨﻬﺎ ﻭﻣﻌﺎﳉﺘﻬﺎ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﻳﺘ‬ ‫ﺗﻼ ﺍﻷﺧﻄﺎﺀ‬ ‫ﻟﻚ‬ ‫‪ -4‬ﲢﻘﻴ ﺃﻛ ﻗﺪﺭ ﻣﻦ ﺍﳌﻮﺛﻮﻗﻴﺔ ‪ :‬ﻭﻳﻨﻌﻜ‬
‫ﻭﻧﻘﻠﻬﺎ‪.‬‬
‫ﺎﻓﺔ ﺇﱃ ﺍ ﺰﺍﻳﺎ ﺍﻟ ﺎﺑﻘﺔ ﺍﻟ ﺬﻛﺮ‬ ‫‪ -5‬ﺍﻟﺘ ﻠﻔﺔ ﺍﳌﻨ ﻔﻀﺔ ‪ :‬ﻳ ﺩﻱ ﺍ ﺘ ﺪﺍ ﺗﻜﻨﻮﻟﻮﺟﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺑﺎ‬
‫ﺔ‪.‬‬ ‫ﺩﻭﺭ ﻣﺘﻤﻴﺰ ﻟﺘﻜﻠ ﺔ ﺍ ﻨ‬
‫‪ -2-10-1‬ﺃ ـﻴﺔ ﺗﻄـﻮﻳﺮ ﺍﻟﻘـﻴﺎﺱ ﺍﶈـﺎﺳ ‪:‬‬
‫ﺍ ﺷﺎﺭﺓ ﺇﻟﻴﻬﺎ‪ ,‬ﻓ ﺗﻄ ﻮﺭ ﺍﻟﻘﻴ ﺎ ﻻ‬ ‫ﺎﻓﺔ ﺇﱃ ﺍﻟﺘﻄﻮﺭﺍ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻛﻤﺎ‬ ‫ﺑﺎ‬
‫ﺎﻻ ﻭ ﻊ ﻧﻈﺮﻳ ﺔ‬ ‫ﺃﺣﺪ ﺍﻷﺭﻛﺎ ﺍﻷ ﺎ ﻴﺔ‬ ‫ﺃ ﻴﺔ ﻋﻦ ﺗﻠﻚ ﺍﻟﺘﻄﻮﺭﺍ ‪ .‬ﺣﻴ ﻳﻌﺘ ﺍﻟﻘﻴﺎ ﺍ ﺎ‬ ‫ﺘﻠ‬
‫ﺒﺔ‬ ‫ﺍ ﺎ‬ ‫ﻟﻠﻤ ﺎ ﺒﺔ ﻭﺑﺎﻟﺘﺎ ﻓ ﳏﺎﻭﻟﺔ ﺗﻄﻮﻳﺮﻩ ﻣﻦ ﺃﻫ ﺍ ﺪﺍﺧﻞ ﺍ ﻼﺋﻤﺔ ﻷﺣﺪﺍ ﺍﻟﺘﻄﻮﺭﺍ ﺍ ﻨﺸﻮﺩﺓ ﻟﻌﻠ‬
‫ﻋﻤﻮﻣﺎ‪.‬‬
‫ﻣﺎ ﺯﺍﻝ ﻗﺎﺋﻤﺎ ﻋﻠ ﺍﻷﺣﺪﺍ ﻭﺍﻟﻌﻤﻠﻴﺎ ﺍ ﺎﻟﻴﺔ ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﻳﺘﺮﺗ ﻋﻠﻴﻪ‬ ‫ﻋﻠﻴﻪ ﺃ ﺍﻟﻘﻴﺎ ﺍ ﺎ‬ ‫ﻭﻣﻦ ﺍ ﺘ‬
‫ﻫﻲ ﺍﻟﺒﺎﻋ ﻭﺭﺍﺀ ﺎﻫ ﻞ‬ ‫ﺃ ﺍﻟﺪﻗﺔ ﺍ ﻨﺸﻮﺩﺓ ﻟﻠﻘﻴﺎ ﺍ ﺎ‬ ‫ﺇ ﺎﻝ ﺍﳉﻮﺍﻧ ﻭﺍﻷﺑﻌﺎﺩ ﺍﻟﻨﻮﻋﻴﺔ ﻭﺍﻟﻮ ﻴ ﻴﺔ‪ .‬ﻭ ﺭ‬
‫ﺍﳉﻮﺍﻧ ﻭﺍﻷﺑﻌﺎﺩ ﺍﻟﻨﻮﻋﻴﺔ ﻭﺍﻟﻮ ﻴ ﻴﺔ ﻧﻈﺮﺍ ﻟﺼﻌﻮﺑﺎ ﺍﻟﱵ ﺗﻜﺘﻨ ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﺑﻌﺎﺩﻫﺎ ﻭﻗﻴﺎ ﻬﺎ ﺇﻻ ﺃ ﺇ ﺎ ﺎ‬
‫ﺣﺪ ﺍﺗﻪ ﻳﻌﺘ ﻣﺼﺪﺭﺍ ﻣ ﻛﺪﺍ ﻟﻌﺪ ﺍﻟﺪﻗﺔ ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﻳﺜﲑ ﻗﺪﺭﺍ ﻣﻦ ﻋﺪ ﺍﻟﺮ ﺎ ﻣﻦ ﺟﺎﻧ ﻛﺒﲑ ﻣﻦ ﻣ ﺘ ﺪﻣﻲ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪.‬‬

‫ﺍﻟﺸ ﺎ ‪ (2005):‬ﺗﻜﻨﻮﻟﻮﺟﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﻭﺃ ﺮﻫﺎ ﻋﻠ ﺍﻟﻌﻤﻠﻴﺔ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﻠﺔ ﺍﻟﺮﺍﺑﻄﺔ‪ .‬ﺍ ﻠﺪ ﺍ ﺎﻣ ﻟﻠﻌﺪﺩ ﺍﻷﻭﻝ‪ .‬ﺍﻷﺭﺩ‬ ‫)‪ (1‬ﻋﺒﺪ ﺍﻟﻨﺎﺻﺮ ﲪﺪﺍ ‪.‬ﻭﻋﺒﺪ ﺍﻟﺮﺯﺍ ﻗﺎ‬
‫‪147 :‬‬

‫‪42‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻭﳏﺎﻭﻟﺔ ﻭﺗﻄﻮﻳﺮﻩ ﻟﻴﺸﻤﻞ ﺍﻷﺑﻌ ﺎﺩ‬ ‫ﻭﻫﺬﺍ ﻳ ﺘﺪﻋﻲ ﺮﻭﺭﺓ ﺍﻻﺗ ﺎ ﻋﻠ ﺃ ﻴﺔ ﺍﺗ ﺎ ﻧﻄﺎ ﺍﻟﻘﻴﺎ ﺍ ﺎ‬
‫)‪(1‬‬
‫ﻭﺍﳉﻮﺍﻧ ﺍﻟﻨﻮﻋﻴﺔ ﻭﻭ ﻊ ﻣﻌﺎﻳﲑ ﺍﻟﻘﻴﺎ ﻭﻣ ﺷﺮﺍ ﲢﺪﻳﺪﻫﺎ ﻭ ﺗﻮﺻﻴ ﻬﺎ‪.‬‬
‫ﻣﻮﺍﻛﺒﺔ ﻟﻚ‬ ‫ﻋﻠ ﻧﻈﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬ ‫ﻭﻟﺘﻮﻓﲑ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻓ ﺍﻷﻣﺮ ﻳ ﺮ‬
‫ﻣﻦ ﻋﺪﺓ ﺯﻭﺍﻳﺎ‪:‬‬

‫• ﺇﻃﺎﺭ ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎ ‪.‬‬

‫‪.‬‬ ‫• ﺃ ﺎﻟﻴ ﻭﻗﻮﺍﻋﺪ ﺍﻟﻘﻴﺎ ﺍ ﺎ‬
‫‪.‬‬ ‫• ﻭﺣﺪﺓ ﺍﻟﻘﻴﺎ ﺍ ﺎ‬
‫ﻭ ﻳﺎ ﻛﺎﻧﺖ ﻃﺮﻳﻘﺔ ﺗﺸ ﻴﻞ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺎ ﺒﻴﺔ – ﺍﻟﻨﻈ ﺍﻟﻴﺪﻭﻳﺔ ﺃﻭ ﺍﻟﻨﻈ ﺍ ﻟﻴﺔ ‪ -‬ﺍﻟﻘﺎﺋﻤﺔ ﻋﻠ ﺍ ﺘ ﺪﺍ ﺍﻟﻜﻤﺒﻴﻮﺗﺮ‬
‫) ‪(2‬‬
‫ﻓ ﻧﻪ ﻻ ﺑﺪ ﻋﻠ ﻣﻦ ﻳﻘﻮ ﺑﻌﻤﻠﻴﺔ ﺗﺸ ﻴﻞ ﺍﻟﺒﻴﺎﻧﺎ ﻣﻦ ﻣﺮﺍﻋﺎﺓ ﺍﻻﻋﺘﺒﺎﺭﺍ ﺍ ﺗﻴﺔ ‪:‬‬
‫‪ -1‬ﲢﺪﻳﺪ ﺍﻟﺸ ﺺ ﺍﻟﺬﻱ ﻳ ﺘ ﺪ ﻫﺬﻩ ﺍﻟﺒﻴﺎﻧﺎ ‪.‬‬
‫ﺍﻟﺬﻱ ﺗ ﺘ ﺪ ﻓﻴﻪ‪.‬‬ ‫‪ -2‬ﲢﺪﻳﺪ ﺍﻟ ﺮ‬

‫ﺍ ﺎ ﺒﻴﺔ ﻭﺗﻜﻨﻮﻟﻮﺟﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪.‬‬ ‫)‪ / (1‬ﺍﻟ ﻴﺪ ﻋﺒﺪ ﺍ ﻘﺼﻮﺩ ﺩﺑﻴﺎ ﻭﻧﺎﺻﺮ ﻧﻮﺭ ﺍﻟﺪﻳﻦ ﻋﺒﺪ ﺍ ﻄﻠ ‪ (2004):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ‬
‫‪48‬‬ ‫ﺍ ﻜﻨﺪﺭﻳﺔ‪.‬‬
‫)‪ (2‬ﳏﻤﺪ ﻋﻄﻴﺔ ﻣﻄﺮ ﻭ ﺧﺮﻭ ‪ .‬ﻣﺮﺟﻊ ﺎﺑ ‪127 :‬‬

‫‪43‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺍﳌﺒـﺤﺚ ﺍﻟ ـﺎﱐ‪ :‬ﺍﳋﺼـﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ‬

‫ﺘ ﺪﻣﻲ ﺗﻠﻚ ﺍﻟﺘﻘ ﺎﺭﻳﺮ‬ ‫ﺍ ﺘﻠ ﺔ‬ ‫ﺗﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻴﺪﺓ ﻘﺎﺑﻠﺔ ﺍﻷ ﺮﺍ‬ ‫ﺗﺘﻤﺜﻞ ﺃﻫﺪﺍ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬
‫ﺮﻭﺭﻳﺔ‬ ‫ﻟﻚ ﺩﺍﺧﻞ ﺍ ﻨﺸ ﺓ ﺃﻭ ﺧﺎﺭﺟﻬﺎ ﻭﻟﻜﻲ ﺗﻜﻮ ﺍ ﻌﻠﻮﻣﺎ ﻣ ﻴﺪﺓ ﻟﺘﻠﺒﻴ ﺔ ﺍﻻﺣﺘﻴﺎﺟ ﺎ ﺍﻟ‬ ‫ﻮﺍﺀ ﻛﺎ‬
‫ﺍﻷ ﺎ ﻲ‬ ‫ﺘ ﺪﻣﻴﻬﺎ ﻓﻼ ﺑﺪ ﻣﻦ ﺗﻮﻓﲑ ﻤﻮﻋﺔ ﻣﻦ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﻟﺬﻟﻚ ﻓﺎ ﺍ ﺪ‬
‫ﲢﺪﻳﺪ ﻫﺬﻩ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻫﻮ ﺍ ﺘ ﺪﺍﻣﻬﺎ ﻟﺘﻘﻮ ﻣ ﺘﻮ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ‬
‫) ‪(1‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ‪.‬‬ ‫ﻳﺘ ﻋﺮ ﻬﺎ ﻭ ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ‬

‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍ ﻘﺒﻮﻝ ﻗﺒﻮﻻ ﻋﺎﻣﺎ ﻌﺎﳉﺔ ﻭﻋﺮ‬ ‫ﻭﺣ ﻳﺘ ﺍﺧﺘﻴﺎﺭ ﺍﻟﻄﺮﻳﻘﺔ ﻭﺍﻷ ﻠﻮﺏ ﻭﺍ ﻌﻴﺎﺭ ﺍ ﺎ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺑﻮﺍ ﻄﺘﻬﺎ ﻓﺎ ﺍﻷﻣﺮ ﻳﻠ ﺰ‬ ‫ﻭﲢﺪﻳﺪ ﻧﻮﻋﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﻳﺘ ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ ﻭﺍﻟﺼﻴ ﺔ ﺍﻟﱵ ﻳﺘ ﻋﺮ‬
‫) ‪(2‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬ ‫ﺩﺍﺋﻤﺎ ﲢﺪﻳﺪ ﻭﺍﺧﺘﻴﺎﺭ ﺍﻟﺒﺪﺍﺋﻞ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻘﺪ ﺍ ﻌﻠﻮﻣﺎ ﺍﻷﻛﺜﺮ ﺇﻓﺎﺩﺓ ﻷ ﺮﺍ‬

‫ﺍﻷﻭﻝ ﻣﻦ ﻫﺬﺍ ﺍﻟ ﺼﻞ ﻓﻘﺪ ﺃﺻﺪﺭ ﻠ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ )‪(FASB‬‬ ‫ﻭﻛﻤﺎ ﺍﺷﺮﻧﺎ ﺎﺑﻘﺎ ﻤﻦ ﺍ ﺒ‬
‫ﻤﻮﻋﺔ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﺍﻟ ﱵ ﺗﻌ ﺪ‬ ‫ﺍﻟﺒﻴﺎ ﺭﻗ )‪ (2‬ﺎﻫﻴ "ﻣﻌﺎﻳﲑ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ" ﺍﻟﱵ ﺗﺘﻤﺜﻞ‬
‫ﺎ‬ ‫ﺍ‬ ‫ﻛﻤﻌﻴﺎﺭ ﻟﻠﻤﻘﺎﺭﻧﺔ ﺑﲔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻷﻓ ﻞ )ﺍﻷﻛﺜﺮ ﺇﻓﺎﺩﺓ( ﻭﺍ ﻌﻠﻮﻣﺎ ﺍﻷﺩ )ﺍﻷﻗ ﻞ ﺇﻓ ﺎﺩﺓ( ﻷ ﺮﺍ‬
‫ﺒﻴﺔ‬ ‫ﻟﻚ ﻓﻘﺪ ﻭ ﻊ ﺍ ﻠ ﻋﺪﺩﺍ ﻣﻦ ﺍ ﺪﺩﺍ ﻟﻠ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣ ﺎ ﺍ ﺎ‬ ‫ﺍﻟﻘﺮﺍﺭﺍ ‪ .‬ﻭﻋﻼﻭﺓ ﻋﻠ‬
‫ﺍﻟﺘﻜﻠ ﺔ‪/‬ﺍ ﻨ ﻌﺔ ﻭﺍﻷ ﻴﺔ ﺍﻟﻨ ﺒﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ‪.‬‬ ‫ﺗﺘﻤﺜﻞ‬
‫ﺘ ﺪﻣﻲ‬ ‫ﺎ ﺍ ﻌﺎ ﺑﲔ ﺍ ﺼﺎﺋﺺ ﺍﻟﺬﺍﺗﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺑﲔ ﺧﺼﺎﺋﺺ ﻣ‬ ‫ﻭﻛﻤﺎ ﺪ ﺗﺪﺍﺧﻼ ﻭﺍ‬
‫ﺑﲔ ﺍﻟﺒﺪﺍﺋﻞ ﺍ ﺎ ﺒﻴﺔ ﻫﻮ ﻓﺎﺋﺪﺓ ﻭﻣﻨ ﻌﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻓﺎ ﻌﻴﺎﺭ ﺍﻟ ﺎﺋﺪ ﻟﻠ ﻜ ﻋﻠ ﺍﻻﺧﺘﻴﺎﺭ ﺍ ﻨﺎ‬ ‫ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺘ ﻴﺪﻳﻦ ﻣﻨ ﻬﺎ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ .‬ﻭﺍ ﻌﻠﻮﻣﺎ ﺍ ﻴﺪﺓ ﻫﻲ ﺍﻟﱵ ﺗﻜﻮ ﻗﺎﺑﻠﺔ ﻟﻠ ﻬ ﻭﺍﻻ ﺘ ﺪﺍ ﻣﻦ ﻗﺒ ﻞ ﺍ‬
‫ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪:‬‬ ‫ﻭﺍﻟﺸﻜﻞ ﺍﻟﺘﺎ )‪ (6-1‬ﻳﻮ‬

‫‪194‬‬ ‫)‪ (1‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪.‬‬

‫ﺍ ﻤﻠﻜﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟ ﻌﻮﺩﻳﺔ ‪.‬‬ ‫)‪ (2‬ﺩﻭﺍﻧﺎﻟﺪ ﻛﻴ ﻮ ﻭﺟﲑﻱ ﲜﺎﻧﺖ‪ (2005):‬ﺍ ﺎ ﺒﺔ ﺍ ﺘﻮ ﻄﺔ‪ .‬ﺍﳉﺰﺀ ﺍﻷﻭﻝ‪ .‬ﺗﻌﺮﻳ ﺃﲪﺪ ﺣﺎﻣﺪ ﺣ ﺎ ‪ .‬ﺩﺍﺭ ﺍ ﺮﻳ ﻟﻠﻨﺸﺮ‪ .‬ﺍﻟﺮﻳﺎ‬
‫‪68‬‬

‫‪44‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪1‬‬
‫ﻣﺴﺘ ﺪﻣﻮ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻭﺧﺼﺎﺋﺼﻬﻢ )ﻣﺴﺘﻮ ﺍﻟﻔﻬﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ(‬
‫ﺍﶈﺎﺳﺒﻴﺔ‬

‫ﺍﻟﻘــﻴﺪ ﺍﻟﺮﺋﻴﺴﻲ‬
‫ﺍﻟﻔﺎﺋﺪﺓ ‪/‬ﺍﻟﺘ ــﻠﻔﺔ‬

‫ﺧﺼﺎﺋﺺ ﻣﺴﺘ ﺪﻣﻲ‬

‫ﺍﻟﻘــﺎﺑﻠﻴﺔ ﻟﻠﻔــﻬﻢ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬

‫ﺍﻟﻔـﺎﺋﺪﺓ ﰲ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭ‬ ‫ﺍﳌﻌــﻴﺎﺭ ﺍﻟﺮﺋﻴﺴﻲ‬

‫ﺍﳌــ ﺋﻤﺔ‬ ‫ﺍﳋﺼﺎﺋﺺ ﺍﻟﺮﺋﻴﺴﻴﺔ‬

‫ﺍﻟ ــﻘﺔ‬

‫ﻋﻨﺎﺻﺮ ﺍﳋﺼﺎﺋﺺ‬
‫ﺍﻟﻘﺎﺑﻠﻴﺔ‬ ‫ﺍﳊﻴﺎﺩﻳﺔ‬ ‫ﺍ ﻣﺎﻧﺔ ﰲ‬ ‫ﺍﻟﺘﻮﻗﻴﺖ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬
‫ﺍﻟﺮﺋﻴﺴﻴﺔ‬
‫ﻟﻠﺘﺤﻘ‬ ‫ﺍﻟﺘﻤ ﻴﻞ‬ ‫ﺍﳌﻨﺎﺳﺐ‬ ‫ﺍﻻﺳﺘﺮﺟﺎﻋﻴﺔ‬ ‫ﺍﻟﺘﻨﺒﺆﻳﺔ‬

‫ﺍﻟ ﺒــﺎﺕ‬ ‫ﺍﻟﻘـﺎﺑﻠﻴﺔ ﻟﻠﻤــﻘﺎﺭﻧﺔ‬ ‫ﺍﳋﺼﺎﺋﺺ ﺍﻟ ﺎﻧﻮﻳﺔ‬

‫ـﻴﺔ ﺍﻟﻨـﺴﺒﻴﺔ‬ ‫ﺍ‬ ‫ﻧﻘﻄﺔ ﺍﻟﻔـﺼﻞ‬

‫ﺷﻜﻞ ﺭﻗ )‪ ( 6-1‬ﺷﻜﻞ ﻫﺮﻣﻲ ﻟﻠ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬

‫)‪(1‬‬
‫ﺍﳌﺼﺪﺭ )‪(Stamford. Conn, 1980: P.40-48‬‬

‫)‪ (1‬ﻧﻘﻼ ﻋﻦ ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ‪.‬ﻣﺮﺟﻊ ﺎﺑ ‪.‬ﺻ ﺔ ‪61‬‬

‫‪45‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺧ ﺎﺭ ﺍ ﻨﺸ ﺓ‬ ‫ﺩﺍﺧﻞ ﺍ ﻨﺸ ﺓ ﻭ ﻗ‬ ‫ﻛﻤﺎ ﻭ ﺪ ﺃ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ ﻳﻨﻘ ﻤﻮ ﺇﱃ ﻗ ﻤﲔ‪ :‬ﻗ‬

‫ﻛﺎ ﺘﺜﻤﺮﻳﻦ ﻭﺍ ﻘﺮ ﲔ ﻭﺍﳉﻬﺎ ﺍ ﻜﻮﻣﻴﺔ ﻭﺍ ﻬﻨﻴﺔ ﻭ ﲑﻫ ﻭﻫ ﻻﺀ ﻳﻌﺘﻤﺪﻭ ﺑﺸﻜﻞ ﺃ ﺎ ﻲ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻋﻠﻴﻬﺎ ﻭﺍﻟﱵ ﺗﻘﺪ ﺑﻄﺮﻳﻘﺔ ﺍﺧﺘﻴﺎﺭﻳ ﺔ ﻟﻠ ﺼ ﻮﻝ ﻋﻠ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺼﻮ‬ ‫ﺍﻟﱵ ﻳﺘ ﻋﺮ ﻬﺎ ﻭﺗﻘﺪ ﻬﺎ‬
‫ﺍ ﺘﻠ ﺔ ﻣﻦ ﻄﻴ ﻭﺗﻨﻈﻴ‬ ‫ﺍ ﺎ ﻗﺮﺍﺭﺍ‬ ‫ﻌﻠﻮﻣﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﲢﺘﺎﺟﻬﺎ ﻭﻟﻜﻨﻬﺎ ﻻ ﺗ ﺘ‬
‫) ‪(1‬‬
‫ﻭﺗﻮﺟﻴﻪ ﻭﺭﻗﺎﺑﺔ ﻭﺗﻘﻴﻴ ﺍﻷﺩﺍﺀ ‪.‬‬
‫ﺘﻮ ﺍﻟﺘﻌﻠ ﻴ‬ ‫ﺘﻠ ﻮ ﻓﻴﻤﺎ ﺑﻴﻨﻬ ﻭﻣﺮﺩ ﻟﻚ ﺍﻻﺧﺘﻼ ﻫﻮ ﺍﺧ ﺘﻼ ﻣ‬ ‫ﻛﻤﺎ ﺇ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﻭﺍﻟ ﻬ ﻭﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﲝﻮﺯﺓ ﻛﻞ ﻣﻨﻬ ﻭﺍﻟﻘﺮﺍﺭﺍ ﺍﻟﱵ ﻳﻮﺍﺟﻬﻮ ﺎ‪ .‬ﺣﻴ ﺃ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻴﺪﺓ ﻣ ﻦ‬
‫ﺍﻟﱵ ﻳﻨﺸﺪﻫﺎ ﻣﻨﻬﺎ ﻭﻟﺬﻟﻚ‬ ‫ﺘ ﺪ ﺃﺧﺮ ﻟﻌﺪ ﻛ ﺎﻳﺘﻬﺎ ﻟ ﺮﺍ‬ ‫ﺟﻬﺔ ﻣ ﺘ ﺪ ﻣﻌﲔ ﻻ ﺗﻜﻮ ﻛﺬﻟﻚ ﺑﺎﻟﻨ ﺒﺔ‬
‫ﻟﺘ ﺪﻳﺪ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﻳﺘﻄﻠ ﻣﻨ ﻪ‬ ‫ﻗﺮﺍﺭ ﺍ ﺘ ﺪ ﺍﻷ ﺎ ﻲ ﻣﻬ ﻟﻠﻤ ﺎ‬ ‫ﺇﱃ ﻣﻌﺮﻓﺔ ﻮ‬ ‫ﻳﺬﻫ ﺍﻟﺒﻌ‬
‫ﺻﻌﻮﺑﺔ ﻫﺬﻩ ﺍ ﻌﺮﻓﺔ ﻓ ﺎ ﺗﺒﲔ ﻣﺪ ﺃ ﻴﺔ ﺍﻟﺘﻌﺮ ﻋﻠ ﻣﺎ ﻳﺒﺘ ﻴﻪ ﺍ ﺘ ﺪ ﺑﺎﻟﻨ ﺒﺔ ﻟﻠﻤ ﺎ ﺒﺔ ﺣ‬ ‫ﺗﻘﺪ ﻬﺎ ﻭﺭ‬
‫) ‪(2‬‬
‫ﻳﺘﻤﻜﻦ ﻣﻦ ﺗﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻄﻠﻮﺑﺔ ﻻﺣﺘﻴﺎﺟﺎ ﺍ ﺘ ﺪ ﻭﺗﻘﺪ ﻬﺎ‪.‬‬
‫ﻞ ﻭﺃﻛﺜ ﺮ ﻧ ﻌ ﺎ‬ ‫ﻭﻣﻦ ﻫﻨﺎ ﺪ ﺃ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻫﻲ ﺍﻟﱵ ﻴﺰ ﺍ ﻌﻠﻮﻣﺎ ﺍﻷﻓ‬
‫ﺒﺔ ﺍ ﺎﻟﻴ ﺔ‬ ‫ﻣﻌ ﺎﻳﲑ ﺍ ﺎ‬ ‫ﻭﻛﻤﺎ ﺻﻨ ﻬﺎ ﻠ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻭﻓﺎﺋﺪﺓ ﻋﻦ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ﺍﻷﻗﻞ ﻧ ﻌﺎ ﻟ ﺮ‬
‫)‪ (2‬ﻟﻌﺎ ‪ 1980‬ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻋﻠ ﺍﻟﻨ ﻮ ﺍﻟﺘﺎ ‪:‬‬ ‫)‪(FASB‬‬
‫‪ .1-2‬ﺍﳋﺼـﺎﺋﺺ ﺍﻟﻨﻮﻋـﻴﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ‪:‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺗ ﰐ ﻋﻠ ﻗﺎﺋﻤﺔ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺑﺎﻋﺘﺒﺎﺭﻫ ﺎ‬ ‫ﺇ ﺧﺎﺻﻴﺔ ﺍﻟ ﺎﺋﺪﺓ‬
‫ﻟﻚ ﻳﺘﻄﻠ ﺗﻮﺍﻓﺮ ﺧﺎﺻﻴﺘﲔ ﺭﺋﻴ ﻴﺘﲔ ﺎ ﺧﺎﺻﻴﺔ ﺍ ﻼﺀﻣﺔ ﻭﺧﺎﺻﻴﺔ ﺍ ﻮ ﻮﻗﻴﺔ ﺇﻣﻜﺎﻧﻴﺔ‬ ‫ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻌﺎﻣﺔ‪ :‬ﻭﺃ ﲢﻘﻴ‬
‫ﲑ ﻣ ﻴﺪﺓ ﺑﺎﻟﻨ ﺒﺔ‬ ‫ﻓ ﺍ ﻓﻘﺪ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺃﻱ ﻣﻦ ﺍ ﺎﺻﻴﺘﲔ ﺍﻟﺮﺋﻴ ﺘﲔ ﺗﻜﻮ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺘ ﺪﻣﻴﻬﺎ ﺍﻟﺮﺋﻴ ﻴﲔ)‪. (3‬‬
‫ﻭﻛﻤﺎ ﺃﺷﺎﺭ )‪ (FASB‬ﺃ ﺍ ﻼﺋﻤﺔ ﻭﺍ ﺼﺪﺍﻗﻴﺔ )ﺍﻟﺜﻘﺔ( ﻫﻲ ﺍ ﺎﺻﻴﺘﲔ ﺍﻷ ﺎ ﻴﺘﲔ ﺍﻟﻠﺘﲔ ﻌﻼ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻞ )ﺍﻷﻛﺜ ﺮ‬ ‫ﺍﻟﱵ ﺗﻌﺮ ﺑﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍﻷﻓ‬ ‫ﺍﻟﻘﺎﺋﻤﺔ ﺭﻗ )‪ (2‬ﺃ ﺍ ﻮﺍ‬ ‫ﻣ ﻴﺪﺓ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭ ﻭﻗﺪ ﻭ‬
‫ﺍﻷﺧﺮ ﺍ ﺘ ﺮﻋﺔ‬ ‫ﺍ ﻮﺍ‬ ‫ﺎﻓﺔ ﺇﱃ ﺑﻌ‬ ‫ﻓﺎﺋﺪﺓ( ﻭﺍ ﻌﻠﻮﻣﺎ ﺍﻷﺩ )ﺍﻷﻗﻞ ﻓﺎﺋﺪﺓ( ﺎ ﺧﺎﺻﻴﱵ ﺍ ﻼﺀﻣﺔ ﻭﺍﻟﺜﻘﺔ ﺑﺎ‬
‫) ‪(4‬‬
‫ﻋﻨﻬﺎ ‪.‬‬

‫)‪ (3)(1‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪-196-195 .‬‬

‫)‪ (2‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ﺍ ﺓ ‪51،52 .‬‬
‫)‪ (4‬ﺩﻭﺍﻧﺎﻟﺪ ﻛﻴ ﻮ ﻭﺟﲑﻱ ﲜﺎﻧﺖ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪69 .‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ .1-1-2‬ﺍﳌــ ﺀﻣﺔ‪:‬‬
‫ﲑ ﻋﻠﻴ ﻪ‬ ‫ﺍ ﻼﺀﻣﺔ ﻋﻠ ﺃ ﺎ ﻗﺪﺭﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻋﻠ ﺗ ﻴﲑ ﻗﺮﺍﺭ ﻣ ﺘ ﺪ ﺍ ﻌﻠﻮﻣ ﺎ ﻭﺍﻟﺘ‬ ‫ﺗﻌﺮ‬
‫) ‪(1‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬ ‫ﺎﺩ ﻓﺮ‬ ‫ﻫﻲ ﻗﺪﺭﺓ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭﺑﻜﻠﻤﺎ ﺃﺧﺮ‬
‫ﻛﻤﺎ ﻋﺮﻓﻬﺎ )ﻋﺎﺷﻮﺭ ‪ (2)(1996‬ﺃ ﺍ ﻘﺼﻮﺩ ﺑﺎ ﻼﺀﻣﺔ ﻗﺪﺭ ﺎ ﻋﻠ ﺧﺪﻣﺔ ﺍ ﺎ ﻗﺮﺍﺭ ﻣﻌﲔ ﺇﻣﺎ ﻣﻦ ﺧ ﻼﻝ‬
‫ﺍ ﻮﻗ ﺍﻟﺬﻱ ﻳﺘ ﺬ‬ ‫ﺣﺎﻟﺔ ﻋﺪ ﺍ ﻌﺮﻓﺔ ﻟﺪ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭ ﺃﻭ ﺯﻳﺎﺩﺓ ﺍ ﻌﺮﻓﺔ ﻟﺪ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭ ﺼﻮ‬ ‫ﻴ‬
‫ﺍﻟﻘﺮﺍﺭ ﺑﺸ ﻧﻪ‪.‬‬
‫ﻠﻮ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ﻭ ﻌﻠﻪ ﻳﺘ ﺬ ﻗ ﺮﺍﺭ‬ ‫ﻭﻋﺮﻓﺖ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻼﺀﻣﺔ ﺑ ﺎ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺘ ﺮ ﻋﻠ‬
‫) ‪(3‬‬
‫ﺣﺎﻟﺔ ﻴﺎﺏ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ ‪.‬‬ ‫ﺘﻠ ﻋﻦ ﻟﻚ ﺍﻟﻘﺮﺍﺭ ﺍﻟﺬﻱ ﻛﺎ ﻜﻦ ﺍ ﺎ ﻩ‬
‫ﺍ ﺎﻩ ﻠﻮ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭ ﻭﺗ ﺮ ﻓﻴﻪ ﻟ ﺘ ﲑ‬ ‫ﻭﻳﺮ ﺍﻟﺒﺎﺣ ﺑﺎ ﺧﺎﺻﻴﺔ ﺍ ﻼﺀﻣﺔ ﻫﻲ ﺍ ﺎﺻﻴﺔ ﺍﻟﱵ ﺗ ﺮ‬
‫ﺍﻟﺬﻱ ﻳﺘ ﺬ ﺑﺸ ﻧﻪ ﻭﺇ ﺎﺩ ﺍﻟ ﺮﻭ ﺑﲔ ﻫﺬﻩ ﺍﻟﻘﺮﺍﺭﺍ )ﺣﺎﻟﺔ ﻴﺎﺏ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣ ﺎ ﻭﺣﺎﻟ ﺔ‬ ‫ﺍﻟﻘﺮﺍﺭ ﻮ ﺍ ﻮﻗ‬
‫ﻣﻼﺋﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﻻ ﺎ ﻫﺬﺍ ﺍﻟﻘﺮﺍﺭ(‪.‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ ,‬ﺃﻱ ﺃ ﺗﻜﻮ ﻃﺮﻳﻘﺔ ﺍﻟﻘﻴﺎ‬ ‫ﺎ ﺍ ﻌﻠﻮﻣﺎ ﻣﻊ ﺎ‬ ‫ﻭﻗﺪ ﻋﺮ )‪ (APB‬ﺍ ﻼﺋﻤﺔ ﺑ ﺎ ﺍﻧ‬
‫ﻭﺍ ﻓﺼﺎ ﻣﻼﺋﻤﺔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭ ﻭﺗﻠﺒﻴﺔ ﻻﺣﺘﻴﺎﺟﺎ ﻣ ﺘ ﺪﻣﻲ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪.‬‬

‫ﺎﻋﺪﺓ‬ ‫ﺍﻟﻘﺮﺍﺭﺍ ﻣﻦ ﺧﻼﻝ ﻣ‬ ‫ﻛﻤﺎ ﻋﺮﻓﻬﺎ )‪ (FASB‬ﺑ ﺎ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻘﺎﺩﺭﺓ ﻋﻠ ﺇﺣﺪﺍ ﻓﺮﻭ‬
‫) ‪(4‬‬
‫ﺍ ﺘ ﺪﻣﲔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﻋﻠ ﺗﻜﻮﻳﻦ ﺗﻨﺒ ﺍ ﻋﻦ ﺍﻟﻨﺘﺎﺋ ﺍ ﺘﻘﺒﻠﻴﺔ ﺃﻭ ﺗ ﻴﲑ ﺍﻟﺘﻨﺒ ﺍ ﺍﻟ ﺎﺑﻘﺔ ﻭﺗﺼ ﻴ ﻬﺎ‪.‬‬
‫ﺎﻩ‬ ‫ﺍ‬ ‫ﺎ ﻗﻴﻤﺔ ﺗﻨﺒ ﻳﺔ ﻭ ﺇ ﺘﺮﺟﺎﻋﻴﺔ ﺗ ﺮ‬ ‫ﺃ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻼﺀﻣﺔ ﻫﻲ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻜﻮ‬
‫ﺍﻟﻮﻗﺖ ﺍ ﻼﺋ ﻟﻪ ﻗﺒﻞ‬ ‫ﻠﻮ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭ ﻭﺗ ﺮ ﻓﻴﻪ ﻟﺘ ﲑ ﺍﻟﻘﺮﺍﺭ ﻮ ﺍ ﻮﻗ ﺍﻟﺬﻱ ﻳﺘ ﺬ ﺑﺸ ﻧﻪ ﻋﻨﺪ ﺗﻘﺪ ﻬﺎ‬
‫ﻟﻚ ﺍﻟﻘﺮﺍﺭ‪.‬‬ ‫ﺃ ﺗ ﻘﺪ ﻗﺪﺭ ﺎ ﻋﻠ ﺍﻟﺘ ﲑ‬
‫ﺍ‬ ‫ﻭﻗﺪﻣﺖ ﺧﺎﺻﻴﺔ ﺍ ﻼﺀﻣﺔ ﻟ ﻃﺎﺭ ﺍﻟ ﻜﺮﻱ ﻟﻠﻤ ﺎ ﺒﺔ ﺑﻮﺍ ﻄﺔ )‪ (Chamnersn‬ﻋﺎ ‪ 1996‬ﺍﻟﺬﻱ ﺃﻭ‬
‫ﺒﻴﺔ‬ ‫ﻠﻮ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭ ﻭﻟﻜﻲ ﺗﻜﻮ ﺍ ﻌﻠﻮﻣ ﺎ ﺍ ﺎ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻼﺀﻣﺔ ﻫﻲ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺗ ﺮ‬
‫ﻣﻦ ﺍ ﺘ ﺪﺍﻣﻬﺎ ﻭﺍ ﺗﻜﻮ ﻣ ﺮﺓ ﻓﻴﻪ‪.‬‬ ‫ﻣﻼﺋﻤﺔ ﻓﻼ ﺑﺪ ﺃ ﺗﺮﺗﺒ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ ﺑﺸﻜﻞ ﻣﻨﻄﻘﻲ ﺑﺎﻟ ﺮ‬

‫)‪ (1‬ﻧﻌﻴ ﺣ ﲔ ﺩ‬
‫‪ (1995):‬ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻭﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ ﻋﻠﻴﻬﺎ ﻭﺍ ﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ ﻋﺎﻣﺎ‪ .‬ﺩﺍﺭ ﺍ ﻄﺒﻮﻋﺎ ﻟﻠﻨﺸﺮ ﻭﺩﺍﺋﺮﺓ ﺍ ﻜﺎﺗ ﺍﻟﻮﻃﻨﻴﺔ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ‬
‫‪23 .‬‬
‫ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﺩﺍﺭ ﺍﻟﻨﻬ ﺔ ﻟﻠﻄﺒﺎﻋﺔ ﻭﺍﻟﻨﺸﺮ‪ .‬ﺑﲑﻭ ‪11 .‬‬ ‫)‪ (2‬ﻋﺼ ﺖ ﻴﺪ ﺍﲪﺪ ﻋﺎﺷﻮﺭ‪ (1996):‬ﺩﺭﺍ ﺎ‬
‫)‪ / (3‬ﺃﲪﺪ ﺣ ﲔ ﻋﻠﻲ ﺣ ﲔ‪ (1997):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﺍ ﻃﺎﺭ ﺍﻟ ﻜﺮﻱ ﻭﺍﻟﻨﻈ ﺍﻟﺘﻄﺒﻴﻘﻴﺔ‪ .‬ﺍﻟﻘﺎﻫﺮﺓ‪26 .‬‬
‫)‪ (4‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ﻣﺮﺟﻊ ﺎﺑ ‪55 .‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻮﺀ ﻣﺎ ﺗﻘﺪ ﻳﺮ ﺍﻟﺒﺎﺣ ﺃ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻼﺀﻣﺔ ﻫﻲ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺎ ﺍﺭﺗﺒﺎ ﺑﻘﺮﺍﺭ ﻣﻌﲔ ﻭ ﺎ ﺗ ﲑ‬ ‫ﻭ‬
‫ﻭﺍﻧﻌﻜﺎ ﻋﻠ ﻫﺬﺍ ﺍﻟﻘﺮﺍﺭ‪.‬‬
‫ﻭﻟﻜﻲ ﺗﻜﻮ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻣﻼﺋﻤﺔ ﻳﻠﺰ ﺗﻮﺍﻓﺮ ﻼ ﺧﺼﺎﺋﺺ ﻓﺮﻋﻴﺔ ﻫﻲ‪:‬‬
‫‪ .1‬ﺧﺎﺻﻴﺔ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻨﺒ ﻳﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ‪.‬‬
‫‪ .2‬ﺧﺎﺻﻴﺔ ﺍﻟﻘﻴﻤﺔ ﺍ ﺘﺮﺟﺎﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ‪.‬‬
‫)ﺍ ﻼﺋ ( ﻟﻠﻤﻌﻠﻮﻣﺎ ‪.‬‬ ‫‪ .3‬ﺍﻟﺘﻮﻗﻴﺖ ﺍ ﻨﺎ‬
‫ﺬﻩ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﺍﻟ ﺮﻋﻴﺔ ﺎﺻﺔ ﺍ ﻼﺀﻣﺔ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬ ‫ﻭﻓﻴﻤﺎ ﻳﻠﻲ ﻴﺘ ﺍﻟﺘﻄﺮ‬
‫‪ -1-1-1-2‬ﺍﻟﻘﻴـﻤﺔ ﺍﻟﺘﻨـﺒﺆﻳﺔ ﻟﻠﻤـﻌﻠﻮﻣﺎﺕ‪:‬‬
‫ﻮﺀ‬ ‫ﲢ ﲔ ﻣﻘﺪﺭﺓ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ﻋﻠ ﺍﻟﺘﻨﺒ ﺑﻨﺘﺎﺋ ﺍﻟﺘﻮﻗﻌﺎ ﺍ ﺘﻘﺒﻠﻴﺔ‬ ‫ﺗﻌﺪ ﻣﻘﺪﺭﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﻧﺘﺎﺋ ﺍ ﺎ ﻲ ﻭﺍ ﺎ ﺮ ﺍﺣﺪ ﺍ ﺼﺎﺋﺺ ﺍﻟ ﺮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ "ﺍ ﻼﺀﻣﺔ"‪ .‬ﻓﺎ ﻌﻠﻮﻣﺎ ﺍ ﻼﺋﻤﺔ ﻫﻲ ﺍﻟﱵ ﺗ ﺎﻋﺪ ﻋﻠ‬
‫ﺘﻜﻮ ﻋﻠﻴ ﻪ‬ ‫ﺍﻟﺘﻨﺒ ﺑﺎﻟﻌﻮﺍﺋﺪ ﺍ ﺮﺗﺒﻄﺔ ﺑﺎﻟﻨﺸﺎ ﺍ ﺘﻘﺒﻠﻲ ﻓﺒﺪﻭ ﻣﻌﺮﻓﺔ ﺍﻷﺣﺪﺍ ﺍ ﺎ ﻴﺔ ﻳﺼﻌ ﺍﻟﺘﻨﺒ ﺎ‬
‫) ‪(1‬‬
‫ﺍ ﺘﻘﺒﻞ ﻛﻤﺎ ﺃ ﻣﻌﺮﻓﺔ ﻧﺘﺎﺋ ﺍﻷﺣﺪﺍ ﺍ ﺎ ﻴﺔ ﺩﻭ ﺍﻫﺘﻤﺎ ﺑﺎ ﺘﻘﺒﻞ ﻳﻌﺘ ﻋﻤﻼ ﲑ ﻫﺎﺩ ‪.‬‬
‫ﺍﻟﺘﻨﺒ ﺑﺎﻟﻨﺘﺎﺋ ﺍ ﺘﻮﻗﻌﺔ ﻟ ﺣﺪﺍ ﺍ ﺘﻠ ﺔ ﻭ‬ ‫ﻭ ﻌ ﺃﺧﺮ ﺗ ﺎﻋﺪ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻨﺒ ﻳﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﻣ ﺘ ﺪﻣﻴﻬﺎ‬
‫) ‪(2‬‬
‫ﺗﻌﺪﻳﻠﻬﺎ ﺃﻭ ﺗﺼ ﻴ ﻬﺎ‪.‬‬ ‫ﺃﻭ ﺗ ﺎﻋﺪﻫ‬ ‫ﺗ ﻛﺪ ﺗﻮﻗﻌﺎ‬
‫ﺎ ﻗﺪﺭﺓ ﺗﻨﺒ ﻳﺔ ﻟﻌﻤ ﻞ ﺍﺧﺘﺒ ﺎﺭﺍ‬ ‫ﻭﻟﻜﻲ ﺗ ﺮ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻋﻠ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﻻ ﺑﺪ ﺃ ﺗﻜﻮ‬
‫ﺎ ﺃﻳ ﺎ ﺍﻟﻘﺪﺭﺓ ﻋﻠ ﺗﻘﻴﻴ ﻧﺘﺎﺋ ﺍﻻﺧﺘﻴﺎﺭﺍ ﺍﻟ ﺎﺑﻘﺔ‪.‬‬ ‫ﻦ ﺃ ﻳﻜﻮ‬ ‫ﻣ ﺘﻘﺒﻠﻴﺔ ﺑﻞ ﻳ ﺘ‬
‫ﺩﺭﺟﺔ ﻋﺪ ﺍﻟﻴﻘﲔ )ﺍﻟﺘ ﻛﺪ( ﺣﻮﻝ ﺍﻟﻨﺘ ﺎﺋ‬ ‫ﻴ‬ ‫ﻛﻤﺎ ﺗﻌﻤﻞ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺍﻟﻘﺪﺭﺓ ﺍﻟﺘﻨﺒ ﻳﺔ ﻋﻠ‬
‫ﺍ ﺘﻘﺒﻞ ﺍﻟﱵ ﺗﺘ ﺬ ﻋﻠ ﻧﺘﺎﺋ ﺍ ﺎ ﻲ‪.‬‬ ‫ﺍ ﺘﻮﻗﻌﺔ‬
‫ﻮﺀ ﻫﺬﺍ ﻓﺎ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻨﺒ ﻳﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺗ ﺎﻋﺪ ﻣ ﺘ ﺪﻣﻴﻬﺎ ﻋﻠ ﺍﻟﻘﺪﺭﺓ ﻋﻠ ﻋﻤﻞ ﺗﻨﺒ ﺍ ﺣ ﻮﻝ‬ ‫ﻭﻋﻠ‬
‫ﺎﻋﺪ‬ ‫ﺎ ﺍﻟﻘ ﺮﺍﺭ ﺗ‬ ‫ﺎﺭ ﺍ ﺎ ﻲ ﻭﺍ ﺎ ﺮ ﻭﺍ ﺘﻘﺒﻞ‪ .‬ﺣﻴ ﺃ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺍﻟﺼ ﻠﺔ ﺑﻌﻤﻠﻴ ﺔ ﺍ‬
‫) ‪(3‬‬
‫ﺍ ﺎ ﻲ ﻭﺍ ﺎ ﺮ ﻭﺍ ﺘﻘﺒﻞ‪.‬‬ ‫ﻣ ﺘ ﺪﻣﻴﻬﺎ ﺍﻟﻘﻴﺎ ﺑﻌﻤﻠﻴﺔ ﻟﻠﺘﻨﺒ ﺑﺎﻟﻨ ﺒﺔ ﻟ ﺣﺪﺍ‬

‫ﻣﺮﺟﻊ ﺎﺑ ‪56 .‬‬ ‫)‪ (1‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ‬

‫‪26‬‬ ‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻭﺍﻷﺻﻮﻝ‪ .‬ﺍﻟﻮﺭﺍ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪.‬‬ ‫)‪ (2‬ﻓﺪﺍ ﺍﻟ ﺪﺍ ‪ (2002):‬ﺍ ﺎ ﺒﺔ ﺍ ﺘﻮ ﻄﺔ ﻧﻈﺮﻳﺔ ﻭﺍﻟﺘﻄﺒﻴ‬
‫ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪23 .‬‬ ‫)‪ (3‬ﻧﻌﻴ ﺣ ﲔ ﺩ‬

‫‪48‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻛﻤﺎ ﺪﺭ ﺍ ﺷﺎﺭﺓ ﺍ ﺧﺎﺻﻴﺔ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻨﺒ ﻳﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﻻ ﻳﻘﺼﺪ ﻬﺑﺎ ﺃ ﺗﻜﻮ ﻟﻠﻤﻌﻠﻮﻣﺎ ﻗﻴﻤﺔ ﺗﻨﺒ ﻳﺔ‬
‫) ‪(1‬‬
‫ﺍ ﺘﻘﺒﻞ ﻣﻦ ﻗﺒﻞ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ‪.‬‬ ‫ﺇﻣﻜﺎﻧﻴﺔ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻴﻬﺎ ﻛ ﺎ ﻟﻌﻤﻞ ﺍﻟﺘﻨﺒ‬ ‫ﺣﺪ ﺍ ﺎ ﻭﺇ ﺎ ﻳﻜﻮ‬
‫‪ -2-1-1-2‬ﺍﻟﻘـﻴﻤﺔ ﺍﻻﺳﺘﺮﺍﺟﺎﻋﻴﺔ )ﺍﻟﺘ ﺬﻳﺔ ﺍﻻﺳﺘﺮﺟﺎﻋﻴﺔ( ﻟﻠﻤﻌﻠﻮﻣﺎﺕ‪:‬‬
‫ﺎ ﻗﺪﺭﺓ ﻋﻠ ﺗ ﻴﲑ ﺍﻭ ﺗﺼ ﻴ ﺗﻮﻗﻌﺎ ﺍ ﺎﻟﻴﺔ ﺃﻭ‬ ‫ﻭ ﺘﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻗﻴﻤﺔ ﺍ ﺘﺮﺟﺎﻋﻴﺔ ﻋﻨﺪﻣﺎ ﻳﻜﻮ‬
‫ﺍ ﺘﻘﺒﻠﻴﺔ ﻛﻤﺎ ﻳﻄﻠ ﻋﻠ ﺧﺎﺻﻴﺔ ﺍﻟﻘﻴﻤﺔ ﺍﻻ ﺘﺮﺟﺎﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺃﻳ ﺎ ﺑﺎﻟﺘ ﺬﻳﺔ ﺍﻻ ﺘﺮﺟﺎﻋﻴﺔ ﻭﻫﻲ ﻻ ﺗﻘ ﻞ‬
‫ﺗﻘﻴﻴ ﻣﺪ ﺻ ﺔ ﺗﻮﻗﻌﺎﺗﻪ ﺍﻟ ﺎﺑﻘﺔ‬ ‫ﻭﺗ ﺎﻋﺪ ﻣ ﺘ ﺪ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺃ ﻴﺔ ﻋﻦ ﺧﺎﺻﻴﺔ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻨﺒ ﻳﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫) ‪(2‬‬
‫ﺗﻘﻴﻴ ﻧﺘﺎﺋ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻟﱵ ﺗﺒ ﻋﻠ ﻫﺬﻩ ﺍﻟﺘﻮﻗﻌﺎ ‪.‬‬ ‫ﻭﺑﺎﻟﺘﺎ ﻳ ﺘ ﺪ ﺍ ﻌﻠﻮﻣﺎ‬

‫ﻛﻤﺎ ﺗﺘﻤﻴﺰ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺑﺎﻟﻘﺪﺭﺓ ﻋﻠ ﺍﻟﺘﻘﻴﻴ ﺍﻻﺭﺗﺪﺍﺩﻱ ﻟﻨﺘﺎﺋ ﺍﻟﻘﺮﺍﺭﺍ ﺍ ﺎ ﻴﺔ ﻭﻗﻴﻤﺔ ﺗﻨﺒ ﻳﺔ ﻋﺎﻟﻴ ﺔ‬
‫ﺎ ﻗﻴﻤﺔ ﻣﺰﺩﻭﺟﺔ ﻓﻠﻬﺎ ﻗﻴﻤﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺮﺣﻠﻴﺔ ﻭﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﻘﻄﺎﻋﻴﺔ ﻭﺑﺎﻟﺘﺎ‬ ‫ﺑﺎﻟﻨ ﺒﺔ ﻟﻠﻤ ﺘﻘﺒﻞ‪ ,‬ﻭﺍﻟﱵ ﻳﺘ ﻋﺮ ﻬﺎ‬
‫ﻴﺔ ﻛﻤ ﺎ‬ ‫ﺗﻨﺒ ﻳﺔ ﻋﺎﻟﻴﺔ ﺑﺎﻟﻨ ﺒﺔ ﻟﻠﻤ ﺘﻘﺒﻞ ﻭﺗﺘﻤﻴﺰ ﺃﻳ ﺎ ﺑﻘﺪﺭ ﺎ ﻋﻠ ﺍﻟﺘ ﺬﻳﺔ ﺍﻻ ﺘﺮﺟﺎﻋﻴﺔ ﻟﻨﺘﺎﺋ ﺍﻟﻘﺮﺍﺭﺍ ﺍ ﺎ‬
‫) ‪(4‬‬
‫ﺩﺭﺟﺔ ﻋﺪ ﺍﻟﺘ ﻛﺪ ﻟﺪ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ﺍﻟﺼ ﻴ ‪.‬‬ ‫ﻴ‬ ‫ﺗ ﺩﻱ ﺇﱃ‬
‫ﺩﺭﺟﺔ ﻋﺪ ﺍﻟﺘ ﻛ ﺪ‬ ‫ﻴ‬ ‫ﻭﻬﺑﺬﺍ ﻧﺼﻞ ﺇﱃ ﺃ ﺧﺎﺻﻴﺔ ﺍﻟﻘﻴﻤﺔ ﺍﻻ ﺘﺮﺟﺎﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺗ ﺩﻱ ﺇﱃ‬
‫ﺍﻟ ﺎﺑﻘﺔ ﺑﺎﻟﻨ ﺒﺔ ﻟﻨﺘﺎﺋ ﺍﻟﻘﺮﺍﺭﺍ ﺍ ﺎ ﻴﺔ‪.‬‬ ‫ﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ ‪ ,‬ﻛﻤﺎ ﺗ ﺩﻱ ﺇ ﺗﻌﺪﻳﻞ ﻭﺗﻘﻴﻴ ﻭﺗﺼ ﻴ ﺗﻮﻗﻌﺎ‬

‫ﻳ ﺎﻋﺪ ﻣ ﺘ ﺪ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻋﻠ ﺍﻟﺘ ﻘ ﻋﻦ ﺻ ﺔ ﺗﻮﻗﻌﺎﺗﻪ‬ ‫ﻮ‬ ‫ﻓﻤﺜﻼ ﺇ ﻧ ﺒﺔ ﺻﺎ ﺍﻟﺮﺑ ﻟﻠﻨﺸﺎ‬

‫ﻋﻦ ﺍﻟﺘﻮﻗﻌﺎ ﺍﻟﻨﻘﺪﻳﺔ ﺍ ﺘﻘﺒﻠﻴﺔ ﺃﻭ ﺗﺼ ﻴ ﻴﺔ‪.‬‬
‫‪ -3-1-1-2‬ﺍﻟﺘـﻮﻗﻴﺖ ﺍﳌﻨــﺎﺳﺐ )ﺍﳌ ﺋﻢ(‪:‬‬
‫ﻦ‬ ‫ﺒﺔ ﺍ ﺎﻟﻴ ﺔ‬ ‫ﺇﺗﺎﺣﺔ ﻣﻌﻠﻮﻣﺎ ﺍ ﺎ‬ ‫ﺣﻴﻨﻬﺎ ﻌ ﺃﻧﻪ‬ ‫ﺗﻘﺪ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻳﻘﺼﺪ ﺑﺎﻟﺘﻮﻗﻴﺖ ﺍ ﻼﺋ‬
‫ﻳ ﺘ ﺪﻣﻮ ﺎ ﻋﻨﺪﻣﺎ ﺘﺎﺟﻮ ﺇﻟﻴﻬﺎ‪ .‬ﻭ ﻟﻚ ﻷ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ ﺗ ﻘﺪ ﻣﻨ ﻌﺘﻬﺎ ﺇ ﺍ ﺗﻜﻦ ﻣﺘﺎﺣﺔ ﻋﻨ ﺪﻣﺎ ﺗ ﺪﻋﻮ‬
‫ﺗﻘ ﺪ‬ ‫ﺍ ﺎﺟﺔ ﺇﱃ ﺍ ﺘ ﺪﺍﻣﻬﺎ ﺃﻭ ﺇ ﺍ ﺗﺮﺍﺧ ﺗﻘﺪ ﻬﺎ ﻓﺘﺮﺓ ﻃﻮﻳﻠﺔ ﺑﻌﺪ ﻭﻗﻮ ﺍﻷﺣﺪﺍ ﺍﻟﱵ ﺗﺘﻌﻠ ﻬﺑ ﺎﺀ ﲝﻴ‬
‫ﺍ ﺬﺍ ﻗﺮﺍﺭﺍ ﻋﻠ ﺃ ﺎ ﻬﺎ‪.‬‬ ‫ﻓﻌﺎﻟﻴﺘﻬﺎ‬
‫ﺣﻴﻨﻬﺎ( ‪(4).‬ﻭﺗﻌ ﺃ ﺍ ﻌﻠﻮﻣﺎ ﻟﻜﻲ‬ ‫ﻟﻠﻤﻌﻠﻮﻣﺎ ﻫﻮ )ﺗﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻳﻘﺼﺪ ﺎﺻﻴﺔ ﺍﻟﺘﻮﻗﻴﺖ ﺍ ﻨﺎ‬
‫‪.(5) .‬‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬ ‫ﺘ ﺪﻣﻴﻬﺎ‬ ‫ﺃ ﺗﻘﺪ‬ ‫ﺗﻜﻮ ﻣﻼﺋﻤﺔ‬

‫‪.57-56‬‬ ‫)‪(3)(1‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ﻣﺮﺟﻊ ﺎﺑ ‪.‬‬

‫)‪(4)(2‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪201 .‬‬
‫)‪(5‬ﻋﻠﻲ ﺇﺑﺮﺍﻫﻴ ﺣ ﻦ ﺃﻟﻜﺒ ﻲ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪55‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺃ ﺗﻜﻮ ﻣﺘﺎﺣﺔ ﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ ﻗﺒﻞ ﺃ ﺗ ﻘﺪ ﻗ ﺪﺭ ﺎ ﻋﻠ‬ ‫ﻭﻟﻜﻲ ﺗﻜﻮ ﺍ ﻌﻠﻮﻣﺎ ﻣﻼﺋﻤﺔ ﻓ ﺎ‬

‫(‪ .‬ﻓ ﺍ ﺗ ﺧﺮ ﺗﻘﺮﻳﺮ ﺍﻟﺸﺮﻛﺔ ﻋﻦ ﻧﺘﺎﺋ ﻬﺎ ﺃﻋﻤﺎ ﺎ ﺪﺓ ﺘﺔ ﺃﺷﻬﺮ ﺑﻌﺪ ﺎﻳ ﺔ‬ ‫)ﺍﻟﺘﻮﻗﻴﺖ ﺍ ﻨﺎ‬ ‫ﻗﺮﺍﺭﺍ‬ ‫ﺍﻟﺘ ﲑ‬
‫) ‪(1‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬ ‫ﺘﻜﻮ ﺍﻗﻞ ﺇﻓﺎﺩﺓ ﻷ ﺮﺍ‬ ‫ﺍﻟ ﺘﺮﺓ ﺍ ﺎﻟﻴﺔ‪,‬ﻓﺎ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺪ ﺍﻭ‬ ‫ﺎ ﺗ ﲑ ﻋﻠ ﺍ‬ ‫ﻭ ﻣﻦ ﺍﻟﺒﺪﻳﻬﻲ ﺃﻳ ﺎ ﺍﻧﻪ ﺇ ﺍ ﺗﻮﻓﺮ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ ﻋﻨﺪ ﺍ ﺎﺟﺔ ﺇﻟﻴﻬﺎ ﻓﻠﻦ ﺗﻜﻮ‬
‫ﺎﻝ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻫﻨ ﺎ ﺟ ﺎﻧ‬ ‫ﻻ ﺎ ﺍﻟﻘﺮﺍﺭ‪ .‬ﻭ‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬ ‫ﺗﻮﻓﲑﻫﺎ‬ ‫ﻟﻚ ﺍﻧﻪ‬ ‫ﺍﻟﻘﺮﺍﺭ‪ ,‬ﻭﻣﻌ‬
‫) ‪(2‬‬
‫ﺎ‪:‬‬ ‫ﺎﺻﻴﺔ ﺍﻟﺘﻮﻗﻴﺖ ﺍ ﻨﺎ‬
‫ﺃ‪ .‬ﺩﻭﺭﻳﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪.‬‬
‫‪ .‬ﺍ ﺪﺓ ﺍﻟﺰﻣﻨﻴﺔ ﺑﲔ ﺎﻳﺔ ﺍﻟ ﺘﺮﺓ ﺍ ﺎﻟﻴﺔ ﻭﺑﲔ ﺗﺎﺭﻳ ﺇﺻﺪﺍﺭ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺃﻭ ﺇﺗﺎﺣﺘﻬﺎ ﻟﻠﺘﺪﺍﻭﻝ‪.‬‬
‫ﻟﻠﻤﻌﻠﻮﻣﺎ ﺃﻣﺮﺍ ﻫﺎﻣﺎ ﺎﺻﻴﺔ ﺍ ﻼﺀﻣﺔ‪ .‬ﻭ ﻳﻘﺼ ﺪ ﺑ ﺬﻟﻚ ﺃ ﺗﻨﺸ ﺮ‬ ‫ﻛﻤﺎ ﺗﻌﺘ ﺧﺎﺻﻴﺔ ﺍﻟﺘﻮﻗﻴﺖ ﺍ ﻨﺎ‬
‫) ‪(3‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬ ‫( ﻻ ﺘ ﺪﺍﻣﻬﺎ ﻗﺒﻞ ﺃ ﺗ ﻘﺪ ﺃ ﻴﺘﻬﺎ‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻼﺋ )ﺍ ﻨﺎ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﺪ ﺃ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍ ﻨﻈﻤﺎ ﺍ ﻬﻨﻴﺔ ﻭ ﲑ ﺍ ﻬﻨﻴﺔ‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬ ‫ﻭﻧﻈﺮﺍ ﻷ ﻴﺔ ﺗﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﺍﻟﻮﻻﻳﺎ‬ ‫ﻭﺍﻟﺘﺸﺮﻳﻌﺎ ﺍ ﻜﻮﻣﻴﺔ ﲢﺪﺩ ﻣﻮﻋﺪﺍ ﺎﺋﻴﺎ ﻟﻨﺸﺮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻓﺎ ﳉﻨﺔ ﺗﻨﻈﻴ ﺃ ﻮﺍ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ‬
‫ﻼ ﺔ ﺃﺷﻬﺮ ﺑﻌﺪ ﺍﻧﺘﻬﺎﺀ ﺍﻟ ﻨﺔ ﺍ ﺎﻟﻴ ﺔ ﻛﻤ ﺎ‬ ‫ﺍ ﺘ ﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ )‪ (SEC‬ﲢﺪﺩ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻟﻨﺸﺮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬
‫ﺍ ﺎﺩﺓ )‪ (12‬ﺑﺎ ﻳ ﺘ ﺗﻘ ﺪ‬ ‫ﺍﻟﻴﻤﻨﻴﺔ ﺭﻗ )‪ (31‬ﻟ ﻨﺔ ‪1995‬‬ ‫ﺮﺍﺋ ﺍﻟﺪﺧﻞ ﻋﻠ ﺍﻟﺸﺮﻛﺎ‬ ‫ﺣﺪﺩ ﻗﺎﻧﻮ‬
‫ﺍﻟﻘﺎﻧﻮﱐ‬ ‫ﺎﺑﺎ ﺍ ﺘﺎﻣﻴﺔ ﻣﻮﻗﻌﺎ ﻋﻠﻴﻬﺎ ﻣﻦ ﺍ ﺎ‬ ‫ﺍ ﻗﺮﺍﺭﺍ ﺍﻟ ﺮﻳﺒﻴﺔ ﺼﻠ ﺔ ﺍﻟ ﺮﺍﺋ ﻣﺼ ﻮﺑﺎ ﺑﺼﻮﺭﺓ ﻣﻦ ﺍ‬
‫ﻨﺔ‬ ‫ﻋﻠ ﺃﻻ ﻳﺘ ﺎﻭﺯ ﻟﻚ ﺎﻳﺔ ﺷﻬﺮ ﺍﺑﺮﻳﻞ )ﻧﻴ ﺎ ( ﻋﻦ ﺍﻟ‬ ‫ﺎﺑﺎ‬ ‫ﺑﻌﺪ ﻣﺼﺎﺩﻗﺔ ﺍﳉﻤﻌﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻋﻠ ﻫﺬﻩ ﺍ‬
‫) ‪(4‬‬
‫ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ﺗﻘ ﺪ‬ ‫ﻴﺔ ﺑﺸﻲﺀ ﻣﻦ ﺍﻟﺪﻗﺔ ﻭﺩﺭﺟﺔ ﻋﺪ ﺍﻟﺘ ﻛ ﺪ ﻟ ﺮ‬ ‫ﺍﻟﺘ‬ ‫ﻭ ﻠﺺ ﻋﻠ ﺃﻧﻪ ﻗﺪ ﻳﻜﻮ ﻣﻦ ﺍﻷﻧ‬
‫ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬

‫ﻛﺮﻩ‪193 .‬‬ ‫)‪(1‬ﺃﻣﲔ ﺍﻟ ﻴﺪ ﻟﻄ ﻲ ﻣﺮﺟﻊ ﺒ‬

‫)‪(2‬‬
‫‪201‬‬ ‫ﻛﺮﻩ‪.‬‬ ‫ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ﻣﺮﺟﻊ ﺒ‬
‫ﻛﺮﻩ‪24 .‬‬ ‫ﻣﺮﺟﻊ ﺒ‬ ‫)‪ (3‬ﻧﻌﻴ ﺣ ﲔ ﺩ‬
‫ﻛﺮﻩ‪58 .‬‬ ‫)‪ (4‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ﻣﺮﺟﻊ ﺒ‬

‫‪50‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ -2-1-2‬ﺍﳌـﻮﺛﻮﻗـﻴﺔ ‪:‬‬
‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺗﻌﺘ ﺧﺎﺻﻴﺔ ﺍ ﻮﻗﻴﺔ ﺍﺣﺪ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﺍﻟﺮﺋﻴ ﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ‪ ,‬ﻭﺗﺘﻮﺍﻓﺮ ﻫﺬﻩ ﺍ ﺎﺻﻴﺔ‬
‫ﻋﻨﺪﻣﺎ ﺗﻜﻮ ﺧﺎﻟﻴﺔ ﻣﻦ ﺍﻷﺧﻄﺎﺀ ‪,‬ﻭﺣﻴﺎﺩﻳﺔ‪,‬ﻭﺗﺘﺼ ﺑ ﻣﺎﻧﺔ ﺍﻟﺘﻌﺒﲑ‪ ,‬ﺃﻱ ﺃ ﺎ ﺧﺎﺻﻴﺔ ﺗﺘﻌﻠ ﺑ ﻣﺎﻧﺔ ﺍ ﻌﻠﻮﻣﺎ‬
‫)‪(1‬‬
‫ﺍ ﺎ ﺒﻴﺔ ﻭﺇﻣﻜﺎﻧﻴﺔ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻴﻬﺎ‪.‬‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﺎﻟﻴﺔ ﻣﻦ ﺍﻷﺧﻄ ﺎﺀ‬ ‫ﺍ ﻮ ﻮﻗﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺗﻘﺪﺭ ﻘﺪﺍﺭ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﻳﺘ ﻧﺸﺮﻫﺎ‬
‫ﺍ ﻌﻠﻮﻣ ﺎ‬ ‫ﻭﺍﻟﺘﺼﻮﺭ ﺍﻟﺼﺎﺩ ﻟ ﺣﺪﺍ ﻭﺍﻟﻌﻤﻠﻴﺎ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﻭ ﺜﻞ ﺧﺎﺻﻴﺔ ﺍ ﻮ ﻮﻗﻴﺔ‬ ‫ﺍﻟﻌﺮ‬ ‫ﻭﺍﻟﺘ ﻴﺰ‬
‫ﺍ ﺎ ﺒﻴﺔ ﺮﻭﺭﺓ ﻣﻠ ﺔ ﻟ ﻓﺮﺍﺩ ﺍﻟﺬﻳﻦ ﻻ ﻳﺘﻮﻓﺮ ﻟﺪﻳﻬ ﺍﻟﻮﻗﺖ ﻭﺍ ﺓ ﺍﻟﻜﺎﻓﻴﺔ ﻟﺘﻘﻴﻴ ﳏﺘﻮﻳﺎ ﺍﻟﺘﻘ ﺎﺭﻳﺮ ﺍ ﺎﻟﻴ ﺔ ﻭ‬
‫ﺍﺧﺘﻴﺎﺭ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻴﺪﺓ ‪.(2) .‬‬
‫ﺍﻟﺘ ﻛﻴﺪ ﺑ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺒﻴﺎ ﺭﻗ ‪ 2‬ﺍﻟﺼﺎﺩﺭ )‪ (FASB‬ﻫﻲ" ﺧﺎﺻﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﻮ ﻮﻗﻴﺔ ﺣ‬
‫)‪(3‬‬
‫ﺧﺎﻟﻴﺔ ﻣﻦ ﺍﻷﺧﻄﺎﺀ ﻭﺍﻟﺘ ﻴﺰ ﺑﺪﺭﺟﺔ ﻣﻌﻘﻮﻟﺔ ﻭﺃ ﺎ ﺜﻞ ﺑﺼﺪ ﻣﺎ ﺗﺰﻋ ﺜﻴﻠﻪ" ‪.‬‬

‫ﻟﺬﻟﻚ ﻳ ﻞ ﻣﻦ ﻳ ﺘ ﺪﻣﻮ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺘﻤﺪﺓ ﻣﻦ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ ﺃ ﺗﻜﻮ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ ﻋﻠ‬

‫ﺑﺎﻋﺘﺒﺎﺭ ﺗﻌ ﺗﻌﺒﲑﺍ ﺻﺎﺩﻗﺎ‬ ‫ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺩﺭﺟﺔ ﻋﺎﻟﻴﺔ ﻣﻦ ﺍﻷﻣﺎﻧﺔ ﺇ ﺃ ﻫﺬﻩ ﺍ ﺎﺻﻴﺔ ﻫﻲ ﺍﻟﱵ ﺗ ﺭ ﻘﺘﻬ‬
‫ﻭﺣﻘﻴﻘﻴﺎ ﻋﻦ ﺍ ﺮﻛﺰ ﺍ ﺎ ﻟﻠﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭ ﺜﻞ ﻧﺘﺎﺋ ﺃﻋﻤﺎﻝ ﺍﻟﻮﺣﺪﺓ ﺃﻓ ﻞ ﺜﻴﻞ‪ .‬ﻭﻟﺘ ﻘﻴ ﺧﺎﺻﻴﺔ ﺍﻟﻮ ﻮ‬
‫ﺑﺎ ﻌﻠﻮﻣﺎ ﻻﺑﺪ ﻣﻦ ﺗﻮﺍﻓﺮ ﺍ ﺼﺎﺋﺺ ﺍﻟ ﺮﻋﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ﺍﻟﺘﻌﺒﲑ‬ ‫)‪ (1‬ﺍﻟﺼﺪ‬
‫)‪ (2‬ﺍ ﻴﺎﺩ‬
‫)‪ (3‬ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﺘ ﻘﻴ ‪.‬‬
‫‪ -1-2- 1-2‬ﺍﻟﺼـﺪ ﰲ ﺍﻟﺘﻌﺒﲑ‪:‬‬
‫)ﺍ ﻌﻠﻮﻣﺎ ( ﻭﺑﲔ ﺍﻟﻈﻮﺍﻫﺮ‬ ‫ﺍﻟﺘﻌﺒﲑ ﻭﺟﻮﺩ ﺩﺭﺟﺔ ﻋﺎﻟﻴﺔ ﻣﻦ ﺍﻟﺘﻄﺎﺑ ﺑﲔ ﺍ ﻘﺎﻳﻴ‬ ‫ﻳﻘﺼﺪ ﺎﺻﻴﺔ ﺍﻟﺼﺪ‬
‫ﺮﺩ ﺍﻟﺸﻜﻞ‪.‬‬ ‫ﺜﻴﻞ ﺍ ﻤﻮ ﻭﺍﳉﻮﻫﺮ ﻭﻟﻴ‬ ‫ﺍ ﺮﺍﺩ ﺍﻟﺘﻘﺮﻳﺮ ﻋﻨﻬﺎ‪ ,‬ﻭﺍﻟﻌ ﺓ ﻫﻨﺎ ﺑﺼﺪ‬
‫ﺃ ﺜﻞ ﺃﻭ ﺗﺼﻮﺭ ﺍ ﻤﻮ ﺍﻟﺬﻱ ﺪ ﺇﻟﻴﺔ ﺜﻴﻼ ﺻﺎﺩﻗﺎ‪.‬‬ ‫ﻭﺑﻌﺒﺎﺭﺓ ﺃﺧﺮ ﻓﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﺼﺎﺩﻗﺔ‬

‫‪201‬‬ ‫)‪ (1‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‬

‫)‪ (2‬ﻛﻴ ﻮ ﻭﺟﲑﻱ ﲜﺎﻧﺖ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪70 .‬‬
‫ﺔ ﻋﻠ‬ ‫(‪ )3‬ﺷﺎﺭ ﺧﻮﺟﻪ ﺍﻟﻄﻴ ‪ (2007):‬ﻣ ﺎﻫﻴ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻟﺘﺮﺷﻴﺪ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ,‬ﺍ ﻠﺘﻘ ﺍﻟﻮﻃ ﺍﻷﻭﻝ ﻣ ﺘ ﺪﺍ ﺍﻷﻟ ﻴﺔ ﻟﺜﺎﻟﺜﺔ‪ " :‬ﺍ‬
‫ﺍﻟﻌﻠ ﻮ‬ ‫ﻮﺀ ﺍﻟﺘ ﻮﻻ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ "‪ /22/21‬ﻧﻮﻓﻤ ‪ 2007‬ﺟ ﺎﻣﻌ ﺔ ﺑﺎﺟ ﻲ ﺘ ﺎﺭﻋﻨﺎﺑﺔ‪.‬ﻛﻠﻴﺔ ﺍﻟﻌﻠﻮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻋﻠﻮ ﺍﻟﺘ ﻴﻴ ﺮ‪.‬ﻗ‬
‫ﺍﻟﺘ ﺎﺭﻳ ﺔ ‪4 .‬‬

‫‪51‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍﻟﺘﻌﺒﲑ ﻋﻦ ﺮﻭﺭﺓ ﻭﺟﻮﺩ ﻣﻄﺎﺑﻘﺔ ﺃﻭ ﺍﺗ ﺎ ﺑﲔ ﺍﻷﺭﻗﺎ ﻭﺍﻷﻭﺻﺎ‬ ‫ﺣﻴ ﺗﻌ ﺧﺎﺻﻴﺔ ﺍﻟﺼﺪ‬
‫ﻌ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮ‬ ‫ﻣﻦ ﻧﺎﺣﻴﺔ ﻭﺍ ﻮﺍﺭﺩ ﻭﺍﻷﺣﺪﺍ ﺍﻟﱵ ﺗﻨﺘ ﻬﺎ ﻫﺬﻩ ﺍﻷﺭﻗﺎ ﻭﺍﻷﻭﺻﺎ‬
‫ﺔ ﺍ ﻌ ﺎﻣﻼ‬ ‫ﺔ ﻧﺘﻴ‬ ‫ﺃﺧﺮ ﺜﻞ ﺍﻷﺭﻗﺎ ﻣﺎ ﺣﺪ ﺑﺎﻟ ﻌﻞ ﻓﻌﻨﺪﻣﺎ ﺗﺒﲔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﻮﺍﻗﻊ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻟﻠﻤ‬
‫ﺍﻟﻌﺮ ‪.‬‬ ‫ﻭﺍﻷﺣﺪﺍ ﺍﻟ ﻌﻠﻴﺔ ﻓﺎ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺗﻜﻮ ﺻﺎﺩﻗﺔ‬
‫) ‪(1‬‬
‫ﺍﻟﺘﻌﺒﲑ ﺗﺘﻄﻠ ﻣﺮﺍﻋﺎﺓ ﻨ ﻧﻮﻋﲔ ﻣﻦ ﺃﻧﻮﺍ ﺍﻟﺘ ﻴﺰ ﺎ‪:‬‬ ‫ﻛﻤﺎ ﺃ ﺧﺎﺻﻴﺔ ﺍﻟﺼﺪ‬
‫ﻴﺎ ﺔ ﺍ ﻴﻄﺔ ﻭﺍ ﺬﺭ‬ ‫ﺣﺎﻟﺔ ﺍ ﺘ ﺪﺍ ﺃ ﺎ ﺍﻟﺘﻜﻠ ﺔ ﺍﻟﺘﺎﺭ ﻴﺔ ﻭﺇﺗﺒﺎ‬ ‫ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎ ﻛﻤﺎ‬ ‫ﺃ‪ .‬ﲢﻴﺰ‬
‫ﺍﻟﺒﻨﻮﺩ ﺍ ﺎ ﺒﻴﺔ‪.‬‬ ‫ﺑﻌ‬ ‫ﻟﻌﺮ‬
‫ﺏ‪ .‬ﺍﻟﺘ ﻴﺰ ﻣﻦ ﻗﺒﻞ ﺍﻟﻘﺎﺋ ﺑﻌﻤﻠﻴﺔ ﺍﻟﻘﻴﺎ ‪.‬‬
‫ﺃ ﺗﻜﻮ ﺍ ﻌﻠﻮﻣﺎ ﻋﻠ ﺍﻛ ﻗﺪﺭﺓ ﻜ ﻦ‬ ‫ﻭﺣ ﺗﻜﻮ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺧﺎﻟﻴﺔ ﻣﻦ ﺃﻧﻮﺍ ﺍﻟﺘ ﻴﺰ‬
‫ﻟﺘﻤﺜﻴ ﻞ‬ ‫ﻮ‬ ‫ﻣﻦ ﺍﻻﻛﺘﻤﺎﻝ‪ .‬ﻭﻣﻦ ﺍﻟﻄﺒﻴﻌﻲ ﺇ ﺍﻻﻛﺘﻤﺎﻝ ﺍ ﻄﻠ ﺃﻣﺮ ﲑ ﻜﻦ ﻻ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﺎ ﻫﻲ ﺇﻻ‬
‫ﻟﻠﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻻ ﺑﺪ ﺃ ﺗﻨﻄﻮﻱ ﻋﻠ ﻗﺪﺭ ﻣﻦ ﺍﻟﺘ ﻴﺰ ﺍﻟﺒ ﻴ ‪.‬‬ ‫ﺍﻟﻮﺍﻗﻊ ﺍ ﺎ‬
‫‪ :2-2-1-2‬ﺍﳊــﻴﺎﺩ‪:‬‬
‫ﻳﻘﺼﺪ ﺑﺎ ﻴﺎﺩ ﺃﻭ ﻋﺪ ﺍﻟﺘ ﻴﺰ ﻋﺪ ﺍﺧﺘﻴﺎﺭ ﻣﻌﻠﻮﻣﺎ ﺑﺸﻜﻞ ﻳﻨﺘ ﻋﻨﻪ ﻣﻌﻠﻮﻣﺎ ﺗ ﻴﻞ ﺟﻬﺔ ﺃﻭ ﻃﺮ ﻣﻌﲔ‬
‫) ‪(2‬‬
‫ﻣﻦ ﺍﻷﻃﺮﺍ ﺍ ﻌﻨﻴﺔ ﻭﺍ ﻬﺘﻤﺔ ﺑﺎ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻋﻠ ﺣ ﺎﺏ ﺟﻬﺎ ﺃﻭ ﺃﻃﺮﺍ ﺃﺧﺮ ‪.‬‬
‫ﺒﻴﺔ ﻣﺘ ﻴ ﺰﺓ‬ ‫ﺃﻻ ﺗﻜﻮ ﺍﻟﺒﻴﺎﻧ ﺎ ﺍ ﺎ‬ ‫ﻭﺃﻣﺎ)ﺍﻟﺮﺍﻭﻱ ‪ (3)(1999‬ﻓﻘﺪ ﻋ ﻋﻦ ﺧﺎﺻﻴﺔ ﺍ ﻴﺎﺩ ﺑ ﻧﺔ‬
‫ﺘ ﺪ ﻣﻌﲔ ﻣﻦ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻋﻠ ﺣ ﺎﺏ ﻣ ﺘ ﺪ ﺃﻭ ﻣ ﺘ ﺪﻣﲔ ﺧﺮﻳﻦ‪.‬‬

‫ﻟﻚ ﺍﻟﻌﻤﻞ ﺍ ﻘﺼﻮﺩ ﻣﻦ ﺍﻟﺘ ﻴﺰ ﺍﻟﺬﻱ ﻗﺪ ﺎﺭ ﻪ ﺍﻟﻘﺎﺋ ﺑ ﻋﺪﺍﺩ‬ ‫ﻭﺑﺼ ﺔ ﻋﺎﻣﺔ ﻳﻘﺼﺪ ﲝﻴﺎﺩ ﻟﻠﻤﻌﻠﻮﻣﺎ ‪ :‬ﻨ‬
‫ﺘ ﺪ ﻫ ﺬﻩ‬ ‫ﻠﻮ ﻣ‬ ‫ﺍﻟﺘ ﲑ ﻋﻠﻲ‬ ‫ﺍﻟﺘﻮﺻﻞ ﺇ ﻧﺘﺎﺋ ﻣ ﺒﻘﺔ‪ ,‬ﺃﻭ ﻬﺑﺪ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻬﺑﺪ‬ ‫ﻭﻋﺮ‬
‫ﺍ ﺎﻩ ﻣﻌﲔ‪.‬‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻛﻤﺎ ﺃ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺪ ﺟﻬﺎ ﻣﺘﻌﺪﺩﺓ ﻭ ﺘﻠ ﺔ ﻣﻦ ﻣ ﺘ ﺪﻣﻲ ﺍ ﻌﻠﻮﻣﺎ ﻟﺪﺭﺟﺔ ﺃﺣﻴﺎﻧﺎ ﺗﻜ ﻮ‬
‫ﺍﻭ ﺣ‬ ‫ﺍ ﺼﺎ ﻻ ﻳ ﺘﺪﻋﻲ ﻣﻦ ﺍ ﺎ‬ ‫ﺃﻭ ﺍﻟﺘﻨﺎﻗ‬ ‫ﺍﻟﺸﻲﺀ‪ .‬ﻭﻟﻜﻦ ﻫﺬﺍ ﺍﻟﺘﻌﺎﺭ‬ ‫ﻣﺼﺎ ﻬ ﻣﺘﻌﺎﺭ ﺔ ﺑﻌ‬
‫ﺎﺑﺎ ﻭﺍ ﻓﺼﺎ ﻭﺍ ﺼﺎﺩﻗﺔ ﻋﻠﻴﻬﺎ ﻟﺼﺎ ﻓ ﺔ ﻣﻌﻴﻨ ﺔ ﻋﻠ‬ ‫ﺇﻋﺪﺍﺩ ﺍ‬ ‫ﺎﺑﺎ ﺍ ﻳﺘ ﻴﺰ‬ ‫ﺍ ﺮﺍﺟﻊ ﺍ ﺎﺭﺟﻲ ﻟﻠ‬
‫ﺣ ﺎﺏ ﺃﺧﺮ ‪.‬‬

‫ﻛﺮﻩ‪202 .‬‬ ‫)‪ (1‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ﻣﺮﺟﻊ ﺒ‬

‫ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ﻭ ‪26‬‬ ‫)‪ (2‬ﻧﻌﻴ ﺣ ﲔ ﺩ‬
‫)‪ (3‬ﺣﻜﻤﺔ ﺃﲪﺪ ﺍﻟﺮﺍﻭﻱ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪210 ,‬‬

‫‪52‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻣﺮﺍﻋﺎﺓ ﻧﻮﻋﲔ ﻣﻦ ﺃﻧﻮﺍ ﺍﻟﺘ ﻴﺰ ﺎ‪:‬‬ ‫ﻛﻤﺎ ﺍﻧﻪ‬

‫ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎ ‪ :‬ﻛﺎ ﺘ ﺪﺍ ﺃ ﺎ ﺍﻟﺘﻜﻠ ﺔ ﺍﻟﺘﺎﺭ ﻴﺔ ﺍﻭ ﻴﺎ ﺔ ﺍ ﻴﻄﺔ ﻭﺍ ﺬﺭ‪.‬‬ ‫‪ .1‬ﺍﻟﺘ ﻴﺰ‬

‫‪ .2‬ﺍﻟﺘ ﻴﺰ ﻣﻦ ﻗﺒﻞ ﺍﻟﻘﺎﺋ ﺑﻌﻤﻠﻴﺔ ﺍﻟﻘﻴﺎ ‪ :‬ﻛ ﻳﻘﻮ ﺍﻟﻘﺎﺋ ﺑﻌﻤﻠﻴﺔ ﺍﻟﻘﻴﺎ ﺑﻘﺼﺪ ﺍﻟﺘ ﻴﺰ ﻣﺜﻞ ﻋﺪ‬
‫ﺍﻷﻣﺎﻧﺔ ﺃﻭ ﺣﺎﻟﺔ ﻧﻘﺺ ﺍ ﻌﺮﻓﺔ ﻭﺍ ﺓ ﺍ ﻬﻨﻴﺔ‪.‬‬
‫ﻭﺧﻼﺻﺔ ﺍﻟﻘﻮﻝ ﺃ ﺣﻴﺎﺩﻳﺔ ﺍ ﻌﻠﻮﻣﺎ ‪ -‬ﺃﻭ ﺣﻴﺪ ﺎ ‪ -‬ﺍﺻﻄﻼ ﻣﻮﺟ ﻳﺼ ﻋﺪ ﺍﻟﺘ ﻴﺰ‪ .‬ﻭﺗﺘﺪﺍﺧﻞ‬
‫ﺎ ﻣﻊ ﺃﻣﺎﻧﺔ ﺍ ﻌﻠﻮﻣﺎ ﻷ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺘ ﻴﺰﺓ ‪ -‬ﲝﻜ ﻃﺒﻴﻌﺘﻬﺎ ‪ -‬ﻣﻌﻠﻮﻣ ﺎ ﻻ‬ ‫ﻫﺬﻩ ﺍﻟﺼ ﺔ ﺗﺪﺍﺧﻼ ﻭﺍ‬
‫ﻜﻦ ﺍﻟﺜﻘﺔ ﻬﺑﺎ ﺃﻭ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻴﻬﺎ‪ .‬ﻭﺗﻮﺟﻪ ﻣﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺘﺼ ﺑﺎ ﻴﺪﺓ ﻟﻠﻮﻓﺎﺀ ﺑﺎﻻﺣﺘﻴﺎﺟ ﺎ‬
‫ﺍ ﺸﺘﺮﻛﺔ ﻦ ﻳ ﺘ ﺪﻣﻮ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ ﺧﺎﺭ ﺍ ﻨﺸ ﺓ ‪ -‬ﺩﻭ ﺍﻓﺘﺮﺍ ﺎ ﻣ ﺒﻘﺔ ﻋ ﻦ ﺍﺣﺘﻴﺎﺟ ﺎ ﺃﻳ ﺔ‬
‫ﻣﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ ﺑ ﺎ ﻣﻌﻠﻮﻣﺎ ﻧﺰﻳﻬﺔ ﺧﺎﻟﻴﺔ ﻣﻦ‬ ‫ﻤﻮﻋﺔ ﻣﻌﻴﻨﺔ ﺑﺎﻟﺬﺍ ﺇﱃ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ‪ -‬ﻭﺗﺘ‬
‫ﺍﻟﺘ ﻴﺰ ﺻﻮﺏ ﺃﻳﺔ ﻧﺘﺎﺋ ﳏﺪﺩﺓ ﻣ ﺒﻘﺎ ﻭﺗ ﻊ ﺧﺎﺻﻴﺔ ﺣﻴﺪﺓ ﺍ ﻌﻠﻮﻣﺎ ﻭﺍﺟﺒﺎ ﻋﻠ ﻋﺎﺗ ﺍ ﻮﻟﲔ ﻋﻦ ﻭ ﻊ‬
‫ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ‪ .‬ﻛﻤﺎ ﺗ ﻊ ﻭﺍﺟﺒﺎ ﻋﻠ ﻋﺎﺗ ﺍ ﻮﻟﲔ ﻋﻦ ﺇﻋﺪﺍﺩ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻭ ﻟﻚ ﻓﻴﻤﺎ ﻳﺘﻌﻠ‬
‫ﻳﻜ ﻞ ﻟ ﻚ‬ ‫ﺑﺎ ﺎ ﻗﺮﺍﺭﺍ ﻣﻨﺼ ﺔ ﺑﺸ ﺍﻻﺧﺘﻴﺎﺭ ﻣﻦ ﺑﲔ ﺍﻷ ﺎﻟﻴ ﺍﻟﺒﺪﻳﻠﺔ ﻟﻠﻘﻴﺎ ﻭﺍ ﻓﺼﺎ ﲝﻴ‬
‫ﺍﻟﱵ ﺗﻌﺪ ﻣﻦ ﺃﺟﻠ ﻬﺎ‬ ‫ﺍ ﺍﻟﻌﻼﻗﺔ ﺍﻟﻮ ﻴﻘﺔ ﺑﺎﻷﻫﺪﺍ‬ ‫ﺍﻻﺧﺘﻴﺎﺭ ﲢﻘﻴ ﻫﺪﻓﲔ ﺃ ﺎ ﻴﲔ ﺎ‪ :‬ﺗﻘﺪ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻭﲢﻘﻴ ﺃﻣﺎﻧﺔ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ‪.‬‬
‫‪ .3-2-1-2‬ﺍﻟﻘـﺎﺑﻠﻴﺔ ﻟﻠﺘﺤــﻘ ‪:‬‬
‫ﺍﺧﺘﻴﺎﺭ ﺑﲔ ﺍﻟﻄﺮ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺜﻞ ﺧﺎﺻﻴﺔ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﺘ ﻘ ﺍﺣﺪ ﺍﻷ ﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﻜﻦ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻴﻬﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪.‬‬ ‫ﺍ ﺘﻠ ﺔ ﻛﻮ ﺎ ﺗﺰﻳﺪ ﻘﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬
‫ﺃﻣﺎ ﺍﻟﻜﺎﺗﺒﺎ )ﺍﻟﺼﺒﺎ ‪,(1999‬ﻭ )ﺣﻨﺎ ‪(2003‬ﻓﻘﺪ ﻋ ﺍ ﻋﻦ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﺘ ﻘ ﺑ ﻫﺬﻩ ﺍ ﺎﺻ ﻴﺔ ﻣﺒ ﺪﺃ‬
‫ﺘ ﺪﻣﻮ ﻧ‬ ‫ﺍﻟﺬﻳﻦ ﻳ‬ ‫ﺍﻻﺗ ﺎ ﺑﲔ ﺍﻟﻘﺎﺋﻤﲔ ﺑﺎﻟﻘﻴﺎ ﺍ ﺎ‬ ‫ﻭﻫﻲ ﺗﺸﲑ ﺇﱃ ﻭﺟﻮﺩ ﺩﺭﺟﺔ ﻋﺎﻟﻴﺔ‬ ‫ﻧ‬
‫ﺍﻟﻨﺘﺎﺋ )‪.(1‬‬ ‫ﻳﺘﻮﺻﻠﻮﺍ ﺇﱃ ﻧ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺑ‬ ‫ﻃﺮﺍﺋ ﺍﻟﻘﻴﺎ ﻭﻫ ﺑﺼﺪﺩ ﻓ ﺺ ﻧ‬
‫ﻭﺍﻟﺬﻳﻦ‬ ‫ﻭﻳﺘ ﻘ ﻫﺬﺍ ﺍ ﻬﻮ ﻋﻨﺪﻣﺎ ﲢﺪ ﺩﺭﺟﺔ ﻋﺎﻟﻴﺔ ﻣﻦ ﺍﻻﺗ ﺎ ﺑﲔ ﻋﺪﺩ ﻣﻦ ﺍﻷﻓﺮﺍﺩ ﺍﻟﻘﺎﺋﻤﲔ ﺑﺎﻟﻘﻴﺎ‬
‫ﺍﻟﻨﺘﻴ ﺔ ﺼ ﻮ‬ ‫ﻃﺮ ﺍﻟﻘﻴﺎ ‪ ,‬ﻭ ﻟﻚ ﻋﻨﺪﻣﺎ ﻳﺘﻮﺻﻞ ﻋﺪﺩ ﻣﻦ ﺍ ﺮﺍﺟﻌﲔ ﺍ ﺘﻘﻠﲔ ﺇﱃ ﻧ‬ ‫ﻳ ﺘ ﺪﻣﻮ ﻧ‬

‫‪19‬‬ ‫)‪ (1‬ﳏﻤﺪ ﲑ ﺍﻟﺼﺒﺎ ﻭﺇ ﺎﻋﻴﻞ ﲨﻌﺔ‪ (1999):‬ﲢﻠﻴﻞ ﻭﺗﺼﻤﻴ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﺍ ﻜﻨﺪﺭﻳﺔ ﻣﺼﺮ‪.‬‬
‫ﻭﺭ ﻮﺍ ﺣﻠﻮﺓ ﺣﻨﺎ ﺗﻄﻮﺭ ﺍﻟ ﻜﺮ ﺍ ﺎ ‪ (2003):‬ﻣﺪﺧﻞ ﻟﻨﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ‪ .1 .‬ﺍﻟﺪﺍﺭ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ﻭﺩﺍﺭ ﺍﻟﺜﻘﺎﻓﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ﻋﻤﺎ‬
‫ﺍﻷﺭﺩ ‪198 .‬‬

‫‪53‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺘﻠ ﺔ ﻓﺎ ﺍﻟﻘﻮﺍﺋ‬ ‫ﻃﺮ ﺍﻟﻘﻴﺎ ﺇﱃ ﻧﺘﺎﺋ‬ ‫ﻋﺪﺩ ﻣﻦ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻓ ﺍ ﺗﻮﺻﻠﺖ ﺃﻃﺮﺍ ﺧﺎﺭﺟﻴﺔ ﺗ ﺘ ﺪ ﻧ‬
‫) ‪(1‬‬
‫ﲑ ﻗﺎﺑﻠﺔ ﻟﻠﺘ ﻘ ﻭﻻ ﻜﻦ ﻟﻠﻤﺮﺍﺟﻊ ﺇﺑﺪﺍﺀ ﺍﻟﺮﺃﻱ ﻓﻴﻬﺎ‪.‬‬ ‫ﺍ ﺎﻟﻴﺔ ﺗﻜﻮ‬
‫ﺍ ﺎ ﺒﺔ ﺍﻟﱵ ﺗﻘ ﻲ ﺃ ﺗﻜ ﻮ ﻟﻠﺒﻨ ﻮﺩ‬ ‫ﺍ ﻮ ﻮﻋﻴﺔ‬ ‫ﻛﻤﺎ ﻳﺘ ﺍﺷﺘﻘﺎ ﺧﺎﺻﻴﺔ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﺘ ﻘ ﻣﻦ ﻓﺮ‬
‫ﺃﻭ ﻣﻦ‬ ‫ﻌ ﺃ ﺗﻜﻮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻗﺎﺑﻠﺔ ﺍﻟﺘ ﻘ ﻣﻨﻬﺎ ﻣﻦ ﻗﺒﻞ ﺍ ﺎ‬ ‫ﺍﻟﻮﺍﺭﺩﺓ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻗﺎﺑﻠﺔ ﻟﻠﺘ ﻘ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴ ﺔ ﺑ ﺎﻟﺮﺟﻮ ﺇﱃ‬ ‫ﺃﻭ ﲑﻩ ﻣﻦ ﺍﻟﺘ ﻛﺪ ﻣﻦ ﺍﻷﺭﻗﺎ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﻗﺒﻞ ﺷ ﺺ ﺃﺧﺮ ﻭ ﻜﻦ ﻟﻠﻤ ﺎ‬
‫ﺎﻓﺔ ﺇﱃ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﺘ ﻘ ﻣﻦ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺑﺎﻟﺮﺟﻮ ﺇﱃ‬ ‫ﺃﻱ ﻣﺮﺣﻠﺔ ﺑﺎ‬ ‫ﺍ ﺘﻨﺪﺍ ﺍ ﺘﻌﻠﻘﺔ ﺑﺎﻟﻌﻤﻠﻴﺎ ﺍ ﺎﻟﻴﺔ‬
‫) ‪(2‬‬
‫ﻣﻊ ﻭﺍﻗﻊ ﺍ ﻴﺎﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ‪.‬‬ ‫ﺍﻟﻘﻴﺎ ﺍ ﻮ ﻮﻋﻲ ﺍﻟﺬﻱ ﻳﻨ‬ ‫ﻧ‬
‫ﻭﻬﺑﺬﺍ ﺪ ﺃ ﺧﺎﺻﻴﺔ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﺘ ﻘ ﻫﻲ ﺍ ﺎﺻﻴﺔ ﺍﻟﱵ ﺗﻌﻜ ﺇﲨﺎ ﻋﺪﺩ ﻣﻦ ﺍ ﺎ ﺒﲔ ﻋﻠ ﻃﺮﻳﻘﺔ ﻗﻴ ﺎ‬
‫ﺍﻷﺣﺪﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﲝﻴ ﺗﻮﻓﺮ ﺩﺭﺟﺔ ﻋﺎﻟﻴﺔ ﻣﻦ ﺍﻟﺘ ﻛﻴﺪ ﺑﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺜﻞ ﺍﻷﺣﺪﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﺃﻱ‬
‫ﺃ ﺍ ﻌﻠﻮﻣﺎ ﺗﻜﻮ ﻗﺎﺑﻠﺔ ﻟﻠﺘ ﻘ ﻋﻨﺪﻣﺎ ﺗﻜﻮ ﺍﻟﻨﺘﺎﺋ ﺍﻟﱵ ﺗﻮﺻﻞ ﺇﻟﻴﻬﺎ ﺷ ﺺ ﺑﺎ ﺘ ﺪﺍ ﺃ ﺎﻟﻴ ﻣﻌﻴﻨﺔ ﻟﻠﻘﻴﺎ‬
‫ﺎﻟﻴ ﻭ ﻧ‬ ‫ﺍﻷ‬ ‫ﺘ ﺪﺍ ﻧ‬ ‫ﺧﺮﻳﻦ ﺑﺸﻜﻞ ﻣ ﺘﻘﻞ ﺑﺎ‬ ‫ﻜﻦ ﺃ ﻳﺘﻮﺻﻞ ﺇﻟﻴﻬﺎ ﺃﺷ ﺎ‬ ‫ﻭﺍ ﻓﺼﺎ‬
‫) ‪(3‬‬
‫ﺍﻟﻮﻗﺖ‪.‬‬
‫ﺎﻟﻴ ﺍﻟﻘﻴ ﺎ‬ ‫ﺎﻓﺔ ﺇﱃ ﻟﻚ ﺃ ﺧﺎﺻﻴﺔ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﺘ ﻘ ﻫﻲ ﺍ ﺎﺻﻴﺔ ﺍﻟﱵ ﲢﺪﺩ ﻭﺗﻌﻜ ﻃ ﺮ ﻭﺃ‬ ‫ﺑﺎ‬
‫ﺘ ﺪﺍ ﻧ‬ ‫ﺍﻟﻨﺘﺎﺋ ﺑﺎ‬ ‫ﻟ ﺣﺪﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﻤﻊ ﻋﻠﻴﻬﺎ ﻋﺪﺩ ﻣﻦ ﺍ ﺎ ﺒﲔ ﻟﻠﻮﺻﻮﻝ ﺇﱃ ﻧ‬ ‫ﺍ ﺎ‬
‫ﺍﻟﻮﻗﺖ‪.‬‬ ‫ﺍﻷ ﺎﻟﻴ ﻭ ﻧ‬
‫‪ -3-1-2‬ﺍﻟﻌـ ﻗﺔ ﺑ ﺧـﺎﺻﻴ ﺍﳌـ ﺀﻣﺔ ﻭﺍﳌـﻮﺛﻮﻗﻴﺔ‪:‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴ ﺔ‬ ‫ﺗﻘﻴﻴ ﻧﻮﻋﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻘﺪﻣﺔ‬ ‫ﺗﻌﺘ ﺍ ﻼﺀﻣﺔ ﻭﺍ ﻮ ﻮﻋﻴﺔ )ﺍﻟﺜﻘﺔ( ﺧﺎﺻﻴﺘﺎ ﺃ ﺎ ﻴﺘﺎ‬
‫ﺍﻷﺧﺮ ‪ .‬ﻟﻜﻦ ﻟ‬ ‫ﺍﺣﺪ ﺎ ﻳ ﺩﻱ ﺇﱃ ﲢ ﲔ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪ .‬ﻟﻚ ﺃ ﺃﻱ ﲢ ﲔ‬ ‫ﺍ ﺘ ﺪﺍﻣﻬﺎ‬ ‫ﺑﺮ‬
‫ﻴﺔ ﻘ ﺪﺍﺭ‬ ‫ﻟﻚ ﺩﻭﻣﺎ ﻭﺍﻟ ﺒ ﺃ ﻫﻨﺎ ﻛﺜﲑ ﻣﻦ ﺍﻻﺧﺘﻴﺎﺭﺍ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗ ﺘﺪﻋﻲ ﺍﻟﺘ‬ ‫ﺪ‬ ‫ﻻ ﻜﻦ ﺃ‬
‫) ‪(4‬‬
‫ﺒﻴﻞ ﲢﻘﻴ ﺍ ﻼﺀﻣﺔ ﻭﺍﻟﻌﻜ ﺻ ﻴ ‪.‬‬ ‫ﻣﻦ ﺍ ﻮ ﻮﻋﻴﺔ‬
‫ﺎ‬ ‫ﻭﻛﻤﺎ ﺒﻘﺖ ﺍ ﺷﺎﺭﺓ ﺇ ﺃ ﺧﺎﺻﻴﱵ ﺍ ﻼﺀﻣﺔ ﻭﺍﻟﺜﻘﺔ ﺎ ﺍ ﺎﺻﻴﺘﺎ ﺍﻷ ﺎ ﻴﺘﲔ ﺍﻟﻠﺘﺎ ﻳﻠﺰ ﺗﻮﺍﻓﺮ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪.‬‬

‫ﻛﺮﻩ ‪194 .,‬‬ ‫)‪ (1‬ﺃﻣﲔ ﺍﻟ ﻴﺪ ﻟﻄ ﻲ ﻣﺮﺟﻊ ﺒ‬

‫)‪ (2‬ﺣ ﲔ ﺍﻟﻘﺎ ﻲ ﻭﻣﺎﻣﻮ ﲪﺪﺍ ‪ (2001):‬ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ‪ .‬ﺍﻟﺪﺍﺭ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ﻭﺩﺍﺭ ﺍﻟﺜﻘﺎﻓﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪776 .‬‬
‫ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪60 : ,‬‬ ‫)‪ (3‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ‬
‫)‪ (4‬ﻣﺼﻄ ﻲ ﻋﻘﺎﺭﻱ‪ (2005):‬ﻣ ﺎ ﺔ ﻋﻤﻠﻴﺔ ﻟﺘ ﲔ ﺍ ﻄ ﺍﻟﻮﻃ ‪ .‬ﺃﻃﺮﻭﺣﺔ ﺍﻟﺪﻛﺘﻮﺭﺍﻩ ﺍﻟ ﲑ ﻣﻨﺸﻮﺭﺓ‪ .‬ﻛﻠﻴﺔ ﺍﻟﻌﻠﻮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻋﻠﻮ ﺍﻟﺘ ﻴﲑ‪ .‬ﺟﺎﻣﻌﺔ ﻓﺮﺣﺎ‬
‫ﻋﺒﺎ – ﻄﻴ ‪ -‬ﺍﳉﺰﺍﺋﺮ‪106 .‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻓﺎ ﺍ ﻼﺋﻤﺔ‪ :‬ﻓﻴﻘﺼﺪ ﻬﺑﺎ ﻭﺟﻮﺩ ﺍﺭﺗﺒﺎ ﻣﻨﻄﻘﻲ ﺑﲔ ﺍ ﻌﻠﻮﻣﺎ ﻭﺑﲔ ﺍﻟﻘﺮﺍﺭﺍ ﻣﻮ ﻮ ﺍﻟﺪﺍﺭ ﺔ ﻓﺎ ﻌﻠﻮﻣ ﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬ ‫ﺍ ﻼﺀﻣﺔ ﻫﻲ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻘﺎﺩﺭﺓ ﻋﻠ ﺇﺣﺪﺍ ﺗ ﻴﲑ‬
‫ﺃﻣﺎ ﺧﺎﺻﻴﺔ ﺍﻟﺜﻘﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ :‬ﻓﻬﻲ ﺧﺎﺻﻴﺔ ﺗﺘﻌﻠ ﺑ ﻣﺎﻧﺔ ﻭﻣﺼﺪﺍﻗﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﻜﻦ ﺍﻻﻋﺘﻤ ﺎﺩ‬
‫ﻋﻠﻴﻬﺎ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬

‫ﺪ ﺃ ﻫ ﺬﺍ‬ ‫ﺑﲔ ﺧﺎﺻﻴﱵ ﺍ ﻼﺀﻣﺔ ﻭﺍﻟﺜﻘﺔ ﻛﻤ ﺎ‬ ‫ﻛﺮﻩ ﻫﻨﺎ ﺍﺣﺘﻤﺎﻝ ﺍﻟﺘﻌﺎﺭ‬ ‫ﺎﻓﺔ ﺇﱃ ﻣﺎ ﺒ‬ ‫ﺑﺎ‬
‫ﺍﻟﻄﺮ ﻭﺍﻟ ﻴﺎ ﺎ ﺍ ﺎ ﺒﻴﺔ ﻣﺜﻞ ﺗﻄﺒﻴ ﺃ ﺎ ﺍﻟﺘﻜﻠ ﺔ ﺍﻟﺘﺎﺭ ﻴﺔ‪ .‬ﻭ ﻣﻦ ﺍ ﻌﺮﻭ‬ ‫ﻧﺎﺗ ﻣﻦ ﺗﻄﺒﻴ ﺑﻌ‬ ‫ﺍﻟﺘﻌﺎﺭ‬
‫ﺃ ﺃﺭﻗﺎ ﺍﻟﺘﻜﻠ ﺔ ﺍﻟﺘﺎﺭ ﻴﺔ ﺗﺘﻤﺘﻊ ﺑﺪﺭﺟﺔ ﻋﺎﻟﻴﺔ ﻣﻦ ﺍﻟﺜﻘﺔ ﺇﻻ ﺃ ﺎ ﺑﺎ ﻘﺎﺑﻞ ﺍﻗﻞ ﺍﺭﺗﺒﺎﻃﺎ ﺑﻄﺒﻴﻌ ﺔ ﺍ ﻌﻠﻮﻣ ﺎ ﺍﻟ ﱵ‬
‫ﺪﺃ‬ ‫ﺔ ﻣﻦ ﺍ ﻼﺀﻣﺔ ﻭﻋﻠ ﺍﻟﻌﻜ ﻣﻦ ﻟﻚ‬ ‫ﺘﺎﺟﻬﺎ ﺍ ﺘ ﺪ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪ .‬ﻭﺑﺎﻟﺘﺎ ﺗﺘﻤﺘﻊ ﺑﺪﺭﺟﺔ ﻣﻨ‬
‫ﺍ ﻘﺎﺑﻞ ﺗﻜﻮ ﺍﻗﻞ ﻣﻮ ﻮﻗﻴﺔ ﻣ ﻦ‬ ‫ﺇﻻ ﺍﻧﻪ‬ ‫ﺍ ﺘ ﺪﺍ ﺃ ﺎ ﺍﻟﺘﻜﻠ ﺔ ﺍﳉﺎﺭﻳﺔ ﺃﻛﺜﺮ ﻣﻼﺋﻤﺔ ﻟﻌﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫) ‪(1‬‬
‫ﺣﻴ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻴﻬﺎ‪.‬‬

‫ﻣﻘﺎﺑ ﻞ‬ ‫ﻴﺔ ﻘﺪﺍﺭ ﻣﻦ ﺍ ﻼﺀﻣﺔ‬ ‫ﺑﲔ ﺧﺎﺻﻴﱵ ﺍ ﻼﺀﻣﺔ ﻭﺍﻟﺜﻘﺔ ﻓﺎﻧﻪ ﻣﻦ ﺍ ﻤﻜﻦ ﺍﻟﺘ‬ ‫ﻭﻧﺘﻴ ﺔ ﺬﺍ ﺍﻟﺘﻌﺎﺭ‬
‫ﻭﻜ ﻦ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻣﻘﺎﺑﻞ ﺍ ﺰﻳﺪ ﻣﻦ ﺍ ﻼﺀﻣﺔ ﻟﻠﻤﻌﻠﻮﻣ ﺎ‬ ‫ﺍ ﺰﻳﺪ ﻣﻦ ﺍﻟﺜﻘﺔ ﻭﺍﻟﻌﻜ ﻓﻘﺪ ﺗﻘﻞ ﺍﻟﺜﻘﺔ‬
‫ﺍﻟﺸﻜﻞ ﺍﻟﺘﺎ ‪:‬‬ ‫ﺑﲔ ﻫﺎﺗﲔ ﺍ ﺎﺻﻴﺘﲔ‪ :‬ﺍ ﻼﺀﻣﺔ ﻭﺍﻟﺜﻘﺔ‬ ‫ﺗﻮ ﻴ ﻫﺬﺍ ﺍﻟﺘﻌﺎﺭ‬
‫اﻟﻤﻼﺋﻤﺔ‬

‫اﻟﻤﻮﺿﻮﻋﻴﺔ )اﻟﺜﻘﺔ(‬

‫ﺧﺎﺻﻴﺔ ﺍ ﻼﺋﻤﺔ ﻭﺍ ﻮ ﻮﻋﻴﺔ )ﺍﻟﺜﻘﺔ(‪.‬‬ ‫ﺗﻌﺎﺭ‬ ‫ﺍﻟﺸﻜﻞ ) ‪ ( 7-1‬ﻳﻮ‬

‫‪.(2)(108 .‬‬ ‫ﺍ ﺼﺪﺭ‪) :‬ﻣﺼﻄﻔﻰ ﻋﻘﺎﺭﻱ‪.2005 .‬‬
‫ﺖ‬ ‫ﻭﻫﻜﺬﺍ ﺪ ﺃ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍ ﺎﺻﻴﺘﲔ ﻫﻲ ﻋﻼﻗﺔ ﻋﻜ ﻴﺔ ﺣﻴ ﺍﻧﻪ ﻛﻠﻤﺎ ﺯﺍﺩ ﺟﻮﺩﺓ ﺃﺣﺪ ﺎ ﺍ‬
‫ﻮﻋﻴﺔ )ﺍﻟﺜﻘ ﺔ( ﻭ‬ ‫ﻴﺔ ﺑﻘﺪﺭ ﻣﻦ ﺍ ﻼﺀﻣﺔ ﻣﻘﺎﺑﻞ ﻣﺰﻳﺪ ﻣﻦ ﺍ ﻮ‬ ‫ﺟﻮﺩﺓ ﺍﻷﺧﺮ ‪ .‬ﻭ ﻴﺼﺒ ﻣﻦ ﺍﻟ ﺮﻭﺭﻱ ﺍﻟﺘ‬

‫‪199-205‬‬ ‫ﻛﺮﻩ‪.‬‬ ‫ﻣﺮﺟﻊ ﺒ‬ ‫)‪ (1‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ‬

‫‪108‬‬ ‫ﻛﺮﻩ‪.‬‬ ‫)‪ (2‬ﻣﺼﻄ ﻲ ﻋﻘﺎﺭﻱ ﻣﺮﺟﻊ ﺒ‬

‫‪55‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺎ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﻣﻦ ﺍ ﻘﺒﻮﻝ ﻴﺎﺏ ﺍﺣﺪ ﻫﺎﺗﲔ ﺍ ﺎﺻﻴﺘﲔ ﺍ ﻼﺀﻣﺔ ﻭﺍﻟﺜﻘﺔ ﺑﺎﻟﻜﺎﻣﻞ‬ ‫ﺍﻟﻌﻜ ‪ .‬ﻭﺍﻧﻪ ﻟﻴ‬
‫ﻳ ﺘﻠﺰ ﺇﺟﺮﺍﺀ ﻧﻮ ﻣﻦ ﺍ ﺒﺎﺩﻟﺔ ﺑﻴﻨﻬﻤﺎ‪.‬‬
‫ﺃ ﺗﻌﻄ ﻟ ﻪ‬ ‫ﻭﺍ ﺮﺍﺟﻊ ﺍ ﺎﺭﺟﻲ ﻫﻮ ﺃ ﺍﻻﻋﺘﺒﺎﺭ ﺍﻷﻭﻝ ﺍﻟﺬﻱ‬ ‫ﻭﻛﻤﺎ ﺃﻛﺪ ﺍ ﻮﻗ ﺍﻟﺘﻘﻠﻴﺪﻱ ﻟﻠﻤ ﺎ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺗﻮﻓﺮﻫﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ ﻫﻮ ﺍﻋﺘﺒﺎﺭ ﺍﻟﺜﻘﺔ ﻭﺍﻟﻌﻜ ﺻ ﻴ ﺑﺎﻟﻨ ﺒﺔ ﻟﻠﻘﻮﺍﺋ‬ ‫ﺃ ﻴﺔ ﻗﺼﻮ‬
‫ﺍﻷﺧﺮ ﺃﻭ ﺍﻟﺘﻜﻤﻴﻠﻴﺔ ﻭﺍ ﻳ ﺎﺣﺎ ﺍ ﻠ ﻘﺔ ﺑﺎﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ ﺍﻟﱵ ﺗﺘﻄﻠ ﺍ ﻼﺋﻤﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ‪.‬‬
‫‪ -2-2‬ﺍﳋـﺼﺎﺋﺺ ﺍﻟﻨـﻮﻋﻴﺔ ﺍﻟ ـﺎﻧﻮﻳﺔ‪:‬‬
‫ﻛﺮﻫﺎ ﻫﻨﺎ ﺧﺼﺎﺋﺺ ﺃﺧﺮ ﻻ ﺗﻘﻞ ﺃ ﻴﺔ ﺃﻭﺻ ﻬﺑ ﺎ‬ ‫ﺎﻓﺔ ﺇﱃ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﺍﻟﺮﺋﻴ ﻴﺔ ﺍﻟﱵ ﺒ‬ ‫ﺑﺎ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺇﱃ ﺟﺎﻧ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴ ﺔ‬ ‫ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ )‪ (FASB‬ﺑ ﺮﻭﺭﺓ ﺗﻮﺍﻓﺮﻫﺎ‬ ‫ﻠ‬
‫ﻭﺍﻟﱵ ﺗ ﺎﻫ ﺟﻨﺒ ﺎ ﺇﱃ‬ ‫ﺍ ﺼﺎﺋﺺ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻨﻮﻋﻴﺔ ﺍﻟﺜﺎﻧﻮﻳﺔ ﻛﺎﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻭﺍﻟﺜﺒﺎ‬ ‫ﺍﻟﺮﺋﻴ ﻴﺔ ﻭﺍﻟﱵ ﺗﺘﻤﺜﻞ‬
‫ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺗﺘ ﻤﻨﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪.‬‬ ‫ﺟﻨ ﻣﻊ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﺍﻷ ﺎ ﻴﺔ‬

‫‪ .1-2-2‬ﺍﻟ ـــﺒﺎﺕ‪:‬‬
‫ﺍﻷﺣﺪﺍ ﺍ ﺎ ﺒﻴﺔ ﻣﻦ ﻓﺘﺮﺓ ﳏﺎ ﺒﻴﺔ ﺇﱃ‬ ‫ﺍﻷ ﺎﻟﻴ ﻭﺍﻟﻄﺮ ﻟﻨ‬ ‫ﻳﻘﺼﺪ ﺒﺪﺃ ﺍﻟﺜﺒﺎ ‪ :‬ﺃ ﺗﻄﺒ ﺍ ﻨﺸ ﺓ ﻧ‬
‫) ‪(1‬‬
‫ﺃﺧﺮ ‪.‬‬

‫ﺎﺑﺘ ﺔ‬ ‫ﺎ ﺗﻌﺘ‬ ‫ﺍ ﺪ ﻣﻦ ﻓﺘﺮﺓ ﻷﺧﺮ ﻓ‬ ‫ﺍ ﻌﺎﳉﺔ ﺍ ﺎ ﺒﻴﺔ ﻟﻨ‬ ‫ﻋﻨﺪﻣﺎ ﺗﻄﺒ ﻭﺣﺪﺓ ﳏﺎ ﺒﻴﺔ ﻧ‬
‫ﻟﻚ ﺃ ﺍﻟﻮﺣﺪﺓ ﺍ ﺎ ﺒﻴﺔ ﻻ ﻜﻨﻬﺎ ﺍﻟﺘ ﻮﻝ ﻣﻦ ﻃﺮﻳﻘﺔ ﳏﺎ ﺒﻪ ﻣﻌﻴﻨ ﺔ ﺇﱃ‬ ‫ﺍ ﺘ ﺪﺍﻣﻬﺎ ﻟﻠﻤﻌﺎﻳﲑ ﺍ ﺎ ﺒﻴﺔ ﻭﻻ ﻳﻌ‬
‫ﻫﺬﻩ ﺍ ﺎﻟﺔ ﻳﻠﺰ ﺍ ﻓﺼﺎ ﻋ ﻦ‬ ‫ﺍﻟ ﻴﺎ ﺎ ﺍﻟﻄﺮ ﺍ ﺎ ﺒﻴﺔ ﺇ ﺍ ﺒﺘﺎ ﺃﻓ ﻠﻴﺘﻬﺎ‬ ‫ﻜﻨﻬﺎ ﺍﻟﺘ ﻴﲑ‬ ‫ﺣﻴ‬ ‫ﺃﺧﺮ‬
‫) ‪(2‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺧﺎﺻﺔ ﺑﺎﻟ ﺘﺮﺍ ﺍﻟﱵ ﺣﺪ ﻓﻴﻬﺎ ﺍﻟﺘ ﻴﲑ‪.‬‬ ‫ﻃﺒﻴﻌﺔ ﻭﺍ ﺮ ﺍﻟﺘ ﲑ ﺍ ﺎ‬
‫ﺍﻟﻈﺮﻭ ﺃﻭ ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘ ﺪﻣﺔ ﻳﻠﺰ ﺍ ﻓﺼﺎ ﻋﻦ ﻃﺒﻴﻌﺔ ﻭﺍ ﺮ ﻫﺬﺍ ﺍﻟﺘ ﻴﲑ‬ ‫ﻭﻋﻨﺪ ﺣﺪﻭ ﺗ ﲑ‬
‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺍ ﺎﺻﺔ ﺑﺎﻟ ﺘﺮﺓ ﺍﻟﱵ ﺣﺪ ﻓﻴﻬﺎ ﺍﻟﺘ ﻴﲑ ﻛﻤﺎ ﺃ ﺣﺪﻭ ﺗ ﲑ‬ ‫ﻭﻣ ﺭ ﺇﺟﺮﺍﺋﻪ ﻭ ﻟﻚ‬ ‫ﺍ ﺎ‬
‫ﻓﻘﺮﺓ ﺗﻮ ﻴ ﻴﺔ ﻟﺘﻘﺮﻳﺮ ﺍ ﺮﺍﺟﻊ‪ .‬ﺣﻴ ﺗﻘﻮ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ‬ ‫ﺃ ﻳﺸﲑ ﺇﻟﻴﻪ ﺍ ﺮﺍﺟﻊ‬ ‫ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘ ﺪﻣﺔ‬
‫) ‪(3‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺣﺪ ﻓﻴﻬﺎ ﻫﺬﺍ ﺍﻟﺘ ﻴﲑ‪.‬‬ ‫ﺑﺘ ﺪﻳﺪ ﻃﺒﻴﻌﺔ ﺍﻟﺘ ﻴﲑ ﻭﺇﺭﺷﺎﺩ ﺍﻟﻘﺎﺭ ﺇﱃ ﺍ ﻼﺣﻈﺔ ﺍﻟﻮﺍﺭﺩﺓ‬

‫ﻛﺮﻩ‪56 : .‬‬
‫)‪ (1‬ﻓﺪﺍ ﺍﻟ ﺪﺍ ﻣﺮﺟﻊ ﺒ‬
‫)‪ (2‬ﺩﻭﺍﻧﺎﻟﺪ ﻛﻴﻨﻮ ﻭﺟﲑﻱ ﲜﺎﻧﺖ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪72 .‬‬
‫)‪ (3‬ﺃﻣﲔ ﺍﻟ ﻴﺪ ﻟﻄ ﻲ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪197 .‬‬

‫‪56‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺣﺪ ﺍ ﺎ ﻭﻟﻜﻨﻬﺎ ﺗﻜﻮ ﺃﻛﺜﺮ ﻓﺎﺋ ﺪﺓ ﺇ ﺍ ﻣ ﺎ‬ ‫ﻭﺑﺼ ﺔ ﻋﺎﻣﺔ ﻓﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻷﻱ ﻨﺔ ﺗﻜﻮ ﻣ ﻴﺪﺓ‬
‫ﺍﻟﺸﺮﻛﺔ‪.‬‬ ‫ﺃﻣﻜﻨﺖ ﻣﻘﺎﺭﻧﺘﻬﺎ ﻣﻊ ﺗﻘﺎﺭﻳﺮ ﺷﺮﻛﺎ ﺃﺧﺮ ﺃﻭ ﻣﻊ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟ ﺎﺑﻘﺔ ﻟﻨ‬
‫ﻠﻮﺏ ﳏﺎ‬ ‫ﺃ ﻫﺬﻩ ﺍ ﺎﺻﻴﺔ ﺎﻧﻮﻳﺔ ﺇﻻ ﺃ ﺎ ﺗ ﺘﻤﺪ ﺃ ﻴﺘﻬﺎ ﺑﺎﻟﻨﻈﺮ ﺇﱃ ﻋﺪ ﻭﺟﻮﺩ ﻃﺮﻳﻘﺔ ﺃﻭ ﺃ‬ ‫ﻭﺭ‬
‫ﻣ ﻞ ﻣﻦ ﺑﲔ ﺗﻠﻚ ﺍﻷ ﺎﻟﻴ ﺍ ﺎ ﺒﻴﺔ ﺃﻭ ﺍﻟﻄﺮ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻮﻓﺮﺓ‪ .‬ﻟﺬﻟﻚ ﻓﻤﻦ ﺍ ﻤﻜﻦ ﺍﻟﺘ ﻴﲑ ﻣﻦ ﻣﺒﺪﺃ ﻷﺧﺮ ﺇ ﺍ‬
‫ﻣﺎ ﺗﺒﲔ ﺃﻓ ﻠﻴﺔ ﺍ ﺒﺪﺃ ﺍﳉﺪﻳﺪ ﻋﻠ ﺍ ﺒﺪﺃ ﺍﻟﻘﺪ ﻋﻠ ﺃ ﻳﺘ ﺍ ﻓﺼﺎ ﻋﻦ ﻫﺬﺍ ﺍﻟﺘ ﻴﲑ ﻭﺃ ﺮﺓ ﻭﻣﺒﺎﺩﺋﻪ‪.‬‬
‫‪ -2-2-2‬ﺍﻟﻘـﺎﺑﻠﻴﺔ ﻟﻠﻤـﻘﺎﺭﻧﺔ‪:‬‬
‫ﺎ ﺍ ﺘﻠ ﺔ ﻗﺎﺑﻠﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﺣﻴ‬ ‫ﺍ‬ ‫ﺗﻌﺘ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﻳﺘ ﻗﻴﺎ ﻬﺎ ﻭﺍﻟﺘﻘﺮﻳﺮ ﻋﻨﻬﺎ ﺑﺼﻮﺭﺓ ﻣﺘﻤﺎ ﻠﺔ‬
‫ﺍﻟﻈ ﻮﺍﻫﺮ‬ ‫ﻴﺔ‬ ‫ﲢﺪﻳﺪ ﺟﻮﺍﻧ ﺍﻻﺗ ﺎ ﻭﺍﻻﺧ ﺘﻼ ﺍﻷ ﺎ‬ ‫ﻜﻦ ﺧﺎﺻﻴﺔ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﺍ ﺘ ﺪﻣﲔ‬
‫) ‪(1‬‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻃﺎ ﺎ ﺍﻧﻪ ﻳﺘ ﺇﺧ ﺎﺀ ﻫﺬﻩ ﺍﳉﻮﺍﻧ ﺑﺎ ﺘ ﺪﺍ ﻃﺮ ﳏﺎ ﺒﻴﺔ ﻣﺘﻤﺎ ﻠﺔ‪.‬‬
‫ﺔ ﺍﻷﺧﺮ ﺍﻟﱵ ﺎﺭ ﻧ‬ ‫ﺍ‬ ‫ﻃﺮ ﺍﻟﻘﻴﺎ ﺍﻟ ﺎﺋﺪﺓ‬ ‫ﻭﻳﻘﺼﺪ ﺎﺻﻴﺔ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﺍ ﺘ ﺪﺍ ﻧ‬
‫ﺍ ﻤﺎ ﻠﺔ ﺍﻷﻣﺮ ﺍﻟ ﺬﻱ‬ ‫ﺎ‬ ‫ﺘ ﺪﻣﻴﻬﺎ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﺑﻌﺪ ﺇﺟﺮﺍﺀ ﻣﻘﺎﺭﻧﺎ ﻣﻊ ﺍ‬ ‫ﺍﻟﻨﺸﺎ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺣ ﻳﺘﻴ‬
‫) ‪(2‬‬
‫ﻳﺰﻳﺪ ﻣﻦ ﻓﺎﻋﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ‪.‬‬
‫ﺔ‬ ‫ﺍﻟ ﻨﺔ ﺑﲔ ﻣ‬ ‫ﻛﻤﺎ ﺗﻌﺪ ﻓﺎﻋﻠﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻋﻠ ﻋﻘﺪ ﺍ ﻘﺎﺭﺑﺎ ﺑﲔ ﺑﻨﻮﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻟﻨ‬
‫ﻭ ﺗﻌﺘ ﺍ ﺪﺧﻞ ﺍﻷ ﺎ ﻲ ﻭﺍ ﻨﻬ ﺍﻟﻌﻤﻠ ﻲ ﺟ ﺮﺍﺀ‬ ‫ﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﲔ ﻨﺔ ﻭﺃﺧﺮ‬ ‫ﺍ‬ ‫ﺃﻭ ﻟﻨ‬ ‫ﻭﺃﺧﺮ‬
‫) ‪(3‬‬
‫‪.‬‬ ‫ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺎ ﻭﺍ ﺎ‬
‫ﻋﻘﺪ ﺍ ﻘﺎﺭﻧﺎ ﻳﻌﺘ ﺃﻣﺮﺍ ﺣﻴﻮﻳﺎ ﻭ ﻟ ﻚ‬ ‫ﺇ ﺇﻣﻜﺎﻧﻴﺔ ﺍ ﺘ ﺪﺍ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﻭﻛﻤﺎ ﻫﻮ ﻣﻌﺮﻭ‬
‫ﲢﺪﻳﺪ ﻭﺗ ﲑ ﺃﻭﺟ ﻪ ﺍﻟﺘﺸ ﺎﺑﻪ‬ ‫ﻋﻘﺪ ﺍ ﻘﺎﺭﻧﺔ‬ ‫ﻧﻈﺮﺍ ﻟﻌﺪ ﺗﻮﻓﺮ ﻣﻘﻴﺎ ﻣﻄﻠ ﻟﺘﻘﻴﻴ ﺍﻷﺩﺍﺀ ﻭﻳﺘﻤﺜﻞ ﺍ ﺪ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭ ﻟﻚ ﻋﻦ ﻃﺮﻳ ﺇ ﺎﺩ ﻋﻼﻗﺔ ﺑﲔ ﻧﻮﻋﲔ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﺃﻭ ﺍﻷﺭﻗﺎ ‪ .‬ﺬﺍ ﻳﻠﺰ‬ ‫ﻭﺍﻻﺧﺘﻼ‬
‫) ‪(4‬‬
‫ﺎﻝ ﺍ ﺎ ﺒﺔ ﻳﺘ ﻋﻠ ﻣ ﺘﻮﻳﲔ‪.‬‬ ‫ﺍ ﺷﺎﺭﺓ ﺇﱃ ﺃ ﻋﻘﺪ ﺍ ﻘﺎﺭﻧﺔ‬
‫ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬ ‫‪ .1‬ﺍ ﻘﺎﺭﻧﺔ ﺑﲔ ﻧﺘﺎﺋ ﺍﻟ ﺘﺮﺍ ﺍ ﺎ ﺒﻴﺔ ﻟﻨ‬
‫‪ .2‬ﺍ ﻘﺎﺭﻧﺔ ﺑﲔ ﻧﺘﺎﺋ ﺍﻟﻮﺣﺪﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍ ﺘﻠ ﺔ‪.‬‬

‫‪72‬‬ ‫)‪ (1‬ﺩﻭﺍﻧﺎﻟﺪ ﻛﻴ ﻮ ﻭﺟﲑﻱ ﲜﺎﻧﺖ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.‬‬

‫‪13‬‬ ‫)‪ (2‬ﻋﺼﺎﻓﺖ ﻴﺪ ﺍﲪﺪ ﻋﺎﺷﻮﺭ ‪ /‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.‬‬
‫‪296‬‬ ‫‪ .1‬ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪.‬‬ ‫)‪ (3‬ﻛﻤﺎﻝ ﻋﺒﺪ ﺍﻟﻌﺰﻳﺰ ﺍﻟﻨﻘﻴ ‪ (2004):‬ﻣﻘﺪﻣﺔ ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ‪.‬‬
‫)‪ (4‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪197 196 .‬‬

‫‪57‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫) ‪(1‬‬
‫ﺃ ﻳﺘﻮﻓﺮ ﻓﻴﻬﺎ ﺍﻟﺸﺮﻃﲔ ﺍﻟﺘﺎﻟﻴﲔ ‪:‬‬ ‫ﻭﻟﻜﻲ ﺗﻜﻮ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻗﺎﺑﻠﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ‬

‫ﻳ ﻬﻞ ﺇﺟﺮﺍﺀ ﺗﻘﻴﻴ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ‪.‬‬ ‫ﻭﺍ ﺘ ﺪﺍ ﺃ ﻠﻮﺏ ﻭﺍﺣﺪ ﻟﻠﻘﻴﺎ ﺍ ﺎ‬ ‫‪ .1‬ﻬﻮﻟﺔ ﺍﻟﻌﺮ‬
‫ﻟﻠﻤﻌﻠﻮﻣﺎ ﻣﻦ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻷﺧﺮ ‪.‬‬ ‫ﺍﻟﻘﻴﺎ ﻭﺍﻟﻌﺮ‬ ‫‪ .2‬ﺍﻟﺜﺒﺎ‬
‫ﺗﻄﺒﻴ ﺍﻟﻄﺮ ﻭﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﻣ ﻦ‬ ‫ﺍﻟﺘﻄﺒﻴ ﺍﻟﻌﻤﻠﻲ ﺻﻌﻮﺑﺎ ﻣﻨﺸ ﻮﻫﺎ ﺍﻻﺧﺘﻼ‬ ‫ﻭﺗﻮﺍﺟﻪ ﺍ ﻘﺎﺭﻧﺔ‬
‫ﺍﻟ ﻴﺎ ﻴﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﺒﻌﺔ ﻣﻦ ﺑﻠﺪ ﺇﱃ ﺃﺧﺮ ﻋﻨﺪ‬ ‫ﻣﺮﺍﻋﺎﺓ ﺍﻻﺧﺘﻼ‬ ‫ﻣﻨﺸ ﺓ ﻷﺧﺮ ﻭﻣﻦ ﺘﻤﻊ ﻷﺧﺮ‪ .‬ﻟﺬﺍ‬
‫ﺇﺟﺮﺍﺀ ﻣﻘﺎﺭﻧﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻨﺸﺎ ﺍﻟﺒﻠﺪﺍ ﺍ ﺘﻠ ﺔ‪ .‬ﻛﻤﺎ ﻳﺘﻄﻠ ﺧﺎﺻﻴﺔ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﺘ ﻘ ﻣ ﻦ ﺍ ﻌﻠﻮﻣ ﺎ‬
‫ﺍ ﺎ ﺒﻴﺔ ﻣﻦ ﻗﺒﻞ ﺍﻟﻘﺎﺋﻤﲔ ﺑﻌﻤﻠﻴﺔ ﺍﻟﻘﻴﺎ ﲢﺪﻳﺪ ﻃﺮ ﺍﻟﻘﻴﺎ ﻗﺪﺭ ﺍ ﻣﻜﺎ ﺇ ﺃ ﻣﻌﺪﻱ ﺍ ﻌﺎﻳﲑ ﺍ ﺎ ﺒﻴﺔ ﻭﻓﻘ ﺎ‬
‫ﻗﻴﺎ ﻋﻨﺼﺮ ﻣﻌ ﲔ ﻣ ﻦ‬ ‫ﺬﻩ ﺍ ﺎﺻﻴﺔ ﻳﻌﺪ ﺩﻭ ﺍ ﻌﺎﻳﲑ ﲝﻴ ﺇ ﺎﺩ ﻣﺎ ﻳ ﻤﻦ ﺃ ﺗﻜﻮ ﺍﻟﻄﺮﻳﻘﺔ ﺍ ﺘ ﺪﻣﺔ‬
‫) ‪(2‬‬
‫ﺗﻠﻚ ﺍﻟ ﺘﺮﺓ ‪.‬‬ ‫ﻋﻨﺎﺻﺮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻫﻲ ﺍﻟﻄﺮﻳﻘﺔ ﺍ ﻨﺎ ﺒﺔ ﻣﺎ ﺑﲔ ﺍﻟﻄﺮ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﺒﺪﻳﻠﺔ‬
‫ﻋﻠﻴﻬ ﺎ‬ ‫ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺎﻟﻴﺔ ﺑﻌﺪﺍﻟﺔ ﻻ ﺑﺪ ﺃ ﺗﻌﺪ ﻋﻠ ﺃ ﺎ ﻣﺒﺎﺩ ﻭﻣ ﺎﻫﻴ ﳏﺎ ﺒﻴﺔ ﻣﺘﻌ ﺎﺭ‬ ‫ﻭﻟﻜﻲ ﺗﻌﺮ‬
‫ﻭﻣﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ ﺗﺎﻣﺎ‪.‬‬
‫‪ -3-2-2‬ﺍﻟﺸــﻤﻮﻝ )ﺍ ﻓﺼﺎ ﺍﻟ ﺎﻣﻞ(‪:‬‬
‫) ‪(3‬‬
‫ﻳﻘﺼﺪ ﺑﺎ ﻓﺼﺎ ﺍﻟﻜﺎﻣﻞ ﺃ ﺗﻜﻮ ﻛﺎﻓﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟ ﺮﻭﺭﻳﺔ ﺍ ﺎﻟﻴﺔ ﻭﺍ ﺘﻘﺒﻠﻴﺔ ﻣﺘﺎﺣﺔ ﺃﻣﺎ ﺍ ﺘ ﺪﻣﲔ‪.‬‬

‫ﺷﻜﻞ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﺘﻘ ﺎﺭﻳﺮ‬ ‫ﺃ ﺗﻜﻮ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺎ ﻋﻼﻗﺔ ﺑﺎﻷﻧﺸﻄﺔ ﺑﻌ ﻬﺎ ﺑﺒﻌ‬ ‫ﻛﻤﺎ‬
‫) ‪(4‬‬
‫ﲢﻘﻴ ﻓﺎﻋﻠﻴﺔ ﺍﻟﻨﻈﺎ ﺍ ﺩﺍﺭﻱ ﺑﺎﻷﻫﺪﺍ ‪.‬‬ ‫ﺍ ﺎﻟﻴﺔ ﺍ ﻼﺋﻤﺔ ﺍﻟﱵ ﺗ ﻴﺪ‬
‫ﺍﻷﻃﺮ ﺍ ﻌﻨﻴﺔ ﻭ ﻟﻚ ﺎ ﻳﺘﻤﺸ ﻣ ﻊ ﺍﻋﺘﺒ ﺎﺭﺍ‬ ‫ﻲ ﺃﻱ ﺣﻘﻴﻘﺔ ﺟﻮﻫﺮﻳﺔ‬ ‫ﻭﺑﺎﻟﺘﺎ ﻓﺎﻧﻪ ﻻ ﻳﻨﺒ ﻲ ﺃ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻓﻤﺒﺪﺃ ﺍ ﻓﺼﺎ ﺍﻟﺸﺎﻣﻞ ﻳﺸﺘﻤﻞ ﻋﻠ ﺃﺭﺑﻌﺔ‬ ‫ﺍﻷ ﻴﺔ ﺍﻟﻨ ﺒﻴﺔ‪ .‬ﻭﻟﺘﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻜﺎﻓﻴﺔ ﻭﺍﻟﻼﺯﻣﺔ‬
‫ﻓﺮﻭ ﺃ ﺎ ﻴﺔ ‪.‬‬
‫ﺑﺎﻟﺘﻘﺎﺭﻳﺮ‬ ‫‪ .1‬ﺃ ﺍﺣﺘﻴﺎﺟﺎ ﺍ ﺘ ﺪﻣﲔ ﺍ ﺎﺭﺟﻴﲔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﻭﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺎ ﺒﻴﺔ ﻜﻦ ﻣﻘﺎﺑﻠﺘﻬﺎ ﺎ ﻳﻌﺮ‬
‫ﺍﻟﻌﺎﻣﺔ‪.‬‬ ‫ﺍ ﺎﻟﻴﺔ ﺍ ﺍ ﺮﺍ‬
‫‪ .2‬ﻜﻦ ﻣﻘﺎﺑﻠﺔ ﺍﻻﺣﺘﻴﺎﺟﺎ ﺍ ﺸﺘﺮﻛﺔ ﻟ ﻃﺮﺍ ﺍ ﺘﻌﺪﺩﺓ ﺍ ﺎﺭﺟﻴﺔ ﺇ ﺍ ﻣﺎ ﺍ ﻓﺼﺎ ﻋﻦ ﺍﻟﺪﺧﻞ ﻭﺍﻟﺜﺮﻭﺓ‪.‬‬

‫‪35‬‬ ‫)‪ / (1‬ﺇﺑﺮﺍﻫﻴ ﺃﲪﺪ ﺍﻟﺼﻌﻴﺪ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.‬‬

‫)‪ (2‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪62-61 .‬‬
‫‪ (1998):‬ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺎ ﻭﺍ ﺎ ‪ .‬ﺩﺭﺍ ﺔ ﻣﻌﺎﺻﺮﺓ ﺍﻷﺻﻮﻝ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺗﻄﺒﻴﻘﺎ ﺎ‪ .‬ﺩﺍﺭ ﺪ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ‪.‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪98 .‬‬ ‫)‪ (3‬ﺻﺎﺩ ﺍ‬
‫ﻮﺀ ﻧﻈﺮﻳﺔ ﺍ ﻮﺍﻓ ﺍﻟﺘﻄﺒﻴﻘﻴﺔ‪ .‬ﻠﺔ ﺍ ﺎ ﺒﺔ ﺍ ﺩﺍﺭﻳﺔ ﻟﻠﺘ ﻣﲔ‪ .‬ﺍ ﻠﺪ ‪. 24‬ﺍﻟﻌﺪﺩ ‪.32‬ﻛﻠﻴﺔ ﺍﻟﺘ ﺎﺭﺓ ﺟﺎﻣﻌﺔ‬ ‫)‪ (4‬ﳏﻤﺪ ﳏﻤﺪ ﺧﲑﻱ ﻳﻮ ‪ (1985):‬ﺍ ﺎ ﺒﺔ ﺍ ﺩﺍﺭﻳﺔ‬
‫ﺍﻟﻘﺎﻫﺮﺓ ﻣﺼﺮ‪231 .‬‬

‫‪58‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺇﻃﺎﺭ ﺧﺪﻣﺔ ﺍ ﺘ ﺪﻣﲔ ﺍ ﻓﺼﺎ ﻋﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ ﻗﺎﺋﻤﺔ ﺍ ﺮﻛﺰ ﺍ ﺎ ‪,‬‬ ‫ﻋﻠ ﺍ ﺩﺍﺭﺓ‬ ‫‪ .3‬ﺍﻧﻪ‬
‫ﺣﻘﻮ ﺍ ﺎ ﲔ ﻭﻗﺎﺋﻤﺔ ﺍﻟﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ‪.‬‬ ‫ﻭﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﻭﻗﺎﺋﻤﺔ ﺍﻟﺘ ﲑ‬
‫ﺍﻟﻮ ﺎﺋﻞ ﺍﻟﱵ ﻮﺟﺒﻬﺎ ﲢﻘ ﺍﻟﺘﻮﺍﺯ ﺑ ﲔ‬ ‫ﺍﻟﻌﺎ ﺑ ﻧ‬ ‫‪ .4‬ﺃ ﻳﺘ ﺍ ﻓﺼﺎ ﻋﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﺍﻟ ﺮ‬
‫ﺍﻟﺘﻜﻠ ﺔ ﻭﺍ ﻨ ﻌﺔ‪.‬‬
‫‪ -4-2-2‬ﺍﻟﻘـﺎﺑﻠﻴﺔ ﻟﻠـﻔﻬﻢ‪:‬‬
‫ﺘ ﺪﺍ ﺍ ﻌﻠﻮﻣ ﺎ ﺍ ﺎﻟﻴ ﺔ‬ ‫ﺇ ﻗﺎﺑﻠﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻟﻠ ﻬ ﻳﻌﺘ ﺷﺮﻃﺎ ﻫﺎﻣﺎ ﻟﻠ ﻜ ﻋﻠ ﺧﻼﺻﺔ ﺍ‬
‫ﻭﺍﻻ ﺘ ﺎﺩﺓ ﻣﻨﻬﺎ ﻭﻳﻌﺘﻤﺪ ﻟﻚ ﻋﻠ ﻣ ﺷﺮﻳﻦ ﻣﻬﻤﲔ ﺎ‪:‬‬
‫‪ .1‬ﺩﺭﺟـﺔ ﺍﻟﻮﺿـﻮ ﻭﺍﻟﺒـﺴﺎﻃﺔ‪:‬‬
‫ﻳ ﻬﻞ ﺍﻟ ﻬ‬ ‫ﺍﻟﺘﻌﺒﲑ ﻫﺪ‬ ‫ﻭﺍﻟﺒ ﺎﻃﺔ ﻻ ﺗﻌ ﺍﻟﺘ ﻠﻲ ﻋﻦ ﺍﳉﻮﻫﺮ ﻭﺍﻻﻫﺘﻤﺎ ﺑﺎﻟﺸﻜﻞ ﻻ ﺍﻟﺒ ﺎﻃﺔ‬
‫ﺇﻳﺼﺎﻝ ﺟﻮﻫﺮﻫﺎ ﻭﺑﺎﻟﺘﺎ ﺍﻧﻌ ﺪﺍ‬ ‫ﺎ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭﻳ ﺩﻱ ﺍﻟﺘﻌﻘﻴﺪ ﺇﱃ ﻋﺪ‬ ‫ﻟﻠﺸ ﺺ ﻱ ﺍ ﺘﻮ ﺍ ﺘﻮ‬
‫) ‪(1‬‬
‫ﻓﺎﺋﺪ ﺎ‪.‬‬
‫ﻭﺻ ﻬﺎ‬ ‫ﻮﻋﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﲝﻴ ﺃ ﺗﻜﻮ ﻣﻮ‬ ‫ﻭﺣ ﻳﺘ ﺍﻟ ﻬ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻌﺮﻭ ﺔ‬
‫ﻟ ﺣﺪﺍ ﻭﺍﻟﻌﻤﻠﻴﺎ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﻤﻨﺸ ﺓ ﻳﺘ ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ ﺑﺸﻜﻞ ﺍﻟﺬﻱ ﻳ ﻬﻞ ﻟﻠﻤ ﺘ ﺪ ﺗﻠﻘﻴﻬﺎ ﻭﻓﻬﻤﻬﺎ‪.‬‬

‫‪ .2‬ﻣﺴـﺘﻮ ﺍﻟﻔـﻬﻢ ﻭ ﺍ ﺩﺭﺍ ﻭﺍﻟﻮﻋﻲ ﻟﺪ ﻣﺴﺘـ ﺪﻣﻲ ﺍﳌﻌـﻠﻮﻣﺎﺕ‪:‬‬

‫ﻫﺬﺍ ﺍﻟﺸﺮ ﺇﻣﻜﺎﻧﻴﺔ ﻣ ﺘ ﺪ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴﺔ ﻣﻦ ﻓﻬﻤﻬﺎ ﺑﺼﻮﺭﺓ ﻣﻌﻘﻮﻟﺔ ﺩﻭ ﺍ ﺎﺟﺔ ﻟﺒﺬﻝ ﺟﻬﻮﺩ‬ ‫ﻳﻌﻜ‬
‫ﲑ ﺍﻋﺘﻴﺎﺩﻳﺔ ﺃﻭ ﺍ ﻃﺒﻴﻌﺔ ﺼﺼﺔ‪ .‬ﻭﺑﺎ ﻘﺎﺑﻞ ﻳﺸﺘﺮ ﺃ ﻳﻜﻮ ﻫﺬﺍ ﺍﻟﺸ ﺺ ﻭ ﻣﻌﺮﻓ ﺔ ﻣﻌﻘﻮﻟ ﺔ ﺑﻄﺒﻴﻌ ﺔ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴﺔ‪.‬‬
‫ﺰﺓ ﻭﺻ ﻞ ﺑ ﲔ‬ ‫‪ (2)(1998‬ﺃ ﻣ ﺘﻮ ﺍﻟ ﻬ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﻭ ﻫﺬﺍ ﺍﻟﺼﺪﺩ ﻛﺮ )ﺍ‬
‫ﺣﺪ ﺃﺩ ﻣﻦ ﺍ ﻌﺮﻓﺔ ﻬﺑﺬﻩ‬ ‫ﺃ ﺗﻜﻮ ﻣ ﻴﺪﺓ ﻭﺑﲔ ﺍ ﺘ ﺪﻣﲔ ﺍﻟﺬﻳﻦ ﻳﻨﺒ ﻲ ﺃ ﺗﺘﻮﻓﺮ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ‬
‫ﺍ ﻌﻠﻮﻣﺔ ﻟﻜﻲ ﻜﻦ ﻣﻦ ﻓﻬﻤﻬﺎ ﻭﺍﻻ ﺘ ﺎﺩﺓ ﻣﻨﻬﺎ‪.‬‬
‫ﲢﻘﻴ ﻛﺎﻓﺔ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟ ﺎﺑ‬ ‫ﺍﻟﻮﺍﻗﻊ ﺍﻟﻌﻤﻠﻲ ﺪ ﻫﻨﺎ ﺻﻌﻮﺑﺎ‬ ‫ﻭﻟﻜﻦ‬
‫ﺪﺭ ﺍ ﺷ ﺎﺭﺓ ﺇﱃ ﺃ‬ ‫ﺍ ﺷﺎﺭﺓ ﺇﻟﻴﻬﺎ ﺇ ﺍ ﺃ ﺗﻮﻓﺮ ﺑﻌ ﻬﺎ ﻗﺪ ﻳ ﺮ ﻋﻠ ﺇﻣﻜﺎﻧﻴﺔ ﺗﻮﻓﲑ ﺍﻷﺧﺮ ﺑﺼﻮﺭﺓ ﻛﺎﻓﻴﺔ‪ .‬ﻭ‬
‫ﺜﻼ ﺧﺎﺻﻴﺔ ﺍﻷﺭﻗﺎ ﻧ ﻬﺎ ﺃﻣﺎ ﺧﺎﺻﻴﱵ ﺍﻟﺜﺒ ﺎ ﻭﺍﻟﻘﺎﺑﻠﻴ ﺔ ﻟﺘ ﻘ‬ ‫ﺧﺎﺻﻴﺔ ﺍ ﻼﺋﻤﺔ ﻭ ﺍ ﻮ ﻮﻗﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫ﻓﻴﻌﻜ ﺎ ﻣ ﻬﻮﻣﲔ ﻳﺮﺗﺒﻄﺎ ﺑﲔ ﻧﻮﻋﲔ ﺃﻭ ﺃﻛﺜﺮ ﻣﻦ ﺃﺭﻗﺎ ﺍ ﻌﻠﻮﻣﺎ ‪.‬‬

‫‪140‬‬ ‫ﻛﺮﻩ‪.‬‬ ‫)‪ (1‬ﻋﺒﺪ ﺍ ﺎﻟﻚ ﻋﻤﺮ ﺯﻳﺪ ﻣﺮﺟﻊ ﺒ‬

‫‪27‬‬ ‫‪ ,‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.‬‬ ‫)‪ (2‬ﺻﺎﺩ ﺍ‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ -2-2‬ﺍﻟﻘـﻴﻮﺩ )ﺍﶈﺪﺩﺍﺕ( ﺍ ﺳـﺎﺳﻴﺔ ﻟﻠ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌـﻠﻮﻣﺎﺕ‪:‬‬

‫ﻭﻋﻨﺪ ﺍ ﺪﻳ ﻋﻦ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻓﺎﻧﻪ ﻣﻦ ﺍﻟ ﺮﻭﺭﻱ ﺍ ﺪﻳ ﻋﻦ ﺗﻮﺍﻓﺮ ﻋﺪﺩ ﻣ ﻦ‬
‫ﺍ ﺎ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴﺔ ﻟﻠ ﻜ ﻋﻠ ﻣﻨ ﻌﺔ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻋﻨﺪ ﺇﻋﺪﺍﺩ ﺃﻭ ﻋﺮ‬ ‫ﺍﻟﻘﻴﻮﺩ ﺍﻟﱵ ﻳﻠﺘﺰ ﻬﺑﺎﺀ ﺍ ﺎ‬
‫ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﻫﺬﺍ ﺍﻟﺼﺪﺩ ﺇﱃ ﺃ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ)‪(FASB‬‬ ‫ﻭﻗﺪ ﺃﺷﺎﺭ ﻠ‬
‫ﻟﻴ ﺖ ﺇﻻ ﺃﺩﺍﺓ ﺗﺘﻮﻗ ﻣﻨ ﻌﺘﻬﺎ ﻋﻠ ﻣﺪ ﺍﻻ ﺘ ﺎﺩﺓ ﻣﻨﻬﺎ‪.‬‬
‫ﻛﻤﺎ ﺍ ﺷﺎﺭﺓ ﺎﺑﻘﺎ ﻣﻦ ﺧﻼﻝ ﺍﻟﺸﻜﻞ ﺭﻗ )‪ (6-1‬ﺃ ﻫﻨﺎ ﻗﻴﺪﻳﻦ ﺭﺋﻴ ﻴﲔ ﻧﺘﺎ ﻭﺗﻮﺻﻴﻞ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺃ ﺗﺰﻳﺪ ﺇﲨﺎ ﺍﻟ ﻮﺍﺋﺪ ﺍ ﺘﻮﻗﻌﺔ ﻋﻦ ﻗﻴﺎ‬ ‫ﺍﻟﺘﻜﻠ ﺔ ﻣﻘﺎﺭﻧﺔ ﺑﺎﻟ ﺎﺋﺪﺓ ﻭﺍﻷ ﻴﺔ ﺍﻟﻨ ﺒﻴﺔ ﺇ ﻳ ﺘﺮ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻳﺘﻤﺜﻼ‬
‫ﺒﻴﻞ ﺍ ﻓﺼﺎ ﻋﻦ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ ‪.‬‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻋﻠ ﺇﲨﺎ ﺍﻟﺘﻜﻠ ﺔ ﺍﻟﱵ ﺗﺘﻜﺒﺪﻫﺎ ﺍ ﻨﺸ ﺓ‬ ‫ﻭﻋﺮ‬
‫‪ -1-2-2‬ﺍﻟﻌـ ﻗﺎﺕ ﺑ ﺍﻟﺘـ ﻠﻔﺔ ﻭﺍﳌﻨـﻔﻌﺔ‪:‬‬

‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍ ﺘﻠ ﺔ ﻫﻮ ﺍ ﻌﻴﺎﺭ ﺍﻷ ﺎ ﻲ ﺍﻟﺬﻱ ﻳ ﺘ‬ ‫ﺇ ﻣﻌﻴﺎﺭ ﻓﺎﺋﺪﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬

‫) ‪(1‬‬
‫ﺑﻨﺎﺀ ﻋﻠﻴﻪ ﺇﻧﺘﺎ ﻭﺗﻮﺻﻴﻞ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪.‬‬
‫ﺒﻴﺔ‪ .‬ﻭﺍﻟﻘﺎﻋ ﺪﺓ‬ ‫ﻭﺍ ﺍﻻﺧﺘﻴﺎﺭ ﺑﲔ ﺍﻟﺘﻜﻠ ﺔ ﻭﺍﻟ ﺎﺋﺪﺓ ﺜﻞ ﻗﻴﺪﺍ ﺭﺋﻴ ﻴﺎ ﻋﻠ ﺇﻧﺘﺎ ﻭﺗﻮﺻﻴﻞ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬
‫) ‪(2‬‬
‫ﺇﻧﺘﺎﺟﻬﺎ ﻭﺗﻮﺯﻳﻌﻬﺎ ﺇﻻ ﺇ ﺍ ﺍﺯﺩﺍﺩ ﻣﻨ ﻌﺘﻬﺎ ﻋﻦ ﺗﻜﺎﻟﻴ ﻬﺎ‪.‬‬ ‫ﺍﻟﻌﺎﻣﺔ ﻧﺘﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ ,‬ﲝﻴ ﻻ‬
‫ﺇﻧﺘﺎﺟﻬﺎ ﻭﻬﺑﺬﺍ ﺪ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻛ ﻠﻌﺔ‬ ‫ﻓﺎ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻻ ﻳ ﺘ ﻴﺪ ﻣﻨﻬﺎ ﺇﻻ ﻣﻦ ﻳﺘ ﻤﻞ ﺗﻜﺎﻟﻴ‬
‫ﺍﻷ ﻮﺍ ﺍ ﺎﻟﻴﺔ‪ .‬ﻓﻤﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻷﻭﱃ ﺪ ﺃ ﺍﻟﻮﺣﺪﺓ ﺗﺘ ﻤﻞ ﺑﺼﻮﺭﺓ‬ ‫ﻭﺍﻟﻄﻠ ﻛﻤﺎ‬ ‫ﻊ ﻟﻌﻮﺍﻣﻞ ﺍﻟﻌﺮ‬ ‫ﻓ ﺎ‬
‫ﺇﻧﺘﺎ ﻭﺗﻮﺯﻳﻊ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﲑ ﺃ ﻣﻨﺎﻓﻊ ﺍ ﺘ ﺪﺍ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴ ﺔ ﺗﻌ ﻮﺩ ﻣﻨ ﻌﺘ ﻬﺎ ﺇﱃ‬ ‫ﻣﺒﺎﺷﺮﺓ ﺗﻜﺎﻟﻴ‬
‫) ‪(3‬‬
‫ﺍ ﺘ ﺪﻣﲔ ﺍ ﺎﺭﺟﻴﲔ‪.‬‬
‫ﻠﻌﺔ ﺑﺪﻭ ﺗﻜﻠ ﺔ ﻭﻟﻜ ﻦ ﻣﻌ ﺪﻭ‬ ‫ﺎﻟﺒﻴﺔ ﺍ ﺘ ﺪﻣﲔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻳ ﺘﺮ ﻮ ﺃ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻟﻘﺪ ﻛﺎ‬
‫ﺒﻴﺔ‬ ‫ﻭﻳﻠﺰ ﺍ ﻮﺍﺯﻧﺔ ﺑﲔ ﺗﻜﺎﻟﻴ ﺗﻘﺪ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬ ‫ﻭﻣﻘﺪﻣﻮ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻳﻌﻠﻤﻮ ﺃ ﻫﺬﺍ ﲑ ﺻ ﻴ‬
‫ﺍ ﻭﻧﺔ‬ ‫ﻭﺍ ﻨﺎﻓﻊ ﺍﻟﱵ ﻜﻦ ﺍ ﺼﻮﻝ ﻋﻠﻴﻬﺎ ﻣﻦ ﺍ ﺘ ﺪﺍﻣﻬﺎ ﻛﻤﺎ ﻳﻠﺰ ﺑﺎﻟﻄﺒﻊ ﺃ ﺗﺰﻳﺪ ﺍ ﻨﺎﻓﻊ ﻋﻦ ﺍﻟﺘﻜﺎﻟﻴ ‪ .‬ﻭﻟﻜﻦ‬
‫ﺍﻷﺧﲑﺓ ﺑﺪﺃ ﻣﻨﻈﻤﺎ ﻭ ﻊ ﺍ ﻌﺎﻳﲑ ﺍ ﺎ ﺒﻴﺔ ﻭﺍﳉﻬﺎ ﺍ ﻜﻮﻣﻴﺔ ﺍﻟﻠ ﻮﺀ ﻟﺘ ﻠﻴﻞ ﺍﻟﺘﻜﻠ ﺔ‪ /‬ﺍ ﻨ ﻌﺔ ﻗﺒﻞ ﺇﺻ ﺪﺍﺭ‬

‫‪52‬‬ ‫)‪ (1‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.‬‬

‫)‪ (2‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪208 .‬‬
‫)‪ (3‬ﺭ ﻮﺍ ﺣﻠﻮﺓ ﺣﻨﺎ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.212 .‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺃ ﺗﺰﻳﺪ ﺍ ﻨﺎﻓﻊ ﺍﻟﱵ ﻧﻨﺘﻈﺮ ﺍ ﺼ ﻮﻝ‬ ‫ﻣﺘﻄﻠﺒﺎ ﺎ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﺑﺼ ﺔ ﺎﺋﻴﺔ ﻭﻟﺘ ﻳﺮ ﺍ ﻄﺎﻟﺒﺔ ﺑ ﻠﻮﺏ ﻣﻌﲔ‬
‫) ‪(1‬‬
‫ﻋﻠﻴﻬﺎ ﻋﻦ ﺍﻟﺘﻜﺎﻟﻴ ﺍ ﺮﺗﺒﻄﺔ ﻬﺑﺬﺍ ﺍﻷ ﻠﻮﺏ‪.‬‬
‫ﺘﺮﺟﺎ‬ ‫ﺰﻳﻦ ﻭﺍ‬ ‫ﻤﻴﻊ ﻭﺗﺸ ﻴﻞ ﻭ‬ ‫ﻭﺗﺸﻤﻞ ﺗﻜﺎﻟﻴ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻋﻨﺎﺻﺮ ﻣﺘﻌﺪﺩﺓ ﻣﺜﻞ ﺗﻜﺎﻟﻴ‬
‫ﺎﻓﺔ ﺇﱃ ﺗﻜﺎﻟﻴ ﺍ ﺮﺍﺟﻌﺔ ﻭﺍﻟﺘﺪﻗﻴ ﺍﻟﺪﺍﺧﻠﻲ ﻭﺍ ﺎﺭﺟﻲ ﻭﺍ ﻓﺼﺎ ﻋﻨﻬﺎ‪.‬‬ ‫ﺑﺎ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻭﺍ ﻨﺎﻓﻊ )ﻭﺧﺎﺻﺔ ﺍ ﻨﺎﻓﻊ( ﻻ ﺗﻜﻮ ﻗﺎﺑﻠﺔ ﻟﻠﻘﻴﺎ‬ ‫ﲢﻠﻴﻞ ﺍﻟﺘﻜﻠ ﺔ‪ /‬ﺍ ﻨ ﻌﺔ ﻫﻲ ﺃ ﺍﻟﺘﻜﺎﻟﻴ‬ ‫ﻭﻟﻜﻦ ﺍﻟﺼﻌﻮﺑﺔ‬
‫ﲢ ﲔ ﺟﻮﺩﺓ ﺍﻟﺮﻗﺎﺑﺔ ﺍ ﺩﺍﺭﻳﺔ ﻭﺍﻟﻘﺪﺭﺓ ﻋﻠ ﺟﻠ‬ ‫ﺩﺍﺋﻤﺎ ﻭﺗﺘ ﻘ ﺗﻠﻚ ﺍ ﻨﺎﻓﻊ ﻟﻜﻞ ﻣﻦ ﻣﻌﺪﻱ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬
‫ﺷﻜﻞ ) ﺼﻴﺺ ﻟﻠﻤﻮﺍﺭﺩ ﻭﺭﺑ ﻟﻠ ﺮﺍﺋ ( ﻭﻟﻜﻦ ﻛﻤﺎ ﺍ ﺷﺎﺭﺓ ﺎﺑﻘﺎ‬ ‫ﻭﻟﻠﻤ ﺘ ﺪﻣﲔ ﺎ‬ ‫ﺭﺃ ﻣﺎﻝ ﺇ ﺎ‬
‫ﻓﺎ ﺍﻟﻘﻴﺎ ﺍﻟﻜﻤﻲ ﻟﻠﻤﻨﺎﻓﻊ ﻳﻜﻮ ﻋﺎﺩﺓ ﺃﻛﺜﺮ ﺻﻌﻮﺑﺔ ﻣﻦ ﺍﻟﺘﻜﺎﻟﻴ ‪.‬‬
‫ﻟﻠﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻗﺎﻣﺖ ﺍﻟﻠ ﻨﺔ ﺍ ﺎﺻﺔ ﺑﺎﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﺘﺎﺑﻌ ﺔ ﻟﻠﻤﻌﻬ ﺪ ﺍﻷﻣﺮﻳﻜ ﻲ‬ ‫ﻭﻟﺘ ﺪﻳﺪ ﻃﺮﻳﻘﺔ ﺍﻟﻌﺮ‬
‫) ‪(2‬‬
‫ﻟﻠﻤ ﺎ ﺒﲔ ﺍﻟﻘﺎﻧﻮﻧﻴﲔ )‪ (AICPA‬ﺑﺘﻘﺪ ﺍ ﺪﺩﺍ ﺃﻭ ﺍ ﻘﻮﻣﺎ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ﺍ ﺘﺒﻌﺎﺩ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﻻ ﺗﻜﻮ ﺍ ﺩﺍﺭﺓ ﺍ ﺼﺪﺭ ﺍ ﻼﺋ ﺎ ﻣﺜﻞ ﺍ ﻌﻠﻮﻣﺎ ﺣﻮﻝ ﺍ ﻨﺎﻓ ﺔ‪.‬‬ ‫‪.1‬‬

‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺮﺓ ﺑﺎ ﺮﻛﺰ ﺍﻟﺘﻨﺎﻓ ﻲ ﻟﻠﻤﻨﺸ ﺓ‪.‬‬ ‫‪ .2‬ﻋﺪ ﻋﺮ‬

‫ﺎﻋﺪ‬ ‫ﻭﺗﻮﻓﲑ ﻗﻮﺍﺋ ﻣﺎﻟﻴﺔ ﺗﻨﺒ ﻳﺔ ﻭﺑﺪﻻ ﻣﻦ ﻟﻚ ﻓﺎ ﻋﻠ ﺍ ﺩﺍﺭﺓ ﺇ ﺗﻮﻓﺮ ﻣﻌﻠﻮﻣ ﺎ ﺗ‬ ‫‪ .3‬ﻋﺪ ﻋﺮ‬
‫ﺘﻘﺒﻞ ﺍﻟﺸﺮﻛﺔ ﺍ ﺎ ‪.‬‬ ‫ﻣ ﺘ ﺪﻣﻴﻬﺎ ﺍﻟﺘﻨﺒ ﺑ ﻧ ﻬ‬
‫ﺍ ﺍﻟﻨﻈﺮﺓ ﺍ ﺘﻘﺒﻠﻴﺔ‪.‬‬ ‫ﻋﺪ ﺗﻮ ﻴﻊ ﻗﺎﻋﺪ ﻋﺮ ﻬﺎ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﺔﺍ‬ ‫‪ .4‬ﻟﻠﻤ‬
‫ـﻴﺔ ﺍﻟﻨـﺴﺒﻴﺔ‪:‬‬ ‫‪ -2-2-2‬ﺍ‬
‫ﺘﻮ ﺍﻷ ﻴﺔ ﻓﻬﻲ ﺧﺎﺻﻴﺔ ﺣﺎﻛﻤﺔ ﻟﻜﺎﻓﺔ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﻳﻌﺘﻤﺪ ﻣﺘﻄﻠﺒﺘﻬﺎ‬ ‫ﺑﺎﻟﻨ ﺒﺔ‬
‫ﻋﻠ ﺍﻋﺘﺒﺎﺭﺍ ﻛﻤﻴﺔ ﺃﻭ ﻧﻮﻋﻴﺔ ﺃﻭ ﻋﻠ ﺧﻠﻴ ﻣﻨﻬﻤﺎ ﻣﻌﺎ )‪.(3‬‬
‫ﻭﻗﺪ ﻋﺮﻓﺖ ﺍ ﻴ ﺔ ﺍﻟ ﻌﻮﺩﻳﺔ ﻟﻠﻤ ﺎ ﺒﲔ ﺍﻟﻘﺎﻧﻮﻧﻴﲔ ﺍﻷ ﻴﺔ ﺍﻟﻨ ﺒﻴﺔ ﺑ ﺎ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻨ ﺒﻴﺔ ﻟﺒﻨﺪ ﻣﻦ ﺑﻨﻮﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ‬
‫ﺍ ﺎﻟﻴﺔ ﺃﻭ ﻷﻣﺮ ﻣﻦ ﺍﻷﻣﻮﺭ ﺍﻟﻮﺍﺟ ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ‪ ,‬ﺃﻭ ﺗ ﲑﻩ ﺍ ﺘﻮﻗﻊ ﻋﻠ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻟﱵ ﻳﺘ ﻳﺘ ﺬﻫﺎ ﺑﻨﺎﺀ ﻋﻠ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻳﻌﺘ ﺍﻟﺒﻨﺪ ﺃﻭ ﺍﻷﻣﺮ ﻭ ﺃ ﻴﺔ ﻧ ﺒﻴﺔ ﺇ ﺍ ﻛﺎ ﻣﻦ ﺍ ﺘﻤﻞ ﺇ ﻳ ﺩﻱ ﻋﺪ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻌﺮﻭ ﺔ‬

‫‪87 -86‬‬ ‫)‪ (1‬ﺩﻭﺍﻧﺎﻟﺪ ﻛﻴ ﻮ ﻭﺟﲑﻱ ﲜﺎﻧﺖ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.‬‬

‫)‪ (2‬ﺍ ﻤﻊ ﺍﻟﻌﺮ ﻟﻠﻤ ﺎ ﺒﲔ ﺍﻟﻘﺎﻧﻮﻧﻴﲔ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪123 : .‬‬
‫)‪ (3‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪206 .‬‬

‫‪61‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺑﺪﺭﺟﺔ ﺗ ﺩﻱ ﺇﱃ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻌﺮﻭ ﺔ‬ ‫ﺃﻭ ﺣﺬ ﺃﻭ ﺗﺸﻮﻳﻪ ﺃﻭ ﻧﻘﺺ‬ ‫ﺍ ﻓﺼﺎ ﺃﻭ ﻮﺀ ﻋﺮ‬
‫)‪(1‬‬
‫ﺗ ﻠﻴﻞ ﺍﻟﻘﺎﺭ ﺍ ﺪﺭ ﻋﻨﺪ ﺍ ﺎ ﻗﺮﺍﺭ ﻣﻌﲔ ﻋﻠ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ‪.‬‬
‫ﺍ ﻜ ﺍﻟﺸ ﺼﻲ ﻟ ﺮﺩ‬ ‫ﻭﻳﻌﺘ ﺑﻨﺪ ﻣﻌﲔ ﻫﺎﻣﺎ ﻧ ﺒﻴﺎ ﺇ ﺍ ﻛﺎ ﺇﺩﺭﺍﺟﻪ ﺃﻭ ﺍﺣﺬﻓﻪ ﻮ ﻳ ﺮ ﻋﻠ ﺃﻭ ﻳ ﲑ‬
‫ﲑ ﻣﻼﺋ ‪ ,‬ﺇ ﺍ ﻛﺎ ﺇﺩﺭﺍﺟﻪ ﺃﻭ ﺣﺬﻓﻪ ﻟﻦ ﻳ ﺮ ﻋﻠ‬ ‫ﲑ ﻫﺎ ﻧ ﺒﻴﺎ – ﻭﻣﻦ‬ ‫ﺣﲔ ﻳﻜﻮ‬ ‫ﺍ ﻬﺎﺭﺍ ‪.‬‬ ‫ﻣﺘﻮ‬
‫ﻟﻚ‬ ‫ﺇ ﻳﻜﻮ ﻟﻪ ﺗ ﲑ ﻭﺍﱃ ﻟﻦ ﺗﻜﻮ ﻫﻨﺎ ﺣﺎﺟﻪ ﻟ ﻓﺼﺎ ﻋﻨﻪ ﻭﻳﺘﻮﻗ‬ ‫ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ‪ .‬ﻭﺑﺼ ﺔ ﻋﺎﻣﺔ ﻓﺎﻧﻪ‬
‫)‪(2‬‬
‫ﺬﺍ ﺍﻟﺒﻨﺪ ﻭﺃ ﻴﺘﻪ‪.‬‬ ‫ﺍﻟﻨ‬ ‫ﻋﻠ ﺍ‬
‫ﺍ ﺃ ﻴﺔ ﻧ ﺒﻴﺔ ﺇ ﺍ ﻛﺎ ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ ﺃﻭ ﻋﺪﻣﻪ ﻟﻪ ﺗ ﲑ ﻋﻠ ﻗﺮﺍﺭ ﻣ ﺘ ﺪ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺗﻌﺘ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍ ﻳﺮﺍﺩﺍ ﺃﻭ ﺍ ﺼ ﺮﻭﻓﺎ ﺃﻭ‬ ‫ﻭﺍ ﺸﻜﻠﺔ ﻫﻨﺎ ﻫﻲ ﲢﺪﻳﺪ ﻣﺪ ﺩﺭﺟﺔ ﺍﻷ ﻴﺔ ﺍﻟﻨ ﺒﻴﺔ ﺬﻩ ﺍ ﻌﻠﻮﻣﺎ ﺑﺎﻟﻨ ﺒﺔ ﻟﺒﻌ‬
‫ﺍ ﻮﺟﻮﺩﺍ ﺃﻭ ﺍ ﻄﻠﻮﺑﺎ ﺃﻭ ﺻﺎ ﺩﺧﻞ ﺍ ﻨﺸ ﺓ ﻛﻤﺎ ﺍﻧﻪ ﻣﻦ ﺍﻟﺼﻌ ﺍﻟﺘ ﺪﻳﺪ ﺍﻟ ﺪﻗﻴ ﻟ ﺬﻟﻚ ﺍﻟﻘ ﺪﺭ ﻣ ﻦ‬
‫) ‪(3‬‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺗﻜﻮ ﻋﻠ ﺩﺭﺟﺔ ﻣﻦ ﺍﻷ ﻴﺔ ﺍ ﺎﺩﻳﺔ ﲝﻴ ﺗﻈﻬﺮ ﺻﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬
‫ﻛﻤﺎ ﻜﻦ ﺍﻟﻘﻮﻝ ﺃ ﺍﻷ ﻴﺔ ﺍﻟﻨ ﺒﻴﺔ ﺗﻌﺘ ﻗﻴﺪﺍ ﻫﺎ ﻣﺎ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻧﺘﻴ ﺔ ﻟﻌﺪ ﻗﺪﺭﺓ ﺍ ﺘ ﺪﻣﲔ‬
‫) ‪(4‬‬
‫ﺍﻟﺘﻌﺎﻣﻞ ﻣﻊ ﻛﺜﲑ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﻟﺬﺍ ﻳﻨﺒ ﻲ‪:‬‬
‫ﺘ ﺪﻣﻲ ﺗﻠﻚ‬ ‫‪ .1‬ﺇﻋﺪﺍﺩ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﲢﻤﻞ ﺗﻠ ﻴﺼﻬﺎ ﻟﻠﻜ ﺍﻟﻜﺒﲑ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﺑﻄﺮﻳﻘﺔ ﻌﻠﻬﺎ ﺍ ﻣﻌ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ‪.‬‬
‫ﺑﻴﺎﻧﺎ ﻣﻠ ﺼ ﺔ ﺃﻱ‬ ‫ﺍﻟﺘ ﻠﻴﻞ ﻋﻨﺪ ﻋﺮ‬ ‫ﺰﻳﺮﺓ ﺗﻜﻮ ﻣ ﻠﻠﺔ ﻛﻤﺎ ﻫﻮ ﺍ ﺎﻝ‬ ‫ﺑﻴﺎﻧﺎ‬ ‫‪ .2‬ﻋﺪ ﻋﺮ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪.‬‬ ‫ﻋﺮ‬ ‫ﺍﻟﺘﻮﺍﺯ ﺍﻟﻨ‬
‫ﲑ ﻣﻼﺋﻤﺔ ﺎ ﻌﻞ ﺍ ﺘ ﺪ‬ ‫ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﺬﻱ ﻳ ﺩﻱ ﺇﱃ ﻣﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﻌﺮ‬ ‫‪ .3‬ﻋﺪ ﺍﻟﺘﻮ ﻊ‬
‫ﲑ ﻣﻼﺋﻤﺔ‪.‬‬ ‫ﻳﺒ ﻗﺮﺍﺭﻩ ﻋﻠ ﺑﻴﺎﻧﺎ‬
‫ﻛﻤﺎ ﻳﺮ )ﺍﻟﺸﲑﺍﺯﻱ ‪ (5)(1990‬ﺑﺎ ﻫﻨﺎ ﺍﺭﺗﺒﺎ ﻭ ﻴ ﺑﲔ ﺧﺎﺻﻴﺔ ﺍ ﻼﺀﻣﺔ ﻭﺑﲔ ﺍﻷ ﻴﺔ ﺍﻟﻨ ﺒﻴﺔ ﻭ ﻟ ﻚ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻻ ﺗﻌﺘ ﻣﻬﻤﺔ ﻭﺑﺎﻟﺘﺎ ﻟﻴ ﻫﻨﺎ ﻣﺎ ﻳ ﺪﻋﻮ‬ ‫ﻷ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﻻ ﺗﺮﺑﻄﻬﺎ ﺍﺭﺗﺒﺎﻃﺎ ﻭ ﻴﻘﺎ ﺑ ﻫﺪﺍ‬
‫ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ‪.‬‬

‫)‪(1‬‬
‫‪www.sacla.orgacall/index.htm‬‬
‫‪87‬‬ ‫)‪ (2‬ﺩﻭﺍﻧﺎﻟﺪ ﻛﻴ ﻮ ﻭﺟﲑﻱ ﲜﺎﻧﺖ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.‬‬
‫ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪74 .‬‬ ‫)‪ (3‬ﻧﻌﻴ ﺣ ﲔ ﺩ‬
‫)‪ (4‬ﺭ ﻮﺍ ﺣﻠﻮﺓ ﺣﻨﺎ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪215 .‬‬
‫)‪ (5‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪207 ..‬‬

‫‪62‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺇﱃ ﻟﻚ ﺑﺎ ﻫﻨﺎ ﺍﺭﺗﺒﺎ ﺑﲔ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ )ﺍ ﻮ ﻮﻋﻴﺔ( ﻭﺑﲔ ﺍﺧﺘﻴﺎﺭ ﺍﻷ ﻴﺔ‬ ‫ﻭﻳ ﺎ‬
‫ﺎ‬ ‫ﲑ ﺍ ﻬﻤﺔ ﻻ ﺗ ﺮ ﻋﻠ ﺃﻣﺎﻧﺔ ﺍ ﻌﻠﻮﻣﺎ ﻭﺇﻣﻜﺎﻧﻴﺔ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻴﻬﺎ ﻭ‬ ‫ﺍﻟﻨ ﺒﻴﺔ ﺎ ﻭ ﻟﻚ ﻻ ﺃﺧﻄﺎﺀ ﺍﻟﻘﻴﺎ‬
‫ﺪ ﺑﺎ ﻋﻤﻠﻴﺔ ﲢﺪﻳﺪ ﺩﺭﺟﺔ ﺍﻷ ﻴﺔ ﺍﻟﻨ ﺒﻴﺔ ﺑﺎﻟﻨ ﺒﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺗ ﺘﺪﻋﻲ ﺍﻷﺧﺬ ﺑﻌﲔ ﺍﻻﻋﺘﺒ ﺎﺭ ﺍﻟﻌﻨﺎﺻ ﺮ‬ ‫ﺒ‬
‫) ‪(1‬‬
‫ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫‪ .1‬ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟﻜﻤﻴﺔ ﺍ ﺮﺗﺒﻄﺔ ﺑﺎﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ‪.‬‬

‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ‪.‬‬ ‫‪ .2‬ﺣﺪﻭﺩ ﺍﻟﺘ ﻤﻴﻊ ﺃﻭ ﺗ ﺼﻴﻞ ﻟﻠﺒﻴﺎﻧﺎ ﺍﻟﻜﻤﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬
‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ‪.‬‬ ‫‪ .3‬ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟﻜﻤﻴﺔ ﺍﻟﱵ ﻜﻦ ﺗﻘﺪﻳﺮﻫﺎ ﺑﺪﻗﺔ ﻭﺗﻜ ﻲ ﺩﺭﺍﺟﻬﺎ‬
‫ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ ﺑﻌﺒﺎﺭﺍ ﻭﲨﻞ ﻭﺻ ﻴﺔ‪.‬‬ ‫‪ .4‬ﺍ ﺼﺎﺋﺺ ﺍﻟﱵ‬
‫ﺎ‬ ‫‪ .5‬ﺍﻟﻌﻼﻗﺎ ﺍ ﺎﺻﺔ ﺑﲔ ﺍﻟﻮﺣﺪﺓ ﻭﺍﻷﻓﺮﺍﺩ ﻭﺍﳉﻤﺎﻋﺎ ﺍ ﻌﻨﻴﺔ ﻭﺍﻟﱵ ﺗ ﺮ ﻋﻠ ﺣﻘﻮ ﻭﻣﺼ ﺎ ﺃﺷ‬
‫ﺧﺮﻳﻦ ﺃﻭ ﲨﺎﻋﺎ ﺃﺧﺮ ‪.‬‬
‫‪ .6‬ﺍ ﻄ ﻭﺍﻟﺘﻮﻗﻌﺎ ﺍ ﻼﺋﻤﺔ ﻟ ﺩﺍﺭﺓ‪.‬‬
‫ﻟﻨﺎ ﺃ ﺍﻷ ﻴﺔ ﺍﻟﻨ ﺒﻴﺔ ﻋﺎﻣﻞ ﻣﻬ ﻟﺘ ﺪﻳﺪ ﻣﺎ ﻳﻨﺒ ﻲ ﺍ ﻓﺼﺎ ﻋﻨﻪ‪.‬‬ ‫ﻭ ﺎ ﺒ ﻳﺘ‬

‫‪110‬‬ ‫ﻛﺮﻩ‪.‬‬ ‫)‪ (1‬ﻣﺼﻄ ﻲ ﻋﻘﺎﺭﻱ ﻣﺮﺟﻊ ﺒ‬

‫‪63‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﻟﺚ‪ :‬ﺍﻟﻌـﻮﺍﻣﻞ ﺍﳌـﺆﺛﺮﺓ ﰲ ﺟﻮﺩﺓ ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭ ﻗﻴﺎﺳﻬﺎ‬

‫ﺇﻋﻄﺎﺀ ﺻﻮﺭﺓ ﺗﻮ ﻴ ﻴﺔ ﺍﻷﻫ ﺍﻟﻌﻮﺍﻣﻞ ﺍ ﺮﺓ ﻋﻠ ﺟﻮﺩﺓ‬ ‫ﻣﻦ ﺧﻼﻝ ﻫﺬﺍ ﺍ ﺒ‬ ‫ﺍﻟﺒﺎﺣ‬ ‫ﻳﻬﺪ‬
‫ﺃﻭ‬ ‫ﺍﻟﺒﻴ ﺔ ﺍﻟﱵ ﲢﻴ ﺍﻟﻌﻤﻞ ﺍ ﺎ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺍﻟﱵ ﻗﺪ ﺗﻜﻮ ﻫﺬﻩ ﺍﻟﻌﻮﺍﻣﻞ ﺭﺟﻌﺔ ﺇﱃ ﻃﺒﻴﻌﺔ ﺍﻟﻈﺮﻭ‬
‫ﻋﻠ ﺃﻫ ﻣﻌﺎﻳﲑ‬ ‫ﺎﻓﺔ ﺇ ﺍﻟﺘﻌﺮ‬ ‫ﻧ ﻬﺎ ﻭﲜﻮﺩﺓ ﺍﻟﺘﻘﺮﻳﺮ ﻟﻠﻤﺮﺍﺟﻊ ﺍ ﺎﺭﺟﻲ ﺑﺎ‬ ‫ﺍﻟﻌﻮﺍﻣﻞ ﺍ ﺘﻌﻠﻘﺔ ﺑﺎ ﻌﻠﻮﻣﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪.‬‬ ‫ﻗﻴﺎ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬
‫‪-1-3‬ﺍﻟﻌـﻮﺍﻣﻞ ﺍﳌـﺆﺛﺮﺓ ﰲ ﺟﻮﺩﺓ ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‪:‬‬
‫ﻟﻚ ﺷ ﺃﻱ ﺃﺩﺍﺓ ﺗﻮﺻﻴﻞ ﻳﺘ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺑﻌﺪﺓ ﻋﻮﺍﻣﻞ ﺷﺎ ﺎ‬ ‫ﺗﺘ ﺮ ﺩﺭﺟﺔ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻘﺪﻣﺔ‬
‫ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ‬ ‫ﳏﻴ ﺍﻟﺒﻴ ﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﻘﺎﺑﻞ ﻟﻠﺘ ﲑ ﻭ ﻜﻦ ﺗﻮ ﻴ ﺍﻟﻌﻮﺍﻣﻞ ﺍ ﺮﺓ‬ ‫ﺍﻟﺘﻌﺎﻣﻞ ﻣﻌﻬﺎ‬
‫ﻟﻠﺘﻘﺎﺭﻳﺮ ﻓﻴﻤﺎ ﻳﻠﻲ‪:‬‬
‫‪-1-1-3‬ﺍﻟﻌـﻮﺍﻣﻞ ﺍﻟﺒﻴـ ﻴﺔ )ﺑﻴ ﺔ ﺍﶈـﺎﺳﺒﺔ(‪:‬‬
‫ﺍﻟﱵ‬ ‫ﻓﻴﻬﺎ ﺍ ﻨﺸﺎﺓ ﺗ ﲑ ﻋﻠﻲ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟ ﻴﺎ ﻴﺔ ﺍﻟﱵ ﺗﻌﻴ‬ ‫ﺇ ﻟﻠﻈﺮﻭ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﻳﺘ‬ ‫ﺘﻠ‬ ‫ﺗﻘﺪ ﻬﺎ ﻭﻣﻘﺪﺍﺭﻫﺎ ﻭﺃ ﺮﻫﺎ ﻋﻠ ﺍ ﻨﺸﺎﺓ ﻭﻣﻘﺪﺍﺭﺍ ﻻ ﺘ ﺎﺩﺓ ﻣﻨﻬﺎ ﺣﻴ‬
‫ﳏﺘﻮ‬ ‫ﺒ ﺍﻟﺘﺒﺎﻳﻦ‬ ‫ﻭ ﻗﺪ ﺍ ﺒﺖ ﻣﻌﻈ ﺍﻟﺒﺎﺣﺜﲔ ﺃ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻣﻦ ﺩﻭﻟﺔ ﺇﱃ ﺃﺧﺮ‬ ‫ﻋﺮ ﻬﺎ‬
‫ﺒﻴﻞ ﺍ ﺜﺎﻝ ﻗﺪ‬ ‫ﺍﻟﺒﻴ ﻴﺔ ﻣﻦ ﺑﻠﺪ ﺇﱃ ﺃﺧﺮ‪ .‬ﻓﻌﻠ‬ ‫ﺍﻟﻈﺮﻭ‬ ‫ﻭﺍﻻﺧﺘﻼ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻫﻮ ﺍﻟﺘﻨﻮ‬
‫ﺗﻠﻚ‬ ‫ﻟﺪ ﺃ ﻮﺍ ﺍﻟﺒﻮﺭﺻﺔ‬ ‫‪ 35‬ﺑﻠﺪ ﺣﻮﻝ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﺒﻴ ﻴﺔ ﻭﻣﺘﻄﻠﺒﺎ ﺍ ﻓﺼﺎ‬ ‫ﺃﺟﺮ ‪ Adhikar‬ﺩﺭﺍ ﺔ‬
‫ﺃ ﻮﺍ‬ ‫ﻣ ﺘﻮ ﺍ ﻓﺼﺎ‬ ‫ﺍﻟﺒﻠﺪﺍ ﺍ ﺘﻠ ﺔ ﻭﻛﺎ ﻣﻦ ﺃﻫ ﺍﻟﻨﺘﺎﺋ ﺍﻟﱵ ﺗﻮﺻﻠﺖ ﺇﻟﻴﻬﺎ ﺍﻟﺪﺭﺍ ﺔ ﻫﻮ ﺃ ﺍﺧﺘﻼ‬
‫)‪(1‬‬
‫ﺗﻠﻚ ﺍﻟﺒﻠﺪﺍ ﻣﺮﺗﺒ ﺑﺎﻟﻌﻮﺍﻣﻞ ﺍﻟﺒﻴ ﻴﺔ ﺎ‪.‬‬
‫)ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺍﻟ ﻴﺎ ﻴﺔ‬ ‫ﻞ ﺗﻠﻚ ﺍﻟﺒﻴ ﺎ‬ ‫ﺃ ﺍﻟﻨﻈ ﺍ ﺎ ﺒﻴﺔ ﺗﻌﻤﻞ‬ ‫ﻭﺣﻴ‬
‫ﻞ ﺑﻴ ﺔ ﻣﺘ ﲑﺓ‬ ‫ﺍﻟﺒﻠﺪﺍ ﺍ ﺘﻠ ﺔ ﺮﻭﺭ ﺍﻟﺰﻣﻦ ﻓ ﺎ ﺑﺪﻭﺭﻫﺎ ﺗﻌﻤﻞ‬ ‫ﺗ ﲑﻫﺎ‬ ‫(ﻭ ﲑﻫﺎ ﻣﻦ ﺍﳉﻮﺍﻧ ﺍ ﺘﻤﺮﺓ‬
‫ﺎ ﺗ ﲑ ﻛﺒﲑ ﻋﻠﻲ ﺍ ﻴﺎﻛﻞ ﻭﺍﻟﻌﻤﻠﻴﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺃ ﺗﻠﻚ‬ ‫ﻭﺃ ﺍﻟﺒﻴ ﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻋﻠ ﻭﺟﻪ ﺍ ﺼﻮ‬
‫ﺑﲔ ﺍﻷﻧﺸﻄﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻋﻠ‬ ‫ﺗﺪﺍﺧﻞ ﺍﻟﻌﻼﻗﺎ‬ ‫ﺍﻟﺒﻴ ﺔ ﺗﺘﻜﻮ ﻣﻦ ﺃﻧﺸﻄﺔ ﻣﺘﺒﺎﺩﻟﺔ ﺍﻟﺘ ﲑ ﻣﻦ ﺣﻴ‬
‫)‪(2‬‬
‫ﺍ ﺘﻮ ﺍﻟﻜﻠﻲ‪.‬‬

‫)‪(1‬‬
‫ﺇﻗﺎﻣﺔ ﻮ‬ ‫ﻭﻣﺘﻄﻠﺒﺎ‬ ‫ﺍ ﺎ ﺔ ﺍﻟﻴﻤﻨﻴﺔ ﻗﻴﺎ ﻭﺗﻄﻮﺭﻩ ﺎ ﻳﺘﻨﺎ‬ ‫ﻻﻋﺘﻤﺎﺩ ﻟﻠﺸﺮﻛﺎ‬ ‫ﺧﺎﻟﺪ ﻋﺒﺪ ﺍﻟﺮﲪﺎ ﺃﲪﺪ ﻋﻠﻲ‪ (2002):‬ﻣ ﺘﻮ ﺍ ﻓﺼﺎ ﺍ ﺎ‬
‫ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ‪ .‬ﺭ ﺎﻟﺔ ﻣﺎﺟ ﺘﲑ ﲑ ﻣﻨﺸﻮﺭﺓ‪ .‬ﺟﺎﻣﻌﺔ ﺍ ﻮﺻﻞ‪ .‬ﺍﻟﻌﺮﺍ ‪.22 .‬‬ ‫ﺍ ﺎﻟﻴﺔ‬ ‫ﺍﻷﻭﺭﺍ‬
‫ﻛﺮﻩ‪.15 .‬‬ ‫)‪ (2‬ﺃﻣﲔ ﺍﻟ ﻴﺪ ﻟﻄ ﻲ ﻣﺮﺟﻊ ﺒ‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻭﻛﻤﺎ ﻳﺮﻱ)ﻫﻨﺪﺭﻛ ﻦ‪ (1) (2005.‬ﺃ ﺍﻟﺒﻴ ﺔ ﺍ ﺎ ﺒﻴﺔ ﺗ ﺮ ﺑﺼﻮﺭﺓ ﻣﺒﺎﺷﺮﺓ ﻋﻠ ﺃﻫﺪﺍ ﺍ ﺎ ﺒﺔ ﻛﻤﺎ ﺗ ﺮ‬
‫ﻭﻣﻘﺪﺍﺭﻫﺎ ﻭﺃ ﺮﻫﺎ ﻋﻠ‬ ‫ﻋﻠ ﻋﻤﻠﻴﺔ ﺍﻻﺗ ﺎ ﺍ ﻨﻄﻘﻲ ﻟﻠﻤﺒﺎﺩ ﻭﺍﻟﻘﻮﺍﻋﺪ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﲢﺪﺩ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻷﺧﺮ ‪.‬‬ ‫ﺔ ﻭﻣﻘﺪﺍﺭ ﺍﻻ ﺘ ﺎﺩﺓ ﻣﻨﻬﺎ ﻣﻦ ﺇﺟﺮﺍﺀ ﺍ ﻘﺎﺑﻠﺔ ﻣﻊ ﲑﻫﺎ ﻣﻦ ﺍ ﻨﺸ‬ ‫ﺍ‬
‫ﺗﺘﻜﻮ ﺑﻴ ﺔ ﺍ ﺎ ﺒﺔ ﻣﻦ‬ ‫ﻭ ﺎ ﺃ ﺍ ﺎ ﺒﺔ ﻭ ﲑﻫﺎ ﻣﻦ ﺍﻟﻨﻈ ﻭﺍﻷﻧﺸﻄﺔ ﺍ ﻧ ﺎﻧﻴﺔ ﻫﻲ ﻧﺘﺎ ﺑﻴ ﺘﻬﺎ ﺣﻴ‬
‫)‪(2‬‬
‫ﺍﻟﻈﺮﻭ ﻭﺍﻟﻘﻴﻮﺩ ﻭﺍ ﺮﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺍﻟ ﻴﺎ ﻴﺔ ﺍﻟﱵ ﺘﻠ ﻣﻦ ﻭﻗﺖ ﻷﺧﺮ ‪.‬‬
‫ﻭﻣﻦ ﺃﻫ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﺒﻴ ﻴﺔ ﺍﻟﱵ ﺗ ﺮ ﻋﻠ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻣﺎ ﻳﻠﻲ‪:‬‬
‫‪ -1-1-1-3‬ﺍﻟﻌـﻮﺍﻣﻞ ﺍﻻﻗﺘـﺼﺎﺩﻳﺔ‪:‬‬
‫ﻣﺜﻞ ﺗﻠﻚ‬ ‫ﺗﺘﺮﺗ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻧﺘﺎﺋ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻭ ﺇ ﺍ‬ ‫ﺍ ﺮﺗﺒﻄﺔ ﺑﺎﻟ ﻴﺎ ﺎ‬ ‫ﺃ ﻳﻜﻮ ﻟﻜﻞ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺍ ﺘﺎﺣﺔ‬ ‫ﲢ ﲔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻷﻱ ﻣﻦ ﻫﺬﻩ ﺍﻟﻘﺮﺍﺭﺍ ‪ .‬ﻭ ﺗﻨﺘﻬﻲ ﺍﻟﻨﺘﺎﺋ ﺍ ﺮ ﻮﺑﺔ‬ ‫ﺒ‬ ‫ﺍﻟﻨﺘﺎﺋ ﻓﻠﻦ ﻳﻜﻮ ﻫﻨﺎ‬
‫ﺍﻗﺘﺼﺎﺩﻳﺔ ﺻ ﻴ ﺔ ﻭ ﻴ‬ ‫ﻭﺗﻜﻮ ﺍﻟﻨﺘﻴ ﺔ ﺍ ﺎ ﻗﺮﺍﺭﺍ‬ ‫ﻟﻠﻤ ﺘﺜﻤﺮﻳﻦ ﻭ ﻟﻠﻤ ﺘ ﺪﻣﲔ ﺍ ﺧﺮﻳﻦ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫)‪(3‬‬
‫ﺍﻟﺘﻜﺎﻟﻴ ﺍﻟﱵ ﻳﺘ ﻤﻠﻬﺎ ﻣ ﺘ ﺪﻣﻮ ﺍ ﻌﻠﻮﻣﺎ ﳉﻤﻊ ﺍ ﻌﻠﻮﻣﺎ ‪.‬‬
‫ﺍﻟﻨﻈﺎ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻟ ﺎﺋﺪ‪ .‬ﻓ ﻲ ﻞ‬ ‫ﺍﻟﱵ ﺗﻘﺪﻣﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺑﺎﺧﺘﻼ‬ ‫ﻧﻮﻋﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭ ﺘﻠ‬
‫ﺮﻭﺭﺓ ﺗﻮﺍﻓﺮ‬ ‫ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﺃ ﺎ ﻣﺜﻼ ﲢﻈ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺑ ﻴﺔ ﻛﺒﲑﺓ ﺇ ﺍ ﻳﺘ ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠ‬ ‫ﺍ‬ ‫ﺍ ﺘﻤﻌﺎ‬
‫ﺍﻻﻗﺘﺼﺎﺩ ﺍﻻﺷﺘﺮﺍﻛﻲ ﻳﺘ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻼﺀﻣﺔ ﻻﺣﺘﻴﺎﺟﺎ ﺍ ﺘ ﺪﻣﲔ ﻷﲢﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﻴﻨﻤﺎ ﺪ‬
‫ﺃﺣﻜﺎ ﺍ ﺮﺍﻗﺒﺔ ﺍ ﺮﻛﺰﻳﺔ‪.‬‬ ‫ﺍﻟﺪﻭﻟﺔ ﻭﻟ ﺮ‬ ‫ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻮﺟﻬﺔ ﻟﻠﺘ ﻄﻴ‬
‫ﻴﻠﻬﺎ ﻭ ﲢﻠﻴﻠﻬﺎ ﻓ ﻣﻦ ﺍﻷ ﻴﺔ‬ ‫ﺑﺘ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻫﻲ ﺍ ﺎﺩﺓ ﺍﻷﻭﻟﻴﺔ ﺍﻟﱵ ﻳﻘﻮ ﺍ ﺎ‬ ‫ﻭ ﺎ ﻛﺎﻧﺖ ﺍﻷﺣﺪﺍ‬
‫) ‪(4‬‬
‫ﺔ‪.‬‬ ‫ﺍﻟﻈﺮﻭ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﻤ‬ ‫ﻜﺎ ﺗﺒﻴﺎ ﻃﺒﻴﻌﺔ ﺗﻠﻚ ﺍﻷﺣﺪﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﺗ ﺮ ﺑﺼﻮﺭﺓ ﺃﻭ ﺑ ﺧﺮ‬
‫ﻳﺘﺮﺗ‬ ‫ﻣﻦ ﺃﻫ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﺗ ﺮ ﻋﻠ ﺧﺼﺎﺋﺺ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ‪ .‬ﺣﻴ‬ ‫ﻭﻳﻌﺘ ﺍﻟﺘ‬
‫ﻋﺪ ﻣﻼﺋﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻌﺪ ﻭﻓﻘﺎ ﻷ ﺎ ﺍﻟﺘﻜﻠ ﺔ ﺍﻟﺘﺎﺭ ﻴﺔ ﻟﺬﻟﻚ ﻛﺎ‬ ‫ﻋﻠ ﺗﺰﺍﻳﺪ ﻣﻌﺪﻻ ﺍﻟﺘ‬
‫ﺍﻟﱵ ﺗ ﺧﺬ ﺑﻌﲔ ﺍﻻﻋﺘﺒﺎﺭ‬ ‫ﻭﺍ ﻓﺼﺎ ﺍ ﺎ‬ ‫ﺍﻟﻘﻴﺎ‬ ‫ﻣﻦ ﺍﻟ ﺮﻭﺭﻱ ﺗﻄﻮﻳﺮ ﺍﻟﺒﺪﺍﺋﻞ ﺍ ﺎ ﺒﺔ ﺍﻷﺧﺮ ﻷ ﺮﺍ‬
‫)‪(5‬‬
‫ﺍﻷ ﻌﺎﺭ‪.‬‬ ‫ﺍﻟﺘ ﲑﺍ‬
‫)‪ (1‬ﻫﻨﺪﺭﻛ ﻦ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.108 .‬‬
‫)‪ (2‬ﺩﻭﺍﻧﺎﻟﺪ ﻛﻴ ﻮ ﻭﺟﲑﻱ ﲜﺎﻧﺖ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.25 ..‬‬
‫)‪ (3‬ﻫﻨﺪﺭﻛ ﻦ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪215 ..‬‬
‫)‪ (4‬ﺣ ﲔ ﺍﻟﻘﺎ ﻲ ﻭﻣﺎﻣﻮ ﲪﺪﺍ ‪ .‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪155 ..‬‬
‫ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ‪ .‬ﺃﻃﺮﻭﺣﺔ ﺍﻟﺪﻛﺘﻮﺭﺍﻩ ﺍﻟ ﲑ ﻣﻨﺸﻮﺭﺓ ‪.‬ﻛﻠﻴﺔ ﺍﻟﺘ ﺎﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ‪ .‬ﺟﺎﻣﻌﺔ‬ ‫)‪ (5‬ﳏﻤﺪ ﻌﻴﺪ ﺍ ﺎ ‪ (2002):‬ﺇﻃﺎﺭ ﻣﻘﺘﺮ ﻟﻮ ﻊ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ‬
‫ﺍ ﻜﻨﺪﺭﻳﺔ ﻣﺼﺮ‪.166 .‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻧ ﺒﺔ ‪ .%71.4‬ﻭ ﺑ ﻞ ﺍﻟ ﻴﺎ ﺎ ﺍﻟﻨﻘﺪﻳﺔ‬ ‫ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ ﻨﺔ ‪ 1994‬ﻻﻣ‬ ‫ﻭﺇ ﻣﻌﺪﻝ ﺍﻟﺘ‬

‫ﺇﱃ ‪ %30.3‬ﻨﺔ ‪ 1996‬ﺑﻴﻨﻤﺎ ﻭﺻﻞ ‪ %5.9‬ﻨﺔ‬ ‫ﻣﻌﺪﻝ ﺍﻟﺘ‬ ‫ﻭﺍ ﺎﻟﻴﺔ ﺍ ﺘﺸﺪﺩﺓ ﺍﻟﱵ ﻃﺒﻘﺘﻬﺎ ﺍﻟﻴﻤﻦ ﺍ‬
‫‪)1997‬ﻭﺯﺍﺭﺓ ﺍﻟﺘ ﻄﻴ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻟﻴﻤﻨﻴﺔ(‪.‬‬
‫ﻭﺻﻞ ﺇﱃ‬ ‫ﺍﻟﻴﻤﻦ ﻋﺎﺩ ﺇﱃ ﺍﻻﺭﺗ ﺎ ﻣﻦ ﺟﺪﻳﺪ ﺣﻴ‬ ‫ﺍ ﻭﻧﺔ ﺍﻷﺧﲑﺓ ﺃ ﻣﻌﺪﻝ ﺍﻟﺘ‬ ‫ﻭﻳﻼﺣ‬
‫‪ .%13.6‬ﻋﺎ ‪. 2003‬‬
‫ﺍﻟﻴﻤﻦ ﺗ ﺮ ﻋﻠ ﻣﻼﺀﻣﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻘﺪﻣﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫ﺎ ﺗﻘﺪ ﺃ ﻣﻌﺪﻻ ﺍﻟﺘ‬ ‫ﻭﻧ ﺘﻨﺘ‬
‫ﺍ ﺎﻟﻴﺔ ‪.‬‬
‫‪ -2-1-1-3‬ﺍﻟﻌـﻮﺍﻣﻞ ﺍﻟﺴـﻴﺎﺳﻴﺔ ‪:‬‬
‫ﺃ ﻻﺧﺘﻴﺎﺭ ﺍﻟ ﻴﺎ ﺔ ﺍ ﺎ ﺒﻴﺔ ﺃ ﺎﺭ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﺟﺘﻤﺎﻋﻴﺔ ﺑﻌ ﻬﺎ ﻳﻜﻮ ﺣﻘﻴﻘﻴﺎ ﻭﻷﺧﺮ ﻜﻦ ﺗﺼﻮﺭﻩ ﻋﻠ ﺃﻧﺔ‬
‫ﻭ ﻊ ﺃﻓ ﻞ‪ ,‬ﻛﻤﺎ ﻳﻌﺘﻘﺪ ﲑﻫ ﺃ‬ ‫ﻳﺼﺒ ﻮ‬ ‫ﻮ‬ ‫ﺍﻷﻓﺮﺍﺩ ﺃ‬ ‫ﻛﺬﻟﻚ‪ .‬ﻭ ﻛﻠﱵ ﺍ ﺎﻟﺘﲔ ﻳﻌﺘﻘﺪ ﺑﻌ‬
‫ﺍﻷﻓﺮﺍﺩ‬ ‫ﺎﻭﻝ ﺑﻌ‬ ‫ﻭ ﻊ ﺍ ﻮﺍﺀ ﻧﺘﻴ ﺔ ﻟﻠ ﻴﺎ ﺔ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻌﻴﻨﺔ‪ ,‬ﻭﻛﻨﺘﻴ ﺔ ﻟﺬﻟﻚ ﻮ‬ ‫ﻳﻜﻮﻧﻮ‬ ‫ﻮ‬
‫ﻋﻦ ﺍﻟ ﻴﺎ ﻴﺔ ﺍ ﻼﺋﻤﺔ ﺃﻭ ﺍ ﺎﻓﻈﺔ ﻋﻠﻴﻬﺎ ﻋﻨﺪ ﻣﺎ ﺗﻜﻮ ﻣﻨﻄﻘﻴﺔ‪.‬‬ ‫ﺍﻟﺒ‬
‫ﺍﻟﻘﻮﻣﻴﺔ ﺃﻭ ﻣﻊ‬ ‫ﻣﺪ ﺗﻮﺍﻓﻘﻬﺎ ﻣﻊ ﺍﻷﻫﺪﺍ‬ ‫ﺍ ﻜﻮﻣﻴﺔ ﺇﱃ ﺍﻟ ﻴﺎ ﺔ ﺍ ﺎ ﺒﻴﺔ ﻣﻦ ﺣﻴ‬ ‫ﻭﻗﺪ ﺗﻨﻈﺮ ﺍﳉﻬﺎ‬
‫ﺃﻋﺪﺍﺩ ﺍﻟ ﻴﺎ ﺎ ﻭﺍ ﺟﺮﺍﺀﺍ ﺍ ﺎ ﺒﻴﺔ ‪.(1).‬‬ ‫ﺍﻷﻫﺪﺍ ﺍ ﻌﻨﻴﺔ ﺬﻩ ﺍﳉﻬﺎ ‪ ,‬ﻭﻫﺬﺍ ﻫﻮ ﺒ ﺍﻟﺘﺪﺧﻞ ﺍﻟ ﻴﺎ ﻲ‬
‫ﻛﻤﺎ ﺇ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟ ﻴﺎ ﻴﺔ ﻟﺒﻴ ﺔ ﺍ ﺎ ﺒﺔ ﺎ ﺗ ﲑ ﻛﺒﲑ ﻋﻠ ﺍ ﻴﺎﻛﻞ ﻭﺍﻟﻌﻤﻠﻴﺎ ﺍ ﺎ ﺒﻴﺔ ﻷ ﺎ ﺗﻠﺰ ﲢﺪﻳﺪ‬
‫ﺍﻻﺣﺘﻴﺎﺟﺎ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻟﻠﻤ ﺘ ﺪﻣﲔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺘﻼﺀ ﻣﻊ ﺍﻷﻭ ﺎ ﺍﻟ ﻴﺎ ﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﺃﻧﺘﺎ ﻭﺗﻮﺯﻳﻊ ﺍ ﻌﻠﻮﻣﺎ ‪,‬ﻭﻋﻠ‬ ‫ﻋﻠﻴﻬﺎ ﻭﺟﻬﺔ ﻧﻈﺮ ﻓ ﺔ ﻣﻌﻴﻨﺔ ﻣﻦ ﺍ ﺘ ﺪﻣﲔ‬ ‫ﻟﻜﻞ ﺑﻠﺪ ﻣﻦ ﺍﻟﺒﻠﺪﺍ ﺍﻟﱵ ﺗ ﻠ‬
‫ﻮ ﲢﻘﻴ ﻫﺬﻩ ﺍﻻﺣﺘﻴﺎﺟﺎ ﲝﻴ ﻳﺘ ﺍﻟﻘ ﺎﺀ‬ ‫ﺍ ﻨﺸ ﺓ ﻭﺍ ﻬﻨﺔ ﺗﻘﻊ ﻣ ﻮﻟﻴﺔ ﺗﻮﺟﻴﻬﻪ ﻭﺗﻄﻮﻳﺮ ﺇﻣﻜﺎﻧﻴﺘﻬ ﻭﻗﺪﺭﺍ‬
‫)‪(2‬‬
‫ﻋﻠ ﺃﻱ ﺗﻌﺎﺭ ﺑﲔ ﻣﺎ ﻫﻮ ﻣﻄﻠﻮﺏ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﻭﺑﲔ ﻣﺎ ﻫﻮ ﻜﻦ ﺍﻟﺘ ﻘﻴ ‪.‬‬
‫ﻭ ﺍ ﺗ ﺮ ﺍﻷﻃﺮﺍ ﺍ ﺘﻌﺪﺩﺓ ﺑﻨﺎﺗ ﺍﻟﻌﻤﻞ ﺍ ﺎ ﻗﺪ ﺩﻓﻌﻬﺎ ﺇﱃ ﺍﻟﺘ ﲑ ﻋﻤﻠﻴﺔ ﺇﻋﺪﺍﺩ ﻭﻭ ﻊ ﻭﺗﺒ ﺍ ﻌﺎﻳﲑ‬
‫)‪(3‬‬
‫ﺍ ﺎ ﺒﻴﺔ ﻛﻮ ﺎ ﲢﻜ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻋﻤﻠﻴﱵ ﺍﻟﻘﻴﺎ ﻭﺍ ﻓﺼﺎ ﺍ ﺎ ‪.‬‬
‫ﻴﺎ ﻲ‪ .‬ﻭﻗﺪ‬ ‫ﻭ ﻳ ﻛﺪ ﻫﻮﺭ ﺮﺍ ﺑﺎ ﻭ ﻊ ﻭﺇﻧﺸﺎﺀ ﺍ ﻌﺎﻳﲑ ﺍ ﺎ ﺒﻴﺔ ﻫﻮ ﺑﺎﻟﺪﺭﺟﺔ ﺍﻷﻭﱃ ﻧﺘﺎﺟﺎ ﻟﺘﺼﺮ‬
‫ﺃﻛﺪ ﻟﻚ ﺑﺼﻮﺭﺓ ﺃﻛﺜﺮ ﻭ ﻮ ﺗﻘﺮﻳﺮ ﳉﻨﺔ ﺗﺎﺑﻌﺔ ﻠ ﺍﻟﺸﻴﻮ ﺍﻷﻣﺮﻳﻜﻲ ﻋﺎ ‪ 1996‬ﻋﺮ ﺑﺎ‬
‫ﺗﻘﺮﻳﺮ ‪ Metcais Report‬ﺑﻌﻨﻮﺍ ‪The Accounting Establishment‬ﻭﺍﻟﺬﻱ ﺍﻧﺘﻘﺪ ﺎﺭ ﺔ ﺍﻟﺮﻗﺎﺑﺔ ﻣﻦ‬

‫‪225‬‬ ‫ﻛﺮﻩ‪..‬‬ ‫)‪ (1‬ﻫﻨﺪﺭﻛ ﻦ ﻣﺮﺟﻊ ﺒ‬

‫ﳏﻤﻮﺩ ﺟﺮﻋﻮ ‪ (2001):‬ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ‪ .‬ﻣ ﺔ ﺍﻟﻮﺭﺍ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪42 .‬‬ ‫)‪ (2‬ﻳﻮ‬
‫‪49‬‬ ‫)‪ (3‬ﳏﻤﺪ ﺍﲪﺪ ﺍﻟﻌﻈﻤﺔ ﻭﻳﻮ ﻋﻮ ﺍﻟﻌﺪ ‪ (1986):‬ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ‪ .‬ﺍ ﺍﻟ ﻼ ﻞ‪ .‬ﺍﻟﻜﻮﻳﺖ ‪, 6‬ﺍ ﻠﺪ ﺍﻟﺜﺎﱐ‪.‬‬

‫‪66‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﻋﲔ ﺍﻻﻋﺘﺒﺎﺭ ﺍ ﺼﺎ‬ ‫ﻃﺮ ﻭﺍﺣﺪ ﻋﻠ ﻭ ﻊ ﺍ ﻌﺎﻳﲑ ﻭﺃﻛﺪ ﺮﻭﺭﺓ ﺇ ﺎﺩ ﻫﻴ ﺔ ﺍﲢﺎﺩﻳﺔ ﻟﻮ ﻊ ﺍ ﻌﺎﻳﲑ ﺗ ﺧﺬ‬
‫)‪(1‬‬
‫ﺍ ﺘﻌﺪﺩﺓ ﻟ ﻃﺮ ﺍ ﺘ ﻴﺪﺓ ﻣﻨﻬﺎ ﺩﻭ ﲢﻴﺰ‪.‬‬
‫ﻭﻳﻌﺘ ﺇﻋﺪﺍﺩ ﺍﻟ ﻴﺎ ﺎ ﺍ ﺎ ﺒﻴﺔ ﻻ ﺘﻠ ﺟﻮﻫﺮﻳﺎ ﻋﻦ ﺍﻟ ﻴﺎ ﺎ ﺍ ﺎﺻﺔ ﺑ ﻋﺪﺍﺩ ﺍ ﺣﺼﺎﺋﻴﺎ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ,‬ﻭﻫﻮ ﺑﺎﻟﺪﺭﺟﺔ ﺍﻷﻭﱃ ﻋﻤﻼ ﻓﻨﻴﺎ‪,‬ﻭ ﺍﻟﺘﺮﻛﻴﺰ ﺃﻭﻻ ﻋﻠ ﺍ ﺼﻮﻝ ﻋﻠﻲ ﺩﻗﺔ ﺍﻟﻌﺮ ﻭﺍ ﻓﺼﺎ ﻋﻦ‬
‫)‪(2‬‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻼﺋﻤﺔ ﻭ ﺃ ﺗﺘ ﳏﺎﻭﻟﺔ ﺻﺎﺩﻗﺔ ﻟﺘ ﻘﻴ ﺍ ﻴﺎﺩ ﻓﻴﻤﺎ ﻳﺘﻌﻠ ﺑﺎﻟﻨﺘﺎﺋ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ‪.‬‬
‫ﻭﻗﺪ ﺃ ﻬﺮ ﺍﻟﺪﺭﺍ ﺔ ﺍﻟﱵ ﻗﺎ ﻬﺑﺎ ) ‪. .‬ﺍ ﺎ ‪ (3)(2002,‬ﺃ ﻣﺎﻟﻜﻲ ﺍﻟﻮﺣﺪﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳉﻤﻬﻮﺭﻳﺔ‬
‫ﺍﻟﻴﻤﻨﻴﺔ ‪ -‬ﺍﻟﺪﻭﻟﺔ ﻭﺍﻟﻘﻄﺎ ﺍﻟﻌﺎﺋﻠﻲ ﻭﺍ ﺎ – ﻗﺪ ﺗﻮﺍﻓﺮ ﻟﺪﻳﻬ ﻗﺪﺭﺓ ﻛﺒﲑﻩ ﻋﻠ ﺍ ﺼﻮﻝ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍ ﺘﻌﻠﻘﺔ ﺑﺎﻟﻮﺣﺪﺍ ﺎ ﺃﺩ ﺇ ﺍ ﺎ ﺩﺭﺟﺔ ﻣﺘﻄﻠﺒﺎ ﺍ ﻓﺼﺎ ﺍﻟﻌﺎ ﻭﺍﻟﻌﺮ ﺍﻟﻌﺎﺩﻝ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻋﺪ‬
‫ﺗﻄﻮﻳﺮ ﺎﺭ ﺔ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ ﻋﻠﻲ ﺍﻟﻨ ﻮ ﺍﻟ ﺎﺋﺪ ﺍﻟﺪﻭﻝ ﺍﻟﱵ ﻳ ﻮﺩ ﻓﻴﻬﺎ ﺍ ﻠﻜﻴﺔ ﺍﻟﻌﺎﻣﺔ ‪.‬‬
‫‪-3-1-1-3‬ﺍﻟﻌـﻮﺍﻣﻞ ﺍﻻﺟﺘــﻤﺎﻋﻴﺔ‪:‬‬
‫ﺗﺘ ﺮ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺑﺒﻌ ﺍﻟﻘﻴ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻣﺜﻞ ﺍ ﺎﻩ ﺍ ﺘﻤﻊ ﻮ ﺍﻻﻫﺘﻤﺎ‬
‫ﺑﺎﻟ ﺮﻳﺔ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻭﺍﻟﻮﻗﺖ ﺍ ‪ ..‬ﻓﺎﻟﺘﻮﺟﻪ ﻮ ﺍﻟ ﺮﻳﺔ ﻳ ﺮ ﻋﻠﻲ ﻋﻤﻠﻴﺔ ﻤﻴﻊ ﻭﻧﺸﺮ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺃﻣﺎ‬
‫ﻗﻴﻤﺔ ﺍﻟﻮﻗﺖ ﻓﻨ ﺪ ﺃ ﺍﻟﺪﻭﻟﺔ ﺍﻟﱵ ﺗﻌﻄﻲ ﻗﻴﻤﺔ ﺃﻋﻼ ﻟﻠﻮﻗﺖ ﺘ ﺑﻘﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﻭﺗﻌﺪ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺎﻟﻴﺔ ﺧﻼﻝ ﻓﺘﺮﺍ‬
‫ﻣﺎﻟﻴﺔ ﻣﺘﻘﺎﺭﺑﺔ‪ ,‬ﺭﺑﻊ ﻨﻮﻳﺔ ﻣﺜﻼ‪ ,‬ﻭ ﺍﻟﻌﻜ ﺑﺎﻟﻨ ﺒﺔ ﻟﺪﻭﻝ ﺍﻟﱵ ﻻ ﺗﻌﻄﻲ ﻟﻠﻮﻗﺖ ﺃ ﻴﺔ ﺘ ﺑﻘﺎﺋﻤﺔ ﺍ ﺮﻛﺰ ﺍ ﺎ‬
‫) ‪(4‬‬
‫ﻓﻘ ‪.‬‬
‫ﺍﻟﻮﻗﺖ‬ ‫ﺍﻟ ﻨﻴﺔ ﺇﻻ ﺃ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬ ‫ﺃ ﺍ ﺎ ﺒﺔ ﺑﻘﻴﺖ ﻭﻗﺘﺎ ﻃﻮﻳﻼ ﺘ ﺑﺎﳉﻮﺍﻧ‬ ‫ﻭﻋﻠ ﺍﻟﺮ‬
‫ﻋﻠﻲ‬ ‫ﺘ ﺍﻟﺒﻌﺪ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻟﻠﻤ ﺎ ﺒﺔ ﺃﻧﺔ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺣﻴ‬ ‫ﺎ ﺻﺪﺍﻫﺎ ﻋﻠ ﺍﻟﺘﻄﺒﻴﻘﺎ‬ ‫ﺍ ﺎ ﺮ ﺃﺻﺒ‬
‫ﺍ ﺘﻤﻊ ﻭﻋﺪ ﺍﻟﺘ ﻴﺰ ﺇﱃ ﻓ ﺔ ﻣﻦ‬ ‫ﺍ ﻓﺼﺎ ﺍﻟﺸﺎﻣﻞ ﻋﻦ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺗ ﻲ ﺑﺎﺣﺘﻴﺎﺟﺎ ﻛﺎﻓﺔ ﺍﻟ ﺎ‬ ‫ﺍ ﺎ‬
‫ﻭﻋﺪﺍﻟﺔ ﺍﻟﺘﻮﺯﻳﻊ ﻟﻠﻤﻨﺎﻓﻊ ﺑﲔ‬ ‫ﻷ ﻫﺬﺍ ﻳ ﺮ ﻋﻠﻲ ﻋﺪﺍﻟﺔ ﺍ ﻓﺼﺎ ﺍ ﺎ‬ ‫ﺍ ﺘ ﺪﻣﲔ ﻋﻠﻲ ﺣ ﺎﺏ ﻓ ﺔ ﺃﺧﺮ‬
‫ﻛﺎﻓﺔ ﺍﻟ ﺎ ﺍ ﻜﻮﻧﺔ ﻟﻠﻤ ﺘﻤﻊ‪.‬‬
‫ﻮ ﺟﺎ ﳏﺎ ﺒﻴﺎ‬ ‫ﻭﺍﻟﱵ ﺗﺘﻄﻠ‬ ‫ﻛﻤﺎ ﺗﻌﺘ ﺍ ﺎ ﺒﺔ ﻋﻦ ﺍ ﻮﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺃﺣﺪ ﻣﺮﺍﺣﻞ ﺍﻟﺘﻄﻮﻳﺮ ﺍ ﺎ‬
‫ﺍ ﺎ ﺒﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﺘﻮ ﻊ‬ ‫ﻮ‬ ‫ﺍﻟﺰﻣﺎ ﻭﺍ ﻜﺎ ﻭﻳﺘﻄﻠ‬ ‫ﻣﻦ ﺍﻟﻘﻴ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟ ﺎﺋﺪﺓ‬ ‫ﻣﺒﻨﻴﺎ ﻋﻠﻲ ﺃ‬

‫ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ‪ .1 .‬ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ‬ ‫ﺍ ﻌﺎﺻﺮ ﻣﻦ ﺍ ﺒﺎﺩ ﺇﱃ ﺍ ﻌﺎﻳﲑ ‪ :‬ﺩﺭﺍ ﺔ ﻣﻌﻤﻘﺔ‬ ‫ﺍ ﺎ‬ ‫)‪ (1‬ﺭ ﻮﺍ ﺣﻠﻮﺓ ﺣﻨﺎ ‪ (2001):‬ﺍﻟﻨﻤﻮ‬
‫ﺍﻷﺭﺩ ‪119 .‬‬
‫)‪ (2‬ﻫﻨﺪﺭﻛ ﻦ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪226 .‬‬
‫)‪(3‬‬
‫‪160‬‬ ‫ﻛﺮﻩ ‪,‬‬ ‫ﻣﺮﺟﻊ ﺒ‬ ‫ﳏﻤﺪ ﻌﻴﺪ ﺍ ﺎ‬
‫ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ‪ .‬ﺃﻃﺮﻭﺣﺔ ﺍﻟﺪﻛﺘﻮﺭﺍﻩ ﲑ‬ ‫ﻣﺪ ﺍ ﺘ ﺪﺍﻣﻬﺎ ﻭﻣﻼﺋﻤﺘﻬﺎ ﻟﻠﺘﻄﺒﻴ‬ ‫)‪ (4‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ‪ (1998):‬ﺍ ﻌﺎﻳﺮ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﺩﺭﺍ ﺔ‬
‫ﻣﻨﺸﻮﺭﺓ‪ .‬ﻛﻠﻴﺔ ﺍ ﺩﺍﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ ﺟﺎﻣﻌﺔ ﺍ ﺘﻨﺼﺮﻩ ﺑ ﺪﺍﺩ‪42 .‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺗﺘﻤﺜﻞ ﻫﺬﻩ ﺍ ﺎﺭ ﺍ ﺎﺭﺟﻴﺔ‬ ‫ﺘﺪ ﻟﻴﺸﻤﻞ ﺍ ﺎﺭ ﺍ ﺎﺭﺟﻴﺔ ﻟﺘﺼﺮﻓﺎ‬ ‫ﲝﻴ‬ ‫ﺍﻟﻘﻴﺎ ﺍ ﺎ‬
‫) ‪(1‬‬
‫ﻓﻴﻤﺎ ﻳﻌﺮ ﺑﺎﻟﺘﻜﻠ ﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺃﻭ ﺍﻟﻌﺎﺋﺪ ﺍﻻﺟﺘﻤﺎﻋﻲ ‪.‬‬
‫‪ -4-1-1-3‬ﺍﻟﻌـﻮﺍﻣﻞ ﺍﻟﻘــﺎﻧﻮﻧﻴﺔ‪:‬‬
‫ﻣﻨﻬ ﻴﺘﻬﺎ ﺃﻭ ﺗﻄﺒﻴﻘﺎ ﺎ ﺍ ﺎ ﺒﻴﺔ ﺑﺸﺪﺓ ﺑﺎ ﻨﻈﻤﺎ ﺍ ﺮﺗﺒﻄﺔ ﺑﻘﻮﺍﻧﲔ ﺍﻟﺸﺮﻛﺎ‬ ‫ﺗﺘ ﺮ ﺍ ﻤﺎﺭ ﺔ ﺍ ﺎ ﺒﻴﺔ ﻮﺍﺀ‬
‫ﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﺍﻷﺧﺮ ‪ .‬ﻭﻻﺷﻚ ﺇ ﺗﻠﻚ ﺍﻟﺘﺸﺮﻳﻌﺎ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻗﺪ ﺯﺍﺩ‬ ‫ﻭﺍﻟﺘﺸﺮﻳﻌﺎ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺍﻟ ﺮﻳﺒﻴﺔ ﻭﺍ ﻘﺎﻳﻴ‬
‫ﻴﺎﺏ ﺍ ﻘﺎﻳﻴ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺍﻟﺘﺸﺮﻳﻌﺎ ﺃﻭ ﺍﻟﺘﻤ ﻚ‬ ‫ﻣﻦ ﺃﻣﻜﺎﻧﻴﺔ ﻣﻘﺎﺭﻧﺔ ﻭﻣﻨ ﻌﺔ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﻭﻻ ﻳﻌﺘ‬
‫ﻭﺍﻻﻟﺘﺰﺍ ﺍﻟﺪﻗﻴ ﻬﺑﺎﺀ ﺃﻣﺮﺍ ﻣﺮ ﻮﺑﺎ ﻓﻴﻪ ﻭﻳﻌﺘﻤﺪ ﻟﻚ ﻋﻠ ﻣﺮﺍﺣﻞ ﺍﻟﺘﻄﻮﺭ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺟﺘﻤﺎﻋﻲ ﺍ ﻮﺟﻮﺩﺓ‬
‫)‪(2‬‬
‫ﻤﻮﻋﺔ ﺍﻟﺪﻭﻝ ﺍ ﺘﻠ ﺔ ﺍﻟﺘﺸﺮﻳﻌﺎ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪.‬‬
‫ﻭﻛﻤﺎ ﺃ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺃ ﻬﺎ ﻤﻮﻋﺔ ﺍﻷﻧﻈﻤﺔ ﻭﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺗ ﺮ ﺑﺸﻜﻞ ﻣﺒﺎﺷﺮ ﻭ ﲑ ﻣﺒﺎﺷﺮ ﻋﻠ‬
‫ﺍ ﺎ ﺔ ﺍﻟﱵ ﺗﺘﻤﻴﺰ ﺑﺎﻧ ﺼﺎﻝ‬ ‫ﺎﺭ ﺘﻬﺎ ﺧﺼﻮﺻﺎ ﻣﻊ ﻬﻮﺭ ﺍﻟﺸﺮﻛﺎ‬ ‫ﻋﻠ‬ ‫ﻣﻬﻨﺔ ﺍ ﺎ ﺒﺔ ﻭﺍﻟﺮﻗﺎﺑﺔ ﻭﺍﻷﺷﺮﺍ‬
‫ﺍ ﻠﻜﻴﺔ ﻋﻦ ﺍ ﺩﺍﺭﺓ ﺎ ﺃﺩ ﺧ ﻮﻋﻬﺎ ﺇ ﺍﻟﺘﺸﺮﻳﻌﺎ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺍﻟ ﺮﻳﺒﻴﺔ ﻣﻨﺬ ﺑﺪﺍﺀ ﺗﻜﻮﻳﻨﻬﺎ ﺣ ﺗﺼ ﻴﺘﻬﺎ ﻭﻫﺬﺍ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭ ﻟﻚ ﻬﺑﺪ ﺇ ﺎﻓﺔ ﻧﻮ ﻣﻦ ﺍﻟﺜﻘﺔ‬ ‫ﻳﻨﻌﻜ ﻋﻠ ﺍﻟﻜﻴ ﻴﺔ ﺍﻟﱵ ﺗﻌﺪ ﻬﺑﺎﺀ ﺍ ﻌﻠﻮﻣﺎ ﻭﻛﻴ ﻴﺔ ﻋﺮ ﻬﺎ‬
‫ﺇﻋﺪﺍﺩﻫﺎ ﻭﺗﻘﺪ ﻬﺎ‬ ‫ﻭ ﻜﻦ ﺍﻟﻘﻮﻝ ﺃ ﺍﻟﻘﻮﺍﻋﺪ ﺍ ﻠﺰﻣﺔ ﺑﺘﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ‬ ‫ﻟﻠﻤ ﺘ ﺪﻣﲔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫ﻫﻲ ﺍﺣﺪ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍﻟﱵ ﺗﺘ ﺮ ﻬﺑﺎﺀ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ )‪.(3‬‬
‫ﻭﻛﻤﺎ ﺃﻛﺪ )ﺍﻟﺼﻴ ‪ (4)(1998,‬ﺃ ﻗﺎﻧﻮ ﺍﻟﺸﺮﻛﺎ ﻭ ﻗﺎﻧﻮ ﺍ ﺎ ﺒﲔ ﺍﻟﻘﺎﻧﻮﻧﲔ ﻳﻌﺪ ﺍﻛ ﺗ ﲑ ﻋﻠ ﻋﻤﻠﻴﺔ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭ ﺍ ﺮﺗﺒﺔ ﺍﻟﺜﺎﻧﻴﺔ ﺗ ﰐ ﻮ ﺍﻟﺒﻮﺭﺻﺔ ﻭﺍﻟﻨﻈﺎ ﺍﻟ ﺮﻳ ‪.‬‬ ‫ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬

‫ﺪﺩ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﺘ ﺼﻴﻠﻴﺔ‬ ‫ﺭﻗ )‪ (22‬ﻟ ﻨﺔ ‪1997‬‬ ‫ﺃﻣﺎ ﺑﺎﻟﻨ ﺒﺔ ﻟﻠ ﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ ﻓ ﻗﺎﻧﻮ ﺍﻟﺸﺮﻛﺎ‬
‫ﺍ ﺘﻄﻠﺒﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻌﺎﻣﺔ‪ ,‬ﻓ ﻼ ﻋﻦ‬ ‫ﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺗﻘﺪ ﻬﺎ ﻟﻠﻤ ﺘ ﺪﻣﲔ ﺎ‪ ,‬ﻭﺇ ﺎ ﺍﻛﺘ ﻲ ﺑﺘ ﺪﻳﺪ ﺑﻌ‬
‫ﺍ ﻮﺣﺪ ﺍﻟﺬﻱ ﺻﺪﺭ ﻋﺎ ‪ 1978‬ﻳﻨﻈ ﻋﻤﻠﻴﺔ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭ ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ‬ ‫ﻟﻚ ﻓ ﺍﻟﻨﻈﺎ ﺍ ﺎ‬
‫) ‪(5‬‬
‫ﺎ ﺍﻟﻘﻄﺎﻋﲔ ﺍﻟﻌﺎ ﻭﺍ ﺘﻠ ‪.‬‬ ‫ﺷﺮﻛﺎ ﻭﻣ‬

‫‪.28-27‬‬ ‫ﻛﺮﻩ‪.‬‬‫ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ﻣﺮﺟﻊ ﺒ‬ ‫)‪(1‬‬

‫ﺃﻣﲔ ﺍﻟ ﻴﺪ ﻟﻄ ﻲ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪18 .‬‬ ‫)‪(2‬‬

‫‪.‬ﺍ ﻤﻠﻜﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟ ﻌﻮﺩﻳﺔ ‪28 :‬‬ ‫ﳏﻤﻮﺩ ﺇﺑﺮﺍﻫﻴ ﻋﺒﺪ ﺍﻟ ﻼ ﺗﺮﻛﻲ‪ (1993):‬ﲢﻠﻴﻞ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪ .‬ﺷ ﻭ ﺍ ﻜﺎﺗ ﺟﺎﻣﻌﺔ ﺍ ﻠﻚ ﻌﻮﺩ ﺍﻟﺮﻳﺎ‬ ‫)‪(3‬‬

‫ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪81:‬‬ ‫)‪(4‬‬

‫ﳏﻤﺪ ﻌﻴﺪ ﺍ ﺎ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.161 .‬‬ ‫)‪(5‬‬

‫‪68‬‬
‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ -5-1-1-3‬ﺍﻟﻌـﻮﺍﻣﻞ ﺍﻟ ــﻘﺎﻓﻴﺔ ‪:‬‬

‫ﻱ ﺑﻠﺪ ﻛﻠﻤﺎ ﺗ ﲑ ﺃﻳ ﺎ ﺍ ﻴﻜﻞ ﻭﺍﻟﻨﻈ ﺍﻟﻌﻤﻠﻴﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍﳉﺪﻳﺮ ﺑﺎﻟﺬﻛﺮ ﺃﻧﺔ ﻛﻠﻤﺎ ﺗ ﲑ ﺍ ﺘﻮ ﺍﻟﺜﻘﺎ‬
‫ﻭﻣﻦ ﺃﻫ ﻫﺬﻩ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﺜﻘﺎﻓﻴﺔ ﺍ ﺘﻮ ﺍﻟﺘﻌﻠﻴﻤﻲ ﻭﻭ ﻊ ﺍ ﻨﻈﻤﺎ ﺍ ﻬﻨﻴﺔ ﺇ ﺍ ﻳﻌﺪ ﺍ ﺘﻮ ﺍﻟﺘﻌﻠﻴﻤﻲ ﺃﺣﺪ ﺍﻟﻌﻮﺍﻣﻞ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫ﺎ ﺒﻴﺔ‬ ‫ﺍ ﻤﺎﺭ ﺔ ﺍ ﺎ ﺒﻴﺔ ﻭﺍﻟﺘﺪﻗﻴ ﺑﺸﻜﻞ ﻋﺎ ﻭﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺒﻴ ﻴﺔ ﺍﻟﱵ ﺗ ﺮ‬
‫ﻋﻠ ﺍﻷ ﻠﺒﻴﺔ ﻣﻦ‬ ‫ﻓﺎﻟﺒﻠﺪﺍ ﺍﻟﱵ ﺗﻌﺎﱐ ﻣﻦ ﺗﺪﱐ ﺍ ﺘﻮ ﺍﻟﺘﻌﻠﻴﻤﻲ ﻓﻴﻬﺎ ﻳﺼﺒ ﻣﻦ ﺍﻟﺼﻌ‬ ‫ﺍ ﺎﻟﻴﺔ ﺑﺸﻜﻞ ﺧﺎ‬
‫ﺍﻟﺒﻠﺪﺍ‬ ‫ﺃﲢﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺍ ﺘﻠ ﺔ ﻭﻋﻠ ﺍﻟﻌﻜ‬ ‫ﺍﻟﻨﺎ ﻓﻬ ﻭﺍ ﺘﻴﻌﺎﺏ ﳏﺘﻮﻳﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺍ ﺘ ﺪﺍﻣﻬﺎ‬
‫ﺃﻧﺸﺎﺀ‬ ‫ﺘﻮ ﺗﻌﻠﻴﻤﻲ ﺃﻓ ﻞ ﻭﻛﺬﻟﻚ ﺑﺎﻟﻨ ﺒﺔ ﻟﻮ ﻊ ﺍ ﻨﻈﻤﺎ ﺍ ﻬﻨﻴﺔ ﻓ ﻲ ﺍﻟﺪﻭﻝ ﺍﻟﱵ ﺎ ﺍﻟ ﺒ‬ ‫ﺍﻟﱵ ﲢﻈ‬
‫ﺍﻫﺘﻤﺎﻣﺎ ﻣﺘﺰﺍﻳﺪ‬ ‫ﻣﻬﻨﻴﺔ ﺗﺘﻮ ﺗﻄﻮﻳﺮ ﻭﺗﻨﻈﻴ ﺍ ﻤﺎﺭ ﺔ ﺍ ﺎ ﺒﻴﺔ ﻓﻴﻬﺎ ﺗﻮ ﻫﺬﻩ ﺍ ﻨﻈﻤﺎ‬ ‫ﻭﲨﻌﻴﺎ‬ ‫ﺍﲢﺎﺩﺍ‬
‫ﺍﻟﺘ ﲑﺍ ﻋﻠ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻘﺪﻣﺔ ﻣﻦ ﺧﻼﻝ‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﺎ ﺮ ﻭ ﺪ ﺇ ﻫﺬﻩ ﺍ ﻨﻈﻤﺎ ﺗﻠﻌ ﺩﻭﺭﺍ ﻛﺒﲑﺍ‬
‫)‪(1‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ‪.‬‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻦ‬ ‫ﺗﻌﺰﻳﺰ ﻛ ﺎﺀﺓ ﻭ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬ ‫ﺩﻭﺭ ﺍ ﻨﻈﻤﺎ ﺍ ﻬﻨﻴﺔ‬ ‫ﻭﻛﻤﺎ ﻳﺘ‬
‫)‪(2‬‬
‫ﺧﻼﻝ ﺍﻷﻫﺪﺍ ﺍﻟﱵ ﺗ ﻌﻲ ﻟﺘ ﻘﻴﻘﻬﺎ ﻭ ﻣﻨﻬﺎ‪:‬‬
‫ﻧﺸﺮ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﻻ‬ ‫ﺎﺭ ﻬﺎ ﺃﺩﺍﺭﺓ ﺍﻟﺸﺮﻛﺔ ﻬﺑﺪ‬ ‫‪ .1‬ﲪﺎﻳﺔ ﻭﺩﻋ ﺍ ﺎ ﺒﲔ ﺪ ﺍﻟ ﻮﻃﺎ ﺍﻟﱵ ﻜﻦ ﺃ‬
‫ﺗﻈﻬﺮ ﺍﻟﺼﻮﺭﺓ ﺍ ﻘﻴﻘﻴﺔ ﻮﺍﻗﻊ ﺍﻟﺸﺮﻛﺔ ﻭﺇ ﻬﺎﺭﻫﺎ ﺑ ﺣ ﻦ ﺎ ﻫﻲ ﻋﻠﻴﺔ ‪.‬‬
‫ﻭﺍﻟﺘ ﻫﻴﻞ ﺍﻟﻌﻠﻤﻲ ﻭﺍﻟﻌﻤﻠﻲ‬ ‫ﺍﻟﻌﻠﻤﻴﺔ ﻭ ﺍﻟﺘﺪﺭﻳ‬ ‫‪ .2‬ﺗﻄﻮﻳﺮ ﺍ ﻌﺮﻓﺔ ﺍﻟﺜﻘﺎﻓﻴﺔ ﺍ ﺎ ﺒﻴﺔ ﻋﻦ ﻃﺮﻳ ﺍﻟﻨﺪﻭﺍ‬
‫ﻮﺍﺟﻬﺔ ﺍ ﺸﺎﻛﻞ ﺍ ﻬﻨﻴﺔ ﺍﻟﻮﺍﻗﻊ ﺍﻟﻌﻤﻠﻲ‪.‬‬ ‫ﻟﻠﻤ ﺎ ﻭﺇﺻﺪﺍﺭ ﺍﻟﺘﻌﻠﻴﻤﺎ ﺍ ﻬﻨﻴﺔ ﻟﻠﻤ ﺎ‬
‫‪ .3‬ﳏﺎﻭﻟﺔ ﺇﻧﺸﺎﺀ ﻭﻭ ﻊ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍ ﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ ﻋﺎﻣﺎ ﻭ ﻟﻚ ﺎﻭﻟﺔ ﻜﲔ ﺍ ﻬﻨﻴﲔ ﻣﻦ ﺍﻻﻫﺘﻤﺎ ﻬﺑﺎﺀ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻊ ﻣﺘﻄﻠﺒﺎ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﺒﻠﺪﺍ ﺍﻷﺧﺮ ﺍ ﺘﻠ ﺔ ﺍﻷﻛﺜﺮ ﺍﻫﺘﻤﺎﻣﺎ‬ ‫ﻷﺟﻞ ﲢﻘﻴ ﺍﺗ ﺎ‬
‫)‪(3‬‬
‫ﺘﻄﻠﺒﺎ ﺍﻟﻌﺮ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﻼﺋﻤﺔ ﺘ ﺪﻣﻲ ﺗﻠﻚ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪.‬‬
‫ﻭﺑﺎﻟﻨ ﺒﺔ ﻟﻠ ﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ ﻜﻦ ﺍﻟﻘﻮﻝ ﺑ ﺎ ﺗﻨﺘﻤﻲ ﺇ ﺍ ﺘﻤﻌﺎ ﺍﻟﱵ ﺗ ﻞ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻋﻠ ﺍﻟﺮﻗﺎﺑﺔ‬
‫ﻭﺍﻟ ﺮﻳﺔ ﺍﻟﻘﻴﺎ ﻭﺍ ﻓﺼﺎ‬ ‫ﺍ ﻬﻨﻴﺔ ﻭﺍﱃ ﺗﻮﺣﻴﺪ ﺇﺟﺮﺍﺀﺍ ﺍﻟﻘﻴﺎ ﻭﺍ ﻓﺼﺎ ﺍ ﺎ ‪,‬ﻭﺍﱃ ﺗ ﻴﻞ ﺍﻟﺘ‬
‫ﺍ ﺎ ﻋﻠ ﺍﻟﺘﻮﺍ ﻭ ﺗﺘﺮﺗ ﻋﻠ ﺍﻧﺘﺸﺎﺭ ﻫﺬﻩ ﺍﻟﻘﻴ ﺍﻟﺜﻘﺎﻓﻴﺔ ﻟﻠﻤ ﺎ ﺒﻴﺔ ﺍ ﺘﻤﻊ ﺍﻟﻴﻤ ﺮﻭﺭﺓ ﻗﻴﺎ ﺍﻟﺪﻭﻟﺔ‬
‫)‪(4‬‬
‫ﺑﺪﻭﺭ ﺭﺋﻴ ﻲ ﻭ ﻊ ﻭ ﺗﻄﻮﻳﺮ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺎﻟﻴﺔ‪.‬‬

‫‪165‬‬ ‫‪ 28‬ﻭ‬ ‫)‪ (4) (1‬ﳏﻤﺪ ﻌﻴﺪ ﺍ ﺎ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‬

‫)‪ (2‬ﺭ ﻮﺍ ﺣﻠﻮﺓ ﺣﻨﺎ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪96 .‬‬
‫)‪ (3‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪.95‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ -2-1-2‬ﺍﻟﻌـﻮﺍﻣﻞ ﺍﳌﺘﻌـﻠﻘﺔ ﺑﺎﳌﻌـﻠﻮﻣﺎﺕ‪:‬‬

‫ﺗﺘ ﺮ ﺟﻮﺩﺓ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺪ ﺗﻮﺍﻓﺮ ﻋﺪﺩ ﻣﻦ ﺍ ﺼﺎﺋﺺ ﻭﺍﻟﺼ ﺎ ﻟﻠ ﻜ ﻋﻠﻲ ﻣﻨ ﻌﺘﻬﺎ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬
‫ﻭﻟﻘﺪ ﺣﺪﺩ ﻧﺸﺮﺓ ﻣﻌﺎﻳﲑ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺭﻗ )‪(2‬ﺍﻟﱵ ﺃﺻﺪﺭﻫﺎ ﻠ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺎﻟﻴﺔ )‪(FASB-1980‬‬
‫ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺍﻟﱵ ﻮﺟﺒﻬﺎ ﻳﺘ ﺍﻟﺘﻤﻴﺰ ﺑﲔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻷﻗﻞ ﻣﻨ ﻌﺔ ﻭﺍﻷﻛﺜﺮ ﻣﻨ ﻌﺔ ﻻ ﺎ‬
‫ﺍﻟﻘﺮﺍﺭ ﻭﻛﺬﻟﻚ ﻮﺟﺒﻬﺎ ﻳﺘ ﺍﺧﺘﻴﺎﺭ ﺍﻟﻄﺮ ﺍ ﺎ ﺒﻴﺔ ﻭﻛﻤﻴﺔ ﻭﻧﻮﻋﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻮﺍﺟ ﺗﻘﺪ ﻬﺎ ﻭﻋﺮ ﻬﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪.‬‬
‫ﻭﻣﻦ ﺍﻟﻌﻮﺍﻣﻞ ﺍ ﺘﻌﻠﻘﺔ ﺑﺎ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﻗﺖ ﺍ ﺎ ﺮ ﺍ ﺘ ﺪﺍ ﺍ ﺎ ﻮﺏ ﺇﺩﺧﺎﻝ ﻭﲢﻠﻴﻞ ﻭﻣﻌﺎﳉﺔ‬
‫)‪(1‬‬
‫ﻋﺮ ﺍ ﻌﻠﻮﻣﺎ ‪ .‬ﻭﻛﺬﻟﻚ ﺍﻻﻧﺘﺸﺎﺭ ﺍﻟﻮﺍ ﻊ ﻭﺍﻟ ﺮﻳﻊ ﻟﻼﻧﺘﺮﻧﺖ ﻭﺍﻟﻠﺬﺍ ﻛﺎ ﻤﺎ ﺍﻷ ﺮ ﺍﻟﻜﺒﲑ ‪:‬‬
‫‪ .1‬ﺍﻻ ﺎ ﺍﻟﻜﺒﲑ ﻭﺍ ﺘﻤﺮ ﻛﻠ ﺔ ﺍ ﻧﺘﺎ ﻭﺍ ﺼﻮﻝ ﻋﻠﻲ ﺍ ﻌﻠﻮﻣﺎ ‪.‬‬
‫ﺔ ﻭﺍ ﺘ ﺪﻣﲔ‪.‬‬ ‫‪ .2‬ﺯﻳﺎﺩﺓ ﻛﻤﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻠﺒﻴﺔ ﻻﺣﺘﻴﺎﺟﺎ ﺍ‬
‫‪ .3‬ﺇﺗﺎﺣﺔ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ﻟﻌﺪﺩ ﻛﺒﲑ ﻣﻦ ﺍ ﺘ ﺪﻣﲔ ﺎ ﺍﻟﻌﺎ ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ ‪.‬‬
‫‪ .4‬ﺃﻋﺪﺍﺩ ﺑﻴﺎﻧﺎ ﺃﻋﻤ ﻟﻠﻤ ﺘ ﺪﻣﲔ ﻭﻟﻌﺪﺩ ﻣﻦ ﺍﻟ ﻨﲔ‪.‬‬

‫ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﻫﻮ ﺍ ﺼﻮﻝ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟ ﺮﻭﺭﻳﺔ ﻟﺘﻠﺒﻴﺔ ﺍﻻﺣﺘﻴﺎﺟﺎ ﺍﻟﱵ ﻳﻨﺒ ﻲ ﺑﺎ ﻘﺎﺑﻞ‬ ‫ﻭﺎﺃ ﺍﺪ‬
‫ﺍﻷﺑﻌﺎﺩ ﻭ‬ ‫ﺃ ﺗﻜﻮ ﻧﻮﻋﻴﺔ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ ﺟﻴﺪﺓ ﻭ ﻌﺮﻓﺔ ﻧﻮﻋﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﻓ ﻧﺔ ﻣﻦ ﺍ ﻤﻜﻦ ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠ ﺑﻌ‬
‫)‪(2‬‬
‫ﺍﻟﱵ ﺗﻠ ﺺ ﻓﻴﻤﺎ ﻳﻠﻲ‪:‬‬
‫ﺜﻴﻞ‬ ‫‪ – (1‬ﺍﻟﺘﺼﻮﻳﺮ ﻭﺍﻟﺘﻤ ﻴﻞ ‪ :‬ﻭﻫﻮ ﻣﺎ ﻳﻘﺼﺪ ﺑﻪ ﺗﻼﺀ ﺍﻟﻮﺍﻗﻊ ﻣﻊ ﺷﻜﻞ ﺍ ﻌﻠﻮﻣﺔ ﻭﻣ ﺘ ﺪﻣﻬﺎ ﻭﺃ ﻳﻜﻮ‬
‫ﺘﻌﻤﻠﻴﻪ‪.‬‬ ‫ﺍﻟﻮﺍﻗﻊ ﻣ ﻬﻮﻣﺎ‬
‫ﺃ ﺗﻌﻜ ﺍﻷﺭﻗﺎ ﺍ ﻌﻄﺎﺓ ﻛﻤﻌﻠﻮﻣﺔ ﺻﻮﺭﺓ ﻣﻮ ﻮﻋﻴﺔ ﻟﻠﻮﺍﻗﻊ‪ ,‬ﺣﻴ ﻳﻨﺒ ﻲ ﺃ ﻳ ﺩ‬ ‫‪ – (2‬ﺍﻟﺘ ﻛﺪ ‪ :‬ﻳ ﺘﺮ‬
‫ﺍﻟﻨﺘﻴ ﺔ‪.‬‬ ‫ﺇﻋﺪﺍﺩ ﺃﺧﺮ ﻟﻨ‬
‫‪ (3‬ﺃﺟﻞ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺍﳌﻌﻠﻮﻣﺔ ‪ :‬ﺑﺎ ﺘﻌﻤﺎﻝ ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎ ﻣﺘﺎﺣﺔ ﻟﻘﺮﺍﺋﻬﺎ ﻓ ﻧﺔ ﺗﻜﻮ ﺍ ﺟﺎﺑﺔ ﻋﻦ ﺗ ﺎ ﻝ ﻣﺎ‬
‫ﺑ ﺮﻋﺔ ﺑﻌﺪ ﺻﻴﺎ ﺘﻪ‪ .‬ﺑﺘﻌﺒﲑ ﺃﺧﺮ ﺇ ﺍ ﻌﻠﻮﻣﺔ ﺍ ﺰﻧﺔ ﻜﻦ ﺍﻟﻮﺻﻮﻝ ﺇﻟﻴﻬﺎ ﻋﻨﺪ ﺍ ﺎﺟﺔ ﻭﺍﻟﻄﻠ ﻋﻠﻴﻬﺎ‪.‬‬
‫ﻳﻜﻮ ﺍﻟﻘﻴﺎ‬ ‫‪ – (4‬ﺍﻟﺘﺤﺪﻳﺪ ‪ :‬ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺪﺩﺓ ﺑﺪﻗﺔ ﻫﻲ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺔ ﺍﻟﱵ ﺗﻌﻄﻲ ﺗ ﺎﺻﻴﻞ ﺃﻛﺜﺮ ﲝﻴ‬
‫ﻳﻜﻮ ﻛﺒﲑﺍ ﻭﻗﺪ‬ ‫ﻟﻠ ﺎ‬ ‫ﺍﻟﺮﻗﻤﻲ‪ -‬ﻣﺜﻼ‪ :‬ﻤﻞ ﺍﻟﻜﺜﲑ ﻣﻦ ﺍﻷﺟﺰﺍﺀ ﺍﻟﻌﺸﺮﻳﺔ ﻭﺑﺎﻟﺘﺎ ﻋﺪﺩ ﺍﻟﺘﺼﻨﻴ ﺎ‬
‫ﻳ ﺩﻱ ﻫﺬﺍ ﺍﻟﺘ ﺼﻴﻞ ﺇﱃ ﻋﺪ ﺍﻟ ﻬ ‪,‬ﺃﻭ ﺭﻓﻊ ﺍﺣﺘﻤﺎﻝ ﺍ ﻄ ‪ ,‬ﻓﻬﺬﺍ ﺘ ﺃ ﻳ ﺧﺬ ﺍﻟﻌﻨﺼﺮ ﺑﻜﻞ ﺍﳉﻮﺍﻧ ‪.‬‬
‫‪ – (5‬ﻛﻤﺎﻝ ﺍﳌﻌﻠﻮﻣﺔ ﻭ ﺎﻣﻬﺎ ‪ :‬ﺍ ﺼﻮﻝ ﻋﻠ ﺻﻮﺭﺓ ﺷﺎﻣﻠﺔ ﻟﻜﺎﻓﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟ ﺮﻭﺭﻳﺔ‪.‬‬

‫ﺍ ﺑﻼ ﻋﻦ ﺃﺩﺍﺀ ﺍﻟﻮﺣﺪﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ‪.‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ ﲑ ﻣﻨﺸﻮﺭﺓ ‪.‬ﺟﺎﻣﻌﺔ‬ ‫)‪ (1‬ﺍ ﺎﺀ ﻠﻤﺎ ﺯﻳﺪﺍ ﺍﳉﺒﻮﺭ ‪ (2002):‬ﻣﺪ ﻛ ﺎﺀﺓ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﺎﻟﻴﺔ‬
‫ﺑ ﺪﺍﺩ‪,‬ﺑ ﺪﺍﺩ ‪88 .‬‬
‫)‪ (2‬ﻋﺎﺋﺸﺔ ﻃﺎ ﻴ ﻣﺮﺟﻊ ﺎﺑ ‪72: .‬‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫"ﺍ ﻼﺋﻤﺔ" ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍ ﺼ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭ ﺃﻭ ﺍﻟﻘﻴﺎ ﺑﻨﺸﺎ ﻣﺎ ‪ ,‬ﻭﺗﻌﺘ‬ ‫‪ – (6‬ﺍﳌ ﺀﻣﺔ ‪ :‬ﺪ‬
‫ﻋﻠ ﺃ ﺎ ﻣﻨ ﻌﺘﻬﺎ ﺭﺑﻄﻬﺎ ﺑﺎﻟﻨﺸﺎﻃﺎ‬ ‫ﺍ ﺎ ﺒﺔ ﺗﻌﺪ ﻭﻓﻘﻪ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻋﻨﻬﺎ ﻋﻨﺼﺮﺍ ﺃ ﺎ ﻴﺎ ﻭﻣﻌﻴﺎﺭﺍ‬
‫ﺍﻟﱵ ﺗﺘﻌﻠ ﻬﺑﺎ ﺃﻭ ﺍﻟﻨﺘﺎﺋ ﺍ ﻨﺘﻈﺮ ﺍ ﺼﻮﻝ ﻋﻠﻴﻬﺎ‪ .‬ﻭ ﻳﻘﺘﺮ ﻣ ﻬﻮ ﺍ ﻼﺀﻣﺔ ﺃ ﺎ ﺎ ﺑﺎ ﺼﺪﺍﻗﻴﺔ ﻭﺍﻟﺼﻮﺭﺓ‬
‫ﺍﻟﻮﺍﻓﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍﻟﱵ ﻳﺘﻄﻠﺒﻬﺎ ﻣ ﺘﻌﻤﻠﻮﻫﺎ ‪.‬‬

‫ﺍﻟﺪﻗﺔ ﻭﺍﻟﺘﺤﺪﻳﺪ ﺗﺰﻳﺪ ﻣﻦ ﺍﳌ ﺋﻤﺔ ﻟ ﻦ‬

‫ﻮﻟﻴﺔ ﺎﻡ ﻭﻛﻤﺎﻝ ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﻻﻳﺰﻳﺪ ﻣﻦ ﺩﺭﺟﺔ ﺍﻻﻧﺘﺒﺎ ﻟﻠﺘ ﺛﲑﺍﺕ‬
‫ﺍﻟﻮﻗﺖ ﻳﺰﻳﺪ ﻣﻦ ﺍﳌ ﺋﻤﺔ‬ ‫ﺍﳊﺎﻟﺔ ‪:‬ﲣﻔﻴ‬

‫ﺍﳌﻮﺛﻮﻗﻴﺔ ‪:‬ﺩﺭﺟﺔ ﺍﻟ ﻘﺔ ﰲ ﻣﻘﺪﺍﺭ ﺍﳌﻌﻠﻮﻣﺔ‬ ‫ﺍﳌـ ﺋﻤﺔ‬ ‫ﺍﻟﻮﻗﺖ‪ :‬ﺍﺣﺘﺮﺍﻡ ﺣﺪﻭﺩ ﺍﻟﻮﻗﺖ‬

‫ﺷ ﻞ ﺍﳌﻌﻠﻮﻣﺔ ‪:‬ﺟﺎﻧﺐ ﺫﺍ ﺃﻛ ﺮ ﻣﻨﺔ‬

‫ﺍﻟﺘ ﻛﻴﺪ‪ :‬ﻴﺎ ﺍﻟﺘﺸﻮﻳ‬
‫ﻣﻮﺿﻮﻋﻲ‬
‫ﺳﻬﻮﻟﺔ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺍﳌﻌﻠﻮﻣﺔ ﺍﶈﺪﺩ‬
‫ﺍ ﺳﺎﺳﻲ ﻟ ﺳﺘﻌﻤﺎﻝ ﺍﻟﻔﻌﺎﻝ‬

‫ﺷﻜﻞ ﺭﻗ )‪( 8-1‬ﺍ ﺪﺩﺍ ﺍﻷ ﺎ ﻴﺔ ﻼﺋﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ (‬

‫)‪(1‬‬
‫ﺍ ﺼﺪﺭ )ﻃﺎ ﲔ ‪( 75:2005‬‬

‫ﺍ ﻌﻠﻮﻣﺎ ﻳﻌﺪ ﻣﻦ ﺍﻟﻌﻮﺍﻣﻞ‬ ‫ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬ ‫ﻭﺧﻼﺻﺔ ﺍﻟﻘﻮﻝ ﺃ ﺍ ﺘ ﺪﺍ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺔ ﺍ ﺪﻳﺜﺔ )ﺍﻟﻜﻤﺒﻴﻮﺗﺮ(‬
‫ﺃﲢﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ .‬ﻭ ﻟﻚ‬ ‫ﺍ ﻬﻤﺔ ﺍ ﺮﺓ ﻋﻠ ﻛﻤﻴﺔ ﻭﻧﻮ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﻳﻌﺘﻤﺪ ﻋﻠﻴﻬﺎ ﺍ ﺘ ﺪﻣﻮ‬
‫ﺍﻟﻮﻗﺖ‬ ‫ﺍﻟﻌﺎ‬ ‫ﺍ ﺘﺎﺣﺔ ﻟﻌﺪﺩ ﻛﺒﲑ ﻣﻦ ﺍﻟﻨﺎ‬ ‫ﺍﻛ ﻣﺼﺪﺍﻗﻴﺔ ﻭﺃﻛﺜﺮ ﻣﺼﺎﺩﺭ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﻳﻌ ﻣﻌﻠﻮﻣﺎ‬
‫‪.‬‬ ‫ﺍ ﻨﺎ‬

‫)‪(1‬‬
‫ﻋﺎﺋﺸﺔ ﻃﺎﺳﻴﻨﻲ‪ ،‬ﻡﺮﺟﻊ ﺳﺎﺑﻖ‪.‬ص ‪75‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ . 3-1-3‬ﺗﻘــﺮﻳﺮ ﻣﺪﻗـ ﺍﳊﺴـﺎﺑﺎﺕ )ﺍﳌﺮﺍﺟ ﺍﳋﺎﺭﺟﻲ(‪:‬‬

‫ﺍ ﺎ ﺒﻴﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻦ ﺧﻼﻝ‬ ‫ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺮﻛﻴﺰﺓ ﺍﻷ ﺎ ﻴﺔ‬ ‫ﺎﺑﺎ‬ ‫ﻳﻌﺘ ﺗﻘﺮﻳﺮ ﻣﺪﻗ ﺍ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻮﺍﺭﺩﺓ ﻬﺑﺎ ﻭﺍﻟﺘ ﻘ ﻣﻦ ﺃ ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬ ‫ﻣﺮﺍﺟﻌﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻭﺇ ﺎﺀ ﺍﻟﺜﻘﺔ‬
‫ﺍ ﺎﻟﻴﺔ ﻗﺪ ﻭﻓﻘﺎ ﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍ ﻌﺘﻤﺪﺓ ﻭﻛﺬﻟﻚ ﻣﺘﻄﻠﺒﺎ ﺍﻟﻘﻮﺍﻧﲔ ﺍ ﻌﻤﻮﻝ ﻬﺑﺎ‪.‬‬
‫ﺑﻞ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﺪﻗﻘﺔ ﻓ‬ ‫ﻣﺮﺍﺟﻌﺘﻪ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﺎﺑﺎ‬ ‫ﻭﻻ ﺗﻜﻤﻦ ﺃ ﻴﺔ ﺩﻭﺭ ﻣﺪﻗ ﺍ‬
‫ﻭ ﺃ ﺮ ﻛﺒﲑ ﻋﻠ ﻗﺮﺍﺭﺍ ﺍﻻ ﺘﺜﻤﺎﺭ ﻛﻤﺎ ﲢﺘﻞ ﻣﺮﺗﺒﺔ ﻣﺘﻘﺪﻣﺔ‬ ‫ﺎﺑﺎ‬ ‫ﺘﺪ ﺇﱃ ﺗﻘﺮﻳﺮﻩ‪ .‬ﺣﻴ ﺃ ﺗﻘﺮﻳﺮ ﻣﺪﻗ ﺍ‬
‫ﻟﺪ ﺍ ﻠﻠﲔ ﺍ ﺎﻟﻴﲔ ﻭ ﲑﻫ ‪.‬‬
‫ﺗﻘﺮﻳﺮﻩ ﻣﺎ ﺇ ﺍ‬ ‫ﻭﻋﻨﺪ ﺍﻟﻨﻈﺮ ﺇﱃ ﻣ ﻤﻮ ﻣﻌﺎﻳﲑ ﺍﻟﺘﺪﻗﻴ ﺍﻟﺪﻭﻟﻴﺔ ﻳﻼﺣ ﺃ ﺎ ﺗﺘﻄﻠ ﻣﻦ ﺍ ﺪﻗ ﺃ ﻳ ﺼ‬
‫ﻣﻌﺎﻳﲑ‬ ‫ﻋﻠﻴﻬﺎ ﺃ ﻻ‪.‬ﻛﻤﺎ ﺗﺘﻄﻠ‬ ‫ﻣﻊ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍ ﺘﻌﺎﺭ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺗﺘ‬ ‫ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﻛﺎﻧﺖ ﺍ ﻌﻠﻮﻣﺎ‬
‫)‪(1‬‬
‫ﺗﻄﺒﻴ ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﻣﻦ ﻓﺘﺮﺓ ﻷﺧﺮ ‪.‬‬ ‫ﺍﻟﺘﺪﻗﻴ ﲢﻘ ﺍ ﺪﻗ ﻣﻦ ﺒﺎ ﺍﻟﺸﺮﻛﺔ‬
‫ﻟﻚ‬ ‫ﺎﺑﺎ ﺃﻭ ﺇﺑﺪﺍﺋﻪ ﻟﺮﺃﻱ ﲢ ﻈﻲ ﺣﻮﻝ ﻋﺪﺍﻟﺔ ﻭﻣﺼﺎﺩﻗﻴﻪ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪ ,‬ﻓ‬ ‫ﻣﺪﻗ ﺍ‬ ‫ﻭ ﺣﺎﻟﺔ ﲢ‬
‫ﻌﺔ ﺍﻟﺸﺮﻛﺔ ﻭ ﻗﺪﺭ ﺎ ﻋﻠ ﺍﺟﺘﺬﺍﺏ ﺍﻷﻣﻮﺍﻝ‬ ‫ﺎ ﻳﺘﺮﺗ ﻋﻠﻴﻪ ﺃ ﺮﺍﺭ ﺑﺎﻟ ﺔ ﺍﻷ ﺮ ﻋﻠ‬ ‫ﻳﺜﲑ ﺍﻟﻜﺜﲑ ﻣﻦ ﺍﻟﺘ ﺎ ﻻ‬
‫ﻮ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ‪.‬‬ ‫ﻻ ﻴﻤﺎ‬
‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﻣﻼﺀﻣﺔ ﻭﻣﻮ ﻮﻗﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻳ ﺮ‬ ‫ﺎﺑﺎ‬ ‫ﺗﻘﺮﻳﺮ ﻣﺪﻗ ﺍ‬ ‫ﻟﻚ ﻓ‬ ‫ﻭﺑﻨﺎﺀﺍ ﻋﻠ‬
‫ﻋﻠﻴﻬﺎ ﻭﺍﻟﻘﻮﺍﻋﺪ ﺍ ﻬﻨﻴﺔ ﺍﻟﱵ ﻳ ﺮ ﻬﺎ ﺩ ﺘﻮﺭ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺰﺍﻣﻪ ﺑﺘﻄﺒﻴ ﺍ ﻌﺎﻳﲑ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ‬
‫ﺍ ﻬﻨﺔ ﺍﻟﱵ ﻳﻨﺘﻤﻲ ﺇﻟﻴﻬﺎ ‪.(2).‬‬
‫ﺎ ﺍﻟﺘ ﺎﺭﻳﺔ‬ ‫ﺎﺑﺎ ﺍ ﺎﺭﺟﻲ ﺍﻟﺬﻱ ﻳﻘﻮ ﺑﺘﺪﻗﻴ ﺣ ﺎﺑﺎ ﺍ‬ ‫ﻮﺀ ﻣﺎ ﺒ ﻓ ﻣﺪﻗ ﺍ‬ ‫ﻭ‬
‫ﺍ ﻬﻨﻴﺔ ﻋﻠ‬ ‫ﺍﻟﺘﺸﺮﻳﻌﺎ‬ ‫ﻭﺍﻟﺼﻨﺎﻋﻴﺔ ﻋﻠ ﻭﺟﻪ ﺍﻟﺘ ﺪﻳﺪ ﻣﺎ ﺇ ﺍ ﻛﺎ ﻳﺘﻤﺘﻊ ﺑﺎﻻ ﺘﻘﻼﻟﻴﺔ ﺍ ﻄﻠﻮﺑﺔ ‪ -‬ﺍﻟﱵ ﲢﺮ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﺗﻘﺪ ﻬﺎ‬ ‫ﺗﻮﻓﺮﻫﺎ ‪ -‬ﻳﻌﺪ ﻣﻦ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﱵ ﺗ ﺮ ﻋﻠﻲ ﻃﺒﻴﻌﺔ ﻭﻧﻮ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ‬
‫ﺘ ﺪﻣﻴﻬﺎ‪.‬‬ ‫ﳉﻌﻞ ﺗﻠﻚ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺃﻛﺜﺮ ﻓﺎﺋﺪﺓ‬
‫‪ -2-3‬ﻗـﻴﺎﺱ ﺟـﻮﺩﺓ ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ‪:‬‬
‫ﺇﻻ ﺃﻧﻪ‬ ‫ﳏﺪﺩ ﳉﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺪ ﺃﻧﻪ ﻻ ﻳﻮﺟﺪ ﺗﻌﺮﻳ‬ ‫ﺍﻟ ﺎﺑ ﳉﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺇﻧﻪ ﻣﻦ ﺧﻼﻝ ﺍﻟﻌﺮ‬
‫)‪(3‬‬
‫ﻜﻦ ﲢﺪﻳﺪ ﻣﻌﺎﻳﲑ ﻋﺎﻣﺔ ﻟﻘﻴﺎ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﻋﻠ ﺍﻟﻨ ﻮ ﺍﻟﺘﺎ ‪:‬‬

‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻭﻣﻮﻗ ﺍ ﺮﺍﺟﻊ ﺍ ﺎﺭﺟﻲ ﻣﻨﻬﺎ‪ .‬ﺩﺭﺍ ﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻟﻠﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻭﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟ ﻨﻮﻳﺔ‬ ‫)‪ (1‬ﻣﺼﻄ ﳏﻤﺪ ﻧﺪﺍﺀ ﺍﻟﺪﻳﻦ ﻬﺑ ﺖ‪ (1986):‬ﺍ ﻓﺼﺎ ﺍ ﺎ‬
‫ﻟﻠﺸﺮﻛﺎ ﺍ ﺎ ﺔ ﺍ ﻤﻠﻜﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟ ﻌﻮﺩﻳﺔ‪ .‬ﻣﺮﻛﺰ ﺍﻟﻨﺸﺮ ﺍﻟﻌﺎ ﻲ‪ .‬ﺟﺎﻣﻌﺔ ﺍ ﻠﻚ ﻋﺒﺪ ﺍﻟﻌﺰﻳﺰ ﺟﺪﺓ‪39 .‬‬
‫)‪ (2‬ﳏﻤﻮﺩ ﺇﺑﺮﺍﻫﻴ ﻋﺒﺪ ﺍﻟ ﻼ ﺗﺮﻛﻲ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪31:‬‬
‫)‪ (3‬ﳏﻤﺪ ﻣ ﻳﺪ ﺍﻟ ﻞ ﻭﻋﺒﺪ ﺍﻟﻨﺎﺻﺮ ﻧﻮﺭ‪ (2002):‬ﺍ ﺎ ﺒﺔ ﺍ ﺩﺍﺭﻳﺔ ‪ 1. .‬ﺩﺍﺭ ﺍ ﲑﺓ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ﻭﺍﻟﻄﺒﺎﻋﺔ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪306-305 .‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫‪ -1-2-3‬ﺍﻟﺪﻗـﺔ ﺑﻮﺻﻔـﻬﺎ ﻣﻘـﻴﺎﺳﺎ ﳉـﻮﺩﺓ ﺍﳌﻌﻠﻮﻣﺎﺕ‪:‬‬

‫ﺍ ﺎ ﻲ ‪ ,‬ﺍ ﺎ ﺮ ﻭﺍ ﺘﻘﺒﻞ‪ .‬ﻭﻻ ﺷﻚ ﺃﻧﻪ ﻛﻠﻤﺎ ﺯﺍﺩ ﺩﻗﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻜﻦ ﺍﻟﺘﻌﺒﲑ ﻋﻦ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻟﺘﻌﺒﲑ ﻋﻦ ﺍ ﻘﺎﺋ ﺍﻟﺘﺎﺭ ﻴﺔ ﺃﻭ ﻋﻦ ﺍﻟﺘﻮﻗﻌﺎ ﺍ ﺘﻘﺒﻠﻴﺔ‪.‬‬ ‫ﺯﺍﺩ ﺟﻮﺩ ﺎ ﻭﺯﺍﺩ ﻣﻌﻬﺎ ﻗﻴﻤﺘﻬﺎ‬
‫‪ -2-2-3‬ﺍﳌﻨـﻔﻌﺔ ﺑﻮﺻـﻔﻬﺎ ﻣﻘـﻴﺎﺳﺎ ﳉـﻮﺩﺓ ﺍﳌﻌـﻠﻮﻣﺎﺕ‪:‬‬
‫ﻋﻨﺼﺮﻳﻦ ﺎ ﺣﺼﺔ ﺍ ﻌﻠﻮﻣﺎ ﻭ ﻬﻮﻟﺔ ﺍ ﺘ ﺪﺍﻣﻬﺎ ﻭ ﻜﻦ ﺃ ﺗﻜﻮ‬ ‫ﺗﺘﻤﺜﻞ ﺍ ﻨ ﻌﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﺃﺣﺪ ﺍﻟﺼﻮﺭ ﺍ ﺗﻴﺔ‪:‬‬ ‫ﺍ ﻨ ﻌﺔ‬
‫ﺃ‪ .‬ﺍﳌﻨﻔﻌﺔ ﺍﻟﺸ ﻠﻴﺔ‪ :‬ﺃﻱ ﺗﻄﺎﺑ ﺷﻜﻞ ﺍ ﻌﻠﻮﻣﺎ ﻣﻊ ﻣﺘﻄﻠﺒﺎ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬
‫ﺎ‪.‬‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬ ‫‪ .‬ﺍﳌﻨﻔﻌﺔ ﺍﻟﺰﻣﻨﻴﺔ‪ :‬ﺗﻮﻓﺮ ﺍ ﻌﻠﻮﻣﺔ ﺘ ﺬ ﺍﻟﻘﺮﺍﺭ‬
‫ﺝ‪ .‬ﺍﳌﻨﻔﻌﺔ ﺍﳌ ﺎﻧﻴﺔ‪ :‬ﺃﻱ ﺍ ﺼﻮﻝ ﻋﻠﻴﻬﺎ ﺑ ﻬﻮﻟﺔ‪.‬‬
‫ﺩ‪ .‬ﺍﳌﻨﻔﻌﺔ ﺍﻟﺘﻘﻴﻤﻴﻪ ﺃﻭ ﺍﻟﺘﺼﺤﻴﺤﻴﺔ‪ :‬ﻗﺪﺭﺓ ﺍ ﻌﻠﻮﻣﺔ ﻋﻠ ﺗﻘﻴﻴ ﻭﺗﺼ ﻴ ﻧﺘﺎﺋ ﺗﻨ ﻴﺬ ﺍﻟﻘﺮﺍﺭ‪.‬‬
‫‪ -3-2-3‬ﺍﻟﻔـﺎﻋﻠﻴﺔ ﺑﻮﺻـﻔﻬﺎ ﻣﻘـﻴﺎﺳﺎ ﳉـﻮﺩﺓ ﺍﳌﻌـﻠﻮﻣﺎﺕ‪:‬‬
‫ﲢﺪﺩ ﺍﻟ ﺎﻋﻠﻴﺔ ﻣﺪ ﻭﺩﺭﺟﺔ ﲢﻘﻴ ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻷﻫﺪﺍﻓﻬﺎ‪ ,‬ﺑﺎﻟﻨ ﺒﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﻓ ﺍﻟ ﺎﻋﻠﻴﺔ ﻫﻲ ﻣﺪ‬
‫ﲢﻘﻴ ﺍ ﻌﻠﻮﻣﺎ ﻷﻫﺪﺍ ﺍ ﻨﺸ ﺓ ﺃﻭ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ﻣﻦ ﺧﻼﻝ ﺍ ﺘ ﺪﺍ ﻣﻮﺍﺭﺩ ﳏﺪﺩﺓ‪.‬‬
‫‪ -4-2-3‬ﺍﻟﺘـﻨﺒﺆ ﺑﻮﺻـﻔﻬﺎ ﻣﻘـﻴﺎﺳﺎ ﳉـﻮﺩﺓ ﺍﳌﻌـﻠﻮﻣﺎﺕ‪:‬‬
‫ﺗﻮﻗﻊ ﺃﺣﺪﺍ ﻭﻧﺘﺎﺋ ﺍ ﺘﻘﺒﻞ‬ ‫ﻳﻘﺼﺪ ﺑﺎﻟﺘﻨﺒ ﺍﻟﻮ ﻴﻠﺔ ﺍﻟﱵ ﻜﻦ ﻬﺑﺎ ﺍ ﺘﻌﻤﺎﻝ ﻣﻌﻠﻮﻣﺎ ﺍ ﺎ ﻲ ﻭﺍ ﺎ ﺮ‬
‫ﻭﻣﻦ ﻓ ﻧﻪ ﻣﻦ ﺍ ﻛﺪ ﺃ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺗﺘﻤﺜﻞ‬ ‫ﺍﻟﺘ ﻄﻴ ﻭﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻭﺃ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ ﺗ ﺘ ﺪ‬
‫ﺣﺎﻟﺔ ﻋﺪ ﺍﻟﺘ ﻛﺪ‪.‬‬ ‫ﻴ‬
‫‪ -5-2-3‬ﺍﻟ ـﻔﺎﺀﺓ ﺑﻮﺻـﻔﻬﺎ ﻣﻘـﻴﺎﺳﺎ ﳉـﻮﺩﺓ ﺍﳌﻌـﻠﻮﻣﺎﺕ ‪:‬‬
‫ﺍ ﻨﺸ ﺓ ﺑ ﻗﻞ ﺍ ﺘ ﺪﺍ ﻜﻦ ﻟﻠﻤﻮﺍﺭﺩ‪ ,‬ﻭﺗﻄﺒﻴ‬ ‫ﻳﻘﺼﺪ ﺑﺎﻟﻜ ﺎﺀﺓ ﺣ ﻦ ﺍ ﺘ ﺪﺍ ﺍ ﻮﺍﺭﺩ ﺃﻱ ﲢﻘﻴ ﺃﻫﺪﺍ‬
‫ﺃ ﺗﺰﻳﺪ‬ ‫ﺍ ﻤﻜﻨﺔ ﻭﺍﻟﱵ ﻻ‬ ‫ﺗﻌﻈﻴ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺑ ﻗﻞ ﺍﻟﺘﻜﺎﻟﻴ‬ ‫ﻣﺒﺪﺃ ﺍﻗﺘﺼﺎﺩﻳﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﺬﻱ ﻳ ﺘﻬﺪ‬
‫ﻋﻦ ﻗﻴﻤﺔ ﺍ ﻌﻠﻮﻣﺔ‪.‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍ ﻭﻝ [ ‪]--------------------------------------‬ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﻭﺧﺼﺎﺋﺼـﻬﺎ ﺍﻟﻨﻮﻋﻴﺔ ‪:‬‬

‫ﺍﳋــ ﺻﺔ‪:‬‬
‫ﺎ ﺃﻭ ﻓﺸﻞ ﺍﻷﻧﺸﻄﺔ ﺍﻟﱵ‬ ‫ﻫﻮ ﻣ ﺘﺎ ﺃ ﺎ ﻲ ﻣ ﺎﺗﻴ‬ ‫ﺎ‬ ‫ﺍ‬ ‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﻳﻌﺘ ﺗﻨﻈﻴ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻟﺘﻨ ﻴ ﻭﺍﻟﺪﻋ ﺃ ﻌﻠﻮﻣﺎﰐ‬ ‫ﻭ ﻟﻚ ﻣﻦ ﺧﻼﻝ ﻣﺎ ﻳ ﺎﻫ ﻓﻴﻪ ﻣﻦ ﺗﺪﻋﻴ ﻋﻤﻠﻴﺎ‬ ‫ﺎ‬ ‫ﺎﺭ ﻬﺎ ﻫﺬﻩ ﺍ‬
‫ﺔ‬ ‫ﺎﻓﺔ ﺇﱃ ﺩﻭﺭﻩ ﻛ ﺩﺍﺭﺓ ﺍﺗﺼﺎﻝ ﺑﲔ ﺃﺟﺰﺍﺀ ﺍ‬ ‫ﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﻫﺬﺍ ﺑﺎ‬ ‫ﲨﻴﻊ ﺍ ﺘﻮﻳﺎ‬ ‫ﺍ ﺩﺍﺭﻳﺔ‬ ‫ﻟﻠﻌﻤﻠﻴﺎ‬
‫ﺔ ﻣﻦ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻣ ﻴﺪﺓ‪.‬‬ ‫ﺗﺰﻭﻳﺪ ﺍﻟﺒﻴ ﺔ ﺍ ﻴﻄﺔ ﺑﺎ‬ ‫ﺍ ﺘﻠ ﺔ ﻣﻦ ﺟﻬﺔ ﻭﻣﻦ ﺟﻬﺔ ﺃﺧﺮ ﺩﻭﺭﻩ‬
‫ﺍ ﺎ ﺒﻴﺔ ﺑﻌﺪ ﺗ ﺬﻳﺔ ﺑﺎﻟﺒﻴﺎﻧﺎ‬ ‫ﺎﺋﻴﺔ ﻟﻨﻈ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻛﻤ ﺮﺟﺎ‬ ‫ﻛﻤﺎ ﺃ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍ ﺎﻟﻴﺔ ﻭﻣﻌﺎﳉﺘﻬﺎ ﻭﻓ ﺩﻭﺭﺓ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺇﺧﺮﺍﺟﻬﺎ ﺗﻌﺘﻤﺪ ﻭﺑﺸﻜﻞ ﺃ ﺎ ﻲ ﻋﻠ ﺟﻮﺩﺓ ﻭﻛ ﺎﺀﺓ‬
‫ﺍﻟﺘﺼﻤﻴ ﻟﻨﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻓ ﻮﺩﺓ ﺍ ﺮﺟﺎ ﺗﻌﺘﻤﺪ ﻋﻠ ﺟﻮﺩﺓ ﺍ ﺪﺧﻼ ‪.‬‬
‫ﻭﺍﻧﻄﻼﻗﺎ ﻣﻦ ﻫﺬﺍ ﺍﻷ ﺮ ﻓﻘﺪ ﺍﻫﺘ ﻫﺬﺍ ﺍﻟ ﺼﻞ ﺑﺪﺭﺍ ﺔ ﺗﺘﺮﻛﺰ ﻋﻠ ﻣ ﺎﻫﻴ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺃ ﺮ‬
‫ﺎﻓﺔ ﺇﱃ ﲢﺪﻳﺪ ﺃﻫ‬ ‫ﺑﺎ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻣﻦ ﺗﻌﺰﻳﺰﻫﺎ ﻭﲢ ﲔ ﻗﺪﺭ ﺎ‬ ‫ﻛ ﺎﺀﺓ ﺍﻟﺘﺼﻤﻴ ﻟﻨﻈ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻟﺼ ﺎ ﻭﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺍﻟﻌﻮﺍﻣﻞ ﺍ ﺮﺓ ﻬﺑﺎ ﻭ ﻟﻚ ﻬﺑﺪ ﻗﻴﺎ ﺗﻠﻚ ﺍ ﺎﺭ ﺍ ﺸﺘﻘﺔ ﺃﻭ‬
‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭﺃﻫﺪﺍ‬ ‫ﺃﻭ ﲢﺪﻳﺪ ﺻ ﺎ‬ ‫ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﻗﺒﻮﻝ ﻣﻌﻴﺎﺭ ﺍﻟﺼﻼﺣﻴﺔ ﺃﻭ ﺍ ﻨ ﻌﺔ ‪ Utility‬ﻋﻦ ﺗﻌﺮﻳ‬
‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﺍﻟﱵ ﻌﻞ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻣﻦ ﺍﻟﺼ ﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺗﻌﺪ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ )ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ( ﻣ ﻴﺪﺓ ﻟﻠﻤ ﺘ ﺪﻣﲔ ﺍﻟﺪﺍﺧﻠﻴﲔ ﻭﺍ ﺎﺭﺟﻴﲔ ﻭﺍﻟﱵ ﻜﻦ ﲢﺪﻳﺪﻫﺎ ﻤﻮﻋﺘﲔ‬
‫ﻤﻮﻋﺔ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﺍﻷ ﺎ ﻴﺔ )ﻣﺜﻞ‪ :‬ﺍ ﻼﺋﻤﺔ ﺍﻟﺜﻘﺔ( ﺑﻴﻨﻤﺎ ﺗﺘﻤﺜﻞ ﺍﻟﺜﺎﻧﻴﺔ‬ ‫ﺭﺋﻴ ﻴﺘﲔ ﺗﺘﻤﺜﻞ ﺍﻷﻭﱃ‬
‫ﺎﺑﻴﺔ‬ ‫ﺎﻓﺔ ﺇﱃ ﻤﻮﻋﺔ ﻣﻦ ﺍ ﺪﺩﺍ ﺍ‬ ‫ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ( ﺑﺎ‬ ‫ﻤﻮﻋﺔ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﺍﻟﺜﺎﻧﻮﻳﺔ )ﻣﺜﻞ‪ :‬ﺍﻟﻨﻴﺎ‬
‫)ﻣﺜﻞ‪ :‬ﺍﻟﺘﻜﻠ ﺔ‪/‬ﺍﻟ ﺎﺋﺪﺓ ﺍﻷ ﻴﺔ ﺍﻟﻨ ﺒﻴﺔ(‪.‬‬
‫ﻮﻋﺔ ﻣﻦ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﺒﻴ ﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟ ﻴﺎ ﻴﺔ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺗ ﺮ ﻭﺗﺘ ﺮ‬ ‫ﻛﻤﺎ ﺃ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻞ ﺮﻭﻓﻬﺎ‬ ‫ﻭﻋﻤﻠﻴﺎ ﺎ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﺗﻌﻤﻞ‬ ‫ﻃﺒﻴﻌﺔ ﺃﺣﺪﺍ‬ ‫ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍﻟﺜﻘﺎﻓﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﱵ ﺗﻌﻜ‬
‫ﺎﻓﺔ ﺇﱃ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻌﻮﺍﻣﻞ ﺍ ﺘﻌﻠﻘﺔ ﺑﺎ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻧ ﻬﺎ ﻭﲜﻮﺩﺓ ﺍﻟﺘﻘﺮﻳﺮ ﻟﻠﻤﺮﺟﻊ ﺍ ﺎﺭﺟﻲ‬ ‫ﺍﻟﺒﻴ ﻴﺔ ﺑﺎ‬
‫ﻭﺍﻟﱵ ﺍﻟﺘﻄﺮ ﺇﻟﻴﻬﺎ ﺑﺸﻜﻞ ﻣﻮﺟﺰ ﻬﺑﺪ ﺍﻟﺘﻌﺮ ﻋﻠﻴﻬﺎ ﻭﲢﺪﻳﺪﻫﺎ ﻟﺘ ﺪﻳﺪ ﺍ ﻌﺎﻳﲑ ﺃﻻﺯ ﺍ ﺎ ﻩ‪.‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍﳌﺒﺤﺚ ﺍ ﻭﻝ‪ :‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ )ﻣ ﻬﻮﻣﻬﺎ ﺃﻫﺪﺍﻓﻬﺎ ﺃﻧﻮﺍﻋﻬﺎ(‬

‫ﺍﻟﺘﻘ ﺎﺭﻳﺮ ﺍ ﺎﻟﻴ ﺔ ﻭ ﺗﻠﺒﻴﺘ ﻬﺎ‬ ‫ﺒﻴﺔ‬ ‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﱐ‪ :‬ﻣﻼﺋﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ‬
‫ﻻﺣﺘﻴﺎﺟﺎ‬
‫ﺗﻌﺰﻳﺰﻫﺎ‬ ‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﻟﺚ‪ :‬ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻭﺩﻭﺭ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ــﻬﻴﺪ ‪:‬‬
‫ﺍ ﺎﻫﻴ ﺍﻷ ﺎ ﻴﺔ ﺣﻮﻝ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭ ﻧﻈﺎ‬ ‫ﻳ ﰐ ﺇﻋﺪﺍﺩ ﻫﺬﺍ ﺍﻟ ﺼﻞ ﺑﻌﺪ ﻣﻨﺎﻗﺸﺔ ﺑﻌ‬
‫ﺍ ﺎ ﺒﻴﺔ ﺍ ﻄﻠﻮﺏ ﺗﻮﺍﻓﺮﻫﺎ ﳉﻮﺩﺓ ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫ﺎﻓﺔ ﺇﱃ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ‪ ,‬ﺑﺎ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻟﻨﻈﺮﻳﺔ ﻟﺪﺭﺍ ﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻄﺮ ﻟﺘﻄﻮﺭ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﺍﻷ‬ ‫ﺑﻌ‬ ‫ﺗﻘﺪ‬ ‫ﺍ ﺎﻟﻴﺔ‪ ,‬ﻬﺑﺪ‬
‫ﺗﻠﺒﻴﺔ‬ ‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺎﻓﺔ ﺇﱃ ﺍﻟﺘﻄﺮ ﺇﱃ ﻣﺪ ﻣﻼﺋﻤﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭﻣ ﻬﻮﻣﻬﺎ ﻭﺃﻫﺪﺍﻓﻬﺎ ﻭﺃﻧﻮﺍﻋﻬﺎ ﺍ ﺘﻠ ﺔ ﺑﺎ‬
‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻭﺃ ﺮ ﺍ ﻌﻠﻮﻣﺎ ﻓﻴﻬﺎ‪.‬‬ ‫ﺍﺣﺘﻴﺎﺟﺎ ﻣ ﺘ ﺪﻣﻴﻬﺎ‬
‫ﻭﻣﺎ ﻻ ﺷﻚ ﻓﻴﻪ ﺃ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﻻ ﻜﻨﻬﺎ ﺃ ﺗﺘ ﻌﺰﻝ ﻋﻦ ﺑﻴ ﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﲢﻴ ﻬﺑﺎ ﻭﺍﻟﱵ‬
‫ﻭﺃﺑﻌﺎﺩ ﺍﻟﻚ ﺍﻟﻘﺮﺍﺭ ﻮﺍﺀ ﻛﺎ ﻣﺎﻟﻴﺎ ﺃﻭ‬ ‫ﺍﻟﻨﻈﺮ ﻋﻦ‬ ‫ﺗﻌﺪ ﺍ ﺼﺪﺭ ﺍﻷﻭﻝ ﻭﺍﻷ ﺎ ﻲ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭ ﺑ‬
‫ﺇﺩﺍﺭﻳﺎ ﺃﻭ ﺍﻗﺘﺼﺎﺩﻳﺎ ﺃﻭ ﺍﺟﺘﻤﺎﻋﻴﺎ ﺃﻭ ﲑ ﻟﻚ ﻣﻦ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﺘ ﺪﻣﻴﻬﺎ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺍ ﻓﺼﺎ ﻋﻨﻬﺎ ﻟﺘﻠﺒﻴﺔ ﺍﺣﺘﻴﺎﺟﺎ‬ ‫ﻣﻦ ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬ ‫ﺜﻞ ﺍ ﺪ‬ ‫ﺣﻴ‬
‫ﺗﺮﺷﻴﺪ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬
‫ﺎﻓﺔ ﺇﱃ‬ ‫ﺍﻟﱵ ﺗﻌﺪ ﻣﻦ ﺃﺟﻠﻬﺎ ﺑﺎ‬ ‫ﻫﺬﺍ ﺍﻟ ﺼﻞ ﻴﺘ ﺩﺭﺍ ﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺃ ﻴﺘﻬﺎ ﻭﺍﻷﻫﺪﺍ‬
‫ﲢﺪﻳﺪ‬ ‫ﻋﻠ ﻣﺪ ﻣﻼﺀﻣﺖ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻟﺘﻠﺒﻴﺔ ﺍﺣﺘﻴﺎﺟﺎ ﺍ ﺘ ﺪﻣﲔ ﺎ ﻭﺗﻮ ﻴ ﺩﻭﺭﻫﺎ‬ ‫ﺍﻟﻮﻗﻮ‬
‫ﻣ ﺘﻮ ﺟﻮﺩﺓ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﻭ ﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍ ﺒﺎﺣ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ﺍﳌﺒﺤﺚ ﺍ ﻭﻝ‪ :‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ )ﻣ ﻬﻮﻣﻬﺎ ﺃﻫﺪﺍﻓﻬﺎ ﺃﻧﻮﺍﻋﻬﺎ(‬
‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﱐ‪ :‬ﻣﻼﺋﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺗﻠﺒﻴﺘﻬﺎ ﻟﻼﺣﺘﻴﺎﺟﺎ ‪.‬‬
‫ﺗﻌﺰﻳﺰﻫﺎ‬ ‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﻟﺚ‪ :‬ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻭﺩﻭﺭ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍﳌﺒـﺤﺚ ﺍ ﻭﻝ‪ :‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ) ﻣﻔـﻬﻮﻣﻬﺎ ﺃﻫـﺪﺍﻓﻬﺎ ﺃﻧﻮﺍﻋـﻬﺎ(‬

‫ﻞ ﺍﻟﻮ ﻴ ﺔ ﺍﻷﻭﱃ ﻗﻴﺎ‬ ‫ﺎ‪ (1) :‬ﺍﻟﻘﻴﺎ ﻭﺍﻻﺗﺼﺎﻝ‪ .‬ﻭﻳﺘ‬ ‫ﺗﻘﻮ ﺍ ﺎ ﺒﺔ ﺑ ﺩﺍﺀ ﻭ ﻴ ﺘﲔ ﺭﺋﻴ ﻴﺘﲔ‬
‫ﺔ ﻭ ﺇ ﻬﺎﺭ ﻣﺎ ﻳﻄﺮﺃ ﻋﻠﻴﻬﺎ ﻣﻦ ﺗ ﲑﺍ ﺧﻼﻝ ﻣﺪﺓ ﺯﻣﻨﻴﺔ‬ ‫ﺣﻴﺎﺯﺓ ﺍ‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﺜﺮﻭﺓ ﺍ ﻮﺟﻮﺩﺓ‬
‫ﻓﻴﻬﺎ ﺑﺼﻮﺭﺓ‬ ‫ﻦ ﻳﺮ‬ ‫ﺍﻟﻨﺎ ﺔ ﻋﻦ ﺍﻟﻘﻴﺎ‬ ‫ﻭﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻞ ﺍﻟﻮ ﻴ ﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻳﺘ ﺇﻳﺼﺎﻝ ﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﻣﻌﻴﻨﻪ ﻭ‬
‫‪.‬‬ ‫ﻣﻼﺋﻤﺔ ﻭ ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬
‫ﻛﻤﺎ ﺗﻌﺘ ﺍ ﺎ ﺒﺔ ﻭ ﻴﻠﺔ ﺇﻳﺼﺎﻝ ﺍ ﻌﻠﻮﻣﺎ ﺇﱃ ﻣ ﺘ ﺪﻣﻴﻬﺎ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺜﻞ ﺃﺩﺍﺓ‬
‫ﻣﻌﻠﻮﻣﺎ ﻛﻤﻴﺔ ﺍ ﻃﺒﻴﻌﺔ ﻣﺎﻟﻴﺔ ﻋﻦ ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﺎﻟﻜﻴ ﻴﺔ ﺍﻟﱵ ﺗ ﺎﻋﺪ ﻣ ﺘ ﺪﻣﻴﻬﺎ‬ ‫ﻫﺪﻓﻬﺎ ﻋﺮ‬
‫ﺍ ﻜ ﻋﻠ ﻛ ﺎﺋﻪ ﺍ ﺩﺍﺭﺓ ﻭﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﺇﱃ ﻣ ﻬﻮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ‪,‬ﻭﺃﻫﺪﺍﻓﻬﺎ ﻭﺃﻧﻮﺍ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﱵ ﺗﻨﺸﺮﻫﺎ‬ ‫ﻫﺬﺍ ﺍ ﺒ‬ ‫ﻭﻟﺬﻟﻚ ﻴﺘ ﺍﻟﺘﻄﺮ‬
‫ﺎ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬ ‫ﺍ‬
‫ﻣﻔـﻬﻮﻡ ﺍﻟﺘـﻘﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ‪:‬‬ ‫‪-1-1‬‬

‫ﻤﻮﻋﺔ ﻣﺘﻜﺎﻣﻠﺔ ﻣﻦ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺍ ﺘﺎﻣﻴﺔ ﺍﻟﱵ‬ ‫ﺎﻳﺔ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ ﺇﱃ ﺗﻘﺪ‬ ‫ﺪ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ‬
‫)‪(2‬‬
‫ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ‪.‬‬ ‫ﻭ ﺍﻟ ﻴﺎ ﺎ‬ ‫ﺗﻜﻮ ﻗﺪ ﺧ ﻌﺖ ﻋﻨﺪ ﺇﻋﺪﺍﺩﻫﺎ ﺇﱃ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟ ﺮﻭ‬
‫ﺔ ﺗﻘﺪ ﻬﺎ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻛﺎﻓﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻌ ﺓ ﻋﻦ ﻧﺘﺎﺋ ﺍﻷﻋﻤﺎﻝ ﺍﻟﱵ ﺘ ﻋﻠ ﺍ‬ ‫ﺗ‬ ‫ﺣﻴ‬
‫)‪(3‬‬
‫ﺷﻜﻞ ﻗﻮﺍﺋ ﻣﺎﻟﻴﺔ ﺃﻭ ﲑﻫﺎ ﻣﻦ ﺍ ﺷﻜﺎﻝ ﺍﻷﺧﺮ ‪.‬‬ ‫ﺩﻭﺭﻳﺎ )ﺃﻭ ﺗﻘﺪ ﻬﺎ ﻃﻮﻋﺎ( ﻮﺍﺀ ﻛﺎﻧﺖ‬
‫ﺍﻟﺒﻴﺎ ﺭﻗ )‪ (1‬ﻟ ﻨﺔ ‪ 1980‬ﺇﱃ ﺃ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ‬ ‫ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ ) ‪(FASB‬‬ ‫ﻭﻗﺪ ﺃﺷﺎﺭ ﻠ‬
‫ﺔ‬ ‫ﻳﺮﺍﺩ ﺗﻮﺻﻴﻠﻬﺎ ﻟﻠﻤ ﺘ ﺪﻣﲔ ﻣﻦ ﺧﺎﺭ ﺍ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭ ﺍﻟﱵ ﲢﺘﻮﻱ ﻋﻠ ﻣﻌﻠﻮﻣﺎ‬ ‫ﺗﻌﺪ ﻋﺼ‬
‫ﻭﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﻭﻗﺎﺋﻤﺔ ﺍﻟﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ‬ ‫ﻭﺩﺍﺧﻠﻬﺎ ﻭ ﺎﻟﺒﺎ ﻣﺎ ﺗﺸﺘﻤﻞ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻋﻠ ﻗﺎﺋﻤﺔ ﺍ ﺮﻛﺰ ﺍ ﺎ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻳ ﻞ ﺗﻘﺪ ﻬﺎ ﻟﻠﻤﺮﺍﺟﻌﺔ ﻟﻠﻤﺼﺎﺩﻗﺔ‬ ‫ﺣﻘﻮ ﺍ ﻼ ‪ .‬ﻭ ﺣ ﺗﺰﻳﺪ ﺍﻟﺜﻘﺔ‬ ‫ﻭﻗﺎﺋﻤﺔ ﺍﻟﺘ ﲑ‬
‫)‪(4‬‬
‫ﻋﻠﻴﻬﺎ ﻭﺇﺑﺪﺍﺀ ﺍﻟﺮﺃﻱ‪.‬‬

‫)‪(1‬‬
‫ﻛﺮﻩ ‪. 31 :‬‬ ‫ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ‪ .‬ﻣﺮﺟﻊ ﺒ‬
‫)‪(2‬‬
‫‪166.165‬‬ ‫ﳏﻤﺪ ﺃﺑﻮ ﻃﺎﻟ ‪ (2005):‬ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ ﻭﺍ ﻌﺎﻳﲑ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﻣﺼﺮ‪.‬‬
‫)‪(3‬‬
‫ﻛﺮﻩ‪42 ,‬‬ ‫ﻣﺮﺟﻊ ﺒ‬ ‫ﺍﻟﻌﺎﺩ‬ ‫ﻋﻮ‬ ‫ﳏﻤﺪ ﺍﲪﺪﺍ ﻟﻌﻈﻤﺔ ﻭﻳﻮ‬
‫ﻛﺮﻩ ‪.47 .‬‬ ‫)‪ (4‬ﺧﺎﻟﺪ ﻋﺒﺪ ﺍﻟﺮﲪﻦ ﺃﲪﺪ ﻋﻠﻲ ﻣﺮﺟﻊ ﺒ‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﻤﻮﻋﺔ ﻣﺘﺮﺍﺑﻄﺔ ﻭﻣﺘﻜﺎﻣﻠﺔ ﻣﻦ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺘﻜﻮ‬ ‫ﻭ ﻣﻦ ﻫﻨﺎ ﺪ ﺇ ﻧﺘﺎﺋ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ ﺗﺘﺒﻠﻮﺭ‬
‫ﺍﻟﱵ ﺗﻘﺮ ﻓﻴﻬﺎ ﺍ ﺪ ﺍﻷﺩ ﻣﻦ‬ ‫ﺎﺑﺎ‬ ‫ﻣﻦ ﻧﻮﻋﲔ‪ :‬ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ ﻭﺃﺧﺮ ﻣﻜﻤﻠﺔ ﺃﻭ ﻣﻠ ﻘﺔ ﻟﻠ‬
‫) ‪(1‬‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍﻷﺯﻣﺔ ﻟﺘ ﻘﻴ ﺃﻫﺪﺍ ﺍ ﺎ ﺒﺔ‪.‬‬

‫ﺃ ﺗﻘﻮ‬ ‫ﻣﻦ ﺍﻟﺘﻌﺮﻳ ﺎ ﺍﻟ ﺎﺑﻘﺔ ﺃ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺗﻌﺪ ﺟﺰﺀﺍ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﻣﻦ ﺍ ﺘﺮ‬ ‫ﻳﺘ‬
‫ﺍﻟﻮﻗﺖ ﺍ ﺎ ﺮ ﺍﻟﺬﻱ ﺃﺻﺒ ﻣﻦ‬ ‫ﺍﺣﺘﻴﺎﺟﺎ ﺍ ﺘ ﺪﻣﲔ ﺎ‬ ‫ﺍﻟﺸﺮﻛﺔ ﺑ ﻋﺪﺍﺩﻫﺎ ﺍ ﺘ ﺎﺑﺔ ﻟﻼﺯﺩﻳﺎﺩ ﺍ ﻄﺮﺩ‬
‫ﻣﻦ ﺧﻼﻝ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ‬ ‫ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻞ ﺑﻴ ﺔ ﺍﻷﻋﻤﺎﻝ ﺍﻟﻴﻮ ﺗﻠﺒﻴﺔ ﺗﻠﻚ ﺍﻻﺣﺘﻴﺎﺟﺎ‬ ‫ﺍ ﺘ ﻴﻞ ﻋﻤﻠﻴﺎ‬
‫ﺍ ﺎ ﺒﻴﺔ ﻭ ﲑ ﺍ ﺎ ﺒﻴﺔ ﻟﺬﺍ ﻓﺎ‬ ‫ﺍﻟﻜ ﺍ ﺎﺋﻞ ﻭﺍﻟﻜﺒﲑ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﻌﺎ ﺑ ﺒ‬ ‫ﺍﻟ ﺮ‬ ‫ﺍ‬ ‫ﺍﻷ ﺎ ﻴﺔ‬
‫ﺍ ﻓﺼﺎ‬ ‫ﺍ ﻌﺎﻳﲑ ﺍ ﺎﺻﺔ ﲜﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ) ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ( ﲢﺪﺩ ﻧﻮﻋﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ‬
‫ﺍﻟﱵ ﺗ ﻤﻨﺘﻬﺎ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺎﻓﻴﺔ ﺃﻭ ﺍﻟﻮﺻ ﻴﺔ ﺇﱃ ﺟﺎﻧ‬ ‫ﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ‬ ‫ﻋﻨﻬﺎ ﻮﺍﺀ ﻛﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ‪.‬‬
‫ﺃ ـﻴﺔ ﺍﻟﺘـﻘﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ‪:‬‬ ‫‪-2-1‬‬

‫ﺗﻨﺒﻊ ﺃ ﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻦ ﺃ ﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﲢﺘﻮﻳﻬﺎ ﻭﺍﻟﱵ ﺗﻌﺪ ﻣﻦ ﺃﻫ ﻣﺼﺎﺩﺭ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﲢﺘﻮﻱ ﻋﻠﻴﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﻟﻠﻤ ﺘ ﺪ ﺍ ﺎﺭﺟﻲ‪ .‬ﻭ ﻣﻦ ﺃﻫ ﺍﻷﺩﻭﺍﺭ ﺍﻟﱵ ﺗ ﺩﻳﻬﺎ ﺍ ﻌﻠﻮﻣﺎ‬
‫)‪(2‬‬
‫ﺗﺘﻤﺜﻞ ﻓﻴﻤﺎ ﻳﻠﻲ ‪:‬‬
‫‪ -2-1‬ﻋـﻠﻰ ﻣﺴﺘـﻮ ﺍﳌﺴﺘ ﻤﺮ ﺍﻟﻔـﺮﺩ ‪:‬‬
‫ﺍ‪ -‬ﺍ ﺼﻮﻝ ﻋﻠ ﻣﻌﻠﻮﻣﺎ ﻟﺘﻘﻴﻴ ﺃﺩﺍﺀ ﺍ ﺩﺍﺭﺓ ﻭﺇﺧﻼﺀ ﻣ ﻮﻟﻴﺎ ﺎ‪.‬‬
‫ﺏ‪-‬ﺍ ﺼﻮﻝ ﻋﻠ ﻣﻌﻠﻮﻣﺎ ﻟﻠﺘﻨﺒ ﺑﺪﺭﺟﺔ ﺍﻟﺮﲝﻴﺔ ﻭﺍ ﺎﻃﺮ ﺍ ﺘﻌﻠﻘﺔ ﺑﺎﻻ ﺘﺜﻤﺎﺭ‪.‬‬
‫ﺍﻻ ﺘﺜﻤﺎﺭﻳﺔ ﺍ ﺘﺎﺣﺔ ﻭﺗﻘﺪﻳﺮ ﺍﻟﺘﻮﺍﺯ ﺑﲔ ﺩﺭﺟﺔ ﺍﻟﺮﲝﻴﺔ ﻭﺍ ﺎﻃﺮ‪.‬‬ ‫‪ -‬ﺍﻟﺘﻤﻜﻦ ﻣﻦ ﺍ ﺎ ﻠﺔ ﺑﲔ ﺍﻟ ﺮ‬
‫ﻜﻦ ﻣﻦ ﺍﻟﺘﻌﺮ ﻋﻠ ﺍﻟﻘﻨﻮﺍ ﺍﻻ ﺘﺜﻤﺎﺭﻳﺔ ﺍ ﻼﺋﻤﺔ ﻟﺘﻮﺟﻴﻪ ﺍ ﺪﺧﺮﺍ ‪.‬‬ ‫ﺩ‪ -‬ﺍ ﺼﻮﻝ ﻋﻠ ﻣﻌﻠﻮﻣﺎ‬
‫ﻭﺭﺍ ﺍ ﺎﻟﻴ ﺔ‬ ‫ﻮ ﻟ‬ ‫‪ -2-2-1‬ﻋﻠﻰ ﻣﺴـﺘﻮ ﺍﻟﺴﻮ ﺍﳌـﺎﻟﻴﺔ‪) :‬ﻣﻼﺣﻈ ﺔ ﻻ ﻳﻮﺟ ﺪ‬
‫ﺍﻟﻴﻤ ﻦ(‬
‫ﺃ‪ -‬ﲪﺎﻳﺔ ﺍ ﺘﺜﻤﺮﻳﻦ ﻭﺇﺷﺎﻋﺔ ﺍﻟﺜﻘﺔ ﺑﻴﻨﻬ ‪.‬‬

‫ﻛﺮﻩ‪.210 .‬‬ ‫)‪ (1‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ﻣﺮﺟﻊ ﺒ‬

‫‪.76‬‬ ‫ﻛﺮﻩ‪.‬‬ ‫ﻣﺮﺟﻊ ﺒ‬ ‫ﺍﻟﻌﺎﺩ‬ ‫ﻋﻮ‬ ‫)‪ (2‬ﳏﻤﺪ ﺍﲪﺪ ﺍﻟﻌﻈﻤﺔ ﻭﻳﻮ‬

‫‪78‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍ ﺮ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟ ﺎﺭﺓ ﺃﻭ ﺍ ﺎﺭﺑﺎ ﺍﻟﱵ ﻗﺪ ﺗ ﺩﻱ ﺇﱃ ﺗ ﻌﲑ ﺧﺎﻃ ﻟ ﻭﺭﺍ ﺍ ﺎﻟﻴﺔ ﺎ ﻳ ﺩﻱ‬ ‫ﺏ‪ -‬ﻴ‬
‫ﺍﻟﻨﻬﺎﻳﺔ ﺇﱃ ﺍﻟﺘ ﺼﻴﺺ ﲑ ﻟﻜ ﻟﻠﻤﻮﺍﺭﺩ ﺍ ﺘﺎﺣﺔ‪.‬‬
‫ﻠﻴ ‪.‬‬ ‫‪ -‬ﺗﻮﻓﲑ ﺃ ﺎ ﻟﺘﺒﺎﺩﻝ ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ ﺑﲔ ﺍ ﺘﻌﺎﻣﻠﲔ ﻋﻠ ﺃ ﺎ‬
‫ﺩ‪ -‬ﺍﻟﻌﻤﻞ ﻋﻠ ﺍﻟﺘﻮﺻﻞ ﺇﱃ ﺃ ﻌﺎﺭ ﺍﻟﺘﻮﺍﺯ ﻋﻨﺪ ﺗﺒﺎﺩﻝ ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ‪.‬‬
‫ﺎﻻ ﺍﻻﺑﺘﻜﺎﺭ ﻷﺩﻭﺍ ﺍﻻ ﺘﺜﻤﺎﺭ ﺍﻟﻘﺎﺩﺭﺓ ﻋﻠ ﺟﺬﺏ ﻣﺪﺧﺮﺍ ﺍ ﺘﺜﻤﺮﻳﻦ‪.‬‬ ‫ﻫ ‪ -‬ﺧﻠ‬
‫‪ -3-2-1‬ﻋـﻠﻰ ﻣﺴـﺘﻮ ﺍﺠﻤﻟـﺘﻤ ‪:‬‬
‫ﺃ‪ -‬ﺗﻮﺟﻴﻪ ﺍ ﻮﺍﺭﺩ ﻭﺍﻟﻘﺮﺍﺭﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍ ﺘﻌﻠﻘﺔ ﲝ ﻦ ﺗﻮﺯﻳﻌﺎ ﺎ ﺑﲔ ﺍﻟﻘﻄﺎﻋﺎ ﺍ ﺮ ﻮﺑﺔ ﺍﻻ ﺘﺜﻤﺎﺭ ﻓﻴﻬﺎ‬
‫ﺍﻗﺘﺼﺎﺩﻳﺎ ﻭﺍﺟﺘﻤﺎﻋﻴﺎ‪.‬‬
‫ﻧﻘﻞ ﺍﻟﺜﺮﻭﺓ‬ ‫‪ -‬ﺍﻟﻘ ﺎﺀ ﻋﻠ ﺃﻳﺔ ﻣ ﺎﺭﺑﺎ ﻗﺪ ﺗ ﺩﻱ ﺇﱃ ﻋﺪ ﺍﻟﺘﻮﺍﺯ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺟﺘﻤﺎﻋﻲ ﻌ‬
‫ﻣﻦ ﻓ ﺔ ﺇﱃ ﻓ ﺔ ﺃﺧﺮ ﺑﺪﻭ ﻣ ﺭ ﺍﻗﺘﺼﺎﺩﻱ‪.‬‬
‫ﺍﻟ ﻮ ﺍ ﺎ ‪.‬‬ ‫ﺝ‪ -‬ﻋﺪﺍﻟﺔ ﺗﻮﺯﻳﻊ ﺍﻟﻌﺎﺋﺪ ﻭﺍ ﺎﻃﺮ ﺑﲔ ﺍ ﺘﻌﺎﻣﻠﲔ‬
‫ﺩ‪ -‬ﲢﻘﻴ ﺍﻷﻫﺪﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﻤ ﺘﻤﻊ ﺑﺸﻜﻞ ﻋﺎ ‪.‬‬
‫‪ -3-1‬ﺍﻟﻌـﻮﺍﻣﻞ ﺍﳌﻠـﺰﻣﺔ ﻋـﺪﺍﺩ ﺍﻟﺘـﻘﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ‪:‬‬
‫ﺍﳉﺪﻳﺮ ﺑﺎﻟﺬﻛﺮ ﺃ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﺎﻟﻴﺔ ﻛﺎﻧﺖ ﻧﺎ ﺔ ﻋﻦ ﺍﻟﺘﻄﻮﺭ ﺍﻟﺬﻱ ﻭﺻﻠﺖ ﺇﻟﻴﻪ ﺧﻼﻝ ﻣﺮﺍﺣﻞ ﺗﻄﻮﺭﺍ ﺎ‬
‫ﺍﻻﻟﺘﺰﺍ ﺑ ﻋﺪﺍﺩﻫﺎ‪ .‬ﻭ ﺍﻟﻮﻗﺖ ﺍ ﺎ ﺮ ﺃﺻﺒ ﺍﻻﻟﺘﺰﺍ ﺑ ﻋﺪﺍﺩ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻳﺮﺟﻊ‬ ‫ﺍﻟﺘﺎﺭ ﻴﺔ ﻣﻦ ﺣﻴ‬
‫)‪(1‬‬
‫ﻟﻠﻌﻮﺍﻣﻞ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﺘ ﺎﺭﻳﺔ ﻛﻘﺎﻧﻮ ﺍﻟﺸﺮﻛﺎ ﻭﺍﻟﻘﻮﺍﻧﲔ ﺍﻟ ﺮﻳﺒﻴﺔ‪.‬‬ ‫‪ -1‬ﺍ ﺘﻄﻠﺒﺎ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍﻟﱵ ﺗﺮﺩ‬
‫ﺃ ﻮﺍ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ ﻭ ﻟﻚ ﺑﺎﻟﻨ ﺒﺔ ﻟﺸﺮﻛﺎ‬ ‫‪ -2‬ﺍ ﺘﻄﻠﺒﺎ ﺍﻟﱵ ﺗ ﺮ ﻬﺎ ﺍ ﻴ ﺎ ﺍ ﻨﻈﻤﺔ ﻟﻠﺘﻌﺎﻣﻞ‬
‫ﻫﺬﻩ ﺍﻷ ﻮﺍ ‪.‬‬ ‫ﻴﻞ‬ ‫ﺍﻟﺘ‬ ‫ﻠﺔ ﺃﻭ ﺍﻟﱵ ﺗﺮ‬ ‫ﺍ‬
‫ﺍ ﻬﻨﻴﺔ ﺍﻟﱵ ﲢﺪﺩ ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺃﻭ ﺍﳉﻤﻌﻴﺎ‬ ‫ﺍ ﻬﻨﻴﺔ ﻟﻠﻤ ﺎ ﺒﺔ ﻛﺎﻟﻨﻘﺎﺑﺎ‬ ‫ﺍ ﻨﻈﻤﺎ‬ ‫‪ -3‬ﻣﺘﻄﻠﺒﺎ‬
‫ﻭﺍ ﺘﻌﺎﺭ ﻋﻠﻴﻪ ) ‪.(GAAP‬‬

‫ﻛﺮﻩ‪.41 ,‬‬ ‫ﻣﺮﺟﻊ ﺒ‬ ‫ﺍﻟﻌﺎﺩ‬ ‫ﻋﻮ‬ ‫)‪ (1‬ﳏﻤﺪ ﺍﲪﺪ ﺍﻟﻌﻈﻤﺔ‪ ,‬ﻭﻳﻮ‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﻃﻮﺍﻋﻴﺔ ﻟﻘﺮﺍﺀ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺩﻭ ﺃﻱ ﺍﻟﺘﺰﺍ ﻣﻬ ﺃﻭ‬ ‫ﺍﻻﺧﺘﻴﺎﺭﻳﺔ ﺍﻟﱵ ﺗﻨﺸﺮﻫﺎ ﺍﻟﺸﺮﻛﺎ‬ ‫‪ -4‬ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻗﺎﻧﻮﱐ ﻟ ﻓﺼﺎ ‪ .‬ﻭ ﻛﻤﺎ ﻳﺸﲑ ﺍﻟﺸﻜﻞ ﺍﻟﺘﺎ ﺭﻗ ) ‪ (1 -2‬ﺇﱃ ﻫﺬﻩ ﺍﻟﻌﻮﺍﻣﻞ ﺍ ﻠﺰﻣﺔ ﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ‬
‫ﺍ ﺎﻟﻴﺔ ﻛﻤﺎ ﻳﻠﻲ‪.‬‬

‫ﺍﳌﺴــﺘﻮ ﺍ ﻭﻝ‬
‫ﺍﳌﺘﻄﻠﺒـــﺎﺕ ﺍﻟﻘﺎﻧﻮﻧﻴـــﺔ‬

‫ﻣﺘﻄﻠﺒﺎﺕ ﺃﺳـﻮﺍ ﺍ ﻭﺭﺍ‬ ‫ﺍﳌﺴــﺘﻮ ﺍﻟ ﺎﱐ‬

‫ـﺔ‬
‫ﺍﳌﺎﻟﻴــــــــــ‬
‫ﺍﻟﺘﻘــﺎﺭﻳﺮ‬
‫ﺍﳌﺎﻟﻴـــﺔ‬ ‫ﻣﺘﻄﻠﺒﺎﺕ ﺍﳌﻨ ﻤﺎﺕ ﺍﳌﻬﻨﻴـﺔ‬ ‫ﺍﳌﺴــﺘﻮ ﺍﻟ ﺎﻟﺚ‬
‫ـﺒﺔ‬
‫ﻟﻠﻤﺤﺎﺳــــــــ‬

‫ﺍ ﻓﺼــﺎ ﺍﻻﺧﺘﻴــﺎﺭﻱ‬ ‫ﺍﳌﺴــﺘﻮ ﺍﻟﺮﺍﺑ‬

‫ﺍﻟﺸﻜﻞ ﺭﻗ )‪ (1 -2‬ﺍﻟﻌﻮﺍﻣﻞ ﺍ ﻠﺰﻣﺔ ﻷﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬

‫‪(37 :1995‬‬ ‫ﺍﳌﺼﺪﺭ‪) :‬ﻡ‪ . .‬ﺍﻟﺼﻴ‬

‫‪ -4-1‬ﺃﻫـﺪﺍﻑ ﺍﻟﺘـﻘﺎﺭﻳﺮ ﺍﳌــﺎﻟﻴﺔ ‪:‬‬

‫ﺎﻝ‬ ‫ﻣ ﺘ ﺪﻣﻴﻬﺎ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺇﱃ ﺗﻘﺪ ﺃﻛ ﻗﺪﺭ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻴﺪﺓ ﺍﻟﱵ ﲢﻘ ﺃﻫﺪﺍ‬ ‫ﺪ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ .‬ﻭﻛﻤﺎ ﻫﻮ ﻣﻌﺮﻭ ﻋﻦ ﺍ ﺎ ﺒﺔ ﺑ ﺎ ﻧﺸﺎ ﺧﺪﻣﻲ ﻭﺃ ﺍ ﻨﺘ ﺍﻟﻨﻬﺎﺋﻲ ﺬﺍ ﺍﻟﻨﺸﺎ ﻋﺒﺎﺭﺓ ﻋﻦ‬
‫ﻣﺘﻌﺪﺩﺓ ﻣﻦ ﺩﺍﺧﻞ ﺍ ﻨﺸ ﺓ ﻭﺧﺎﺭﺟﻬﺎ‪ .‬ﻓ‬ ‫ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﻌﺪﻫﺎ ﺍ ﺩﺍﺭﺓ ﻟﺼﺎ ﺃﻃﺮﺍ‬
‫ﺍﻟﺮﺋﻴ ﻴﺔ ﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ‪ .‬ﻭﺣ ﺗﺘﻤﻜﻦ ﺍ ﺎ ﺒﺔ ﻣﻦ ﺃﺩﺍﺀ ﻣﻬﺎﻣﻬﺎ‬ ‫ﺍ ﺎ ﺒﺔ ﺗﻨﻄﻠ ﻣﻦ ﲢﺪﻳﺪ ﺍﻟﻮ ﺎﺋ‬ ‫ﺃﻫﺪﺍ‬
‫ﺗﻠﻚ‬ ‫ﺗﻮﻓﲑ ﺍﺣﺘﻴﺎﺟﺎ‬ ‫ﻜﻦ ﺍﻟﻨﻈﺎ ﺍ ﺎ‬ ‫ﻟﻚ ﻳ ﺘﺪﻋ ﻣﻌﺮﻓﺔ ﺃﻫﺪﺍﻓﻬﺎ ﺣ‬ ‫ﻓ‬ ‫ﺑﺎﻟﺸﻜﻞ ﺍ ﻨﺎ‬
‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻳﻨﺸ ﻣﻦ ﺍﺣﺘﻤﺎﻝ‬ ‫ﺍﻷﻫﺪﺍ ‪ .‬ﻭﺍﻟﻮﺍﻗﻊ ﺃ ﺟﺎﻧﺒﺎ ﻣﻦ ﺍ ﺸﺎﻛﻞ ﺍﻟﱵ ﺗﺜﲑﻫﺎ ﻋﻤﻠﻴﺔ ﲢﺪﻳﺪ ﺃﻫﺪﺍ‬

‫‪80‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﻟﻚ ﻣﻦ ﺮﻭﺭﺓ ﺗ ﻠﻴ ﻭﺟﻬﺔ ﻧﻈﺮ ﻤﻮﻋﺔ‬ ‫ﻭﺟﻬﺎ ﻧﻈﺮ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻣﺎ ﻗﺪ ﻳ ﺮ‬ ‫ﺗﻌﺎﺭ‬
‫ﻣﻌﻴﻨﺔ ﻋﻠ ﻭﺟﻬﺎ ﻧﻈﺮ ﺍﻷﺧﺮ ‪.‬‬
‫ﺔ ﺃﻭ ﻣﻦ ﺧﺎﺭﺟﻬﺎ ﻭﺃ ﻫﺬﻩ‬ ‫ﺃ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻗﺪ ﻳﻜﻮﻧﻮﺍ ﻣﻦ ﺩﺍﺧﻞ ﺍ‬ ‫ﻭﻣﻦ ﺍ ﻌﺮﻭ‬
‫)‪(1‬‬
‫ﺍﻷﻃﺮﺍ ﺍﻟﱵ ﺗ ﺮ ﻭﺗﺘ ﺮ ﺑﻮ ﻴ ﺔ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻫﻲ‪:‬‬
‫ﺃ ‪ -‬ﺇﺩﺍﺭﺓ ﺍﳌﻨﺸ ﺓ‪ –:‬ﻭﻣﺎ ﻳﺘﺒﻌﻬﺎ ﻣﻦ ﳏﺎ ﺒﲔ ﻭﻣﺮﺍﺟﻌﲔ ﺩﺍﺧﻠﻴﲔ – ﺑﺼ ﺘﻬﺎ ﺍ ﻮﻟﺔ ﻋﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬
‫ﻭﺗﻮﺻﻴﻠﻬﺎ ﺇﱃ ﺃﺻ ﺎﺏ ﺍﻟﺸ ‪.‬‬
‫– ﻣﻬﻨﺔ ﺍﶈﺎﺳﺒﺔ ﻭﺍﳌﺮﺍﺟﻌﺔ‪ :‬ﺑﺼ ﺘﻬﺎ ﺍ ﻮﻟﺔ ﻋﻦ ﻓ ﺺ ﻭﺗﺪﻗﻴ ) ﻣﺮﺍﺟﻌﺔ ( ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻭﻋﻦ ﲢﺪﻳﺪ‬
‫ﻭﺗﻄﻮﻳﺮ ﻣﺒﺎﺩ ﺍ ﺎ ﺒﺔ ﻭﺍ ﺮﺍﺟﻌﺔ‪.‬‬
‫ﺍﻷﻭﱃ ﺗﻜﻮ ﻟﺒﻌ ﻬ‬ ‫ﺟـ ‪ -‬ﻣﺴﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻣﻦ ﺧﺎﺭﺝ ﺍﳌﻨﺸ ﺓ‪ :‬ﻭﺍﻟﺬﻳﻦ ﻳﻨﻘ ﻤﻮ ﺇﱃ ﻤﻮﻋﺘﲔ‪:‬‬
‫ﻣﺜﻞ‬ ‫ﺍﻟﻮﻗﺖ ﻟﺪﻳﻬ ﺍﻟﻘﺪﺭﺓ ﻋﻠ ﺍ ﺼﻮﻝ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ ﻃﺒﻘﺎ ﻻﺣﺘﻴﺎﺟﺎ‬ ‫ﺍﺣﺘﻴﺎﺟﺎ ﻣﺘ ﺼﺼﺔ ﻭ ﻧ‬
‫ﺍ ﺎﻟﻴﺔ ﺍﳉﻬﺎ‬ ‫ﺍﻷﻭﺭﺍ‬ ‫ﻮ‬ ‫ﺍ ﺸﺮﻓﺔ ﻋﻠ‬ ‫ﺍ ﺎﻟﻴﺔ ﺍﻟ ﻠﻄﺎ‬ ‫ﻭﺍﻟﺒﻨﻮ ﻭﺍ ﻨﺸ‬ ‫ﻣﺼﻠ ﺔ ﺍﻟ ﺮﺍﺋ‬
‫ﺍ ﻜﻮﻣﻴﺔ‪ ..‬ﺍ ‪.‬‬
‫ﻠﻴﺔ ﺍﺣﺘﻴﺎﺟﺎ ﺎ ﻣﻦ‬ ‫ﺃﻣﺎ ﻋﻦ ﺍ ﻤﻮﻋﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻓﻬﻲ ﺍﻟﱵ ﺜﻞ ﺍ ﺘ ﺪﻣﲔ ﺍﻟﱵ ﻻ ﺗﺘﻮﻓﺮ ﻓﻴﻬﺎ ﺍﻟﻘﺪﺭﺓ ﻋﻠ‬
‫ﺔ‪ .‬ﻭﺗﻌﺘ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﻌﺪﻫﺎ ﺍ ﺩﺍﺭﺓ ﻫﻲ ﺍ ﺼﺪﺭ ﺍﻷ ﺎ ﻲ ﻟﻠ ﺼﻮﻝ ﻋﻠ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﻋﻠ ﺇﺩﺍﺭﺓ ﺍ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﲢﺘﺎﺟﻬﺎ ﻋﻦ ﺍ ﻨﺸ ﺓ‪.‬‬

‫ﻭﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﺘﺎﺭ ﻴﺔ ﻟﻘﺪ ﻣﺮ ﺍﻻﻫﺘﻤﺎ ﺑﺘ ﺪﻳﺪ ﺃﻫﺪﺍ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺑﺜﻼ ﻣﺮﺍﺣﻞ ﻫﻲ‪:‬‬
‫ﺍ ﺩﺍﺭﺓ ﻭﻛﺎﻧﺖ ﻭﺟﻬﺔ ﻧﻈﺮ ﺍ ﺩﺍﺭﺓ‬ ‫ﺍﻫﺘﻤﺖ ﻫﺬﻩ ﺍ ﺮﺣﻠﺔ ﺑ ﻫﺪﺍ‬ ‫ﺍﳌﺮﺣﻠﺔ ﺍ ﻭ )‪ (1933 -1900‬ﺣﻴ‬
‫ﺍ ﺎ ﺒﺔ ﻭﺗﻘﺎﺭﻳﺮﻫﺎ ﺍ ﺎﻟﻴﺔ ﻭﻛﺎ ﺍ ﻓﺼﺎ ﺍﻟ ﺎﺋﺪ‬ ‫ﻫﻲ ﺍ ﻴﻄﺮﺓ ﻋﻠ ﲢﺪﻳﺪ ﺃﻫﺪﺍ‬
‫ﺗﻨ ﻴﺬ ﺍ ﺘﻄﻠﺒﺎ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻟﻠﻮﻓﺎﺀ ﺑﺎﻟﺘﺰﺍﻣﺎ ﺎ ﺎﻩ ﺍ ﻼ ‪.‬‬ ‫ﻳﺘﻤﺜﻞ‬
‫ﺍﳌﺮﺣﻠﺔ ﻟ ﺎﻧﻴﺔ )‪ (1997-1933‬ﻭﻗﺪ ﺭﻛﺰ ﻫﺬﻩ ﺍ ﺮﺣﻠﺔ ﺍﻫﺘﻤﺎﻣﻬﺎ ﺑﻮﺟﻬﺔ ﻧﻈﺮ ﺍﻻﲢﺎﺩﺍ ﺍ ﺎ ﺒﻴﺔ ﻭﺍ ﻬﻨﻴﺔ‬
‫ﻋﻦ ﻣﺒﺎﺩ ﳏﺎ ﺒﻴﺔ ﻣﻘﺒﻮﻟﺔ ﻣﻦ ﺧﻼﻝ ﺍﻷﺧﺬ ﺑﻮﺟﻬﺔ ﻧﻈﺮ ﻣﺪﻗ‬ ‫ﻟﱵ ﺍﺗ ﻤﺖ ﺑﺎﻟﺒ‬
‫ﺇ ﻬﺎﺭ ﻣﺪ ﻋﺪﺍﻟﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺗﺘﻤﺜﻞ‬ ‫‪ .‬ﻭﺑﺬﻟﻚ ﻓﺎ ﺃﻫﺪﺍ‬ ‫ﺎﺑﺎ ﻭﺍ ﺎ‬ ‫ﺍ‬

‫ﻛﺮﻩ ‪.156 – 155 ,‬‬ ‫)‪ (1‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ﻣﺮﺟﻊ ﺒ‬

‫‪81‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﻟﻚ ﲢﻘﻴﻘﻬﺎ ﺎﺻﻴﺔ ﺍﻟﺜﺒﺎ‬ ‫ﺎ‬ ‫ﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻊ ﻫﺬﻩ ﺍ ﺒﺎﺩ‬ ‫ﺍ ﻓﺼﺎ ﻭﺍﻧ‬
‫ﺗﻄﺒﻴ ﺍﻟﻄﺮ ﻭﺍﻟ ﻴﺎ ﺎ ﺍ ﺎ ﺒﺔ ﺍ ﻌﺘﻤﺪﺓ‪.‬‬
‫ﺍﳌﺮﺣﻠﺔ ﺍﻟ ﺎﻟ ﺔ ) ‪ -1997‬ﻭﺣ ﺍﻟﻴﻮ ( ﻭﻓﻴﻬﺎ ﺗﻄﻮﺭ ﺍﻷﻣﺮ ﺇﱃ ﺍﻷﺧﺬ ﺑﻮﺟﻬﺔ ﻧﻈﺮ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬
‫ﺇﱃ ﻣﺮﺍﻋﺎﺓ ﻣﺼﻠ ﺔ ﺍ ﺘ ﺪﻣﲔ ﺍ ﺎﺭﺟﻴﲔ‪ .‬ﻭﻫﻮ ﻣﺎ ﻳﻄﻠ‬ ‫ﻧﺼﺖ ﺍﻟﺘﻮﺟﻴﻬﺎ‬ ‫ﺣﻴ‬
‫)‪(1‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﻋﻠﻴﺔ ﺑﺎ ﺪﺧﻞ ﺍﻟﻨ ﻌﻲ ﺃﻭ ﻣﺪﺧﻞ ﻓﺎﺋﺪﺓ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻟﻌﻞ‬ ‫ﺍ ﺘﻌﻠﻘﺔ ﺑﺘ ﺪﻳﺪ ﺃﻫﺪﺍ‬ ‫ﺍ ﻬﻨﻴﺔ ﻭﺍ ﺎ ﺒﻴﺔ ﺑﺎﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﺭﺍ ﺎ‬ ‫ﻭﻟﻘﺪ ﻗﺎﻣﺖ ﺍﳉﻬﺎ‬
‫)‪(2‬‬
‫ﺃ ﻬﺎ‪:‬‬
‫ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍﻷﻣﺮﻳﻜﻲ )‪ (APB‬ﺍﻟﺬﻱ ﺗ ﻤﻦ ﲢﺪﻳﺪ ﺍﻷﻫﺪﺍ‬ ‫‪ -1‬ﺍﻟﺮﺃﻱ ﺭﻗ )‪ (4‬ﺍﻟﺼﺎﺩﺭ ﻋﻦ ﻠ‬
‫ﺍﻟﻌﺎﻣﺔ ﻭﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪.‬‬

‫ﺘﺔ ﻣ ﺘﻮﻳﺎ‬ ‫ﻋﺸﺮ ﻫﺪﻓﺎ ﻣﺮﺗﺒﺔ‬ ‫‪ -2‬ﺗﻘﺮﻳﺮ ﳉﻨﺔ ‪ .Trueblood‬ﻭﻗﺪ ﺍﺣﺘﻮ ﻫﺬﻩ ﺍﻟﺘﻘﺮﻳﺮ ﻋﻠ ﺃ‬
‫ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﻌﺎﻣﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻣ ﺘ ﺪﻣﻲ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻭﺍﺣﺘﻴﺎﺟﺎ‬ ‫ﺍﻷﻫﺪﺍ‬ ‫ﺗﺘﻤﺜﻞ‬
‫ﻭﺃﻫﺪﺍ ﻛﻞ ﺗﻘﺮﻳﺮ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻋﻠ ﺣﺪﺓ‪.‬‬

‫‪ -3‬ﺍﻟﺪﺭﺍ ﺔ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻦ ﳉﻨﺔ ﺍ ﻌﺎﻳﲑ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﺘﺎﺑﻌﺔ ﻌﻬﺪ ﺍ ﺎ ﺒﲔ ﺍﻟﻘﺎﻧﻮﻧﻴﲔ ﺑ ﻠﺘﺮﺍ ﻭﻭﻳﻠﺰ ﻋﺎ ‪1975‬‬
‫ﻼ ﺔ ﻋﺸﺮ ﻫﺪﻓﺎ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻛﻤﺎ ﺍﺷﺘﻤﻠﺖ ﻋﻠ ﲢﺪﻳﺪ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪.‬‬ ‫ﻭﺍﻟﱵ ﺣﺪﺩ‬
‫ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ ﺍﻷﻣﺮﻳﻜﻲ) ‪ (FASB‬ﺭﻗ )‪ (1‬ﻭﻳﺘﻌﻠ ﺑﺘ ﺪﻳﺪ ﺃﻫﺪﺍ‬ ‫‪ -4‬ﺍﻟﺒﻴﺎ ﺍﻟﺼﺎﺩﺭ ﻋﻦ ﻠ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫ﺍﻟﺘ ﺎﺭﻳﺔ ﻭﺍﻟﺜﺎﱐ ﻫﻮ ﺍ ﻬﻮ ﺭﻗ )‪ (4‬ﻭﻳﺘﻌﻠ ﺑﺘ ﺪﻳﺪ ﺃﻫﺪﺍ‬ ‫ﺍ ﺸﺮﻭﻋﺎ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬
‫ﲑ ﺍ ﺎﺩﻓﺔ ﻟﻠﺮﺑ ‪.‬‬ ‫ﺍ ﺸﺮﻭﻋﺎ‬ ‫ﺍ ﺎﻟﻴﺔ‬
‫ﻭﻳﻌﺪ ﺗﻘﺮﻳﺮ ﳉﻨﺔ )‪ (Trueblood‬ﻣﻦ ﺃﻫ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺎ ﺍﻟﱵ ﺃﻋﺘﻤﺪ ﻋﻠﻴﻬﺎ ﻠ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﺎﺩﻓﺔ ﺇﱃ ﲢﻘﻴ ﺍﻟﺮﺑ‬ ‫ﺑ ﻫﺪﺍ‬ ‫ﺍﻷﻣﺮﻳﻜﻲ ) ‪ (FASB‬ﻋﻨﺪ ﻧﺸﺮﺓ ﻟﻠﺒﻴﺎ ﺭﻗ )‪ (1‬ﺍ ﺎ‬
‫ﻤﻮﻋﺘﲔ ﺎ‪:‬‬ ‫ﻭﻗﺪ ﺣﺼﺮ ﺃﻫﺪﺍ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬

‫‪.131 -126‬‬ ‫ﻛﺮﻩ‬ ‫)‪ (1‬ﺭ ﻮﺍ ﺣﻠﻮﺓ ﺣﻨﺎ ﻣﺮﺟﻊ ﺒ‬

‫‪39-38‬‬ ‫ﻛﺮﻩ ‪.‬‬ ‫)‪ (2‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﻋﻠﻲ ﺍﻟﺼﻴ ‪,‬ﻣﺮﺟﻊ ﺒ‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺃﻭﻻ ﺍ ﻫﺪﺍﻑ ﺍ ﺳﺎﺳﻴﺔ ) ﺍ ﻫﺪﺍﻑ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ (‬

‫)‪(1‬‬
‫ﺃ ‪:‬‬ ‫ﺪ ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺇﱃ ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ‬
‫ﻭ ﻦ ﻳ ﻬﻤﻮ ﺍﻷﻧﺸﻄﺔ ﺍﻟﺘ ﺎﺭﻳﺔ‬ ‫ﺍﻻ ﺘﺜﻤﺎﺭ ﻭﺍﻻﺋﺘﻤﺎ‬ ‫‪ -1‬ﺗﻜﻮ ﻣ ﻴﺪﺓ ﻦ ﻳﺘ ﺬﻭ ﻗﺮﺍﺭﺍ‬
‫‪.‬‬ ‫ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﺸﻜﻞ ﻣﻨﺎ‬
‫‪ -2‬ﺗﻜﻮ ﻣ ﻴﺪﺓ ﻟﻠﻤ ﺘﺜﻤﺮﻳﻦ ﻭﺍﻟﺪﺍﺋﻨﲔ ﺍ ﺎﻟﻴﲔ ﻭﺍ ﺮﺗﻘﺒﲔ ﻭ ﲑﻫ ﻣﻦ ﺍ ﺘ ﺪﻣﲔ ﻋﻨﺪ ﺗﻘﺪﻳﺮ ﻣﻘﺪﺍﺭ‬
‫ﻭﺗﻮﻗﻴﺖ ﻭﺩﺭﺟﺔ ﻋﺪ ﺍﻟﺘ ﻛﺪ ﺍ ﺼﺎﺣﺒﺔ ﻟﻠﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ ﺍ ﺘﻘﺒﻠﻴﺔ‪.‬‬

‫ﻛﻞ ﻣﻨﻬﻤﺎ‪.‬‬ ‫‪ -3‬ﺗﺘﻌﻠ ﺑﺎ ﻮﺍﺭﺩ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍ ﻄﺎﻟﺒﺎ )ﺍﻻﻟﺘﺰﺍﻣﺎ ( ﻋﻠ ﻫﺬﻩ ﺍ ﻮﺍﺭﺩ ﻭﺍﻟﺘ ﲑﺍ‬
‫)‪(2‬‬
‫ﺛﺎﻧﻴـﺎ – ﺍ ﻫـﺪﺍﻑ ﺍﻟﺘﻔﺼـﻴﻠﻴﺔ ﻟﻠﺘـﻘﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ‪:‬‬
‫ﺗﻘﻴﻴ ﺍ ﻨﺸ ﺓ ﻭﲢﺪﻳﺪ ﺃﺭﺑﺎﺣﻬﺎ‪.‬‬ ‫‪ -1‬ﺗﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺗ ﻴﺪ‬

‫ﲢﺪﻳﺪ ﺩﺭﺟﺔ ﺍﻟ ﻴﻮﻟﺔ ﻭﺗﺪﻓ ﺍﻷﻣﻮﺍﻝ‪.‬‬ ‫‪ -2‬ﺗﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺗ ﻴﺪ‬

‫ﻟﻚ ﻳﺘ‬ ‫ﺍﻟﺘﻘﺮﻳﺮ ﻋﻦ ﻣ ﻮﻟﻴﺔ ﺍ ﺩﺍﺭﺓ ﻭﺗﻘﻴﻴ ﻛ ﺎﺀﺓ ﺃﺩﺍﺋﻬﺎ‪ .‬ﻭﻟﺘ ﻘﻴ‬ ‫‪ -3‬ﺗﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺗ ﻴﺪ‬
‫ﺍﻻ ﺘﻌﺎﻧﺔ ﺑﺎ ﻌﻠﻮﻣﺎ ﺍ ﺎﺻﺔ ﺑﺎﻟﺮﲝﻴﺔ ﻭﻣﻜﻮﻧﺎ ﺎ‪.‬‬

‫ﻼﺣﻈﺎ ﻭﺗ ﲑﺍ ﺍ ﺩﺍﺭﺓ ﻳﺰﻳﺪ ﻣﻦ ﻣﻨ ﻌﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺗﺘ ﻤﻨﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫‪ -4‬ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ ﺗﺘﻌﻠ‬
‫ﺍ ﺎﻟﻴﺔ‪.‬‬
‫‪ -5-1‬ﺃﻧـﻮﺍ ﺍﻟﺘـﻘﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ‪:‬‬
‫ﻜﻦ ﺗﻘ ﻴ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺇﱃ ﻧﻮﻋﲔ ﺎ‪:‬‬
‫‪ -‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ ﺍ ﺘﻜﺎﻣﻠﺔ‪.‬‬
‫ﺎﻓﻴﺔ‪.‬‬ ‫‪ -‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ‬
‫ﺃﻧ ﻮﺍ ﺍﻟﺘ ﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪:‬‬ ‫ﻭﺍﻟﺸﻜﻞ ﺭﻗ )‪ (2-2‬ﺍﻟﺘﺎ ﻳﻮ‬

‫)‪ (1‬ﺃﻣﲔ ﺍﻟ ﻴﺪ ﻟﻄ ﻲ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.188 .‬‬

‫)‪ (2‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ‪,‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪173- 172 ,‬‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍﻟﺘـــﻘﺎﺭﻳﺮ ﺍﳌـــﺎﻟﻴﺔ‬
‫ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﺍ ﺿـﺎﻓﻴﺔ‬ ‫ﺍﻟﺘﻘــﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﺍ ﺳـﺎﺳﻴﺔ‬

‫ﺍﻟﺘﻘــﺎﺭﻳﺮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﺘــﻘﺎﺭﻳﺮ ﺗﻘــﺎﺭﻳﺮ ﺗﻘـﺎﺭﻳﺮ‬ ‫ﻗـﺎﺋﻤﺔ ﺍﻟﺘ ـﻴﲑ ﻗــﺎﺋﻤﺔ ﻗــــﺎﺋﻤﺔ‬
‫ﺍﳌﻴـﺰﺍﻧﻴﺔ‬
‫ﺍﳌﺮﺣﻠﺔ )ﺍﻟﺪﻭﺭﻳﺔ( ﺍﻟﻘﻄﺎﻋﻴﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳌﺴﺆﻭﻟﻴﺔ ﺍﳌـﻮﺍﺭﺩ‬ ‫ﰲ ﺣﻘﻮ ﺍﳌﻠ ﻴﺔ ﺍﻟـﺪﺧﻞ ﺍﻟﺘﺪﻓﻘﺎﺕ ﺍﻟﻨﻘﺪﻳﺔ‬
‫ﺍ ﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﺒﺸﺮﻳﺔ‬

‫ﺍﻟﺸ ﻞ ﺭﻗﻢ )‪ (2-2‬ﺃﻧـﻮﺍ ﺍﻟﺘﻘــﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﺍ ﺳـﺎﺳﻴﺔ ﻭﺍ ﺿـﺎﻓﻴﺔ‪.‬‬

‫ﺍ ﺼﺪﺭ‪) :‬ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣ (‬

‫‪ -1-5-1‬ﺍﻟﺘــﻘﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﺍ ﺳـﺎﺳﻴﺔ‬

‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ( ﺍﻟﺼﺎﺩﺭ ﻋﻦ ﳉﻨﺔ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ‬ ‫ﺍﻟﺪﻭ ﺍﻷﻭﻝ ) ﻋﺮ‬ ‫ﻟﻘﺪ ﺣﺪﺩ ﺍ ﻌﻴﺎﺭ ﺍ ﺎ‬
‫)‪(1‬‬
‫ﻣﻜﻮﻧﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬
‫‪ -‬ﻗﺎﺋﻤﺔ ﺍ ﺮﻛﺰ ﺍ ﺎ ) ﺍ ﻴﺰﺍﻧﻴﺔ (‪.‬‬
‫‪ -‬ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ‪.‬‬
‫ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ ) ﺍ ﺘﺜﻤﺮﻳﻦ (‪.‬‬ ‫‪ -‬ﻗﺎﺋﻤﺔ ﺍﻟﺘ ﲑ‬
‫‪ -‬ﻗﺎﺋﻤﺔ ﺍﻟﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ‪.‬‬
‫ﺃ( ﻗـﺎﺋﻤﺔ ﺍﳌـﺮﻛﺰ ﺍﳌﺎﱄ ) ﺍﳌﻴﺰﺍﻧﻴﺔ (‬
‫ﺗﻌﺮ ﻗﺎﺋﻤﺔ ﺍ ﺮﻛﺰ ﺍ ﺎ )ﺍ ﻴﺰﺍﻧﻴﺔ( ﺑ ﺎ ﻛﺸ ﺎ ﺑﺎ ﻮﺍﺭﺩ ﺍ ﺘﺎﺣﺔ ﻟﺪ ﺍ ﻨﺸ ﺓ " ﺍﻷﺻﻮﻝ " ﻭﻣﺼﺎﺩﺭ ﻮﻳﻞ‬
‫)‪(2‬‬
‫ﻧﻘﻄﺔ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ‪.‬‬ ‫ﻫﺬﻩ ﺍ ﻮﺍﺭﺩ "ﺍﻻﻟﺘﺰﺍﻣﺎ " ﻭﺣﻘﻮ ﺍ ﻠﻜﻴﺔ‬
‫ﻈﺔ ﺗﺎﺭ ﻴﺔ‬ ‫ﺗﺎﺭﻳ ﻣﻌﲔ ﺃﻭ ﻛﻤﺎ ﻳﻘﺎﻝ‬ ‫ﺍ ﻴﺰﺍﻧﻴﺔ ﺑ ﺎ ﺻﻮﺭﺓ ﻟﻠﻤﺮﻛﺰ ﺍ ﺎ ﻟﻠﻤﻨﺸ ﺓ‬ ‫ﻭﻛﻤﺎ ﺗﻌﺮ‬
‫) ‪(3‬‬
‫ﺜﻞ ﺗﻌﺒﲑﺍ ﻋﻦ ﺍ ﻌﺎﺩﻟﺔ ﺍ ﺎ ﺒﻴﺔ ﺍﻷ ﺎ ﻴﺔ‪:‬‬ ‫ﻣﻌﻴﻨﺔ‪ .‬ﻛﻤﺎ ﺇ ﻗﺎﺋﻤﺔ ﺍ ﺮﻛﺰ ﺍ ﺎ‬

‫)‪(1‬‬
‫ﻛﺮﻩ‪.168-167. .‬‬ ‫ﳏﻤﺪ ﺃﺑﻮ ﻃﺎﻟ ‪.‬ﻣﺮﺟﻊ ﺒ‬
‫‪11‬‬ ‫)‪ (2‬ﳏﻤﻮﺩ ﻋﺒﺪ ﺍ ﻠﻴ ﺍ ﻼﻳﻠﻴﺔ ‪ (2004):‬ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺎ ﺑﺎ ﺘ ﺪﺍ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺎ ﺒﻴﺔ‪ .3 .‬ﻣﻄﺎﺑﻊ ﺍﻟﺮﺍﺷﺪ ﺍﻟﺘ ﺎﺭﻳﺔ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪.‬‬
‫ﳏﻤﺪ ﺃﺑﻮ ﻃﺎﻟ ‪.‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪168-167 .‬‬ ‫)‪(3‬‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍ ﺻﻮﻝ =ﺍﻻﻟﺘﺰﺍﻣﺎﺕ ‪ +‬ﺣﻘﻮ ﺍﳌﻠ ﻴﺔ‬

‫ﻭﺍ ﺒﺎﻟ ﺍ ﺘﻌﻠﻘﺔ ﺑﺎﻷﺻﻮﻝ ﻭﺍﻻﻟﺘﺰﺍﻣﺎ ﻭﺣﻘﻮ‬ ‫ﺎﺑﺎ‬ ‫ﻭﺗﺒﲔ ﻗﺎﺋﻤﺔ ﺍ ﺮﻛﺰ ﺍ ﺎ ﺍ ﻤﻮﻋﺔ ﺍﻟﺮﺋﻴ ﻴﺔ ﻟﻠ‬
‫)‪(1‬‬
‫ﻧﻘﻄﺔ ﺯﻣﻨﻴﺔ ﳏﺪﺩﺓ‪.‬‬ ‫ﺍ ﻠﻜﻴﺔ ) ﺍ ﺎ ﲔ ( ﻭﺍﻟﻌﻼﻗﺎ ﺑﲔ ﻫﺬﻩ ﺍ ﻤﻮﻋﺎ‬
‫ﺍﻟﱵ ﲢﻘﻘﻬﺎ ﻟﻠﻤ ﺘ ﺪﻣﲔ‬ ‫ﻗﺎﺋﻤﺔ ﺍ ﺮﻛﺰ ﺍ ﺎ ) ﺍ ﻴﺰﺍﻧﻴﺔ ( ﻣﻦ ﺧﻼﻝ ﺍﻷﻫﺪﺍ‬ ‫ﻭ ﻜﻦ ﻣﻌﺮﻓﺔ ﺃﻫﺪﺍ‬
‫ﻈﺔ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ ﻭﻣﻨﻬﺎ ﺑﻴﺎ ﺻﺎ ﺣﻘﻮ‬ ‫ﺗﺼﻮﻳﺮ ﺍ ﺮﻛﺰ ﺍ ﺎ ﻭﺍﻻﻗﺘﺼﺎﺩﻱ ﻟﻠﻤﻨﺸ ﺓ‬ ‫ﻭﺍ ﺘﻤﺜﻞ‬
‫ﻋﻦ ﻣﻮﺍﺭﺩ ﺍ ﻨﺸ ﺓ ﻭﺍﻟﺘﺰﺍﻣﺎ ﺎ ﺎﻩ‬ ‫ﻭﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ‬ ‫ﺃﺻ ﺎﺏ ﺍ ﺸﺮﻭ ﻣﻦ ﻣ ﺎ ﲔ ﻭﻣ ﺘﺜﻤﺮﻳﻦ ﻭ ﲑﻫ‬
‫ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ ﺗ ﺘ ﺪ ﻛ ﺎ ﻻﺣﺘ ﺎﺏ ﻣﻌﺪﻝ ﺍﻟﻌﺎﺋﺪ‬ ‫ﺍ ﻮﺩﻋﲔ ﻭﺍ ﻘﺮ ﲔ ﻭﺍﻟﺪﺍﺋﻨﲔ‪ .‬ﻛﻤﺎ ﺃ ﺎ ﺗ ﺎﻫ‬
‫) ‪(2‬‬
‫ﻋﻠ ﺍﻻ ﺘﺜﻤﺎﺭ‪.‬‬
‫ﺍﻷﺟﻞ ﺍﻟﻘﺼﲑ‬ ‫ﺣﻮﻝ ﻴﻮﻟﺔ ﺍ ﻨﺸ ﺓ ﻭﻗﺪﺭ ﺎ ﻋﻠ ﺍﻟﻮﻓﺎﺀ ﺑﺎﻟﺘﺰﺍﻣﺎ ﺎ‬ ‫ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ‬ ‫ﻛﻤﺎ ﺗ ﺎﻫ‬
‫)‪(3‬‬
‫ﺍ ﺘ ﺪﺍ ﺍ ﻮﺍﺭﺩ ﺍ ﺘﺎﺣﺔ‪.‬‬ ‫ﺗﻘﻴﻴ ﻛ ﺎﺀﺓ ﺍ ﺩﺍﺭﺓ‬ ‫ﻭﺍﻷﺟﻞ ﻃﻮﻳﻞ ﺍﻷﺟﻞ ﻭﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ ﺗ ﺎﻋﺪ‬
‫ﺍﻻﻟﺘﺰﺍﻣﺎ‬ ‫ﺍ ﺧﺮ‬ ‫ﺍﻷﺻﻮﻝ ﻭﺍﳉﺎﻧ‬ ‫ﺍﻷﻭﻝ‬ ‫ﻭﻳﺘ ﺗﻘ ﻴ ﺍ ﻴﺰﺍﻧﻴﺔ ﺇﱃ ﺟﺎﻧﺒﲔ ﻳﺘﻤﺜﻞ ﺍﳉﺎﻧ‬
‫ﻋﻨﺎﺻﺮ ﺍ ﻴﺰﺍﻧﻴﺔ ﺇﱃ‬ ‫ﻭﺣﻘﻮ ﺍ ﻠﻜﻴﺔ )ﺍ ﺼﻮ ( ﻭﻳﺘ ﻋﻠ ﺃ ﺎ ﺩﺭﺟﺔ ﻴﻮﻟﺔ ﻫﺬﻩ ﺍﻟﻌﻨﺎﺻﺮ‪ .‬ﻭﻟﺬﻟﻚ ﺗﻘ‬
‫)‪(4‬‬
‫ﺃﺻﻮﻝ ﻭﺧﺼﻮ ﻣﺘﺪﺍﻭﻟﺔ ﻭ ﲑ ﻣﺘﺪﺍﻭﻟﺔ ‪.‬‬
‫ﻭﻳﺸﲑ ﺍﻟﺸﻜﻞ ﺍﻟﺘﺎ ﺭﻗ ) ‪ (3 -2‬ﺇﱃ ﺍﻟﺸﻜﻞ ﺍﻟﻌﺎ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ‪:‬‬

‫‪ (1995):‬ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻭﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ ﻋﻠﻴﻬﺎ ﻭﺍ ﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ ﻋﺎﻣﺎ‪ .‬ﺩﺍﺭ ﺍ ﻄﺒﻮﻋﺎ ﻟﻠﻨﺸﺮ ﻭﺩﺍﺋﺮﺓ ﺍ ﻜﺎﺗ ﺍﻟﻮﻃﻨﻴﺔ‪ .‬ﻋﻤﺎ‬
‫)‪ (1‬ﻧﻌﻴ ﺣ ﲔ ﺩ‬
‫ﺍﻷﺭﺩ ‪14 .‬‬
‫)‪ (2‬ﻋﺒﺪ ﺍﻟ ﺘﺎﺭ ﺃﻟﻜﺒ ﻲ ‪ (2003):‬ﺍﻟﺘﻜﺎﻣﻞ ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ‪ .1 .‬ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪428 .‬‬
‫)‪ (3‬ﳏﻤﻮﺩ ﻋﺒﺪ ﺍ ﻠﻴ ﺍ ﻼﻳﻠﻴﺔ‪ .‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪11 .‬‬
‫)‪ (4‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ‪ ,‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪217 ,‬‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺗﺒﻮﻳﺐ ﺍﳌـــــﻴﺰﺍﻧﻴـــــــﺔ‬
‫ﺍﳋﺼﻮﻡ )ﺍﻻﻟﺘﺰﺍﻣﺎﺕ ﻭﺣﻘﻮ ﺍﳌﻠ ﻴﺔ‬ ‫ﺍ ﺻﻮﻝ‬
‫ﺍﻟﺘﺰﺍﻣﺎﺕ ﻣﺘﺪﺍﻭﻟﺔ‬ ‫ﺃﺻﻮﻝ ﻣﺘﺪﺍﻭﻟﺔ‬
‫ﺩﻳﻮﻥ ﻃﻮﻳﻠﺔ ﺍ ﺟﻞ‬ ‫ﺍﺳﺘ ﻤﺎﺭﺍﺕ ﻃﻮﻳﻠﺔ ﺍ ﺟﻞ‬
‫ﺣﻘﻮ ﺍﳌﻠ ﻴﺔ‬ ‫ﺍﻟﻌﻘﺎﺭﺍﺕ ﻭﺍ ﻻﺕ ﻭﺍﳌﻌﺪﺍﺕ‬
‫ﺃﺳﻬﻢ ﺭﺃﺱ ﺍﳌﺎﻝ‬ ‫ﺍ ﺻﻮﻝ ﲑ ﺍﳌﻠﻤﻮﺳﺔ‬
‫ﺭﺃﺱ ﺍﳌﺎﻝ ﺍ ﺿﺎﰲ ﺍﳌﺪﻓﻮ‬ ‫ﺃﺻﻮﻝ ﺃﺧﺮ‬
‫ﺍ ﺭﺑﺎ ﺍﶈﺘﺠﺰﺓ‬
‫ﺇ ﺎﱄ ﺍﳋﺼﻮﻡ‬ ‫ﺇ ﺎﱄ ﺍ ﺻﻮﻝ‬

‫ﺷﻜﻞ ﺭﻗ ) ‪ ( 3 -2‬ﺍﻟﺸﻜﻞ ﺍﻟﻌﺎ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ‬

‫)‪(1‬‬
‫ﺍﻟﺸﻜﻞ ﺍﻟﺘﺎ ‪:‬‬ ‫ﺍ ﻴﺰﺍﻧﻴﺔ ﺑﺸﻜﻞ ﻗﺎﺋﻤﺔ ﺑﻄﺮﻳﻘﺘﲔ ﻛﻤﺎ ﻳﻈﻬﺮ‬ ‫ﻭ ﻜﻦ ﻋﺮ‬

‫ﺍﻟﻄـﺮﻳﻘﺔ ﺍﻟ ﺎﻧﻴﺔ‬ ‫ﺍﻟﻄـﺮﻳﻘﺔ ﺍ ﻭ‬

‫ﺍﳌﻮﺟﻮﺩﺍﺕ ﺍﳌﺘﺪﺍﻭﻟﺔ‬ ‫×××‬ ‫ﺍ ﻮﺟﻮﺩﺍ‬ ‫×××‬
‫)‪ (-‬ﺍﳌﻄﻠﻮﺑﺎﺕ ﺍﳌﺘﺪﺍﻭﻟﺔ‬ ‫×××‬ ‫ﻣﺘﺪﺍﻭﻟﺔ‬ ‫×××‬
‫ﺭﺃﺱ ﺍﳌﺎﻝ ﺍﻟﻌﺎﻣﻞ‬ ‫×××‬ ‫ﺎﺑﺘﺔ‬ ‫×××‬
‫ﺍﳌﻮﺟﻮﺩﺍﺕ ﺍﻟ ﺎﺑﺘﺔ‬ ‫×××‬ ‫×××‬ ‫)‪(-‬ﺍ ﻄﻠﻮﺑﺎ‬ ‫×××‬
‫)‪ (-‬ﺍﳌﻄﻠﻮﺑﺎﺕ ﻃﻮﻳﻠﺔ ﺍ ﺟﻞ‬ ‫×××‬ ‫×××‬ ‫ﻣﺘﺪﺍﻭﻟﺔ‬ ‫×××‬
‫ﺎﺑﺘﺔ‬ ‫×××‬
‫ﺣﻘﻮ ﺍﳌﻠ ﻴﺔ ) ﺻﺎﰲ ﺍ ﺻﻮﻝ (‬ ‫ﺣﻘﻮ ﺍﳌﻠ ﻴﺔ )ﺻﺎﰲ ﺍ ﺻﻮﻝ (‬

‫ﺣﻴ ﻳﻜﻮ‬ ‫ﺍﻟﺬﻱ ﻳ ﻳﺪﻩ ﺍﻟﺒﺎﺣ‬ ‫ﺍ ﻴﺰﺍﻧﻴﺔ ﺑﺸﻜﻞ ﻗﺎﺋﻤﺔ ﻭﻓﻘﺎ ﻟ ﻠﻮﺏ ﺍﻟﺜﺎﻧﻴﺔ ﻫﻮ ﺍﻷﻧ‬ ‫ﻭﺃ ﻋﺮ‬
‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪ .‬ﻭﻣﻦ‬ ‫ﺃ ﻬﻞ ﻓﻬﻤﺎ ﻭﺍ ﺘﻴﻌﺎﺑﺎ ﻣﻦ ﻗﺒﻞ ﺍ ﺘ ﺪﻣﲔ ﻭﻳﻮﻓﺮ ﻣﻌﻠﻮﻣﺎ ﺃﻛﺜﺮ ﻣﻼﺋﻤﺔ ﻭﻓﺎﺋﺪﺓ‬
‫)‪(2‬‬
‫ﺃﻫ ﻫﺬﻩ ﺍ ﺰﺍﻳﺎ ﻣﺎ ﻳﻠﻲ ‪:‬‬
‫‪ -1‬ﺗﻮ ﻴ ﺭﺃ ﺍ ﺎﻝ ﺍﻟﻌﺎﻣﻞ ﺍﻟﺬﻱ ﻳﻠ ﺍﺣﺘﻴﺎﺟﺎ ﺍﻟﺪﺍﺋﻨﲔ ﻭﺍ ﻘﺮ ﲔ ﺧﻼﻝ ﻓﺘﺮﺓ ﻗﺼﲑﺓ ﺍﻷﺟﻞ‪.‬‬

‫ﻛﺮﻩ‪56 .‬‬ ‫)‪ (1‬ﺧﺎﻟﺪ ﻋﺒﺪ ﺍﻟﺮﲪﻦ ﺃﲪﺪ ﻋﻠﻲ‪.‬ﻣﺮﺟﻊ ﺒ‬

‫ﻛﺮﻩ‪312- 311 .‬‬ ‫)‪ (2‬ﺭ ﻮﺍ ﺣﻠﻮﺓ ﺣﻨﺎ ﻣﺮﺟﻊ ﺒ‬

‫‪86‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﻭﻧ ﺒﺔ‬ ‫ﺔ‪ .‬ﻣﺜﻞ ﻧ ﺒﺔ ﺍﻟﻌﺎﺋﺪ ﻋﻦ ﺍﻻ ﺘﺜﻤﺎﺭﺍ‬ ‫ﺍ ﺎﻟﻴﺔ ﻋﻦ ﻭ ﻊ ﺍ‬ ‫‪ -2‬ﺗ ﻬﻴﻞ ﺣ ﺎﺏ ﺍ ﺷﺮﺍ‬
‫ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺎ ‪.‬‬ ‫ﺍﻟﺘﺪﺍﻭﻝ ﺎ ﺪ ﺃ ﺮﺍ‬
‫ﺎﻓﻴﺔ ﻭﻛﺬﻟﻚ ﺍ ﻘﻮ ﺍ ﺘ ﻘﺔ ﻋﻠ‬ ‫ﻭﺍﻟ ﻴﻮﻟﺔ ﺍ‬ ‫ﺔ ﺇﱃ ﺍﻻﻗﺘﺮﺍ‬ ‫ﺣﺎﺟﺔ ﺍ‬ ‫‪ -3‬ﲢﺪﻳﺪ ﺃﻭﻗﺎ‬
‫ﻓﻴﻤﺎ ﺑﻴﻨﻬﻤﺎ‪.‬‬ ‫ﻃﻮﻳﻠﺔ ﻭﻗﺼﲑﺓ ﺍﻷﺟﻞ ﻭﲢﻠﻴﻞ ﺍﻟﻨ‬ ‫ﺔ ﻮﺍﺀ ﻟﻠﻤﻼ ﺃﻭ ﺍﻟﻘﺮﻭ‬ ‫ﺍ‬
‫ﻧﻮ‬ ‫ﺍ ﻴﺰﺍﻧﻴﺔ ﺣ‬ ‫ﺗﻌﺪ ﺍ ﻴﺰﺍﻧﻴﺔ ﻭﻓﻘﺎ ﻟ ﻓﻜﺎﺭ ﺍ ﺘﻠ ﺔ ﺍﻟ ﺎﺑﻘﺔ ﺍﻟﺬﻛﺮ ﻋﻠ ﺃ ﺎ ﺗﺒﻮﻳ‬
‫ﺎ ﺍ ﺎﻟﻴﺔ ﻭﺍﻟﺘ ﺎﺭﻳﺔ ﺗﺒﺪﺃ ﺗﺒﻮﻳ ﺍ ﻴﺰﺍﻧﻴﺔ ﺑﺎﻷﺻﻮﻝ ﺍ ﺘﺪﺍﻭﻟﺔ ﻭﺗﻨﺘﻬﻲ ﺑﺎﻷﺻﻮﻝ ﺍﻟﺜﺎﺑﺘﺔ ﺃﻱ ﺍﻟﺒﺪﺀ‬ ‫ﺍﻟﻨﺸﺎ ‪ .‬ﻓﺎ‬
‫)‪(1‬‬
‫ﺍ ﻨﺸ ﺓ ﺍﻟﺼﻨﺎﻋﻴﺔ‪.‬‬ ‫ﺑﺎﻷﺻﻮﻝ ﺍﻷﻛﺜﺮ ﻴﻮﻟﺔ ﻭﺗﻨﺘﻬﻲ ﺑﺎﻷﺻﻮﻝ ﺍﻷﻗﻞ ﻴﻮﻟﺔ ﻭﺍﻟﻌﻜ ﺻ ﻴ ﺑﺎﻟﻨ ﺒﺔ‬
‫ﺃﺻﻮﻝ‬ ‫ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ ﻋﻦ ﻃﺒﻴﻌﺔ ﻣﻘﺪﺍﺭ ﺍﻻ ﺘﺜﻤﺎﺭ‬ ‫ﻭﻬﺑﺬﺍ ﻧﺼﻞ ﺇﱃ ﺃ ﻫﺪ ﻭﺃ ﻴﺔ ﺍ ﻴﺰﺍﻧﻴﺔ ﺗﺘﻤﺜﻞ‬
‫ﺔ ﻛﻤﺎ ﺗ ﺎﻫ ﺍ ﻴﺰﺍﻧﻴﺔ‬ ‫ﺔ ﻟﺪﺍﺋﻨﻴﻬﺎ ﻭﺣﻘﻮ ﺍ ﻼ ﻋﻠ ﺻﺎ ﺃﺻﻮﻝ ﺍ‬ ‫ﺍ‬ ‫ﺔ ﻭﺍﻟﺘﺰﺍﻣﺎ‬ ‫ﺍ‬
‫)‪(2‬‬
‫ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘﺪﻳﺮ ﺍ ﺎ ﻋﻦ ﻃﺮﻳ ﺗﻮﻓﲑﻫﺎ‪:‬‬
‫‪ .1‬ﺃ ﺎ ﺍﺣﺘ ﺎﺏ ﻣﻌﺪﻝ ﺍﻟﻌﺎﺋﺪ ﻟﻼ ﺘﺜﻤﺎﺭﺍ ‪.‬‬
‫ﺍ ﻨﺸ ﺓ‪.‬‬ ‫‪ .2‬ﺃ ﺎ ﺗﻘﻴﻴ ﻫﻴﻜﻞ ﺭﺃ ﺍ ﺎﻝ‬

‫ﻟﻪ ﺍ ﻨﺸ ﺓ‬ ‫ﺍ ﻨﺸ ﺓ ﻭﻟﻠ ﻜ ﻋﻠ ﺩﺭﺟﺔ ﺍ ﺎﻃﺮ ﺍﻟﱵ ﺗﺘﻌﺮ‬ ‫‪ .3‬ﺗﻘﺪﻳﺮ ﺩﺭﺟﺔ ﺍﻟ ﻴﻮﻟﺔ ﻭﺍ ﺮﻭﻧﺔ ﺍ ﺎﻟﻴﺔ‬
‫ﻭﺗﻘﺪﻳﺮﻫﺎ‪.‬‬
‫‪ -‬ﻗـﺎﺋﻤﺔ ﺍﻟـﺪﺧﻞ ‪:‬‬
‫ﻴﻞ ﺎﻟﺒﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﲔ‬ ‫ﺜﻞ ﺍﻟﺪﺧﻞ ﻭﺍﺣﺪﺍ ﻣﻦ ﺃﻫ ﺍ ﻮﺍ ﻴﻊ ﺍﻟﱵ ﺷ ﻠﺖ ﺍﻟ ﻜﺮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺣﻴ‬
‫ﺍﻟﺪﺧﻞ ﺑ ﻧﻪ ﺍ ﺪ ﺍﻷﻗﺼ ﻟﻠﻘﻴﻤﺔ ﺍﻟﱵ ﺗ ﺘﻄﻴﻊ ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺗﻮﺯﻳﻌﻬﺎ ﺎﻳﺔ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ‬ ‫ﺇﱃ ﺗﻌﺮﻳ‬
‫)‪(3‬‬
‫ﺑﺪﺍﻳﺔ ﺍﻟ ﺘﺮﺓ ‪.‬‬ ‫ﻣﻊ ﺍ ﺎﻓﻈﺔ ﻋﻠ ﺍﻟﻮ ﻊ ﺍ ﺎ ﺍﻟﱵ ﻛﺎﻧﺖ ﻋﻠﻴﻬﺎ‬

‫ﺔ ﻧﺘﻴ ﺔ ﺑﻴﻊ ﻣﻨﺘ ﺎ ﺎ ﺃﻭ ﺗ ﺩﻳﺔ‬ ‫ﺍ‬ ‫ﺍﻟﱵ ﺗﻮﻟﺪ ﺇﻳﺮﺍﺩﺍ‬ ‫ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﺑ ﺎ " ﺗﻠ ﻴﺺ ﻟﻠﻤﻌﺎﻣﻼ‬ ‫ﻭﺗﻌﺮ‬
‫ﺍﻷﺭﺑﺎ‬ ‫ﺃ ﻬﺮ‬ ‫ﻬﺑﺪ‬ ‫ﻭﺍ ﺼﺮﻭﻓﺎ‬ ‫ﺍﻟﱵ ﺗﻨﺘ ﻋﻨﻬﺎ ﺗﻠ ﻴﺺ ﻟ ﻳﺮﺍﺩﺍ‬ ‫ﺍ ﺪﻣﺎ ‘‘‪ ,‬ﻭﻛﺬﻟﻚ ﺍ ﻘﺎﺑﻼ‬
‫) ‪(4‬‬
‫ﺎﺋﺮ ﺍﻟﻨﺎ ﺔ ﻋﻦ ﻋﻤﻠﻴﺎ ﺧﻼﻝ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ‪.‬‬ ‫ﻭﺍ‬

‫ﻛﺮﻩ‪428 ,‬‬ ‫)‪ (1‬ﻋﺒﺪ ﺍﻟ ﺘﺎﺭ ﺃﻟﻜﺒ ﻲ‪.‬ﻣﺮﺟﻊ ﺒ‬

‫‪224‬‬ ‫)‪ (2‬ﺩﻭﺍﻧﺎﻟﺪ ﻛﻴ ﻮ ﻭﺟﲑﻱ ﲜﺎﻧﺖ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‬
‫)‪ (3‬ﺣ ﲔ ﺍﻟﻘﺎ ﻲ ﻭﻣ ﻣﻮ ﲪﺪﺍ ‪ .‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪223 .‬‬
‫‪161 .‬‬ ‫)‪ (4‬ﻃﺎﺭ ﻋﺒﺪ ﺍﻟﻌﺎﻝ ﲪﺎﺩ ‪ (2000):‬ﺩﻟﻴﻞ ﺍ ﺘﺜﻤﺮ ﺇﱃ ﺑﻮﺭﺻﺔ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ‪ .‬ﻛﻠﻴﺔ ﺍﻟﺘ ﺎﺭﺓ ﻋﲔ‬

‫‪87‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﻳﺘ ﺑﻴﺎ ﻧﺘﺎﺋ ﺍﻷﻋﻤﺎﻝ ﻋﻦ ﻃﺮﻳ ﲢﺪﻳﺪ ﺻﺎ ﺍﻟﺮﺑ ﺍﻟﺪﻭﺭﻱ ﻭﺍ ﻓﺼﺎ‬ ‫ﺃﻱ ﺃﻧﻪ‬
‫ﺗﻘﻴﻴ ﺍﻟﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ ﺍﻟﺪﺧﻴﻠﺔ ﺍ ﺎﻟﻴﺔ ) ﺍﻟﺘﺎﺭ ﻴﺔ( ﻭﺍ ﺘ ﺪﺍ‬ ‫ﺇﱃ ﺍ ﺎﻋﺪﺓ‬ ‫ﻣﻜﻮﻧﺎﺗﻪ ﺍﻷ ﺎ ﻴﺔ ﺍﻟﱵ ﺪ‬
‫ﺍﻟﺘﻨﺒ ﺑﺎﻟﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﺍ ﺘﻘﺒﻠﻴﺔ ﻭﺇﻣﻜﺎﻧﻴﺔ ﲢﻮﻳﻞ ﺇﱃ ﺗﺪﻓﻘﺎ ﻧﻘﺪﻳﺔ‬ ‫ﻧﺘﺎﺋ ﻫﺬﺍ ﺍﻟﺘﻘﻴﻴ ﻷ ﺮﺍ‬
‫) ‪(1‬‬
‫‪. Cash Flows‬‬
‫ﺎ‪:‬‬ ‫ﻭ ﻜﻦ ﺇﻋﺪﺍﺩ ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﻃﺒﻘﺎ ﻷﺣﺪ ﻣ ﻬﻮﻣﲔ ﺃ ﺎ ﲔ ﻟﻠﺮﺑ ﺍ ﺎ‬
‫ﺃ( ﻣ ﻬﻮ ﺍﻟﺮﺑ ﻣﻦ ﺍﻟﻌﻤﻠﻴﺎ ﺍﳉﺎﺭﻳﺔ ﺃﻭ ﻣﻦ ﺍﻟﻨﺸﺎ ﺍﻟﺘﺸ ﻴﻠﻲ‪.‬‬
‫ﺏ( ﻣ ﻬﻮ ﺍﻟﺮﺑ ﺍﻟﺸﺎﻣﻞ‪.‬‬
‫)‪(2‬‬
‫ﺎﻝ ﺍﻷﻋﻤﺎﻝ‪.‬‬ ‫ﻭﻃﺒ ﻟﻠﻤ ﻬﻮ ﺍ ﻭﻝ ﻟﻠﺪﺧﻞ ﻳﺘ ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠ ﻗﻴﺎ ﻛ ﺎﺀﺓ ﺍ ﻨﺸ ﺓ‬
‫ﺃﻱ ﺃ ﺎ ﺗﺘ ﻤﻦ ﺍ ﻳﺮﺍﺩﺍ ﻭﺍ ﺼﺮﻭﻓﺎ‬ ‫ﻭﻭﻓﻘﺎ ﺬﺍ ﺍ ﻬﻮ ﻳﺘ ﺃﻋﺪﺍﺩ ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﻟﻘﻴﺎ ﺭﺑ ﺍﻟﻨﺸﺎ‬
‫ﺍ ﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﺸﺎ ﺍﳉﺎﺭﻱ ﻋﻦ ﺍﻟ ﺘﺮﺓ ﺍ ﺎﻟﻴﺔ‪ .‬ﻭﻫﻲ ﺍ ﻳﺮﺍﺩﺍ ﻭﺍ ﺼﺮﻭﻓﺎ ﺍﻟﻌﺎﺩﻳﺔ ﺍ ﺘﻜﺮﺭﺓ ﻭﺑﺎﻟﺘﺎ ﻳ ﺘﺒﻌﺪ ﻣﻦ‬
‫) ‪(3‬‬
‫ﲑ ﺍ ﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﺸﺎ ﺍﳉﺎﺭﻱ‪.‬‬ ‫ﻫﺬﻩ ﺍﻟﻘﺎﺋﻤﺔ ﺍ ﻳﺮﺍﺩﺍ ﻭﺍ ﺼﺮﻭﻓﺎ‬
‫ﻭﺍﻷﺣﺪﺍ‬ ‫ﺃ ﺗﺘ ﻤﻦ ﺃ ﺮ ﻛﺎﻓﺔ ﺍﻟﻌﻤﻠﻴﺎ‬ ‫ﻭ ﻃﺒﻘﺎ ﻬﻮ ﺍﻟﺮﺑ ﺍﻟﺸﺎﻣﻞ ﻓﺎ ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ‬
‫ﺇﱃ ﺗ ﻴﲑ ﺣﻘﻮ ﺍ ﻼ ﺧﻼﻝ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ ﻭ ﻟﻚ ﺑﺎﻟﻄﺒﻊ ﺑﻌﺪ ﺍ ﺘﺒﻌﺎﺩ ﺍﻟﻌﻤﻠﻴﺎ‬ ‫ﺍﻟﱵ ﺃﺩ‬ ‫ﻭﺍﻟﻈﺮﻭ‬
‫) ‪(4‬‬
‫ﺍﻟﺮﺃ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺘ ﻣﻊ ﺃﺻ ﺎﺏ ﺭﺃ ﺍ ﺎﻝ ﺑﺼ ﺘﻬ ﻣﻼﻛﺎ‪.‬‬
‫ﺃﻱ ﺃﻧﻪ ﻳﺘ ﺇﻋﺪﺍﺩ ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﲝﻴ ﺗﺘ ﻤﻦ ﻛﺎﻓﺔ ﺍﻟﻌﻤﻠﻴﺎ ﺍ ﺎﻟﻴﺔ ﺍﻟﻌﺎﺩﻳﺔ ﻭ ﲑ ﺍﻟﻌﺎﺩﻳﺔ ﻭ ﲑ ﺍ ﺘﻜﺮﺭﺓ ﺍﻟﱵ‬
‫ﺍﻟﻨﻈﺮ ﻋﻦ ﺍﺭﺗﺒﺎﻃﻬﺎ ﺑﺎﻟﻨﺸﺎ ﺍﳉﺎﺭﻱ ﻋﻠ‬ ‫ﺗ ﺮ ﻋﻠ ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ ﺍﻟﱵ ﻭﻗﻌﺖ ﺧﻼﻝ ﻓﺘﺮﺓ ) ﻨﺔ( ﻣﺎﻟﻴﺔ ﺑ‬
‫) ‪(5‬‬
‫ﺃ ﺗ ﺘﺒﻌﺪ ﺍﻟﻌﻤﻠﻴﺎ ﺍﻟﺮﺃ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺘ ﻣﻊ ﺃﺻ ﺎﺏ ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ ‪.‬‬
‫ﻭﻧﻈﺮ ﻟﻠﻤ ﺭﺍ ﺍﻟﱵ ﻳ ﺘﻨﺪ ﺇﻟﻴﻬﺎ ﺃﻧﺼﺎﺭ ﻛﻞ ﻣﻦ ﻣ ﻬﻮ ﺭﺑ ﺍﻟﻨﺸﺎ ﺍﳉﺎﺭﻱ ﻭﻣ ﻬﻮ ﺍﻟﺮﺑ ﺍﻟﺸﺎﻣﻞ‬
‫ﺍ ﺎ ﺒﻴﺔ ﺍ ﻌﺎﺻﺮﺓ ﻭﳉﻨﺔ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﺑ ﺮﻭﺭﺓ‬ ‫ﺍﻟﺪﺭﺍ ﺎ‬ ‫ﻋﻨﺪ ﺇﻋﺪﺍﺩ ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﻓﻘﺪ ﺑﺪﺃ‬
‫ﺇﻋﺪﺍﺩ ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﻋﻠ ﺃ ﺎ ﺍﳉﻤﻊ ﺑﲔ ﺍ ﻬﻮﻣﲔ )ﺍﻟﺮﺑ ﻣﻦ ﺍﻟﻨﺸﺎ ﺍﳉﺎﺭﻱ ﻭﺍﻟﺮﺑ ﺍﻟﺸﺎﻣﻞ(‪ .‬ﻭﻭﻓﻘﺎ ﺬﺍ‬
‫ﺍﻻ ﺎﻩ ﺗﻌﺪ ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﻋﻠ ﻣﺮﺣﻠﺘﲔ‪ .‬ﻭﻟﻘﺪ ﺃﺻﺒ ﺖ ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﺃﻛﺜﺮ ﺃ ﻴﺔ ﻟﺪ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ‬

‫‪211‬‬ ‫ﺒ ﻛﺮﻩ‪,‬‬ ‫)‪ (1‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ‪ ,‬ﻣﺮﺟﻊ‬

‫‪.282‬‬ ‫)‪ (2‬ﻫﻨﺪﺭﻛ ﻦ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.‬‬
‫ﻛﺮﻩ‪171-170 .‬‬ ‫)‪ (3‬ﳏﻤﺪ ﺃﺑﻮ ﻃﺎﻟ ‪.‬ﻣﺮﺟﻊ ﺒ‬
‫ﺒ ﻛﺮﻩ‪.212 ,‬‬ ‫)‪ (4‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ‪ ,‬ﻣﺮﺟﻊ‬
‫ﻛﺮﻩ‪171 .‬‬ ‫)‪ (5‬ﳏﻤﺪ ﺃﺑﻮ ﻃﺎﻟ ‪.‬ﻣﺮﺟﻊ ﺒ‬

‫‪88‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍ ﺎﻟﻴﺔ ﻭ ﻟﻚ ﺃ ﺎ ﺗ ﺎﻋﺪﻫ ﻋﻠ ﺍﻟﺘﻨﺒ ﻘﺪﺍﺭ ﺍﻟﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ ﺍ ﺘﻘﺒﻠﻴﺔ ﻟﻠﻤﻨﺸ ﺓ ﻭﺗﻮﻗﻴﺘﻬﺎ ﻭﻳﻌﺪ ﺭﻗ ﺍﻟﺮﺑ‬
‫ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ )‪.(1‬‬ ‫ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﺃﻛﺜﺮ ﺍﻷﺭﻗﺎ ﺍ ﺎ ﺒﻴﺔ ﺃ ﻴﺔ‬ ‫ﺍﻟﻮﺍﺭﺩ‬
‫ﻭﻋﻮﺍﺋﺪﻫﺎ ﻭﺗﻘﻴﻴ ﻣﺪ ﻛ ﺎﺀﺓ ﺇﺩﺍﺭﺓ ﺍ ﺸﺮﻭ‬ ‫ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﺇﱃ ﺗﻘﻴﻴ ﺟﺪﻭ ﺍﻻ ﺘﺜﻤﺎﺭﺍ‬ ‫ﻭﺪ‬
‫ﺍﻻﻗﺘﺮﺍ‬ ‫ﻗﺪﺭﺓ ﺍ ﻨﺸ ﺓ ﻋﻠ ﺟﺬﺏ ﺍﻻ ﺘﺜﻤﺎﺭﺍ ‪ -‬ﻭﻗﺪﺭ ﺎ ﻋﻠ ﺍ ﺼﻮﻝ ﻋﻠ‬ ‫ﻭﻓﻌﺎﻟﻴﺎ ﺎ ‪ -‬ﻭﻣﺪ‬
‫ﻭﺍﻟﺘ ﻬﻴﻼ ﺍﻻﺋﺘﻤﺎﻧﻴﺔ ﻓ ﻼ ﻋﻦ ﺃ ﺎ ﻣ ﺷﺮﺍ ﻟﺮﻗ ﺍﻷﺭﺑﺎ ‪ ,‬ﺍ ﺎﻫﻬﺎ ﻟ ﺘﺮﺓ ﻻﺣﻘﻪ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠ ﻧﺘﺎﺋ ﺍﻟ ﺘﺮﺓ‬
‫) ‪(2‬‬
‫ﺍﻟ ﺎﺑﻘﺔ ‪.‬‬
‫‪:‬‬ ‫ﺝ ‪ -‬ﻗﺎﺋﻤﺔ ﺍﻟﺘ ﲑ ﰲ ﺣﻘﻮ ﺍﳌﺴﺎ‬
‫ﺣﻘﻮ ﺍ ﺎ ﲔ ﻣﻦ‬ ‫ﺣﻘﻮ ﺍ ﺎ ﲔ ﻣﺒﺎﻟ ﻭﻣﺼﺎﺩﺭ ﺍﻟﺘ ﲑﺍ‬ ‫ﺗﺒﲔ ﻗﺎﺋﻤﺔ ﺍﻟﺘ ﲑ‬
‫) ‪(3‬‬
‫ﻋﻤﻠﻴﺎ ﺭﺃ ﺍ ﺎﻝ‪ ,‬ﻭ ﻜﻦ ﺃ ﺗﺸﻤﻞ ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ ﺍﻟﺒﻨﻮﺩ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫• ﺍﻷ ﻬ ﺍ ﻤﺘﺎﺯﺓ‪.‬‬
‫• ﺍﻷ ﻬ ﺍﻟﻌﺎﺩﻳﺔ ) ﺑﺎﻟﻘﻴﻤﺔ ﺍﻻ ﻴﺔ(‪.‬‬
‫ﺎ (‪.‬‬ ‫• ﺍﻻﺣﺘﻴﺎﻃﻲ ﺍﻟﻘﺎﻧﻮﱐ )ﺭﺃ ﺍ ﺎ ﺍ‬

‫• ﺍﻷﺭﺑﺎ ﺍ ﻤﻌﺔ‪.‬‬
‫• ﺃ ﻬ ﺍ ﺰﻳﻨﺔ )ﺃ ﻬ ﺍﻟﺸﺮﻛﺔ ﺍ ﺸﺘﺮﺍﻩ(‪.‬‬
‫ﺑﺎﻻ ﺘﺜﻤﺎﺭﺍ ﺑ ﻬ ﺷﺮﻛﺎ ﺃﺧﺮ (‪.‬‬ ‫ﺼﺺ ﺍﻟﺘﻘﻴﻴ )ﺧﺎ‬ ‫•‬

‫ﺼﺺ ﺗﺮﲨﺔ ﺍﻟﻌﻤﻼ ﺍﻷﺟﻨﺒﻴﺔ ﺍ ﺘﺮﺍﻛ ‪.‬‬ ‫•‬

‫ﺭﻗ ﺍﻷﺭﺑﺎ )ﺍ ﺘ ﺰﺓ( ﲑ‬ ‫ﻭﻛﺬﻟﻚ ﻛﺎﻓﺔ ﺍ ﺘ ﲑﺍ‬ ‫ﻫﺬﻩ ﺍﻟﻘﺎﺋﻤﺔ ﺭﺃ ﺍ ﺎ ﺍ ﺪﻓﻮ‬ ‫ﻭﻳﻈﻬﺮ‬
‫) ‪(4‬‬
‫ﺍ ﻮﺯﻋﺔ ﻭﺍﻻﺣﺘﻴﺎﻃﻴﺎ ﻭﻟﺬﻟﻚ ﻳ ﺮ ﻋﻠ ﻫﺬﻩ ﺍﻟﻘﺎﺋﻤﺔ ﻣﺼﺪﺭﻳﻦ ﺃ ﺎ ﻴﲔ ﺎ‪:‬‬
‫ﺍﻟﺘﻮﺯﻳﻌﺎ ﻋﻠ ﺃﺻ ﺎﺏ ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ ﺍﻟﱵ ﻗﺪ‬ ‫ﺃﻣﺎ ﺍﻟ ﺎﱐ ﻓﻴﺘﻤﺜﻞ‬ ‫ﺎ‬ ‫ﺭﺃ ﺍ ﺎﻝ ﺍ‬ ‫ﺍ ﻭﻝ‪ :‬ﻳﺘﻤﺜﻞ‬
‫ﺗﻜﻮ ﺗﻮﺯﻳﻌﺎ ﻟ ﺭﺑﺎ ﺃﻭ ﺗﻮﺯﻳﻌﺎ ﻣﻦ ﺭﺃ ﺍ ﺎﻝ‪.‬‬

‫‪7‬‬ ‫ﻛﺮﻩ‪.‬‬ ‫)‪ (1‬ﳏﻤﻮﺩ ﻋﺒﺪ ﺍ ﻠﻴ ﺍ ﻼﻳﻠﻴﺔ‪ .‬ﻣﺮﺟﻊ ﺒ‬

‫)‪ (2‬ﺭ ﻮﺍ ﺣﻠﻮﺓ ﺣﻨﺎ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪216 .‬‬
‫ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪16 .‬‬ ‫)‪ (3‬ﻧﻌﻴ ﺣ ﲔ ﺩ‬
‫ﳏﻤﺪ ﺃﺑﻮ ﻃﺎﻟ ‪.‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪172 .‬‬ ‫)‪(4‬‬

‫‪89‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺮﻭﺭﺓ ﺍ ﻓﺼﺎ ﻋﻦ ﺍﻟﺘ ﲑﺍ‬ ‫ﻋﻠﻴﻬﺎ ﻭﺍﻟﺘﺸﺮﻳﻌﺎ‬ ‫ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ‬ ‫ﻭﺗﺘﻄﻠ‬
‫ﺣﻘﻮ ﺍ ﺎ ﲔ ) ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ ( ﻮﺍﺀ ﻛ ﺰﺀ ﻣﻜﻤﻞ ﻟﻘﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﺃﻭ ﻤﻦ ﻣﻼﺣﻈﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺃﻭ‬
‫ﺣﻘﻮ ﺍ ﺎ ﲔ(‪ .‬ﻭﺗ ﻄ ﻫﺬﻩ ﺍﻟﻘﺎﺋﻤﺔ ﻓ ﻼ ﻋﻦ ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﻛﺎﻓﺔ‬ ‫ﺷﻜﻞ ﻗﺎﺋﻤﺔ ﻣ ﺘﻘﻠﺔ )ﻗﺎﺋﻤﺔ ﺍﻟﺘ ﲑ‬
‫ﺍ ﺎﻝ ﺃﻭ‬ ‫ﺍ ﻘﺪﻣﺔ ﻣﻦ ﺃﺻ ﺎﺏ ﺭﺃ‬ ‫ﺣﻘﻮ ﺍ ﺎ ﲔ ﺍﻟﱵ ﻗﺪ ﺗﻨﺘ ﻋﻦ ﺍﻻ ﺘﺜﻤﺎﺭﺍ‬ ‫ﻣﺼﺎﺩﺭ ﺍﻟﺘ ﲑ‬
‫ﻴ ﺎ ﺃ ﺘﺮﺩﺩ ﻭﺃ ﲢﺪﻳﺪ ﻣﺼﺎﺩﺭ‬ ‫ﻟﻚ ﺍﻟﺘﻮﺯﻳﻊ‬ ‫ﺍﻟﺘﻮﺯﻳﻌﺎ ﻋﻠ ﺃﺻ ﺎﺏ ﺭﺃ ﺍ ﺎﻝ ﺑﺼﻮﺭﺓ ﺃﺭﺑﺎ ﺃﻭ ﻛﺎ‬
‫ﺍ ﻠﻜﻴﺔ ﻣﻦ ﺃﻭﻝ‬ ‫ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ ) ﺍ ﺎ ﲔ ( ﻳﺘﻄﻠ ﺭﺻﺪ ﺍﻟﺘ ﲑﺍ ﺍﻟﱵ ﺗ ﺮ ﻋﻠ ﺑﻨﻮﺩ ﺣﻘﻮ‬ ‫ﺍﻟﺘ ﲑﺍ‬
‫ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ ﻋﻠ‬ ‫ﺎﻳﺔ ﺍﻟﺪﻭﺭﺓ ﺍ ﺎﻟﻴﺔ ﻭﺗﺘﻤﺜﻞ ﻗﺎﺋﻤﺔ ﺍﻟﺘ ﲑ‬ ‫ﺍﻟﺪﻭﺭﺓ ﺍ ﺎﻟﻴﺔ ﻭﺻﻮﻻ ﺇﱃ ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ‬
‫) ‪(1‬‬
‫ﺍﻟﻌﻨﺎﺻﺮ ﺍ ﺗﻴﺔ‪:‬‬
‫ﺇﱃ ﺭﺃ ﻣﺎﻝ ﻗﺎﻧﻮﱐ ﻭﺭﺃ ﻣﺎﻝ ﺇ ﺎ ‪.‬‬ ‫‪ -1‬ﺭﺃ ﺍ ﺎﻝ ﺍ ﺪﻓﻮ ﻭﻳﻨﻘ‬

‫ﺃﻭ ﺍﻷﺭﺑﺎ ﺍ ﺘ ﺰﺓ‪.‬‬ ‫‪ -2‬ﺭﺃ ﺍ ﺎﻝ ﺍ ﻜﺘ‬

‫‪.‬‬ ‫‪ -3‬ﺭﺃ ﺍ ﺎﻝ ﺍ ﺘ‬
‫ﺎﻳﺔ ﺍﻟ ﺘﺮﺓ‪.‬‬ ‫‪ -4‬ﺭﺻﻴﺪ ﺣﻘﻮ ﺍ ﺎ ﲔ‬

‫ﻭﻗﺪ ﺗﺘﻌﺪﺩ ﻣﺼﺎﺩﺭ‬ ‫ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ ﺣﻠﻘﺔ ﺍﻟﺮﺑ ﺑﲔ ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﻭﻗﺎﺋﻤﺔ ﺍ ﺮﻛﺰ ﺍ ﺎ‬ ‫ﻭﻳﻌﺪ ﺍﻟﺘ ﲑ‬
‫ﻫﺬﻩ‬ ‫ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ ﲝﻴ ﻳﺘﻄﻠ ﺍﻷﻣﺮ ﺼﻴﺺ ﻗﺎﺋﻤﺔ ﻣﻨ ﺮﺩﺓ ﻟﺒﻴﺎ ﻫﺬﻩ ﺍ ﺼﺎﺩﺭ ﺍ ﺘﻌﺪﺩﺓ ﻭﺗﻌﺮ‬ ‫ﺍﻟﺘ ﲑ‬
‫) ‪(2‬‬
‫ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ‪.‬‬ ‫ﺍﻟﻘﺎﺋﻤﺔ ﺑﻘﺎﺋﻤﺔ ﺍﻟﺘ ﲑ‬

‫ﺩ – ﻗــﺎﺋﻤﺔ ﺍﻟﺘﺪﻓﻘﺎﺕ ﺍﻟﻨﻘـﺪﻳﺔ‪:‬‬

‫ﻭﻫﻲ ﻋﺒﺎﺭﺓ‬ ‫ﺍﻟﻨﻘﺪﻳﺔ ﺃﺣﺪ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﺮﺋﻴ ﻴﺔ ﺍﻟﱵ ﻳﻨﺘ ﻬﺎ ﺍﻟﻨﻈﺎ ﺍ ﺎ‬ ‫ﺗﺸﻜﻞ ﻗﺎﺋﻤﺔ ﺍﻟﺘﺪﻓﻘﺎ‬
‫) ‪(3‬‬
‫ﻋﻦ ﻛﺸ ﺑﺎ ﻘﺒﻮ ﺎ ﻭﺍ ﺪﻓﻮﻋﺎ ﺍ ﺎﺻﺔ ﻨﺸ ﺓ ﺧﻼﻝ ﻓﺘﺮﺓ ﻣﺎﻟﻴﺔ ﻣﻌﻴﻨﺔ‪.‬‬
‫ﺍﻟ ﺘﺮﺓ ﺍﻟﱵ ﲢﺼﻞ ﻓﻴﻬﺎ ﻫﺬﻩ ﺍﻟﺘﺪﻓﻘﺎ‬ ‫ﺗﺒﲔ ﻗﺎﺋﻤﺔ ﺍﻟﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ ﺍ ﻘﺒﻮ ﺎ ﻭﺍ ﺪﻓﻮﻋﺎ ﺍﻟﻨﻘﺪﻳﺔ‬
‫ﻣﻦ ﺍﻷﻧﺸﻄﺔ ﺍﻟﺘﺸ ﻴﻠﻴﺔ ﺃﻭ ﺍﻷﻧﺸﻄﺔ ﺍﻻ ﺘﺜﻤﺎﺭﻳﺔ ﺃﻭ ﻷﻧﺸﻄﺔ ﺍﻟﺘﻤﻮﻳﻠﻴﺔ‪ ,‬ﻛﻤﺎ ﺗﻘﺪ‬ ‫ﺇﱃ ﺗﺪﻓﻘﺎ‬ ‫ﻭﺍﻟﱵ ﺗﺼﻨ‬
‫)‪(4‬‬
‫ﺇﻳ ﺎﺣﺎ ﻣﻠ ﻘﺔ ﺗﺮﻓ ﻬﺑﺬﻩ ﺍﻟﻘﺎﺋﻤﺔ ﺑﺎﻟﻨ ﺒﺔ ﻟ ﻧﺸﻄﺔ ﺍﻻ ﺘﺜﻤﺎﺭﻳﺔ ﻭﺍﻟﺘﻤﻮﻳﻠﻴﺔ ﲑ ﺍﻟﻨﻘﺪﻳﺔ‪.‬‬

‫ﻛﺮﻩ‪293-292 .‬‬ ‫)‪ (1‬ﺭ ﻮﺍ ﺣﻠﻮﺓ ﺣﻨﺎ ﻣﺮﺟﻊ ﺒ‬

‫)‪ (2‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ‪ ,‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪221 ,‬‬
‫)‪ (3‬ﳏﻤﻮﺩ ﻋﺒﺪ ﺍ ﻠﻴ ﺍ ﻼﻳﻠﻴﺔ‪ .‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪28 .‬‬
‫ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪15 .‬‬ ‫)‪ (4‬ﻧﻌﻴ ﺣ ﲔ ﺩ‬

‫‪90‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ ﺍﻷﻣﺮﻳﻜﻲ ) ‪ (FASB‬ﺍ ﻌﻴﺎﺭ ﺭﻗ )‪ 95‬ﻟﻌﺎ ‪1987‬‬ ‫ﻭ ﻫﺬﺍ ﺍﻟﺼﺪﺩ ﺃﺻﺪﺭ ﻠ‬
‫ﺍﻟﺪﻭ ﺭﻗ )‪(7‬‬ ‫ﺍﻟﻨﻘﺪﻳﺔ ﻭﺗﺒﻌﻬﺎ ﺇﺻﺪﺍﺭ ﺍ ﻌﻴﺎﺭ ﺍ ﺎ‬ ‫ﻓﻴﻪ ﺑﻘﺎﺋﻤﺔ ﻣﺎﻟﻴﺔ ﺟﺪﻳﺪﺓ ﻫﻲ ﻗﺎﺋﻤﺔ ﺍﻟﺘﺪﻓﻘﺎ‬ ‫ﻃﺎﻟ‬
‫ﺍﻟﻨﻘﺪﻳﺔ ﺟﺰﺍﺀ ﺃ ﺎ ﻴﺎ ﻣﻦ‬ ‫ﺍﻟﻨﻘﺪﻳﺔ ﻋﺎ ‪ 1999‬ﻭﻣﻦ ﻟﻚ ﺍ ﲔ ﺃﺻﺒ ﺖ ﻗﺎﺋﻤﺔ ﺍﻟﺘﺪﻓﻘﺎ‬ ‫ﺑﻘﺎﺋﻤﺔ ﺍﻟﺘﺪﻓﻘﺎ‬
‫) ‪(1‬‬
‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ‪.‬‬
‫) ‪(2‬‬
‫ﺍ ﺎﻻ ﺍ ﺗﻴﺔ‪:‬‬ ‫ﻭﺍ ﺪ ﻣﻦ ﻗﺎﺋﻤﺔ ﺍﻟﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ ﻣ ﺎﻋﺪﺓ ﺍ ﺘﺜﻤﺮﻳﻦ ﻭﺍ ﻘﺮ ﲔ ﻭ ﲑﻫ‬
‫‪ -1‬ﺍﻟﺘﻨﺒ ﺑﺎﻟﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ ﺍ ﺘﻘﺒﻠﻴﺔ‪.‬‬
‫‪ -2‬ﺍﻟﺘﻘﻴﻴ ﺍﻻﺭﺗﺪﺍﺩﻱ ﻟﻠﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ ﺍ ﺎﻟﻴﺔ ) ﺍﻟﺘﺎﺭ ﻴﺔ (‪.‬‬
‫‪ -3‬ﺗﻘﻴﻴ ﻗﺪﺭﺓ ﺍ ﻨﺸ ﺓ ﻋﻠ ﺇﺟﺮﺍﺀ ﺗﻮﺯﻳﻌﺎ ﻟ ﺭﺑﺎ ﻭﻣﻘﺎﺑﻠﺔ ﻣﺘﻄﻠﺒﺎ ﺍﻻ ﺘﺜﻤﺎﺭ ﻭﺍﻟﺘﻮ ﻊ‪.‬‬
‫)ﺍ ﻤﻊ ﺍﻟﻌﺮ‬ ‫ﺍﻟﻨﻘﺪﻳﺔ‪ ,‬ﻭﻳ ﻴ‬ ‫ﺑﲔ ﺻﺎ ﺍﻟﺪﺧﻞ ﻭﺻﺎ ﺍﻟﺘﺪﻓﻘﺎ‬ ‫‪ -4‬ﲢﺪﻳﺪ ﻣﺼﺎﺩﺭ ﺍﻻﺧﺘﻼ‬
‫ﻭﺗﻄﻮﺭﺍ‬ ‫ﺻﺎ ﺃﺻﻮﻝ ﺍﻟﺸﺮﻛﺔ ﻭﻫﻴﻜﻠﻬﺎ ﺍ ﺎ‬ ‫ﻟﻠﻤ ﺎ ﺒﲔ ﺍﻟﻘﺎﻧﻮﻧﲔ()‪ (3‬ﺗﻘﻴﻴ ﺻﺎ ﺍﻟﺘ ﲑﺍ‬
‫ﺘﻠ ﺔ‬ ‫ﺍﻟﺘﻘﺪﻳﺮ ﻟﻠﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ ﻭﻣﻘﺎﺭﻧﺔ ﺍﻟﻘﻴﻤﺔ ﺍ ﺎﻟﻴﺔ ﻟﻠﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ ﺍ ﺘﻘﺒﻠﻴﺔ ﻟﺸﺮﻛﺎ‬ ‫ﺎ‬
‫ﻭﻛﺬﺍ ﲢ ﲔ ﻗﺎﺑﻠﻴﺔ ﺍ ﻘﺎﺭﻧﺔ ﺑﲔ ﺗﻘﺎﺭﻳﺮ ﺍﻷﺩﺍﺀ ﻟﻌﺪﺩ ﻣﻦ ﺍ ﻨﺸ ﺎ ‪.‬‬
‫)‪(4‬‬
‫ﻭﻳﺘ ﺇﻋﺪﺍﺩ ﻗﺎﺋﻤﺔ ﺍﻟﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ ﺑ ﺣﺪ ﺍﻟﻄﺮﻳﻘﺘﲔ‪:‬‬
‫ﺃ( ﺍﻟﻄﺮﻳﻘﺔ ﺍﳌﺒﺎﺷﺮﺓ‪:‬‬
‫ﻳﺘ ﻘﺘ ﺎﻫﺎ ﺍ ﻓﺼﺎ ﻋﻦ ﺍﻷﻧﻮﺍ ﺍﻟﺮﺋﻴ ﻴﺔ ﲨﺎﻝ ﺍ ﻘﺒﻮ ﺎ ﻭﺍ ﺪﻓﻮﻋﺎ ﺍﻟﻨﻘﺪﻳﺔ‪.‬‬

‫( ﺍﻟﻄﺮﻳﻘﺔ ﲑ ﺍﳌﺒﺎﺷﺮﺓ‪:‬‬
‫ﺍﻟﻄﺒﻴﻌﺔ ﲑ ﺍﻟﻨﻘﺪﻳﺔ ﻭﺃﻱ‬ ‫ﺍ‬ ‫ﺎﺭﺓ ﺮﺍﻋﺎﺓ ﺃ ﺮ ﺍ ﻌﺎﻣﻼ‬ ‫ﻘﺘ ﺎﻫﺎ ﺗ ﻮﻳﺔ ﺻﺎ ﺍﻟﺮﺑ ﺃﻭ ﺍ‬ ‫ﻳﺘ‬
‫ﺗ ﺟﻴﻞ ﺃﻭ ﺍ ﺘ ﻘﺎ ﺍ ﻘﺒﻮ ﺎ ﺃﻭ ﻣﺪﻓﻮﻋﺎ ﺍﻟﺘﺸ ﻴﻞ ﺍ ﺎ ﻲ ﺃﻭ ﺍ ﺘﻘﺒﻠﻴﺔ ﻭﺑﻨﻮﺩ ﺍ ﻳﺮﺍﺩﺍ ﺃﻭ ﺍ ﺼﺮﻭﻓﺎ‬
‫ﺍ ﺘﻌﻠﻘﺔ ﺑﺎﻟﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ ﻟﻼ ﺘﺜﻤﺎﺭ ﺃﻭ ﺍﻟﺘﻤﻮﻳﻞ‪.‬‬
‫ﺗﻘﺪﻳﺮ ﺍﻟﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ ﺍ ﺘﻘﺒﻠﻴﺔ ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﻻ‬ ‫ﻭﺗﻮﻓﺮ ﺍﻟﻄﺮﻳﻘﺔ ﺍ ﺒﺎﺷﺮﺓ ﻣﻌﻠﻮﻣﺎ ﻗﺪ ﺗﻜﻮ ﻣ ﻴﺪﺓ‬
‫ﻳﻜﻮ ﻣﺘﺎﺣﺎ ﺑﺎ ﺘ ﺪﺍ ﺍﻟﻄﺮﻳﻘﺔ ﲑ ﺍ ﺒﺎﺷﺮﺓ‪.‬‬

‫ﻛﺮﻩ‪294 .‬‬
‫)‪ (1‬ﺭ ﻮﺍ ﺣﻠﻮﺓ ﺣﻨﺎ ﻣﺮﺟﻊ ﺒ‬
‫)‪ (2‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ‪ ,‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪226 ,‬‬
‫)‪ (3‬ﺍ ﻤﻊ ﺍﻟﻌﺮ ﻟﻠﻤ ﺎ ﺒﲔ ﺍﻟﻘﺎﻧﻮﻧﻴﲔ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪.316‬‬
‫ﳏﻤﺪ ﺃﺑﻮ ﻃﺎﻟ ‪ .‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪175 .‬‬ ‫)‪(4‬‬

‫‪91‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﻫـ‪ -‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻮﺻﻔﻴﺔ ﺍ ﺧﺮ ‪:‬‬

‫‪ -1‬ﻗﺎﺋﻤﺔ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﳌﺘﺒﻌﺔ ﻭﺍ ﻳﻀﺎﺣﺎﺕ ﺍﳌﺘﻤﻤﺔ ﻟﻠﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ‪:‬‬
‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﺘﺒﻌﻬﺎ ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬ ‫ﺍ ﻌﺎﻳﺮ ﺍ ﺎ ﺒﻴﺔ ﺇﻋﺪﺍﺩ ﻗﺎﺋﻤﺔ ﻣ ﺘﻘﻠﺔ ﻟﻠ ﻴﺎ ﺎ‬ ‫ﺗﺘﻄﻠ‬
‫ﻭﺍ ﻳ ﺎﺣﺎ ﺍ ﺘﻤﻤﺔ ﻟﻠﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ‪ .‬ﻭﺗﻌﺘ ﻫﺬﻩ ﺍﻟﻘﺎﺋﻤﺔ ﺟﺰﺀ ﻻ ﻳﺘ ﺰﺃ ﻣﻦ ﻣﺼﻄﻠ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ‪.‬‬
‫ﺍ ﺎ ﺒﻴﺔ ﻭﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﻄﺮﻳﻘﺔ ﺍ ﻨﺎ ﺒﺔ ﻟ ﻓﺼﺎ ﻋﻦ ﺍﻟ ﻴﺎ ﺎ‬ ‫ﻋﺮ‬ ‫ﻭﻟﻠﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻣﺮﻭﻧﺔ ﻛﺎﻓﻴﺔ‬
‫ﳏﺪﺩ ﺬﻩ ﺍﻟﻘﺎﺋﻤﺔ – ﻭﻣﻦ ﺃﻫ‬ ‫ﻮ‬ ‫ﺍ ﺘﻌﻠﻘﺔ ﺑﺎﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ‪ -‬ﻟﺬﻟﻚ ﻻ ﻳﻮﺟﺪ ﻫﻨﺎ‬ ‫ﻭﺍ ﻳ ﺎﺣﺎ‬
‫)‪(1‬‬
‫ﻫﺬﻩ ﺍﻟﻘﺎﺋﻤﺔ ﻣﺎ ﻳﻠﻲ‪:‬‬ ‫ﺍ ﻳ ﺎﺣﺎ ﻋﻦ ﺍﻟ ﻴﺎ ﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﻳﺘ ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ‬
‫ﻣﻌﺎﳉﺔ ﺍ ﻌﺎﻣﻼ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﺒﻌﺔ ﻭﺍ ﺘ ﺪﻣﺔ‬ ‫ﺇﻋﺪﺍﺩ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻭﺍﻟ ﻴﺎ ﺎ‬ ‫ﺃ‬ ‫ﺃ( ﻋﺮ‬
‫ﻭﺍﻷﺣﺪﺍ ﺍ ﺎﻟﻴﺔ ﺍ ﺎﻣﺔ‪.‬‬
‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ‬ ‫ﺻﻠ‬ ‫ﻳﺘ ﻋﺮ ﻬﺎ‬ ‫ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ ﻭﺍﻟﱵ‬ ‫ﺍﻟﻮﺍﺟ‬ ‫ﺏ( ﺍ ﻓﺼﺎ ﻋﻦ ﺍﻟﺒﻴﺎﻧﺎ‬
‫ﺍﻷ ﺎ ﻴﺔ‪.‬‬
‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ‬ ‫ﻳﺘ ﻋﺮ ﻬﺎ‬ ‫( ﺍ ﻓﺼﺎ ﻋﻦ ﺃﻱ ﺑﻴﺎﻧﺎ ﺃﻭ ﻣﻌﻠﻮﻣﺎ ﺇ ﺎﻓﻴﺔ ﺧﺼﻮﺻﺎ ﺗﻠﻚ ﺍﻟﱵ‬
‫ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ ﻋﻄﺎﺀ ﺻﻮﺭﺓ ﻋﺎﺩﻟﺔ ﻟﻠﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ‪.‬‬ ‫ﻭﺍﻟﱵ‬
‫‪ -2‬ﺗﻘﺮﻳﺮ ﻣﺪﻗ ﺍﳊﺴﺎﺑﺎﺕ‪:‬‬
‫ﺍ ﺘﻠ ﺔ ﺍﻟﱵ ﺎ ﻣﺼﻠ ﺔ‬ ‫ﺎﺑﺎ ﺍﻟﺮﻛﻴﺰﺓ ﺍﻷ ﺎ ﻴﺔ ﺍﻟﱵ ﺗﻌﺘﻤﺪ ﻋﻠﻴﻬﺎ ﺍﻷﻃﺮﺍ‬ ‫ﻳﻌﺘ ﺗﻘﺮﻳﺮ ﻣﺪﻗ ﺍ‬
‫) ‪(2‬‬
‫ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ‪.‬‬
‫) ‪(3‬‬
‫ﺎﺑﺎ ﻣﻌﻠﻮﻣﺎ ﻭﺻ ﻴﻪ ﻟﻠﻤ ﺘ ﺪ ﻣﺜﻞ‪:‬‬ ‫ﻭﻳ ﻤﻦ ﺗﻘﺮﻳﺮ ﻣﺮﺍﻗ ﺍ‬
‫ﺃ( ﺍﻟﺘ ﲑ ﺍ ﺎﺩﻱ ﻻ ﺘ ﺪﺍ ﻣﺒﺎﺩ ﻭﻃﺮ ﳏﺎ ﺒﻴﺔ ﺘﻠ ﻋﻦ ﺗﻠﻚ ﺍ ﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ ﻋﺎﻣﺎ‪.‬‬
‫ﺏ( ﺗ ﲑ ﺍﻟﺘ ﻮﻝ ﻣﻦ ﻃﺮﻳﻘﺔ ﳏﺎ ﺒﺔ ﺇﱃ ﺃﺧﺮ ﻣﻦ ﺍﻟﻄﺮ ﺍ ﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ ﻋﺎﻣﺎ‪.‬‬
‫ﺎﺑﺎ ﻫﻮ ﺍﻟﻨﺘﻴ ﺔ ﺍﻟﻨﻬﺎﺋﻴﺔ ﻟﻠﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺍ ﺼ ﻋﻨﻬﺎ ﺣﻮﻝ ﻣﺪ‬ ‫ﻭﺑﺼ ﺔ ﻋﺎﻣﺔ ﻓﺎ ﺗﻘﺮﻳﺮ ﻣﺮﺍﻗ ﺍ‬
‫ﺔ ﺧﻼﻝ ﻓﺘﺮﺓ ﻣﺎﻟﻴﺔ ﻣﻌﻨﻴﺔ‪.‬‬ ‫ﺜﻴﻠﻬﺎ ﻟﻌﺪﺍﻟﺔ ﺍﻟﻌﻤﻠﻴﺎ ﺍ ﺎﻟﻴﺔ ﻟﻠﻤ‬ ‫ﺩﻗﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻮﺍﺭﺩﺓ ﻓﻴﻬﺎ ﻭﻣﺪ‬

‫)‪(1‬‬
‫ﻛﺮﻩ‪178 .‬‬ ‫ﳏﻤﺪ ﺃﺑﻮ ﻃﺎﻟ ‪.‬ﻣﺮﺟﻊ ﺒ‬
‫ﻛﺮﻩ‪60 .‬‬ ‫ﻣﺮﺟﻊ ﺒ‬ ‫)‪ ( (2‬ﻧﻌﻴ ﺣ ﲔ ﺩ‬
‫ﻛﺮﻩ‪234 .‬‬ ‫)‪ (3‬ﺣ ﲔ ﺍﻟﻘﺎ ﻲ ﻭﻣ ﻣﻮ ﲪﺪﺍ ‪ .‬ﻣﺮﺟﻊ ﺒ‬

‫‪92‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍ ﺩﺍﺭﺓ‪:‬‬ ‫‪ -3‬ﺗﻘﺮﻳﺮ ﻠ‬
‫ﺍ ﺩﺍﺭﺓ ﻣﻌﻠﻮﻣﺎ ﻋﻦ ﺍﻟﺸﺮﻛﺔ ﻭﺃﻫﺪﺍﻓﻬﺎ ﻭﻛﺬﻟﻚ ﻣﻌﻠﻮﻣﺎ ﻋﻦ ﺍﻷﻧﺸﻄﺔ ﺍﻟﺘﺸ ﻴﻠﻴﺔ‬ ‫ﻳﺘ ﻤﻦ ﺗﻘﺮﻳﺮ ﻠ‬
‫ﻣﺎﻟﻴﺔ‬ ‫ﻋﻦ ﺍﻷﺩﺍﺀ ﺍ ﺘﻘﺒﻠﻲ ﻟﻠﻤﻨﺸ ﺓ ﻭ ﺘﻮﻱ ﻫﺬﺍ ﺍﻟﺘﻘﺮﻳﺮ ﺎﻟﺒﺎ ﻣﻌﻠﻮﻣﺎ‬ ‫ﺎﻓﺔ ﺇﱃ ﻣﻌﻠﻮﻣﺎ‬ ‫ﻭﺍﻟﺘﻤﻮﻳﻠﻴﺔ ﺑﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ .‬ﻭﻗﺪ ﻧﺼﺖ ﺍﻟ ﻘﺮﺓ ﺭﻗ )‪ (1‬ﻣﻦ ﺇﻃﺎﺭ ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬ ‫ﻭ ﲑ ﻣﺎﻟﻴﺔ ﺗ ﺎﻋﺪ ﺍ ﺘ ﺪﻣﲔ‬
‫ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻳﻘﻊ ﻋﻠ‬ ‫ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺎﻟﻴﺔ ﻋﻦ ﳉﻨﺔ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ ﺃ ﻣ ﻮﻟﻴﺔ ﺃﻋﺪﺍﺩ ﻭﻋﺮ‬
‫) ‪(1‬‬
‫ﻋﺎﺗ ﺍ ﺩﺍﺭﺓ‪.‬‬

‫‪ -2-5-1‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺍ ﺿﺎﻓﻴﺔ ‪:‬‬

‫ﺎﻓﻴﺔ ﺃﻭ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﻠ ﻘﺔ ﻭﺗﻘﻮ ﺍﻟﻮﺣﺪﺓ‬ ‫ﻳﻄﻠ ﻋﻠ ﻫﺬﺍ ﺍﻟﻨﻮ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ‬
‫) ‪(2‬‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑ ﻋﺪﺍﺩﻫﺎ ﺑﺼﻮﺭﺓ ﺍﺧﺘﻴﺎﺭﻳﺔ ﺃﻭ ﻋﻨﺪ ﻣﻮﺍﻓ ﺍ ﺩﺍﺭﺓ ﻘﺎﺑﻠﺔ ﺍﺣﺘﻴﺎﺟﺎ ﺧﺎﺻﺔ‪.‬‬
‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭ ﺎ ﺃ ﻋﻤﻠﻴﺔ ﺍﻟﻘﺮﺍﺭﺍ ﻋﻤﻠﻴﺔ ﻣ ﺘﻤﺮﺓ ﻓ ﻼ ﻋﻦ ﻭﺟﻮﺩ ﺩﺭﺟﺔ ﻋﺎﻟﻴﺔ ﻣﻦ ﻋﺪ ﺍﻟﺘ ﺎﻧ‬
‫ﺎﻓﻴﺔ ﺇﱃ ﺟﺎﻧ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ‬ ‫ﺍ ﺘﻠ ﺔ ﻓ ﻧﻪ ﻣﻦ ﺍﻟ ﺮﻭﺭﻱ ﺇﻋﺪﺍﺩ ﻛﻞ ﺃﻭ ﺑﻌ‬ ‫ﺍﻟﱵ ﲢﺘﺎﺟﻬﺎ ﺍﻟ ﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ ﺍﻟﱵ ﺗﻠ ﺍﺣﺘﻴﺎﺟﺎ ﻛﺎﻓﺔ ﺍﻟ ﺎ ﺍ ﺎﺭﺟﻴﺔ‪.‬‬

‫ﺍ ﺘ ﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ‬ ‫ﺍﻟﻮﻻﻳﺎ‬ ‫ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﺍ ﻬﺘﻤﺔ ﺑﺎ ﺎ ﺒﺔ‬ ‫ﺍﻟﺪﻋﻮﺓ ﻣﻦ ﺍﳉﻬﺎ‬ ‫ﻭﻗﺪ ﻬﺮ‬
‫ﻭﺍ ﻠﺘﺮﺍ‪ ..‬ﻭ ﲑﻫﺎ‪ ,‬ﺇﱃ ﺗﻄﻮﻳﺮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭ ﻟﻚ ﺑﻨﺎﺀ ﻋﻠ ﺭ ﺒﺔ ﺍ ﺘﺜﻤﺮﻳﻦ ﻭﺍﻟﺪﺍﺋﻨﲔ ﻭﺍﻟﺒﻨﻮ ‪..‬ﻭ ﲑﻫ ‪,‬‬
‫ﺍﺣﺘﻴﺎﺟﺎ ﺑﻌ‬ ‫ﺎﻓﻴﺔ ﺍﻟﱵ ﻗﺪ ﺗﻠ ﺑﻌ‬ ‫ﻭﻳﺘ ﻠ ﻫﺬﺍ ﺍﻟﺘﻄﻮﺭ ﻣﻦ ﺧﻼﻝ ﻬﻮﺭ ﻋﺪﺩ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ‬
‫)‪(3‬‬
‫ﺍ ﺘ ﺪﻣﲔ‪.‬‬
‫ﺃ( ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺪﻭﺭﻳﺔ ) ﺍﳌﺮﺣﻠﻴﺔ (‪:‬‬
‫ﻫﻲ ﺗﻠﻚ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﱵ ﻳﺘ ﻋﺮ ﻬﺎ ﻭﺗﻘﺪ ﻬﺎ ﻋﻦ ﻓﺘﺮﺓ ﺗﻘﻞ ﻋﻦ ﺍﻟ ﺘﺮﺓ ﺍ ﺎﻟﻴﺔ ) ﻨﺔ ( ﻭ ﺎﻟﺒﺎ ﻣﺎ ﻳﺘ ﺇﻋﺪﺍﺩﻫﺎ‬
‫ﺃ ﻮﺍ ﺍ ﺎﻝ‬ ‫ﺗﻠﺒﻴﺔ ﺍ ﺎﺟﺔ ﺍ ﺘﻤﺮﺓ ﻣﻦ ﺟﺎﻧ ﺍ ﺎ ﺒﲔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺑﺸﻜﻞ )ﺍﻗﻞ ﻣﻦ ﻨﺔ( ﻬﺑﺪ‬
‫)‪(4‬‬
‫ﻠﺔ‬ ‫ﺍ‬ ‫ﻭﻗﺪ ﻃﺎﻟﺒﺖ ﻫﻴ ﺔ ﻮ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ ﲨﻴﻊ ﺍﻟﺸﺮﻛﺎ‬ ‫‪.‬‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻼﺋ ﻭﺍ ﻨﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺭﺑﻊ ﺍﻟ ﻨﻮﻳﺔ‪.‬‬ ‫ﺍﻟ ﻮ ﺑ ﺮﻭﺭﺓ ﺍ ﻓﺼﺎ ﺍﻟﻜﺎﻣﻞ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬

‫)‪ (1‬ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ ‪.45 :2000‬‬

‫ﳏﻤﺪ ﺃﺑﻮ ﻃﺎﻟ ‪.‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪181 .‬‬ ‫)‪(2‬‬

‫ﺍ ﻤﻠﻜﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟ ﻌﻮﺩﻳﺔ ‪54-48 .‬‬ ‫)‪ (3‬ﳏﻤﻮﺩ ﺇﺑﺮﺍﻫﻴ ﻋﺒﺪ ﺍﻟ ﻼ ﺗﺮﻛﻲ ‪ (1993) :‬ﲢﻠﻴﻞ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ‪ .‬ﺷ ﻭ ﺍ ﻜﺎﺗ ﺟﺎﻣﻌﺔ ﺍ ﻠﻚ ﻌﻮﺩ‪ .‬ﺍﻟﺮﻳﺎ‬
‫ﻛﺮﻩ‪61 .‬‬ ‫)‪ (4‬ﺍ ﻤﻊ ﺍﻟﻌﺮ ﻟﻠﻤ ﺎ ﺒﲔ ﺍﻟﻘﺎﻧﻮﻧﻴﲔ ﺍ ﻣﺮﺟﻊ ﺒ‬

‫‪93‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫‪ -‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻘﻄﺎﻋﻴﺔ‪:‬‬

‫ﻭﺗﺘ ﻤﻦ ﻣﻌﻠﻮﻣﺎ ﻫﺎﻣﺔ‬ ‫ﺎ ﺍﻟﱵ ﺎﺭ ﺃﻛﺜﺮ ﻣﻦ ﻧﺸﺎ‬ ‫ﺍ‬ ‫ﻳﺘ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﻘﻄﺎﻋﻴﺔ‬
‫ﻤﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫ﻟﻠﻤ ﺘﺜﻤﺮﻳﻦ ﺍ ﺧﺮﻳﻦ ﺍﻟﺬﻱ ﻻ ﻜﻨﻬ ﺍﻟﻮﺻﻮﻝ ﺇﻟﻴﻬﺎ ﻋﻦ ﻃﺮﻳ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﲨﺎﻟﻴﺔ ﺍﻟﱵ ﺗﻘﺪ‬
‫ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ‪.‬‬
‫ﺍﻟ ﻮ ﺑ ﺮﻭﺭﺓ‬ ‫ﻠﺔ‬ ‫ﺍ‬ ‫ﺎ‬ ‫ﻭﻟﻘﺪ ﺃﻟﺰﻣﺖ ﻫﻴ ﺔ ﻮ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ ﲨﻴﻊ ﺍ‬
‫ﺍﻟﺘ ﻠ‬ ‫ﺍ ﻧﺘﺎ ﺃﻭ ﺍ ﻨﺎﻃ ﺍﳉ ﺮﺍﻓﻴﺔ‪ .‬ﻭ ﻟﻚ ﻬﺑﺪ‬ ‫ﺍ ﻓﺼﺎ ﻋﻦ ﺍ ﻳﺮﺍﺩﺍ ﻭﺍﻷﺭﺑﺎ ﺍ ﻘﻘﺔ ﻣﻮﺯﻋﺔ ﺣ‬
‫ﺍﻟﺒﻴﺎ ﺭﻗ )‪ (14‬ﻟﻌﺎ ‪ 1989‬ﺑ ﺮﻭﺭﺓ ﺇ ﻬﺎﺭ ﲨﻴﻊ‬ ‫ﻋﻠ ﻣﺸﻜﻠﺔ ﺍﻟﻘﻴﻤﺔ ﺍ ﺎﻓﺔ ﻭﻗﺪﺍ ﺃﻭﺻ )‪(FASB‬‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﺘ ﺼﻴﻠﻴﺔ ﻋﻦ ﻣﺜﻞ ﻫﺬﺍ ﺍﻟﻨﻮ ﻣﻦ ﺍﻟﻨﺸﺎ ‪.‬‬
‫ﺝ‪ -‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺑﺎﻟﻘﻴﻤﺔ ﺍﳉﺎﺭﻳﺔ‪:‬‬
‫ﻣﺘﻌﺪﺩﺓ ﻣﺮﺗﺒﻄﺔ ﺑﺎ ﻨﺸ ﺓ ﻣﺜﻞ ﺃﺻ ﺎﺏ ﺭﺃ ﺍ ﺎﻝ ﻭﺍ ﺩﺍﺭﺓ‬ ‫ﺗﻌ ﺍﻟﻘﻴﻤﺔ ﺍﳉﺎﺭﻳﺔ ﻋﻦ ﺗ ﺎﻓﺮ ﺟﻬﻮﺩ ﺃﻃﺮﺍ‬
‫ﺍﻟﺘ ﲑﺍ‬ ‫ﻣﺎ ﺗﻌﺘﻤﺪﻩ ) ‪ (Morley‬ﻷﻧﻪ ﻳﻌﻜ‬ ‫ﻭﺍﻟﻌﻤﺎﻝ ﻭﺍ ﻜﻮﻣﺔ‪ .‬ﻟﺬﻟﻚ ﺗﺰﺩﺍﺩ ﺃ ﻴﺔ ﻫﺬﺍ ﺍ ﻬﻮ ﺣ‬
‫) ‪(1‬‬
‫ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ‪.‬‬

‫ﻭﺧﻼﻝ ﻗﺎﺋﻤﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳉﺎﺭﻳﺔ ﻳ ﺘﻄﻴﻊ ﺍ ﺘ ﻴﺪﻭ ﻣﻦ ﺗﻘﻴﻴ ﻧﺘﻴ ﺔ ﺍ ﻨﺸ ﺓ ﻟﻴ ﻋﻠ ﺃ ﺎ ﻣﺎ ﲢﻘﻘﻪ ﻣﻦ‬
‫ﺎﺋﻴﺔ ﺃﻭ ﺧﺪﻣﺎ‬ ‫ﺃﺭﺑﺎ ﻭﻟﻜﻦ ﻋﻠ ﺃ ﺎ ﻣﺎ ﻗﺎﻣﺖ ﺑﺘ ﻮﻳﻠﻪ ﻣﻦ ﺧﺎﻣﺎ ﻭﻣﻨﺘ ﺎ ﻭ ﻴﻄﺔ ﺇﱃ ﻣﻨﺘ ﺎ‬
‫ﻣﺪ ﺇ ﺎﺑﻴﺔ ﺍ ﻨﺸ ﺓ ﻭ ﺎﺣﻬﺎ‬ ‫ﺗﻠﻚ ﺍﻟﻘﻴﻤﺔ ﻛﻤﺎ ﺗﻌﻜ‬ ‫ﻭﻣﺪ ﻣ ﺎ ﺔ ﻛﻞ ﻋﻨﺼﺮ ﻣﻦ ﻋﻨﺎﺻﺮ ﺍ ﻧﺘﺎ‬
‫) ‪(2‬‬
‫ﺯﻳﺎﺩﺓ ﺭﻓﺎﻫﻴﺔ ﺍ ﺘﻤﻊ ‪.‬‬
‫ﺩ‪ -‬ﻗﻮﺍﺋﻢ ﺍﶈﺎﺳﺒﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪:‬‬
‫ﻮﺟﺒﻬﺎ ﻗﻴﺎ ﻭﲢﻠﻴﻞ ﺍﻷﺩﺍﺀ‬ ‫ﻗﻮﺍﺋ ﺍ ﺎ ﺒﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺑ ﺎ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻘﻮﺍﺋ ﺍﻟﱵ ﻳﺘ‬ ‫ﻜﻦ ﺗﻌﺮﻳ‬
‫ﺍ ﺘﻠ ﺔ ﻭ ﻟﻚ ﺑ ﺮ‬ ‫ﻭﺍ ﻃﺮﺍ‬ ‫ﺍﻟﻼﺯﻣﺔ ﻟﻠ ﺎ‬ ‫ﺍﻻﺟﺘﻤﺎﻋﻲ ﻟﻮﺣﺪﺓ ﳏﺎ ﺒﻴﺔ ﻣﻌﻨﻴﺔ ﻭﺗﻮﺻﻴﻠﻬﺎ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫)‪(3‬‬
‫ﻋﻤﻠﻴﺔ ﺗﻘﻴﻴ ﻭﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﻣ ﺎﻋﺪ‬

‫‪29-27‬‬ ‫ﻛﺮﻩ‪,‬‬ ‫)‪ (1‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ‪ ,‬ﻣﺮﺟﻊ ﺒ‬

‫‪61‬‬ ‫)‪ (2‬ﺧﺎﻟﺪ ﻋﺒﺪ ﺍﻟﺮﲪﻦ ﺃﲪﺪ ﻋﻠﻲ‪ .‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪,‬‬
‫)‪ (3‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ‪ ,‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪350 ,‬‬

‫‪94‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻳﻌﺪ ﻟﻚ ﺍﻷﺩﺍﺀ ﺃﺣﺪ‬ ‫ﺗﻌﺪ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻋﻦ ﺍﻷﺩﺍﺀ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻟﻠﻤﻨﺸ ﺎ ﻣﻦ ﺃﻫﺪﺍ‬
‫ﺍ ﻌﺎﻳﲑ ﺍﻟﱵ ﻜﻦ ﺍ ﺘ ﺪﺍﻣﻬﺎ ﻟﺘﻘﻴﻴ ﻛ ﺎﺀﺓ ﺃﺩﺍﺀ ﺍﻟﺸﺮﻛﺔ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﺍ ﺘﻤﻊ ) ﺭﻓﺎﻫﻴﺔ ﺍ ﺘﻤﻊ (‪ .‬ﻭﻳ ﺧﺬ‬
‫)‪(1‬‬
‫ﺍﻟﺘﻘﺮﻳﺮ ﻋﻦ ﺍﻷﺩﺍﺀ ﺍﻻﺟﺘﻤﺎﻋﻲ ﺃﺣﺪ ﺍﻷﺷﻜﺎﻝ ﺍﻟﺘﺎﻟﻴﺔ ‪:‬‬

‫ﺃ( ﺗﻘﺮﻳﺮ ﻭﺻ ﻲ ﻳﺘ ﻤﻦ ﻭﺻ ﺎ ﻟ ﻧﺸﻄﺔ ﺩﻭ ﻗﻴ ﺍﻟﺘﻜﺎﻟﻴ ﺃﻭ ﺍ ﻨﺎﻓﻊ ﺍﻟﱵ ﲢﻘﻘﺖ‪.‬‬

‫ﺏ( ﺍﻟﺘﻘﺮﻳﺮ ﻋﻦ ﺗﻜﺎﻟﻴ ﺍﻷﺩﺍﺀ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻭﻳﺘ ﻤﻦ ﻫﺬﺍ ﺍﻟﻨﻮ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺒﺎﻟ ﺍ ﻨ ﻘﺔ ﻋﻠ ﻛﻞ ﻧﺸﺎ‬
‫ﻣﻦ ﺍﻷﻧﺸﻄﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﱵ ﺗﻘﻮ ﻬﺑﺎ ﺍﻟﺸﺮﻛﺔ‪ .‬ﺃﻣﺎ ﻗﻴﻤﺔ ﺍ ﻨﺎﻓﻊ ﺍ ﻘﻘﺔ ﻣﻦ ﺗﻠﻚ ﺍﻷﻧﺸﻄﺔ ﻓﻼ ﻳﺘ‬
‫ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻧﻈﺮﺍ ﻟﺼﻌﻮﺑﺔ ﻗﻴﺎ ﻬﺎ‪.‬‬ ‫ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ‬
‫( ﺍﻟﺘﻘﺮﻳﺮ ﻋﻦ ﺗﻜﺎﻟﻴ ﻭﻣﻨﺎﻓﻊ ﺍ ﻮﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﻫﻮ ﻣﺎ ﻳﻌﺪ ﺃﻛﺜﺮ ﺍﻷﻧﻮﺍ ﺍﻟ ﺎﺑﻘﺔ ﻮﻻ ﻓﻬﻮ ﻳﻌﻄﻲ‬
‫ﺗﺼﻮﺭﺍ ﻣﻌﻘﻮﻻ ﻟﻠﻘﺎﺭ ﻋﻦ ﺍﻷﺩﺍﺀ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻟﻠﻤﻨﺸ ﺓ‪.‬‬
‫‪ -‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻋﻦ ﺍﳌﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ‬
‫ﻋﻦ ﺍ ﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ ﻭﻛﻴ ﻴﺔ ﺍ ﺘ ﺪﺍﻣﺎﻫﺎ ﺑﻜ ﺎﺀﺓ ﻣﻦ ﺧﻼﻝ‬ ‫ﺪ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺘ ﻴﺪ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻫﺬﻩ ﺍ ﻮﺍﺩ ﻣﻘﺎﺭﻧﺔ ﺑﺎﻷﺻﻮﻝ‬ ‫ﺍﻟﻌﺎﻣﻠﲔ ﺑﺎ ﺸﺮﻭ ﻭﻧ ﺒﺔ ﺍﻻ ﺘﺜﻤﺎﺭ‬ ‫ﺗ ﺎﺻﻴﻞ ﺗﻜﻠ ﺔ ﺍﺧﺘﻴﺎﺭ ﻭﺗﻌﻴﲔ ﻭﺗﺪﺭﻳ‬
‫ﻫﺬﻩ ﺍ ﻮﺍﺭﺩ ﻭ ﲑﻫﺎ‪.‬‬ ‫ﺍﻷﺧﺮ ﻭﺗﻘﻴﻴ ﺍﻟﻌﺎﺋﺪ ﻋﻠ ﺍﻻ ﺘﺜﻤﺎﺭ‬
‫ﺃ ﺎ ﻧﺎ ﺔ ﻋﻦ‬ ‫ﺎﻓﻴﺔ ﻳﺘ‬ ‫ﺍﻟ ﺎﺑ ﻟﻜﻞ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ ﻭﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ‬ ‫ﻭﻣﻦ ﺍﻟﻌﺮ‬
‫ﺍﻟﺮﺋﻴ ﻲ ﺬﺍ ﺍﻟﺘﻄﻮﺭ‬ ‫ﻮﺍﺀ ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻨﻈﺮﻳﺔ ﺃﻭ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﺘﻄﺒﻴﻘﻴﺔ‪ .‬ﻭﺍ ﺪ‬ ‫ﺍﻟﺘﻄﻮﺭ ﺍﻟﺘﺎﺭ ﻲ ﻟﻠ ﻜﺮ ﺍ ﺎ‬
‫ﺧﺪﻣﺔ ﺍ ﺘﻤﻊ ﺃﻱ ﺗﻘﺪ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﺃ ﺎ ﻴﺔ ﻭﺇ ﺎﻓﻴﺔ ﻜﻦ ﺍﻷﻃﺮﺍ‬ ‫ﻫﻮ ﺯﻳﺎﺩﺓ ﻓﻌﺎﻟﻴﺔ ﻣﻬﻨﺔ ﺍ ﺎ ﺒﺔ‬
‫)‪(2‬‬
‫ﺍ ﺎﺭﺟﻴﺔ ﻣﻦ ﻣ ﺘ ﺪﻣﻲ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻣﻦ ﺍ ﺎ ﻗﺮﺍﺭﺍ ﻣﺎﻟﻴﺔ ﻭﺍﻗﺘﺼﺎﺩﻳﺔ ﺭﺷﻴﺪﺓ‪.‬‬

‫ﻛﺮﻩ‪227 .‬‬ ‫)‪ (1‬ﺣ ﲔ ﺍﻟﻘﺎ ﻲ ﻭﻣ ﻣﻮ ﲪﺪﺍ ‪ .‬ﻣﺮﺟﻊ ﺒ‬

‫ﳏﻤﺪ ﺃﺑﻮ ﻃﺎﻟ ‪.‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪181 .‬‬ ‫)‪(2‬‬

‫‪95‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﱐ‪ :‬ﻣ ﺋﻤﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻭ ﺗﻠﺒﻴﺘﻬﺎ ﻻﺣﺘﻴﺎﺟﺎﺕ‪.‬‬
‫ﺇﱃ ﻣ ﺘ ﺪﻣﻴﻬﺎ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺜﻞ ﺃﺩﺍﺓ‪,‬‬ ‫ﺗﻌﺘ ﺍ ﺎ ﺒﺔ ﻭ ﻴﻠﺔ ﺇﻳﺼﺎﻝ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻣﻌﻠﻮﻣﺎ ﻛﻤﻴﺔ ﺍ ﻃﺒﻴﻌﺔ ﻣﺎﻟﻴﺔ ﻋﻦ ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﺎﻟﻜﻴ ﻴﺔ ﺍﻟﱵ ﺗ ﺎﻋﺪ ﻣ ﺘ ﺪﻣﻴﻬﺎ‬ ‫ﻫﺪﻓﻬﺎ ﺇﱃ ﻋﺮ‬
‫ﺍ ﻼﺋﻤﺔ‬ ‫ﺩﺭﺍ ﺔ ﻣﺘﻄﻠﺒﺎ‬ ‫ﻫﺬﺍ ﺍ ﺒ‬ ‫ﻭﻋﻠﻴﺔ ﻴﺘ‬ ‫ﺍ ﻜ ﻋﻠ ﻛ ﺎﺋﻪ ﺍ ﺩﺍﺭﺓ ﻭﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻟﺘﻠﺒﻴﺔ ﺍﺣﺘﻴﺎﺟﺎ ﻣ ﺘ ﺪﻣﻴﻬﺎ ﻭﺍ ﻓﺼﺎ ﻋﻨﻬﺎ‪.‬‬ ‫ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫‪ -1-2‬ﻣﺘﻄﻠﺒﺎﺕ ﺍﳌ ﺋﻤﺔ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪:‬‬
‫ﺍ ﻌﻠﻮﻣﺎ ﻣﻦ ﺃﺟﻞ ﺃ ﺗﻜﻮ ﻣ ﻴﺪﺓ‬ ‫ﺍﻟﻜﺘﺎﺏ ﺍﻧﻪ ﻣﻦ ﺍﻟ ﺮﻭﺭﺓ ﺗﻮﻓﺮ ﻋﻨﺼﺮﻳﻦ ﺃ ﺎ ﲔ‬ ‫ﻳﺮ ﺑﻌ‬
‫)‪(1‬‬
‫ﺎ‪:‬‬
‫ﺑﺸﻜﻞ ﻣ ﻬﻮ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺑﻄﺮﻳﻘﺔ ﻋﻠﻤﻴﺔ ﻠﻴﻤﺔ ﻭ ﺃ ﺗﺮﺗﺒ ﺍﻟﺒﻨﻮﺩ ﻭﺍ ﻤﻮﻋﺎ‬ ‫‪ .1‬ﺃ ﺗﻌﺮ‬
‫ﻣﻊ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻌﻠﻤﻴﺔ‪.‬‬ ‫ﻭﻣﻨ‬
‫‪ .2‬ﺃ ﺗﺘ ﻤﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻬﻤﺔ ﻭﺍﻟﱵ ﺑﺪﻭ ﺎ ﺗﻌﺪ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﲑ ﻣﻌ ﺓ ﻋﻦ ﺣﻘﻴﻘﺘﻬﺎ‬
‫ﻭﻻ ﻜﻦ ﺍﻻ ﺘ ﺎﺩﺓ ﻣﻨﻬﺎ‪.‬‬

‫ﺍﻻﻋﺘﺒﺎﺭ ﺍ ﻘﻮﻣﺎ ﺍﻷ ﺎ ﻴﺔ ﺍﻟﱵ ﺗﻘﻮ ﻋﻠﻴﻬﺎ ﻋﻤﻠﻴﺔ ﺇﻋﺪﺍﺩ ﻭ‬ ‫ﻻﺑﺪ ﻣﻦ ﺍﻷﺧﺬ‬ ‫ﻟﻚ ﺍﻟ ﺮ‬ ‫ﻭﻟﺘ ﻘﻴ‬
‫) ‪(2‬‬
‫ﺍﻷﰐ‪:‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺍﻟﱵ ﺣﺪﺩﻫﺎ ﺍﻟﺒﻌ‬ ‫ﻭ ﺗﻘﺪ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻋﺮ‬
‫‪ -1-1-2‬ﲢﺪﻳﺪ ﻣﺴﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪:‬‬

‫ﺎﻝ ﺗﺮﺷﻴﺪ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍﻷﻛﺜﺮ ﻓﺎﺋﺪﺓ ﻭﺻﻼﺣﻴﺔ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍﳉﻴﺪﺓ ﻫﻲ ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺃ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻟﻜﻦ ﻣ ﺘﻮ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﻭﺍﻻ ﺘ ﺎﺩﺓ ﻣﻨﻬﺎ ﻻ ﻳﻌﺘﻤﺪ ﻓﻘ ﻋﻠﻲ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﺍ ﺘﻮﻓﺮﺓ ﺑﻞ ﻳﻌﺘﻤﺪ ﺃﻳ ﺎ‬
‫ﻋﻠ ﲢﻠﻴﻞ ﺍ ﻌﻠﻮﻣﺎ ﻭﻣ ﺘﻮ ﺍﻟ ﻬ‬ ‫ﻋﻠﻲ ﺧﺼﺎﺋﺺ ﺗﺘﻌﻠ ﺑﺎ ﺘ ﻴﺪﻳﻦ ﻣﻨﻬﺎ ﺃﻭ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ﺃﻱ ﻣﻘﺪﺭ‬
‫)‪(3‬‬
‫ﻭﺍﻷﺩﺭﺍ ﺍ ﺘﻮﻓﺮﺓ ﻟﺪﻳﻬ ‪.‬‬
‫ﺍﻟﺘﻨﻮ ﺍﻟﻘﺎﺋ‬ ‫ﺑ‬ ‫ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍﻷﻣﺮﻳﻜﻲ )‪ (FASB‬ﻳﻌﺘﺮ‬ ‫ﻠ‬ ‫ﻭ ﻫﺬﺍ ﺍﻟﺼﺪﺩ ﻓ‬
‫ﻣ ﺘﻮ‬ ‫ﻌ ﺇ ﺍﻓﺘﺮﺍ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭﺧﺼﺎﺋﺼﻬ ﻳﺸﻜﻞ ﲢﺪﻳﺎ ﺃﻣﺎ ﲢﺪﻳﺪ ﺃﻫﺪﺍ‬ ‫ﻣ ﺘ ﺪﻣﻲ ﺍ ﻌﻠﻮﻣﺎ‬

‫ﻛﺮﻩ‪52 .‬‬
‫)‪ (1‬ﻠﻴ ﺇﺑﺮﺍﻫﻴ ﺍ ﻨﻴﺔ ﻣﺮﺟﻊ ﺒ‬
‫)‪ (2‬ﳏﻤﺪ ﻋﻄﻴﺔ ﻣﻄﺮ ﻭ ﺧﺮﻭ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪381 .‬‬
‫)‪ (3‬ﺷﺎﺭﱐ ﺧﻮﺟﺔ ﺍﻟﻄﻴ ‪ .‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪4 .‬‬

‫‪96‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺘ ﺪﻣﻲ ﺍ ﻌﻠﻮﻣﺎ ﻳ ﺮ ﺑﺼﻮﺭﺓ ﻣﺒﺎﺷﺮﺓ ﻋﻠﻲ ﻣ ﻤﻮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ‬ ‫ﻣﻌﲔ ﻣﻦ ﺍﻟ ﻬ ﻭﺍ ﺩﺭﺍ‬
‫ﺍﻟﻌﺎ ﻭﻋﻠ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻠ ﻘﺔ ﺃﻱ ﺃﻧﺔ ﻳ ﺮ ﻋﻠ ﻣ ﺘﻮ ﺍ ﻓﺼﺎ ‪.‬‬ ‫ﺍ ﺍﻟ ﺮ‬
‫ﻭﻳﻌﺪ ﲢﺪﻳﺪ ﻣ ﺘ ﺪﻣﻲ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻷ ﺎ ﺍﻟﺬﻱ ﻳﺘ ﻋﻠ ﺃ ﺎ ﺔ ﲢﺪﻳﺪ ﻣﻘﻮﻣﺎ ﺍ ﻓﺼﺎ‬
‫ﻋﺎﻣﻼ ﻣﻬ ﻟﻼ ﺘ ﺎﺩﺓ ﻣﻦ‬ ‫ﺘ ﺪﻣﻲ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ‪ .‬ﻭ ﺜﻞ ﻣ ﺘﻮ ﺍﻟ ﻬ ﻭﺍ ﺩﺭﺍ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍ ﺎ ﺒﺔ ﻧﻮﻋﲔ‬ ‫ﺃﺩﺑﻴﺎ‬ ‫ﻛﻤﺎ ﺟﺎﺀ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ .‬ﻛﻤﺎ ﺃ ﻣ ﺘ ﺪﻣﻲ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻟﻨ ﻊ ﺍﻟﻌﺎ (‪ ,‬ﻭﺍ ﺘ ﺪﻣﲔ ﻭﻱ‬ ‫ﻭ ﺎ‪ :‬ﺍ ﺘ ﺪﻣﲔ ﺍﻟﻌﺎﺩﻳﲔ ) ﺍ‬ ‫ﺘﻠ ﲔ ﻣﻦ ﻣ ﺘ ﺪﻣﻲ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻻﺣﺘﻴﺎﺟﺎ ﺍ ﺎﺻﺔ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ‪.‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﻋﺮ‬ ‫ﻭﺍﳉﺪﻳﺮ ﺑﺎﻟﺬﻛﺮ ﺃ ﻫ ﻻﺀ ﺍ ﺘ ﺪﻣﲔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻗﺪ ﻻ ﺗﺘ ﻣﺼﺎ ﻬ‬
‫ﺑﲔ ﻣﺼﺎ ﻬ ﺑﺮﻭﺯ ﻣﺸﺎﻛﻞ ﻋﺪﻳﺪﺓ‬ ‫ﺃﻭ ﺍﻟﺘﻨﺎﻗ‬ ‫ﻻ ﻭﺟﻬﺎ ﻧﻈﺮﻫ ﺇﻟﻴﻬﺎ ﺘﻠ ﺔ ﻭﻗﺪ ﺃ ﺎﺭ ﻫﺬﺍ ﺍﻻﺧﺘﻼ‬
‫ﺍﺭﺗﺒﻄﺖ ﺑﺘ ﺪﻳﺪ ﺃﻫﺪﺍ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﻮﺍﺟ ﲢﻘﻴﻘﻬﺎ ﻭﺑﺎﻟﺘﺎ ﻳﺘ ﺮ ﻣ ﻤﻮ ﻭﺇﻓﺼﺎ ﻭﻋﺪﺩ ﺗﻠﻚ ﺍﻟﺘﻘﺎﺭﻳﺮ‬
‫ﺍ ﺎﻟﻴﺔ ﻋﻨﺪ ﺗ ﻠﻴ ﻣﺼﻠ ﺔ ﻓ ﺔ ﻣﻌﻴﻨﺔ ﻋﻠ ﻓ ﺔ ﺃﺧﺮ ‪.‬‬
‫)‪(1‬‬
‫ﺍﻟﻨﻈﺮ‬ ‫ﻭﺟﻬﺎ‬ ‫ﻣﺘﻌﺪﺩﻳﻦ‬ ‫ﻣ ﺘ ﺪﻣﻲ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺑ‬ ‫) ‪.‬ﺍﻟ ﺪﺍ ‪(:2002,‬‬ ‫ﻛﻤﺎ ﺃ ﺎ‬
‫ﺃ ﻳﻜﻮ ﺍ ﺘ ﺪﻣﲔ ﻋﻠ ﻣ ﺘﻮ ﻛﺎﻣﻞ ﻣﻦ‬ ‫ﻧﻮﻋﻴﺔ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻟﱵ ﻳﺘ ﺬﻭ ﺎ ﻭ ﺑﺎﻟﺘﺎ‬ ‫ﻭ ﺘﻠ ﲔ‬
‫ﻻﺀ ﺍ ﺘ ﺪﻣﲔ‬ ‫ﻣﺼﺪﺍﻗﻴﺔ‬ ‫ﻣﻼﺀﻣﺔ ﻭ ﺍ‬ ‫ﺍﻟﱵ ﻠﻜﻮ ﺎ ﻓﻘﺪ ﺗﺘﻮﻓﺮ ﻣﻌﻠﻮﻣﺎ‬ ‫ﺍﻟ ﻬ ﻭﺍ ﺩﺭﺍ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫ﲢﺪﻳﺪ ﻫ ﻻﺀ‬ ‫‪ .‬ﻭﻣﻦ ﻫﻨﺎ ﺪ ﺃﻧﺔ‬ ‫ﻭﻷﻛﻨﻬ ﻻ ﻳ ﻬﻤﻮ ﳏﺘﻮﺍﻫﺎ ﻭﺑﺎﻟﺘﺎ ﻓ ﺎ ﻟﻴ ﺖ ﺎ ﻓﺎﺋﺪﺓ ﺑﻨ ﺒﺔ‬
‫ﺔ ﻣﻦ ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ‬ ‫ﻟﺘﺘﻤﻜﻦ ﺇﺩﺍﺭﺓ ﺍ‬ ‫ﻭ ﲢﺪﻳﺪ ﻣ ﺘﻮ ﺍﻟ ﻬ ﻭﺍ ﺩﺭﺍ‬ ‫ﺍ ﺘ ﺪﻣﲔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﻭ ﺍ ﻣﺼﺪﺍﻗﻴﺔ‬ ‫ﳏﺎ ﺒﻴﺔ ﻣﻼﺋﻤﺔ‬
‫ﺍﻟ ﺗﺴﺘ ﺪﻡ ﻓﻴﻬﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫‪ -2-1-2‬ﲢﺪﻳﺪ ﺍ ﺮﺍ‬

‫ﺍﻟﺬﻱ ﺗ ﺘ ﺪ ﻓﻴﻪ‬ ‫ﺭﺑ ﺍﻟ ﺮ‬ ‫ﺍﻟﱵ ﺗ ﺘ ﺪ ﻓﻴﻬﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﻣﻦ ﺃﺟﻞ ﲢﺪﻳﺪ ﺍﻷ ﺮﺍ‬
‫ﺎﺻﻴﺔ ﺍ ﻼﺀﻣﺔ‪ .‬ﺃﻱ ﻌ ﺃ ﺗﻜﻮ ﺍ ﻌﻠﻮﻣﺎ ﻣﺮﺗﺒﻄﺔ ﺍﺭﺗﺒﺎ ﻭ ﻴﻘﺎ ﻣﻦ ﺣﻴ ﻗﺪﺭﺍ ﺎ ﺍ ﻳ ﺎﺣﻴﺔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬
‫)‪(2‬‬
‫ﺍ ﺪ ﺍﻟﺬﻱ ﻳﺘ ﻣﻦ ﺃﺟﻠﺔ ﺇﻋﺪﺍﺩﻫﺎ‪.‬‬ ‫ﻭﺩﺭﺟﺔ ﺍﻟﺘ ﲑ‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫ﻴﻠﻬﺎ ﻭﻋﺮ ﻬﺎ‬ ‫ﻭﻛﻤﺎ ﻳ ﻛﺪ ﻟﻚ ) ‪ (Samuele Boliga‬ﺑﻘﻮﻟﺔ ﺃ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻘﺮﺭ ﺗ‬

‫)‪(1‬‬
‫ﺍ ﺎﻟﻴﺔ ﻷﺑﺪ ﺃ ﻳﺘ ﺃﻋﺪﺍﺩﻫﺎ ﻋﻠ ﺃ ﺎ ﻣﻼﺀﻣﺘﻬﺎ ﺎﺟﺔ ﺍ ﺘ ﺪﻣﲔ‪.‬‬

‫ﻛﺮﻩ‪51 .‬‬ ‫)‪ (1‬ﻓﺪﺍ ﺍﻟ ﺪﺍ ‪ .‬ﻣﺮﺟﻊ ﺒ‬

‫ﻛﺮﻩ‪.20 .‬‬ ‫)‪ (2‬ﺧﺎﻟﺪ ﻋﺒﺪ ﺍﻟﺮﲪﻦ ﺃﲪﺪ ﻋﻠﻲ‪.‬ﻣﺮﺟﻊ ﺒ‬

‫‪97‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﻣﻦ ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬ ‫ﻟﻚ ﻜﻦ ﺍﻟﻘﻮﻝ ﺃ ﺧﺎﺻﻴﺔ ﺍ ﻼﺀﻣﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻤﻊ ﺑﲔ ﺍﻟ ﺮ‬ ‫ﻭﻋﻠ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻫﻲ ﺑﺬﻟﻚ ﺗﻌﺪ ﺍ ﻌﻴﺎﺭ ﺍﻟﻨﻮﻋﻲ ﺍﻟﺬﻱ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻻ ﺘ ﺪﻣﻬﺎ ﻭﻃﺮﻳﻘﺔ ﺇﻋﺪﺍﺩﻫﺎ ﻭﻋﺮ ﻬﺎ‬
‫ﺍﻟﺘﻘﺮﻳﺮ ﻋﻨﻬﺎ ﻭﺗﻘﺪ ﻬﺎ ﺍ ﺍ ﺘ ﺪﻣﲔ ﺎ‪.‬‬ ‫ﺪﺩ ﻃﺒﻴﻌﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ‬

‫‪ -3-1-2‬ﻃﺒﻴﻌﺔ ﻭﻧﻮ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‬

‫ﻋﻠ ﻣﺪ‬ ‫ﺃ ﲢﺘﻮﻱ ﻋﻠﻴﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻳﺘﻮﻗ‬ ‫ﺇ ﻋﻤﻠﻴﺔ ﲢﺪﻳﺪ ﻃﺒﻴﻌﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ‬
‫ﻜﲔ ﺍ ﺘ ﺪﻣﲔ ﺍ ﺘﻠ ﲔ ﻣﻦ‬ ‫ﺗﻮﻓﺮ ﻤﻮﻋﺔ ﻣﻦ ﺍ ﺼﺎﺋﺺ ﻟﻠ ﻜ ﻋﻠﻲ ﺻ ﺘﻬﺎ ﻭﻣﻼﺋﻤﺘﻬﺎ ﻭﻛ ﺎﺀ ﺎ‬
‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺑﺼﻮﺭﺓ ﺻ ﻴ ﺔ‪.‬‬ ‫ﻓﻬﻤﻬﺎ ﻭ ﺍ ﺘ ﺪﺍﻣﻬﺎ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‬ ‫‪ -4-1-2‬ﲢﺪﻳﺪ ﺃﺳﺎﻟﻴﺐ ﻭﻃﺮ ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬
‫ﻓﻬﻤﻬﺎ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺗ ﺮ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫‪ Gardy‬ﺍ ﻃﺮﻳﻘﺔ ﺇﻋﺪﺍﺩ )ﻭ ﻊ( ﻭﻋﺮ‬ ‫ﻭﺍ‬
‫) ‪(2‬‬
‫ﻋﻨﻬﺎ‪.‬‬ ‫ﻋﻠﻲ ﲢﻘﻴ ﺃﻫﺪﺍ ﺍ ﻓﺼﺎ ﺍ ﺎ‬
‫ﻭﺃ ﺎﻟﻴ ﻭﻃﺮ ﻳ ﻬﻞ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻋﻠ ﺃ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺃ ﻳﺘ ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬ ‫ﻟﺬﺍ‬
‫ﻓﻬﻤﻬﺎ ﻭﺗﺮﺗﻴﺒﻬﺎ ﻭﺗﻨﻈﻴﻤﻬﺎ ﺑﺼﻮﺭﺓ ﻣﻨﻄﻘﻴﺔ ﺗﺮﻛﺰ ﻋﻠﻲ ﻤﻮﻋﺔ ﻣﻦ ﺍﻷﻣﻮﺭ ﺍﳉﻮﻫﺮﻳﺔ ﻭﻓﻘﺎ ﻟﻄﺒﻴﻌﺔ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻣﻊ ﻣﻌﺎﻳﲑ ﻭﻗﻮﺍﻋﺪ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ ﻭﺍﻟﺪﻭﻟﻴﺔ ﺍ ﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ ﻋﺎﻣﺎ‪.‬‬ ‫ﻭﺩﺭﺟﺔ ﺍﻷ ﻴﺔ ﺍﻟﻨ ﺒﻴﺔ ﻭ ﺎ ﻳﺘﻨﺎ‬
‫ﻭﻧﺸﺮ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‬ ‫‪ -5-1-2‬ﺗﻮﻗﻴﺖ ﻋﺮ‬
‫ﻭﻧﺸﺮ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭ ﻣﻌﻈ ﺍﻟﺘﺸﺮﻳﻌﺎ ﺍ ﺎﻟﻴﺔ ﻋﻠ ﻭﺟﻮﺏ ﻋﺮ‬ ‫ﺃﻛﺪ ﻣﺘﻄﻠﺒﺎ ﻣﻬﻨﺔ ﺍﻟﻌﻤﻞ ﺍ ﺎ‬
‫ﻻ ﺎ ﺍﻟﻘﺮﺍﺭ‪ .‬ﻭ ﻟﻚ ﻷ ﻗﻴﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﻭﻓﺎﺋﺪ ﺎ ﺗﺘﻮﻗ ﻋﻠ ﺻ ﺘﻬﺎ ﻭﺍﻟﺘﻮﻗﻴﺖ‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ‬
‫ﺻﺪﺍﺭﻫﺎ ﻭ ﺗﻘﺪ ﻬﺎ ﻟﻠﻤ ﺘ ﺪﻣﲔ‪ .‬ﻭ ﻫﺬﺍ ﺍﻟﺼﺪﺩ ﺃﺷﺎﺭ ﺍﻟﺪﺭﺍ ﺔ ﺍﻟﱵ ﻗﺎ ﻬﺑﺎ )‪ (Tse,1986‬ﺃ‬ ‫ﺍ ﻨﺎ‬
‫ﺃ ﻌﺎﺭ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ ﻋﻨﺪ ﺍﻟﺘﺎﺭﻳ ﺍﻟﺬﻱ ﻳﺘ ﻓﻴﻪ ﻧﺸﺮ ﻫﺬﻩ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺗﻜﻮ ﺃﻛﺜﺮ ﻣﻼﺋﻤﺔ ﻭﻗﺪﺭﺓ ﻋﻠﻲ ﺍﻟﺘ ﲑ‬
‫) ‪(3‬‬
‫ﺮﻭﺭ ﺍﻟﻮﻗﺖ ﻟﺘﻘﺎﺩﻣﻬﺎ ‪.‬‬ ‫ﺗﻘﻞ ﻗﻴﻤﺔ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬

‫ﻛﺮﻩ ‪.85 .‬‬ ‫)‪ (1‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﻋﻠﻲ ﺍﻟﺼﻴ ‪,‬ﻣﺮﺟﻊ ﺒ‬
‫)‪ (2‬ﳏﻤﺪ ﺍﻟ ﻴﺪ ﺍﻟﻨﺎ ﻲ ‪ (1989):‬ﺩﺭﺍ ﺔ ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ ‪ 1‬ﺩﺍﺭ ﺍﻟ ﻜﺮ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﺍ ﻣﺎﺭﺍ ﺍﻟﻌﺮﺑﻴﺔ ﺍ ﺘ ﺪﺓ‪159 .‬‬
‫)‪ (3‬ﻭﺍﺋﻞ ﺇﺑﺮﺍﻫﻴ ﺍﻟﺮﺍﺷﺪ ‪ (1996):‬ﺃ ﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﻫﺪﻱ ﻛ ﺎﻳﺘﻬﺎ ﺪﻣﺔ ﻗﺮﺍﺭﺍ ﺍﻻ ﺘﺜﻤﺎﺭ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ‪ .‬ﺩﺭﺍ ﺔ ﲢﻠﻴﻠﻴﺔ ﻟ ﻮ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ‬
‫ﺑﺪﻭﻟﺔ ﺍﻟﻜﻮﻳﺖ‪ .‬ﺍ ﻠﺔ ﺍﻟﻌﺮﺑﻴﺔ ﻟﻠﻤ ﺎ ﺒﺔ‪ .‬ﺍ ﻠﺪ ﺍﻟﺜﺎﻟ ‪ .‬ﺍﻟﻌﺪﺩ ﺍﻷﻭﻝ ‪35 .‬‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍﻟﻌﺎﻡ ‪:‬‬ ‫‪ -2-3‬ﻣﺴﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺫﺍﺕ ﺍﻟ ﺮ‬

‫ﻣﻦ ﺍ ﻌﺮﻭ ﺃ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺗ ﻌ ﺇﱃ ﲢﻘﻴ ﺍﺣﺘﻴﺎﺟﺎ ﻛﺎﻓﺔ ﺍ ﻃﺮﺍ ﺍ ﺘ ﻴﺪﺓ ﻣﻦ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺗﻄﺎﺑ‬ ‫ﺍﻟﻌﺎﻣﺔ " ﻭ ﻟﻚ ﺑﺎﻓﺘﺮﺍ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻭﻳﻄﻠ ﻋﻠ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻣﺼﻄﻠ " ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﺍ ﺮﺍ‬
‫ﻭ ﻟﻚ ﲑ ﻜﻦ ﻋﻤﻠﻴﺎ ﻧﻈﺮﺍ‬ ‫ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﲨﻴﻊ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭ ﺜﻞ ﺍﻫﺘﻤﺎﻣﺎ‬ ‫ﺍﺣﺘﻴﺎﺟﺎ‬
‫ﻟﺘﺒﺎﻳﻦ ﺍﺣﺘﻴﺎﺟﺎ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻓﻤﻨﻬ ﻣﻦ ﻳﻬﺘ ﺑ ﺩﺍﺀ ﺍﻟﺸﺮﻛﺔ ﻭﺩﺭﺍ ﺔ ﻣﺪ ﻗﻮﺓ ﺍ ﻴﻜﻞ ﺍﻟﺘﻤﻮﻳﻠﻲ ﺎ‬
‫ﺍﻫﺘﻤﺎﻣﺎ ﺍﻟﺪﺍﺋﻨﲔ ﻭﻣﻨﻬ ﻣﻦ ﻳﺮﻛﺰ ﻋﻠ ﺩﺭﺍ ﺔ ﺭﲝﻴﺔ ﺍﻟﺸﺮﻛﺔ ﻭﺍ ﺘﻤﺮﺍﺭﻳﺘﻬﺎ ﻛﻤﺎ ﻫﻮ‬ ‫ﻛﻤﺎ ﻫﻮ ﺍ ﺎﻝ‬
‫)‪(1‬‬
‫ﺍ ﺎﻝ ﺑﺎﻟﻨ ﺒﺔ ﻻﻫﺘﻤﺎﻣﺎ ﺍ ﺘﺜﻤﺮﻳﻦ ﻭﻫﻜﺬﺍ ﻟﺒﻘﻴﺔ ﺍ ﺘ ﺪﻣﲔ ‪.‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫‪ (2)(1997‬ﺇﱃ ﳏﺪﻭﺩﻳﺔ ﺍﻟﺒﻴﺎﻧﺎ ﻭﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﻳﺘ ﻋﺮ ﻬﺎ‬ ‫ﻭ ﻫﺬﺍ ﺍﻟﺼﺪﺩ ﺃﺷﺎﺭ )ﻧﺪ‬
‫ﺍﻟﱵ ﻳﺮ ﺒﻮ‬ ‫ﺍ ﺎﻟﻴﺔ ﺎﻳﺔ ﻛﻞ ﻨﺔ ﺎ ﻳ ﺩﻱ ﺇﱃ ﻋﺪ ﻗﺪﺭﺓ ﺍ ﺘ ﺪﻣﲔ ﻋﻠ ﺍﻟﺘﻘﻴﻴ ﺍﻟﺪﻗﻴ ﻟﻠﻤﻨﺸ ﺎ‬
‫ﺍﻻ ﺘﺜﻤﺎﺭ ﻓﻴﻬﺎ‪.‬‬
‫ﺍ ﺎ ﺒﻴﺔ ﻭﻋﺪ ﺍﻋﺘﻤﺎﺩ ﺍ ﻓﺼﺎ‬ ‫ﺍﻷﻣﺮ ﺘ ﻭﺟﻮﺩ ﻗﺎﻋﺪﺓ ﻭﺍ ﻌﺔ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﻟﻚ ﻓ‬ ‫ﻭﻋﻠ‬
‫ﺍ ﺎﻋﺪﺓ‬ ‫ﺟﺎﻣﺪ ﻭﻳ ﺸﻞ‬ ‫ﻗﺎﻟ‬ ‫ﻟﻚ ﻳ ﻊ ﺍ ﺎ ﺒﺔ‬ ‫ﺃ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﻋﻠ ﺃ ﺎ ﻣ ﺘ ﺪ ﻣﻌﲔ ﺣﻴ‬
‫) ‪(3‬‬
‫ﻋﺼﺮ ﺘﻪ ﺍﻟﺘ ﻴﲑ ﺍ ﺘﻤﺮ‪.‬‬ ‫ﺇﻋﺪﺍﺩ ﻧﻈﺮﻳﺘﻬﺎ ﺑﺎ ﺮﻭﻧﺔ ﺍﻟﻜﺎﻓﻴﺔ‬
‫ﻞ ﺗﻌﺪﺩ ﺍ ﺘ ﺪﻣﲔ ﻭﺗﺒﺎﻳﻦ‬ ‫ﻣﺪﺧﻠﲔ ﺃ ﺎ ﻴﲔ ﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﺍﻟ ﻜﺮ ﺍ ﺎ‬ ‫ﻭﻳﻌﺮ‬
‫) ‪(4‬‬
‫ﺎ‪:‬‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺘﺎﺟﻮ ﺎ‪ .‬ﻭﻫﺬﺍ ﺍ ﺪﺧﻼ‬
‫ﲑ ﻣﺘ ﺎﻧ ﺔ ﻭﺑﺎﻟﺘﺎ ﻓ ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫ﺍﺣﺘﻴﺎﺟﺎ‬ ‫• ﺃ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﲑ ﻣﻌﺮﻭﻓﲔ ﻭ‬
‫ﺃﻭ ﻣ ﺘ ﺪ ﺑﺬﺍﺗﻪ‪.‬‬ ‫ﺪﻣﺔ ﺮ‬ ‫ﻭﺍﻻ ﺘ ﺪﺍﻣﺎ ﻭﻻ ﺗﺼﻠ‬ ‫ﺪﻣﺔ ﻛﻞ ﺍﻷ ﺮﺍ‬ ‫ﺍ ﺎﻟﻴﺔ ﺗﻘﺪ‬
‫ﺍ ﺎﺻﺔ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﻭﺑﺎﻟﺘﺎ ﻓ‬ ‫• ﺃ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻌﺮﻭﻓﲔ ﻭ ﻜﻦ ﲢﺪﻳﺪ ﺍﺣﺘﻴﺎﺟﺎ‬
‫ﲢﺘﻮﻱ ﻋﻠ ﻣﻌﻠﻮﻣﺎ ﻣﻮﺟﻬﺔ ﻻ ﺘ ﺪﺍ ﳏﺪﺩ ﻭﻣﻦ ﻫﻨﺎ ﻛﺎﻧﺖ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻳﺘ ﺇﻋﺪﺍﺩﻫﺎ ﲝﻴ‬
‫ﻧﺸ ﺓ ﺍﻻ ﺎﻩ ﻮ ﺍ ﻓﺼﺎ ﺍ ﺘﻌﺪﺩ‪.‬‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻋﻠ ﺃ ﻌﺎﺭ ﺍﻷ ﻬ ‪ .‬ﺭ ﺎﻟﺔ ﻣﺎﺟ ﺘﲑ ﲑ ﻣﻨﺸﻮﺭﺓ ‪ .‬ﻛﻠﻴﺔ ﺍﻻﻗﺘﺼﺎﺩ‬ ‫)‪ (1‬ﳏﻤﺪ ﻋﺒﺪ ﺍﷲ ﺍ ﻬﻨﺪﻱ ‪ (2004):‬ﺃ ﺮ ﺍ ﻓﺼﺎ ﺍ ﺎ‬
‫ﻭﺍﻟﻌﻠﻮ ﺍ ﺩﺍﺭﻳﺔ‪ .‬ﺟﺎﻣﻌﺔ ﻝ ﺍﻟﺒﻴﺖ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪31 .‬‬
‫ﲨﻬﻮﺭﻳﺔ ﻣﺼﺮ ﺍﻟﻌﺮﺑﻴﺔ‪ .‬ﺩﺭﺍ ﺔ ﺗﻄﺒﻴﻘﻴﺔ‪ .‬ﻠﺔ ﺍﻟ ﻜﺮ‬ ‫ﻮ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ‬ ‫)‪ (2‬ﳏﻤﺪ ﺟ ﺍ ﺇﺑﺮﺍﻫﻴ ﻧﺪﺍﺀ ‪ (1997):‬ﺃ ﺮ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻋﻠ ﺃ ﻌﺎﺭ ﺍﻷ ﻬ‬
‫‪ .‬ﻣﺼﺮ‪.62 .‬‬ ‫ﺍ ﺎ ‪ .‬ﺍﻟﻌﺪﺩ ﺍﻷﻭﻝ‪ .‬ﺟﺎﻣﻌﺔ ﻋﲔ‬
‫)‪ (3‬ﺣ ﲔ ﺍﻟﻘﺎ ﻲ ﻭﻣ ﻣﻮ ﲪﺪﺍ ‪ .‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.248 .‬‬
‫)‪ (4‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ‪ ,‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.160 ,‬‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﻭﻟﻜﻦ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠ ﻫﺬﺍ ﺪﺧﻞ ﻴﻜﻮ ﻣﻦ ﺷ ﻧﻪ ﺇﺻﺪﺍﺭ ﻋﺪﺩ ﻻ ﺎﺋﻲ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺘﻠ ﺔ ﺍﻟﱵ‬
‫ﻣﻊ ﺍﻻ ﺘ ﺪﺍﻣﺎ ﺍ ﺘﻠ ﺔ ﻭﻫﻮ ﻣﺎ ﻻ ﻜﻦ ﲢﻘﻴﻘﻪ ﻋﻤﻠﻴﺎ ﺎ ﻳﺘﺮﺗ ﻋﻠﻴﻪ ﻣﻦ ﺃﻋﺒﺎﺀ ﺑﺎﻫ ﻪ‪.‬‬ ‫ﺗﺘﻨﺎ‬
‫ﻜﻦ ﲢﺪﻳﺪ ﺍﻻﺣﺘﻴﺎﺟﺎ ﺍ ﺸﺘﺮﻛﺔ‬ ‫ﻟﻴ ﻤﻊ ﺑﲔ ﺍ ﺪﺧﻠﲔ ﺍﻟ ﺎﺑﻘﲔ ﺣﻴ‬ ‫ﻟﺬﻟﻚ ﻬﺮ ﺍﻻ ﺎﻩ ﺍ ﺪﻳ‬
‫ﺍﻟﻮﻗﺖ‬ ‫ﺍ ﺘ ﺪﺍ ﻋﺎ ﻭ ﻧ‬ ‫ﻟﻠﻤ ﺘ ﺪﻣﲔ ﺍﻟﺮﺋﻴ ﻴﲔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺑﺎﻟﺘﺎ ﺇﻋﺪﺍﺩ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﺍ‬
‫ﺗ ﻤﻴﻨﻬﺎ ﻣﻌﻠﻮﻣﺎ ﻣﻼﺋﻤﺔ ﺬﻩ ﺍﻻﺣﺘﻴﺎﺟﺎ ﺍ ﺸﺘﺮﻛﺔ‪.‬‬
‫ﻞ ﺗﻌﺪﺩ‬ ‫ﺍﻟﻌﺎ ﻫﺪﻓﻬﺎ‬ ‫ﺃﻧﻪ ﺣ ﲢﻘ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﺍﻟ ﺮ‬ ‫ﻮﺀ ﻣﺎ ﺗﻘﺪ ﻳﺮ ﺍﻟﺒﺎﺣ‬ ‫ﻭ‬
‫ﻋﻠ‬ ‫ﻣﻴﺪﺍﻧﻴﺔ ﻟﻠﺘﻌﺮ‬ ‫ﻟﻚ ﻳ ﺘﺪﻋﻲ ﺇﺟﺮﺍﺀ ﺩﺭﺍ ﺎ‬ ‫ﻓ‬ ‫ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺘ ﺪﻣﲔ ﻭﺗﺒﺎﻳﻦ ﺍﺣﺘﻴﺎﺟﺎ‬
‫ﻋﻠ ﺍ ﺘ ﺪﻣﲔ ﺍﻟﺬﻱ ﺗﻨﺎ ﺒﻬ ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫ﺍ ﺘ ﺪﻣﲔ ﺍﻟﺮﺋﻴ ﻴﲔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻛﺬﺍ ﺍﻟﺘﻌﺮ‬ ‫ﺍﺣﺘﻴﺎﺟﺎ‬
‫ﻋﺪﺍﺩ ﺗﻘﺎﺭﻳﺮ ﺧﺎﺻﺔ ﻭﻛﺬﺍ ﻣﻌﺮﻓﺔ ﺍﻟﺒﻨﻮﺩ ﺍﻟﱵ ﺗﺸﻜﻞ‬ ‫ﺇﺻﺪﺍﺭ ﺗﻮﺻﻴﺎ‬ ‫ﺍﻟﻌﺎ ﺣ ﻳﺘ‬ ‫ﺍ ﺎﻟﻴﺔ ﺍ ﺍﻟ ﺮ‬
‫ﺍﻟﻮﻗﺖ ﺍ ﺎ ﻭﺍ ﺘﻘﺒﻞ‪.‬‬ ‫ﺃ ﻴﺔ ﻧ ﺒﻴﺔ ﻟﻠﻤ ﺘ ﺪﻣﲔ ﻭﺍ ﻓﺼﺎ ﻋﻨﻬﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺃ ﺮﻫﺎ‬ ‫ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ‬ ‫ﺎﻭﻝ ﺍﻟﺒﺎﺣ‬ ‫ﻭ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻮ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻣﻦ ﻗﺒﻞ ﻣ ﺘ ﺪﻣﻴﻬﺎ‪.‬‬
‫‪ -3-3‬ﺍﻻﺣﺘﻴﺎﺟﺎﺕ ﺍﳌﻌﻠﻮﻣﺎﺗﻴﺔ ﳌﺴﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪:‬‬
‫ﺍ ﺼﻮﻝ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴﺔ ﻻ ﺘ ﺪﺍﻣﻬﺎ‬ ‫ﺍﻟﺮﺍ ﺒﻮ‬ ‫ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻫ ﺍﻷﺷ ﺎ‬
‫ﺍﻟﱵ ﺘﺎﺟﻮ ﺎ ﻧﺘﻴ ﺔ ﻻﺧﺘﻼ‬ ‫ﻧﻮﻋﻴﺔ ﻭﺗ ﺎﺻﻴﻞ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺘ ﺪﻣﻮ‬ ‫ﻭ ﺘﻠ‬ ‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﻃﺒﻴﻌﺔ ﺍﻷﻧﺸﻄﺔ ﺍﻟﱵ ﺗﺘ ﺑﺸ ﺎ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﻻﺀ ﺍ ﺘ ﺪﻣﲔ ﻧﺘﻴ ﺔ ﺍﻟﺘﻜﺎﻟﻴ‬ ‫ﺍﻟ ﺮﺩﻳﺔ ﻭﺍﻟﺘ ﺼﻴﻠﻴﺔ‬ ‫ﺍﻟﻮﻓﺎﺀ ﺑﺎﻻﺣﺘﻴﺎﺟﺎ‬ ‫ﻭﺑﻄﺒﻴﻌﺔ ﺍ ﺎﻝ ﻳﺼﻌ‬
‫) ‪(1‬‬
‫ﺍﻟﺒﺎﻫﻈﺔ ﻭﻋﻨﺼﺮ ﺍﻟﻮﻗﺖ ﺍﻟﺬﻱ ﻳﺘﻄﻠﺒﻬﺎ ﺇﻋﺪﺍﺩ ﻣﻌﻠﻮﻣﺎ ﻣﺎﻟﻴﺔ ﻟﻜﻞ ﺟﻬﺔ ﺑﻌﻴﻨﻬﺎ‪.‬‬
‫ﻭ ﻫﺬﺍ ﺍﻟﺼﺪﺩ ﺃﺷﺎﺭ ﲨﻌﻴﺔ ﺍ ﺎ ﺒﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ ﺃ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻗﺪ ﺃﻋﺪ ﺃ ﺎ ﺎ ﺪﻣﺔ ﺍ ﺘ ﻴﺪﻳﻦ‬
‫)‪(2‬‬
‫ﺍ ﺼﻮﻝ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻼﺯﻣﺔ‪.‬‬ ‫ﻗﺪﺭﺓ ﳏﺪﻭﺩﺓ‬ ‫ﻣﻦ ﺧﺎﺭ ﺍ ﻨﺸ ﺓ ﻭﺍﻟﺬﻳﻦ‬

‫ﻛﺮﻩ ‪.141 .‬‬ ‫)‪ (1‬ﻋﺒﺪ ﺍ ﺎﻟﻚ ﻋﻤﺮ ﺯﻳﺪ ﻣﺮﺟﻊ ﺒ‬

‫ﻛﺮﻩ‪.11 .‬‬ ‫)‪ (2‬ﳏﻤﻮﺩ ﺇﺑﺮﺍﻫﻴ ﻋﺒﺪ ﺍﻟ ﻼ ﺗﺮﻛﻲ ﻣﺮﺟﻊ ﺒ‬

‫‪100‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺃﻫ ﻓ ﺎ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻧﻮﻋﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺘﺎﺟﻮ ﺎ‪:‬‬ ‫ﻭﻓﻴﻤﺎ ﻳﻠﻲ ﻴﺘ ﻋﺮ‬
‫‪ -1-3-3‬ﺍﳌﺴﺘ ﻤﺮﻭﻥ‪:‬‬
‫ﻭﺗﻘﺎﺭﻳﺮﻫﺎ ﺍ ﺎﻟﻴﺔ ﻭﺗﻌﺪ ﻫﺬﻩ ﺍﻟ ﺔ ﺃﻛﺜﺮ ﺗﻌﺮ ﺎ‬ ‫ﺍ ﺮﺗﺒﻄﺔ ﺑﺎﻟﺸﺮﻛﺎ‬ ‫ﻳﻌﺪ ﺍ ﺘﺜﻤﺮﻭ ﻣﻦ ﺃﻛﺜﺮ ﺍﻷﻃﺮﺍ‬
‫ﺃﻛﺜﺮ‬ ‫ﲢﻘﻴ ﺃﻫﺪﺍﻓﻬﺎ‪ .‬ﻛﻤﺎ ﺃ‬ ‫ﺣﺎﻟﺔ ﻓﺸﻞ ﺍﻟﺸﺮﻛﺔ‬ ‫ﻋﻠﻴﻬﺎ ﻣﻦ ﺧ ﺎﺋﺮ‬ ‫ﻟﻠﻤ ﺎﻃﺮ ﻭﲢﻤﻞ ﻣﺎ ﻗﺪ ﻳﺘﺮﺗ‬
‫ﺘﺜﻤﺮﻭ ﺍ ﺎﻟﻴﻮ ﻭﺍ ﺘﻤﻠﻮ ﺇﱃ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺣﺎﻟﺔ ﺎﺣﻬﺎ ﻟﺬﻟﻚ ﺘﺎ‬ ‫ﺍ ﺘ ﺎﺩﺓ ﻣﻦ ﺍﻟﻌﺎﺋﺪ‬ ‫ﺍﻷﻃﺮﺍ‬
‫ﺍﻟﻌﻼﻗﺔ ﺑﺎﻟﺸﺮﻛﺔ ﻭﺍﻟﱵ ﻗﺪ ﺗ ﺧﺬ ﺻﻴ ﺔ ﺍ ﺘﺜﻤﺎﺭﻳﺔ ﺃﻭ ﺻ ﺔ ﺭﻗﺎﺑﻴﺔ ﺃﻭ ﺍﻻ ﻨﲔ‬ ‫ﺍ‬ ‫ﺍ ﻴﺪﺓ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫)‪(1‬‬
‫ﻣﻌﺎ‪.‬‬
‫)‪(2‬‬
‫ﻟﺬﻟﻚ ﻜﻦ ﺍﻟﻘﻮﻝ ﺃ ﻓ ﺔ ﺍ ﺘﺜﻤﺮﻳﻦ ﻳﻬﻤﻬ ﺍ ﺼﻮﻝ ﻋﻠ ‪:‬‬
‫ﺃ‪ -‬ﻣﻌﻠﻮﻣﺎ ﻋﻦ ﺍﻷﺭﺑﺎ ﺍﻟ ﻌﻠﻴﺔ ﺍ ﺘ ﻘﻘﺔ‪.‬‬
‫ﺏ‪ -‬ﺍﻷﺭﺑﺎ ﺍ ﺘ ﺒﺔ ﻟﻠ ﻬ ﺍﻟﻮﺍﺣﺪ‪.‬‬
‫‪ -‬ﺍﻷﺭﺑﺎ ﺍ ﻮﺯﻋﺔ ﻟﻠ ﻬ ﺍﻟﻮﺍﺣﺪ‪.‬‬
‫ﻮ ﺃ ﻬ ﺍ ﻨﺸ ﺎ ﺍ ﻤﺎ ﻠﺔ‪.‬‬ ‫ﺩ‪ -‬ﺍﻟﻘﻴﻤﺔ ﺍﻟ ﻮﻗﻴﺔ ﻟﻠ ﻬ ﺍﻟﻮﺍﺣﺪ ﻭﻣﻌﺪﻻ‬

‫ﺍ ﺘ ﻼﻝ‬ ‫ﻣﺪ ﻛ ﺎﺀ ﺎ‬ ‫ﻴﺎ ﺘﻬﺎ ﺍﻟﺘﻤﻮﻳﻠﻴﺔ ﻭﻣﻦ‬ ‫ﺭ‬ ‫ﻩ‪ -‬ﻣﻌﻠﻮﻣﺎ ﻋﻦ ﻛ ﺎﺀﺓ ﺇﺩﺍﺭﺓ ﺍﻟﺸﺮﻛﺔ‬
‫ﺍ ﻮﺍﺭﺩ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍ ﺘﺎﺣﺔ ﻟﻠﺸﺮﻛﺔ‪.‬‬
‫ﻭ ﻊ‬ ‫ﻭ ﻫﺬﺍ ﺍﻟﺼﺪﺩ ﺃﺷﺎﺭ )ﺯﻳﻦ ﺍﻟﺪﻳﻦ ‪ (3)(1994‬ﺑ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺗﻌﺘ ﺍ ﺼﺪﺭ ﺍﻷ ﺎ ﻲ‬
‫ﻟ ﻭﺭﺍ ﺍ ﺎﻟﻴﺔ‪.‬‬ ‫ﺃﻭ ﺇﻧﺸﺎﺀ ﺃﻭ ﺗﺮﻛﻴ ﻫﻴﻜﻞ ﺍﻷ ﻌﺎﺭ ﺍﻟﻨ‬
‫‪ -2-3-3‬ﺍ ﺩﺍﺭﺓ‪:‬‬
‫ﻟﻚ‬ ‫ﺍﻷﺧﺮ ‪ .‬ﻭﺍﻟ ﺒ‬ ‫ﺗﺒﺪﻭ ﺣﺎﺟﺔ ﺍ ﺩﺍﺭﺓ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺃﻛﺜﺮ ﺇ ﺎﺣﺎ ﻭﺃ ﻴﺔ ﻣﻦ ﺣﺎﺟﺎ ﺍﻷﻃﺮﺍ‬
‫ﺍﻟﺘ ﻄﻴ ﻭﺍﻟﺮﻗﺎﺑﺔ ﻭﺍﻟﺘﻘﻴﻴ ﻭﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻋﻦ ﻧﺘﺎﺋ ﺃﻧﺸﻄﺘﻬﺎ‪.‬‬ ‫ﻃﺒﻴﻌﺔ ﻧﺸﺎ ﺍ ﺩﺍﺭﺓ‪ ,‬ﻭﺍ ﺘﻤﺜﻞ‬ ‫ﻳﺘﻤﺜﻞ‬

‫ﻛﺮﻩ‪.73 .‬‬ ‫)‪ (1‬ﺧﺎﻟﺪ ﻋﺒﺪ ﺍﻟﺮﲪﻦ ﺃﲪﺪ ﻋﻠﻲ‪.‬ﻣﺮﺟﻊ ﺒ‬

‫ﻛﺮﻩ‪73 .‬‬ ‫)‪ (2‬ﻋﺒﺪ ﺍ ﺎﻟﻚ ﻋﻤﺮ ﺯﻳﺪ‪.‬ﻣﺮﺟﻊ ﺒ‬
‫ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ ﻭﺍﻟﻄﻠ ﻋﻠﻴﻬﺎ‪.‬‬ ‫ﻣﺸﻜﻼ ﻋﺮ‬ ‫)‪ (3‬ﺻﻼ ﺯﻳﻦ ﺍﻟﺪﻳﻦ ‪ (1994):‬ﻮ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ ﺍ ﺼﺮﻳﺔ ﻭﺩﻭﺭﻫﺎ ﺍﻟﺘﻨﻤﻮﻱ ﺍ ﻨﺸﻮﺩ‪ .‬ﺩﺭﺍ ﺔ ﻟﺒﻌ‬
‫ﺮ ﺍﻟﻌﻠﻤﻲ ﺍﻟﺜﺎﻣﻦ ﻋﺸﺮ ﻟﻼﻗﺘﺼﺎﺩﻳﲔ ﺍ ﺼﺮﻳﲔ ﺍﻟﻘﺎﻫﺮﺓ ‪73 .‬‬ ‫ﺍ‬

‫‪101‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﻭ ﻴ ﺔ ﺍ ﺩﺍﺭﺓ ﻭﺍﻟﺸﺮﻛﺔ ﺑﺼﻮﺭﺓ ﻋﺎﻣﺔ‪ .‬ﻳﺘﻤﺜﻞ ﺍﻟﺘ ﻄﻴ‬ ‫ﺍﻷﻭﻝ‬ ‫ﺃ ﻣﻬﻤﺔ ﺍﻟﺘ ﻄﻴ ﻫﻲ ﺍﳉﺎﻧ‬
‫ﲢﻘﻴ ﺃﻫﺪﺍ ﺍﻟﺸﺮﻛﺔ ﻣﻦ ﺧﻼﻝ ﺍﻻ ﺘ ﺪﺍ ﺍﻷﻣﺜﻞ ﺎ‪.‬‬ ‫ﺇﻋﺪﺍﺩ ﺍﻟ ﺍﻣ ﺍﻟﱵ ﻣﻦ ﺷ ﺎ ﺃ ﺗ ﺎﻫ‬
‫ﲢﻘﻴﻘﻬﺎ ﻭﻟﻦ ﻳﺘ‬ ‫ﻣﻦ ﺧﻼ ﺎ‬ ‫ﺧﻄﻄﻬﺎ ﺍﻟﱵ ﺗﺮ‬ ‫ﺗﻘﻮ ﺍﻟﺸﺮﻛﺔ ﺑﺮ‬ ‫ﻮﺀ ﺗﻠﻚ ﺍﻷﻫﺪﺍ‬ ‫ﻭﻋﻠ‬
‫ﺔ ﻟﺘﻠﻚ ﺍ ﻮﺍﺭﺩ ﺑ ﻴﺔ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺗﻠﻚ ﺍﻷﻫﺪﺍ ‪.‬‬ ‫ﻟﻚ ﺇﻻ ﻣﻦ ﺧﻼﻝ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴﺔ ﺍ ﻮ‬
‫ﻬﻤﺔ ﺍﻟﺘ ﻛﺪ ﻣﻦ ﻛ ﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ ﺍﻟﺘﻨ ﻴﺬ ﻟﻠ ﻄﺔ ﺍﻟﱵ ﺒ ﻭ ﻌﻬﺎ ﻟﻠﺘ ﻘﻴ‬ ‫ﺃﻣﺎ ﻣﻬﻤﺔ ﺍﻟﺮﻗﺎﺑﺔ ﻓﺘﺘﻌﻠ‬
‫ﺍﻟﺸﺮﻛﺔ‪ .‬ﻭﺗﺘﻌﻠ ﻣﻬﻤﺔ ﺍﻟﺘﻘﻴﻴ ﺑﺎﻟﻮﺻﻮﻝ ﺇﱃ ﻗﺮﺍﺭ ﺣﻮﻝ ﻣﺪ ﲢﻘﻴ ﺍﻟﺸﺮﻛﺔ ﻷﻫﺪﺍﻓﻬﺎ ﻛﻤﺎ ﺗﺸﻤﻞ‬ ‫ﺃﻫﺪﺍ‬
‫ﻈﺔ ﻣﻌﻴﻨﺔ ﻣﻦ ﺧﻼﻝ ﻣﺮﻛﺰﻫﺎ ﺍ ﺎ ﻭﻣﻦ ﺧﻼﻝ ﻧﻮ ﻧﺸﺎﻃﻬﺎ‪ .‬ﻭﻳﻜﻮ ﺍﻟﺘﻘﻴﻴ ﻋﻠ‬ ‫ﲢﺪﻳﺪ ﻣﻜﺎﻧﺔ ﺍﻟﺸﺮﻛﺔ‬
‫ﻣ ﺘﻮ ﺍﻟﺸﺮﻛﺔ ﺮﺩﻫﺎ ﻣﻘﺎﺭﻧﺔ ﺑﺎ ﻮﺍﺯﻧﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﺃﻭ ﻣﻘﺎﺭﻧﺔ ﻣﻊ ﺍﻟ ﻨﻮﺍ ﺍ ﺎ ﻴﺔ ﺃﻭ ﻣﻊ ﺍﻟﺸﺮﻛﺎ ﺍ ﻤﺎ ﻠﺔ‬
‫)‪(1‬‬
‫ﺍﻟﻨﺸﺎ ‪.‬‬ ‫ﺎ‬
‫‪ -3-3-3‬ﺍﻟﺪﺍﺋﻨﻮﻥ ﻭﺍﳌﻮﺭﺩﻭﻥ‪:‬‬
‫ﺃﻭ ﺍﻟﺒﻴﻊ ﺑﺎ ﺟﻞ ﻭﺍﻟﺘ ﻛﺪ ﻣﻦ ﺗﻮﻓﲑ‬ ‫ﻳﻬﺘﻤﻮ ﺑﺎ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﻜﻨﻬ ﻣﻦ ﺗﻘﺪﻳﺮ ﻣﺪ ﺇﻣﻜﺎﻧﻴﺔ ﺍ ﻗﺮﺍ‬
‫ﺗﺎﺭﻳ‬ ‫ﻳ ﺘﻄﻴﻌﻮ ﺗ ﺪﻳﺪ ﻣﺎ ﻋﻠﻴﻬ‬ ‫ﲝﻴ‬ ‫ﺃﻭ ﻣﻨ ﺍﻻﺋﺘﻤﺎ‬ ‫ﺍﻟ ﻴﻮﻟﺔ ﺍﻟﻨﻘﺪﻳﺔ ﺍﻟﻜﺎﻓﻴﺔ ﻟﺪ ﻃﺎﻟ ﺍﻟﻘﺮ‬
‫ﺍﻻ ﺘ ﻘﺎ ‪.‬‬
‫‪ -4-3-3‬ﺍﳌﻮ ﻔﻮﻥ‪:‬‬
‫ﺑﺎ ﻌﻠﻮﻣﺎ ﺍ ﺘﻌﻠﻘﺔ ﺑﺎ ﺘﻘﺮﺍﺭ ﺭﲝﻴﺔ ﺍ ﻨﺸ ﺎ ﺍﻟﱵ ﻳﻌﻤﻠﻮ ﻓﻴﻬﺎ‬ ‫ﻳﻬﺘ ﺍ ﻮ ﻮ ﻭﺍ ﻤﻮﻋﺎ ﺍ ﻤﺎ ﻠﺔ‬
‫ﺗﻌﺰﻳﺰ ﻣﻄﺎﻟﺒﻬ ﺍ ﺎﺻﺔ ﺑﺰﻳﺎﺩﺓ ﺍ ﺮﺗﺒﺎ ﺃﻭ ﺍ ﺼﻮﻝ ﻋﻠ ﻣﺰﺍﻳﺎ‬ ‫ﻛﻤﺎ ﺘﺎﺟﻮ ﺇﱃ ﺍ ﻌﻠﻮﻣﺎ ﻻ ﺘ ﺪﺍﻣﻬﺎ‬
‫ﺃﺧﺮ ‪.‬‬
‫‪ -5-3-3‬ﺍﻟﻌﻤ ﺀ‪:‬‬

‫ﺍ ﺘﻌﻠﻘﺔ ﺑﺎ ﺘﻤﺮﺍﺭﻳﺔ ﺍ ﺸﺮﻭ ﺃﻭ ﺍﻟﺸﺮﻛﺔ ﻣﻦ ﻋﺪﻣﻪ ﻛﻤﺎ ﻳﻬﺘﻤﻮ ﺑﻨﻮﻋﻴﺔ‬ ‫ﻳﻬﺘ ﺍﻟﻌﻤﻼﺀ ﺑﺎ ﻌﻠﻮﻣﺎ‬
‫ﻭﺟﻮﺩﺓ ﺍ ﺪﻣﺎ ﺍ ﻘﺪﻣﺔ ﻭﻣﻮﺍﻋﻴﺪ ﺗﻮﻓﲑﻫﺎ‪.‬‬

‫ﻛﺮﻩ‪148-146 .‬‬ ‫)‪ . (1‬ﻋﺒﺪ ﺍ ﺎﻟﻚ ﻋﻤﺮ ﺯﻳﺪ‪.‬ﻣﺮﺟﻊ ﺒ‬

‫‪102‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫‪ -6-3-3‬ﺍﳌﻨﺎﻓﺴﻮﻥ‪:‬‬
‫ﺎ ﺍﻟﱵ ﻳﺘﻨﺎﻓ ﻮ ﻣﻌﻬ ﻭﻣﺮﺍﻛﺰﻫ‬ ‫ﻳﻬﺘ ﺍ ﻨﺎﻓ ﻮ ﺑﺼ ﺔ ﻋﺎﻣﺔ ﺑﺘﻠﻚ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺘﻌﻠﻘﺔ ﺑﻨﺘﺎﺋ ﺍ‬
‫ﺍﻟ ﻮ ﻋﻠ‬ ‫ﻭ ﻊ ﺇ ﺘﺮﺍ ﻴﺔ ﻣﻌﻨﻴﺔ ﺗﻌﻄﻴﻬ ﻭ ﻌﺎ ﺃﻓ ﻞ‬ ‫ﺍ ﺎﻟﻴﺔ ﻘﺎﺭﻧﺘﻬﺎ ﻣﻊ ﻧﺘﺎﺋ ﻬ ﻭﻣﺮﻛﺰﻫ ﺍ ﺎ‬
‫ﺣ ﺎﺏ ﻣﻨﺎﻓ ﻴﻬ ‪.‬‬
‫‪ -7-3-3‬ﺍﻟﺪﻭﻟﺔ ﻭﻣﺆﺳﺴﺎ ﺎ ﺍﳌ ﺘﻠﻔﺔ‪:‬‬
‫ﺍﻟﺪﻭﻟﺔ ﻛﺘ ﺪﻳﺪ ﺍﻟ ﻴﺎ ﺎ‬ ‫ﺍ ﺎﻟﻴﺔ ﻟﺘ ﻘﻴ ﺃ ﺮﺍ‬ ‫ﺎ ﺎ ﺍ ﺘﻠ ﺔ ﺑﺎ ﻌﻠﻮﻣﺎ‬ ‫ﺘ ﺍﻟﺪﻭﻟﺔ ﻭﻣ‬
‫ﺍﻟﺪﻭﻟﺔ ﻛﻤﺎ ﲢﺘﺎ ﺍﻟﺪﻭﻟﺔ ﺇﱃ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ‬ ‫ﺍﻟ ﺮﻳﺒﻴﺔ ﻭﻣﺪ ﺗﻄﺎﺑ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴﺔ ﻣﻊ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻨﺎﻓﺬﺓ‬
‫ﺣﺼﺎﺀﺍ ﺍﻟﺪﺧﻞ ﺍﻟﻘﻮﻣﻲ ﻭﺇﺣﺼﺎﺀﺍ ﻣﺸﺎﻬﺑﺔ ﺃﺧﺮ ‪.‬‬ ‫ﺗ ﺘ ﺪ ﻛ ﺎ‬
‫‪ -8-3-3‬ﺍﺠﻤﻟﺘﻤ ‪:‬‬
‫ﻛﺮﻫﺎ ﻭﺍﻟﺬﻱ ﻳﻌﻜ ﻮ‬ ‫ﺍﻟ ﺎﻟ‬ ‫ﺍﻟﺬﻳﻦ ﻳﻘﻌﻮ ﺧﺎﺭ ﻧﻄﺎ ﺍﻟ ﺎ‬ ‫ﻭﻳﻘﺼﺪ ﺑﺎ ﺘﻤﻊ ﺍﻷﺷ ﺎ‬
‫ﻃﻤﻮﺣﺎ ﻭﺗﺼﻮﺭﺍ ﺍﻟﺸﻌ ﺑﺼ ﺔ ﻋﺎﻣﺔ‪ .‬ﻭ ﺘ ﻫﺬﻩ ﺍﻟ ﺔ ﺑﺎ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴﺔ ﻭﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻷﺧﺮ ﺣﻮﻝ ﻧﺸﺎ‬
‫ﻣﺼﻠ ﺔ ﺍ ﺘﻤﻊ ﻭﲢﻘﻴ ﺭﻓﺎﻫﻴﺘﻪ ﻭﺃ ﺮ ﻧﺸﺎ ﺍ ﻨﺸ ﺎ ﻋﻠ ﺍﻟﺒﻴ ﺔ‬ ‫ﺍ ﻨﺸ ﺎ ﻭ ﺎﺋﻬﺎ ﻭﺍ ﺎﻫﻬﺎ ﻫﻞ ﻳﺼ‬
‫ﺍ ﺘﻘﺒﻞ‪.‬‬ ‫ﻭﺍﻷ ﺮﺍﺭ ﺍﻟﻨﺎ ﺔ ﻋﻦ ﻣﺰﺍﻭﻟﺔ ﻫﺬﺍ ﺍﻟﻨﺸﺎ ﻭﺍﻟﻮ ﺎﺋﻞ ﺍﻟﻜ ﻴﻠﺔ ﺑﺘﻼﻓﻴﻬﺎ‬
‫ﺒﻴﻞ ﺍ ﺼﺮ ﺑﻞ‬ ‫ﻋﻠ‬ ‫ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﻟﻴ‬ ‫ﻭﻣﺎ ﺗﻘﺪ ﻛﺮﻩ ﻣﻦ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺍﺣﺘﻴﺎﺟﺎ‬
‫ﻣﻦ‬ ‫ﻫﻨﺎ ﻓ ﺎ ﺃﺧﺮ ﻣﺘﻨﻮﻋﺔ ﲢﺘﺎ ﺑﺼ ﺔ ﻣ ﺘﻤﺮﺓ ﺇﱃ ﻣﻌﻠﻮﻣﺎ ﻣﺎﻟﻴﺔ ﻭ ﲑ ﻣﺎﻟﻴﺔ ﻋﻦ ﺍ ﻨﺸ ﺓ‪ .‬ﻭﻋﻠ ﺍﻟﺮ‬
‫)‪(1‬‬
‫ﻋﻠ ‪:‬‬ ‫ﺍﺧﺘﻼ ﺍﺣﺘﻴﺎﺟﺎ ﻫﺬﻩ ﺍﻟ ﺎ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﺗﺒﻌﺎ ﻻﺧﺘﻼ ﺃ ﺮﺍ ﻬﺎ ﻟﻜﻨﻬﺎ ﺗﺘ ﺑﺎﻟﺒ‬
‫ﺍ ﺘﺜﻤﺎﺭ ﺍﻷﻣﻮﺍﻝ ﺍﻟﱵ ﺗﺪﻳﺮﻫﺎ ﻭﲢﻘﻴ ﻋﺎﺋﺪ ﺰﻱ‬ ‫ﺎ ﺍﻟﺸﺮﻛﺔ‬ ‫ﺣﻮﻝ ﻣﺪ‬ ‫ﺃ‪ -‬ﻣﻌﻠﻮﻣﺎ‬
‫ﻴﺎ ﺘﻬﺎ ﺍﻟﺘﻤﻮﻳﻠﻴﺔ ﻭ ﺎ ﺇﺩﺍﺭ ﺎ ﺍﻟﺘﻨ ﻴﺬﻳﺔ‪.‬‬ ‫ﺎ ﺍﻟﺸﺮﻛﺔ ﻛﺬﻟﻚ‬ ‫ﻟﻠﻤ ﺎ ﲔ ﻭﻣﺪ‬
‫ﺜﻼ‬ ‫ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﻮﻃ‬ ‫ﺣﻮﻝ ﻣﺪ ﻗﺪﺭﺓ ﺍ ﻨﺸ ﺓ ﻋﻠ ﺍﻻ ﺘﻤﺮﺍﺭﻳﺔ ﻭﻣ ﺎ ﺘﻬﺎ‬ ‫ﺏ‪ -‬ﻣﻌﻠﻮﻣﺎ‬
‫ﺑﺎﻟﻘﻴﻤﺔ ﺍ ﺎﻓﺔ ﺃﻭ ﻘﺪﺍﺭ ﻣﺎ ﲢﻤﻠﻪ ﻣﻦ ﺗﻜﺎﻟﻴ ﺍﺟﺘﻤﺎﻋﻴﺔ‪.‬‬
‫ﺍﻟﺘﻌﺒﲑ ﻋﻦ ﻧﺘﻴ ﺔ ﻧﺸﺎ ﺍﻟﺸﺮﻛﺔ‬ ‫ﺣﻮﻝ ﻣﺪ ﺻﺪ ﻭﻋﺪﺍﻟﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫‪ -‬ﻣﻌﻠﻮﻣﺎ‬
‫ﻭﻣﺪ ﻣﺮﺍﻋﺎﺓ ﺍﻟﻘﻮﺍﻧﲔ ﺍ ﺼﺼﺔ ﻭﺍﻟﻨﺎﻓﺬﺓ ﻋﻨﺪ ﺇﻋﺪﺍﺩ ﻬﻴﺰ ﺗﻠﻚ ﺍﻟﺘﻘﺎﺭﻳﺮ‪.‬‬ ‫ﻭﻣﺮﻛﺰﻫﺎ ﺍ ﺎ‬

‫ﺍﻷﺭﺩ ‪581 .‬‬ ‫ﻭﺍﻟﺘ ﻠﻴﻞ‪ .‬ﺩﺍﺭ ﺣﻨﲔ ﻟﻠﻨﺸﺮ‪ .‬ﻋﻤﺎ‬ ‫)‪ (1‬ﳏﻤﺪ ﻋﻄﻴﺔ ﻣﻄﺮ‪ (1993):‬ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ ﺍﻟﺪﻭﺭﺓ ﺍ ﺎ ﺒﻴﺔ ﻭﻣﺸﺎﻛﻞ ﺍﻟﻘﻴﺎ ‪ .‬ﺍ ﻓﺼﺎ ﺍ ﺎ‬

‫‪103‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺧﺮﻭ ﺃ ﻃﺒﻴﻌﺔ ﺍﻻﺣﺘﻴﺎﺟﺎ ﺍ ﻌﻠﻮﻣﺎﺗﻴﺔ ﻟﻜﻞ ﻓ ﺔ ﻣﻦ ﺍ ﺘ ﺪﻣﲔ ﻛﻤﺎ ﻳﻠﻲ‬ ‫ﻭﻗﺖ ﺃﻭ‬ ‫ﻭ ﻧ‬
‫)‪(1‬‬
‫‪:‬‬
‫ﺍﻻﺣــــﺘﻴﺎﺟﺎﺕ‬ ‫ﻓـ ﺔ ﺍﳌﺴﺘـ ﺪﻣ‬
‫‪ -‬ﺍﻟﻌﺎﺋﺪ ﻋﻠﻰ ﺭﺃﺱ ﺍﳌﺎﻝ ﺍﳌﺴﺘ ﻤﺮ‬
‫ﺍﳌﺴﺘ ﻤﺮﻭﻥ‬
‫‪ -‬ﺍﻟﻨﻤﻮ ﰲ ﺍﻟﻘﻴﻤﺔ ﺍﻟ ﻠﻴﺔ ﺍﳌﻨ ﻤﺔ‬
‫‪ -‬ﺍ ﻣﻦ ﺍﻟﻮ ﻴﻔﻲ‬
‫‪ -‬ﻣﻌﺪﻻﺕ ﺍ ﺟﺮ ﻭﺣﺠﻢ ﺍﳌﺸﺎﺭﻛﺔ ﰲ ﺍ ﺭﺑﺎ‬ ‫ﺍﻟﻌــﺎﻣﻠﻮﻥ‬
‫‪ -‬ﻣﺴﺘﻮ ﺍﻟﺪﺧﻞ ﺍﻟﺴﻨﻮﻱ‬
‫‪ -‬ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺇﻋﺎﺩﺓ ﺳﺪﺍﺩ ﺍﻟﻔﺎﺋﺪﺓ ﻋﻠﻰ ﺭﺃﺱ ﺍﳌﺎﻝ‬
‫ﺍﳌــﻘﺮﺿﻮﻥ‬
‫‪ -‬ﺍﻟﻀﻤﺎﻥ ﺍﳌﺘﺎ ﰲ ﺣﺎﻟﺔ ﻋﺪﻡ ﺍﻟﺴﺪﺍﺩ‬
‫‪ -‬ﺍﻟﻘﺪﺭﺓ ﺍﻻﺋﺘﻤﺎﻧﻴﺔ ﻟﻠﻤﺆﺳﺴﺔ‬
‫ﺍﳌﻮﺭﺩﻭﻥ ﺍﻟﺪﺍﺋﻨﻮﻥ ﺍﻟﺘﺠﺎﺭﻳﻮﻥ‬
‫‪ -‬ﺍﻟﻔﺘﺮﺓ ﺍﳌﺘﺎﺣﺔ ﻟﻠﺴﺪﺍﺩ‬
‫‪ -‬ﺿﻤﺎﻥ ﺗﻘﺪ ﺍﳋﺪﻣﺎﺕ‬
‫ﺍﻟﻌــﻤ ﺀ‬
‫‪ -‬ﺿﻤﺎﻥ ﺍﺳﺘﻤﺮﺍﺭ ﺍﳌﺸﺮﻭ‬
‫‪ -‬ﺍﳌﻮﻗﻒ ﺍﻟﻀﺮﻳ‬
‫ﺍﳊ ﻮﻣﺔ ﻭﻣﺼﺎﳊﻬﺎ‬
‫‪ -‬ﺇﺣﺼﺎﺋﻴﺎﺕ ﺍﻟﺘﺠﺎﺭﺓ‬
‫‪ -‬ﺍ ﻣﻦ ﺍﻟﺼﻨﺎﻋﻲ‬
‫‪ -‬ﺍﻻﻋﺘﺒﺎﺭﺍﺕ ﺍﻟﺒﻴ ﻴﺔ‬ ‫ﺍﳉــﻤﻬﻮﺭ‬
‫‪ -‬ﺍ ﺩﺍﺀ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻟ ﻠﻲ‬

‫ﺍﻟﱵ ﺘﺎﺟﻮ ﺎ ﻭﺑﺎﻻ ﺘﺮﺷﺎﺩ ﺎ‬ ‫ﻮﺀ ﻣﺎ ﺗﻘﺪ ﺣﻮﻝ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻃﺒﻴﻌﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭ‬
‫)‪(2‬‬
‫ﺃﻭﺭﺩﻩ ‪.‬‬
‫ﺍ ﺘ ﻴﺪﻳﻦ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻼﺯﻣﺔ ﻟﺘﻠﺒﻴﺔ ﺣﺎﺟﺎ‬ ‫ﻭﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺃﻫ ﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﺍ ﺘ ﻼ‬ ‫ﻭ ﻜﻦ ﻟﻠﺒﺎﺣ‬
‫ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﺮﺋﻴ ﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬ ‫ﻭ ﻜﻦ ﺣﺼﺮﻫﺎ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫‪ -1‬ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻋﻦ ﺍﻟﻔﺘﺮﺓ ﺍﻟﺴﺎﺑﻘﺔ ) ﺍﻟﺘﺎﺭ ﻴﺔ (‪ :‬ﻭﻫﻲ ﻋﺒﺎﺭﺓ ﻋﻦ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟ ﻌﻠﻴﺔ ﺍﻟﱵ‬
‫ﺎﺑﺎ ﺍﻟﱵ ﺗﻈﻬﺮﻫﺎ ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ‬ ‫ﺗﺘ ﻤﻨﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺍ ﺘﻤﺜﻠﺔ ﺑﻜﺎﻓﺔ ﺃﺭﺻﺪﺓ ﺍ‬
‫ﺍﻟﻨﺘﺎﺋ ﺍﻟ ﻌﻠﻴﺔ ﻋﻦ ﺍﻟ ﺘﺮﺓ ﻭ‬ ‫ﻭﻗﺎﺋﻤﺔ ﺍ ﺮﻛﺰ ﺍ ﺎ )ﺍ ﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ( ﻭﺍﻟﱵ ﺗﻌﻜ‬
‫ﻛﺮﻩ ‪.94 .‬ﺑﺘﺼﺮﻳ ‪.‬‬ ‫)‪ (1‬ﳏﻤﺪ ﺍﻟ ﻴﺪ ﺍﻟﻨﺎ ﻲ ﻣﺮﺟﻊ ﺒ‬
‫ﻛﺮﻩ‪306 .‬‬ ‫ﻣﺮﺟﻊ ﺒ‬ ‫)‪ (2‬ﻛﻤﺎﻝ ﻋﺒﺪ ﺍﻟﻌﺰﻳﺰ ﺍﻟﻨﻘﻴ‬

‫‪104‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺑﺎ ﻓﺼﺎ ﻋﻨﻬﺎ ﻭﻋﺮ ﻬﺎ ﻟﻠﻤ ﺘ ﺪﻣﲔ‬ ‫ﺍ ﺎﻟﻴﺔ ﺍﻟ ﺎﺑﻘﺔ ﻭﺗﻘﻮ ﺍ ﻨﺸ ﺎ‬ ‫ﺍﻟ ﺘﺮﺍ‬
‫ﻣﻘﺎﺭﻧﺔ ﺍﻷﺩﺍﺀ ﺍﻟ ﻌﻠﻲ ﻣﻊ ﺍﻷﻫﺪﺍ ﺍ ﺮﺣﻠﻴﺔ ﻭﺍﻷﻫﺪﺍ ﺍ ﺘﻘﺒﻠﻴﺔ‪.‬‬ ‫ﻟﻴﺘ‬
‫ﺃ ﻴﺔ ﺑﺎﻟ ﺔ‬ ‫‪ -2‬ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳋﺎﺻﺔ ﺑﺎﻟﺘﻨﺒﺆﺍﺕ ﻋﻦ ﺍﻟﻔﺘﺮﺓ ﺍﳌﺴﺘﻘﺒﻠﻴﺔ ﻟﻠﻤﻨﺸ ﺓ‪ :‬ﺜﻞ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻄﻠﻮﺑﺔ‪ .‬ﲑ‬ ‫ﻣﺼﺎ‬ ‫ﻭ ﻌﻬﺎ‬ ‫ﻟﻠﻤ ﺘ ﻴﺪﻳﻦ ﻭﺧﺎﺻﺔ ﺍ ﺘﺜﻤﺮﻳﻦ ﺇ ﺍ‬
‫ﺘﺎ ﺇﱃ ﺩﺭﺍ ﺎ ﻟﺘ ﺪﻳﺪ ﺑﻨﻮﺩﻫﺎ ﺍﻟﺘ ﺼﻴﻠﻴﺔ‬ ‫ﻣﺜﻞ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺃ ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬
‫ﻣﻘﺪﺍﺭ ﺍﻟﻌﺎﺋﺪ ﺍ ﺘﻮﻗﻊ ﻭﻧ ﺒﺔ ﺍﻟﺘﻮﺯﻳﻌﺎ ﺍ ﺰﻣﻊ ﺗﻮﺯﻳﻌﻬﺎ ﻭ ﲑﻫﺎ‪.‬‬ ‫ﻭﺗﺘﺮﻛﺰ ﺃ ﻴﺘﻬﺎ‬

‫‪ -3‬ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳋﺎﺻﺔ ﺑﺎ ﺩﺍﺭﺓ ‪ :‬ﺗﻨﺒﻊ ﺃ ﻴﺔ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ ﻟﻠﻤ ﺘ ﺪﻣﲔ ﻣﻦ ﺍﻟﺪﻭﺭ ﺍﻟﺬﻱ ﺗﻠﻌﺒﻪ ﺍ ﺩﺍﺭﺓ‬
‫ﺎ ﺃﻭ ﻓﺸﻞ ﺍ ﻨﺸ ﺓ ﺇ ﺃ ﺇﺩﺍﺭﺓ ﺍ ﻨﺸ ﺓ ﻫﻲ ﺍﻟﺮﺑﺎ ﺍﻟﺬﻱ ﻳﻘﻮﺩ ﺍ ﻨﺸ ﺓ‪ ,‬ﻓﻌﻨﺪﻣﺎ‬
‫ﻟﻚ‬ ‫ﻓ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻫﺬﻩ ﺍ ﺩﺍﺭﺓ ﺑﺎ ﺓ ﻭﺍ ﻌﺮﻓﺔ ﻭﺍﻷﻣﺎﻧﺔ ﻭﺍﻟﻌﻘﻼﻧﻴﺔ‬ ‫ﺗﺘ‬
‫ﲑ ﻧﺸﺎﻃﻬﺎ ﻭﺍﻟﻌﻜ ﺻ ﻴ ‪.‬‬ ‫ﻴﻨﻌﻜ ﻋﻠ‬
‫‪ -4-2‬ﺍ ﻓﺼﺎ ﺍﶈﺎﺳ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‬
‫ﺣﺎﻝ ﺗﻮﻓﺮﻩ ﺟﻮﺍ‬ ‫ﻘ‬ ‫ﺎﺣﻬﺎ ﻓﺎ ﻓﺼﺎ ﺍ ﺎ‬ ‫ﺔ ﻭﺃ ﺎ‬ ‫ﺭﻭ ﺃﻱ ﻣ‬ ‫ﻳﻌﺘ ﺍ ﻓﺼﺎ ﺍ ﺎ‬
‫ﺍﻟ ﻮ‬ ‫ﺍ ﺘﻌﺎﻣﻠﺔ‬ ‫ﺎ‬ ‫ﺍ‬ ‫ﺍ ﻌﻨﻴﺔ ﺮﺍﻗﺒﺔ ﻣﻴﺰﺍﻧﻴﺎ‬ ‫ﻣﻦ ﺍﻟﺜﻘﺔ ﺑﲔ ﺍ ﺘﻌﺎﻣﻠﲔ ﻣﻦ ﺧﻼﻝ ﻗﻴﺎ ﺍﳉﻬﺎ‬
‫ﻭﻣﻨﻊ ﺇﻋﻄﺎﺀ‬ ‫ﻭﺍﻟﺘﺪﺧﻞ ﺯﺍﻟﺔ ﺍﻟ‬ ‫ﺎ‬ ‫ﻋﻠ ﻭ ﺎﺋﻞ ﺍ ﻋﻼ ﺍ ﺘﻠ ﺔ ﺍﻟﱵ ﺗﺸﻜﻠﻬﺎ ﻫﺬﻩ ﺍ‬ ‫ﻭﺍ ﺷﺮﺍ‬
‫)‪(1‬‬
‫ﲑ ﺻ ﻴ ﺔ ﻟﻠﻤ ﺎ ﲔ‪.‬‬ ‫ﻣﻌﻠﻮﻣﺎ‬

‫ﺇﻋﺪﺍﺩ ﻫﺬﻩ‬ ‫ﺍ ﻨﺸ ﺓ ﻳﺘﻮﺟ‬ ‫ﺍﻟﻘﺎﺋ‬ ‫ﻟﻠﻨﻈﺎ ﺍ ﺎ‬ ‫ﻭﺍﻧﻄﻼﻗﺎ ﻣﻦ ﺃ ﻴﺔ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻛﻤ ﺮﺟﺎ‬

‫ﻋﻤﻠﻴﺔ ﺍ ﺎ‬ ‫ﺍﺎ‬ ‫ﻣﻊ ﻣﺘﻄﻠﺒﺎ ﺍ ﻓﺼﺎ ﻋﻦ ﺍﻷﻣﻮﺭ ﺍﻟ ﺎﻣ ﺔ ﺍ ﺍﻟﺘ ﲑ ﺍﻟﻨ‬ ‫ﺗﺘ‬ ‫ﺍﻟﻘﻮﺍﺋ ﻋﻠ ﺃ‬
‫ﻫﺬﻩ ﺍﻟﻘﻮﺍﺋ ﻣﻦ ﺷ ﻧﻪ ﺃ ﻳ ﻘﺪﻫﺎ ﺃ ﻴﺘﻬﺎ ﻭﺑﺎﻟﺘﺎ ﺍﻟﺘ ﲑ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺘ ﻤﻨﺔ‬ ‫ﺍﻟﻘﺮﺍﺭ ﺇ ﺃ ﺃﻱ ﺗ ﻠﻴﻞ‬
‫ﻋﻠ ﻗﺮﺍﺭ ﺍﻻ ﺘﺜﻤﺎﺭ ﺍﻟﺬﻱ ﻳﻌﺘ ﻣﻦ ﺍﻟﻘﺮﺍﺭﺍ ﺍ ﺎﻣﺔ ﻭﺍ ﻄﲑﺓ ﺎ ﻳ ﺘﻠﺰ ﺗﻮﺍﻓﺮ ﻣﻌﻠﻮﻣﺎ ﻋﻠ ﺩﺭﺟﺔ ﻛﺒﲑﺓ‬
‫ﻣﻦ ﺍﻟﺪﻗﺔ ﻭﺍ ﻮ ﻮﻋﻴﺔ ‪.‬‬
‫‪ -1-4-2‬ﻃـﺒﻴﻌﺔ ﺍ ﻓﺼـﺎ ﺍﳌـﺤﺎﺳ ‪:‬‬
‫ﻟﻮ ﻴ ﺔ‬ ‫ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﺑﺎﻟﺘ ﻮﻝ ﺍﻟﺘﺎﺭ ﻲ ﺍﻟﺬﻱ ﺣﺪ‬ ‫ﺃ ﻴﺔ ﺍ ﻓﺼﺎ ﻋﻦ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻳﺮﺗﺒ‬
‫ﺍ ﺎ ﺒﺔ ﻭ ﻟﻚ ﻋﻨﺪﻣﺎ ﲢﻮﻟﺖ ﺍ ﺎ ﺒﺔ ﻣﻨﺬ ﺑﺪﺍﻳﺔ ﺍﻟ ﺘﻴﻨﺎ ﻋﻦ ﻣﺎ ﻳﻄﻠ ﻋﻠﻴﻪ ﺍﻟﺒﺎﺣﺜﻮ ﻣﺪﺧﻞ ﺍ ﻠﻜﻴﺔ‬

‫ﺗﺮﺷﻴﺪ ﻗﺮﺍﺭ ﺍﻻ ﺘﺜﻤﺎﺭ ‪ .‬ﻠﺔ ﺟﺎﻣﻌﺔ ﺗﺸﺮﻳﻦ ‪ .‬ﺍﻟﻌﻠﻮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬ ‫ﻮ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ‬ ‫)‪ (1‬ﻟﻄﻴ ﺯﻳﻮﺩ ﻭ ﺧﺮﻳﻦ‪ (2007):‬ﺩﻭﺭ ﺍ ﻓﺼﺎ ﺍ ﺎ‬
‫ﻭﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍ ﻠﺪ )‪ (29‬ﺍﻟﻌﺪﺩ )‪178 . (1‬‬

‫‪105‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺪﺧﻞ ﺍ ﺘ ﺪﻣﲔ ﺃﻱ ﺩﻭﺭﻫﺎ ﺍﳉﺪﻳﺪ ﻛﻨﻈﺎ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﻣ ﻚ ﺍﻟﺪﻓﺎﺗﺮ ﻷﺻ ﺎﺏ ﺍ ﺎﻝ ﺇﱃ ﻣﺎ ﻳﻌﺮ‬

‫ﻋﻠﻴﻬﺎ ﻋﻠ ﺣ ﺎﺏ‬ ‫ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ‬ ‫ﻭﻟﻜﻲ ﺗﻘﻮ ﺍ ﺎ ﺒﺔ ﺑﺪﻭﺭﻫﺎ ﺍ ﻨﻮ ﺍﳉﺪﻳﺪ ﺍﺭﺗﻘ ﺷ ﺑﻌ‬
‫ﻣﺒﺎﺩ ﺃﺧﺮ ﻣﻨﻬﺎ ﻣﺒﺪﺃ ﺍ ﻓﺼﺎ ﻭﺍ ﻼﺀﻣﺔ ﻭﺍ ﺼﺪﺍﻗﻴﺔ ﻫﺬﺍ ﻣﻦ ﺟﻬ ﺔ‪.‬‬

‫ﻣﻦ ﺟﻬ ﺔ ﺃﺧﺮ ﺗﺰﺍﻳﺪ ﺍﻟﺪﻭﺭ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻟ ﻮﺍ ﺍ ﺎﻟﻴﺔ ﺍﻟﻌﺎ ﻴﺔ ﺃ ﺮ ﻣﺒﺎﺷﺮ ﻋﻠ ﺍ ﺎ ﺒﺔ ﻭ ﻟﻚ‬

‫ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﺑﻌﺪ ﺃ ﺃﺻﺒ ﺖ ﻫﺬﻩ ﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﻟﻠﺘ ﻛﻴﺪ ﻋﻠ ﺃ ﻴﺔ ﺍ ﻓﺼﺎ ﻋﻦ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻫﺬﻩ ﺍﻷ ﻮﺍ ﻭﺷﻬﺪ ﻋﺎ ‪ 1984‬ﺣﺪ ﺎ ﺑﺎﺭﺯﺍ ﺇ‬ ‫ﺍ ﺼﺪﺭ ﺍﻟﺮﺋﻴ ﻲ ﻭﺍ ﻬ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺑﺎﻟﻨ ﺒﺔ ﻟﻠﻤﺘﻌﺎﻣﻠﲔ‬
‫ﻮ ﻣﻦ ﺣﻴ‬ ‫ﺍﻟﺘ ﺎﺭﻳﺔ ﺑﺎ‬ ‫ﺍﻟﻮﻻﻳﺎ ﺍ ﺘ ﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ ﺗﺸﺮﻳﻊ ﺍﻟﻜﻮﻧ ﺮ ﺃﻟﺰ ﻓﻴﻪ ﺍ ﺼﺮ‬ ‫ﺻﺪﺭ‬
‫ﳉﻨﺔ ﻫﻴ ﺔ ﺍﻟﺒﻮﺭﺻﺔ )‪(SEC‬‬ ‫ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﻬﺑﺬﺍ ﺍ ﺼﻮ‬ ‫ﺷﺮﻭ ﻭﻗﻮﺍﻋﺪ ﺍ ﻓﺼﺎ ﻟﻠﻮﺍﺋ ﻭﺍﻟﺘﺸﺮﻳﻌﺎ‬
‫ﻋﻦ‬ ‫ﺍﻟﺒﻮﺭﺻﺔ ﻭﻗﺪ ﺗﺮﺗ‬ ‫ﻭ ﻟﻚ ﺑﺸ ﺍ ﻓﺼ ﺎ ﻋﻦ ﺍ ﻌﻠﻮﻣﺎ ﻟﻠﺸﺮﻛﺎ ﺍ ﺎ ﺔ ﺍﻷﺧﺮ ﺍ ﺪﺭﺟﺔ‬
‫) ‪(1‬‬
‫ﻣ ﲑﺓ ﺍ ﻓﺼﺎ ﻋﻦ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪.‬‬ ‫ﻫﺬﺍ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻧﻌﻄﺎ ﻫﺎ‬
‫ﻭ ﺎﺻﺔ ﻛﺜﺮﺓ ﺍ ﺎ ﲔ )ﺃﺻ ﺎﺏ ﺍ ﺸﺮﻭ (‬ ‫ﺍ ﺘ ﻴﺪﺓ ﻣﻦ ﺍ ﺸﺮﻭﻋﺎ‬ ‫ﻭﻛﺎ ﻟﺘﻌﺪﺩ ﺍﻷﻃﺮﺍ‬
‫)‪(2‬‬
‫ﻧﺸﻮﺀ ﺍ ﻓﺼﺎ ‪.‬‬ ‫ﺼﻠ ﺘﻬ ﺩﻭﺭ ﻋﻈﻴ‬ ‫ﻭﺗﻮﻛﻴﻠﻬ ﺍ ﺩﺍﺭﺓ ﺑﺘ ﻴﲑ ﺍ ﺸﺮﻭ‬
‫ﻭﺍ ﺎﻫﻴ ﺍ ﺘﻌﻠﻘﺔ ﺑﺎﻟﺘﻘﺎﺭﻳﺮ‬ ‫ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻓﻜﺮﺓ ﺣﻮﻝ ﺍﻷ‬ ‫ﻭﺃﻧﻪ ﻣﻦ ﺍ ﻴﺪ ﺃ ﻳﻌﻄ ﺍ ﻓﺼﺎ ﺍ ﺎ‬
‫ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻫﻮ ﺗﺰﻭﻳﺪ ﻣ ﺘ ﺪﻣﻲ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺑﺎ ﻌﻠﻮﻣﺎ‬ ‫ﻣﻦ ﺍ ﻓﺼﺎ ﺍ ﺎ‬ ‫ﺍ ﺎﻟﻴﺔ ﻭﺇﻋﺪﺍﺩﻫﺎ‪ .‬ﻓﺎ ﺪ‬
‫)‪(3‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟ ﻠﻴﻤﺔ‪.‬‬ ‫ﺍﻟﱵ ﺗ ﺎﻋﺪﻫ‬

‫ﺍﻟﻼﺯﻣﺔ ﻭﺍﻟ ﺮﻭﺭﻳﺔ ﻋﻄﺎﺀ‬ ‫ﻮﻝ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻋﻠ ﲨﻴﻊ ﺍ ﻌﻠﻮﻣﺎ‬ ‫‪ :‬ﻳﻌ‬ ‫ﺍ ﺎ‬ ‫ﻓﺎ ﻓﺼﺎ‬
‫ﺔ ﻭﺻ ﻴ ﺔ ﻋﻦ ﺍﻟﻮﺣﺪﺓ ﺍ ﺎ ﺒﻴﺔ‪.‬‬ ‫ﻣ ﺘ ﺪﻣﻲ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺻﻮﺭﺓ ﻭﺍ‬
‫ﻋﻠ ﺃﻧﻪ‪ :‬ﺗﻘﺪ ﻟﻠﻤﻌﻠﻮﻣﺎ ﻭﺍﻟﺒﻴﺎﻧﺎ ﺇﱃ ﺍ ﺘ ﺪﻣﲔ ﺑﺸﻜﻞ ﻭﻣ ﻤﻮ‬ ‫ﺍ ﻓﺼﺎ ﺍ ﺎ‬ ‫ﻛﻤﺎ ﻋﺮ‬
‫ﻟﺬﻟﻚ ﻓﻬﻮ ﻳﺸﻤﻞ ﺍ ﺘ ﺪﻣﲔ ﺍﻟﺪﺍﺧﻠﻴﲔ ﻭﺍ ﺘ ﺪﻣﲔ‬ ‫ﻋﻠ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺎﻋﺪ‬ ‫ﺻ ﻴ ﻭﻣﻼﺋ‬
‫)‪(4‬‬
‫ﺍ ﺎﺭﺟﻴﲔ ﺑ ﻭﺍﺣﺪ‪.‬‬

‫ﺍ ﻓﺼﺎ ﺑﺎﻟﺒﻨﻮ ﺍﻟﺘ ﺎﺭﻳﺔ ‪.‬ﻣﻌﻬﺪ ﺍﻟﻌﻠﻮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﺘ ﺎﺭﻳﺔ ﻭﻋﻠﻮ ﺍﻟﺘ ﻴﲑ‪.‬ﺍ ﺮﻛﺰ ﺍﳉﺎﻣﻌﻲ ﺑﺮ‬‫)‪ (1‬ﺑﻦ ﺍﻓﺮ ﺯﻭﻳﻨﺔ ‪:‬ﻣﺪﺍﺧﻠﺔ ‪ :‬ﺍﻻ ﺎﻫﺎ ﺍﻟﻌﺎ ﻴﺔ‬
‫ﺑﻮﻋﺮﻳﺮﻳ ‪5 .‬‬
‫)‪ (2‬ﺣ ﲔ ﺍﻟﻘﺎ ﻲ ﻭﻣ ﻣﻮ ﲪﺪﺍ ‪ .‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.22 .‬‬
‫)‪ (3‬ﻧﻌﻴ ﺣ ﲔ ﺩ ‪ . ,‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.42 .‬‬
‫ﻛﺮﻩ‪179 .‬‬ ‫)‪ (4‬ﻟﻄﻴ ﺯﻳﻮﺩ ﻭﺍﺧﺮﻳﻦ‪ ,‬ﻣﺮﺟﻊ ﺒ‬

‫‪106‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻳﻌﺪ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﺬﻫﺒﻴﺔ ﻟﻨﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ‬ ‫ﺍ ﻓﺼﺎ ﺍ ﺎ‬ ‫ﺎﻓﻴﺔ ﺇﱃ ﻟﻚ ﻓ‬ ‫ﺑﺎ‬
‫ﺍ ﻌﺎﻳﲑ ﺍ ﺎ ﺒﻴﺔ ﺑ ﺮﻭﺭﺓ ﺍ ﻓﺼﺎ ﻋﻦ ﺍﻟ ﻴﺎ ﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻄﺒﻴﻘﻬﺎ ﻋﻨﺪ ﺃﻋﺪﺍﺩ‬ ‫ﻭﺗﻄﺒﻴﻘﺎ ﺎ ﺣﻴ ﺗﻘ‬
‫)‪(1‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺗﻘﺪ ﻬﺎ ﻟﻠﻤ ﺘ ﺪﻣﲔ‪.‬‬
‫)‪(2‬‬
‫ﺭﺋﻴ ﻴﺔ‪:‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻋﻠ ﺃﺭﺑﻌﺔ ﻓﺮﻭ‬ ‫ﻭﻳﻌﺘﻤﺪ ﻣﺒﺪﺃ ﺍ ﻓﺼﺎ ﺍﻟﻜﺎﻣﻞ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫ﺍﻟ ﺮ‬ ‫ﺍ ﺎﺭﺟﻴﺔ ﻜﻦ ﻣﻘﺎﺑﻠﺘﻬﺎ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ‬ ‫ﺍ ﺸﺘﺮﻛﺔ ﻟ ﻃﺮﺍ‬ ‫ﺃ ﺍﻻﺣﺘﻴﺎﺟﺎ‬
‫ﻭ ﺎﺋﻞ ﺍ ﻓﺼﺎ ﻭ ﻟﻚ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﻣﻘﺎﺭﻧﺔ‬ ‫ﺍﻟﻌﺎ ﺃﻧ‬ ‫ﺍﻟﻌﺎ ‪ ,‬ﻭﺃ ﺃ ﻠﻮﺏ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺍ ﺍﻟ ﺮ‬
‫ﺍﻟﺘﻜﻠ ﺔ ﺑﺎﻟﻌﺎﺋﺪ ﺑﺎ ﻘﺎﺭﻧﺔ ﺑ ﺎﻟﻴ ﺍ ﻓﺼﺎ ﺍﻷﺧﺮ ‪.‬‬
‫‪ – 2-4-2‬ﺃﻧـﻮﺍ ﺍ ﻓﺼـﺎ ﺍﶈــﺎﺳ ‪:‬‬
‫)‪(3‬‬
‫ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﻜﻦ ﺍ ﺷﺎﺭﺓ ﺇﱃ ﺃﻧﻮﺍ ﺍ ﻓﺼﺎ ﺗﺒﻌﺎ ﻟ ﻫﺪﺍ ﻣﻦ ﺧﻼﻝ ﻣﺎ ﻳﻠﻲ‪:‬‬

‫‪1‬ـ ﺍ ﻓﺼﺎ ﺍﻟ ﺎﻣﻞ‪:‬‬

‫ﺍ ﺃ ﺮ ﳏ ﻮ ﻋﻠ ﺍﻟﻘﺎﺭ‬ ‫ﻮﻟﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺃ ﻴﺔ ﺗ ﻄﻴﺘﻬﺎ ﻷﻱ ﻣﻌﻠﻮﻣﺎ‬ ‫ﻳﺸ ﲑ ﺇﱃ ﻣﺪ‬
‫ﺍ ﺎ‬ ‫ﺮﻭﺭﺓ ﺍ ﻓﺼﺎ ﺍﻟﻜﺎﻣﻞ ﻣﻦ ﺃ ﻴﺔ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻛﻤﺼﺪﺭ ﺃ ﺎ ﻲ ﻳﻌﺘﻤﺪ ﻋﻠﻴﻪ‬ ‫ﻭﻳ ﰐ ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠ‬
‫ﺍﻟﻮﻗﺎﺋﻊ ﺍﻟﻼﺣﻘﺔ‬ ‫ﺎﻳﺔ ﺍﻟ ﺘﺮﺓ ﺍ ﺎ ﺒﻴﺔ ﺑﻞ ﺘﺪ ﺇﱃ ﺑﻌ‬ ‫ﻭﻻ ﻳﻘﺘﺼﺮ ﺍ ﻓﺼﺎ ﻋﻠ ﺍ ﻘﺎﺋ ﺣ‬ ‫ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﻟﺘﻮﺍﺭﻳ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗ ﺮ ﺑﺸﻜﻞ ﺟﻮﻫﺮﻱ ﻋﻠ ﻣ ﺘ ﺪﻣﻲ ﺗﻠﻚ ﺍﻟﻘﻮﺍﺋ ‪.‬‬
‫‪2‬ـ ﺍ ﻓﺼﺎ ﺍﻟﻌﺎﺩﻝ‪:‬‬
‫ﺇﺧﺮﺍ ﺍﻟﻘﻮﺍﺋ‬ ‫ﺍ ﺎﻟﻴﺔ ﺇ ﻳﺘﻮﺟ‬ ‫ﻳﻬﺘ ﺍ ﻓﺼﺎ ﺍﻟﻌﺎﺩﻝ ﺑﺎﻟﺮﻋﺎﻳﺔ ﺍ ﺘﻮﺍﺯﻧﺔ ﻻﺣﺘﻴﺎﺟﺎ ﲨﻴﻊ ﺍﻷﻃﺮﺍ‬
‫ﺍ ﺎﻟﻴﺔ ﻭﺍﻟﺘﻘﺎﺭﻳﺮ ﺑﺎﻟﺸﻜﻞ ﺍﻟﺬﻱ ﻳ ﻤﻦ ﻋﺪ ﺗﺮﺟﻴ ﻣﺼﻠ ﺔ ﻓ ﺔ ﻣﻌﻴﻨﺔ ﻋﻠ ﻣﺼﻠ ﺔ ﺍﻟ ﺎ ﺍﻷﺧﺮ ﻣﻦ ﺧﻼﻝ‬
‫ﻣﺮﺍﻋﺎﺓ ﻣﺼﺎ ﲨﻴﻊ ﻫﺬﻩ ﺍﻟ ﺎ ﺑﺸﻜﻞ ﻣﺘﻮﺍﺯ ‪.‬‬

‫‪3‬ـ ﺍ ﻓﺼﺎ ﺍﻟ ﺎﰲ‪:‬‬

‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻭ ﻜﻦ ﻣﻼﺣﻈﺔ ﺃ‬ ‫ﻳﺸﻤﻞ ﲢﺪﻳﺪ ﺍ ﺪ ﺍﻷﺩ ﺍﻟﻮﺍﺟ ﺗﻮﻓﲑﻩ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﺍﻻﺣﺘﻴﺎﺟﺎ ﻭﺍ ﺼﺎ ﺑﺎﻟﺪﺭﺟﺔ ﺍﻷﻭﱃ ﻛﻮﻧ ﻪ‬ ‫ﺣ‬ ‫ﺘﻠ‬ ‫ﲑ ﳏﺪﺩ ﺑﺸﻜﻞ ﺩﻗﻴ ﺇ‬ ‫ﻣ ﻬﻮ ﺍ ﺪ ﺍﻷﺩ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﻧﺎﻫﻴﻚ ﻋﻦ ﺃﻧﻪ ﻳﺘﺒﻊ ﻟﻠ ﺓ ﺍﻟﱵ ﻳﺘﻤﺘﻊ ﻬﺑﺎ ﺍﻟﺸ ﺺ ﺍ ﺘ ﻴﺪ ‪.‬‬ ‫ﻳ ﺮ ﺗ ﲑﺍ ﻣﺒﺎﺷﺮﺍ‬

‫ﻛﺮﻩ‪219 .‬‬ ‫)‪ (1‬ﳏﻤﺪ ﺃﺑﻮ ﻃﺎﻟ ‪.‬ﻣﺮﺟﻊ ﺒ‬

‫ﻛﺮﻩ‪.323-322 ,‬‬ ‫)‪ (2‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ ‪,‬ﻣﺮﺟﻊ ﺒ‬
‫ﻛﺮﻩ‪181-180 .‬‬ ‫)‪ (3‬ﻟﻄﻴ ﺯﻳﻮﺩ ﻭ ﺧﺮﻳﻦ‪ ,‬ﻣﺮﺟﻊ ﺒ‬

‫‪107‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫‪4‬ـ ﺍ ﻓﺼﺎ ﺍﳌ ﺋﻢ‪:‬‬

‫ﻫﻮ ﺍ ﻓﺼﺎ ﺍﻟﺬﻱ ﻳﺮﺍﻋﻲ ﺣﺎﺟﺔ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺒﻴﺎﻧﺎ ﻭ ﺮﻭ ﺍ ﻨﺸ ﺓ ﻭﻃﺒﻴﻌﺔ ﻧﺸﺎﻃﻬﺎ‪ .‬ﺇ ﺃﻧﻪ ﻟﻴ ﻣﻦ‬
‫ﺍ ﻗﻴﻤﺔ ﻭﻣﻨ ﻌﺔ ﺑﺎﻟﻨ ﺒﺔ ﻟﻘﺮﺍﺭﺍ ﺍ ﺘﺜﻤﺮﻳﻦ‬ ‫ﺍ ﻬ ﻓﻘ ﺍ ﻓﺼﺎ ﻋﻦ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴﺔ ﺑﻞ ﺍﻷﻫ ﺃ ﺗﻜﻮ‬
‫ﻣﻊ ﻧﺸﺎ ﺍ ﻨﺸ ﺓ ﻭ ﺮﻭﻓﻬﺎ ﺍﻟﺪﺍﺧﻠﻴﺔ‪.‬‬ ‫ﻭﺍﻟﺪﺍﺋﻨﲔ ﻭﺗﺘﻨﺎ‬
‫‪5‬ـ ﺍ ﻓﺼﺎ ﺍﻟﺘ ﻘﻴﻔﻲ ) ﺍ ﻋ ﻣﻲ (‪:‬‬
‫ﺍ ﺎﻟﻴﺔ ﻣﻦ‬ ‫ﻣﺜﻞ ﺍ ﻓﺼﺎ ﻋﻦ ﺍﻟﺘﻨﺒ ﺍ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍ ﻨﺎ ﺒﺔ ﻷ ﺮﺍ‬ ‫ﺃﻱ ﺍ ﻓﺼﺎ ﻋﻦ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺍ ﻓﺼﺎ ﻋﻦ ﺍ ﻧ ﺎ ﺍﻟﺮﺃ ﺎ ﺍ ﺎ‬ ‫ﺧﻼﻝ ﺍﻟ ﺼﻞ ﺑﲔ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﻌﺎﺩﻳﺔ ﻭ ﲑ ﺍﻟﻌﺎﺩﻳﺔ‬
‫ﻭﺍ ﻄ ﻭﻣﺼﺎﺩﺭ ﻮﻳﻠﻪ ﻭﻳﻼﺣ ﺃ ﻫﺬﺍ ﺍﻟﻨﻮ ﻣﻦ ﺍ ﻓﺼﺎ ﻣﻦ ﺷ ﻧﻪ ﺍ ﺪ ﻣﻦ ﺍﻟﻠ ﻮﺀ ﺇﱃ ﺍ ﺼﺎﺩﺭ‬
‫ﻋﻠ‬ ‫ﺍﻟ ﺎ‬ ‫ﻟﺒﻌ‬ ‫ﻋﻠﻴﻬﺎ ﻣﻜﺎ‬ ‫ﲑ ﺭ ﻴﺔ ﻳﺘﺮﺗ‬ ‫ﺎﻓﻴﺔ ﺑﻄﺮ‬ ‫ﺍ‬ ‫ﺍﻟﺪﺍﺧﻠﻴﺔ ﻟﻠ ﺼﻮﻝ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺣ ﺎﺏ ﺃﺧﺮ ‪.‬‬
‫‪6‬ـ ﺍ ﻓﺼـﺎ ﺍﻟﻮﻗـﺎﺋﻲ‪:‬‬
‫ﲑ ﻣ ﻠﻠﺔ‬ ‫ﺗﻜﻮ‬ ‫ﺮﻭﺭﺓ ﺍ ﻓﺼﺎ ﻋﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﲝﻴ‬ ‫ﻳﻘﻮ ﻫﺬﺍ ﺍﻟﻨﻮ ﻣﻦ ﺍ ﻓﺼﺎ ﻋﻠ‬
‫ﺍﻷ ﺎ ﻲ ﻟﺬﻟﻚ ﲪﺎﻳﺔ ﺍ ﺘﻤﻊ ﺍ ﺎ ) ﺍ ﺘﺜﻤﺮ ﺍﻟﻌﺎﺩﻱ ( ﻭ ﺍﻟﻘﺪﺭﺓ ﺍ ﺪﻭﺩﺓ ﻋﻠ‬ ‫ﻷﺻ ﺎﺏ ﺍﻟﺸ ﻭﺍ ﺪ‬
‫ﺃ ﺗﻜﻮ ﺍ ﻌﻠﻮﻣﺎ ﻋﻠ ﺩﺭﺟﺔ ﻋﺎﻟﻴﺔ ﻣﻦ ﺍ ﻮ ﻮﻋﻴﺔ ﻓﺎ ﻓﺼﺎ ﺍﻟﻮﻗﺎﺋﻲ ﻳﺘ‬ ‫ﺬﺍ‬ ‫ﺍ ﺘ ﺪﺍ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻣﻊ ﺍ ﻓﺼﺎ ﺍﻟﻜﺎﻣﻞ ﻷ ﻤﺎ ﻳ ﺼ ﺎ ﻋﻦ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻄﻠﻮﺑﺔ ﳉﻌﻠﻬﺎ ﲑ ﻣ ﻠﻠﺔ ﻟﻠﻤ ﺘﺜﻤﺮﻳﻦ ﺍ ﺎﺭﺟﻴﲔ ‪.‬‬
‫ﺑﺸﻜﻞ ﻣﻮ ﻮﻋﻲ ﻣﻦ‬ ‫ﺍﻟﻮﺍﻗﻊ ﺍﻟﻌﻤﻠﻲ ﻭﺑﻌﻴﺪﺍ ﻋﻦ ﺍﻟﺘ ﻴﺰ ﻻ ﺑﺪ ﻣﻦ ﺍ ﻓﺼﺎ ﻋﻦ ﻛﺎﻓﺔ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺧﻼﻝ ﺍﻟﻘﻮﺍﺋ ﺍﻷ ﺎ ﻴﺔ ﻭﺩﻭ ﺗﺒ ﻭﺟﻬﺔ ﻧﻈﺮ ﻣﻌﻴﻨﺔ‪.‬‬
‫‪ -2-4-2‬ﻣ ﺭﺍﺕ ﺍ ﻓﺼﺎ ﺍﶈﺎﺳ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪:‬‬
‫)‪(1‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻋﻠ ﻣ ﺭﻳﻦ ﺭﺋﻴ ﲔ ﺎ‪:‬‬ ‫ﻳ ﺘﻨﺪ ﺍ ﻓﺼﺎ ﺍ ﺎ‬
‫ﺣﺎﺟﺔ ﺩﺍﺋﻤﺔ ﻭ ﻣ ﺘﻤﺮﺓ ﻷﻛ ﻗﺪﺭ ﻣﻦ ﺍ ﻓﺼﺎ ﻋﻦ ﺍﻟ ﻴﺎ ﺎ ﻭﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺎﺭﺟﻴﺔ‬ ‫ﺃ‪ -‬ﺍﻷﻃﺮﺍ‬
‫ﺍ ﺎ ﺒﻴﺔ‪.‬‬
‫ﺏ‪ -‬ﺃﻧﻪ ﻜﻦ ﺗﻠﺒﻴﺔ ﺍﺣﺘﻴﺎﺟﺎ ﺍ ﺘ ﺪﻣﲔ ﻟﻠﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺍ ﺍﻻ ﺘ ﺪﺍ ﺍﻟﻌﺎ ﺑﺎ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﻜﻨﻬ‬
‫‪.‬‬ ‫ﻣﻦ ﺍ ﺎ ﻗﺮﺍﺭﺍ ﻣﺎﻟﻴﺔ ﻭﺍﻗﺘﺼﺎﺩﻳﺔ ﺭﺷﻴﺪﺓ ﻋﻦ ﻃﺮﻳ ﺍ ﻓﺼﺎ ﺍ ﺎ‬

‫)‪(1‬‬
‫ﻛﺮﻩ‪.215 .‬‬ ‫ﳏﻤﺪ ﺃﺑﻮ ﻃﺎﻟ ‪.‬ﻣﺮﺟﻊ ﺒ‬

‫‪108‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫‪ -3-4-2‬ﻃﺮ ﺍ ﻓﺼﺎ ﺍﶈﺎﺳ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪:‬‬

‫ﺘﻮﻱ ﺍ ﻓﺼﺎ ﻋﻠ ﻛﺎﻣﻞ ﻋﻤﻠﻴﺔ ﺍﻟﻨﺸﺮ ﻭﺍ ﻋﻼ ﻭﻣﻊ ﻟﻚ ﻓ ﻫﻨﺎ ﻃﺮ ﻋﺪﻳﺪﺓ ﺘﻠ ﺔ ﻭﻣﺘﻮﻓﺮﺓ ﻷﺟﺮﺍﺀ‬
‫ﻭﻧﻮﻋﻬﺎ‬ ‫ﻋﻠ ﻃﺒﻴﻌﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻛﻞ ﺣﺎﻟﺔ ﺗﺘﻮﻗ‬ ‫ﺍ ﻓﺼﺎ ‪ .‬ﻭﻋﻤﻠﻴﺔ ﺍﺧﺘﻴﺎﺭ ﺍﻟﻄﺮﻳﻘﺔ ﺍﻷﻓ ﻞ ﻟ ﻓﺼﺎ‬
‫ﻭﻣﺪ ﺃ ﻴﺘﻬﺎ ﺍﻟﻨ ﺒﻴﺔ‪.‬‬
‫) ‪(1‬‬
‫ﻜﻦ ﺗﺒﻮﻳﺒﻬﺎ ﻋﻠ ﺍﻟﻨ ﻮ ﺍﻟﺘﺎ ‪:‬‬ ‫ﻭﺍﻟﻄﺮ ﺍﻟﺸﺎﺋﻌﺔ ﻟ ﻓﺼﺎ‬
‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ‪.‬‬ ‫‪ .1‬ﺷﻜﻞ ﻭﻃﺮﻳﻘﺔ ﻋﺮ‬
‫ﺍﻟﺘ ﺼﻴﻠﻲ‪.‬‬ ‫‪ .2‬ﺍ ﺼﻄﻠ ﺎ ﺍﻟ ﻨﻴﺔ ﻭﺍﻟﻌﺮ‬
‫‪ .3‬ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺗﻮ ﻊ ﺑﲔ ﺍﻷﻗﻮﺍ ‪.‬‬
‫‪ .4‬ﺍ ﻼﺣﻈﺎ ﻭﺍ ﻳ ﺎﺣﺎ ‪.‬‬
‫‪ .5‬ﺍﻟﻘﻮﺍﺋ ﻭﺍﳉﺪﺍﻭﻝ ﺍ ﺮﺍﻓﻘﺔ‪.‬‬
‫ﺎﺑﺎ ‪.‬‬ ‫ﺗﻘﺮﻳﺮ ﻣﺪﻗ ﺍ‬ ‫‪ .6‬ﺍﻟﺘﻌﻠﻴﻘﺎ‬
‫ﻠ ﺍ ﺩﺍﺭﺓ‪.‬‬ ‫‪ .7‬ﺗﻘﺮﻳﺮ ﺭﺋﻴ ﺍﻟﺸﺮﻛﺔ ﺃﻭ ﺭﺋﻴ‬

‫‪ -4-4-2‬ﻣﻮﻗ ﺍ ﻓﺼﺎ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪:‬‬

‫) ‪(2‬‬
‫ﻣﻜﺎﻧﲔ ﺎ‪:‬‬ ‫ﻋﻦ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﻳﺘ ﺍ ﻓﺼﺎ ﺍ ﺎ‬
‫ﻭﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟ ﻴﺎ ﺎ‬ ‫ﺃ ﺗﺘﺼ‬ ‫ﺍﻻ ﺘ ﺪﺍ ﺍﻟﻌﺎ ﺣﻴ‬ ‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺍ‬ ‫ﺻﻠ‬ ‫ﺃ‪ .‬ﺃﻣﺎ‬
‫ﺍﻟﺜﻘﺔ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠ ﻬ ﺍ ﻴﺎﺩ ﺍﻟﻜﻤﺎﻝ ﺍﻟﻘﺎﺑﻠﻴﺔ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﻳﺘ ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ ﺧﺼﺎﺋﺺ ﺍﻟﺼﺪ‬
‫ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﺍ ﻼﺋﻤﺔ ﺍ ﻘﻴﻘﺔ ﻗﺒﻞ ﺍﻟﺸﻜﻞ ﻭﺃﺧﲑ ﺍﻷ ﻴﺔ ﺍﻟﻨ ﺒﻴﺔ‪.‬‬ ‫ﻟﻠﻘﻴﺎ‬
‫ﺍ ﺘﻤﻤﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﻭﺍ ﻳ ﺎﺣﺎ‬ ‫ﺃﺗﺒﺎﻋﻬﺎ ﻭﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ‬ ‫ﻗﺎﺋ ﺍﻟ ﻴﺎ ﺎ‬ ‫ﺏ‪ .‬ﺃﻭ‬
‫ﻛﻼ ﻣﻦ‪:‬‬ ‫ﺍﻷ ﺎ ﻴﺔ ﻭﺍﻟﱵ ﺗﻌﺘ ﺟﺰﺀﺍ ﻣﻦ ﺍﺻﻄﻼ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻛﻤﺎ ﻗﺪ ﻳﻈﻬﺮ ﺍ ﻓﺼﺎ‬
‫‪ - (1‬ﺗﻘﺮﻳﺮ ﻠ ﺍ ﺩﺍﺭﺓ‬
‫ﺎﻓﻴﺔ‬ ‫‪ - (2‬ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺍ‬
‫ﺎﺑﺎ ‪.‬‬ ‫‪ - (3‬ﺗﻘﺮﻳﺮ ﻣﺪﻗ ﺍ‬

‫ﻛﺮﻩ‪.49-48 .‬‬ ‫)‪ (1‬ﻧﻌﻴ ﺣ ﲔ ﺩ ‪ . ,‬ﻣﺮﺟﻊ ﺒ‬

‫ﳏﻤﺪ ﺃﺑﻮ ﻃﺎﻟ ‪.‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.215 .‬‬ ‫)‪(2‬‬

‫‪109‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻓ‬ ‫ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ ﻭﻋﺮ ﻬﺎ‬ ‫ﻭﻋﻨﺪ ﲢﺪﻳﺪ ﻛﻤﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ )ﺍ ﺎﻟﻴﺔ( ﺍﻟﱵ‬
‫ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﻌﺪﺓ‬ ‫ﺣﺪ ﺃﺩ ﻣﻦ ﺍ ﻓﺼﺎ‬ ‫ﺍ ﺎ ﺒﲔ ﻭﺍ ﻤﺎﺭ ﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤ ﺎ ﺒﺔ ﻭﺍ ﺘﻄﻠﺒﺎ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺗﺘﻄﻠ‬
‫ﺎ ﺃ ﻴﺔ ﻛﺎﻓﻴﺔ ﻟﻠﺘ ﲑ ﻋﻠ ﺣﻜ ﻣ ﺘ ﺪﻣﻲ ﺍ ﻌﻠﻮﻣﺎ ﻭﺗﺮﺷﻴﺪﻫ‬ ‫ﺑ‬ ‫ﻟﻠﻨﺸﺮﺓ ﻟﺘﺰﻭﻳﺪ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺗﺘﺼ‬
‫ﺍ ﺮﺍﺩ‬ ‫ﺍﻟﺮﺷﻴﺪﺓ ﻭﺍﻟﺬﻱ ﻳ ﺧﺬ ﺑﻌﲔ ﺍﻻﻋﺘﺒﺎﺭ ﻃﺒﻴﻌﺔ ﻭﻧﻮﻋﻴﺔ ﻭﻛﻤﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻭﻣ ﺎﻋﺪ‬
‫ﻤﻮﻋﺔ ﻣ ﺎ ﻠﺔ ﻟ ﺣﻜﺎ ﺍﻟﺸ ﺼﻴﺔ ﺍ ﺘﻌﺎﻗﺒﺔ ﻭﺗ ﻌ ﻫﺬﻩ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﻌﻜ‬ ‫ﺍ ﻓﺼﺎ ﻭﺍﻟﻮﺍﺭﺩﺓ‬
‫)‪(1‬‬
‫ﺍ ﺎ ﻠﺔ ﺇﱃ ﲢﻘﻴ ﻣﺎ ﻳﻠﻲ‪:‬‬

‫ﻋﻦ ﺃﻣﻮﺭ ﻣﻦ ﺷ ﺎ ﺃ ﺗ ﺮ ﻋﻠ ﻗﺮﺍﺭ‬ ‫‪ -1‬ﺍ ﻓﺼﺎ ﻋﻦ ﻗﺪﺭ ﻛﺎ ﻣﻦ ﺍﻟﺘ ﺎﺻﻴﻞ ﺍ ﺘﻠ ﺔ ﺃﻭ ﺍﻟﻜﺸ‬

‫ﺍﻟﻘﻮﺍﺋ ﻭﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺎﻟﻴﺔ‪.‬‬ ‫ﻣ ﺘ ﺪﻣﻲ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬
‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﱵ ﻌﻠﻬﺎ ﻗﺎﺑﻠﺔ ﻟﻠ ﻬ ﻷ ﺍﻟﺘ ﺼﻴﻞ ﺍﻟﻮﺍ ﻊ‬ ‫ﻭﺍﺧﺘﺼﺎﺭ ﻛﺎﻓﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫‪ -2‬ﺗﻜﺜﻴ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻳﺘﺮﺗ ﻋﻠﻴﻪ ﺻﻌﻮﺑﺔ ﺍ ﺘﻴﻌﺎﻬﺑﺎ ﺃﺧﺬﻳﻦ ﺑﻌﲔ ﺍﻻﻋﺘﺒﺎﺭ ﺗﻜﺎﻟﻴ ﺃﻋﺪﺍﺩ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬
‫ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ ﻭﺍ ﺘ ﺪﺍﻣﻬﺎ‪.‬‬

‫ﻛﺮﻩ‪.50 .‬‬ ‫‪ . ,‬ﻣﺮﺟﻊ ﺒ‬ ‫)‪ (1‬ﻧﻌﻴ ﺣ ﲔ ﺩ‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﻟﺚ ‪ :‬ﻋﻤﻠﻴﺔ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻭﻓﻌﺎﻟﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﺗﻌﺰﻳﺰﻫﺎ‬

‫ﺜﻞ ﺗﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻣﻦ ﺃﺟﻞ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺃﺣﺪ ﺍﻷﻫﺪﺍ ﺍﻟﺮﺋﻴ ﻴﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪ ,‬ﻭ ﺎ ﻻ‬
‫ﺍﻟﱵ ﺗﻘﺪﻣﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻳﻜﻮ ﻣﻦ ﺷ ﺎ ﺯﻳﺎﺩﺓ ﺍ ﻌﺮﻓﺔ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﺘ ﺬﻱ‬ ‫ﺷﻚ ﻓﻴﻪ ﺃ ﺍ ﻌﻠﻮﻣﺎ‬
‫‪.‬‬ ‫ﺍﻟﻘﺮﺍﺭﺍ ﻭﺗﻮﺟﻴﻪ ﻠﻮﻛﻬ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭ ﺍ ﻨﺎ‬
‫‪ -1-3‬ﺗﻌـﺮﻳﻒ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭ‪:‬‬
‫ﻭﺍ ﺪ‬ ‫ﻫﺬﻩ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺇﱃ ﻋﻤﻮﻣﻴﺔ ﺍﻟ ﺮ‬ ‫ﺗﺘﺼ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺑﺎﻟﻌﻤﻮﻣﻴﺔ ﻭﻳﺮﺟﻊ ﺍﻟ ﺒ‬
‫ﺎ ﻞ ﺍ ﻌﻴﺎﺭ ﺍﻟﺬﻱ ﻋﻠ ﺃ ﺎ ﻪ ﺗﻘﻴ ﺍﻟﺒﺪﺍﺋﻞ ﺍ ﺘﻠ ﺔ‪.‬‬ ‫ﻌ‬
‫ﻭﺍﻟﺪﻭﺭﻳﺎ ﻭﺍ ﻼ ﺍﻟﻌﻤﻠﻴﺔ‬ ‫ﻭﻳﻮﺟﺪ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺘﻌﺮﻳ ﺎ ﻟﻌﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻟﱵ ﺗﻨﺎﻭﻟﺘﻬﺎ ﺍﻟﻜﺘ‬
‫ﻣ ﺰﺍﻫﺎ ﻓﻬﻲ ﺗ ﻛﺪ ﺃ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻋﻤﻠﻴﺔ ﺍﺧﺘﻴﺎﺭ ﺑﲔ‬ ‫ﻭ ﲑﻫﺎ ﺇﻻ ﺃ ﺗﻠﻚ ﺍﻟﺘﻌﺮﻳ ﺎ ﻻ ﺘﻠ‬
‫ﻫﺬﻩ ﺍﻟﺘﻌﺮﻳ ﺎ ﻛﺎ ﰐ‪:‬‬ ‫ﺑﻌ‬ ‫ﺍﻟﺒﺪﻳﻞ ﺍﻷﻓ ﻞ ﻣﻦ ﺑﲔ ﺍﻟﺒﺪﺍﺋﻞ ﺍ ﺘﺎﺣﺔ‪.‬ﻭ ﻫﺬﺍ ﺍ ﺎﻝ ﻴﺘ ﻋﺮ‬
‫ﺇ ﺍﻟﻘﺮﺍﺭ ﻫﻮ ﺍﻟﺮﺃﻱ ﺍﻟﻨﻬﺎﺋﻲ ﺍﻟﺬﻱ ﻳﺘﻮﺻﻞ ﺇﻟﻴﻪ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭ ﻭﻳﻌﺘﻤﺪﻩ ﻭﻳﺘ ﺬﻩ ﻣﻦ ﺑﲔ ﺃﺭﺍﺀ ﺘﻠ ﺔ‬
‫)‪(1‬‬
‫ﻣﻄﺮﻭﺣﺔ‪.‬‬
‫ﺍﻟﻘﺮﺍﺭ ﺑ ﻧﻪ ﻋﻤﻠﻴﺔ ﺍﺧﺘﻴﺎﺭ ﺍﻟﺒﺪﻳﻞ ﺍﻷﻓ ﻞ ﻣﻦ ﺑﲔ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﺒﺪﺍﺋﻞ ﺍ ﺘﻠ ﺔ ﻭ ﺍ ﺘﺎﺣﺔ‬ ‫ﻛﻤﺎ ﺗﻌﺮﻳ‬
‫)‪(2‬‬
‫ﺘ ﺬ ﺍﻟﻘﺮﺍﺭ‪.‬‬
‫ﺍﻟﱵ ﻳﺘ ﺍﺧﺘﻴﺎﺭﻫﺎ ﻣﻦ ﺑﲔ ﺍﻟﺒﺪﺍﺋﻞ‬ ‫ﺃﻭ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﺘﺼﺮﻓﺎ‬ ‫ﻭ ﻋﺮ ﺍﻟﻘﺮﺍﺭ ﺑ ﻧﻪ ﻋﺒﺎﺭﺓ ﻋﻦ ﺗﺼﺮ‬
‫) ‪(3‬‬
‫ﺍ ﻤﻜﻨﺔ‪.‬‬
‫ﻧﺰﺍ ﻣﻦ ﺧﻼﻝ ﺇﺻﺪﺍﺭ ﺣﻜ ﻋﻦ ﻣﻮ ﻮ ﺃﻭ‬ ‫ﺃﻭ ﺍﻟ ﺼﻞ‬ ‫ﺍﻟﻘﺮﺍﺭ ﺑ ﻧﻪ ﻫﻮ ﺍ‬ ‫ﻭ ﻛﻤﺎ ﻋﺮ‬
‫)‪(4‬‬
‫ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﻧﺘﻴ ﺔ ﻣﻌﻴﻨﺔ ﺗ ﻴﺪ ﺍﻟﺪﺭﺍ ﺔ ﻭﺍﻟﺘ ﻠﻴﻞ‪.‬‬
‫ﺃﻣﺎ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﻓﻬﻲ ﻋﺒﺎﺭﺓ ﻋﻦ ﻛﻞ ﻣﺮﺍﺣﻞ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﺍﺑﺘﺪﺍﺀ ﺮﺣﻠﺔ ﲢﺪﻳﺪ ﺍ ﺸﻜﻠﺔ ﻣﻮ ﻮ‬
‫ﻟﺘ ﻘﻴ ﺍ ﺪ ﺍ ﻄﻠﻮﺏ ﲢﻘﻴﻘﻪ‪.‬‬ ‫ﺍﻟﻘﺮﺍﺭ ﻭﺍﻧﺘﻬﺎﺀﻫﺎ ﺑﺎﺧﺘﻴﺎﺭ ﺍﻟﺒﺪﻳﻞ ﺍ ﻨﺎ‬

‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺍ ﺩﺍﺭﻳﺔ ﻭﺗﻨﻤﻴﺔ ﺍ ﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ‪ .‬ﺍ ﻨﻈﻤﺔ ﺍﻟﻌﺮﺑﻴﺔ ﻟﻠﺘﻨﻤﻴﺔ ﺍ ﺩﺍﺭﻳﺔ‪.‬‬ ‫ﺎﺑﺎ‬
‫)‪ (1‬ﺃﲪﺪ ﳏﻤﺪ ﺯﻧﺒﻴﻞ ﺧﻮﺭﻱ‪ (2006) :‬ﺩﻭﺭ ﺍ ﺎ ﺒﲔ ﻭﻣﺮﺍﻗ ﺍ‬
‫ﺍﻟﻘﺎﻫﺮﺓ ﻣﺼﺮ‪ .‬ﻭﺍﻟﺸﺎﺭﻗﺔ ﺍ ﻣﺎﺭﺍ ﺍﻟﻌﺮﺑﻴﺔ ‪36 .‬‬
‫)‪ (2‬ﻳﺎ ﺮ ﺻﺎﺩ ﻣﻄﻴﻊ ﻭ ﺧﺮﻭ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪59 .‬‬
‫)‪ (3‬ﺃﲪﺪ ﻧﻮﺭ‪ (1989) :‬ﺍ ﺎ ﺒﺔ ﺍ ﺩﺍﺭﻳﺔ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ‪.‬ﺍ ﻜﻨﺪﺭﻳﺔ ﻣﺼﺮ‪18 .‬‬
‫)‪ (4‬ﻛﻤﺎﻝ ﻋﺒﺪ ﺍﻟﻌﺰﻳﺰ ﺍﻟﻨﻘﻴ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.308 . .‬‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺃ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﻫﻲ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﻠﺔ ﻻﺧﺘﻴﺎﺭ ﺍﻟﺒﺪﻳﻞ ﺍﻷﻓ ﻞ ﻭ ﻟﻚ ﺑﺎ ﻘﺎﺭﻧﺔ ﺑﲔ‬ ‫ﻭﻳﺮ ﺍﻟﺒﺎﺣ‬
‫ﺍﺧﺘﻴﺎﺭ‬ ‫ﻟﻚ ﻋﻦ ﻃﺮﻳ ﲢﺪﻳﺪ ﻣﺰﺍﻳﺎ ﻭﻋﻴﻮﺏ ﻛﻞ ﺑﺪﻳﻞ ﻋﻠ ﺣﺪﻩ‬ ‫ﻛﻞ ﺑﺪﻳﻞ ﻣﻦ ﺍﻟﺒﺪﺍﺋﻞ ﺍ ﻤﻜﻨﺔ ﻭﻳﺘ‬
‫ﻞ ﺮﻭ ﺇﻣﻜﺎﻧﻴﺔ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ‪.‬‬ ‫ﺍﻟﺒﺪﻳﻞ ﺍﻷﻓ ﻞ ﻭﺍ ﻨﺎ‬

‫‪ -2-3‬ﺃﻧــﻮﺍ ﺍﻟﻘـــﺮﺍﺭﺍﺕ‪:‬‬
‫ﻭﻟﻘﺪ ﺭﺃ )ﻱ‪ . .‬ﻣﻄﻴﻊ ﻭ ﺧﺮﻭ‬ ‫ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ ﻭﻣ ﻮﻟﻴﺎ‬ ‫ﻃﺒﻴﻌﺘﻪ ﲝ‬ ‫ﺘﻠ ﻧﻮ ﺍﻟﻘﺮﺍﺭ‬
‫ﺍ ﺘﻮ ﺍ ﺩﺍﺭﻱ ﻋﻠ ﺍﻟﻨ ﻮ ﺍﻟﺘﺎ ‪:‬‬ ‫‪ (1)(2007‬ﺃﻧﻪ ﻜﻦ ﺗﺼﻨﻴ ﺍﻟﻘﺮﺍﺭﺍ ﲝ‬
‫ﺍ ﺘﺮﺍﺗﻴ ﻴﺔ ﻭﺍﻟ ﻴﺎ ﺎ‬ ‫ﺍ ﺘﻌﻠﻘﺔ ﺑﺘ ﺪﻳﺪ ﺍﻷﻫﺪﺍ‬ ‫‪ -1‬ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍ ﺳﺘﺮﺍﺗﻴﺠﻴﺔ‪ :‬ﻭﻫﻲ ﺜﻞ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺔ‪ .‬ﻭ ﺘﺎ ﻫﺬﺍ ﺍﻟﻨﻮ ﻣﻦ‬ ‫ﺍﻻ ﺘﺜﻤﺎﺭﻳﺔ ﻃﻮﻳﻠﺔ ﺍﻷﺟﻞ ﻭﺍﻟﺮﻗﺎﺑﺔ ﻋﻠ ﺍﻷﺩﺍﺀ ﺍﻟﻌﺎ ﻟﻠﻤ‬
‫ﺍﻟﻘﺮﺍﺭﺍ ﺇﱃ ﻣﻌﻠﻮﻣﺎ ﺗﺘﻌﻠ ﺑﺎﻟﻈﺮﻭ ﺍ ﺘﻘﺒﻠﻴﺔ ﺍﻟﱵ ﲢﻴ ﺑﺎ ﻨﻈﻤﺔ ﻭﺍﻟﺘ ﻛﺪ ﻣﻨﻬﺎ‪.‬‬

‫ﺑﺪﺭﺟﺔ ﻛ ﺎﺀﺓ ﻭﻓﻌﺎﻟﻴﺔ ﺍ ﺘ ﺪﺍ ﺍ ﻮﺍﺭﺩ ﻭﺗﻘﻴﻴ‬ ‫‪ -2‬ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﺘ ﺘﻴ ﻴﺔ‪ :‬ﻭﻳﻬﺘ ﻫﺬﺍ ﺍﻟﻨﻮ ﻣﻦ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﻓﻌﺎﻟﻴﺔ ﺃﺩﺍﺀ ﺍﻟﻮﺣﺪﺍ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﻭﻳﺘ ﺍ ﺎ ﻫﺬﺍ ﺍﻟﻨﻮ ﻣﻦ ﺍﻟﻘﺮﺍﺭﺍ ﻋﻠ ﻓﺘﺮﺍ ﻣﺎﻟﻴﺔ‬
‫ﻣﺘﺒﺎﻋﺪﺓ ﻧ ﺒﻴﺎ‪.‬‬

‫ﺍﻟﻴﻮﻣﻴﺔ‬ ‫ﺍ ﺮﺗﺒﻄﺔ ﺑﺘ ﻴﲑ ﺍﻟﻌﻤﻠﻴﺎ‬ ‫ﺍﻟﺘﺸ ﻴﻠﻴﺔ ﻤﻦ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫‪ -3‬ﻗﺮﺍﺭﺍﺕ ﺗﺸ ﻴﻠﻴﺔ ‪ :‬ﻳﺘ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺔ‪ .‬ﻭ ﺘﺎﺯ ﻫﺬﺍ ﺍﻟﻨﻮ ﻣﻦ ﺍﻟﻘﺮﺍﺭﺍ ﺑ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻼﺯﻣﺔ ﻻ ﺎ ﻩ ﻫﻲ ﻣﻌﻠﻮﻣﺎ‬ ‫ﺍ‬
‫ﳏﺪﺩﺓ ﻭﻣﺘﺎﺣﺔ ﻤﻦ ﺍ ﻨﻈﻤﺔ ﻧ ﻬﺎ‪.‬‬
‫) ‪(2‬‬
‫ﻤﻦ ﺍ ﻤﻮﻋﺎ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬ ‫ﻛﻤﺎ ﺗﺒﻮﻳ ﺃﻧﻮﺍ ﺍﻟﻘﺮﺍﺭﺍ ﻣﻦ ﻗﺒﻞ ) ﺯﻧﻴﻞ ﺧﻮﺭﻱ (‬
‫ﺔ‬ ‫ﻄ ﺍﻟﺘﻤﻮﻳﻞ ﻋﻠ ﺃﻧﺸﻄﺔ ﺍ‬ ‫‪ -1‬ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﺘ ﻄﻴﻄﻴﺔ ) ﺍ ﺳﺘﺮﺍﺗﻴﺠﻴﺔ ( ‪ :‬ﻭﺗﺘﻌﻠ ﻫﺬﻩ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﻭﺇ ﺎﻫﺘﻬﺎ ﻣﻦ ﻧﺎﺣﻴﺔ ﻭ ﻄﻴ ﺍ ﺘ ﺪﺍﻣﻬﺎ ﻭﺍﻻﻧﺘ ﺎ ﻬﺑﺎ ﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮ ‪.‬‬

‫‪ -2‬ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﺘﻨﻔﻴﺬﻳﺔ‪ :‬ﻭﻫﻲ ﻗﺮﺍﺭﺍ ﺗﺼﺪﺭ ﺑﺎ ﺟﺮﺍﺀﺍ ﻭﺍﻟﺘﻨﻈﻴﻤﺎ ﺍﻟﻮﺍﺟﺒﺔ ﻟﺘﻨ ﻴﺬ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻟﺘ ﻄﻴﻄﻴﺔ‪.‬‬
‫ﺍﻟﻘﺮﺍﺭﺍ ﺍﻟﺘ ﻄﻴﻄﻴﺔ‪.‬‬ ‫ﻭﲨﻴﻊ ﻫﺬﻩ ﺍﻟﻘﺮﺍﺭﺍ ﺗ ﺘﻬﺪ ﲢﻘﻴ ﺍ ﺪ ﺍ ﻘﺮﺭ ﻭﺍ ﺪﺩ‬
‫ﺗﺘﻌﻠ ﺑﺘ ﺪﻳﺪ ﻭﻣﻌﺎﳉﺔ ﺃ ﺒﺎﺏ ﺍﻻ ﺮﺍﻓﺎ‬ ‫ﺍﻟﺮﻗﺎﺑﻴﺔ ﻭﻫﻲ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫‪ -3‬ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﺮﻗﺎﺑﻴﺔ‪ :‬ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺔ‪.‬‬ ‫ﺻﺎ ﺍ‬ ‫ﻭﺗﺼﻮﻳﺒﻬﺎ ﺑﺎﻟﺼﻮﺭﺓ ﺍﻟﱵ ﺗﺼ‬

‫ﻛﺮﻩ‪.22-21 .‬‬ ‫)‪ (1‬ﻳﺎ ﺮ ﺻﺎﺩ ﻣﻄﻴﻊ ﻭ ﺧﺮﻭ ‪.‬ﻣﺮﺟﻊ ﺒ‬

‫‪36‬‬ ‫ﻛﺮﻩ‪.‬‬ ‫)‪ (2‬ﺃﲪﺪ ﳏﻤﺪ ﺯﻧﻴﻞ ﺧﻮﺭﻱ ﻣﺮﺟﻊ ﺒ‬

‫‪112‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﻭﻫﻲ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻟﺮﻭﺗﻴﻨﻴﺔ ﺍﻟﺘﻌﺪﻳﻠﻴﺔ ) ﺷﺒﺔ ﺍﻟﺮﻭﺗﻴﻨﻴﺔ ( ﻭ‬ ‫ﺎﻓﺔ ﺬﻩ ﺍﻟﻘﺮﺍﺭﺍ ﻳﻮﺟﺪ ﺃﻧﻮﺍ ﺃﺧﺮ‬ ‫ﻭﺑﺎ‬
‫ﻣﻦ ﺍﻟﻘﺮﺍﺭﺍ ﻋﻠ ﻃﺒﻴﻌﺔ ﺍ ﺸﻜﻠﺔ ﺍﻟﱵ ﻳﻮﺍﺟﻬﺎ‬ ‫ﺍﻟﺘ ﺪﻳﺪﻳﺔ ) ﲑ ﺍﻟﺮﻭﺗﻴﻨﻴﺔ ( ﻭ ﺘ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺼﻤﻴ ﺬﻩ ﺍﻷﻧﻮﺍ‬
‫)‪(1‬‬
‫ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭ ﻭﺍ ﻞ ﺍ ﻄﻠﻮﺏ ﺎ ‪.‬‬

‫ﺃ‪ -‬ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﺮﻭﺗﻴﻨﻴﺔ ‪:‬‬

‫ﻄﻴﺔ ﻣﺘﻜﺮﺭﺓ ﺗﺘ ﺬ ﺍ ﺘ ﺎﺑﺔ ﻞ ﻣﺸﻜﻼ ﳏﺪﺩﺓ ﻭﻣﻌﺮﻭﻓﺔ ﻭ ﲑ ﻣﻌﻘﺪﺓ‪ .‬ﻭﺗﺘﻤﻴﺰ ﻫﺬﻩ‬ ‫ﻭﻫﻲ ﺧﻴﺎﺭﺍ‬
‫ﺍ ﺩﺍﺭﺍ‬ ‫ﺑﻜﻮ ﺩﺭﺟﺔ ﺗﻜﺮﺍﺭﻫﺎ ﻋﺎﻟﻴﺔ ﻭﻣ ﻬﻮﻣﻪ ﻭ ﻜﻦ ﺗ ﻮﻳ ﻬﺎ ﻟﻠﻌﺎﻣﻠﲔ‬ ‫ﺍﻷﻧﻮﺍ ﻣﻦ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﻋﻠ ﺍﻟﻘﺎﺋﻤﲔ ﻬﺑﺎ ﺇ ﺎﺩ ﺣﻠﻮﻝ ﺟﺎﻫﺰﺓ ﺎ ﻭ ﻟﻚ ﻟﺜﺒﺎ ﺍﻟﻘﻮﺍﻋﺪ ﺍ ﺎﻛﻤﺔ ﻟﻠﻌﻤﻞ ﻭﺇﺟﺮﺍﺀﺍﺗﻪ‬ ‫ﺍﻟﺘﺸ ﻴﻠﻴﺔ ﺇ‬
‫ﻭﺍﻟﺮﺻﻴﺪ ﺍ ﺎ‬ ‫ﻟﻚ ﲑ ﻣﻌﺮﻓﺔ ﺣﺪﻭﺩ ﺍﻻﺋﺘﻤﺎ‬ ‫ﻻ ﻳﺘﻄﻠ‬ ‫ﺣﻴ‬ ‫) ﻣﺜﻞ ﻣﻨ ﺍﻻﺋﺘﻤﺎ ﻟﻌﻤﻴﻞ ﻣﻌﺮﻭ‬
‫ﻟﻠﻤﺪﻳﻮﻧﻴﺔ(‪.‬‬

‫‪ -‬ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﺘﻌﺪﻳﻠﻴﺔ )ﺷﺒﺔ ﺍﻟﺮﻭﺗﻴﻨﻴﺔ(‪:‬‬

‫ﻫﻲ ﺗﻠﻚ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻟﱵ ﺗﻌﺘﻤﺪ ﻮﺍﺟﻬﺔ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻘ ﺎﻳﺎ ﺍﻟ ﺎﻣ ﺔ ﲑ ﺍﻻﻋﺘﻴﺎﺩﻳﺔ‪ .‬ﺃﻱ ﺃ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺍ ﺎﻟﻴﺔ‬ ‫ﺗﻌﺪ ﻣﻮﺍﻛﺒﺔ ﻟﻠﺘﻄﻮﺭﺍ‬ ‫ﺇﺩﺍﺭﻳﺔ‬ ‫ﺎﺑﻘﺔ ﺃﻭ ﺗﻄﺒﻴﻘﺎ‬ ‫ﻣﻮﺍﻗ‬ ‫ﻋﺎﺩﺓ ﺍﻟﻨﻈﺮ‬ ‫ﺍﻟﺘﻌﺪﻳﻠﻴﺔ ﺗ ﻌ‬
‫ﺍ ﻌﺮﻭﻓﺔ‬ ‫ﺍ ﺎﻻ‬ ‫ﻭﺍﻟﻘ ﺎﻳﺎ ﺍﻟﱵ ﺗﺘﻮ‬ ‫ﺍﻟﺘﻌﺪﻳﻠﻴﺔ ﻟﻠﺘﻌﺎﻣﻞ ﻣﻊ ﺍ ﺎﻻ‬ ‫ﻭﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺔ‪ .‬ﻭﺗﺘ ﺬ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﻭﺍﻟﺒﺪﻳﻬﻴﺔ ﺃﻭ ﺑﲔ ﺍ ﺸﺎﻛﻞ ﺍﻟ ﺎﻣ ﺔ ﻭﺍﻟ ﺮﻳﺒﺔ‪.‬‬
‫ﺝ‪ -‬ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﺘﺠﺪﻳﺪﻳﺔ ) ﲑ ﺍﻟﺮﻭﺗﻴﻨﻴﺔ( ‪ :‬ﻭ ﻫﻲ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻟﱵ ﺗﺘﻌﺎﻣﻞ ﻣﻊ ﺍ ﺸﺎﻛﻞ ﺍﻟ ﺎﻣ ﺔ ﻭﺍ ﻌﻘﺪﺓ ﲑ‬
‫ﺍﻟﺮﻭﺗﻴﻨﻴﺔ ﺑﻘﺼﺪ ﺗﻄﻮﻳﺮ ﻭﺇ ﺎﺩ ﺣﻠﻮﻝ ﺇﺑﺪﺍﻋﻴﺔ ﺧﻼﻗﺔ ﻞ ﺗﻠﻚ ﺍ ﺸﻜﻠﺔ‪.‬‬
‫ﺍ ﻮﻟﻴﺔ‬ ‫ﻧﻮ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻟﱵ ﻳﺘ ﺍ ﺎ ﻫﺎ ‪,‬ﻭ ﻟﻚ ﲝ‬ ‫ﺍ ﻌﺎ‬ ‫ﺪ ﺗﺒﺎﻳﻦ ﻭﺍ‬ ‫ﻭﻣﻦ ﺧﻼﻝ ﻣﺎ ﺒ‬
‫ﺍﻟﺘﺸ ﻴﻠﻴﺔ ﺃﻭ ﺍﻟﺘﻨ ﻴﺬﻳﺔ ﺃﻭ‬ ‫ﻧﻮ ﺍﻟﻨﺸﺎﻃﺎ‬ ‫ﻭﺍ ﺘﻮ ﺍ ﺩﺍﺭﻱ ﺍﻟﺬﻱ ﻳﺘ ﻓﻴﻪ ﺍ ﺎ ﻟﻚ ﺍﻟﻘﺮﺍﺭ ﺃﻭ ﺣ‬
‫ﻧﻮ ﻭﻋﻤﻠﻴﺔ ﺗﻜﺮﺍﺭ ﺍ ﺸﻜﻠﺔ ﺍﻟﱵ ﻳﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ﺑﺸ ﺎ‪.‬‬ ‫ﺎﻓﺔ ﺇﱃ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻟﱵ ﺘﻠ ﲝ‬ ‫ﺍﻟﺮﻗﺎﺑﻴﺔ ﺑﺎ‬

‫‪145‐144 ..‬‬ ‫)‪ (1‬ﻃﺎﺭ ﻋﺒﺪ ﺍﻟﻌﺎﻝ ﲪﺎﺩ ‪ (2000):‬ﺩﻟﻴﻞ ﺍ ﺘﺜﻤﺮ ﺇﱃ ﺑﻮﺭﺻﺔ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ‪ .‬ﻛﻠﻴﺔ ﺍﻟﺘ ﺎﺭﺓ ﻋﲔ‬
‫‪( Romney & Steinbart: (2003)Accounting Information Systems, g th Edition Prentice Hall, :‬‬
‫‪p105‬‬

‫‪113‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫‪ .3-3‬ﻣــﺮﺍﺣﻞ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭ‪:‬‬

‫ﺍ ﰐ‬ ‫ﺮ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﺑ ﻠ ﺔ ﻣﻦ ﺍ ﻄﻮﺍ ﺍ ﺘﺘﺎﺑﻌﺔ ﻭﺍ ﺘﻨﺎ ﻘﺔ ﻭﺍﻟﱵ ﻜﻦ ﺗﻮ ﻴ ﻬﺎ‬

‫ﺍﳌﻔﺎﺿﻠﺔ ﺑ ﺍﻟﺒﺪﺍﺋﻞ‬ ‫ﺍﻟﺒﻴﺎﻧﺎﺕ‬ ‫ﲢﻠﻴﻞ ﻭﲢﺪﻳﺪ‬

‫ﺍﲣـﺎﺫ ﺍﻟﻘﺮﺍﺭ‬ ‫ﺍﺧﺘﻴﺎﺭ ﺍﻟﺒﺪﺍﺋﻞ‬
‫ﻭﺍﺧﺘﻴﺎﺭ ﺍﻟﺒﺪﻳﻞ ﺍ ﻓﻀﻞ‬
‫ﻭﺗﺪﻭﻳﻨﻬﺎ‬ ‫ﺍﳌﺸ ﻠﺔ‬
‫ﻣﺘـﺎﺑﻌﺔ ﻋﻤـﻠﻴﺔ ﺍﻟﺘﻨـﻔﻴﺬ‬
‫ﺷﻜﻞ ﺭﻗ )‪ (4-2‬ﻣﺮﺍﺣﻞ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‬
‫‪(18 :1991‬‬ ‫ﺍﳌﺼﺪﺭ ‪. ) :‬ﺍﻟﺸﻤﺎ‬

‫‪ -1-3-3‬ﻣـﺮﺣﻠﺔ ﲢـﺪﻳﺪ ﻭﺗﺸـ ﻴﺺ ﺍﳌﺸـ ﻠﺔ‪:‬‬

‫ﻋﻠ ﺍ ﺸﻜﻠﺔ ﺍﻷ ﺎ ﻴﺔ ﻭﺃﺑﻌﺎﺩﻫﺎ‬ ‫ﻣﻦ ﺍﻷﻣﻮﺭ ﺍ ﻬﻤﺔ ﺍﻟﱵ ﻳﻨﺒ ﻲ ﻋﻠ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ‪ -‬ﻭﻫﻮ ﺑﺼﺪﺩ ﺍﻟﺘﻌﺮ‬
‫ﺍﻟﺬﻱ ﺧﻠ ﺍ ﺸﻜﻠﺔ ﻭﺩﺭﺟﺔ ﺃ ﻴﺔ ﺍ ﺸﻜﻠﺔ ﻭﻋﺪ ﺍ ﻠ ﺑﲔ ﺃﻋﺮﺍ ﻬﺎ ﻭﺃ ﺒﺎﻬﺑﺎ‬ ‫‪ -‬ﻫﻲ ﲢﺪﻳﺪ ﻃﺒﻴﻌﺔ ﺍ ﻮﻗ‬
‫ﺑﺸ ﺎ‪.‬‬ ‫ﻠﻬﺎ ﻭﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﺍﻟ ﻌﺎﻝ ﻭﺍ ﻨﺎ‬ ‫ﻭﺍﻟﻮﻗﺖ ﺍ ﻼﺋ‬
‫‪ -2-3-3‬ﻣـﺮﺣﻠﺔ ـ ﺍﻟﺒﻴـﺎﻧﺎﺕ ﻭﺍﳌﻌـﻠﻮﻣﺎﺕ ‪:‬‬
‫ﲨﻊ ﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﺃ ﻓﻬ ﺍ ﺸﻜﻠﺔ ﻓﻬﻤﺎ ﺣﻘﻴﻘﻴﺎ ﻭﲢﺪﻳﺪ ﺃﺑﻌﺎﺩﻫﺎ ﻭﺍﻗﺘﺮﺍ ﺑﺪﺍﺋﻞ ﻣﻨﺎ ﺒﺔ ﻠﻬﺎ ﻳﺘﻄﻠ‬
‫ﺍ ﺍﻟﺼﻠﺔ ﺑﺎ ﺸﻜﻠﺔ ﳏﻞ ﺍﻟﻘﺮﺍﺭ ﻭ ﻟﻚ ﺃ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﺍﻟ ﻌﺎﻝ ﻳﻌﺘﻤﺪ ﻋﻠ ﻗﺪﺭﺓ ﺍﻟﻘﺎﺋﻤﲔ ﺑﻪ‬ ‫ﻭﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍ ﺎﻳﺪﺓ ﻭﺍ ﻼﺋﻤﺔ ﻟﺘ ﻠﻴﻠﻬﺎ ﲢﻠﻴﻼ ﺩﻗﻴﻘﺎ ﻳﺘ‬ ‫ﺍﻟﺪﻗﻴﻘﺔ ﻭﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺼﻮﻝ ﻋﻠ ﺃﻛ ﻗﺪﺭ ﻜﻦ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎ‬
‫) ‪(1‬‬
‫‪.‬‬ ‫ﻣﻘﺎﺭﻧﺔ ﺍ ﻘﺎﺋ ﻣﻊ ﺍﻷﺭﻗﺎ ﻟﻠﻮﺻﻮﻝ ﺇﱃ ﻣﻌﻠﻮﻣﺎ ﺗ ﺎﻋﺪ ﻋﻠ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﻟﻘﺮﺍﺭ ﺍ ﻨﺎ ﺒﺔ‪.‬‬
‫ﺃﻧﻮﺍ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻄﻠﻮﺏ ﲨﻌﻬﺎ‪.‬‬ ‫ﻭﺍﻟﺸﻜﻞ ﺍﻟﺘﺎ ﻳﻮ‬

‫ﻛﺮﻩ‪.38 .‬‬ ‫)‪ (1‬ﺃﲪﺪ ﳏﻤﺪ ﺯﻧﻴﻞ ﺧﻮﺭﻱ ﻣﺮﺟﻊ ﺒ‬

‫‪114‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍﳌﻌﻠــــﻮﻣﺎﺕ‬

‫ﻣﻌﻠﻮﻣﺎﺕ ﺣﻮﻝ ﺍﳌﻌﻮﻗﺎﺕ‬ ‫ﺫﺍﺗﻴﻪ‬ ‫ﻣﻮﺿﻮﻋﻴﺔ‬

‫ﺍﻟ ﺣﺎﻟﺖ ﺩﻭﻥ ﺣﻞ‬ ‫ﻣﻌﻠﻮﻣﺎﺕ ﺗﺼﻒ ﺭﺍﺋﻨﺎ‬ ‫ﻣﻌﻠﻮﻣﺎﺕ ﻋﻦ ﺍ ﻃﺮﺍﻑ‬
‫ﺍﳌﺸ ﻠﺔ ﰲ ﺍﳌﺎﺿﻲ‬ ‫ﺍﻟﺪﺍﺧﻠﺔ ﰲ ﺍﳌﺸ ﻠﺔ‬

‫ﺃﻧﻮﺍ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻄﻠﻮﺏ ﲨﻌﻬﺎ‪.‬‬ ‫ﺷﻜﻞ ﺭﻗ )‪ (5-2‬ﻳﻮ‬

‫ﺍﳌﺼﺪﺭ‪) :‬ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺚ (‬

‫‪ -3-3-3‬ﻣـﺮﺣﻠﺔ ﲢـﺪﻳﺪ ﻭﺍﺧـﺘﻴﺎﺭ ﺍﻟﺒـﺪﺍﺋﻞ ‪:‬‬

‫ﻋﻦ ﺍ ﻠﻮﻝ‬ ‫ﻳﻌﺘ ﲢﺪﻳﺪ ﺍﻟﺒﺪﺍﺋﻞ ﺍ ﻤﻜﻨﺔ ﻞ ﺍ ﺸﻜﻠﺔ ﻣﻦ ﺃﻫ ﻣﺮﺍﺣﻞ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻭﺗﺘﻤﺜﻞ ﺍﻟﺒ‬
‫) ‪(1‬‬
‫ﻭﺍﻟﺒﺪﺍﺋﻞ ﺍ ﻤﻜﻨﺔ ﻞ ﺗﻠﻚ ﺍ ﺸﻜﻠﺔ ﻭﺗﻠﻌ ﺍ ﺓ ﻟﺪ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭ ﺩﻭﺭﺍ ﺭﺋﻴ ﻴﺎ ﻫﺬﺍ ﺍ ﺎﻝ‪.‬‬
‫ﻭ ﻟﻚ ﺑﺎ ﻘﺎﺭﻧﺔ ﺑﲔ ﻛﻞ ﺑﺪﻳﻞ ﻣﻦ ﺍﻟﺒﺪﺍﺋﻞ ﺍ ﻤﻜﻨﺔ ﻭﻳﺘ ﻟﻚ ﻋﻦ ﻃﺮﻳ ﲢﺪﻳﺪ ﻣﺰﺍﻳﺎ ﻭﻋﻴﻮﺏ ﻛﻞ ﺑﺪﻳﻞ‬
‫ﻋﻠ ﺣﺪﻩ ﺍﺧﺘﻴﺎﺭ ﺍﻟﺒﺪﻳﻞ ﺍ ﻨﺎ ‪.‬‬

‫‪ -4-3-3‬ﻣـﺮﺣﻠﺔ ﺗﻘﻴﻴـﻢ ﺍﻟﺒـﺪﺍﺋﻞ‪:‬‬

‫ﻞ ﺮﻭ ﺇﻣﻜﺎﻧﻴﺔ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ‪.‬‬ ‫ﺍﻟﺒﺪﻳﻞ ﺍﻷﻓ ﻞ ﻭﺍ ﻨﺎ‬
‫‪ -5-3-3‬ﻣﺮﺣـﻠﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭ‪:‬‬
‫ﺍ ﻄﻠﻮﺏ ﺇ ﺎﺯﻩ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭ‬ ‫ﻫﻮ ﺍﻟﺒﺪﻳﻞ ﺍﻟﺬﻱ ﻘ ﺍ ﻌﻴﺎﺭ ﺃﻭ ﻘ ﺍ ﺪ‬ ‫ﻳﻌﺪ ﺍﺧﺘﻴﺎﺭ ﺍﻟﺒﺪﻳﻞ ﺍ ﻨﺎ‬
‫ﺃ ﻳﺘﺒﻊ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﻧﻮ ﻣﻦ ﺍﻟﺮﻗﺎﺑﺔ ﻟﻠﺘ ﻛﺪ ﻣﻦ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻘﺮﺍﺭ‬ ‫ﺍﻟﱵ ﺗﻌﺪ ﻛ ﻋﻼ ﻋﻦ ﻟﻚ ﺍﻟﺒﺪﻳﻞ ﻭ‬
‫) ‪(2‬‬
‫ﺍﻟﺬﻱ ﺍ ﺎ ﻩ‪.‬‬

‫‪ -4-3‬ﻃﺒﻴﻌﺔ ﺍﻟ ﺮﻭﻑ ﺍﻟ ﺗﺘ ﺬ ﻓﻴﻬﺎ ﺍﻟﻘﺮﺍﺭﺍﺕ ) ﺍﻟﺒﻴ ﺎﺕ ﺍﳌ ﺘﻠﻔﺔ ﻻﲣﺎﺫ ﺍﻟﻘﺮﺍﺭ (‪:‬‬

‫ﺗﻜﺘﻨ ﺍﻟﻄﺒﻴﻌﺔ ﺍﻟﺒﻴ ﺔ ﺍ ﻴﻄﺔ ﺑﺼﻨﺎ ﻭﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻌﻮﺍﻣﻞ ﻭﺍﻟﻈﺮﻭ ﺍ ﻮﺍﻗ ﻭﺍ ﺣﺪﺍ‬
‫ﻃﺒﻴﻌﺔ‬ ‫ﺍﻟﻨﺘﺎﺋ ﺍ ﺘﺮﺗﺒﺔ ﻋﻠ ﺍﻟﻘﺮﺍﺭ ﻭ ﻜﻦ ﺗﺼﻨﻴ‬ ‫ﺍﻟ ﻴﻄﺮﺓ ﻋﻠﻴﻬﺎ ﻭﺍﻟﱵ ﺗ ﺮ ﻣ ﺘﻘﺒﻼ‬ ‫ﺍﻟﱵ ﻗﺪ ﻳﺼﻌ‬

‫ﻛﺮﻩ‪.310 .‬‬ ‫)‪ (1‬ﻛﻤﺎﻝ ﻋﺒﺪ ﺍﻟﻌﺰﻳﺰ ﺍﻟﻨﻘﻴ ﻣﺮﺟﻊ ﺒ‬

‫ﻛﺮﻩ‪.48 .‬‬ ‫)‪ (2‬ﻳﺎ ﺮ ﺻﺎﺩ ﻣﻄﻴﻊ ﻭ ﺧﺮﻭ ‪.‬ﻣﺮﺟﻊ ﺒ‬

‫‪115‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﻞ ﺣﺎﻟﺔ ﺍﻟﺘ ﻛﺪ ﻭﺣﺎﻟﺔ ﺍ ﺎﻃﺮﺓ ﻭﺣﺎﻟﺔ ﻋﺪ ﺍﻟﺘ ﻛﺪ‬ ‫ﺍ ﻴﻄﺔ ﺑﻄﺒﻴﻌﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﺇﱃ ﺍﻟﻈﺮﻭ‬ ‫ﺍﻟﻈﺮﻭ‬
‫)‪(1‬‬
‫ﺍﻟﺸﻜﻞ ﺍﻟﺘﺎ ‪:‬‬ ‫ﻭ ﻜﻦ ﺗﻮ ﻴ ﺍﻟﻈﺮﻭ ﺍﻟﱵ ﻳﺘ ﺬ ﻓﻴﻬﺎ ﺍﻟﻘﺮﺍﺭ ﻭﺍﻟﻘﺮﺍﺭﺍ ﺍ ﻌﻴﻨﺔ ﺑﻜﻞ ﺮ ﻛﻤﺎ‬

‫ﻧﻘﻄﺔ ﻋﺪﻡ ﺍﻟﺘ ﻛﺪ‬ ‫ﺃ ﻧﻘﻄﺔ ﺍﻟﺘ ﻛﺪ ﺍﻟﺘﺎﻡ‬

‫ﺍﺣﺘﻤﺎﻻﺕ‬
‫ﺍﺣﺘﻤﺎﻻﺕ‬
‫ﲑ‬ ‫ﺣﺎﻟـــــــﺔ ﺍﳌ ـــــــﺎﻃﺮﺓ‬ ‫ﻣﻮﺿﻮﻋﻴﺔ‬
‫ﻣﻮﺿﻮﻋﻴﺔ‬

‫ﻗـﺮﺍﺭﺍﺕ ـﺪﻳﺪﻳﺔ‬ ‫ﻗﺮارات روﺗﻴﻨﻴﺔ‬

‫ﻗـــﺮﺍﺭﺍﺕ ﺗﻌــﺪﻳﻠﻴﻪ‬
‫ﺷﻜﻞ ﺭﻗ )‪ (6-2‬ﺍﻟﻈﺮﻭ ﺍﻟﱵ ﺗﺘ ﺬ ﻓﻴﻬﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﺍﳌﺼﺪﺭ ‪) :‬ﺣﺠﺮ ‪(38 :1998‬‬

‫ﺣﺎﻟﺔ ﺍﻟﺘ ﻛﺪ ﺍﻟﺘﺎ ‪.‬‬ ‫ﺜﻞ ﺍﻟﻨﻘﻄﺔ )ﺃ( ﻧﻘﻄﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‬ ‫‪ (1‬ﺣﻴ‬
‫ﺣﺎﻟﺔ ﻋﺪ ﺍﻟﺘ ﻛﺪ‪.‬‬ ‫ﺜﻞ ﺍﻟﻨﻘﻄﺔ )ﺏ( ﻧﻘﻄﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‬ ‫‪ (2‬ﺣﻴ‬
‫ﺣﺎﻟﺔ ﺍ ﺎﻃﺮﺓ‪.‬‬ ‫ﺍ ﺘﻘﻴ ﻣﻦ ﻧﻘﻄﺔ )ﺃ( ﺇﱃ ﺍﻟﻨﻘﻄﺔ )ﺏ( ﻓﻴﻤﺜﻞ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‬ ‫‪ (3‬ﺃ ﺍ‬
‫‪ -1-4-3‬ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ ﰲ ـﻞ ﺣـﺎﻟﺔ ﺍﻟﺘ ﻛﺪ ‪:‬‬
‫ﻳﻜﻮ ﻟﺪ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭ ﻣﻌﻠﻮﻣﺎ ﻋﻦ ﺍ ﺸﻜﻠﺔ ﻣﻮ ﻮ ﺍﻟﻘﺮﺍﺭ ﻭﻳﻜﻮ ﻋﻠ‬ ‫ﻞ ﻫﺬﻩ ﺍﻟﻈﺮﻭ‬
‫ﺪﺩ ﻋﻠ ﻭﺟﻪ ﺍﻟﺪﻗﺔ ﺍﻟ ﺎﺋﺪﺓ ﺍ ﺼﺎﺣﺒﺔ‬ ‫ﻋﻠ ﺗﺎ ﻜﺎﻧﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺮﺗﺒﻄﺔ ﺑﻌﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﻓﻬﻮ ﻳ ﺘﻄﻴﻊ ﺃ‬
‫ﺎ ﻴ ﺼﻞ ﻋﻠﻴﻪ ﻭﺑﺎﻟﺘﺎ ﺗﻜﻮ‬ ‫ﻟﻜﻞ ﺇ ﺘﺮﺍﺗﻴ ﻴﺔ ﻛﻤﺎ ﻳﻜﻮ ﻋﻠ ﻳﻘﲔ ﻣﻦ ﺍﻟﻨﺘﺎﺋ ﺍ ﺎﺑﻴﺔ ﻭﺇﻧﻪ ﻭﺍ‬
‫ﻬﻠﺔ ﻭﻣﺎ ﻋﻠ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭ ﺇﻻ ﺍﺧﺘﻴﺎﺭ ﺍﻟﺒﺪﻳﻞ ﺍﻟﺬﻱ ﻘ ﺃﻓ ﻞ ﺍﻟﻨﺘﺎﺋ ﺍ ﺘﻮﻗﻌﺔ‬ ‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﺗﺼﺒ‬
‫)‪(2‬‬
‫ﻞ ﻫﺬﻩ ﺍ ﺎﻟﺔ ﻋﻦ ﻃﺮﻳ ﺇﺗﺒﺎ ﺍ ﻄﻮﺍ ﺍﻟﺘﺎﻟﻴﺔ ‪:‬‬ ‫ﻭﻳﺘ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‬
‫‪ -1‬ﺇﻋﺪﺍﺩ ﺟﺪﻭﻝ ﺍﻟﻌﺎﺋﺪ ﺍﻟﺸﺮﻃﻲ ﻣﺼ ﻮﻓﺔ ﺍﻟﻘﺮﺍﺭ ﺍ ﺍﻟﻌﻤﻮﺩ ﺍﻟﻮﺍﺣﺪ ‪.‬‬

‫ﺍ ﺩﺍﺭﻳﺔ‪ .‬ﺩﺍﺭ ﺍﻟ ﻜﺮ ﺍ ﻌﺎﺻﺮ ﻟﻠﻄﺒﺎﻋﺔ ﻭﺍﻟﻨﺸﺮ ‪38 . 1. .‬‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫)‪ (1‬ﻋﺒﺪ ﺍ ﺎﻟﻚ ﺇ ﺎﻋﻴﻞ ﺣ ﺮ‪ (1998):‬ﺍ ﺘ ﺪﺍ ﻟ ﺎﻟﻴ ﺍﻟﻜﻤﻴﺔ‬
‫)‪ (2‬ﻋﺒﺪ ﺍ ﺎﻟﻚ ﺇ ﺎﻋﻴﻞ ﺣ ﺮ‪,‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.40 ,‬‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫‪ -2‬ﺍﺧﺘﻴﺎﺭ ﺍ ﺘﺮﺍ ﻴﺔ ﺍﻟﱵ ﲢﻘ ﺃﻓ ﻞ ﺍﻟﻌﻮﺍﺋﺪ ﻭ ﻟﻚ ﻭﻓﻘﺎ ﺎ ﺗﺘ ﻤﻨﻪ ﺟﺪﺍﻭﻝ ﺍﻟﻌﺎﺋﺪ ﺍﻟﺸﺮﻃﻲ ﻣﻦ‬
‫ﺍ ﻌﻠﻮﻣﺎ ‪.‬‬
‫‪ -2-4-3‬ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ ﰲ ـﻞ ـﺮﻭﻑ ﺍﳌ ﺎﻃﺮﺓ ‪:‬‬
‫ﻳﻜﻮ ﻟﺪ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭ ﺍﻟﻘﺪﺭﺓ ﻋﻠ ﲢﺪﻳﺪ ﺍ ﺸﻜﻠﺔ ﻭﺗﺸ ﻴﺺ ﺣﻠﻮﻝ ﺑﺪﻳﻠﺔ‬ ‫ﻞ ﻫﺬﻩ ﺍﻟﻈﺮﻭ‬
‫ﻮﺀ ﻣﻌﻄﻴﺎ ﺍﻟﺸﻜﻞ ﺭﻗ )‪ (6-2‬ﺍﻟ ﺎﺑ ﺍﻟﺬﻛﺮ‬ ‫ﲢﺪﻳﺪ ﺍﺣﺘﻤﺎﻝ ﺑﻠﻮ ﻧﺘﺎﺋ ﻣﺮ ﻮﺑﺔ ﻬﺑﺎ ﻣﻦ ﺃﺣﺪ ﺍ ﻠﻮﻝ ﻭ‬
‫ﺍ ﺎﻃﺮ ﺗ ﻊ ﺍ ﺸﻜﻠﺔ ﻭﺍ ﻠﻮﻝ ﺍﻟﺒﺪﻳﻠﺔ ﺑﲔ ﺑﻌﺪﻳﻦ ﺍﻷﻭﻝ‪ :‬ﺣﻠﻮﻝ ﻣﻌﺮﻭﻓﺔ ﻭﻣﻌﺮﻓﺔ ﻭﺍﻟﺜﺎﱐ ﺣﻠﻮﻝ ﲑ‬ ‫ﻓ‬
‫ﺍﻋﺘﻴﺎﺩﻳﺔ ﻭ ﺎﻣ ﺔ ‪.‬‬
‫ﺍﻷﻭﻝ‪:‬‬ ‫ﺍﻟﺸﻲﺀ ﻭﻫﻨﺎ ﻧﻮﻋﲔ ﻣﻦ ﺍﻻﺣﺘﻤﺎﻻ‬ ‫ﺃﻣﺎ ﺍﻻﺣﺘﻤﺎﻟﻴﺔ ‪ :‬ﻓﻴﻘﺼﺪ ﻬﺑﺎ ﻧ ﺒﺔ ﺗﺮﺟﻴ ﺣﺪﻭ‬
‫ﺍﻻﺣﺘﻤﺎﻝ ﺍ ﻮ ﻮﻋﻲ ﻭﺍﻟﺬﻱ ﻳﻌ ﺍﺣﺘﻤﺎﻝ ﺣﺪﻭ ﺍﻟﺸﻲﺀ ﺃﻣﺮ ﻫﲔ ﻋﻠ ﺩﺭﺟﺔ ﻣﻦ ﺍﻟﻴﻘﲔ ﻭﺍﻟﺜﺎﱐ ‪ :‬ﺍﻻﺣﺘﻤﺎﻝ‬
‫ﲑ ﺍ ﻮ ﻮﻋﻲ ﻭﺍﻟﺬﻱ ﻳﻌ ﺗﺮﺟﻴ ﺃﻣﺮ ﻣﺎ ﻣﺒ ﻋﻠ ﺃﺣﻜﺎ ﺗﺸ ﺼﻴﻪ ﺃﻭ ﺍ ﻌﺘﻘﺪﺓ ‪.‬‬
‫ﻭﺍ ﻌﻠﻮﻣﺎ ﻭﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﻮﺀ ﻣﻌﻄﻴﺎ ﺍ ﻮﻗ‬ ‫ﺩﺭﺍ ﺔ ﺍﺣﺘﻤﺎﻝ ﺣﺪﻭ ﺍﻟﺸﻲﺀ‬ ‫ﻭ ﻫﺬﺍ ﺍﻟﺼﺪﺩ‬
‫ﻌﺔ ﺇﺩﺭﺍ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ‪.‬‬ ‫ﺍ ﺘﻮﻓﺮﺓ ﻭﻳﺘﻌﻤﺪ ﻟﻚ ﻋﻠ‬
‫‪ -3-4-3‬ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭ ﰲ ﻞ ـﺮﻭﻑ ﻋﺪﻡ ﺍﻟﺘ ﻛﺪ‪:‬‬
‫ﺍﻟﻜﺎﻓﻴﺔ ﻭﺍ ﻨﺎ ﺒﺔ ﻋﻦ ﺍ ﺸﻜﻠﺔ ﻟﺘ ﺪﻳﺪﻫﺎ‬ ‫ﻻ ﻳﺘﻮﻓﺮ ﻟﺪ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭ ﻫﺬﻩ ﺍﻟﻈﺮﻭ‬
‫ﻞ ﻫﺬﺍ‬ ‫ﻭﺗﺸ ﻴﺺ ﺍﻟﺒﺪﺍﺋﻞ ﻠﻮ ﺎ ﻭﺍﻟﱵ ﻳﺘﻤﻜﻦ ﻣﻦ ﺧﻼ ﺎ ﲢﺪﻳﺪ ﺍﻻﺣﺘﻤﺎﻻ ﻷﻱ ﻣﻦ ﺍ ﻠﻮﻝ ﺍﻟﺒﺪﻳﻠﺔ ﻭ‬
‫ﺎ‪.‬‬ ‫ﻋﻦ ﺣﻞ ﻣﻨﺎ‬ ‫ﻋﻠ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ﲢﺪﻳﺪ ﻭﻣﻌﺮﻓﺔ ﺍ ﺸﻜﻠﺔ ﻭﺍﻟﺒ‬ ‫ﻟﻌﺪ ﺍﻟﺘ ﻛﺪ ﻳﺼﻌ‬ ‫ﺍﻟﻈﺮﻭ‬
‫ﺎ ﺍﻟﺘ ﺎﺭﻳﺔ ﻣﺪﻳﺮﻫﺎ ﻋﻠ ﺃ ﺎ ﻣﻘﺪﺭﺗﻪ ﻋﻠ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺑ ﺎﻋﻠﻴﺔ ﻣ ﺔ ﻧﻈﺮﺍ‬ ‫ﻭ ﺘﺎﺭ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍ‬
‫ﺗ ﲑ ﺃﻛ ﻋﻠ‬ ‫ﺔ ﺗ ﺩﻱ ﺇﱃ ﻧﺘﺎﺋ ﻛﺒﲑﺓ ﻭﺑ ﻴﻄﺔ ﺍ ﺪ ﻋﻠ ﺍ ﻨﺸ ﺓ ﻭﻷ ﺎ ﺍ‬ ‫ﲑﺍ‬ ‫ﻷ ﺍﻟﻘﺮﺍﺭﺍ‬
‫) ‪(1‬‬
‫ﺔ‪.‬‬ ‫ﺍ ﻨﺸ ﺓ ﺑﺎ ﻘﺎﺭﻧﺔ ﺑﺎﻟﻘﺮﺍﺭﺍ ﺍ‬
‫‪ -5-3‬ﺩﻭﺭ ﺍﳌﻌـﻠﻮﻣﺎﺕ ﺍﶈـﺎﺳﺒﻴﺔ ﰲ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭ ‪.‬‬
‫ﺍ ﺎ ﺒﻴﺔ ﻫﻮ ﺯﻳﺎﺩﺓ ﺍ ﻌﺮﻓﺔ ﺃﻭ ﲢﻮﻳﻞ ﺍ ﻬﻮﻝ ﺇﱃ ﻣﻌﻠﻮﻣﺔ ﺃﻭ‬ ‫ﺍﻟﻨﻬﺎﺋﻲ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﺃ ﺍﻟﻮ ﻴ ﺔ ﻭﺍ ﺪ‬
‫ﺎ ﻳ ﺎﻋﺪﻫ ﻋﻠ ﺍ ﺎ ﺍﻟﺘﺼﺮﻓﺎ ﺃﻭ‬ ‫ﺣﺎﻻ ﺍﳉﻬﻞ ﺃﻭ ﻋﺪ ﺍﻟﺘ ﻛﺪ ﻟﺪ ﻣ ﺘ ﺪﻣﻲ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻴ‬
‫) ‪(2‬‬
‫ﺇﻃﺎﺭ ﻣﻮ ﻮﻋﻲ‪.‬‬ ‫ﺍﻟﻘﺮﺍﺭﺍ ﺍ ﺎﺩﻓﺔ‬

‫)‪(1‬‬
‫‪www.nyose.org.‬‬
‫ﻛﺮﻩ‪.157 .‬‬ ‫ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ‪,‬ﻣﺮﺟﻊ ﺒ‬ ‫)‪(2‬‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﻠﻬﺎ ﺗﺘ ﺬ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍﻟﱵ‬ ‫ﻭﺍﻟﻈﺮﻭ‬ ‫ﻮﺀ ﻣﺎ ﺗﻘﺪ ﻣﻦ ﺩﺭﺍ ﺔ ﺮﺍﺣﻞ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻭ‬
‫ﲢﺪﻳﺪ ﻭﲢﻠﻴﻞ ﺍ ﺸﻜﻠﺔ ﺃﻭ ﻭ ﻊ ﻭﲢﺪﻳﺪ ﺍﻟﺒﺪﺍﺋﻞ ﺍ ﻤﻜﻨﺔ‬ ‫ﻮﺍﺀ‬ ‫ﺍ ﺘﻠ ﺔ ﻭﻳﺘﺒﲔ ﻣﺪ ﺍ ﺎﺟﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫ﺗﻘﻴﻴ ﺗﻠﻚ ﺍﻟﺒﺪﺍﺋﻞ ﻭﺗﻘﺪﻳﺮ ﺍﺣﺘﻤﺎﻻ ﺣﺪﻭ ﻬﺎ ﻭﻧﺘﺎﺋ ﻬﺎ‪.‬‬ ‫ﻞ ﻫﺬﻩ ﺍ ﺸﻜﻠﺔ ﺍ ﺮﺍﺩ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﺑﺸ ﺎ ﺃﻭ‬

‫ﻭ ﺼﻞ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻼﺯﻣﺔ ﻻ ﺎ ﻗﺮﺍﺭﺍﺗﻪ ﻣﻦ ﻣﺼﺎﺩﺭ ﺘﻠ ﺔ ﻭﻟﻜﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺗﻌﺪ‬

‫ﺬﻩ ﺍ ﻌﻠﻮﻣﺔ ﻛﻤﻴﺔ ﻗﺎﺑﻠﻴﺔ ﻟﺘ ﻘ ﻣﻦ ﺻ ﺘﻬﺎ ﻭ ﺜﻞ‬ ‫ﻟﻚ ﺃ‬ ‫ﻭﺍﻟ ﺒ‬ ‫ﺃﻓ ﻞ ﻣﺼﺎﺩﺭ ﺍ ﻌﻠﻮﻣﺎ‬
‫)‪(1‬‬
‫ﺍ ﻌﻠﻮﻣﺎ ﻣﻦ ﺍﺟﻞ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﺃﺣﺪ ﺍﻷﻫﺪﺍ ﺍﻟﺮﺋﻴ ﻴﺔ ﻟﻠﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﻣﻦ ﺃ ﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭ ﺪﺭ ﺍ ﺷﺎﺭﺓ ﺇﱃ ﺃﻧﻪ ﻋﻠ ﺍﻟﺮ‬

‫ﻣﻨﺸ ﻫﺎ‬ ‫ﺗﻮﺍﺟﻪ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺼﻌﻮﺑﺎ‬ ‫ﺇﻻ ﺃ ﻋﻤﻠﻴﺔ ﺇﻳﺼﺎﻝ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭﺧﺼﻮﺻﺎ ﺍ ﺎﺭﺟﻴﲔ ﻣﻨﻬ‬
‫ﺍﻟﺘ ﻈﺎ ﻭﻛﺬﻟﻚ ﺍﻻﺧﺘﻼ‬ ‫ﻭﻣﺒﺎﺩ ﺗﻮﺟﻪ ﺑﺒﻌ‬ ‫ﳏﺪﻭﺩﻳﺔ ﻭﳏﺪﺩﺍ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺇﻟﻴﺔ ﺍﻟﱵ ﺗﻌﺪ ﻭﻓﻘﺎ ﻟ ﺮﻭ‬
‫)‪(2‬‬
‫ﺑﲔ ﺻ ﺎ ﻭﺍﻫﺘﻤﺎﻣﺎ ﺍ ﺘ ﺪﻣﲔ‪.‬‬
‫‪ -6-3‬ﻓـﺎﻋﻠﻴﺔ ﺍﻟﺘـﻘﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻛﻤﻮﺻﻞ ﺟﻴﺪ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ‪:‬‬
‫ﺗﻮﺻﻴﻞ ﻛﺎﻣﻞ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻼﺯﻣﺔ ﻟﺘﻠﺒﻴﺔ ﺍﺣﺘﻴﺎﺟﺎ ﻣ ﺘ ﺪﻣﻴﻬﺎ ﻭﺍﻟﻮﻓﺎﺀ‬ ‫ﻧﻈﺮﺍ ﻟﻘﺼﻮﺭ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬
‫ﺍ ﻜ ﻋﻠ ﻓﻌﺎﻟﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﻤﻮﻋﺔ ﻣﻦ ﺍ ﺷﺮﺍ ﺍﻟﱵ ﺗ ﺎﻋﺪ‬ ‫ﻓ ﻧﻪ ﻜﻦ ﺍﻻ ﺘﺮﺷﺎﺩ‬ ‫ﺑﺘﻠﺒﻴﺔ ﺭ ﺒﺎ‬
‫) ‪(3‬‬
‫ﺗﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴﺔ ﺍﻟﻼﺯﻣﺔ ﻟﻌﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻭﺗﻮﺻﻴﻠﻬﺎ ﻭﻣﻦ ﺃﻫ ﻫﺬﻩ ﺍ ﺷﺮﺍ ‪:‬‬
‫ﺍ ﻓﺼﺎ ﻋﻨﻬﺎ ‪.‬‬ ‫ﻮﻟﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻟﻠ ﺪ ﺍﻷﺩ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ‬ ‫‪ -1‬ﻣﺪ‬
‫ﻭﺃ ﻴﺔ ﳏﺘﻮﻳﺎ ﺎ ﻟﻌﻤﻠﻴﺔ ﺍ ﺎ‬ ‫‪ -2‬ﻣﺪ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻛﻤﺼﺪﺭ ﻣﻦ ﻣﺼﺎﺩﺭ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻟﻘﺮﺍﺭ ‪.‬‬
‫‪ -3‬ﻣﺪ ﺍﻟ ﻬ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍﻟﱵ ﲢﺘﻮﻳﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺗﻨﺎ ﺒﻬﺎ ﻟﻌﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪.‬‬
‫‪ -4‬ﲢﺪﻳﺪ ﻭﻭ ﻊ ﻣﻘﺎﻳﻴ ﻛﻤﻴﺔ ﻟﻘﻴﺎ ﺩﺭﺟﺔ ﺻﻼﺣﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻟﻘﺮﺍﺋﻬﺎ ﻭﻓﻬﻤﻬ ﻟﻠ ﺎﻳﺔ ﺍﻟﱵ ﻛﺘﺒﺖ‬
‫ﺎ‪.‬‬
‫ﻣﺮﺍﻋﺎ ﺎ ﻋﻨﺪ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻣﻦ ﺃ ﻬﺎ‪:‬‬ ‫ﻛﻤﺎ ﻳ ﻴ ) ﻣﻄﺮ ‪ (4)(1995‬ﺍﻋﺘﺒﺎﺭﺍ‬
‫‪ -1‬ﺃ ﻳﺘ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻓﻘﺎ ﻟﻠﻤ ﺎﻫﻴ ﻭﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ ﻋﻠﻴﻬﺎ‪.‬‬

‫ﻛﺮﻩ‪72 .‬‬ ‫)‪ (1‬ﺧﺎﻟﺪ ﻋﺒﺪ ﺍﻟﺮﲪﻦ ﺃﲪﺪ ﻋﻠﻲ‪.‬ﻣﺮﺟﻊ ﺒ‬

‫)‪ (2‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ‪,‬ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.158 .‬‬
‫)‪ (3‬ﳏﻤﺪ ﻋﺒﺪ ﺍﷲ ﺍ ﻬﻨﺪﻱ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ ‪32 .‬‬
‫)‪ (4‬ﳏﻤﺪ ﻋﻄﻴﺔ ﻣﻄﺮ ﻭ ﺧﺮﻭ ﻣﺮﺟﻊ ﺒ ﻛﺮﻩ‪.583 .‬‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﻣﻨﻄﻘﻪ ﻭ ﻠﻴﻤﺔ ﺗ ﺎﻋﺪ ﻋﻠ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻋﻠ ﺃ‬ ‫ﻭﺗﺼﻨﻴ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫‪ -2‬ﺃ ﻳﺘ ﻋﺮ‬
‫ﺍ ﺘﻨﺒﺎ ﺍ ﺷﺮﺍ ﺍ ﻼﺋﻤﺔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭ ﻭﻣﻦ ﺗ ﲑ ﻫﺬﻩ ﺍ ﺷﺮﺍ ‪.‬‬
‫‪ -3‬ﺍ ﻓﺼﺎ ﻋﻦ ﻛﻞ ﻣﻌﻠﻮﻣﺎ ﻣﺎﺩﻳﺔ ﺃﻭ ﺟﻮﻫﺮﻳﺔ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﻣ ﺘ ﺪﻣﻲ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ‪.‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺗﺘﻤﺘﻊ ﺑﺎ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﱵ ﻳﺘ ﻋﺮ ﻬﺎ‬ ‫‪ -4‬ﺍﻟﺘ ﻛﺪ ﻣﻦ ﺃ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻣﺜﻞ‪ :‬ﺍ ﻼﺋﻤﺔ ﺍ ﺼﺪﺍﻗﻴﺔ ﺍ ﻮ ﻮﻋﻴﺔ ﺍﻟﺸﻤﻮﻝ ﺍ ﻓﺼﺎ ﺍﻟﻜﺎ ‪.‬‬
‫ﻋﻠ‬ ‫ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻳ ﺮ‬ ‫ﺧﺼﺎﺋﺺ ﻭﺍﺣﺘﻴﺎﺟﺎ‬ ‫ﻭﺧﻼﺻﺔ ﺍﻟﻘﻮﻝ ﺃ ﺗﻌﺪﺩ ﻭﺍﺧﺘﻼ‬
‫ﻣﻌﺪﻱ ﺗﻠﻚ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺇﻋﺪﺍﺩﻫﺎ ﺎ ﻳﻜ ﻞ ﺗﺰﻭﻳﺪ ﻛﻞ ﻓ ﺔ ﺑﺎ ﺪ ﺍﻷﺩ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻼﺯﻣﺔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫‪ -7-3‬ﳏـﺪﺩﺍﺕ ﺟـﻮﺩﺓ ﺍﻟﺘـﻘﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ‪:‬‬
‫ﺇﻻ ﺃ ﻫﺬﻩ‬ ‫ﺃ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺗﻌﺘ ﻣﺼﺪﺭﺍ ﻫﺎﻣﺎ ﻭﺭﺋﻴ ﺎ ﻟﻠﻤﻌﻠﻮﻣﺎ ﻭ ﻟﻚ ﺑﺎﻟﻨ ﺒﺔ ﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﻋﻠ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺃﺧﺬ ﺍ ﺬﺭ ﻋﻨﺪ ﻗﺮﺍﺀﺓ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﻋﺮ ﻪ ﻟﻠﻤ ﺪﺩﺍ ﺍﻟﱵ ﲢﺪ ﻣﻦ ﻓﺎﺋﺪ ﺎ ﺎ‬
‫) ‪(1‬‬
‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﻭﻓﻴﻤﺎ ﻳﻠﻲ ﺃﻫ ﺍ ﺪﺩﺍ ‪:‬‬ ‫ﺃﻭ ﺍ ﺘ ﺪﺍ ﻣﻌﻠﻮﻣﺎ ﺎ‬
‫ﺛﺒﺎﺕ ﺍﻟﻘﻮﺓ ﺍﻟﺸﺮﺍﺋﻴﺔ ﻟﻮﺣﺪﺓ ﺍﻟﻨﻘﺪ ‪:‬‬ ‫‪ -1-7-3‬ﺍﻓﺘﺮﺍ‬
‫ﺒﺎ ﺍﻟﻘﻮﺓ ﺍﻟﺸﺮﺍﺋﻴﺔ ﻟﻮﺣﺪﺓ ﺍﻟﻨﻘﺪ ﻭ ﺣﻘﻴﻘﺔ ﺍﻷﻣﺮ ﺃ ﻭﺣﺪﺓ‬ ‫ﻳﺘ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻓﻘﺎ ﻻﻓﺘﺮﺍ‬
‫ﺎﻭﻟﺔ ﻗﻴﺎ ﺃ ﺮ‬ ‫ﺍﻟﻨﻘﺪ ﺗﺘ ﲑ ﺮﻭﺭ ﺍﻟﻮﻗﺖ ﺑ ﺒ ﺗ ﲑ ﺍﻷ ﻌﺎﺭ ﻭﻗﺪ ﺃﺟﺮﻳﺖ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﺭﺍ ﺎ ﻭﺍﻷﲝﺎ‬
‫ﺗﺼﻞ ﺇﱃ ﻗﺒﻮﻝ ﺃﻱ ﻃﺮﻳﻘﺔ ﺑﺘﻌﺪﻳﻞ‬ ‫ﻣ ﺘﻮ ﺍﻷ ﻌﺎﺭ ﻋﻠ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺃﻻ ﺃﻧﻪ ﺇﱃ ﺍ‬ ‫ﺍﻟﺘ ﲑﺍ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻌﺪﺓ ﻭﻓﻘﺎ ﻟﻠﻤﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ ﻋﻠﻴﻬﺎ ‪.‬‬
‫‪ -2-7-3‬ﺍﻟﺘﺴـﺠﻴﻞ ﺍﻟﺘﺎﺭ ﻲ‪:‬‬
‫ﻴﻞ ﺍﻷﺣﺪﺍ ﻭﺍﻟﻌﻤﻠﻴﺎ ﺍﻟﱵ ﲢﺪ ﺧﻼﻝ ﺍﻟ ﺘﺮﺓ‬ ‫ﺗﻌﺪ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻓﻘﺎ ﺒﺪﺃ ﺍﻟﺘﻜﻠ ﺔ ﺍﻟﺘﺎﺭ ﻴﺔ ﻟﺘ‬
‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﻴﻞ ﺍﻟﺘﺎﺭ ﻲ ﻗﻴﺪﺍ ﻋﻠ ﻗﻴﻤﺘﻬﺎ‬ ‫ﻭ ﺎﻟﺒﺎ ﻣﺎ ﻳﺘ ﺍ ﺘ ﺪﺍﻣﻬﺎ ﻟﺘﻮﻗﻊ ﺍ ﺘﻘﺒﻞ ﻭ ﺜﻞ ﺍﻟﺘ‬
‫‪ -3-7-3‬ﻗﺪﺭﺓ ﺍ ﺩﺍﺭﺓ ﰲ ﺍﻟﺘـ ﺛﲑ ﻋﻠﻰ ﳏﺘﻮ ﻭﻣﻀﻤﻮﻥ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ‪:‬‬
‫ﺣﺪﻭﺩ ﻣﻌﻨﻴﺔ ﻭ ﻟﻚ ﺑﺎ ﺘ ﺪﺍ ﺃﻧﺸﻄﺔ‬ ‫ﻣ ﻤﻮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﺘﻠﻚ ﺍ ﺩﺍﺭﺓ ﺍﻟﻘﺪﺭﺓ ﻋﻠ ﺍﻟﺘ ﲑ‬
‫ﺎﻳﺔ ﺍﻟ ﺘﺮﺍ ﺍ ﺎﻟﻴﺔ ﻭ ﻜﻦ ﻟﻚ ﻣﻦ ﺧﻼﻝ ﻋﻘﺪ ﺻ ﻘﺎ ﺃﻭ ﻣﺰﺍﻭﻟﺔ ﺃﻧﺸﻄﺔ ﻣﻌﻴﻨﺔ ﻗﺒﻞ ﺎﻳﺔ ﺍﻟ ﺘﺮﺓ ﺍﻟﱵ ﻳﺘ‬

‫)‪ (1‬ﻃﺎرق ﻋﺒﺪ اﻟﻌﺎل ﺣﻤﺎد‪ (2005):‬اﻟﺘﻘﺎریﺮ اﻟﻤﺎﻟﻴﺔ‪ .‬اﻟﺪار اﻟﺠﺎﻡﻌﻴﺔ ﻟﻠﻨﺸﺮ واﻟﺘﻮزیﻊ‪ .‬اﻹﺳﻜﻨﺪریﺔ ‪.‬ص‪67‬‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻟﺬﻱ ﻟﺰ ﺍﻷﻣﺮ ﺃ‬ ‫ﺍﻟﺒﻨﻮﺩ ﻭﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻋﻨﻬﺎ ﺍﻟﺬﻱ ﻳ ﺮ ﻋﻠ ﺑﻌ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪.‬‬ ‫ﺗﻠﻘ ﺍﻫﺘﻤﺎﻣﺎ ﺧﺎﺻﺎ ﻣﻦ ﺍ ﺘ ﺪﻣﲔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍﻟﻮﺍﺭﺩﺓ‬
‫‪ -4-7-3‬ﺍﳊـ ﻢ ﻭﺍﻟﺘـﻘﺪﻳﺮ ﺍﻟﺸـ ﺼﻲ‪:‬‬
‫ﺍ ﺘ ﺮﺍ ﻧﺘﻴ ﺔ ﺃﻱ ﻣﺸﺮﻭ ﻣﻦ ﺭﺑ ﺃﻭ ﺧ ﺎﺭﺓ ﻓ ﺍﻷﻣﺮ ﻳﺘﻄﻠ‬ ‫ﻟﻠﺘﻮﺻﻞ ﺇﱃ ﺍﻟﺪﻗﺔ ﺍﻟﻜﺎﻣﻠﺔ‬
‫ﺇﻣﻜﺎﻧﻴﺔ ﺗﻘ ﻴ ﺍ ﺸﺮﻭﻋﺎ ﺇﱃ ﻓﺘﺮﺍ ﻣﺎﻟﻴﺔ ﻣﻌﻴﻨﺔ‬ ‫ﺎﻳﺔ ﺍ ﺸﺮﻭ ‪ ,‬ﻟﺬﺍ ﺗﻘﻮ ﺍ ﺎ ﺒﺔ ﻋﻠ ﺍﻓﺘﺮﺍ‬ ‫ﺍﻻﻧﺘﻈﺎﺭ ﺣ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺇﻻ ﺃﻧﻪ ﺑﻄﺒﻴﻌﺔ ﺍ ﺎﻝ ﻣ ﻗﺘﺔ ﻭ ﲑ ﺎﺋﻴﺔ‬ ‫ﻣﻦ ﺍﻟﺪﻗﺔ ﺍﻟﻈﺎﻫﺮﺓ‬ ‫) ﻋﺎﺩﺓ ﻨﺔ( ﻭﻋﻠ ﺍﻟﺮ‬
‫ﻭﺗﺘﻄﻠ ﺍ ﺰﻳﺪ ﻣﻦ ﺍ ﻜ ﻭﺍﻟﺘﻘﺪﻳﺮ ﺍﻟﺸ ﺼﻲ ‪.‬‬
‫‪ -5-7-3‬ﻣـﺮﻭﻧﺔ ﺍﺧـﺘﻴﺎﺭ ﺍﻟﻄـﺮ ﻭﺍ ﺳـﺎﻟﻴﺐ ﺍﶈـﺎﺳﺒﻴﺔ‪:‬‬
‫ﻭﺍﻷ ﺎﻟﻴ‬ ‫ﻭﻫﻮ ﺑﺼﺪﺩ ﺍ ﻌﺎﳉﺔ ﺍ ﺎ ﺒﻴﺔ ﻟﻠﻤﺸﺎﻛﻞ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﻄﺮ‬ ‫ﻳﻮﺍﺟﻪ ﺍ ﺎ‬
‫ﻮ ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﻭﺍﻟﱵ ﺘﺎﺭ ﻣﻦ ﺑﻴﻨﻬﺎ ﻣﺎ‬ ‫ﻭﺍﻟﺒﺪﺍﺋﻞ ﺍﻟﱵ ﺗﻠﻘﻲ ﺍﻟﻘﺒﻮﻝ ﺍﻟﻌﺎ‬ ‫ﻭﺍﻟ ﻴﺎ ﺎ‬
‫ﻋﻤﻠﻴﺔ ﺍﻻﺧﺘﻴﺎﺭ ﻣﻦ ﺑﲔ ﻫﺬﻩ‬ ‫ﻭﺍﻷﻭ ﺎ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﺮ ﻬﺑﺎ ﺍ ﻨﺸ ﺓ ﻭﻳ ﺩﻱ ﺍ ﺎ ﻠﺔ‬ ‫ﺍﻟﻈﺮﻭ‬ ‫ﻳﻨﺎ‬
‫ﺍ ﺍﻟﻌﻼﻗﺔ ﺑﺎ ﻨﺸﺎﺓ ‪.‬‬ ‫ﺍﻟﺒﺪﺍﺋﻞ ﺃ ﺎﺭ ﺘﻠ ﺔ ﻋﻠ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﻳﺘ ﺍ ﺎ ﻫﺎ ﻣﻦ ﻗﺒﻞ ﺍﻷﻃﺮﺍ‬
‫ﺍ ﺘ ﺪﺍ ﺍﻟﻄﺮ‬ ‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍﻟﺪﺭﺍ ﺔ ﺍﻟﱵ ﻗﺎ ﻬﺑﺎ ) ‪ (Lztien , 1988‬ﺃ ﺍﻟﺘ ﲑﺍ‬ ‫ﻭﻗﺪ ﺃﻛﺪ‬
‫ﺇﱃ ﺇﺟﺮﺍﺀ‬ ‫ﺍﻟ ﺎﺷﻠﺔ ﺗﻠ‬ ‫ﻭﺃ ﺍﻟﺸﺮﻛﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻛﻘﻨﺎ )‪ (Mask‬ﺸﺎﻛﻞ ﺍﻷﺩﺍﺀ ﺍﻟ ﻌﻴ‬ ‫ﻭﺍﻟ ﻴﺎ ﺎ‬
‫ﺎﺋﺮ ‪.‬‬ ‫ﺯﻳﺎﺩﺓ ﺍﻷﺭﺑﺎ ﺃﻭ ﺗﻘﻠﻴﻞ ﺍ‬ ‫ﺍﻟﻄﺮ ﻭﺍﻟ ﻴﺎ ﺎ ﺍ ﺎ ﺒﻴﺔ ﺑ ﺮ‬ ‫ﺗ ﻴﲑﺍ‬

‫ﺎ‪.‬‬ ‫‪ -6-7-3‬ﺍﻟﺒﻨـﻮﺩ ﺍﻟ ﻳﺼـﻌﺐ ﺍﻟﺘﺴـﺠﻴﻞ ﺍﶈـﺎﺳ‬

‫ﺜﻞ ﺃﺣﺪ ﺃﻫ ﺍﻟﻌﻮﺍﻣﻞ‬ ‫ﻴﻞ ﲨﻴﻊ ﻣﻈﺎﻫﺮ ﻧﺸﺎ ﺍ ﻨﺸ ﺓ ﻭﺍﻟﱵ ﻣﻦ ﺍ ﻤﻜﻦ ﺃ‬ ‫ﺗ‬ ‫ﻻ ﻜﻦ ﻟﻨﻈﺎ ﺍ ﺎ‬
‫ﻟﻨ ﺎ ﺍ ﻨﺸ ﺓ ﺣﻴ ﺗﻌﺪ ﺍ ﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ ﻣﻦ ﺗﻠﻚ ﺍﻟﻌﻮﺍﻣﻞ ﺍ ﺎﻣﺔ ﻟﻨ ﺎ ﺍ ﺸﺮﻭﻋﺎ ‪ ,‬ﻭﻷﻛﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬
‫ﻋﻠ ﺍﻟﻌﻨﺎﺻﺮ ) ﺃﻟﻜﻤﻴﺔ ( ﺍﻟﱵ ﻜﻦ ﻗﻴﺎ ﻬﺎ ﻮ ﻮﻋﻴﺔ ﻣﻨﺎ ﺒﺔ ﻭﻓﻘﺎ ﺘﻄﻠﺒﺎ‬ ‫ﻴﻞ ﺍ ﺎ‬ ‫ﺍﻟﺘ‬ ‫ﺗﻨ ﺼﺮ‬
‫ﻛﻞ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻋﻠﻴﻬﺎ ﻭ ﺬﺍ ﻳﻨﻈﺮ ﺇﱃ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺃ ﺎ ﺜﻞ ﺟﺰﺀ ﻭﻟﻴ‬ ‫ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ‬
‫ﻭﺍﻟﻌﻮﺍﻣﻞ ﺍ ﺮﺓ ﻋﻠ ﻧﺸﺎ ﺍ ﻨﺸ ﺓ ‪.‬‬

‫ﻛﻞ ﻫﺬﻩ ﺍﻟﻘﻴﻮﺩ ﻭﺍ ﺪﺩﺍ ﺍﻟ ﺎﺑﻘﺔ ﺍﻟﺬﻛﺮ ﻳﺘﺮﺗ ﻋﻠﻴﻬﺎ ﺃ ﺎﺭ ﺘﻠ ﺔ ﻋﻠ ﺟﻮﺩﺓ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻣﻦ ﺃﺟﻞ‬
‫ﺍﻟﻮﻗﺖ ﺍ ﺎ ﺮ ﺟﻬﻮﺩﺍ ﺣﺜﻴﺜﺔ ﻭﻣ ﺘﻤﺮﺓ ﺑ ﻴﺔ ﲢ ﲔ‬ ‫ﺍ ﻬﻨﻴﺔ‬ ‫ﺗﺒﺬﻝ ﺍ ﻨﻈﻤﺎ‬ ‫ﻋﻠ ﻫﺬﻩ ﺍ ﺪﺩﺍ‬ ‫ﺍﻟﺘ ﻠ‬
‫ﺟﻮﺩﺓ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺍﻟﺘﻘﻠﻴﻞ ﻣﻦ ﺃ ﺎﺭﻫﺎ ﺍﻟ ﻠﺒﻴﺔ‪.‬‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫‪ -8-3‬ﺍﻟﺘـﻮﺟﻬﺎﺕ ﺍﳌﺴـﺘﻘﺒﻠﻴﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ‪:‬‬

‫ﺍﻟﻮﻗﺖ ﺍ ﺎ ﺮ ﺟﻬﻮﺩﺍ ﺣﺜﻴﺜﺔ ﻭﻣ ﺘﻤﺮﺓ ﺑ ﻴﺔ ﲢ ﲔ ﺟﻮﺩﺓ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻓﻘﺪ‬ ‫ﺗﺒﺬﻝ ﺍﳉﻬﺎ ﺍ ﻬﻨﻴﺔ‬
‫ﻋﺎ ‪ 1991‬ﺑﺘ ﻴ ﳉﻨﺔ ﺧﺎﺻﺔ ﺑﺎﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﻗﺎ ﺍ ﻌﻬﺪ ﺍﻷﻣﺮﻳﻜﻲ ﻟﻠﻤ ﺎ ﺒﲔ ﺍﻟﻘﺎﻧﻮﻧﻴﲔ ) ‪(Apical‬‬
‫)‪(1‬‬
‫ﺗﺮﺃ ﻬﺎ ‪ Jenkins .Edmond‬ﻭﻗﺪ ﻛﻠ ﺖ ﻫﺬﻩ ﺍﻟﻠ ﻨﺔ ﺎ ﻳﻠﻲ‪.‬‬
‫ﺃ ﺗ ﺼ ﻋﻨﻬﺎ ﺍ ﺩﺍﺭﺓ ﻟ ﺧﺮﻳﻦ‪.‬‬ ‫‪ -1‬ﲢﺪﻳﺪ ﻃﺒﻴﻌﺔ ﻭﻧﻄﺎ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ‬
‫‪ -2‬ﻧﻄﺎ ﺍﻟﺘﻮﺟﻪ ﻟﻠﻤﺪﻗ ﺍ ﺎﺭﺟﻲ ﺍﻟﺬﻱ ﻳﺘﻮﺟ ﻋﻠﻴﻪ ﺍﻟﺘﻘﺮﻳﺮ ﻋﻨﻪ ﺑﺸ ﺍﻟﺒﻨﻮﺩ ﺍ ﺘﻨﻮﻋﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ‪.‬‬
‫ﺍ ﻌﻠﻮﻣﺎﺗﻴﺔ ﻟﻠﻤ ﺘﺜﻤﺮﻳﻦ ﻭﺍﻟﺪﺍﺋﻨﲔ ﻭﺍﻟﱵ‬ ‫ﺍﻟﻠ ﻨﺔ ﺗﻘﺮﻳﺮﻫﺎ ﲢﺖ ﻋﻨﻮﺍ ﺍ ﺎﺟﺎ‬ ‫ﻭ ﻋﺎ ‪ 1995‬ﺃﺻﺪﺭ‬
‫ﺍ ﺘﻘﺒﻞ‪.‬‬ ‫ﻓ ﺎ ﻭﺍ ﻌﺔ ﻣﻦ ﺍ ﺘ ﺪﻣﲔ‬ ‫ﺃﻭﺻﺖ ﻓﻴﻪ ﺃ ﺗﺘ ﻤﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬
‫ﺍﻟﺼﻠﺔ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍ‬ ‫ﺍ ﺎﻟﻴﺔ ﻭ ﲑ ﺍ ﺎﻟﻴﺔ‪ :‬ﻭﻫﺬﻩ ﺍﻟ ﺔ ﺗﺘ ﻤﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭ ﺍ ﻓﺼﺎﺣﺎ‬ ‫ﺃ‪ -‬ﺍﻟﺒﻴﺎﻧﺎ‬
‫ﺍ ﺩﺍﺭﺓ ﺍﻟﻌﻠﻴﺎ ﻭﻗﻴﺎ ﺍﻷﺩﺍﺀ ﺍﻟﺬﻱ ﺗﻘﻮ ﺑﻪ ﺗﻠﻚ ﺍ ﺩﺍﺭﺓ ﺩﺍﺭﺓ ﺍﻟﺸﺮﻛﺔ‪.‬‬ ‫ﻬﺑﺎ ﺑﻴﺎﻧﺎ ﻋﻦ ﻧﺸﺎ‬
‫ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺘﻌﻠﻘﺔ ﺑﺎﳉﻮﺍﻧ ﺍ ﺎﻟﻴﺔ ﻭﺗﻘﻴﻴ ﺍﻷﺩﺍﺀ‬ ‫ﺏ‪ -‬ﲢﻠﻴﻼ ﺍ ﺩﺍﺭﺓ‪ :‬ﻭﺗﺘ ﻤﻦ ﺃ ﺒﺎﺏ ﺍﻟﺘ ﲑﺍ‬
‫ﺍ ﺘﺎﺣﺔ ﻭﺍ ﺎﻃﺮ ﺍ ﺘ ﻤﻠﺔ ﻬﺑﺎ ﻭﺗﻘﻴﻴ ﺍﻷﺩﺍﺀ ﺍﻟ ﻌﻠﻲ‬ ‫ﻣ ﺘﻘﺒﻠﻴﺔ‪ :‬ﻭﻓﻴﻬﺎ ﻳﺘ ﺗﻮ ﻴ ﺍﻟ ﺮ‬ ‫‪ -‬ﻣﻌﻠﻮﻣﺎ‬
‫ﺎﻓﺔ ﺇﱃ ﺧﻄ ﺍ ﺩﺍﺭﺓ‪.‬‬ ‫ﻟﺸﺮﻛﺔ ﺑﺎ ﺘﻨﺒ ﺑﻪ ﺎﺑﻘﺎ ﻭﺗﻘﻴﻴ ﻛ ﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ ﺍﻟﺘﻨﺒ ﺍ ﺍﻟ ﺎﺑﻘﺔ ﺑﺎ‬
‫ﺣﻠﻮ ﺍ ﺩﺍﺭﺓ ﻭﺗ ﻮﻳ ﺎ ﺎ ﻭ ﺎﻟﺒﻴﺔ ﺍ ﺎ ﲔ ﺣﻮﻝ‬ ‫ﻋﻦ ﺍ ﺩﺍﺭﺓ‪ :‬ﻭﺗﺘ ﻤﻦ ﻣﻌﻠﻮﻣﺎ‬ ‫ﺩ‪ -‬ﻣﻌﻠﻮﻣﺎ‬
‫ﺍﻟﺼ ﻘﺎ ﻭﺍﻟﻌﻼﻗﺎ ﻣﻊ ﺍ ﻃﺮﺍ ﺍ ﻘﺮﺑﺔ ﻭ ﺍ ﺍﻟﻌﻼﻗﺔ‪.‬‬
‫ﻭﺍ ﺘﺮﺍﺗﻴ ﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺸﺮﻛﺔ ﻭﲢﺪﻳﺪ ﻧﻄﺎ ﺍﻟﻌﻤﻞ‬ ‫ﻫ ‪ -‬ﺧﻠ ﻴﺔ ﻋﻦ ﺍ ﻨﺸ ﺓ‪ :‬ﻭﻓﻴﻬﺎ ﻳﺘ ﲢﺪﻳﺪ ﺍﻷﻫﺪﺍ‬
‫ﻭﻭﺻ ﻧﺸﺎ ﺍﻟﺸﺮﻛﺔ ﻭﺧﺼﺎﺋﺼﻬﺎ‪.‬‬
‫ﺃ ﺍﻟﺘﻮﺟﻪ ﺍ ﺘﻘﺒﻠﻲ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻳﻌ ﺍﻟﺘ ﻮﻝ ﻣﻦ ﺍﻟﺘﻘﺮﻳﺮ ﺍ ﺎ ﺇﱃ ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺸﺎﻣﻞ )‬ ‫ﻭ ﺎ ﺒ ﻳﺘ‬
‫ﻛﻤﺎ ﻭﻭﺻ ﺎ(‪.‬‬

‫)‪(1‬‬
‫‪Ahmad Riahi –Belkaoui:(2000) Accounting The ry‘4th Edition Business Press,p.209‬‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﱐ ‪]----------------------- [:‬ﺍﻟﺘﻘـﺎﺭﻳﺮ ﺍﳌـﺎﻟﻴﺔ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻋﻤـﻠﻴﺔ ﺍﲣـﺎﺫ ﺍﻟﻘـﺮﺍﺭﺍﺕ‬

‫ﺧـ ﺻﺔ ﺍﻟﻔـﺼﻞ ﺍﻟ ــﺎﱐ ‪:‬‬

‫ﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺧﻼﻝ ﻓﺘﺮﺓ‬ ‫ﺎ ﻻﺷﻚ ﻓﻴﻪ ﺃ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻫﻲ ﺍﻟﺼﻮﺭﺓ ﺍ ﻌ ﺓ ﻋﻦ ﻧﺘﺎﺋ ﺃﻋﻤﺎﻝ ﺍ‬
‫ﺔ ﻭﺍ ﺘﺜﻤﺮﻳﻦ‬ ‫ﺗﻠﻚ ﺍﻟﻘﻮﺍﺋ ﺑﺎﺣﺘﻴﺎﺟﺎ ﺃﺻ ﺎﺏ ﺍ‬ ‫ﺃ ﺗ ﻲ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻘﺪﻣﺔ‬ ‫ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ ‪,‬ﻟﺬﺍ‬
‫ﺔ ﻭ ﺎ ﻳﻨﻌﻜ ﺍ ﺎﺑﻴﺎ ﻋﻠ ﺗﻨﻤﻴﺔ‬ ‫ﺗﻨﻤﻴﺔ ﺍ‬ ‫ﺍ ﺎ ﻗﺮﺍﺭﺍ ﺃﻛﺜﺮ ﻗﺪﺭﺓ‬ ‫ﺍ ﺎﻟﻴﲔ ﻭﺍ ﺮﺗﻘﺒﲔ ﺎ ﻳ ﺎﻋﺪﻫ‬
‫ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﻮﻃ ‪.‬‬
‫ﺍﻟﺘ ﺎﺭﻳﺔ ﺍﺣﺪ ﺃﻫ‬ ‫ﻭﺍﻟﺸﺮﻛﺎ‬ ‫ﺎ‬ ‫ﺗﻌﺘ ﺍﻟﻘﻮﺍﺋ ﻭ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟ ﻨﻮﻳﺔ ﺍ ﻨﺸﻮﺭﺓ ﻟﻠﻤ‬ ‫ﺣﻴ‬
‫ﺍﻟﱵ ﲢﺘﻮﻳﻬﺎ‪ ,‬ﻭﻣﺎ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﺮﺷﻴﺪﺓ‪ ,‬ﻧﻈﺮﺍ ﻟﺘﻨﻮ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﻼﺯﻣﺔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻣﺼﺎﺩﺭ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺗﻮﻓﺮﻩ ﻣﻦ ﺇﻓﺼﺎ ﻋﺎﺩﻝ ﻟﻠﻤﻌﻠﻮﻣﺎ ‪ ,‬ﻣﻦ ﺣﻴ ﺗﻮﻓﲑ ﺍﻟ ﺮﺻﺔ ﺍ ﺘﻜﺎﻓ ﺔ ﻟ ﻃﺮﺍ ﺍ ﻌﻨﻴﺔ ﻬﺑﺬﻩ ﺍﻟﻘﻮﺍﺋ ﻭﺍﻟﺘﻘﺎﺭﻳﺮ‬
‫ﺍ ﺎﻟﻴﺔ ﺑﺎﻟﻨ ﺒﺔ ﻟﻠ ﺼﻮﻝ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﱵ ﺘﺎﺟﻮ ﺎ ﻣﻦ ﺍﺟﻞ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺍﻻ ﺘﺜﻤﺎﺭﻱ ﻭﺍﻟﺘﻤﻮﻳﻠﻴﺔ‪.‬‬

‫ﺍ ﺎ ﺒﻴﺔ ﻫﻮ ﺯﻳﺎﺩﺓ ﺍ ﻌﺮﻓﺔ ﺃﻭ ﲢﻮﻳﻞ ﺍ ﻬﻮﻝ ﺇﱃ ﻣﻌﻠﻮﻣﺔ ﺃﻭ‬ ‫ﺍﻟﻨﻬﺎﺋﻲ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﺃ ﺍﻟﻮ ﻴ ﺔ ﻭﺍ ﺪ‬
‫ﺎ ﻳ ﺎﻋﺪﻫ ﻋﻠ ﺍ ﺎ ﺍﻟﺘﺼﺮﻓﺎ ﺃﻭ‬ ‫ﺣﺎﻻ ﺍﳉﻬﻞ ﺃﻭ ﻋﺪ ﺍﻟﺘ ﻛﺪ ﻟﺪ ﻣ ﺘ ﺪﻣﻲ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻴ‬
‫ﺇﻃﺎﺭ ﻣﻮ ﻮﻋﻲ‪.‬‬ ‫ﺍﻟﻘﺮﺍﺭﺍ ﺍ ﺎﺩﻓﺔ‬

‫ﻠﻬﺎ ﺗﺘ ﺬ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍﻟﱵ‬ ‫ﻭﺍﻟﻈﺮﻭ‬ ‫ﻮﺀ ﻣﺎ ﺗﻘﺪ ﻣﻦ ﺩﺭﺍ ﺔ ﺮﺍﺣﻞ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻭ‬
‫ﲢﺪﻳﺪ ﻭﲢﻠﻴﻞ ﺍ ﺸﻜﻠﺔ ﺃﻭ ﻭ ﻊ ﻭﲢﺪﻳﺪ ﺍﻟﺒﺪﺍﺋﻞ ﺍ ﻤﻜﻨﺔ‬ ‫ﻮﺍﺀ‬ ‫ﺍ ﺘﻠ ﺔ ﻭﻳﺘﺒﲔ ﻣﺪ ﺍ ﺎﺟﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫ﺗﻘﻴﻴ ﺗﻠﻚ ﺍﻟﺒﺪﺍﺋﻞ ﻭﺗﻘﺪﻳﺮ ﺍﺣﺘﻤﺎﻻ ﺣﺪﻭ ﻬﺎ ﻭﻧﺘﺎﺋ ﻬﺎ ‪.‬‬ ‫ﻞ ﻫﺬﻩ ﺍ ﺸﻜﻠﺔ ﺍ ﺮﺍﺩ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﺑﺸ ﺎ ﺃﻭ‬

‫ﺍ ﺘﻨﺪﺍ‬ ‫ﻧﺘﺎﺋ ﺗﺸ ﻴﻞ ﻗﺪﺭ ﻛﺒﲑ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﻭﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺑﻄﺒﻴﻌﺘﻬﺎ ﻭ ﻴﻠﺔ ﺗﺒ ﻴ ﻟﻌﺮ‬
‫ﺇﱃ‬ ‫ﺻﻮﺭﺓ ﻣﺎﻟﻴﺔ ﺪ‬ ‫ﻼ ﺍ ﺎ ﺒﻴﺔ ﺑﺸ ﺃﻧﻮﺍﻋﻬﺎ‪ ,‬ﻭﻳﺘ ﺍﻟﺘﻌﺒﲑ ﻋﻦ ﻧﺘﺎﺋ ﻫﺬﻩ ﺍﻟﻌﻤﻠﻴﺎ‬ ‫ﻭﺍﻟﺪﻓﺎﺗﺮ ﻭﺍﻟ‬
‫ﺎﻝ ﺍ ﺎ‬ ‫ﻣ ﺎﻋﺪﺓ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺇﱃ ﺍ ﺘﻨﺘﺎ ﺍﻛ ﻗﺪﺭ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗ ﺎﻋﺪﻫ‬
‫ﺍﻟﺒﻴ ﻴﺔ‪ .‬ﻭ ﻟﻚ ﻬﺑﺪ‬ ‫ﺔ ﻭﺍﻟﻈﺮﻭ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍ ﺎﻟﻴﺔ ﺍﻟﺮﺷﻴﺪﺓ‪ ,‬ﻭﺗﺘﻼﺀ ﻣﻊ ﻃﺒﻴﻌﺔ ﻧﺸﺎ ﺍ‬ ‫ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺘ ﺪﻣﻴﻬﺎ ﻭﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺗﻘﺪ ﺍ ﻌﻠﻮﻣﺎ ﺑﺎﻟﺸﻜﻞ ﺍﻷﻛﺜﺮ ﻧ ﻌﺎ ﻭﻓﺎﺋﺪﺓ‬

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‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﻭﲢﻠﻴﻞ ﺘﻤﻊ ﻋﻴﻨﺔ‬ ‫ﻭﺻ‬ ‫ﺍ ﺘ ﺪﻣﺔ‬ ‫ﺍﳌﺒﺤﺚ ﺍ ﻭﻝ‪ :‬ﺍﻟﻮ ﺎﺋﻞ ﻭﺍﻷ ﺎﻟﻴ‬
‫ﺍﻟﺪﺭﺍ ﺔ‪.‬‬
‫ﺍﳌﺒﺤﺚ ﺍﻟ ـﺎﱐ ‪ :‬ﲢﻠﻴﻞ ﻣﺪ ﻣﻼﺋﻤﺔ ﻭﻣﻮ ﻮﻗﻴﻪ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺃ ﺮﻫﺎ‬
‫ﲢ ﲔ ﻓﺎﻋﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﻭﺍﻟﻄﺮ ﺍ ﺎ ﺒﻴﺔ ﻭﻗﺎﺑﻠﻴﺘﻬﺎ‬ ‫ﺍﻟ ﻴﺎ ﺎ‬ ‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﻟﺚ‪ :‬ﲢﻠﻴﻞ ﻣﺪ ﺍﻟﺜﺒﺎ‬
‫ﲢ ﲔ ﻓﺎﻋﻠﻴﺔ ﺍ ﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻭﺃ ﺮﻫﺎ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬

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‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﻬــﻴﺪ ‪:‬‬
‫ﺍﻟﻨﻈﺮﻱ ﺎ ﻛﺎ ﻻﺑﺪ ﻣﻦ‬ ‫ﻧﺘﻴ ﺔ ﻷ ﻴﺔ ﻣﻮ ﻮ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻭﺍﺗ ﺎﻋﻬﺎ ﻭﺑﻌﺪ ﺍﻻﻧﺘﻬﺎﺀ ﻣﻦ ﺍﳉﺎﻧ‬
‫ﻓﻘﺪ‬ ‫ﲢﻘﻴ ﻫﺬﺍ ﺍﻟ ﺮ‬ ‫ﺭﺑ ﻫﺬﺍ ﺍﳉﺎﻧ ﺍﻟﻨﻈﺮﻱ ﲜﺎﻧ ﺗﻄﺒﻴﻘﺎ ﺎ ﺍﻟﻌﻤﻠﻴﺔ) ﺍﳉﺎﻧ ﺍ ﻴﺪﺍﱐ ( ﻭﻬﺑﺪ‬
‫ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠ ﺍ ﺘﻤﺎﺭﺓ ﺍﻻ ﺘﺒﻴﺎ ﳉﻤﻊ ﻭﻣﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎ ﻭﺍ ﻌﻠﻮﻣﺎ ﺍ ﻴﺪﺍﻧﻴﺔ ﻟ ﺎ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﻭﲢﺪﻳﺪ‬
‫ﺍﻝ ﻣﻦ ﺃ ﻠﺔ ﺍﻻ ﺘﺒﺎﻧﺔ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﻧ ﺒﺔ ﺍﻻ ﺘ ﺎﺑﺔ ﺍﻟ ﻌﻠﻴﺔ ﺟﺎﺑﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺍ ﲨﺎ ﻟﻨﻘﻄﺔ ﺍ ﺟﺎﺑﺔ ﻟﻜﻞ‬
‫ﻭﲢﻠﻴﻞ ﺍﺧﺘﺒﺎﺭﺍ ﺎ‬ ‫ﺍ ﺣﺼﺎﺋﻴﺔ ﺍ ﻨﺎ ﺒﺔ ﻟﻘﻴﺎ‬ ‫ﻤﻦ ﳏﺎﻭﺭﻫﺎ ﺍ ﺘﻠ ﺔ‪ ,‬ﻭﺍ ﺘ ﺪﺍ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻷ ﺎﻟﻴ‬
‫ﺍﻟﺸ ﺼﻴﺔ ﻟﺸﺮ ﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻟﺪﺭﺍ ﺔ ﻭﺍ ﺘ ﻼ‬ ‫ﺎﻓﺔ ﺇﱃ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺣﺼﺎﺋﻴﺔ ﻟ ﺮ ﻴﺎ ﺎ ﺍﻟﺪﺭﺍ ﻴﺔ‪ ,‬ﺑﺎ‬
‫ﺍﻟﻨﺘﺎﺋ ﺑ ﻛ ﻗﺪﺭ ﻣﻦ ﺍﻟﻮﺍﻗﻌﻴﺔ‪.‬‬
‫ﻭﻟﺘ ﻘﻴ ﻫﺬﺍ ﺍ ﺪ ﻓﻘﺪ ﺗﻘ ﻴ ﻫﺬﺍ ﺍﻟ ﺼﻞ ﺇﱃ ﺍ ﺒﺎﺣ ﺍﻟﺘﺎﻟﻴﺔ‪.‬‬
‫ﻭﺻ ﻭﲢﻠﻴﻞ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ‪.‬‬ ‫ﺍﻷﻭﻝ‪ -‬ﺍﻟﻮ ﺎﺋﻞ ﻭﺍﻷ ﺎﻟﻴ ﺍ ﺘ ﺪﻣﺔ‬ ‫ﺍﺒ‬
‫ﲢ ﲔ ﻓﺎﻋﻠﻴﺔ ﺍ ﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻭﺃ ﺮﻫﺎ‬ ‫ﺍﻟﺜﺎﱐ‪ -‬ﲢﻠﻴﻞ ﻣﺪ ﻣﻼﺋﻤﺔ ﻭﻣﻮ ﻮﻗﻴﻪ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﺒ‬
‫ﺍﻟﻘﺮﺍﺭﺍ‬

‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﻭﺍﻟﻄﺮ ﺍ ﺎ ﺒﻴﺔ ﻭﻗﺎﺑﻠﻴﺘﻬﺎ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟ ﻴﺎ ﺎ‬ ‫– ﲢﻠﻴﻞ ﻣﺪ ﺍﻟﺜﺒﺎ‬ ‫ﺍﻟﺜﺎﻟ‬ ‫ﺍﺒ‬
‫ﲢ ﲔ ﻓﺎﻋﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻟﻠﻤﻘﺎﺭﻧﺔ ﻭﺃ ﺮﻫﺎ‬

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‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺍﳌﺒﺤﺚ ﺍ ﻭﻝ ‪ :‬ﺍﻟﻮﺳﺎﺋﻞ ﻭﺍ ﺳﺎﻟﻴﺐ ﺍﳌﺴﺘ ﺪﻣﺔ ﰲ ﻭﺻﻒ ﻭﲢﻠﻴﻞ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ‪.‬‬

‫ﻴﺔ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﱵ ﻈ ﻬﺑﺎ ﺍﳉﺎﻧ ﺍ ﻴﺪﺍﱐ )ﺍﻟﻌﻤﻠﻲ( ﻟﻨ ﺎ ﻭﺍ ﺎﺯ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻓﻘﺪ‬ ‫ﻧﻈﺮﺍ ﻟ‬
‫ﲨﻊ ﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﺇﻋﻄﺎﺀ ﻓﻜﺮﺓ ﺗﻮ ﻴ ﻴﺔ ﻷﻫ ﺍﻟﻮ ﺎﺋﻞ ﺍ ﺘ ﺪﻣﺔ‬ ‫ﺍﻟﺒﺎﺣ ﻣﻦ ﺧﻼﻝ ﻫﺬﺍ ﺍ ﺒ‬ ‫ﺍ ﺘﻬﺪ‬
‫ﻌﺎﳉﺔ ﺃﺩﺍﺓ ﺍﻟﺪﺭﺍ ﺔ‬ ‫ﻭﺍ ﻌﻠﻮﻣﺎ ﺍ ﺘﻌﻠﻘﺔ ﺑﺎﳉﺎﻧ ﺍ ﻴﺪﺍﱐ ﻓ ﻼ ﻋﻦ ﺍﻷ ﺎﻟﻴ ﺍ ﺣﺼﺎﺋﻴﺔ ﺍﻟﱵ ﺍﺗﺒﻌﻬﺎ ﺍﻟﺒﺎﺣ‬
‫ﻗﻴﺎ ﻭﲢﻠﻴﻞ ﺍﻻﺧﺘﺒﺎﺭﺍ ﺍ ﺣﺼﺎﺋﻴﺔ ﻷﺭﺍﺀ ﻭﻣﻘﺘﺮﺣﺎ ﻓ ﺎ‬ ‫ﻭ ﻟﻚ ﻬﺑﺪ‬ ‫ﺍ ﺘﻤﺎﺭﺓ ﺍﻻ ﺘﺒﻴﺎ‬ ‫ﻭﺍ ﺘﻤﺜﻠﺔ‬
‫ﺍﻟﺸ ﺼﻴﺔ ﻷﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ‬ ‫ﺍﻟﻌﻴﻨﺔ ﺑﺎ ﺟﺎﺑﺔ ﻋﻠ ﳏﺎﻭﺭﻫﺎ ﺍﻻ ﺘﺒﻴﺎﻧﻴﺔ ﻭﻛﺬﻟﻚ ﺍ ﺼﺎﺋﺺ ﻭﺍﻟﺼ ﺎ‬
‫ﻬﺑﺪ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﻧﺘﺎﺋ ﻭﺍﻗﻌﻴﺔ ﺑ ﻛ ﻗﺪﺭ ﻣﻦ ﺍ ﻮ ﻮﻗﻴﺔ‪.‬‬
‫‪ -1-1‬ﺘﻤ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬
‫ﻤﻮﻋﺔ ﺷﺮﻛﺎ ﻫﺎﻳﻞ‬ ‫ﺘﻤﻊ ﺍﻟﺪﺭﺍ ﺔ ﻫﺬﻩ ﻳﺘﻤﺜﻞ‬ ‫ﻛﻤﺎ ﺒ ﺍ ﺷﺎﺭﺓ ﻤﻦ ﻣﻨﻬ ﻴﺔ ﺍﻟﺪﺭﺍ ﺔ ﺇﱃ ﺃ‬
‫ﺘﻤﻌﺎ ﻣﻨﺎ‬ ‫ﻌﻴﺪ ﺍﻧﻌ ﻭﺷﺮﻛﺎﻩ ﺍ ﺪﻭﺩﺓ ﺑﺘﻌﺰ ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ ﻭﺍﻟﱵ ﺗﻌﺪ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﺍﻟﺒﺎﺣ‬
‫ﺍﻟﺘ ﺎﺭﻳﺔ‬ ‫ﻣﻦ ﺩﻭﺭ ﺭﻳﺎﺩﻱ ﻣﺘﻤﻴﺰ ﺍ ﺪﻣﺎ‬ ‫ﻭ ﻟﻚ ﺎ ﺘﻠﻜﻪ ﻫﺬﻩ ﺍﻟﺸﺮﻛﺎ‬ ‫ﺟﺮﺍﺀ ﺍﻟﻌﻤﻞ ﺍ ﻴﺪﺍﱐ‬
‫ﺑﺎﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ ﺍ ﺘﻌﺪﺩﺓ ﺍﻷﻧﺸﻄﺔ ﺍﻟﺘ ﺎﺭﻳﺔ ﻭﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﱵ ﺗﻌﻤﻞ ﻋﻠ ﺗﺪﻋﻴ ﺍ ﺮﻛﺔ ﺍﻟﺘ ﺎﺭﻳﺔ ﻭﺍﻟﺪﻓﻊ‬
‫ﺗﺪﻋﻴ ﺍ ﺮﻛﺔ ﺍﻟﺘ ﺎﺭﻳﺔ ﺍﻟﻌﺎ ﻴﺔ ﻣﻦ‬ ‫ﺑﻌ ﻠﺔ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺑﺎﻟﻴﻤﻦ ﻓ ﻼ ﻋﻦ ﺩﻭﺭﻫﺎ‬
‫ﺍﻟﻌﺪﻳﺪ‬ ‫ﺎﻓﺔ ﺇﱃ ﻭﻛﻼﺀ ﺍﻟﺸﺮﻛﺔ‬ ‫ﻣﻌﻈ ﺍﻟﺪﻭﻝ ﺍﻷﻭﺭﺑﻴﺔ ﻭﺍ ﻴﻮﻳﺔ ﻭﺍ ﻓﺮﻳﻘﻴﺔ ﺑﺎ‬ ‫ﺧﻼﻝ ﻓﺮﻭﻋﻬﺎ ﺍ ﻨﺘﺸﺮﺓ‬
‫ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﻟﻌﺮﺑﻴﺔ ﻣﺜﻞ )ﺍﳉﺰﺍﺋﺮ ﻭ ﻣﺼﺮ ﻭﺍﻟ ﻮﺩﺍ ﻭﺍ ﺮﺏ ﻭﺍﻟ ﻌﻮﺩﻳﺔ ﻭ ﲑﻫﺎ( ﻭﺍﻟﱵ ﺗﻌﺪ ﺭﺍﻓﺪ ﺟﺪﻳﺪ‬
‫ﺍﻟﻴﻤﻦ‪.‬‬ ‫ﻋﻦ ﺭﻭﺍﻓﺪ ﺍﻟﻌﻤﻞ ﺍﻟﺘ ﺎﺭﻱ‬
‫‪ 2-1‬ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬
‫ﺍﻟﻮﺻﻮﻝ ﺇﱃ‬ ‫ﺍﻻﻫﺘﻤﺎ ﺑﺎﺧﺘﻴﺎﺭ ﺷﺮ ﺔ ﺍﻷﻓﺮﺍﺩ ﻟ ﺎ ﺍﻟﻌﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺑﻌﻨﺎﻳﺔ ﻓﺎﺋﻘﺔ ﲝﻴ‬ ‫ﻟﻘﺪ‬
‫ﺃﻛ ﺷﺮ ﺔ ﺍﻷﻓﺮﺍﺩ ﺍ ﺘ ﻴﺪﺓ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ ﻭﺍﻟﱵ ﺍﻋﺘﻤﺪ ﺍﻟﺒﺎﺣ ﻋﻠ‬
‫ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ﻟﺸﺮ ﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻣﻦ ﺍﻟﺸﺮﺍﺋ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﱵ ﺘﻠﻚ ﻗﺪﺭ ﻣﻦ ﺍ ﺍ‬ ‫ﺍﻻﺧﺘﻴﺎﺭ ﻭﺍ ﺘﻬﺪ‬
‫ﺍﻟﺘﻤﻜﻦ ﻣﻦ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺃﻛ ﻗﺪﺭ ﻣﻦ ﺍﻟﻨﺘﺎﺋ‬ ‫ﻭﺗﻄﺒﻴﻘﺎﺗﻪ ﺍﻟﻌﻤﻠﻴﺔ ﻭ ﻟﻚ ﻬﺑﺪ‬ ‫ﺍ ﺎﻝ ﺍ ﺎ‬ ‫ﻭﺍﻟﻌﻤﻠﻴﺔ‬
‫ﻓ ﺎ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﻭ ﺎﻝ ﺃﻋﻤﺎ ﺎ‪.‬‬ ‫ﺍﻟﻮﺍﻗﻌﻴﺔ ﻭﺍ ﻴﺪﺓ ﻟﻠﺪﺭﺍ ﺔ‪ .‬ﻭﺍﳉﺪﻭﻝ ﺍﻟﺘﺎ ﻳﻮ‬

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‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ ) ‪ ( 1-3‬ﻳﻮﺿ ﻓ ﺎﺕ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭ ﺎﻝ ﺃﻋﻤﺎ ﺎ‬

‫ﺎﻝ ﻋﻤﻞ ﺍ ﻓﺮﺍﺩ‬ ‫ﻓ ﺎﺕ ﺍﻟﻌﻴﻨﺔ‬
‫ﺍ ﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﻟﺸ ﻭ ﺍﻟﺘ ﺎﺭﻳﺔ – ﺍ ﺎ ﺒﺔ‪ -‬ﺍ ﺮﺍﺟﻌﺔ‪ -‬ﺍﻟﺘﺼﺪﻳﺮ‬ ‫ﺍ ﺩﺍﺭﺓ )ﺍﻟﺸﺮﻛﺔ(‬
‫ﺍ ﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﻟ ﺮﺍﺋ ﺍﻟﺸﺮﻛﺎ ﻭﻛﺒﺎﺭ ﺍ ﻜﻠ ﲔ‬ ‫ﺍﻟ ﺮﺍﺋ‬
‫ﺎﺑﺎ ﺍﻟﺸﺮﻛﺎ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ‬ ‫ﻣﻜﺎﺗ ﺍﻟﺘﺪﻗﻴ‬ ‫ﺎﺑﺎ‬ ‫ﻣﺪﻗﻘﻲ ﺍ‬
‫ﺎﺑﺎ ﺍﻟﺸﺮﻛﺎ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ‬ ‫ﺍﻟﺒﻨﻮ ﻭﺍﻟﺸﺮﻛﺎ ﺍﻻﺋﺘﻤﺎﻧﻴﺔ‬ ‫ﺍﻟﺪﺍﺋﻨﻮ‬

‫‪ -3-1‬ﻭﺻﻒ ﻓ ﺎﺕ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬

‫ﲢﻠﻴﻠﻲ ﻟ ﺎ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺑﺎ ﺷﺎﺭﺓ ﺇﱃ ﺍ ﺼﺎﺋﺺ‬ ‫ﻳﺘ ﻣﻦ ﺧﻼﻝ ﻫﺬﺍ ﺍﻟ ﻘﺮﺓ ﺗﻘﺪ ﻭﺻ‬
‫ﺗﻮﻓﲑ ﺧﻠ ﻴﺔ ﻋﻠﻤﻴﺔ ﻭﻋﻤﻠﻴﺔ ﻟﻠﻮﺻﻮﻝ ﺇﱃ ﺍﻟﻨﺘﺎﺋ ﺍ ﺮ ﻮﺑﺔ‪.‬‬ ‫ﺍﻟﺮﺋﻴ ﻴﺔ ﻟﺸﺮ ﺔ ﺃﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺑ ﺮ‬
‫‪ .1.3.1‬ﺩﺭﺟﺔ ﺍﻻﺳﺘﺠﺎﺑﺔ ﻟﻔ ﺎﺕ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬
‫ﺍﳉﺪﻭﻝ ﺍﻟ ﺎﺑ ﺭﻗ ) ‪( 1-3‬‬ ‫ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺍ ﺘ ﻤﻨﺔ‬ ‫ﺍﻟ ﺎﺑ ﻟ ﺎ‬ ‫ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠ ﺍﻟﻌﺮ‬
‫ﺍﻟﺬﻱ ﻳﻌﻄ ﺗﻮ ﻴ ﺎ ﻟ ﺎ ﺍﻟﻌﻴﻨﺔ ﺍ ﺘﻬﺪﻓﺔ ﻭﺍﻟﱵ ﺗﻌﻜ ﻋﺪﺩ ﺍﻻ ﺘﻤﺎﺭﺍ ﺍ ﻮﺯﻋﺔ ﻋﻠﻴﻬﺎ ﻭﻓ ﺔ ﺃﻓﺮﺍﺩ ﻋﻴﻨﺔ‬
‫ﺍﻟﺪﺭﺍ ﺔ ﺍﻟ ﻌﻠﻴﺔ ﺍ ﺟﺎﺑﺔ ﻭﺍﻟﱵ ﺗﻌ ﻋﻦ ﺍﻻ ﺘ ﺎﺑﺔ ﺍﻟ ﻌﻠﻴﺔ ﻟﺸﺮ ﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻭﺍﻟﱵ ﻳﺘ ﲢﺪﻳﺪﻫﺎ ﻣﻦ ﺧﻼﻝ‬
‫ﻋﺪﺩ ﺍﻻ ﺘﻤﺎﺭﺍ ﺍ ﺘﺮﺩﺓ ﺑﺎ ﻘﺎﺭﻧﺔ ﻣﻊ ﻋﺪﺩ ﺍﻻ ﺘﻤﺎﺭﺍ ﺍ ﻮﺯﻋﺔ‪.‬‬

‫ﻭﺍﳉﺪﻭﻝ ﺍﻟﺘﺎﱄ ﺭﻗﻢ )‪ (2-3‬ﻳﺒ ﺩﺭﺟﺔ ﺍﻻﺳﺘﺠﺎﺑﺔ ﺍﻟﻔﻌﻠﻴﺔ ﻟﻔ ﺎﺕ ﺍﻟﻌﻴﻨﺔ ﻟﺪﺭﺍﺳﺔ‬

‫ﻧﺴﺒﺔ ﺍﻻﺳﺘﺠﺎﺑﺔ‬ ‫ﺍﻻﺳﺘﺠﺎﺑﺔ ﺍﻟﻔﻌﻠﻴﺔ‬ ‫ﺍﳌﺴﺘﻬﺪﻓﺔ‬ ‫ﻓ ﺎﺕ ﺍﻟﻌﻴﻨﺔ‬
‫‪%84.00‬‬ ‫‪21‬‬ ‫‪25‬‬ ‫ﺍ ﺩﺍﺭﺓ )ﺍﻟﺸﺮﻛﺔ(‬
‫‪%76.92‬‬ ‫‪10‬‬ ‫‪13‬‬ ‫ﺍﻟ ﺮﺍﺋ‬
‫‪%90.00‬‬ ‫‪9‬‬ ‫‪10‬‬ ‫ﺎﺑﺎ‬ ‫ﻣﺪﻗﻘﻲ ﺍ‬
‫‪%76.47‬‬ ‫‪13‬‬ ‫‪17‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮ‬
‫‪%81.54‬‬ ‫‪53‬‬ ‫‪65‬‬ ‫ﺍ ﲨﺎ‬

‫ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺑﻠ ﺖ ﺑﻨ ﺒﺔ‬ ‫ﺪ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (2-3‬ﺃ ﺩﺭﺟﺔ ﺍﻻ ﺘ ﺎﺑﺔ ﺍ ﲨﺎﻟﻴﺔ ﻟ ﺎ‬

‫‪ %81.54‬ﺗﻘﺮﻳﺒﺎ ﻭﻫﻲ ﻧ ﺒﺔ ﻣﺮﺗ ﻌﺔ ﻭﻣﻘﺒﻮﻟﺔ ﻣﻦ ﺟﻬﺔ ﻧﻈﺮ ﺍﻟﺒﺎﺣ ﺑﺎ ﻘﺎﺑﻞ ﻣﻊ ﺍﻟﺼﻌﻮﺑﺎ ﻭﺍ ﻌﻮﻗﺎ ﺍﻟﱵ‬
‫ﺮ‪-‬ﺑﺎﺗﻨﺔ‪ -‬ﲨﻬﻮﺭﻳﺔ‬ ‫ﺒﻴﻞ ﺍ ﺼﻮﻝ ﻋﻠﻴﻬﺎ ﻓ ﻼ ﻋﻦ ﺍﻟﺒﻌﺪ ﺍﳉ ﺮﺍ ﺑﲔ ﺟﺎﻣﻌﺔ ﺍ ﺎ‬ ‫ﻭﺍﺟﻬﻬﺎ ﺍﻟﺒﺎﺣ‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺍﳉﺰﺍﺋﺮ ﺍﻟﺪ ﻘﺮﺍﻃﻴﺔ ﺍﻟﺸﻌﺒﻴﺔ ﻭﺑﲔ ﻣﻮﻗﻊ ﺍﻟﻌﻤﻞ ﺍ ﻴﺪﺍﱐ ) ﺘﻤﻊ ﺍﻟﺪﺭﺍ ﺔ( ﺑﻜ ﻣﻦ ﳏﺎﻓﻈﺔ ﺻﻨﻌﺎﺀ ﻭﳏﺎﻓﻈﺔ ﺗﻌﺰ‬
‫ﺑﺎﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ‪.‬‬
‫ﺑﻠ ﺖ ‪%84.00‬‬ ‫ﻟﻚ ﻓﻘﺪ ﺑﻠ ﺖ ﻧ ﺒﺔ ﺍﻻ ﺘ ﺎﺑﺔ ﻷﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍ ﺩﺍﺭﺓ ﻤﻮﻋﺔ ﺍﻟﺸﺮﻛﺎ‬ ‫ﺭ‬
‫ﺑﺎﻟ ﺔ ﺑﻨ ﺒﺔ ‪ %90.00‬ﻭﺍﻟﺪﺍﺋﻨﻮ ‪%76.54‬‬ ‫ﺎﺑﺎ‬ ‫ﺑﻨ ﺒﺔ ‪ %76.92‬ﻭﻣﺪﻗﻘﻲ ﺍ‬ ‫ﻭﻣﺼﻠ ﺔ ﺍﻟ ﺮﺍﺋ‬
‫ﻭﻫﺬﺍ ﻳﺪﻝ ﻋﻠ ﺗﻄﻮﺭ ﺍﻟﻮﻋﻲ ﻭﺭﻭ ﺍﻟﺘﻌﺎﻭ ﻟﺪ ﺃﻓﺮﺍﺩ ﻋﻴﻨﺔ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ‪.‬‬
‫‪ -2-3-1‬ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻌﻠﻤﻲ ﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (3-3‬ﻳﻮﺿ ﻣﺴﺘﻮ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻌﻠﻤﻲ ﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﺎﱄ‬ ‫ﺍ‬ ‫ﺍﻟﺪﺍﺋﻨﻮﻥ‬ ‫ﻣ ﺎﺗﺐ ﺍﻟﺘﺪﻗﻴ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ‬ ‫ﺍ ﺩﺍﺭﺓ‬ ‫ﺍﻟﺘﺤﺼﻴﻞ‬
‫ﻧﺴﺒﺔ‬ ‫ﻋﺪﺩ‬ ‫ﻧﺴﺒﺔ‬ ‫ﻋﺪﺩ‬ ‫ﻧﺴﺒﺔ‬ ‫ﻋﺪﺩ‬ ‫ﻧﺴﺒﺔ‬ ‫ﻋﺪﺩ‬ ‫ﻧﺴﺒﺔ‬ ‫ﻋﺪﺩ‬ ‫ﺍﻟﻌﻤﻠﻲ‬
‫‪%15,091‬‬ ‫‪8‬‬ ‫‪%15,38‬‬ ‫‪2‬‬ ‫‪%44,44‬‬ ‫‪4‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪% 9,52‬‬ ‫‪2‬‬ ‫ﺩﻛﺘﻮﺭﺍﻩ‬
‫‪%13,12‬‬ ‫‪7‬‬ ‫‪%15,38‬‬ ‫‪2‬‬ ‫‪%1,12‬‬ ‫‪1‬‬ ‫‪10‬‬ ‫‪1‬‬ ‫‪%14,29‬‬ ‫‪3‬‬ ‫ﻣﺎﺟ ﺘﲑ‬
‫‪%11,32‬‬ ‫‪6‬‬ ‫‪%7,69‬‬ ‫‪1‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪20‬‬ ‫‪2‬‬ ‫‪%14,29‬‬ ‫‪3‬‬ ‫ﺩﺑﻠﻮ ﻋﺎ‬
‫‪%54,72‬‬ ‫‪29‬‬ ‫‪%46,18‬‬ ‫‪6‬‬ ‫‪%44,44‬‬ ‫‪4‬‬ ‫‪70‬‬ ‫‪7‬‬ ‫‪%57,14‬‬ ‫‪12‬‬ ‫ﺑﻜﺎﻟﻮﺭﻳﻮ‬
‫‪% 5,66‬‬ ‫‪3‬‬ ‫‪%15,38‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪% 4,16‬‬ ‫‪1‬‬ ‫ﺃﺧﺮ‬
‫‪100,0‬‬ ‫‪53‬‬ ‫‪100,0‬‬ ‫‪13‬‬ ‫‪100,0‬‬ ‫‪9‬‬ ‫‪100‬‬ ‫‪10‬‬ ‫‪100,0‬‬ ‫‪21‬‬ ‫ﺍ ﲨﺎ‬

‫ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (3-3‬ﺪ ﺃ ﺣﻮﺍ ‪ % 40‬ﻣﻦ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺼﻠﻮ ﻋﻠ ﺷﻬﺎﺩﺍ ﻋﻠﻤﻴﺔ‬
‫ﻋﻠﻴﺎ ﺑﻌﺪ ﺷﻬﺎﺩﺓ ﺍﻟﺒﻜﺎﻟﻮﺭﻳﻮ ‪ .‬ﻭﻫﺬﺍ ﻳﻌﺪ ﻣ ﺷﺮ ﻫﺎ ﻳﺪﻝ ﻋﻠ ﺃ ﲨﻴﻊ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻟﺪﻳﻬ ﺍﻟﻘﺪﺭﺓ ﻋﻠ‬
‫ﺍﻟﺘ ﻠﻴﻞ‪.‬‬ ‫ﺇﺟﺎﺑﺎ ﻭ ﻣﻦ ﺔ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻴﻬﺎ‬ ‫ﺍ ﺟﺎﺑﺔ ﻋﻠ ﺃ ﻠﺔ ﺍﻻ ﺘﺒﺎﻧﺔ ﻭﻫﺬﺍ ﻣﻦ ﺷ ﻧﻪ ﺃ ﻳﻌﺰﺯ ﺍﻟﺜﻘﺔ‬

‫‪ -3-3- 1‬ﺍﻟﺘ ﺼﺺ ﺍﻟﻌﻠﻤﻲ ﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬

‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (4-3‬ﻳﺒ ﺍﻟﺘ ﺼﺺ ﺍﻟﻌﻠﻤﻲ ﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺣﺴﺐ ﺍﻟﻔ ﺎﺕ‬
‫ﺍ ﺎﱄ‬ ‫ﺍﻟﺪﺍﺋﻨﻮﻥ‬ ‫ﻣ ﺎﺗﺐ ﺍﻟﺘﺪﻗﻴ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ‬ ‫ﺍ ﺩﺍﺭﺓ‬ ‫ﺍﻟﺘ ﺼﺺ‬
‫ﻧﺴﺒﺔ‬ ‫ﻋﺪﺩ‬ ‫ﻧﺴﺒﺔ‬ ‫ﻋﺪﺩ‬ ‫ﻧﺴﺒﺔ‬ ‫ﻋﺪﺩ‬ ‫ﻧﺴﺒﺔ‬ ‫ﻋﺪﺩ‬ ‫ﻧﺴﺒﺔ‬ ‫ﻋﺪﺩ‬ ‫ﺍﻟﻌﻠﻤﻲ‬
‫‪%71,30‬‬ ‫‪38‬‬ ‫‪%47,15‬‬ ‫‪6‬‬ ‫‪%100,0‬‬ ‫‪9‬‬ ‫‪% 80‬‬ ‫‪8‬‬ ‫‪%71,43‬‬ ‫‪15‬‬ ‫ﳏﺎ ﺒﺔ‬
‫‪%16,98‬‬ ‫‪9‬‬ ‫‪%38,47‬‬ ‫‪5‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪%19,05‬‬ ‫‪4‬‬ ‫ﺇﺩﺍﺭﺓ‬
‫‪%11,32‬‬ ‫‪6‬‬ ‫‪%15,38‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪% 20‬‬ ‫‪2‬‬ ‫‪% 9,02‬‬ ‫‪2‬‬ ‫ﺃﺧﺮ‬
‫‪%100,0‬‬ ‫‪53‬‬ ‫‪%100,0‬‬ ‫‪13‬‬ ‫‪%100,0‬‬ ‫‪9‬‬ ‫‪%100,0‬‬ ‫‪10‬‬ ‫‪%100,0‬‬ ‫‪21‬‬ ‫ﺍ ﲨﺎ‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺎﻝ ﺍ ﺎ ﺒﺔ ﺑﻠ ﺖ ‪ % 71,30‬ﺗﻘﺮﻳﺒﺎ‬ ‫ﻣﻦ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (4-3‬ﺪ ﺃ ﻧ ﺒﺔ ﺍﻟﺘ ﺼﺺ ﺍﻟﻌﻠﻤﻲ‬

‫ﺍ ﺩﺍﺭﺓ ﻭﻫﺬﺍ ﻳﺸﻜﻞ ﻣﺎ ﻧ ﺒﺘﻪ )‪ (% 88,67‬ﻣﻦ ﺃﻓﺮﺍﺩ ﻋﻴﻨﺔ‬ ‫ﺍﻟﻌﻴﻨﺔ ﻣﺘ ﺼﺼﻮ‬ ‫ﻭ‪ % 16,98‬ﻣﻦ ﻓ ﺎ‬
‫ﺍﻟﺪﺭﺍ ﺔ ﻭﻫﺬﺍ ﻣﻦ ﺷ ﻧﻪ ﺃ ﻳﻌﺰﺯ ﻣﻘﺪﺭﺓ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻋﻠ ﺍ ﻜ ﻋﻠ ﺧﺼﺎﺋﺺ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬
‫ﺍﻟﺘ ﺎﺭﻳﺔ ﻭﻣﺪ ﺗ ﲑﻫﺎ ﻋﻠ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ‬
‫‪ - 4-3-1‬ﻋﺪﺩ ﺳﻨﻮﺍﺕ ﺍﳋ ﺓ ﺍﻟﻌﻤﻠﻴﺔ‪:‬‬
‫ﺎ ﻻ ﺷﻚ ﻓﻴﻪ ﺃ ﺍ ﺍ ﺍ ﺘ ﻤﻌﺔ ﻟﺪ ﺍ ﺘ ﻮﺑﲔ ﻣﻦ ﺧﻼﻝ ﺍﻻ ﺘﺒﻴﺎ ﺗ ﺎﻋﺪ ﻋﻠ ﺍ ﺼﻮﻝ ﻋﻠ ﺃﺟﻮﺑﺔ‬
‫ﻭﺃﺭﺍﺀ ﺗﺪﻋ ﺍﻟﻌﻤﻞ ﺍﻟﺬﻱ ﻧﺘﻄﻠﻊ ﺇﱃ ﲢﻘﻴﻘﻪ‪.‬‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (5-3‬ﻳﻮﺿ ﺳﻨﻮﺍﺕ ﺍﳋ ﺓ ﺍﻟﻌﻤﻠﻴﺔ ﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﺴﺐ ﺍﻟﻔ ﺎﺕ‪:‬‬

‫ﺍ ﺎﱄ‬ ‫ﺍﻟﺪﺍﺋﻨﻮﻥ‬ ‫ﻣ ﺎﺗﺐ ﺍﻟﺘﺪﻗﻴ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ‬ ‫ﺍ ﺩﺍﺭﺓ‬ ‫ﻋﺪﺩ ﺳﻨﻮﺍﺕ‬

‫ﻧﺴﺒﻪ‬ ‫ﻋﺪﺩ‬ ‫ﻧﺴﺒﻪ‬ ‫ﻋﺪﺩ‬ ‫ﻧﺴﺒﻪ‬ ‫ﻋﺪﺩ‬ ‫ﻧﺴﺒﻪ‬ ‫ﻋﺪﺩ‬ ‫ﻧﺴﺒﻪ‬ ‫ﻋﺪﺩ‬ ‫ﺍﳋ ﺓ ﺍﻟﻌﻤﻠﻴﺔ‬
‫‪%22,64‬‬ ‫‪12‬‬ ‫‪%23,91‬‬ ‫‪3‬‬ ‫‪%33,33‬‬ ‫‪3‬‬ ‫‪% 20‬‬ ‫‪2‬‬ ‫‪%19,05‬‬ ‫‪4‬‬ ‫ﺃﻗﻞ ﻣﻦ ‪ 5‬ﻨﻮﺍ‬
‫‪%24,53‬‬ ‫‪13‬‬ ‫‪%25,38‬‬ ‫‪2‬‬ ‫‪%11,12‬‬ ‫‪1‬‬ ‫‪% 60‬‬ ‫‪6‬‬ ‫‪%19,05‬‬ ‫‪4‬‬ ‫‪ 9 –5‬ﻨﻮﺍ‬
‫‪%24,53‬‬ ‫‪13‬‬ ‫‪%30,77‬‬ ‫‪4‬‬ ‫‪%22,22‬‬ ‫‪2‬‬ ‫‪% 20‬‬ ‫‪2‬‬ ‫‪%23,80‬‬ ‫‪5‬‬ ‫‪ 14 –10‬ﻨﺔ‬
‫‪% 7,55‬‬ ‫‪4‬‬ ‫‪%30,77‬‬ ‫‪4‬‬ ‫‪%33,33‬‬ ‫‪3‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪%19,05‬‬ ‫‪4‬‬ ‫‪ 19 –15‬ﻨﺔ‬
‫‪% 7,55‬‬ ‫‪4‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪%19,09‬‬ ‫‪4‬‬ ‫‪ 20‬ﻨﺔ ﻭﺃﻛﺜﺮ‬
‫‪%100,0‬‬ ‫‪53‬‬ ‫‪%100,0‬‬ ‫‪13‬‬ ‫‪%100,0‬‬ ‫‪9‬‬ ‫‪%100,0‬‬ ‫‪10‬‬ ‫‪%100,0‬‬ ‫‪21‬‬ ‫ﺍ ﲨﺎ‬

‫ﺎﻝ ﺍﻟﻌﻤﻞ ﺍ ﺩﺍﺭﺓ ﻭ‬ ‫ﻣﻦ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (5-3‬ﻧﻼﺣ ﺃ ﻧ ﺒﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺍﻟﺬﻳﻦ ﻟﺪﻳﻬ ﺧ ﺓ‬
‫ﺇﱃ ﺃﻛﺜﺮ ﻣﻦ ‪ 20‬ﻨﺔ ﺑﻠ ﺖ ‪ % 77.36‬ﺗﻘﺮﻳﺒﺎ‪ .‬ﻭﻫﺬﺍ ﻳﻌﺪ ﻣ ﺷﺮ ﺟﻴﺪ‬ ‫ﻨﻮﺍ‬ ‫ﺘﺪ ﻣﻦ‬ ‫ﺍ ﺎ‬
‫ﻣﺎ ﺩﺍ ﺃ ﺃ ﻠﺒﻴﺔ ﺃﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﻣﻦ ﻭﻱ ﺍ ﺍ ﺍﻟﻌﺎﻟﻴﺔ ﺎ ﻳ ﻛﺪ ﻣﺼﺪﺍﻗﻴﺔ ﺍﻟﻨﺘﺎﺋ ‪.‬‬ ‫ﻭﺍ ﺎ‬

‫‪ 5-3-1‬ﺍﳉﻬﺎﺕ ﺍﻟ ﻳﻨﺘﻤﻲ ﺇﻟﻴﻬﺎ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ‪:‬‬

‫ﺍ ﺼﻮﻝ ﻋﻠ‬ ‫ﻟﻘﺪ ﺍﺧﺘﻴﺎﺭ ﺃﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﻭﻓ ﺗﻨﻮ ﻣﻨﺎ ﺒﺎ ﺍﻟﺸﺮﺍﺋ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭ ﻟﻚ ﻬﺑﺪ‬
‫ﺍ ﺟﺎﺑﺔ ﺍ ﺘﻨﻮﻋﺔ ﺍ ﺭﺍﺀ ﻟﺘﻌﺰﻳﺰ ﻣﻮ ﻮﻗﻴﺔ ﺍ ﺟﺎﺑﺔ ﻛﻤﺎ ﺃ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻟﺪﻳﻬ ﺧ ﺓ ﺑﺎ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺃﻫﺪﺍﻓﻬﺎ‬
‫ﻣﺎ ﻳﻈﻬﺮ ﺍﳉﺪﻭﻝ ﺍﻟﺘﺎ ‪:‬‬ ‫ﻭﻛﻴ ﻴﺔ ﺍ ﺘ ﺪﺍﻣﻬﺎ ﻭ ﻟﻚ ﺣ‬

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‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (6-3‬ﺗﻮﺿﻴ ﺗﻨﻮ ﺟﻬﺎﺕ ﺍﻟﻌﻤﻞ ﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ‬

‫ﺍ ﺎﱄ‬ ‫ﺍﻟﺪﺍﺋﻨﻮﻥ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ ﻣ ﺎﺗﺐ ﺍﻟﺘﺪﻗﻴ‬ ‫ﺍ ﺩﺍﺭﺓ‬ ‫ﺟﻬﺔ ﺍﻟﻌﻤﻞ‬
‫‪53‬‬ ‫‪13‬‬ ‫‪9‬‬ ‫‪10‬‬ ‫‪21‬‬ ‫ﻋﺪﺩ ﺗﻜﺮﺍﺭ ﺃﻓﺮﺍﺩ ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ‬

‫‪% 100,0 % 24,53‬‬ ‫‪% 16,98‬‬ ‫‪% 18,87‬‬ ‫‪% 39,62‬‬ ‫ﺍﻟﻨ ﺒﺔ‬

‫‪. 4-1‬ﺧﻄﻮﺍﺕ ﺍﻟﻌﻤﻞ ﺍﳌﻴﺪﺍﱐ ﻟﻠﺪﺭﺍﺳﺔ‪:‬‬

‫ﺍ ﺘﻤﺎﺭﺓ‬ ‫ﻋﻠ ﺃﺩﺍﺓ ﺍﻟﺪﺭﺍ ﺔ ﺍ ﻴﺪﺍﻧﻴﺔ ﺗﺘﻤﺜﻞ‬ ‫ﺍ ﻴﺪﺍﱐ ﻟﺪﺭﺍ ﺔ ﻓﻘﺪ ﺍﻋﺘﻤﺪ ﺍﻟﺒﺎﺣ‬ ‫ﻟﺘ ﻘﻴ ﺍﻷ ﺮﺍ‬
‫ﺎﻓﺔ‬ ‫ﺍﻟﺪﺭﺍ ﺔ ﺍ ﻴﺪﺍﻧﻴﺔ ﻻﺧﺘﺒﺎﺭ ﻓﺮ ﻴﺎ ﺍﻟﺪﺭﺍ ﺔ ﺑﺎ‬ ‫ﺗﺼﻤﻴﻤﻬﺎ ﺑﺸﻜﻞ ﻳﺘﻼﺀ ﻣﻊ ﺃﻫﺪ‬ ‫ﺍﻻ ﺘﺒﻴﺎ ﺍﻟﱵ‬
‫ﺍﻟﺸ ﺼﻴﺔ ﻷﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﻭﻛﻤﺎ ﺍﺷﺘﻤﻠﺖ ﻫﺬﻩ ﺍﻻ ﺘﻤﺎﺭﺓ ﻋﻠ‬ ‫ﺍ ﺘﻌﻠﻘﺔ ﺑﺎﻟﺼ ﺎ‬ ‫ﺇﱃ ﲨﻊ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍ ﺘ ﲑﺍ ﺍﻟﺘﺎﻟﻴﺔ ‪:‬‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (7-3‬ﻳﻮﺿ ﻣﺘ ﲑﺍﺕ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﻋﺪﺩ ﺍ ﺳ ﻠﺔ‬ ‫ﺍﳌﺘ ـــﲑﺍﺕ‬
‫‪5‬‬ ‫‪ -1-1‬ﺍﻟﺒﻴﺎﻧﺎ ﻭﺍﻟﺼ ﺎ ﺍﻟﺸ ﺼﻴﺔ ﻷﻓﺮﺍﺩ ﻓ ﺎ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ‪.‬‬
‫‪14‬‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫‪ 2-1‬ﻣﺪ ﺗﻮﻓﺮ ﺧﺎﺻﻴﱵ ﺍ ﻼﺋﻤﺔ ﻭﺍ ﻮ ﻮﻗﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺃ ﺮﻫﺎ‬
‫‪5‬‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍﻟ ﻴﺎ ﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﻗﺎﺑﻠﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻭﺃ ﺮﻫﺎ‬ ‫‪ 3-1‬ﻣﺪ ﺍﻟﺜﺒﺎ‬
‫‪8‬‬ ‫‪ 4-1‬ﻣﺪ ﻛ ﺎﻳﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻘﺪﻣﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ‪.‬‬
‫‪1‬‬ ‫ﺗﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﻓ ﺎ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ‪.‬‬ ‫‪ 5-1‬ﻣﺪ ﻛ ﺎﻳﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬

‫ﻴﺚ ﺍﻧﻪ ‪:‬‬

‫ﺎﻣﺎ( ﺍﻟﺬﻱ ﻓﻴﻪ ﺍﻟﻘﻴﺎ ﻣﻦ ‪-1‬‬ ‫ﺎﻣﺎ‪ /‬ﻻ ﺃﻭﺍﻓ‬ ‫ﺎ ﻲ ﺍﻷﺑﻌﺎﺩ )ﻣﻮﺍﻓ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠ ﻣﻘﻴﺎ ﻟﺒﻜﺮ‬ ‫‪-1‬‬
‫ﻧﻘﻄﺔ ﺍ ﺟﺎﺑﺔ ﺍ ﲨﺎﻟﻴﺔ ﻷﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺍ ﺘ ﻤﻨﺔ ﺭﺍﺋﻬ‬ ‫ﻗﻴﺎ‬ ‫‪ 5‬ﻧﻘﻄﺔ ﻟﻠﻘﻴﺎ ‘ﻭ ﻟﻚ ﻳﻬﺪ‬
‫ﻭﻣﻘﺘﺮﺣﺎ ‪.‬‬
‫‪ -2‬ﺍﻋﺘﻤﺪ ﺍﻟﺒﺎﺣ ﻋﻠ ﺍﻻﺧﺘﻴﺎﺭ ﺍ ﺘﻬﺪ ﻷﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺍ ﺘ ﻴﺪﺓ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪.‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﲢﻠﻴﻞ ﺑﻴﺎﻧﺎ ﺍﻟﺪﺭﺍ ﺔ ﺍ ﻴﺪﺍﻧﻴﺔ ﲝ‬ ‫‪ -3‬ﲢﻠﻴﻞ ﻧﺘﻴ ﺔ ﺍﻻ ﺘ ﺎﺑﺔ ﺍﻟ ﻌﻠﻴﺔ ﻷﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﻭﺗ ﺮﻳ ﻬﺎ‬
‫ﺍﻝ ﻣﻦ ﺃ ﻠﺔ ﻭﳏﺎﻭﺭ ﺍﻻ ﺘﺒﺎﻧﺔ ﺍ ﻴﺪﺍﻧﻴﺔ ﻬﺑﺪ‬ ‫ﺍ ﺟﺎﺑﺔ ﻋﻠ ﻛﻞ‬ ‫ﻭﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺍ ﺘﻬﺪ‬ ‫ﻓﺎ‬
‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ‬ ‫ﺍﻟﻘﻴﺎ ﺑﺎﻟﺘ ﻠﻴﻞ ﺍﻟﻮﺻ ﻲ ﻭﺩﺭﺍ ﺔ ﺧﺼﺎﺋﺺ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺍﻟﺘ ﺎﺭﻳﺔ )ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ (ﻭﺃ ﺮﻫﺎ‬
‫ﺍ ﺘ ﺪﺍ ﺍﻟﻌﺪﻳﺪ ﻣﻦ‬ ‫ﺍ ﺣﺼﺎﺋﻴﺔ ﻻﺧﺘﺒﺎﺭ ﻭﲢﻠﻴﻞ ﺍﻟﺪﺭﺍ ﺔ ﺍ ﻴﺪﺍﻧﻴﺔ‬ ‫ﻭﺍ ﻘﺎﻳﻴ‬ ‫‪ -4‬ﺍ ﺘ ﺪﺍ ﺍﻷ ﺎﻟﻴ‬
‫ﻳﺘ ﺍﻟﺘﻄﺮ ﺇﻟﻴﻬﺎ‬ ‫ﺍ ﺣﺼﺎﺋﻴﺔ ﺍ ﻨﺎ ﺒﺔ ﻭﺍ ﺘﻼﺋﻤﺔ ﻣﻊ ﻣﻮ ﻮ ﺍﻟﺪﺭﺍ ﺔ ﻭﺍﻟﱵ ﻮ‬ ‫ﻭﺍ ﻘﺎﻳﻴ‬ ‫ﺍﻷ ﺎﻟﻴ‬
‫ﺍﻟ ﻘﺮﺓ ﺍﻟﺘﺎﻟﻴﺔ‪.‬‬ ‫ﺑﺸﻜﻞ ﻣﻦ ﺍﻟﺘﻮ ﻴ‬
‫‪ -1-1‬ﺍ ﺳﺎﻟﻴﺐ ﺍﳌﺴﺘ ﺪﻣﺔ ﻟﻘﻴﺎﺱ ﻭﲢﻠﻴﻞ ﺑﻴﺎﻧﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ‪:‬‬
‫ﺍﻟﺪﺭﺍ ﺔ‬ ‫ﺍ ﺣﺼﺎﺋﻴﺔ ﺍ ﺘ ﺪﻣﺔ ﻟﺘ ﻠﻴﻞ ﺑﻴﺎﻧﺎ‬ ‫ﻭﺍ ﻘﺎﻳﻴ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻷ ﺎﻟﻴ‬ ‫ﻟﻘﺪ‬
‫ﺍ ﻴﺪﺍﻧﻴﺔ ﻭﺍﻟﱵ ﻣﻦ ﺃ ﻬﺎ ﻣﺎ ﻳﻠﻲ‪:‬‬
‫‪ .1‬ﺍﻟﻮﺳ ﺍﳊﺴﺎ ‪:‬‬
‫ﺍﻟ ﻋﺔ‬ ‫ﺎ ( ﻫﻮ ﺃﺣﺪ ﻣﻘﺎﻳﻴ‬ ‫)ﺍﻟﻮ ﻴ ( ﺃﻭ )ﺍ ﻌﺪﻝ ﺍ‬ ‫ﺎ ﺃﻭ ﻛﻤﺎ ﻳ ﻤﻴﻪ ﺍﻟﺒﻌ‬ ‫ﺍ‬ ‫ﻭﺍﻟﻮ‬
‫ﻭﻗﺪ ﺍﻋﺘﻤﺪ ﺍﻟﺒﺎﺣ‬ ‫ﻧﻘﻄﺔ ﺍ ﻨﺘﺼ‬ ‫ﺍ ﺮﻛﺰﻳﺔ ﲝﻴ ﻳﻜﻮ ﺍ ﺎﻩ ﻫﺬﻩ ﺍﻟ ﻋﺔ ﺍ ﺮﻛﺰﻳﺔ ﺇ ﺎﺑﻴﺔ ﺇ ﺍ ﺗﻌﺪ ﺍﻟﻮ‬
‫ﻣﻌﺎﻳﲑ‬ ‫ﺎ ﺣﻮﻝ ﻓﻘﺮﺍ ﺍﻟﺪﺭﺍ ﺔ )ﻭﲝ‬ ‫ﺍ‬ ‫ﲢﺪﻳﺪ ﺮﻛﺰ ﻗﻴ ﺍﻟﻮ‬ ‫ﻋﻠ ﺍ ﺘ ﺪﺍ ﻫﺬﺍ ﺍ ﻘﻴﺎ ﻬﺑﺪ‬
‫ﺎﻣﺎ(‪.‬‬ ‫ﺎﻣﺎ ‪ /‬ﻻ ﺃﻭﺍﻓ‬ ‫ﻟﺒﻜﺮ ﺍ ﻤﺎ ﻲ ﺍﻷﺑﻌﺎﺩ‪ .‬ﻣﻮﺍﻓ‬
‫‪ .2‬ﺍﻻ ﺮﺍﻑ ﺍﳌﻌﻴﺎﺭﻱ‪:‬‬
‫ﺎ ﻟ ﻘﺮﺍ‬ ‫ﺍ‬ ‫ﺍﻟﺘﺸﺘﺖ ﺍﻟﺬﻱ ﻳ ﻛﺪ ﺻ ﺔ ﺮﻛﺰ ﻗﻴ ﺍﻟﻮ‬ ‫ﺍ ﻌﻴﺎﺭﻱ ﻫﻮ ﺃﺣﺪ ﻣﻘﺎﻳﻴ‬ ‫ﺍﻻ ﺮﺍ‬
‫ﺟﺎﺑﺔ‬ ‫ﺎ‬ ‫ﻣﻌﺮﻓﺔ ﻣﺪ ﺗﺸﺘﺖ ﺍﻟﻘﻴ ﻋﻦ ﻭ ﻄﻬﺎ ﺍ‬ ‫ﻫﺬﺍ ﺍ ﻘﻴﺎ ﻬﺑﺪ‬ ‫ﺍﻻ ﺘﺒﺎﻧﺔ ﻭﻗﺪ ﺍ ﺘ ﺪ ﺍﻟﺒﺎﺣ‬
‫ﺃﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺣﻮﻝ ﺃ ﻠﺔ ﻭﳏﺎﻭﺭ ﺍﻻ ﺘﺒﺎﻧﺔ‪.‬‬
‫‪ .3‬ﲢﻠﻴﻞ ﺃﻟﺘﺒﺎﻳﻦ )‪:(AVONA‬‬
‫ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺍ ﺘﻤﺜﻠﺔ‬ ‫ﺭﺍﺀ ﻓ ﺎ‬ ‫ﺍ ﺘ ﺪﺍ ﲢﻠﻴﻞ ﺃﻟﺘﺒﺎﻳﻦ ﻻﺧﺘﻴﺎﺭ ﻭﻣﻌﺮﻓﺔ ﺍﻟﺘﺒﺎﻳﻦ ﻭﺍﻻﺧﺘﻼ‬
‫ﺎﺑﺎ ﻭﻣﺼﻠ ﺔ ﺍﻟ ﺮﺍﺋ ﻭﺍﻟﺪﺍﺋﻨﲔ‪.‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﺸﺮﻛﺔ ﻭﻣﻜﺎﺗ ﺍﻟﺘﺪﻗﻴ ﻟﻠ‬

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‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫‪ .4‬ﺍﻟﻨﺴﺐ ﺍﳌ ﻮﻳﺔ ‪:‬‬

‫ﺍﻟﺸ ﺼﻴﺔ ﻷﻓﺮﺍﺩ‬ ‫ﺍ ﺘﻌﻠﻘﺔ ﺑﺎﳉﻮﺍﻧ‬ ‫ﻭ ﻠﻴﺺ ﺍﻟﺼ ﺎ‬ ‫ﺍ ﻮﻳﺔ ﻟﺘ ﻠﻴﻞ ﻭﺻ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠ ﺍﻟﻨ‬
‫ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ ﻟﻠﺪﺭﺍ ﺔ‪.‬‬
‫‪ .5‬ﺍﺧﺘﺒﺎﺭ ﺍﻟﺘﻮﺯﻳ ﺍﻟﻄﺒﻴﻌﻲ‪:‬‬
‫ﺍ ﺘ ﺪﺍ ﻫﺬﺍ ﺍ ﻘﻴﺎ ﻟﺘ ﻠﻴﻞ ﻣﺪ ﺍﺭﺗﺒﺎ ﺑﻴﺎﻧﺎ ﺍﻟﺪﺭﺍ ﺔ ﺍ ﻴﺪﺍﻧﻴﺔ ﻟﺘﻮﺯﻳﻌﺎ ﺎ ﺍﻟﻄﺒﻴﻌﻴﺔ‪.‬‬
‫‪ .6‬ﻣﻌﺎﻣﻞ ﺍﻻﺧﺘ ﻑ‪:‬‬
‫ﻳﻌﺪ ﻣﻦ ﺍ ﻌﺎﻣﻼ ﺍ ﻬﻤﺔ ﻛﻮﻧﻪ ﻳﻌﺘﻤﺪ ﻋﻠ ﺃﻓ ﻞ ﻣﻘﻴﺎ ﻟ ﻋﺔ ﺍ ﺮﻛﺰﻳﺔ ﻭﺃﻓ ﻞ ﻣﻘﻴﺎ ﻟﺘﺸﺘﺖ ﻭﻳﺘ‬
‫ﺇ ﺎﺩﻩ ﺑﺎ ﻌﺎﺩﻟﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ﺍﻻ ﺮﺍﻑ ﺍﳌﻌﻴﺎﺭﻱ ﻟ ﻞ ﺳﺆﺍﻝ‬
‫‪100 x‬‬ ‫ﻣﻌﺎﻣﻞ ﺍﻻﺧﺘ ﻑ=‬
‫ﺍﻟﻮﺳ ﺍﳊﺴﺎ ﻟ ﻞ ﺳﺆﺍﻝ‬

‫ﺑﲔ ﺇﺟﺎﺑﺔ ﻓ ﺎ‬ ‫ﺍﻟﺪﺭﺍ ﺔ ﻟﺒﻴﺎ ﺩﺭﺟﺔ ﺍﻻﺗ ﺎ ﺃﻭ ﺍﻻﺧﺘﻼ‬ ‫ﻋﻠ ﻫﺬﺍ ﺍ ﻌﻴﺎﺭ‬ ‫ﻭﻗﺪ ﺃﻋﺘﻤﺪ ﺍﻟﺒﺎﺣ‬
‫ﺃﻗﻞ ﻣﻦ ‪ % 50‬ﻓﻬﺬﺍ ﻳﺪﻝ ﻋﻠ ﺍﺗ ﺎ ﺇﺟﺎﺑﺔ ﺃﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺃﻣﺎ ﺇ ﺍ‬ ‫ﺍﻟﻌﻴﻨﺔ ﻓ ﺍ ﻛﺎ ﻣﻌﺎﻣﻞ ﺍﻻﺧﺘﻼ‬
‫ﻛﺎ ﻣﻌﺎﻣﻞ ﺍﻻﺧﺘﻼ ﺃﻛ ﻣﻦ ‪ % 50‬ﻓﻬﺬﺍ ﻳﺪﻝ ﻋﻠ ﺍﺧﺘﻼ ﺃﻭ ﻋﺪ ﺍﺗ ﺎ ﺇﺟﺎﺑﺎ ﺍﻟﻌﻴﻨﺔ‪.‬‬
‫‪ -7‬ﺍﺧﺘﺒﺎﺭ ﻛﺎ‪:2‬‬
‫ﺣﻴ ﻳﺒ ﻋﻠ ﺃ ﺎ ﺗﻮ ﻴ ﺍﻟ ﺮ ﺍ ﻌﻨﻮﻱ ﺑﲔ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﻘﻴﻘﻴﺔ ﻭ‬ ‫ﻳ ﺘ ﺪ ﻻﺧﺘﺒﺎﺭ ﺍﻟ ﺮﻭ‬
‫ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺘﻮﻗﻌﺔ‪.‬‬
‫ﻗﻴﻤﺔ ﻛﺎ‪ 2‬ﺍ ﻮﺑﻴﺔ ﻋﻦ ﻗﻴﻤﺔ‬ ‫ﻭﻗﺪ ﺍ ﺘ ﺪ ﺍﻟﺒﺎﺣ ﻻﺧﺘﺒﺎﺭ ﺍﻟ ﺮ ﻴﺎ ﲝﻴ ﺗﻘﺒﻞ ﺍﻟ ﺮ ﻴﺔ ﺇ ﺍ ﺯﺍﺩ‬
‫ﺘﻮ ﻣﻌﻨﻮﻱ ‪ 0.05‬ﺍﻭ‪. 0.01‬‬ ‫ﻛﺎ‪ 2‬ﺍﳉﺪﻭﻟﻴﺔ‬

‫‪131‬‬
‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﱐ‪ :‬ﺩﺭﺍﺳﺔ ﻭﲢﻠﻴﻞ ﻣﺪ ﻣ ﺀﻣﺔ ﻭﻣﻮﺛﻮﻗﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ‬

‫ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‬
‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﲢﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻣﺪ ﺍ ﻼﺋﻤﺔ ﻭﺍﻟﺜﻘﺔ‬ ‫ﻳﺘ ﻣﻦ ﺧﻼﻝ ﻫﺬﺍ ﺍﳉﺰﺍﺀ ﻣﻦ ﺍﻟﺒ‬
‫ﺍﻟﻴﻤﻦ ﻭﺃ ﺮﻫﺎ ﻗﻲ ﺍ ﺎ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﻨﺸﺮﻫﺎ ﻤﻮﻋﺔ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ )ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ (‬ ‫ﺍﻟﻮﺍﺭﺩﺓ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺃ ﺮﻫﺎ‬ ‫ﺍﻟﻘﺮﺍﺭﺍ ﻭ ﻟﻚ ﻣﻦ ﺧﻼﻝ ﻓﻘﺮﺗﲔ ﺭﺋﻴ ﻴﺘﲔ ﺗﺘﻨﺎﻭﻝ ﺍﻷﻭﱃ ﺩﺭﺟﺔ ﺍ ﻼﺀﻣﺔ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺗﺒﲔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﺑﻴﻨﻤﺎ ﺗﺘﻨﺎﻭﻝ ﺍﻟﺜﺎﻧﻴﺔ ﺍﺧﺘﺒﺎﺭ ﻣﺪ ﺍﻟﺜﻘﺔ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺃ ﺮﻫﺎ‬
‫ﺃﻭﻻ ‪ :‬ﻣ ﺋﻤﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‬
‫ﻫﺬﻩ‬ ‫ﻳﺘ‬ ‫ﻓﺎﻧﻪ ﻮ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺃ ﺮﻫﺎ‬ ‫ﻧﺘﻴ ﺔ ﻷ ﻴﺔ ﺧﺎﺻﻴﺔ ﺍ ﻼﺀﻣﺔ‬
‫ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟ ﻘﺮﺓ ﺩﺭﺍ ﺔ ﻭﺍﺧﺘﺒﺎﺭ ﻣﺪ ﺗﻮﺍﻓﺮ ﺧﺎﺻﻴﺔ ﺍ ﻼﺀﻣﺔ ﻭﺧﺼﺎﺋﺼﻬﺎ ﺍﻟ ﺮﻋﻴﺔ‬
‫ﺎﻓﺔ ﺇﱃ ﺩﺭﺍ ﺔ ﺃ ﺮ ﺍ ﺮﻭ ﻋﻦ ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﻋﻠ‬ ‫ﺑﺎ‬ ‫ﺟﻮﺩﺓ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻋﻼﻗﺘﻬﺎ‬
‫‪,‬ﻭﻣﺪ ﲢﻘﻴ ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺗﻠﻚ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻭﺃ ﺮﻫﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬ ‫ﻣﻼﺋﻤﺔ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﲢ ﲔ ﻣﻼﺀﻣﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍ ﺮﺣﻠﻴﺔ)ﻟﺪﻭﺭﻳﻪ(‬
‫‪ -1‬ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﻻﺧﺘﺒﺎﺭ ﻣﺪ ﺗﻮﺍﻓﺮ ﺧﺎﺻﻴﺔ ﺍﳌ ﺋﻤﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ‬
‫ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‪.‬‬

‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻫﻲ ﺍ ﺎﺻﻴﺔ ﺍﻟﱵ ﻣﻦ ﺷ ﺎ ﺃ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﺗﻌﺪ ﺧﺎﺻﻴﺔ ﺍ ﻼﺋﻤﺔ‬
‫ﺍ ﺘﻘﺒﻞ ﺇ ﺃ ﺗ ﺩﻱ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ ﺍﱃ‬ ‫ﺗ ﺩﻱ ﺍﱃ ﲢ ﲔ ﻗﺪﺭﺓ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ﻋﻠ ﺍﻟﺘﻨﺒ ﺑﺎﻟﻨﺘﺎﺋ ﺍ ﺘﻮﻗﻌﺔ‬
‫ﺎﺑﻴﺔ ﻭﺩﺭﺟﺔ ﻋﺪ‬ ‫ﻴﺔ ﺑﺸﻲ ﻣﻦ ﺍﻟﺪﻗﺔ ﺍ‬ ‫ﺗﻌﺰﻳﺰ ﺃﻭ ﺗﺼ ﻴ ﺗﻮﻗﻌﺎﺗﻪ ﺍ ﺎﻟﻴﺔ ‪.‬ﻓﻘﺪ ﻳﻜﻮ ﻣﻦ ﺍ ﻴﺪ ﺃﺣﻴﺎﻧﺎ ﺍﻟﺘ‬
‫‪.‬‬ ‫ﺍﻟﺘ ﻛﺪ ﻟﺼﺎ ﺍﻟﺘﻮﻗﻴﺖ ﺍ ﻨﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺧﺎﺻﻴﺔ ﺍ ﻼﺋﻤﺔ ﻭﺑﲔ ﺃ ﺮﻫﺎ‬ ‫ﻭﺍﳉﺪﻭﻝ ﺍﻟﺘﺎ ﺭﻗ )‪(8-3‬ﻳﻮ‬

‫‪.‬‬

‫‪132‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (8-3‬ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺭﺍﺀ ﻓ ﺔ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺣﻮﻝ ﻣﺪ ﺗﻮﺍﻓﺮ ﺧﺎﺻﻴﺔ ﺍﳌ ﺋﻤﺔ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻭﺩﺭﺟﺔ ﺗ ﺛﲑﻫﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‬

‫ﻧ ﺒﺔ‬ ‫ﻣﻌﺎﻣﻞ‬ ‫ﺍﻻ ﺮﺍ‬ ‫ﺍﻟﻮ‬ ‫ﺎﻣﺎ‬ ‫ﻻ ﺃﻭﺍﻓ‬ ‫ﻻ ﺃﻭﺍﻓ‬ ‫ﲑ ﻣﺘ ﻛﺪ‬ ‫ﺃﻭﺍﻓ‬ ‫ﺎﻣﺎ‬ ‫ﺃﻭﺍﻓ‬
‫ﺍﻟﺘﺒﺎﻳﻦ‬ ‫ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ‬ ‫ﺍ ﺘ ﲑﺍ‬

‫ﺇﲨﺎﻝ‬
‫ﺍﻟﺘ ﻳﻴﺪ‪%‬‬ ‫ﺍﻻﺧﺘﻼ‬ ‫ﺍ ﻌﻴﺎﺭﻱ‬ ‫ﺍ ﺎ‬

‫ﻧ ﺒﺔ‬

‫ﻧ ﺒﺔ‬

‫ﻧ ﺒﺔ‬

‫ﻧ ﺒﺔ‬

‫ﻧ ﺒﺔ‬
‫ﻋﺪﺩ‬

‫ﻋﺪﺩ‬

‫ﻋﺪﺩ‬

‫ﻋﺪﺩ‬

‫ﻋﺪﺩ‬
‫‪91.14‬‬ ‫‪17.18‬‬ ‫‪0.785‬‬ ‫‪0.617‬‬ ‫‪4.571‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪4.76‬‬ ‫‪1‬‬ ‫‪4.76‬‬ ‫‪1‬‬ ‫‪19.05‬‬ ‫‪4‬‬ ‫‪71.43‬‬ ‫‪15‬‬ ‫‪21‬‬ ‫ﺃﺩﺍﺭﺓ‬
‫‪67.5‬‬ ‫‪31.12‬‬ ‫‪1.054‬‬ ‫‪1.111‬‬ ‫‪3.375‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪37.5‬‬ ‫‪3‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪50.00‬‬ ‫‪4‬‬ ‫‪12.50‬‬ ‫‪1‬‬ ‫‪8‬‬ ‫ﺮﺍﺋ‬

‫ﻣﺪ ﺍ ﻼﺋﻤﺔ‬
‫‪86.66‬‬ ‫‪10.87‬‬ ‫‪0.472‬‬ ‫‪0.222‬‬ ‫‪4.333‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪66.67‬‬ ‫‪6‬‬ ‫‪33.33‬‬ ‫‪3‬‬ ‫‪9‬‬ ‫ﻣﻜﺎﺗ ﺍ ﺮﺍﺟﻌﺔ‬ ‫‪1‬‬
‫‪76.92‬‬ ‫‪13.86‬‬ ‫‪0.533‬‬ ‫‪0.284‬‬ ‫‪4.846‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪23.08‬‬ ‫‪3‬‬ ‫‪69.23‬‬ ‫‪9‬‬ ‫‪7.69‬‬ ‫‪1‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮ‬
‫‪83.14‬‬ ‫‪20.44‬‬ ‫‪0. 871‬‬ ‫‪0. 758‬‬ ‫‪4.157‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪7.84‬‬ ‫‪4‬‬ ‫‪7.84‬‬ ‫‪4‬‬ ‫‪45.10‬‬ ‫‪23‬‬ ‫‪39.22‬‬ ‫‪20‬‬ ‫‪51‬‬ ‫ﺇﲨﺎ‬
‫‪91.43‬‬ ‫‪19.76‬‬ ‫‪0.903‬‬ ‫‪0.816‬‬ ‫‪4.571‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪9.52‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪14.29‬‬ ‫‪3‬‬ ‫‪76.19‬‬ ‫‪16‬‬ ‫‪21‬‬ ‫ﺃﺩﺍﺭﺓ‬
‫‪76.00‬‬ ‫‪10.48‬‬ ‫‪0.398‬‬ ‫‪0.159‬‬ ‫‪3.8‬‬ ‫‪10.0‬‬ ‫‪1‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪10.00‬‬ ‫‪1‬‬ ‫‪60.00‬‬ ‫‪6‬‬ ‫‪20.00‬‬ ‫‪2‬‬ ‫‪10‬‬ ‫ﺮﺍﺋ‬

‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻨﺒ ﻳﺔ‬

‫‪82.22‬‬ ‫‪7.64‬‬ ‫‪0.314‬‬ ‫‪0.099‬‬ ‫‪4.111‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪88.89‬‬ ‫‪8‬‬ ‫‪11.11‬‬ ‫‪1‬‬ ‫‪9‬‬ ‫ﻣﻜﺎﺗ ﺍ ﺮﺍﺟﻌﺔ‬ ‫‪2‬‬
‫‪133‬‬

‫‪86.13‬‬ ‫‪15.88‬‬ ‫‪0.692‬‬ ‫‪0.479‬‬ ‫‪4.308‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪15.39‬‬ ‫‪2‬‬ ‫‪38.89‬‬ ‫‪5‬‬ ‫‪46.15‬‬ ‫‪6‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮ‬
‫‪85.66‬‬ ‫‪20.47‬‬ ‫‪0.878‬‬ ‫‪0.769‬‬ ‫‪4.283‬‬ ‫‪1.89‬‬ ‫‪1‬‬ ‫‪3.77‬‬ ‫‪2‬‬ ‫‪5.66‬‬ ‫‪3‬‬ ‫‪41.51‬‬ ‫‪22‬‬ ‫‪14.17‬‬ ‫‪25‬‬ ‫‪53‬‬ ‫ﺇﲨﺎ‬
‫‪86.6‬‬ ‫‪17.94‬‬ ‫‪0.777‬‬ ‫‪0.663‬‬ ‫‪4.33‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪9.76‬‬ ‫‪1‬‬ ‫‪4.76‬‬ ‫‪1‬‬ ‫‪42.86‬‬ ‫‪9‬‬ ‫‪47.62‬‬ ‫‪10‬‬ ‫‪21‬‬ ‫ﺃﺩﺍﺭﺓ‬

‫ﺍﻟﻘﻴﻤﺔ ﺍﻻ ﺘﺮﺟﺎﻋﻴﺔ‬
‫‪74.00‬‬ ‫‪23.37‬‬ ‫‪0.878‬‬ ‫‪0.77‬‬ ‫‪3.7‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪10.00‬‬ ‫‪1‬‬ ‫‪20.00‬‬ ‫‪2‬‬ ‫‪50.00‬‬ ‫‪5‬‬ ‫‪20.00‬‬ ‫‪2‬‬ ‫‪10‬‬ ‫ﺮﺍﺋ‬
‫‪77.78‬‬ ‫‪18.95‬‬ ‫‪0.737‬‬ ‫‪0.543‬‬ ‫‪3.889‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪11.11‬‬ ‫‪1‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪77.78‬‬ ‫‪7‬‬ ‫‪11.11‬‬ ‫‪1‬‬ ‫‪9‬‬ ‫ﻣﻜﺎﺗ ﺍ ﺮﺍﺟﻌﺔ‬ ‫‪3‬‬
‫‪60.38‬‬ ‫‪27.59‬‬ ‫‪0.832‬‬ ‫‪0.692‬‬ ‫‪3.015‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪32.46‬‬ ‫‪5‬‬ ‫‪61.54‬‬ ‫‪8‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮ‬
‫‪79.82‬‬ ‫‪20.69‬‬ ‫‪0.788‬‬ ‫‪0.622‬‬ ‫‪3.981‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪5.66‬‬ ‫‪3‬‬ ‫‪15.09‬‬ ‫‪8‬‬ ‫‪54.72‬‬ ‫‪29‬‬ ‫‪24.53‬‬ ‫‪13‬‬ ‫‪53‬‬ ‫ﺇﲨﺎ‬
‫‪83.00‬‬ ‫‪16.42‬‬ ‫‪0.698‬‬ ‫‪0.482‬‬ ‫‪4.25‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪5.00‬‬ ‫‪1‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪60.00‬‬ ‫‪12‬‬ ‫‪35.00‬‬ ‫‪7‬‬ ‫‪20‬‬ ‫ﺃﺩﺍﺭﺓ‬

‫ﺍﻟﺘﻮﻗﻴﺖ ﺍ ﻨﺎ‬
‫‪70.00‬‬ ‫‪22.88‬‬ ‫‪0.798‬‬ ‫‪0.625‬‬ ‫‪3.5‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪20.00‬‬ ‫‪2‬‬ ‫‪10.00‬‬ ‫‪1‬‬ ‫‪70.00‬‬ ‫‪7‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪10‬‬ ‫ﺮﺍﺋ‬
‫‪71.20‬‬ ‫‪29.94‬‬ ‫‪1.066‬‬ ‫‪1.136‬‬ ‫‪3.56‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪22.22‬‬ ‫‪2‬‬ ‫‪22.22‬‬ ‫‪2‬‬ ‫‪33.33‬‬ ‫‪3‬‬ ‫‪22.22‬‬ ‫‪2‬‬ ‫‪9‬‬ ‫ﻣﻜﺎﺗ ﺍ ﺮﺍﺟﻌﺔ‬ ‫‪4‬‬
‫‪61.66‬‬ ‫‪24.63‬‬ ‫‪0.759‬‬ ‫‪0.576‬‬ ‫‪3.083‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪25.00‬‬ ‫‪3‬‬ ‫‪41.67‬‬ ‫‪5‬‬ ‫‪33.33‬‬ ‫‪4‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪12‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮ‬
‫‪79.12‬‬ ‫‪25.23‬‬ ‫‪0.936‬‬ ‫‪0.874‬‬ ‫‪3.704‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪15.69‬‬ ‫‪8‬‬ ‫‪15.69‬‬ ‫‪8‬‬ ‫‪50.98‬‬ ‫‪26‬‬ ‫‪17.65‬‬ ‫‪9‬‬ ‫‪51‬‬ ‫ﺇﲨﺎ‬
‫ﺪﺓ ﺍﻟﺪﺭﺍ ﺔ =)‪3= 5/ (1+2+3+4+5‬‬ ‫*‪ -‬ﺍﻟﻮ ﺍ ﺎ ‪ :‬ﻤﻮ ﺍﻟﻘﻴ ﻋﻠ ﻋﺪﺩﻫﺎ ﺃﻱ ﺃ ﻣﺘﻮ ﺃﺩﺍﺓ ﺍﻟﻘﻴﺎ‬
‫**‪-‬ﻧ ﺒﺔ ﺍﻟﺘ ﲑ ﻜﻦ ﺇ ﺎﺩﻫﺎ ﻛﻤﺎﻳﻠﻲ ‪83.14 = 5/ 4.157 :‬‬
‫***‪ -‬ﻗﻴﻤﺔ ﺍﳉﺪﻭﻟﻴﺔ ﻋﻨﺪ ﺩﺭﺟﺔ ﺍ ﺮﺓ ‪ 52‬ﺘﻮ ﻣﻌﻨﻮﻱ ‪1.671 = 0.05‬‬
‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺍ ﺣﺼﺎﺋﻴﺔ ﻟﻼ ﺘ ﺎﺑﺔ ﺍﻟ ﻌﻠﻴﺔ ﻷﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ‬ ‫ﺪ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (8-3‬ﺃ ﲨﻠﺔ ﺍ ﺷﺮﺍ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬ ‫ﺣﻮﻝ ﺗﻮﺍﻓﺮ ﺧﺎﺻﻴﺔ ﺍ ﻼﺀﻣﺔ‬
‫ﺍﻟﻨﻘﺎ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬ ‫ﻜﻦ ﺇ ﺎﺯﻫﺎ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍﻟﻴﻤﻨﻴﺔ ﻭﺧﺼﺎﺋﺼﻬﺎ ﺍﻟ ﺮﻋﻴﺔ ﻭﺃ ﺮﻫﺎ‬

‫ﺃ‪ .‬ﺩﺭﺟﺔ ﺍﳌ ﺋﻤﺔ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‬

‫ﻟﻘﺪ ﺃ ﻬﺮ ﻧﺘﺎﺋ ﺍﻟ ﻘﺮﺓ ﺭﻗ )‪ (1‬ﺍ ﺘﻌﻠﻘﺔ ﺪ ﻣﻼﺀﻣﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻘﺪﻣﻬﺎ ﺍﻟﺸﺮﻛﺎ‬
‫ﺍﻟﻴﻤﻨﻴﺔ ﺃ ﻫﻨﺎ ﺗ ﻳﻴﺪ ﻣﻦ ﻗﺒﻞ ﺃ ﻠﺒﻴﺔ ﺍ ﺘ ﻮﺑﲔ ﺣﻮﻝ ﻣﺎ ﺇ ﺍ ﻛﺎﻧﺖ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﻫﺬﻩ‬
‫ﺎ ﺍ ﲨﺎ ‪ 4.157‬ﻭﻫﻮ‬ ‫ﺍ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ .‬ﺣﻴ ﺑﻠ ﺍﻟﻮ‬ ‫ﺍﻟﺸﺮﻛﺎ ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ ﻣﻼﺋﻤﺔ ﺗ ﺮ‬
‫ﺮﻛﺰ ﻗﻴ ﺇﺟﺎﺑﺔ‬ ‫ﻣﻌﻴﺎﺭﻱ‪ 0. 871‬ﻳﺪﻝ ﻋﻠ‬ ‫ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﺑﺎ ﺮﺍ‬ ‫ﺎ ‪ 3‬ﺍ ﺘﺮ‬ ‫ﺍ‬ ‫ﺃﻋﻼ ﻣﻦ ﺍﻟﻮ‬
‫ﻭﺍ ﻣﻌﺎﻣﻞ ﺍﻻﺧﺘﻼ ﺍ ﻮﺏ ﺑﻠ ‪ % 20,94‬ﻭﻫﻮ ﻳ ﻛﺪ ﺍﺗ ﺎ ﺃﻓﺮﺍﺩ‬ ‫ﺎ‬ ‫ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻭ ﻄﻬﺎ ﺍ‬
‫ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ‬ ‫ﺍﻟﻌﻴﻨﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﻭﺻ ﺘﻬﺎ ﻧﺘﻴ ﺔ ﻭﻗﻌﻬﺎ ﻤﻦ ﺍﻟﻨ ﺒﺔ ﺍ ﺘﺮ ﺔ ﻟﺪﺭﺟﺔ ﺍﻟﻘﺒﻮﻝ‬
‫ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ‪.‬‬ ‫ﺑﻨ ﺒﺔ ﺗ ﻳﻴﺪ ﺑﻠ ﺖ ‪ % 83,14‬ﻭﻫﻲ ﺃﻋﻼ ﻣﻦ ﻧ ﺒﺔ ﺍﻟﻘﺒﻮﻝ ‪ %50‬ﺍ ﺘﺮ‬
‫ﻭﻫﺬﻩ ﺍﻟﺪﻻﻻ ﺍ ﺣﺼﺎﺋﻴﺔ ﺗﺪﻝ ﻋﻠ ﻣﻮﺍﻓﻘﺔ ﺃ ﻠﺒﻴﺔ ﺍ ﺘ ﻮﺑﲔ ﺣﻮﻝ ﺗﻮﻓﲑ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﻨﺸﺮﻫﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺎﺗ ﲑ‬ ‫ﺍﻟﻴﻤﻦ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻣﻼﺋﻤﺔ ﻭﻳ ﻳﺪﻭ ﺃ‬ ‫ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ‬
‫‪ .‬ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻨﺒﺆﻳﺔ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‬
‫ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (10-3‬ﺃ ﻧﺘﻴ ﺔ ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﻟﻠﺒﻴﺎﻧﺎ ﺍ ﺪﻭﻧﺔ ﺎ ﻗﺪ ﺃ ﻬﺮ‬ ‫ﺇ ﺍﻟ ﻘﺮﺓ ﺭﻗ )‪(2‬‬
‫ﺎ‬ ‫ﺍ‬ ‫ﺑﻠ ﺍﻟﻮ‬ ‫ﺍﻟ ﺎﺑﻘﺔ‪ .‬ﺣﻴ‬ ‫ﻣﻮﺍﻓﻘﺔ ﺍ ﺘ ﻮﺑﲔ ﺑﺪﺭﺟﺔ ﺃﻋﻠ ﻣﻦ ﺗﻠﻚ ﺍﻟﱵ ﲢﻘﻘﻪ ﺍﻟ ﻘﺮﺍ‬
‫ﻣﻌﻴﺎﺭﻱ‪ 0.878‬ﻳﺪﻝ‬ ‫ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ )‪ (3‬ﺑﺎ ﺮﺍ‬ ‫ﺎ ﺍ ﺘﺮ‬ ‫ﺍ‬ ‫ﺍ ﲨﺎ ‪ 4,283‬ﻭﻫﻮ ﺃﻋﻼ ﻣﻦ ﺍﻟﻮ‬
‫ﺍ ﻮﺏ ﺑﻠ ‪%20,47‬‬ ‫ﻭﺃ ﻣﻌﺎﻣﻞ ﺍﻻﺧﺘﻼ‬ ‫ﺎ‬ ‫ﺮﻛﺰ ﻗﻴ ﺇﺟﺎﺑﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻭ ﻄﻬﺎ ﺍ‬ ‫ﻋﻠ‬
‫ﻫﺬﻩ‬ ‫ﻭﻫﻮ ﻳ ﻛﺪ ﺍﺗ ﺎ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﻷ ﺎ ﺗﻘﻊ ﻤﻦ ﺍﻟﻨ ﺒﺔ ﺍ ﺘﺮ ﺔ ﻟﺪﺭﺟﺔ ﺍﻟﻘﺒﻮﻝ‬
‫ﺍﻟﺪﺭﺍ ﺔ ﺑﻨ ﺒﺔ ﺗ ﻳﻴﺪ ﺑﻠ ﺖ ‪% 85,66‬ﻭﻫﻲ ﺃﻋﻼ ﻣﻦ ﻧ ﺒﺔ ﺍﻟﻘﺒﻮﻝ ‪ %50‬ﺍ ﺘﺮ ﺔ ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ‪.‬‬
‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﺘ ﻤﻨﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﻨﺸﺮﻫﺎ ﻤﻮﻋﺔ‬ ‫ﻭﻣﻦ ﻫﻨﺎ ﺪ ﺃ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻨﺒ ﻳﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫ﺍﻟﻴﻤﻦ ﻗﺪ ﻻﻗﺖ ﺗ ﻳﻴﺪ ﺃ ﻠﺒﻴﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺍ ﺘ ﻮﺑﲔ ﺣﻮﻝ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻨﺒ ﻳﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ‬
‫ﺍ ﺘﻘﺒﻠﻴﺔ‪.‬‬ ‫ﺗﻌﺪﻳﻞ ﻠﻮ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ ﻭ ﻜﻴﻨﻬ ﻣﻦ ﺗﻘﺪﻳﺮ ﺗﻨﺒ ﺍ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻭﻣﺪ ﺗ ﲑﻫﺎ‬

‫‪134‬‬
‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺝ‪ .‬ﺍﻟﻘﻴﻤﺔ ﺍ ﺳﺘﺮﺟﺎﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‬

‫ﺍﻟ ﺮﻋﻴﺔ ﺎﺻﻴﺔ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺗﻌﺘ ﻣﻦ ﺃﻫ ﺍﻟﺼ ﺎ‬ ‫ﺃ ﺍﻟﻘﻴﻤﺔ ﺍﻻ ﺘﺮﺟﺎﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﻛﻤﺎ ﻫﻮ ﻣﻌﺮﻭ‬
‫ﺍﻟ ﺎﺑﻘﺔ ﺑ ﻴﺔ ﺇﺟﺮﺍﺀ ﺍﻟﺘﻮﻗﻌﺎ‬ ‫ﻋﻠ ﺗﻘﻴﻴ ﻣﺪ ﺻ ﺔ ﺗﻨﺒ ﺍ‬ ‫ﺗ ﺎﻋﺪ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍ ﻼﺀﻣﺔ ﺣﻴ‬
‫ﺍ ﺘﻘﺒﻠﻴﺔ‪.‬‬
‫ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (10-3‬ﺪ ﺃ ﺍﻟﻘﻴﻤﺔ ﺍ ﺘﺮﺟﺎﻋﻴﺔ‬ ‫ﺍﻟ ﻘﺮﺓ ﺭﻗ )‪(3‬‬ ‫ﻭﻣﻦ ﺧﻼﻝ ﲢﻠﻴﻞ ﺍﻟﺒﻴﺎﻧﺎ‬
‫ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻗﺪ ﻟﻘﻴﺖ ﺗ ﻳﻴﺪ ﺍ ﺘ ﻮﺑﲔ ﺑﻨ ﺒﺔ ﺃﻗﻞ ﻣﻦ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻨﺒ ﻳﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺣﻴ ﺑﻠ‬
‫ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ )‪ ,(3‬ﺑﺎ ﺮﺍ‬ ‫ﺎ ﺍ ﺘﺮ‬ ‫ﺍ‬ ‫‪ 3,983‬ﻭﻫﻮ ﺃﻋﻼ ﻣﻦ ﺍﻟﻮ‬ ‫ﺎ ﺍ ﲨﺎ‬ ‫ﺍ‬ ‫ﺍﻟﻮ‬
‫ﻭﺍ ﻣﻌﺎﻣﻞ‬ ‫ﺎ‬ ‫ﺮﻛﺰ ﻗﻴ ﺇﺟﺎﺑﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻭ ﻄﻬﺎ ﺍ‬ ‫ﻣﻌﻴﺎﺭﻱ ‪ 0. 789‬ﻳﺪﻝ ﻛﺬﻟﻚ ﻋﻠ‬
‫ﺍ ﻮﺏ ﺑﻠ ‪ % 20,69‬ﻭﻫﻮ ﻳ ﻛﺪ ﺃﻳ ﺎ ﺍﺗ ﺎ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﻷ ﺎ ﺗﻘﻊ ﻤﻦ‬ ‫ﺍﻻﺧﺘﻼ‬
‫ﻟﻨ ﺒﺔ‬ ‫ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﺑﻨ ﺒﺔ ﺗ ﻳﻴﺪ ﺑﻠ ﺖ ‪% 79,62‬ﻭﻫﻲ ﻓﻮ ﺍ ﺘﻮ‬ ‫ﺍﻟﻨ ﺒﺔ ﺍ ﺘﺮ ﺔ ﻟﺪﺭﺟﺔ ﺍﻟﻘﺒﻮﻝ‬
‫ﺍﻟﻘﺒﻮﻝ ‪ %50‬ﺍ ﺘﺮ ﺔ ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ‪.‬‬
‫ﺍﻟﻴﻤﻦ‬ ‫ﺎﻟﺒﻴﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻋﻠ ﺃ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ‬ ‫ﻭﻣﻦ ﻫﻨﺎ ﺪ ﺍﺗ ﺎ‬
‫ﺍﻟ ﺎﺑ‬ ‫ﺍﻟﱵ ﺖ‬ ‫ﺍﻟﺘﻨﺒ ﺍ‬ ‫ﳏﺎ ﺒﻴﺔ ﺎ ﻗﻴﻤﺔ ﺍ ﺘﺮﺟﺎﻋﻴﺔ ﺗ ﻴﺪ ﻭﺗ ﻛﺪ ﺃﻭ ﺗﺼ‬ ‫ﺗﺘ ﻤﻦ ﻣﻌﻠﻮﻣﺎ‬
‫ﻟﻼ ﺘﺮﺷﺎﺩ ﻬﺑﺎ ﻣ ﺘﻘﺒﻼ‪.‬‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‬ ‫ﺩ‪ .‬ﺍﻟﺘﻮﻗﻴﺖ ﺍﳌﻨﺎﺳﺐ ﻋﺪﺍﺩ ﻭﻋﺮ‬
‫ﺎ ﻌﻞ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ ﺃﻛﺜﺮ ﻣﻼﺋﻤﺔ ﺗ ﺮ‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬ ‫ﺇ ﺗﻘﺪ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﲑ ﻭﻗﺘﻬﺎ‬ ‫ﺍ ﺼﻮﻝ ﻋﻠﻴﻬﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺇ ﺍ ﻣﺎ‬ ‫ﻛﻤﺎ ﺗﻘﻞ ﻣﻼﺀﻣﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻣﻦ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫‪.‬‬ ‫ﺍ ﻨﺎ‬
‫ﻭﺟﻬﺎ‬ ‫ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (10-3‬ﺪ ﺍﺧﺘﻼﻓﺎ ﻭﺗﺒﺎﻳﻨﺎ‬ ‫ﺍﻟ ﻘﺮﺓ ﺭﻗ )‪(4‬‬ ‫ﻭﻣﻦ ﺧﻼﻝ ﺩﺭﺍ ﺔ ﺑﻴﺎﻧﺎ‬
‫ﻛﺎ‬ ‫ﻻ ﺎ ﺍﻟﻘﺮﺍﺭ‪ .‬ﺣﻴ‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍﻟﻨﻈﺮ ﻷﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺣﻮﻝ ﺗﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻣﻌﻴﺎﺭﻱ ‪0. 936‬‬ ‫ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﺑﺎ ﺮﺍ‬ ‫ﺎ ‪ 3‬ﺍ ﺘﺮ‬ ‫ﺍ‬ ‫ﺎ ‪ 3 .706‬ﻭﻫﻮ ﺃﻋﻼ ﻣﻦ ﺍﻟﻮ‬ ‫ﺍ‬ ‫ﺍﻟﻮ‬
‫ﻭﻣﻌﺎﻣﻞ ﺍﻻﺧﺘﻼ ﺍ ﻮﺏ ﺑﻠ ‪ % 25. 23‬ﻭﻫﻮ‬ ‫ﺎ‬ ‫ﻳ ﻛﺪ ﺗﺸﺘﺖ ﻗﻴ ﺇﺟﺎﺑﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻋﻦ ﻭ ﻄﻬﺎ ﺍ‬
‫ﻭﻗﻮﻋﻬﺎ ﻤﻦ ﺍﻟﻨ ﺒﺔ‬ ‫ﺩﺭﺟﺔ ﺍﻻﺗ ﺎ ﻭﻣﻘﺪﺍﺭ ﺍﻻﺧﺘﻼ ﺑﲔ ﺇﺟﺎﺑﺔ ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﺭ‬ ‫ﻳﻮ‬
‫ﺍ ﺟﺎﺑﺔ‪.‬‬ ‫ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﺑﻨ ﺒﺔ ﺗ ﻳﻴﺪ ﺑﻠ ﺖ ‪ % 74. 62‬ﺃﻱ ﻘﺪﺍﺭ ﻣﺘﻮ‬ ‫ﺍ ﺘﺮ ﺔ ﻟﺪﺭﺟﺔ ﺍﻟﻘﺒﻮﻝ‬

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‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺑ‬ ‫ﻳﺮ ﺑﻌ‬ ‫ﺍﻟ ﺎﺑﻘﺔ ﻣﻨﻄﻘﻴﺔ ﺣﻴ‬ ‫ﺍﻟﺪﻻﺋﻞ ﻭﺍ ﺷﺮﺍ‬ ‫ﺑ‬ ‫ﻭﻣﻦ ﻫﻨﺎ ﻳﺸﲑ ﺍﻟﺒﺎﺣ‬
‫ﺎ‬ ‫ﺇﺻﺪﺍﺭﻫﺎ ﻭﻻ ﺗﻼﺀ ﺍﻟﺘﻮﻗﻴﺖ ﺍ ﻨﺎ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ ﺗﻜﻮ ﻣﺘ ﺧﺮﺓ‬
‫ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬ ‫ﻋﻠ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ ﺍ ﺮﺍ ﻣﻦ ﺇﺻﺪﺍﺭﻫﺎ‬ ‫ﺎ‬

‫‪ -2‬ﺍﳋﺮﻭﺝ ﻋﻦ ﺍﳌﺒﺎﺩ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌﺘﻌﺎﺭﻑ ﻋﻠﻴﻬﺎ ﻭﺃﺛﺮ ﻋﻠﻰ ﻣ ﺋﻤﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (9-3‬ﻳﻮﺿ ﺃﺛﺮ ﺍﳋﺮﻭﺝ ﻋﻦ ﺍﳌﺒﺎﺩ ﺍﶈﺎﺳﺒﻴﺔ ﻋﻠﻰ ﻣ ﺋﻤﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‬

‫ﻧﺴﺒﺔ ﺍﻟﺘﺎﺛﲑ‬ ‫ﻣﻌﺎﻣﻞ‬ ‫ﺍﻻ ﺮﺍﻑ‬ ‫ﺍﻟﻮﺳ‬

‫ﺍﻟﺘﺒﺎﻳﻦ‬ ‫ﺇ ﺎﱄ‬ ‫ﻓ ﺎﺕ ﺍﻟﻌﻴﻨﺔ‬
‫‪%‬‬ ‫ﺍﻻﺧﺘ ﻑ‬ ‫ﺍﳌﻌﻴﺎﺭﻱ‬ ‫ﺍﳊﺴﺎ‬
‫‪60.00‬‬ ‫‪38.49‬‬ ‫‪1.155‬‬ ‫‪1.333‬‬ ‫‪3.00‬‬ ‫‪21‬‬ ‫ﺃﺩﺍﺭﺓ‬
‫‪58.00‬‬ ‫‪36.44‬‬ ‫‪1.057‬‬ ‫‪1.117‬‬ ‫‪2.90‬‬ ‫‪10‬‬ ‫ﺮﺍﺋ‬
‫‪55.00‬‬ ‫‪47.24‬‬ ‫‪1.299‬‬ ‫‪1.688‬‬ ‫‪2.75‬‬ ‫‪8‬‬ ‫ﻣﻜﺎﺗ ﺍ ﺮﺍﺟﻌﺔ‬
‫‪66.48‬‬ ‫‪26.71‬‬ ‫‪0.887‬‬ ‫‪1.786‬‬ ‫‪3.32‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮ‬
‫‪60.77‬‬ ‫‪33.22‬‬ ‫‪1.028‬‬ ‫‪1.057‬‬ ‫‪3.04‬‬ ‫‪52‬‬ ‫ﺇﲨﺎ‬

‫ﺇﺟﺎﺑﺎ ﺍ ﺘ ﻴﺒﲔ ﻋﻠ ﺍ ﺮﻭ‬ ‫ﺪ ﺗﺒﺎﻳﻦ ﻭﺍﺧﺘﻼ‬ ‫ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗ ‪ {9-3} .‬ﺍﻟ ﺎﺑ‬
‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻋﻠﻴﻬﺎ ﻭﺍ ﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ ﻋﺎﻣﺎ ﻭﺃ ﺮﻩ ﻋﻠ ﺩﺭﺟﺔ ﺍ ﻼﺋﻤﺔ‬ ‫ﻋﻦ ﻣﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ‬
‫ﺎ ﺍ ﲨﺎ ‪ 3.04‬ﻭﻫﻮ ﺗﻘﺮﻳﺒﺎ‬ ‫ﺍ‬ ‫ﲢﻘ ﺍﻟﻘﺒﻮﻝ ﺍ ﺮ ﻮﺏ ﺍﻻ ﺘ ﺎﺑﺔ ﻷﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻭﻗﺪ ﺑﻠ ﺍﻟﻮ‬ ‫ﺣﻴ‬
‫ﻣﻘﺪﺍﺭ ﺗﺸﺘﺖ ﻗﻴ‬ ‫ﻣﻌﻴﺎﺭ ‪ 1,028‬ﻳﺪﻝ ﻋﻠ‬ ‫ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﺑﺎ ﺮﺍ‬ ‫ﺎ )‪(3‬ﺍ ﺘﺮ‬ ‫ﺍ‬ ‫ﻣ ﺎﻭﻱ ﻟﻠﻮ‬
‫ﻛﺬﻟﻚ‬ ‫ﺍ ﻮﺏ ﺑﻠ ‪ %33,22‬ﻭﻫﻮ ﻳﻮ‬ ‫ﻭﺍ ﻣﻌﺎﻣﻞ ﺍﻻﺧﺘﻼ‬ ‫ﺎ‬ ‫ﺇﺟﺎﺑﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻋﻦ ﻭ ﻄﻬﺎ ﺍ‬
‫ﻭﻗﻮﻋﻬﺎ ﻤﻦ ﺍﻟﻨ ﺒﺔ ﺍ ﺘﺮ ﺔ ﻟﺪﺭﺟﺔ ﻗﺒﻮﻝ‬ ‫ﺑﲔ ﺇﺟﺎﺑﺔ ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﺭ‬ ‫ﻣﻘﺪﺍﺭ ﺍﻻﺧﺘﻼ‬
‫ﺔ ﻣﻘﺎﺭﻧﺔ ﺑﺎ ﺘﻮ‬ ‫ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﺍﻟﺒﺎﻟ ﺔ ‪ % 50‬ﺑﻨ ﺒﺔ ﺗ ﲑ ‪ % 60,77‬ﻭﺍﻟﱵ ﺜﻞ ﺩﺭﺟﺔ ﻗﺒﻮﻝ ﻣﻨ‬
‫ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ‪.‬‬ ‫ﺍ ﺘﺮ‬

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‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫‪ -3‬ﺗﻠﺒﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺮﺣﻠﻴﺔ ﻟﻠﺤﺎﺟﺔ ﺻﺪﺍﺭﻫﺎ‪.‬‬

‫ﺟﺪﻭﻝ ﺭﻗﻢ}‪ {10-3‬ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺭﺍﺀ ﺍﳌﺴﺘﺠﻴﺒ ﺣﻮﻝ ﻣﺪ ﺍﳊﺎﺟﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍﳌﺮﺣﻠﻴﺔ‬
‫ﻭﻣ ﺀﻣﺘﻬﺎ ﻟﻠﺤﺎﺟﺔ ﺻﺪﺍﺭﻫﺎ‬

‫ﻣﻌﺎﻣﻞ‬ ‫ﺍﻻ ﺮﺍﻑ‬ ‫ﺍﻟﻮﺳ‬

‫ﻧﺴﺒﺔ ﺍﻟﺘ ﺛﲑ ‪%‬‬ ‫ﺍﻟﺘﺒﺎﻳﻦ‬ ‫ﺇ ﺎﱄ‬ ‫ﻓ ﺎﺕ ﺍﻟﻌﻴﻨﺔ‬
‫ﺍﻻﺧﺘ ﻑ‬ ‫ﺍﳌﻌﻴﺎﺭﻱ‬ ‫ﺍﳊﺴﺎ‬
‫‪84.00‬‬ ‫‪19.30‬‬ ‫‪0.816‬‬ ‫‪0.657‬‬ ‫‪4.2‬‬ ‫‪20‬‬ ‫ﺃﺩﺍﺭﺓ‬
‫‪74.00‬‬ ‫‪17.31‬‬ ‫‪0.640‬‬ ‫‪0.41‬‬ ‫‪3.7‬‬ ‫‪10‬‬ ‫ﺮﺍﺋ‬
‫‪65.80‬‬ ‫‪32.23‬‬ ‫‪1.066‬‬ ‫‪1.124‬‬ ‫‪3.29‬‬ ‫‪9‬‬ ‫ﻣﻜﺎﺗ ﻣﺮﺍﺟﻌﺔ‬
‫‪76.82‬‬ ‫‪14.00‬‬ ‫‪0.538‬‬ ‫‪2.299‬‬ ‫‪3.85‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﲔ‬
‫‪60,70‬‬ ‫‪19.149‬‬ ‫‪0.776‬‬ ‫‪0.658‬‬ ‫‪3.96‬‬ ‫‪52‬‬ ‫ﺇﲨﺎ‬
‫ﺪ ﺗﻠﺒﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﺮﺣﻠﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ‬ ‫ﺍﳉﺪﻭﻝ ﺭﻗ }‪ {10-3‬ﻭﺍ ﺘﻌﻠ‬ ‫ﻣﻦ ﺧﻼﻝ ﺑﻴﺎﻧﺎ‬
‫ﺍﻟﻮﻗﺖ ﺍ ﺎ ‪ ,‬ﺪ ﻣﻮﺍﻓﻘﺔ ﺍ ﺘ ﻴﺒﲔ ﻋﻠ ﺃ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺮﺣﻠﻴﺔ‬ ‫ﺗﻠﺒﻴﺔ ﺍ ﺎﺟﺔ ﺇﻟﻴﻬﺎ‬ ‫ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ‬
‫ﺎ ‪ 3‬ﺍ ﺘﺮ‬ ‫ﺍ‬ ‫ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ ﺗﻠ ﺍ ﺎﺟﺔ ﺍ ﺎﻟﻴﺔ ﺑﺪﺭﺟﺔ ﻣﻮﺍﻓﻘﺔ ﻓﻮ ﺍﻟﻮ‬
‫ﻣﻌﻴﺎﺭﻱ ‪ 0.776‬ﻳﺜﺒﺖ‬ ‫ﺎ ﺍ ﲨﺎ ‪ 3,961‬ﺑﺎ ﺮﺍ‬ ‫ﺍ‬ ‫ﺑﻠ ﺍﻟﻮ‬ ‫ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻭﺃﻋﻼ ﻣﻨﻪ ‪.‬ﺣﻴ‬
‫ﺍ ﻮﺏ ﺑﻠ ‪ % 19,15‬ﻳﻮﻛﺪ‬ ‫ﻭﺍ ﻣﻌﺎﻣﻞ ﺍﻻﺧﺘﻼ‬ ‫ﺎ‬ ‫ﺮﻛﺰ ﻗﻴ ﺇﺟﺎﺑﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻭ ﻄﻬﺎ ﺍ‬
‫‪% 50‬‬ ‫ﺍﺗ ﺎ ﺇﺟﺎﺑﺔ ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﺑﻨ ﺒﺔ ﺗ ﻳﻴﺪ ﺑﻠ ﺖ ‪ % 60,70‬ﻭﻫﻲ ﺃﻋﻠ ﻣﻦ ﺍ ﺘﻮ‬
‫ﺍ ﺘﺮ ﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ‪.‬‬
‫ﻋﻠ ﻛ ﺎﺀﺓ‬ ‫ﻭﺃﻋﻼ ﻣﻦ ﺍ ﺘﻮ‬ ‫ﻭﻣﻦ ﻫﻨﺎ ﻳﺸﲑ ﺍﻟﺒﺎﺣ ﺇﱃ ﻣﻮﺍﻓﻘﺔ ﺍ ﺘ ﻴﺒﲔ ﺑﺪﺭﺟﺔ ﻗﺮﻳﺒﺔ ﻣﻦ ﺍ ﺘﻮ‬
‫ﺗﻠﺒﻴﺔ ﺍﻻﺣﺘﻴﺎﺟﺎ ﺍ ﺎﻟﻴﺔ ﺎ ﻭﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻟﺬﺍ ﻻ ﺑﺪ ﻣﻦ ﻟ ﺖ ﻭﺟﻬﺎ‬ ‫ﻭﺗ ﲑ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﺮﺣﻠﻴﺔ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺑﺎﻟﺘﺮﻛﻴﺰ ﻟﻴﺘﻤﻜﻦ ﻣﻦ ﺍﳉﺪﻳﺔ ﻋﻠ ﲢ ﲔ ﺟﻮﺩﺓ‬ ‫ﻧﻈﺮ ﺍ ﺩﺍﺭﺓ ﻭﺍﻟﻘﺎﺋﻤﲔ ﻋﻠ ﻣﻌﺎﳉﺔ ﻭﻋﺮ‬
‫ﻭﻛ ﺎﺀﺓ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺮﺣﻠﻴﺔ ﺣ ﺗﺘﻤﻜﻦ ﻣﻦ ﺗﻠﺒﻴﺔ ﺗﻠﻚ ﺍﻻﺣﺘﻴﺎﺟﺎ ﺍﻟ ﺮﻭﺭﻳﺔ ﻭﺍ ﻠ ﺔ ﺻﺪﺍﺭﻫﺎ‪.‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺛﺎﻧﻴﺎ‪ :‬ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺍﻟﻮﺻﻔﻲ ﳌﺪ ﺗﻮﺍﻓﺮ ﺧﺎﺻﻴﺔ ﺍﻟ ﻘﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟ ﺗﻘﺪﻣﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ‬
‫ﺍﳌﺎﻟﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‪.‬‬
‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﺘ ﻤﻨﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ‬ ‫ﺍﻟ ﺮﻭﺭﻳﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﺜﻞ ﺍﻟﺜﻘﺔ ﻣﻦ ﺍ ﺘﻄﻠﺒﺎ‬
‫ﺍﻟﻴﻤﻦ ﻭ ﻟﻚ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﺃﻓﺮﺍﺩ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺍ ﺘ ﻴﺒﻮ ﺣﻮﻝ ﻣﺪ ﺍﻟﺜﻘﺔ‬ ‫ﺍﻟﺘ ﺎﺭﻳﺔ‬ ‫ﺍﻟﺸﺮﻛﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺃ ﺮﻫﺎ‬
‫ﺗﻮﺍﻓﺮ ﺧﺎﺻﻴﺔ ﺍﻟ ﻘﺔ ﻭﺧﺼﺎﺋﺼﻬﺎ ﺍﻟﻔﺮﻋﻴﺔ ﰲ‬ ‫‪ -1‬ﺍﻟﺘﺤﻠﻴﻞ ﺍﻟﻮﺻﻔﻲ ﺭﺍﺀ ﺍﳌﺴﺘﺠﻴﺒﻮﻥ ﺣﻮﻝ ﻣﺪ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‪.‬‬
‫ﻧﺘﺎﺋ ﺍﻟﺪﺭﺍ ﺔ ﺍ ﻴﺪﺍﻧﻴﺔ ﻷﺭﺍﺀ ﺃﻓﺮﺍﺩ ﻋﻴﻨﺔ‬ ‫ﻜﻦ ﺗﻮ ﻴ ﺑﻴﺎﻧﺎ‬ ‫ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (11-3‬ﺍﻟﺘﺎ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪.‬‬ ‫ﺍﻟﺪﺭﺍ ﺔ ﺣﻮﻝ ﺗﻮﺍﻓﺮ ﺧﺎﺻﻴﺔ ﺍﻟﺜﻘﺔ ﻭﺧﺼﺎﺋﺼﻬﺎ ﺍﻟ ﺮﻋﻴﺔ‬

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 ‫ﺍﶈﺎﺳﺒﻴﺔ‪ :‬ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ‬ ‫ﰲ ﻭﺍﺧﺘﺒﺎﺭ‬ ‫ﺍﳌﻴﺪﺍﻧﻴﺔ ﻘﺔ‬
‫ﻟﺘﺤﻠﻴﻞ‬ ‫ﺍﻟﺪﺭﺍﺳﺔﻣﺪ ﺍﻟ‬
‫ﺣﻮﻝ‬ ‫ﺍﳌﺴﺘﺠﻴﺒ‬
‫‪]------‬‬ ‫ﺍﻟﻮﺻﻔﻲ ﺭﺍﺀ‬
‫‪-----------‬‬ ‫‪(11-3‬ﻟﺚﻳﺒ‪ [:‬ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ‬
‫‪-------------------‬‬ ‫ﺟﺪﻭﻝ ﺭﻗﻢ )‬
‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎ‬

‫ﻻ ﺃﻭﺍﻓ‬

‫ﻣﻌﺎﻣﻞ ﺍﻻﺧﺘﻼ‬
‫ﻻ ﺃﻭﺍﻓ‬ ‫ﲑ ﻣﺘ ﻛﺪ‬ ‫ﺃﻭﺍﻓ‬ ‫ﺎﻣﺎ‬ ‫ﺃﻭﺍﻓ‬
‫ﺍﻻ ﺮﺍ‬ ‫ﺍﻟﻮ‬ ‫ﺎﻣﺎ‬

‫ﺍﻟﺘ ﲑ ‪%‬‬
‫ﺍﻟﻘﺒﻮﻝ‬ ‫ﺍﻟﺪﺭﺟﺔ‬ ‫ﺍﻟﺘﺒﺎﻳﻦ‬ ‫ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ‬ ‫ﺍ ﺘ ﲑﺍ‬

‫ﺇﲨﺎﻝ‬
‫ﻧ ﺒﺔ‬
‫ﺍ ﻌﻴﺎﺭﻱ‬ ‫ﺍ ﺎ‬

‫ﻧﺴﺒﺔ‬

‫ﻧﺴﺒﺔ‬

‫ﻧﺴﺒﺔ‬

‫ﻧﺴﺒﺔ‬

‫ﻧﺴﺒﺔ‬
‫ﻋﺪﺩ‬

‫ﻋﺪﺩ‬

‫ﻋﺪﺩ‬

‫ﻋﺪﺩ‬

‫ﻋﺪﺩ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫‪95.00‬‬ ‫‪11.58‬‬ ‫‪0.550‬‬ ‫‪0.303‬‬ ‫‪4.737‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪4.76‬‬ ‫‪1‬‬ ‫‪19.05‬‬ ‫‪4‬‬ ‫‪76.19‬‬ ‫‪16‬‬ ‫‪21‬‬ ‫ﺃﺩﺍﺭﺓ‬ ‫ﺍﻟ ﻘﺔ ﻣﻦ‬ ‫‪1‬‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻓﻮ ﺍ ﺘﻮ‬ ‫‪75.54‬‬ ‫‪22.06‬‬ ‫‪0.833‬‬ ‫‪0.694‬‬ ‫‪3.777‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪20.00‬‬ ‫‪2‬‬ ‫‪10.00‬‬ ‫‪1‬‬ ‫‪60.00‬‬ ‫‪6‬‬ ‫‪10‬‬ ‫‪1‬‬ ‫‪10‬‬ ‫ﺮﺍﺋ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫‪87.50‬‬ ‫‪11.83‬‬ ‫‪0.518‬‬ ‫‪0.268‬‬ ‫‪4.375‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪66.67‬‬ ‫‪6‬‬ ‫‪33.33‬‬ ‫‪3‬‬ ‫‪9‬‬ ‫ﺎﺑﺎ‬ ‫ﻣﺪﻗﻘﻲ ﺍ‬ ‫ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻓﻮ ﺍ ﺘﻮ‬ ‫‪73.33‬‬ ‫‪21.23‬‬ ‫‪0.778‬‬ ‫‪0.606‬‬ ‫‪3.667‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪7.69‬‬ ‫‪1‬‬ ‫‪23.08‬‬ ‫‪3‬‬ ‫‪61.54‬‬ ‫‪8‬‬ ‫‪7.69‬‬ ‫‪1‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮ‬ ‫ﺍﻟﻘﺮﺍﺭﺍﺕ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫‪83.53‬‬ ‫‪20.06‬‬ ‫‪0.842‬‬ ‫‪0.708‬‬ ‫‪4.192‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪5.66‬‬ ‫‪3‬‬ ‫‪9.43‬‬ ‫‪5‬‬ ‫‪95.28‬‬ ‫‪24‬‬ ‫‪39.62‬‬ ‫‪21‬‬ ‫‪53‬‬ ‫ﺇﲨﺎ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫‪88.00‬‬ ‫‪17.13‬‬ ‫‪0754‬‬ ‫‪0.568‬‬ ‫‪4.4‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪4.76‬‬ ‫‪1‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪42.86‬‬ ‫‪9‬‬ ‫‪52.38‬‬ ‫‪11‬‬ ‫‪21‬‬ ‫ﺃﺩﺍﺭﺓ‬ ‫ﺍﻟﺼﺪ ﰲ ﺍﻟﺘﻌﺒﲑ‬ ‫‪2‬‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻓﻮ ﺍ ﺘﻮ‬ ‫‪80.10‬‬ ‫‪25.00‬‬ ‫‪1‬‬ ‫‪1‬‬ ‫‪4‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪20.00‬‬ ‫‪2‬‬ ‫‪10.00‬‬ ‫‪1‬‬ ‫‪40.00‬‬ ‫‪4‬‬ ‫‪30‬‬ ‫‪3‬‬ ‫‪10‬‬ ‫ﺮﺍﺋ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫‪85.00‬‬ ‫‪10.89‬‬ ‫‪0.463‬‬ ‫‪0.214‬‬ ‫‪4.25‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪11.11‬‬ ‫‪1‬‬ ‫‪66.67‬‬ ‫‪6‬‬ ‫‪22.22‬‬ ‫‪2‬‬ ‫‪9‬‬ ‫ﺎﺑﺎ‬ ‫ﻣﺪﻗﻘﻲ ﺍ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻓﻮ ﺍ ﺘﻮ‬ ‫‪75.00‬‬ ‫‪16.58‬‬ ‫‪0.622‬‬ ‫‪0.386‬‬ ‫‪3.75‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪38.46‬‬ ‫‪5‬‬ ‫‪53.83‬‬ ‫‪7‬‬ ‫‪7.69‬‬ ‫‪1‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮ‬
‫‪139‬‬

‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻓﻮ ﺍ ﺘﻮ‬ ‫‪81.54‬‬ ‫‪19.94‬‬ ‫‪0.813‬‬ ‫‪0.660‬‬ ‫‪4.077‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪5.70‬‬ ‫‪3‬‬ ‫‪13.20‬‬ ‫‪7‬‬ ‫‪49.10‬‬ ‫‪26‬‬ ‫‪32.11‬‬ ‫‪17‬‬ ‫‪53‬‬ ‫ﺇﲨﺎ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫‪94.00‬‬ ‫‪13.98‬‬ ‫‪0.657‬‬ ‫‪0.432‬‬ ‫‪4.7‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪9.52‬‬ ‫‪2‬‬ ‫‪9.52‬‬ ‫‪2‬‬ ‫‪80.96‬‬ ‫‪17‬‬ ‫‪21‬‬ ‫ﺃﺩﺍﺭﺓ‬ ‫ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﺘﺤﻘﻴ‬ ‫‪3‬‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫‪82.22‬‬ ‫‪8.11‬‬ ‫‪0.333‬‬ ‫‪0.111‬‬ ‫‪4.111‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪90.00‬‬ ‫‪9‬‬ ‫‪10‬‬ ‫‪1‬‬ ‫‪10‬‬ ‫ﺮﺍﺋ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫‪90.00‬‬ ‫‪16.80‬‬ ‫‪0.756‬‬ ‫‪0.571‬‬ ‫‪4.5‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪11.10‬‬ ‫‪1‬‬ ‫‪22.20‬‬ ‫‪2‬‬ ‫‪66.70‬‬ ‫‪6‬‬ ‫‪9‬‬ ‫ﺎﺑﺎ‬ ‫ﻣﺪﻗﻘﻲ ﺍ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻓﻮ ﺍ ﺘﻮ‬ ‫‪83.33‬‬ ‫‪9.34‬‬ ‫‪0.390‬‬ ‫‪0.152‬‬ ‫‪4.167‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪84.60‬‬ ‫‪11‬‬ ‫‪15.40‬‬ ‫‪2‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫‪49.1‬‬ ‫‪5‬‬ ‫ﺇﲨﺎ‬
‫‪88.46‬‬ ‫‪13.68‬‬ ‫‪0.605‬‬ ‫‪0.367‬‬ ‫‪4.423‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪3.70‬‬ ‫‪3‬‬ ‫‪45.20‬‬ ‫‪29‬‬ ‫‪26‬‬
‫‪0‬‬ ‫‪3‬‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫‪87.00‬‬ ‫‪25.04‬‬ ‫‪1.089‬‬ ‫‪1.187‬‬ ‫‪4.35‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪14.30‬‬ ‫‪3‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪19.00‬‬ ‫‪9‬‬ ‫‪66.70‬‬ ‫‪14‬‬ ‫‪21‬‬ ‫ﺃﺩﺍﺭﺓ‬ ‫ﺍﳊﻴﺎﺩﺓ ﰲ‬ ‫‪4‬‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻓﻮ ﺍ ﺘﻮ‬ ‫‪82.22‬‬ ‫‪22.57‬‬ ‫‪0.928‬‬ ‫‪0.861‬‬ ‫‪4.111‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪10.00‬‬ ‫‪1‬‬ ‫‪10.00‬‬ ‫‪1‬‬ ‫‪50.00‬‬ ‫‪5‬‬ ‫‪30‬‬ ‫‪3‬‬ ‫‪10‬‬ ‫ﺮﺍﺋ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫‪90.00‬‬ ‫‪11.88‬‬ ‫‪0.535‬‬ ‫‪0.286‬‬ ‫‪4.5‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪11.10‬‬ ‫‪1‬‬ ‫‪33.30‬‬ ‫‪3‬‬ ‫‪55.60‬‬ ‫‪5‬‬ ‫‪9‬‬ ‫ﺎﺑﺎ‬ ‫ﻣﺪﻗﻘﻲ ﺍ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﺍ ﺘﻮ‬ ‫‪71.66‬‬ ‫‪22.13‬‬ ‫‪0.793‬‬ ‫‪0.629‬‬ ‫‪3.583‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪7.70‬‬ ‫‪1‬‬ ‫‪38.40‬‬ ‫‪5‬‬ ‫‪46.20‬‬ ‫‪6‬‬ ‫‪7.70‬‬ ‫‪1‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻓﻮ ﺍ ﺘﻮ‬ ‫‪82.69‬‬ ‫‪22.98‬‬ ‫‪0.950‬‬ ‫‪0.903‬‬ ‫‪4.135‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪9.40‬‬ ‫‪5‬‬ ‫‪13.20‬‬ ‫‪7‬‬ ‫‪35.80‬‬ ‫‪25‬‬ ‫‪93.40‬‬ ‫‪28‬‬ ‫‪53‬‬ ‫ﺇﲨﺎ‬

‫***‪ -‬ﻗﻴﻤﺔ ﺍﳉﺪﻭﻟﻴﺔ ﻋﻨﺪ ﺩﺭﺟﺔ ﺍ ﺮﺓ ‪ 52‬ﺘﻮ ﻣﻌﻨﻮﻱ ‪1.671 = 0.05‬‬ ‫ﺪﺓ ﺍﻟﺪﺭﺍ ﺔ =)‪3 = 5/ (1+2+3+4+5‬‬ ‫*‪ -‬ﺍﻟﻮ ﺍ ﺎ ‪ :‬ﻤﻮ ﺍﻟﻘﻴ ﻋﻠ ﻋﺪﺩﻫﺎ ﺃﻱ ﺃ ﻣﺘﻮ ﺃﺩﺍﺓ ﺍﻟﻘﻴﺎ‬
‫ﺃﻛﺜﺮ ﻣﻦ ‪ 85‬ﻣﻼﺋﻤﺔ ﺑﺪﺭﺟﺔ‬ ‫ﻣﻦ ‪ 75‬ﺇﱃ ‪ 85‬ﻓﻮ ﺍ ﺘﻮ‬ ‫****‪ -‬ﺍﻟﻨ ﺒﺔ ﺃﻗﻞ ﻣﻦ ‪ 50‬ﻌﻴ ﺔ ﻣﻦ ‪ 50‬ﺇﱃ ‪ 75‬ﻣﺘﻮ‬ ‫**‪-‬ﻧ ﺒﺔ ﺍﻟﺘ ﲑ ﻜﻦ ﺇ ﺎﺩﻫﺎ ﻛﻤﺎﻳﻠﻲ ‪83.53 = 5/ 4.178 :‬‬
‫ﻋﺎﻟﻴﺔ‬
‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﻭﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (11-3‬ﻭﺍ ﺘﻌﻠ ﺑﺎﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺍﻟﻮﺻ ﻲ ﻷﺭﺍﺀ ﺍ ﺘ ﻴﺒﻮ ﺣﻮﻝ ﻣﺪ ﺗﻮﺍﻓﺮ‬
‫ﺍﻟﻴﻤﻦ ﺪ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﺧﺎﺻﻴﺔ ﺍﻟﺜﻘﺔ‬
‫ﺃ ﺍ ﺮﺍ ﺍ ﺣﺼﺎﺋﻴﺔ ﺎ ﻛﺎﻧﺖ ﻛﻤﺎ ﻳﻠﻲ ‪:‬‬

‫ﻭﻭﻓﻘﺎ ﻟﻠﺒﻴﺎﻧﺎ ﺍ ﺪﻭﻧﺔ ﻟﻨﺘﺎﺋ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺑﺸﻜﻞ ﻋﺎ ﻭﺃ ﺮﻫﺎ‬ ‫ﺃ‪ -‬ﻣﺪ ﺍﻟﺜﻘﺔ‬
‫ﺍﻟ ﻘﺮﺓ ﺭﻗ )‪ (1‬ﻷﺭﺍﺀ ﺍ ﺘ ﻮﺑﲔ ﻣﻦ ﻓ ﺔ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺪ ﺃ ﺎ ﻗﺪ ﺣﻘﻘﺖ ﺃﻓ ﻞ ﻣ ﺷﺮﺍ ﺍ ﺣﺼﺎﺋﻴﺔ ﻷﺭﺍﺀ‬
‫ﻋﻤﻠﻴﺔ ﺍ ﺎ‬ ‫ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ ﻭﺗ ﻳﻴﺪﻫ ﺑﺎ ﻮﺍﻓﻘﺔ ﻋﻠ ﺗﻮﻓﲑ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻣﻮ ﻮ ﻣﻨﻬﺎ ﻭﺗ ﺮ‬
‫ﺣ ﺎ ﺍ ﲨﺎ‬ ‫ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻭﺃﻋﻼ ﻣﻨﻪ ﺑﻮ‬ ‫ﺎ ‪ 3‬ﺍ ﺘﺮ‬ ‫ﺍ‬ ‫ﺍﻟﻘﺮﺍﺭﺍ ﺑﺪﺭﺟﺔ ﻣﻮﺍﻓﻘﺔ ﻓﻮ ﺍﻟﻮ‬
‫ﺎ‬ ‫ﳏ ﻮﺏ ‪ 4.192‬ﻭﺑﺎ ﺮﺍ ﻣﻌﻴﺎﺭﻱ ‪ 0.842‬ﻳﺸﲑ ﺍﱃ ﺮﻛﺰ ﻗﻴ ﺇﺟﺎﺑﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻭ ﻄﻬﺎ ﺍ‬
‫ﺍﻟﻌﻴﻨﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﻟﻮﻗﻮﻋﻪ ﻤﻦ ﺍﻟﻨ ﺒﺔ‬ ‫‪ % 20.06‬ﻳ ﻛﺪ ﺍﺗ ﺎ ﺇﺟﺎﺑﺔ ﻓ ﺎ‬ ‫ﻭﻣﻌﺎﻣﻞ ﺍﺧﺘﻼ‬
‫‪% 50‬‬ ‫ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﺑﻨ ﺒﺔ ﺗ ﻳﻴﺪ ﺑﻠ ﺖ ‪ %83.53‬ﻭﻫﻲ ﺃﻋﻠ ﻣﻦ ﺍ ﺘﻮ‬ ‫ﺍ ﺘﺮ ﺔ ﻟﺪﺭﺟﺔ ﺍﻟﻘﺒﻮﻝ‬
‫ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ‪.‬‬ ‫ﺍ ﺘﺮ‬
‫ﺍﻟﺘ ﺎﺭﻳﺔ‬ ‫ﺇﱃ ﻗﻨﺎﻋﺔ ﻭﻣﻮﺍﻓﻘﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺑ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ‬ ‫ﻭﻣﻦ ﻫﻨﺎ ﻳﺸﲑ ﺍﻟﺒﺎﺣ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻭﻫﺬﺍ ﻳ ﻛﺪ ﺻ ﺔ ﻧﺘﺎﺋ ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ‬ ‫ﺗﺘ ﻤﻦ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻣﻮ ﻮ ﻣﻨﻬﺎ ﻭﺗ ﺮ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪.‬‬ ‫ﻻﺧﺘﺒﺎﺭ ﻣﺪ ﺍﻟﺜﻘﺔ‬
‫‪ -‬ﺍﳋﺼﺎﺋﺺ ﺍﻟﻔﺮﻋﻴﺔ ﳋﺎﺻﻴﺔ ﺍﻟ ﻘﺔ ‪:‬‬
‫ﺭﻗ )‪ (2‬ﻭ )‪ (3‬ﻭ)‪ (4‬ﻭﺍ ﺘﻌﻠﻘﺔ ﺑﺎ ﺼﺎﺋﺺ ﺍﻟ ﺮﻋﻴﺔ ﺎﺻﻴﺔ ﺍﻟﺜﻘﺔ‬ ‫ﻧﺘﺎﺋ ﺍﻟﺘ ﻠﻴﻞ ﻟﻠ ﻘﺮﺍ‬ ‫ﺃ ﻬﺮ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺇﱃ ﻣﻮﺍﻓﻘﺔ ﺃ ﻠﺒﻴﺔ ﺍ ﺘ ﻴﺒﲔ ﺑﺪﺭﺟﺔ ﻛﺒﲑﺓ ﻧ ﺒﻴﺎ ﺪ ﺗﻮﺍﻓﺮ ﻫﺬﻩ ﺍ ﺼﺎﺋﺺ ﺍﻟ ﺮﻋﻴﺔ‬
‫ﺍﻟﺘﻌﺒﲑ‬ ‫ﺎﺻﻴﺔ ﺍﻷﻣﺎ ﻭﺍﻟﺼﺪ‬ ‫ﺎ‬ ‫ﺍ‬ ‫ﺍﻟﻮ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺣﻴ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺎﺻﻴﺔ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ‪4,423‬‬ ‫ﺎ‬ ‫ﺍ‬ ‫ﻣﻌﻴﺎﺭﻱ ﻗﺪﺭﻩ ‪ , 0.813‬ﻭﻛﻤﺎ ﺑﻠ ﺍﻟﻮ‬ ‫‪ 4.077‬ﺑﺎ ﺮﺍ‬
‫ﺎ ‪ 4,135‬ﺑﺎ ﺮﺍ ﻣﻌﻴﺎﺭﻱ‬ ‫ﺎ‬ ‫ﺍ‬ ‫ﻭﺑﺎ ﺮﺍ ﻣﻌﻴﺎﺭﻱ ﻗﺪﺭﻩ ‪ 0,6054‬ﺃﻣﺎ ﺧﺎﺻﻴﺔ ﺍ ﻴﺎﺩ ﻓﻘﺪ ﺑﻠ ﺍﻟﻮ‬
‫ﺍﻟﺘﻌﺒﲑ ﻭﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻭﺍ ﻴﺎﺩ ‪%19.94‬‬ ‫ﺎﺻﻴﺔ ﺍﻷﻣﺎﻧﺔ‬ ‫‪ 0,950‬ﻭﻛﻤﺎ ﺑﻠ ﻣﻌﺎﻣﻞ ﺍﺧﺘﻼ‬
‫ﻟﻮﻗﻮﻋﻪ ﻤﻦ‬ ‫ﺍﻟﻌﻴﻨﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟ ﻘﺮﺍ‬ ‫ﺎ ﻳ ﻛﺪ ﺍﺗ ﺎ ﺇﺟﺎﺑﺔ ﻓ ﺎ‬ ‫‪ %22.98 %13.68‬ﻋﻠ ﺍﻟﺘﻮﺍ‬
‫ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ‪.‬‬ ‫ﺍﻟﻨ ﺒﺔ ﺍ ﺘﺮ ﺔ ﻟﺪﺭﺟﺔ ﺍﻟﻘﺒﻮﻝ‬
‫ﺣﻴ ﺑﻠ ﺖ ﻧ ﺒﺔ ﺍﻟﺘ ﲑ‬ ‫ﻛﻤﺎ ﻛﺎﻧﺖ ﺍﻟﻨ ﺒﺔ ﺍﻟﺘ ﲑ ﻤﻦ ﺍ ﺪﻭﺩ ﺍﻟﻘﺮﻳﺒﺔ ﻣﻦ ﺍﳉﻴﺪ ﺟﺪﺍ ﻭﻓﻮ ﺍ ﺘﻮ‬
‫ﺍﻟﺘﻌﺒﲑ ﻭﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻭﺍ ﻴﺎﺩ ‪ % 82,69 % 88,46 % 81,54‬ﻋﻠ ﺍﻟﺘﻮﺍ ‪.‬‬ ‫ﺎﺻﻴﺔ ﺍﻷﻣﺎﻧﺔ‬

‫‪140‬‬
‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺎﺻﻴﺔ ﺍﻟﺜﻘﺔ‬ ‫ﺍﻟﺜﻼ‬ ‫ﻭﻣﻦ ﻫﺬﻩ ﺍ ﺷﺮﺍ ﺍ ﺣﺼﺎﺋﻴﺔ ﺍﻟ ﺎﺑﻘﺔ ﻷﺭﺍﺀ ﺍ ﺘ ﻮﺑﲔ ﺣﻮﻝ ﺗﻮﺍﻓﺮ ﻫﺬﻩ ﺍ ﻮﺍ‬
‫ﺎ ﻛﻤﺎ ﻳﻠﻲ ‪:‬‬ ‫ﻭﻓﻘﺎ ﻟﻮ ﻄﻬﺎ ﺍ‬ ‫ﺬﻩ ﺍ ﻮﺍ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻜﻨﻨﺎ ﻭ ﻊ ﺍﻟﺘﺮﺗﻴ ﺍﻟﺘﺎ‬
‫ﻟﻠﻤﻘﺎﺭﻧﺔ )ﺍ ﻮ ﻮﻋﻴﺔ ( ﻧ ﺒﺔ ﺍﻟﺘ ﲑ ‪.% 88,46‬‬ ‫ﺍﳋﺎﺻﻴﺔ ﺍ ﻭ ‪ :‬ﻗﺎﺑﻠﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺑﻠ ﺖ ﻧ ﺒﺔ ﺍﻟﺘ ﲑ ﺎ ‪.% 82,69‬‬ ‫ﺍﳋﺎﺻﻴﺔ ﺍﻟ ﺎﻧﻴﺔ‪ :‬ﺍ ﻴﺎﺩ ﺣﻴ‬
‫ﺍﻟﺘﻌﺒﲑ ﺑﻨ ﺒﺔ ﺗ ﲑ ﺑﻠ ﺖ ‪.% 81,54‬‬ ‫ﺍﳋﺎﺻﻴﺔ ﺍﻟ ﺎﻟ ﺔ‪ :‬ﺍﻟﺼﺪ‬
‫ﻭﻣﻘﺒﻮﻟﺔ ﺟﺪﺍ‬ ‫ﻭﻣﻦ ﻫﻨﺎ ﻳﺸﲑ ﺍﻟﺒﺎﺣ ﺇﱃ ﺃ ﻧ ﺒﺔ ﺍﻟﺘ ﻳﻴﺪ ﻭﺍ ﻮﺍﻓﻘﺔ ﻷﺭﺍﺀ ﺍ ﺘ ﻴﺒﲔ ﻛﺎﻧﺖ ﻓﻮ ﺍ ﺘﻮ‬
‫ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻣﻮ ﻮﻋﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺘﻌﺒﲑ ﻋﻦ ﺍﻷﺣﺪﺍ‬ ‫ﺪ ﺗﻮﺍﻓﺮ ﺧﺎﺻﻴﺔ ﺍﻷﻣﺎﻧﺔ‬
‫ﺎﻓﺔ ﺇﱃ ﺣﻴﺎﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺍﻟﺒﻌﺪ ﻋﻦ ﺍﻟﺘ ﻴﺰ‪.‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﺘ ﻘ ﻭﺑﺎ‬
‫ﺍﻟﺘﻌﺒﲑ ﺃﻋﻠ ﻭ‬ ‫ﺃﻣﺎ ﺑﺎﻟﻨ ﺒﺔ ﺬﻩ ﺍ ﺼﺎﺋﺺ ﻋﻠ ﻣ ﺘﻮ ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ ﻓﻘﺪ ﺣﻘﻘﺖ ﺧﺎﺻﻴﺔ ﺍﻟﺼﺪ‬
‫ﺣ ﺎ ﻟ ﺔ ﺍﻟﺪﺍﺋﻨﲔ ﺣﻴ ﺑﻠ ‪ 3,75‬ﻭﺃﻣﺎ ﺧﺎﺻﻴﺔ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﺘ ﻘ‬ ‫ﺣ ﺎ ﺑﻠ ‪ 4,4‬ﻟ ﺔ ﺍ ﺩﺍﺭﺓ ﻭﺃﺩ ﻭ‬
‫ﺑﻠ‬ ‫ﻓ ﺔ ﺍﻟ ﺮﺍﺋ‬ ‫ﺣ ﺎ ﻭﺟﺪ‬ ‫ﺑﻠ ‪ 4,7‬ﻭﺃﺩ ﻭ‬ ‫ﻓ ﺔ ﺍ ﺩﺍﺭﺓ ﺣﻴ‬ ‫ﺣ ﺎ‬ ‫ﺪ ﺃ ﺃﻋﻠ ﻭ‬
‫ﻓ ﺔ ﺍ ﺪﻗﻘﲔ ﺣﻴ ﺑﻠ ‪ 4,5‬ﻭﺃﺩ ﻭ‬ ‫ﺣ ﺎ‬ ‫‪ 4,111‬ﻭﺑﺎﻟﻨ ﺒﺔ ﺎﺻﻴﺔ ﺍ ﻴﺎﺩ ﻓﻨ ﺪ ﺃ ﺃﻋﻠ ﻭ‬
‫ﺬﻩ‬ ‫ﺎ ‪ 3‬ﺍ ﺘﺮ‬ ‫ﺍ‬ ‫ﺑﻠ ‪ 3,583‬ﻭﻫﻮ ﻛﺬﻟﻚ ﺃﻋﻼ ﻣﻦ ﺍﻟﻮ‬ ‫ﻓ ﺔ ﺍﻟﺪﺍﺋﻨﲔ ﺣﻴ‬ ‫ﺣ ﺎ ﻭﺟﺪ‬
‫ﺍﻟﺪﺭﺍ ﺔ‪.‬‬
‫‪ -2‬ﻣﺪ ﺍ ﻟﺘﺰﺍﻡ ﺑﺎﳌﺒﺎﺩ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮ ﰲ ﺍﻟ ﻘﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‪:‬‬
‫ﺗﻄﺒﻴ ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﻭﺃ ﺮﻩ‬ ‫ﺃﻧﻪ ﻣﻦ ﺍ ﻤﻜﻦ ﲢﻠﻴﻞ ﻭﺍ ﺘ ﻼ ﺍﻟﻨﺘﺎﺋ ﻷﺭﺍﺀ ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﺍﻟﺜﺒﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺍﻟﺘﺎ ‪:‬‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (12-3‬ﻣﺪ ﺍ ﻟﺘﺰﺍﻡ ﺑﺎﳌﺒﺎﺩ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‪.‬‬

‫ﻧﺴﺒﺔ ﺍﻟﺘ ﻳﻴﺪ‬ ‫ﻣﻌﺎﻣﻞ‬ ‫ﺍﻻ ﺮﺍﻑ‬ ‫ﺍﻟﻮﺳ‬ ‫ﺇ ﺎﱄ‬

‫ﺍﻟﺘﺒﺎﻳﻦ‬ ‫ﻓ ﺎﺕ ﺍﻟﻌﻴﻨﺔ‬
‫‪%‬‬ ‫ﺍﻻﺧﺘ ﻑ‬ ‫ﺍﳌﻌﻴﺎﺭﻱ‬ ‫ﺍﳊﺴﺎ‬ ‫ﻋﺪﺩ‬
‫‪88.57‬‬ ‫‪16.45‬‬ ‫‪0.728‬‬ ‫‪0.531‬‬ ‫‪4.429‬‬ ‫‪21‬‬ ‫ﺃﺩﺍﺭﺓ‬
‫‪90.00‬‬ ‫‪11.11‬‬ ‫‪0.5‬‬ ‫‪0.25‬‬ ‫‪4.5‬‬ ‫‪10‬‬ ‫ﺮﺍﺋ‬
‫‪91.11‬‬ ‫‪10.16‬‬ ‫‪0.490‬‬ ‫‪0.240‬‬ ‫‪4.556‬‬ ‫‪9‬‬ ‫ﺎﺑﺎ‬ ‫ﻣﺪﻗﻘﻲ ﺍ‬
‫‪86.15‬‬ ‫‪10.71‬‬ ‫‪0.462‬‬ ‫‪0.213‬‬ ‫‪4.308‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﲔ‬
‫‪87.96‬‬ ‫‪13.49‬‬ ‫‪0.594‬‬ ‫‪0.352‬‬ ‫‪4.398‬‬ ‫‪53‬‬ ‫ﺇﲨﺎ‬

‫‪141‬‬
‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺪ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (12-3‬ﻭﺍ ﺘﻌﻠ ﺑﺎﻻﻟﺘﺰﺍ ﺑﺎ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ ﻋﻠﻴﻬﺎ ﻭﺍ ﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ‬
‫ﻋﺎﻣﺎ ﻭﺃ ﺮﻩ ﻘﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﻭﻓﻘﺎ ﻷﺭﺍﺀ ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ ﻓﻘﺪ ﺣﺼﻞ ﻋﻠ ﻣ ﺷﺮﺍ ﺇﺣﺼﺎﺋﻴﺔ ﺑﺪﺭﺟﺔ‬
‫ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻭﺃﻋﻼ ﻣﻨﻪ ﺑﻮ ﺣ ﺎ ﺇﲨﺎ ﳏ ﻮﺏ ‪4,398‬‬ ‫ﻋﺎﻟﻴﺔ ﺑﺎ ﻘﺎﺭﻧﺔ ﻣﻊ ﺍﻟﻮ ﺍ ﺎ ‪ 3‬ﺍ ﺘﺮ‬
‫ﻭﺍ ﺮﺍ ﻣﻌﻴﺎﺭﻱ ‪0.5936‬ﻳﻮﻛﺪ ﺻ ﺔ ﺮﻛﺰ ﻗﻴ ﺇﺟﺎﺑﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻭ ﻄﻬﺎ ﺍ ﺎ ‪ ,‬ﻭﻣﻌﺎﻣﻞ‬
‫ﺍﺧﺘﻼ ‪ %13,49‬ﻳ ﻳﺪ ﻧ ﺒﺖ ﺍﺗ ﺎ ﺇﺟﺎﺑﺔ ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﺑﻨ ﺒﺔ ﺗ ﻳﻴﺪ ﺑﻠ ﺖ ‪% 87,96‬‬
‫ﻭﻫﻲ ﻓﻮ ﺍﳉﻴﺪ ﺟﺪﺍ ﺑﺎ ﻘﺎﺭﻧﺔ ﻣﻊ ﺍ ﺘﻮ ‪ % 50‬ﺍ ﺘﺮ ﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ‪.‬‬

‫ﻋﻠﻴﻬﺎ ﻭﺍ ﻘﺒﻮﻟﺔ‬ ‫ﺑ ﻗﻨﺎﻋﺔ ﺍ ﺘ ﻮﺑﲔ ﺇﱃ ﻣﺪ ﺍﻻﻟﺘﺰﺍ ﺑﺎ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ‬ ‫ﻭ ﺭﺃ ﺍﻟﺒﺎﺣ‬

‫ﻗﺒﻮﻻ ﻋﺎﻣﺎ ﺎﻟﺒﺎ ﻣﺎ ﻳ ﺩﻱ ﺇﱃ ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻋﻠ ﺩﺭﺟﺔ ﻋﺎﻟﻴﺔ ﻣﻦ ﺍ ﻮ ﻮﻗﻴﺔ ﻭﺗﺼﻮﻳﺮ ﻠﻴ ﻟﻠﻤﺮﻛﺰ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﻭﻗﻴﺎ ﻭﺍﻗﻌﻲ ﻟﺪﺧﻞ ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﻳﻮﺟﺪ ﺯﻳﺎﺩﺓ ﺍﻟﺜﻘﺔ ﻭﺍ ﻼﺋﻤﺔ‬ ‫ﺍﺎ‬

‫‪ -3-2‬ﻓﺎﻋﻠﻴﺔ ﺗﻘﺎﺭﻳﺮ ﻣﺪﻗ ﺍﳊﺴﺎﺑﺎﺕ ﰲ ﺯﻳﺎﺩﺓ ﺍﳌﻮﺛﻮﻗﻴﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ‪:‬‬

‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ ( 13-3‬ﻳﻮﺿ ﻧﺘﺎﺋ ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺭﺍﺀ ﻓ ﺔ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻣﺪ ﻛﻔﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ‬
‫ﺗﻘﺮﻳﺮ ﺍﳌﺮﺍﺟ ﺍﳋﺎﺭﺟﻲ ﰲ ﺯﻳﺎﺩﺓ ﺍﻟ ﻘﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪.‬‬

‫ﻣﻌﺎﻣﻞ‬ ‫ﺍﻻ ﺮﺍﻑ‬ ‫ﺍﻟﻮﺳ‬ ‫ﺇ ﺎﱄ‬

‫ﻧﺴﺒﺔ ‪%‬‬ ‫ﺍﻟﺘﺒﺎﻳﻦ‬ ‫ﻓ ﺎﺕ ﺍﻟﻌﻴﻨﺔ‬
‫ﺍﻻﺧﺘ ﻑ‬ ‫ﺍﳌﻌﻴﺎﺭﻱ‬ ‫ﺍﳊﺴﺎ‬ ‫ﺍﻟﻌﺪﺩ‬
‫‪89.34‬‬ ‫‪13.14‬‬ ‫‪0.587‬‬ ‫‪0.345‬‬ ‫‪4.467‬‬ ‫‪21‬‬ ‫ﺃﺩﺍﺭﺓ‬
‫‪84.00‬‬ ‫‪20.76‬‬ ‫‪0.872‬‬ ‫‪0.76‬‬ ‫‪4.2‬‬ ‫‪10‬‬ ‫ﺮﺍﺋ‬
‫‪91.11‬‬ ‫‪10.91‬‬ ‫‪0.497‬‬ ‫‪0.247‬‬ ‫‪4.556‬‬ ‫‪9‬‬ ‫ﺎﺑﺎ‬ ‫ﻣﺪﻗﻘﻲ ﺍ‬
‫‪83.08‬‬ ‫‪12.83‬‬ ‫‪0.533‬‬ ‫‪0.284‬‬ ‫‪4.154‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﲔ‬
‫‪87.85‬‬ ‫‪14.75‬‬ ‫‪0.648‬‬ ‫‪0.420‬‬ ‫‪4.392‬‬ ‫‪53‬‬ ‫ﺇﲨﺎ‬

‫ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (15-3‬ﺪ ﺗﻘﺎﺭﺏ ﻭﺟﻬﺎ ﺍﻟﻨﻈﺮ ﻟ ﺎ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻓﺎﻋﻠﻴﺔ ﺗﻘﺎﺭﻳﺮ ﻣﺪﻗﻘﻲ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺑﺪﺭﺟﺔ ﻋﺎﻟﻴﺔ ﺑﺎ ﻘﺎﺭﻧﺔ ﻣﻊ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺯﻳﺎﺩﺓ ﺍ ﻮ ﻮﻗﻴﺔ‬ ‫ﺎﺑﺎ‬ ‫ﺍ‬
‫‪ 4,393‬ﻭﺍ ﺮﺍ‬ ‫ﺣ ﺎ ﺇﲨﺎ ﳏ ﻮﺏ ﺑﻠ‬ ‫ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻭﺃﻋﻼ ﻣﻨﻪ ﺑﻮ‬ ‫ﺎ ‪ 3‬ﺍ ﺘﺮ‬ ‫ﺍ‬ ‫ﺍﻟﻮ‬
‫ﺎ ‪,‬ﻭﻣﻌﺎﻣﻞ ﺍﺧﺘﻼ‬ ‫ﻣﻌﻴﺎﺭﻱ ﻗﺪﺭﻩ ‪ 0,648‬ﻳﻮﻛﺪ ﺻ ﺔ ﺮﻛﺰ ﻗﻴ ﺇﺟﺎﺑﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻭ ﻄﻬﺎ ﺍ‬

‫‪142‬‬
‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫‪ %14,75‬ﻳ ﻳﺪ ﻧ ﺒﺖ ﺍﺗ ﺎ ﺇﺟﺎﺑﺔ ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﺑﻨ ﺒﺔ ﺗ ﻳﻴﺪ ﺑﻠ ﺖ ‪ % 87,85‬ﻭﻫﻲ‬

‫‪ % 50‬ﺍ ﺘﺮ ﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ‪.‬‬ ‫ﻓﻮ ﺍﳉﻴﺪ ﺟﺪﺍ ﺑﺎ ﻘﺎﺭﻧﺔ ﻣﻊ ﺍ ﺘﻮ‬
‫ﺎﺑﺎ ﻣﻦ‬ ‫ﻭﻣﻦ ﻫﻨﺎ ﻳ ﺘﻨﺘ ﺍﻟﺒﺎﺣ ﺇﱃ ﺃ ﻧ ﺒﺔ ﺍﻟﺘ ﻳﺪ ﻷﺭﺍﺀ ﺍ ﺘ ﻴﺒﲔ ﺣﻮﻝ ﻓﺎﻋﻠﻴﺔ ﺗﻘﺎﺭﻳﺮ ﻣﺪﻗﻘﻲ ﺍ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻌﻠﻨﺎ ﻧ ﻛﺪ ﺍﻟﺪﻋﻮﺓ ﺇﱃ ﻣﻜﺎﺗ ﺍﻟﺘﺪﻗﻴ ﺇﱃ‬ ‫ﺇ ﺎﺀ ﺻ ﺔ ﺍﻟﺜﻘﺔ ﻭﺍﻟﺼﺪ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﺎﺑﺎ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺰﺍ ﻌﺎﻳﲑ ﺍ ﺮﺍﺟﻌﺔ ﺍﻟﺪﻭﻟﻴﺔ‪.‬‬ ‫ﻟﺘﺪﻗﻴ ﺍ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻭﺍﻷﺩﺍﺀ ﺍ ﺎ‬ ‫ﲢ ﲔ ﺟﻮﺩﺓ ﺧﺪﻣﺎ‬
‫ﺑ ﺧﺎﺻﻴﺔ ﺍﳌ ﺋﻤﺔ ﻭﺍﻟ ﻘﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‪.‬‬ ‫ﺛﺎﻟ ﺎ ‪ :‬ﺍﻟﺘﻌﺎﺭ‬

‫ﻳﺘ ﺍﻟﺘﻌﺮ‬ ‫ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﻮ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺃ‪ -‬ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ ﻣﻼﺀﻣﺔ ﻋﻠ ﺣ ﺎﺏ ﺍﻟﺜﻘﺔ‬
‫ﺑﺸﻲﺀ ﻣﻦ ﺍﻟﺘﻮ ﻴ ﻷﺭﺍﺀ ﻓ ﺔ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺣﻮﻝ ﺮﻭﺭﺓ ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻣﻼﺋﻤﺔ ﺣ ﻟﻮ‬
‫ﻟﻚ‪.‬‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎﻟﻴﺔ ﻭﺍﳉﺪﻭﻝ ﺭﻗ )‪ (16-3‬ﺍﻟﺘﺎ ﻳﻮ‬ ‫ﻛﺎ ﺗﻮﻓﲑﻫﺎ ﻋﻠ ﺣ ﺎﺏ ﺍﻟﺜﻘﺔ‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (14-3‬ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍ ﺣﺼﺎﺋﻴﺔ ﻟﻨﺘﺎﺋ ﺍﻟﺘﺤﻠﻴﻞ ﺭﺍﺀ ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻣﺪ ﺗﻮﺍﻓﺮ ﻣﻌﻠﻮﻣﺎﺕ‬
‫ﳏﺎﺳﺒﻴﺔ ﻋﻠﻰ ﺣﺴﺎ ﺍﻟ ﻘﺔ ﻓﻴﻬﺎ‪.‬‬

‫ﻧﺴﺒﺔ‬ ‫ﻣﻌﺎﻣﻞ‬ ‫ﺍﻻ ﺮﺍﻑ‬ ‫ﺍﻟﻮﺳ‬

‫ﺍﻟﻨﺘﻴﺠﺔ‬ ‫ﺍﻟﺘﺒﺎﻳﻦ‬ ‫ﻓ ﺎﺕ ﺍﻟﻌﻴﻨﺔ‬
‫ﺍﻻﺧﺘ ﻑ ﺍﻟﺘ ﺛﲑ ‪%‬‬ ‫ﺍﳌﻌﻴﺎﺭﻱ‬ ‫ﺍﳊﺴﺎ‬
‫ﻣﻘﺒﻮﻝ ﺿﻌﻴﻒ‬ ‫‪60.95‬‬ ‫‪38.53‬‬ ‫‪1.174‬‬ ‫‪1.379‬‬ ‫‪3.048‬‬ ‫ﺃﺩﺍﺭﺓ‬
‫ﻣﻘﺒﻮﻝ ﺿﻌﻴﻒ‬ ‫‪64.00‬‬ ‫‪33.66‬‬ ‫‪1.077‬‬ ‫‪1.16‬‬ ‫‪3.20‬‬ ‫ﺮﺍﺋ‬
‫ﲑ ﻣﻘﺒﻮﻝ‬ ‫‪48.88‬‬ ‫‪35.99‬‬ ‫‪0.880‬‬ ‫‪0.774‬‬ ‫‪2.444‬‬ ‫ﺎﺑﺎ‬ ‫ﻣﺪﻗﻘﻲ ﺍ‬
‫ﻣﻘﺒﻮﻝ ﺿﻌﻴﻒ‬ ‫‪55.38‬‬ ‫‪46.19‬‬ ‫‪1.279‬‬ ‫‪1.637‬‬ ‫‪2.769‬‬ ‫ﺍﻟﺪﺍﺋﻨﲔ‬
‫ﻣﻘﺒﻮﻝ ﺿﻌﻴﻒ‬ ‫‪61.89‬‬ ‫‪36.22‬‬ ‫‪1.121‬‬ ‫‪1.256‬‬ ‫‪3.094‬‬ ‫ﺇﲨﺎ‬

‫ﺮﻭﺭﺓ ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ‬ ‫ﺍ ﺘ ﻴﺒﻮ ﻋﻠ‬ ‫ﺪ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ ( 14-3‬ﺍﻟ ﺎﺑ ﺭﻓ‬
‫ﺣ ﺎ ﺑﻌﺪ ﺃ ﺮ ﺍ ﺮﻭ ﻋﻦ‬ ‫ﻣﻼﺋﻤﺔ ﻋﻠ ﺣ ﺎﺏ ﺍﻟﺜﻘﺔ ﻓﻴﻬﺎ ﺣﻴ ﺣﺼﻠﺖ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﻋﻠ ﺃﺩ ﻣﺘﻮ‬
‫ﺎ‬ ‫ﺍ‬ ‫ﺬﻩ ﺍﻟ ﻘﺮﺓ ‪ 3.094‬ﻭﻫﻮ ﺗﻘﺮﻳﺒﺎ ﻣ ﺎﻭﻱ ﻟﻠﻮ‬ ‫ﺎ ﺍ ﲨﺎ‬ ‫ﺍ‬ ‫ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﻭﻗﺪ ﺑﻠ ﺍ ﺘﻮ‬
‫ﻣﻘﺪﺍﺭ ﺗﺸﺘﺖ ﻗﻴ ﺇﺟﺎﺑﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻋﻦ‬ ‫ﻣﻌﻴﺎﺭ ‪ 1,121‬ﻳﺪﻝ ﻋﻠ‬ ‫ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﺑﺎ ﺮﺍ‬ ‫)‪ (3‬ﺍ ﺘﺮ‬
‫ﺑﲔ‬ ‫ﻛﺬﻟﻚ ﻣﻘﺪﺍﺭ ﺍﻻﺧﺘﻼ‬ ‫ﺍ ﻮﺏ ﺑﻠ ‪ 36,25‬ﻭﻫﻮ ﻳﻮ‬ ‫ﻭﺍ ﻣﻌﺎﻣﻞ ﺍﻻﺧﺘﻼ‬ ‫ﺎ‬ ‫ﻭ ﻄﻬﺎ ﺍ‬
‫ﻭﻗﻮﻋﻬﺎ ﻤﻦ ﺍﻟﻨ ﺒﺔ ﺍ ﺘﺮ ﺔ ﻟﺪﺭﺟﺔ ﻗﺒﻮﻝ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﺍﻟﺒﺎﻟ ﺔ‬ ‫ﺇﺟﺎﺑﺔ ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﺭ‬

‫‪143‬‬
 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺍ ﺘﺮ ﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻭ ﻷﻛﻦ ﲑ ﻣﺮ ﻮﺏ‬ ‫‪ % 50‬ﺑﻨ ﺒﺔ ﺗ ﲑ ‪%61.89‬ﻭﻫﻲ ﻗﺮﻳﺒﺔ ﻣﻦ ﺍ ﺘﻮ‬

‫ﻓﻴﻬﺎ‪.‬‬
‫ﺍﻟﻨﻈﺮ ﻓﻘﺪ ﺣﺼﻠﺖ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﻋﻠ ﺃﻋﻠ‬ ‫ﺍﻟﻌﻴﻨﺔ ﺍ ﺘﻠ ﺔ ﺍﻟﺘﺒﺎﻳﻦ ﻣﻦ ﻭﺟﻬﺎ‬ ‫ﺃﻣﺎ ﺑﺎﻟﻨ ﺒﺔ ﻟ ﺎ‬
‫ﺑﻠ ﺖ‬ ‫ﺎﺑﺎ‬ ‫ﺣ ﺎ ﻟ ﺔ ﻋﻴﻨﺔ ﻣﺪﻗﻘﻲ ﺍ‬ ‫ﺑﻠ ﺖ ‪ 3,2‬ﻭﺃﺩ ﻣﺘﻮ‬ ‫ﺣ ﺎ ﻟ ﺔ ﻋﻴﻨﺔ ﺍﻟ ﺮﺍﺋ‬ ‫ﻣﺘﻮ‬
‫‪.2,444‬‬
‫ﻣﺎ ﺯﺍﻟﻮﺍ ﻳ ﻠﻮ ﺍﻟﺜﻘﺔ‬ ‫ﺃ‬ ‫ﻣﻠ ﻮ ﻣﻦ ﻗﺒﻞ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻴ‬ ‫ﲢ‬ ‫ﻭﻣﻦ ﻳ ﺘﻨﺘ ﺍﻟﺒﺎﺣ‬
‫ﻭﺍﻓﻘﻮﺍ ﻋﻠ ﺇﻋﺎﺩﺓ ﺇﺻﺪﺍﺭ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ‬ ‫ﺟﺎﻧ ﺍ ﻼﺋﻤﺔ ﺇﻻ ﺃ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻣﻘﺎﺑﻞ ﺍﻟﻨﻘﺺ‬
‫ﺑﺎﻟﻘﻴﻤﺔ ﺍﻟﺘ ﺎﺭﻳﺔ‪.‬‬
‫ﺑ ﺧﺎﺻﻴ ﺍﳌ ﺋﻤﺔ ﻭﺍﻟ ﻘﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺧﺎﺻﺔ ﰲ ﺃﻭﻗﺎﺕ ﺍﻟﺘﻀ ﻢ‪.‬‬ ‫‪ -‬ﺍﻟﺘﻌﺎﺭ‬

‫ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﲢﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻧﺘﺎﺋ ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﻷﺭﺍﺀ ﻓ ﺎ‬ ‫ﻛﻤﺎ‬
‫ﻭﺍﻟﱵ ﺃﺭﺩﻧﺎ ﺍ ﺘﻄﻼ ﺃﺭﺍﺀ ﻓ ﺔ ﻋﻴﻨﺔ ﺣﻮﻝ ﺗﻘﺪ‬ ‫ﺍﻟﺘ‬ ‫ﺃﻭﻗﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻘﺪﻣﻬﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬
‫ﻭﻗﺪ ﺟﺎﺀ ﺩﺭﺟﺔ‬ ‫ﺗﻠﻚ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻣﻘﺎﺑﻞ ﺍﻟﺘﻨﺎﺯﻝ ﻋﻠ ﺟﺰﺀ ﻣﻦ ﺍ ﻮ ﻮﻗﻴﺔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻼﺋﻤﺔ‬
‫ﺍ ﻮﺍﻓﻘﺔ ﻣﻦ ﻤﻦ ﺍﻟﻘﻴ ﺍ ﻌﺘﻤﺪﺓ ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻭﺍﻟﱵ ﻜﻦ ﺇ ﺎﺯﻫﺎ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺍﻟﺘﺎ ‪:‬‬

‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (15-3‬ﻳﻮﺿ ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺭﺍﺀ ﻓ ﺎﺕ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟ ﻳﺘﻢ‬
‫ﺗﻮﻓﲑﻫﺎ ﰲ ﺃﻭﻗﺎﺕ ﺍﻟﺘﻀ ﻢ‪.‬‬

‫ﻧﺴﺒﺔ‬
‫ﻣﻌﺎﻣﻞ‬ ‫ﺍﻻ ﺮﺍﻑ‬ ‫ﺍﻟﻮﺳ‬
‫ﺍ ﺎﱄ‬

‫ﺍﻟﻨﺘﻴﺠﺔ‬ ‫ﺍﻟﺘ ﺛﲑ‬ ‫ﺍﻟﺘﺒﺎﻳﻦ‬ ‫ﻓ ﺎﺕ ﺍﻟﻌﻴﻨﺔ‬

‫ﺍﻻﺧﺘ ﻑ‬ ‫ﺍﳌﻌﻴﺎﺭﻱ‬ ‫ﺍﳊﺴﺎ‬
‫‪%‬‬
‫ﻣﻘﺒﻮﻝ ﺑﺪﺭﺟﺔ ﻣﺘﻮﺳ‬ ‫‪73.32‬‬ ‫‪29.56‬‬ ‫‪1.084‬‬ ‫‪1.175‬‬ ‫‪3.666‬‬ ‫‪21‬‬ ‫ﺃﺩﺍﺭﺓ‬
‫ﻣﻘﺒﻮﻝ ﺑﺪﺭﺟﺔ ﻣﺘﻮﺳ‬ ‫‪74.00‬‬ ‫‪24.31‬‬ ‫‪0.899‬‬ ‫‪0.809‬‬ ‫‪3.7‬‬ ‫‪10‬‬ ‫ﺮﺍﺋ‬
‫ﻣﻘﺒﻮﻝ ﺑﺪﺭﺟﺔ ﻣﺘﻮﺳ‬ ‫‪73.3‬‬ ‫‪18.18‬‬ ‫‪0.667‬‬ ‫‪0.444‬‬ ‫‪3.667‬‬ ‫‪9‬‬ ‫ﺎﺑﺎ‬ ‫ﻣﺮﻓﻘﻲ ﺍ‬
‫ﻣﻘﺒﻮﻝ ﺑﺪﺭﺟﺔ ﻓﻮ‬
‫‪75.38‬‬ ‫‪21.21‬‬ ‫‪0.799‬‬ ‫‪0.639‬‬ ‫‪3.769‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮ‬
‫ﺍﳌﺘﻮﺳ‬
‫ﻣﻘﺒﻮﻝ ﺑﺪﺭﺟﺔ ﻣﺘﻮﺳ‬ ‫‪73.96‬‬ ‫‪24.95‬‬ ‫‪0.923‬‬ ‫‪0.851‬‬ ‫‪3.698‬‬ ‫‪53‬‬ ‫ﺇﲨﺎ‬

‫‪144‬‬
‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﻣﻮﺍﻓﻘﺔ ﺍ ﺘ ﻮﺑﲔ ﺬﻩ ﺍﻟ ﻘﺮﺓ ﻤﻦ ﺍﻟﻘﻴ ﺍ ﻌﺘﻤﺪﺓ ﺬﻩ‬ ‫ﻳﻈﻬﺮ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (15-3‬ﺃ ﺟﺎﺀ‬
‫ﺍ ﻌﺘﻤﺪ ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ )‪, (3‬ﻭﺍ ﺮﺍ ﻣﻌﻴﺎﺭﻱ‬ ‫ﺎ ﺑﻠ ‪ 3,698‬ﻭﻫﻮ ﻗﺮﻳ ﻣﻦ ﺍ ﺘﻮ‬ ‫ﺍ‬ ‫ﺍﻟﺪﺭﺍ ﺔ ﺑﻮ‬
‫ﻮﺏ‬ ‫ﺍ‬ ‫ﺎ ‪,‬ﻭ ﺇ ﻣﻌﺎﻣﻞ ﺍﻻﺧﺘﻼ‬ ‫ﺑﻠ ‪ 0,923‬ﻳ ﻛﺪ ﺮﻛﺰ ﻗﻴ ﺇﺟﺎﺑﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻭ ﻄﻬﺎ ﺍ‬
‫ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻭﻻ ﻧ ﺒﺔ‬ ‫‪ % 24.95‬ﻳ ﻛﺪ ﻗﺒﻮﻝ ﺍﻟ ﻘﺮﺓ ﻷ ﺎ ﺗﻘﻊ ﻤﻦ ﺍﻟﻨ ﺒﺔ ﺍ ﺘﺮ ﺔ ﻟﺪﺭﺟﺔ ﺍﻟﻘﺒﻮﻝ‬
‫ﺍﻟﺘ ﲑ ﺗ ﺎﻭﻱ ‪ % 73,96‬ﻭﻫﻲ ﺃﻋﻼﺀ ﻣﻦ ﺍﻟﻨ ﺒﺔ ﺍ ﺘﺮ ﺔ ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ‪.% 50‬‬

‫ﺃﻣﺎ ﺑﺎﻟﻨ ﺒﺔ ﻟ ﺎ ﺍﻟﻌﻴﻨﺔ ﻓﻜﺎﻧﺖ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬

‫ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺭﺍﺀ ﺍﻓﺮﺍﺩ ﻓ ﺎﺕ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟ‬ ‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (16-3‬ﻳﻮﺿ‬
‫ﻳﺘﻢ ﺗﻮﻓﲑﻫﺎ ﰲ ﺃﻭﻗﺎﺕ ﺍﻟﺘﻀ ﻢ‪.‬‬
‫ﺍﻟﺪﺍﺋﻨﻮﻥ‬ ‫ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ‬ ‫ﺿﺮﺍﺋﺐ‬ ‫ﺍ ﺩﺍﺭﺓ‬ ‫ﺍﳌﺮﺗﺒﺔ‬
‫‪3.7692‬‬ ‫‪3.6667‬‬ ‫‪3.7‬‬ ‫‪3.666‬‬ ‫ﺍ ﺘﻮ‬
‫‪75.384‬‬ ‫‪73.32‬‬ ‫‪74.00‬‬ ‫‪73.32‬‬ ‫ﻧ ﺒﺔ ﺍﻟﺘ ﲑ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﻣﻘﺒﻮﻟﺔ‬ ‫ﺍﻟﻨﺘﻴ ﺔ‬

‫ﺍ ﺩﻻﻟﺔ ﺇﺣﺼﺎﺋﻴﺔ ﻭﺑﺸﻜﻞ ﻋﺎ ﻋﺪ ﻣﻮﺍﻓﻘﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ‬ ‫ﻳﻈﻬﺮ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (18-3‬ﺍﻟ ﺎﺑ ﻓﺮﻭ‬
‫ﻋﻠ ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻣﻘﺎﺑﻞ ﺍﻟﺘﻨﺎﺯﻝ ﻋﻠ ﺍ ﻮ ﻮﻗﻴﺔ ﻓﻴﻬﺎ ﻭﺍﻟﻌﻜ ﺻ ﻴ ‪.‬‬
‫ﺭﺍﺑﻌــﺎ ‪ :‬ﻧﺘﻴﺠﺔ ﺍﺧﺘﺒﺎﺭ ﺍﻟﻔﺮﺿﻴﺔ ‪:‬‬

‫ﺗﻨﺺ ﺍﻟ ﺮ ﻴﺔ ﺍﻟ ﺮﻋﻴﺔ ﺍﻷﻭﱃ ﻋﻠ ﺃﻧﻪ ‪ ":‬ﺗﻮﺟﺪ ﻋ ﻗﺔ ﺑ ﺧﺎﺻﻴ ﺍﳌ ﺋﻤﺔ ﻭﺍﻟ ﻘﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ‬

‫ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺍﳌﻨﺸﻮﺩﺓ ﻭﺑ ﻓﺎﻋﻠﻴﺘﻬﺎ ﻭﺇﻣ ﺎﻧﻴﺔ ﺍﻟﺘ ﺛﲑ ﻋﻠﻰ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍﺕ"‬
‫ﻭﻣﻦ ﺧﻼﻝ ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺍﻟﻮﺻ ﻲ ﻷﺭﺍﺀ ﺍ ﺘ ﻴﺒﻮ ﺣﻮﻝ ﻣﻼﺋﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺗ ﲑﻫﺎ‬
‫ﺼﻞ ﻋﻠ ﺍﻟﻨﺘﻴ ﺔ ﺍﻟﺘﺎﻟﻴﺔ ‪:‬‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬

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‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (17-3‬ﻳﻮﺿ ﻧﺘﻴﺠﺔ ﺍﺧﺘﺒﺎﺭ ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟﻔﺮﻋﻴﺔ ﺍﻻﻭ‬

‫ﺍﻟﻮﺳ‬
‫ﺍﻟﻨﺘﻴﺠﺔ‬ ‫ﺍﳉﺪﻭﻟﻴﺔ‬ ‫ﺍﶈﺴﻮﺑﻴﺔ‬ ‫ﺍﳋﺼﺎﺋﺺ ﺍﻟﻔﺮﻋﻴﺔ ﺎ‬ ‫ﺍﳋﺎﺻﻴﺔ‬
‫ﺍﳊﺴﺎ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫‪/‬‬ ‫‪14.311‬‬ ‫‪4.283‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻨﺒ ﻳﺔ‬
‫ﻣ ﺋﻤﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫‪/‬‬ ‫‪9.863‬‬ ‫‪3.981‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﻻ ﺘﺮﺟﺎﻋﻴﺔ‬
‫ﺍﶈﺎﺳﺒﻴﺔ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫‪/‬‬ ‫‪7.682‬‬ ‫‪3.706‬‬ ‫ﺍﻟﺘﻮﻗﻴﺖ ﺍ ﻨﺎ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫‪1.671‬‬ ‫‪12.804‬‬ ‫‪4.157‬‬ ‫ﻧﺘﻴﺠﺔ ﺍﳌ ﺋﻤﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫‪/‬‬ ‫‪12.511‬‬ ‫‪4.077‬‬ ‫ﺍﻟﺘﻌﺒﲑ‬ ‫ﺍﻟﺼﺪ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫‪/‬‬ ‫‪16.062‬‬ ‫‪4.423‬‬ ‫ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ‬ ‫ﺍﻟ ﻘﺔ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫‪/‬‬ ‫‪12.774‬‬ ‫‪4.135‬‬ ‫ﺍ ﻴﺎﺩ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫‪1.671‬‬ ‫‪13.115‬‬ ‫‪4.192‬‬ ‫ﻧﺘﻴﺠﺔ ﺍﻟ ﻘﺔ‬

‫ﺃ ﻗﻴﻤﺔ‬ ‫ﻭﻣﻦ ﻫﻨﺎ ﻜﻦ ﺍ ﺷﺎﺭﺓ ﻭﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺍﻟ ﺎﺑ ﺭﻗ )‪ (19-3‬ﲢﻘ ﺻ ﺔ ﺍﻟ ﺮ ﻴﺔ ﺣﻴ‬

‫ﺍ ﻮﺑﻴﺔ ﺃﻛ ﻣﻦ ﻗﻴﻤﺔ ﺍﳉﺪﻭﻟﻴﺔ ﻭ ﺎ ﺃ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻌﺎﻣﺔ ﻟﻘﺒﻮﻝ ﺍﻟ ﺮ ﻴﺔ ﺃﻭ ﺭﻓ ﻬﺎ ﻫﻲ ‪:‬‬
‫ﺃ‪ -‬ﺇ ﺍ ﻛﺎﻧﺖ ﻗﻴﻤﺔ ﺍ ﻮﺑﻴﺔ ﺃﻛ ﻣﻦ ﻗﻴﻤﺔ ﺍﳉﺪ ﻭﻟﻴﺔ ﻓﻬﻲ ﻣﻘﺒﻮﻟﺔ ﺑﺸﻜﻞ ﻋﺎ ‪.‬‬

‫ﺍﻟ ﺮ ﻴﺔ ﺎ ﻳ ﻛﺪ ﻗﺒﻮﻝ ﺍﻟ ﺮ ﻴﺔ ﺍﻟ ﺮﻋﻴﺔ‬ ‫‪ -‬ﺃﻣﺎ ﺇ ﺍ ﻛﺎﻧﺖ ﻗﻴﻤﺔ ﺍﳉﺪﻭﻟﻴﺔ ﺃﻛ ﻣﻦ ﻗﻴﻤﺔ ﺍ ﻮﺑﻴﺔ ﻓﻴﺘ ﺭﻓ‬
‫"ﻭﺟﺪ ﻋ ﻗﺔ ﺑ ﺧﺎﺻﻴ ﺍﳌ ﺋﻤﺔ ﻭﺍﻟ ﻘﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌﻘﺪﻣﺔ ﻣﻦ‬ ‫ﺍﻷﻭﱃ ﻭﺍﻟﱵ ﺗﻨﺺ ﻋﻠ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻭﺑ ﻓﺎﻋﻠﻴﺘﻬﺎ ﻭﺇﻣ ﺎﻧﻴﺔ ﺍﻟﺘ ﺛﲑ ﻋﻠﻰ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍﺕ‪.‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻟ ﺎﻟﺚ‪ :‬ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺭﺍﺀ ﺍﳌﺴﺘﺠﻮﺑ ﺣﻮﻝ ﻣﺪ ﺍﻟ ﺒﺎﺕ ﰲ‬

‫ﺍﻟﺴﻴﺎﺳﺎﺕ ﻭﺍﻟﻄﺮ ﺍﶈﺎﺳﺒﻴﺔ ﻭﻗﺎﺑﻠﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ‬
‫ﺍﻟ ﻴﺎ ﺎ ﻭﺍﻟﻄﺮ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﺘﺒﻌﻬﺎ‬ ‫ﻋﻠ ﻣﺪ ﺍﻟﺜﺒﺎ‬ ‫ﺇﱃ ﺍﻟﺘﻌﺮ‬ ‫ﻫﺬﺍ ﺍﳉﺰﺀ ﻣﻦ ﺍﻟﺒ‬ ‫ﻳﻬﺪ‬
‫ﻣﻌﺎﳉﺔ ﺑﻴﺎﻧﺎ ﺎ ﺍ ﺎﻟﻴﺔ ﺍ ﺮﺗﺒﻄﺔ ﺑﺎ ﺣﺪﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻋﻠ ﻣﺪﺍﺭ ﺍﻟ ﺘﺮﺍ ﺍ ﺎﻟﻴﺔ ﺍ ﺘﺘﺎﻟﻴﺔ‬ ‫ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺗﻠﻚ ﺍﻟﺸﺮﻛﺎ ﻟﻠﻤﻘﺎﺭﻧﺔ‬ ‫ﻭ ﺍ ﻜ ﻋﻠ ﻣﺪ ﻗﺎﺑﻠﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬
‫ﺎﻓﺔ ﺇﱃ‬ ‫ﺑﺎ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻷﺧﺮ‬ ‫ﺍﻟﺸﺮﻛﺔ ﺃﻭ ﻣﻊ ﺍﻟﻮﺣﺪﺍ‬ ‫ﺍ ﺎﻟﻴﺔ ﺍ ﺘﻌﺎﻗﺒﺔ ﻟﻨ‬ ‫ﻮﺍﺀ ﻣﻊ ﻧﺘﺎﺋ ﺍﻟ ﺘﺮﺍ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻨﻮﻳﺎ ﻭﻣﺪ ﻛ ﺎﺀ ﺎ‬ ‫ﲢﻠﻴﻞ ﻧﺘﺎﺋ ﺍﺧﺘﺒﺎﺭ ﻣﺪ ﻣﻼﺀﻣﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﺃﻭﻻ ‪ :‬ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﳌﺪ ﺍﻟ ﺒﺎﺕ ﰲ ﺍﻟﺴﻴﺎﺳﺎﺕ ﻭﺍﻟﻄﺮ ﺍﶈﺎﺳﺒﻴﺔ ﻭﻗﺎﺑﻠﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‬
‫ﻟﻠﻤﻘﺎﺭﻧﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‪.‬‬
‫ﻭﻧﺘﺎﺋ ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺍﻟﻮﺻ ﻲ ﻷﺭﺍﺀ ﺍ ﺘ ﻮﺑﲔ ﺣﻮﻝ‬ ‫ﻳﺘ ﻣﻦ ﺧﻼﻝ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﲢﻠﻴﻞ ﺑﻴﺎﻧﺎ‬
‫ﻓﺮ ﻴﺔ ﺍﻟﺪﺭﺍ ﺔ ﺍﻟ ﺮﻋﻴﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻭﺍﻟﱵ ﺗﻨﺺ ﻋﻠ " ﻭﺟﺪ ﻋ ﻗﺔ ﺑ ﺍﻟ ﺒﺎﺕ ﰲ ﺍﻟﺴﻴﺎﺳﺎﺕ ﻭﺍﻟﻄﺮ ﺍﶈﺎﺳﺒﻴﺔ‬
‫ﻭﻗﺎﺑﻠﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻭﺑ ﺩﺭﺟﺔ ﺗ ﺛﲑ ﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‘‘‪.‬‬
‫ﻧﺘﺎﺋ ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺍﻟﻮﺻ ﻲ ﻷﺭﺍﺀ ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻣﺪ‬ ‫ﻭﺍﳉﺪﻭﻝ ﺍﻟﺘﺎ ﺭﻗ )‪ (18-3‬ﻳﻮ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺍﻟ ﻴﺎ ﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﻗﺎﺑﻠﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻭﺃ ﺮﻫﺎ‬ ‫ﺍﻟﺜﺒﺎ‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (18-3‬ﻳﻮﺿ ﻧﺘﺎﺋ ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺍﻟﻮﺻﻔﻲ ﺭﺍﺀ ﻓ ﺎﺕ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻣﺪ ﺍﻟ ﺒﺎﺕ ﰲ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﻗﺎﺑﻠﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‬
‫ﻻ ﺃﻭﺍﻓ‬

‫ﻣﻌﺎﻣﻞ ﺍﻻﺧﺘ ﻑ‬
‫ﻻ ﺃﻭﺍﻓ‬ ‫ﲑ ﻣﺘ ﻛﺪ‬ ‫ﺃﻭﺍﻓ‬ ‫ﺎﻣﺎ‬ ‫ﺃﻭﺍﻓ‬

‫ﻧﺴﺒﺔ ﺍﻟﺘ ﺛﲑ‬

‫ﺎﻣﺎ‬

‫ﺍﻻ ﺮﺍﻑ‬

‫ﺍﳌﺘﻮﺳ‬
‫ﺍﳌﻌﻴﺎﺭﻱ‬

‫ﺍﳊﺴﺎ‬
‫ﺍﻟﺪﺭﺟﺔ‬
‫ﺍﻟﻘﺒﻮﻝ‬

‫ﻡ‬

‫ﺍﻟﺘﺒﺎﻳﻦ‬
‫ﻓ ﺎﺕ ﺍﻟﻌﻴﻨﺔ‬ ‫ﺍﳌﺘ ﲑﺍﺕ‬

‫ﺃ ﺎﱄ‬
‫ﻧﺴﺒﺔ‪%‬‬

‫ﻧﺴﺒﺔ‪%‬‬

‫ﻧﺴﺒﺔ‪%‬‬

‫ﻧﺴﺒﺔ‪%‬‬

‫ﻧﺴﺒﺔ‪%‬‬
‫ﻋـﺪﺩ‬

‫ﻋـﺪﺩ‬

‫ﻋـﺪﺩ‬

‫ﻋـﺪﺩ‬

‫ﻋـﺪﺩ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻋــﺎﻟﻴﺔ‬ ‫‪%88.5‬‬ ‫‪21.65‬‬ ‫‪0.959‬‬ ‫‪0.919‬‬ ‫‪4.429‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪9.52‬‬ ‫‪2‬‬ ‫‪4.76‬‬ ‫‪1‬‬ ‫‪19.05‬‬ ‫‪4‬‬ ‫‪66.76‬‬ ‫‪14‬‬ ‫‪21‬‬ ‫ﺍ ﺩﺍﺭﺓ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻓﻮ ﺍﳌﺘﻮﺳ‬ ‫‪%82.0‬‬ ‫‪13.09‬‬ ‫‪0.539‬‬ ‫‪0.29‬‬ ‫‪4.1‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪10‬‬ ‫‪1‬‬ ‫‪70‬‬ ‫‪7‬‬ ‫‪20‬‬ ‫‪2‬‬ ‫‪10‬‬ ‫ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﻳﺘﻢ ﺍ ﻟﺘﺰﺍﻡ ﺒﺪﺃ ﺍﻟ ﺒﺎﺕ ﻋﻨﺪ ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻋــﺎﻟﻴﺔ‬ ‫‪%86.6‬‬ ‫‪15.38‬‬ ‫‪0.667‬‬ ‫‪0.444‬‬ ‫‪4.333‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪11.12‬‬ ‫‪1‬‬ ‫‪44.44‬‬ ‫‪4‬‬ ‫‪44.4‬‬ ‫‪4‬‬ ‫‪9‬‬ ‫ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ‬ ‫‪1‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺍﻟ ﺗﻘﻮﻡ ﺍﻟﺸﺮﻛﺎﺕ ﺑ ﺻﺪﺍﺭﻫﺎ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻋــﺎﻟﻴﺔ‬ ‫‪%86.0‬‬ ‫‪22.67‬‬ ‫‪0.751‬‬ ‫‪0.508‬‬ ‫‪4.358‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪7.69‬‬ ‫‪1‬‬ ‫‪23.08‬‬ ‫‪3‬‬ ‫‪46.15‬‬ ‫‪6‬‬ ‫‪23.08‬‬ ‫‪2‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮﻥ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻣﺮﺗﻔﻌﺔ‬ ‫‪%84.15‬‬ ‫‪18.69‬‬ ‫‪0.786‬‬ ‫‪0.618‬‬ ‫‪4.208‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪5.7‬‬ ‫‪3‬‬ ‫‪11.32‬‬ ‫‪6‬‬ ‫‪32.6‬‬ ‫‪21‬‬ ‫‪43.4‬‬ ‫‪29‬‬ ‫‪53‬‬ ‫ﺇ ﺎﱄ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻋــﺎﻟﻴﺔ‬ ‫‪%87.61‬‬ ‫‪22.67‬‬ ‫‪1.001‬‬ ‫‪1.002‬‬ ‫‪4.381‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪9.52‬‬ ‫‪2‬‬ ‫‪9.52‬‬ ‫‪2‬‬ ‫‪14.3‬‬ ‫‪3‬‬ ‫‪66.7‬‬ ‫‪14‬‬ ‫‪21‬‬ ‫ﺍ ﺩﺍﺭﺓ‬
‫ﺗﺘﻀﻤﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺍﻟ ﺗﺼﺪﺭﻫﺎ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻓﻮ ﺍﳌﺘﻮﺳ‬ ‫‪%76.6‬‬ ‫‪38.54‬‬ ‫‪1.084‬‬ ‫‪1.176‬‬ ‫‪3.8‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪20‬‬ ‫‪2‬‬ ‫‪10‬‬ ‫‪2‬‬ ‫‪40‬‬ ‫‪4‬‬ ‫‪30‬‬ ‫‪3‬‬ ‫‪10‬‬ ‫ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﺍﻟﺸﺮﻛﺎﺕ ﻣﻌﻠﻮﻣﺎﺕ ﳏﺎﺳﺒﻴﺔ ﻗﺎﺑﻠﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻋــﺎﻟﻴﺔ‬ ‫‪%93.3‬‬ ‫‪10.10‬‬ ‫‪0.471‬‬ ‫‪0.222‬‬ ‫‪4.667‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫‪-‬‬ ‫‪1‬‬ ‫‪33.3‬‬ ‫‪3‬‬ ‫‪66.7‬‬ ‫‪4‬‬ ‫‪9‬‬ ‫ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ‬ ‫‪2‬‬
‫ﺳﻮﺍﺀ ﻣ ﻧﺘﺎﺋ ﺍﻟﻔﺘﺮﺍﺕ ﺍﻟﺴﺎﺑﻘﺔ ﺃﻭ ﻣ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻓﻮ ﺍﳌﺘﻮﺳ‬ ‫‪%76.92‬‬ ‫‪17.20‬‬ ‫‪0.662‬‬ ‫‪0.433‬‬ ‫‪3.846‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪30.76‬‬ ‫‪-‬‬ ‫‪53.84‬‬ ‫‪7‬‬ ‫‪15.4‬‬ ‫‪2‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮﻥ‬
‫ﺍﻟﺸﺮﻛﺎﺕ ﺍﳌﻤﺎﺛﻠﺔ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻓﻮ ﺍﳌﺘﻮﺳ‬ ‫‪%83.77‬‬ ‫‪21.13‬‬ ‫‪0.902‬‬ ‫‪0.814‬‬ ‫‪4.189‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪7.5‬‬ ‫‪4‬‬ ‫‪13.2‬‬ ‫‪4‬‬ ‫‪32.1‬‬ ‫‪17‬‬ ‫‪47.2‬‬ ‫‪25‬‬ ‫‪53‬‬ ‫ﺇ ﺎﱄ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻓﻮ ﺍﳌﺘﻮﺳ‬ ‫‪%77.14‬‬ ‫‪24.38‬‬ ‫‪0.946‬‬ ‫‪0.884‬‬ ‫‪3.857‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪14.3‬‬ ‫‪3‬‬ ‫‪9.5‬‬ ‫‪7‬‬ ‫‪52.4‬‬ ‫‪12‬‬ ‫‪23.8‬‬ ‫‪5‬‬ ‫‪21‬‬ ‫ﺍ ﺩﺍﺭﺓ‬
‫ﻳﺆﺩ ﺍﻻﻟﺘﺰﺍﻡ ﺒﺪﺃ ﺍﻟ ﺒﺎﺕ ﻭﺧﺎﺻﺔ ﰲ ﺃﻭﻗﺎﺕ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻓﻮ ﺍﳌﺘﻮﺳ‬ ‫‪-‬‬ ‫ﺍﻟﻀﺮﺍﺋﺐ‬
‫‪148‬‬

‫‪%72.0‬‬ ‫‪30.93‬‬ ‫‪1.114‬‬ ‫‪1.24‬‬ ‫‪3.6‬‬ ‫‪-‬‬ ‫‪20‬‬ ‫‪2‬‬ ‫‪30‬‬ ‫‪2‬‬ ‫‪20‬‬ ‫‪2‬‬ ‫‪30‬‬ ‫‪3‬‬ ‫‪10‬‬
‫ﺍﻟﺘﻀ ﻢ ﻋﻨﺪ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺇ ﺟﻌﻞ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻓﻮ ﺍﳌﺘﻮﺳ‬ ‫‪%73.33‬‬ ‫‪19.92‬‬ ‫‪0.736‬‬ ‫‪0.534‬‬ ‫‪3.667‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪11.1‬‬ ‫‪1‬‬ ‫‪22.22‬‬ ‫‪3‬‬ ‫‪55.56‬‬ ‫‪5‬‬ ‫‪11.11‬‬ ‫‪1‬‬ ‫‪9‬‬ ‫ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ‬ ‫‪3‬‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌﻘﺪﻣﺔ ﺃﻗﻞ ﻣ ﺋﻤﺔ ﻻﲣﺎﺫ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻣﺘﻮﺳــ‬ ‫‪%70.77‬‬ ‫‪14.09‬‬ ‫‪0.499‬‬ ‫‪0.249‬‬ ‫‪3.538‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪46.15‬‬ ‫‪2‬‬ ‫‪53.84‬‬ ‫‪7‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮﻥ‬
‫ﺍﻟﻘﺮﺍﺭ‪.‬‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻓﻮ ﺍﳌﺘﻮﺳ‬ ‫‪%73.96‬‬ ‫‪23.83‬‬ ‫‪0.881‬‬ ‫‪0.777‬‬ ‫‪3.698‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪11.3‬‬ ‫‪6‬‬ ‫‪24.53‬‬ ‫‪6‬‬ ‫‪47.18‬‬ ‫‪25‬‬ ‫‪16.98‬‬ ‫‪9‬‬ ‫‪53‬‬ ‫ﺇ ﺎﱄ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻋــﺎﻟﻴﺔ‬ ‫‪%85.71‬‬ ‫‪14.66‬‬ ‫‪0.628‬‬ ‫‪0.395‬‬ ‫‪4.286‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪9.5‬‬ ‫‪13‬‬ ‫‪52.4‬‬ ‫‪11‬‬ ‫‪38.1‬‬ ‫‪8‬‬ ‫‪21‬‬ ‫ﺍ ﺩﺍﺭﺓ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻋــﺎﻟﻴﺔ‬ ‫‪%86.0‬‬ ‫‪10.66‬‬ ‫‪0.458‬‬ ‫‪0.21‬‬ ‫‪4.3‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪2‬‬ ‫‪20‬‬ ‫‪7‬‬ ‫‪30‬‬ ‫‪3‬‬ ‫‪10‬‬ ‫ﺍﻟﻀﺮﺍﺋﺐ‬ ‫ﺃﻥ ﺍﻻﻟﺘﺰﺍﻡ ﺒﺪﺃ ﺍﻟ ﺒﺎﺕ ﻳﺆﺩﻱ ﺇ ﺟﻌﻞ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻓﻮ ﺍﳌﺘﻮﺳ‬ ‫‪%84.44‬‬ ‫‪14.86‬‬ ‫‪0.629‬‬ ‫‪0.395‬‬ ‫‪4.222‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪11.1‬‬ ‫‪1‬‬ ‫‪55.6‬‬ ‫‪5‬‬ ‫‪33.3‬‬ ‫‪3‬‬ ‫‪9‬‬ ‫ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺃﻛ ﺮ ﻣﻮﺛﻮﻗﻴﺔ ﺎ ﻳﺰﻳﺪ ﰲ‬ ‫‪4‬‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻓﻮ ﺍﳌﺘﻮﺳ‬ ‫‪%80.0‬‬ ‫‪19.61‬‬ ‫‪0.784‬‬ ‫‪0.616‬‬ ‫‪4.00‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪30.7‬‬ ‫‪4‬‬ ‫‪38.5‬‬ ‫‪5‬‬ ‫‪30.8‬‬ ‫‪4‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮﻥ‬ ‫ﲢﺴ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‪.‬‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻓﻮ ﺍﳌﺘﻮﺳ‬ ‫‪%84.15‬‬ ‫‪15.59‬‬ ‫‪0.657‬‬ ‫‪0.428‬‬ ‫‪4.208‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪13.20‬‬ ‫‪8‬‬ ‫‪58.83‬‬ ‫‪27‬‬ ‫‪33.96‬‬ ‫‪18‬‬ ‫‪53‬‬ ‫ﺇ ﺎﱄ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻋــﺎﻟﻴﺔ‬ ‫‪%91.43‬‬ ‫‪16.42‬‬ ‫‪0.751‬‬ ‫‪0.564‬‬ ‫‪4.571‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪4.8‬‬ ‫‪1‬‬ ‫‪9.8‬‬ ‫‪1‬‬ ‫‪19‬‬ ‫‪4‬‬ ‫‪71.4‬‬ ‫‪15‬‬ ‫‪21‬‬ ‫ﺍ ﺩﺍﺭﺓ‬
‫ﺎﻟﺒﺎ ﻣﺎ ﻳﺆﺩﻱ ﺗﻮﻓﲑ ﺧﺎﺻﻴﺔ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻓﻮ ﺍﳌﺘﻮﺳ‬ ‫‪%84.0‬‬ ‫‪14.28‬‬ ‫‪0.6‬‬ ‫‪0.36‬‬ ‫‪4.2‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪10‬‬ ‫‪1‬‬ ‫‪60‬‬ ‫‪6‬‬ ‫‪30‬‬ ‫‪3‬‬ ‫‪10‬‬ ‫ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌﻘﺪﻣﺔ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻓﻮ ﺍﳌﺘﻮﺳ‬ ‫‪%84.44‬‬ ‫‪9.89‬‬ ‫‪0.416‬‬ ‫‪0.173‬‬ ‫‪4.22‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪77.8‬‬ ‫‪7‬‬ ‫‪22.2‬‬ ‫‪2‬‬ ‫‪9‬‬ ‫ﻣﺪﻗﻘﻲ ﺍﳊﺴﺎﺑﺎﺕ‬ ‫‪5‬‬
‫ﺍ ﺯﻳﺎﺩﺓ ﻛﻔﺎﺀ ﺎ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﺍﲣﺎﺫ‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﻓﻮ ﺍﳌﺘﻮﺳ‬ ‫‪%80.00‬‬ ‫‪13.86‬‬ ‫‪0.560‬‬ ‫‪0.308‬‬ ‫‪4.00‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪15.4‬‬ ‫‪2‬‬ ‫‪69.02‬‬ ‫‪9‬‬ ‫‪15.4‬‬ ‫‪2‬‬ ‫‪13‬‬ ‫ﺍﻟﺪﺍﺋﻨﻮﻥ‬
‫ﺍﻟﻘﺮﺍﺭﺍﺕ‪.‬‬
‫ﻣﻘﺒﻮﻝ‬ ‫ﺎﻟﻴﺔ‬ ‫ﻋ‬ ‫‪%86.00‬‬ ‫‪18.02‬‬ ‫‪0.684‬‬ ‫‪0.475‬‬ ‫‪4.302‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪1.9‬‬ ‫‪1‬‬ ‫‪7.5‬‬ ‫‪4‬‬ ‫‪49.1‬‬ ‫‪26‬‬ ‫‪41.5‬‬ ‫‪22‬‬ ‫‪53‬‬ ‫ﺇ ﺎﱄ‬
‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺍ ﺎ ﺒﻴﺔ ﻭﻗﺎﺑﻠﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟ ﻴﺎ ﺎ‬ ‫ﺪ ﺍﻟﺜﺒﺎ‬ ‫ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (18-3‬ﻭﺍ ﺘﻌﻠ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ ,‬ﺪ ﺃ ﻧﺘﺎﺋ ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺍﻟﻮﺻ ﻲ ﻷﺭﺍﺀ ﺍ ﺘ ﻮﺑﲔ ﻫﻲ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻭﺃ ﺮﻫﺎ‬
‫ﻛﻤﺎ ﻳﻠﻲ ‪:‬‬

‫ﺍﻟ ﻴﺎ ﺎ ﻭﺍﻟﻄﺮ‬ ‫ﺃ‪ -‬ﻟﻘﺪ ﺃ ﻬﺮ ﻧﺘﺎﺋ ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﻟﻠ ﻘﺮﺓ ﺭﻗ )‪ (1‬ﺣﻮﻝ ﻣﺪ ﺍﻟﺜﺒﺎ‬
‫ﻣﻌﺎﳉﺔ ﺑﻴﺎﻧﺎ ﺎ ﺍ ﺎﻟﻴﺔ ﺃ ﻧ ﺒﺔ ﻣﻮﺍﻓﻘﺔ ﺍ ﺘ ﻮﺑﲔ ﻛﺎﻧﺖ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﺘﺒﻌﻬﺎ ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﺍ ﻌﺘﻤﺪ‬ ‫ﺎ ﺍ ﲨﺎ ‪ 4.208‬ﻭﻫﻮ ﺃﻋﻼ ﻣﻦ ﺍ ﺘﻮ‬ ‫ﺍ‬ ‫ﻣﺮﺗ ﻌﺔ ﺑﺪﺭﺟﺔ ﻋﺎﻟﻴﺔ‪ .‬ﺣﻴ ﺑﻠ ﺍﻟﻮ‬
‫ﻣﻌﻴﺎﺭﻱ ‪ 0.786‬ﻳ ﻳﺪ ﺻ ﺔ ﺮﻛﺰ ﻗﻴ ﺇﺟﺎﺑﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ‬ ‫ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ )‪ (3‬ﺑﺎ ﺮﺍ‬
‫ﻭﺍ ﻣﻌﺎﻣﻞ ﺍﻻﺧﺘﻼ ﺍ ﻮﺏ ﺑﻠ ‪ %18.69‬ﻳ ﻛﺪ ﺍﺗ ﺎ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻟﻘﺒﻮﻝ‬ ‫ﺎ‬ ‫ﻭ ﻄﻬﺎ ﺍ‬
‫ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ )ﺍﻗﻞ ﻣﻦ‪ %50‬ﻣﻘﺒﻮﻟﺔ‬ ‫ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﺍﻟﻮﻗﻌﺔ ﻤﻦ ﺍﻟﻨ ﺒﺔ ﺍ ﺘﺮ ﺔ ﻟﺪﺭﺟﺔ ﺍﻟﻘﺒﻮﻝ‬
‫ﻭﺃﻛﺜﺮ ﻣﻦ ‪ % 50‬ﲑ ﻣﻘﺒﻮﻟﺔ( ﺑﻨ ﺒﺔ ﺗ ﻳﻴﺪ‪% 84.15‬ﻭﻫﻲ ﺃﻋﻼ ﻣﻦ ﺍﻟﻨ ﺒﺔ ﺍ ﺘﺮ ﺔ ‪%50‬ﻟﻘﺒﻮﻝ‬
‫ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻭ ﺎ ﻳ ﻛﺪ ﺻ ﺘﻬﺎ‪.‬‬
‫ﻭﻛﻤﺎ ﺪ ﺃ ﲨﻴﻊ ﺍ ﺷﺮﺍ ﺍ ﺣﺼﺎﺋﻴﺔ ﻟﻠ ﻘﺮﺓ ﺭﻗ )‪ (1‬ﻫﻲ ﻤﻦ ﺍ ﺪﻭﺩ ﺍ ﻘﺒﻮﻟﺔ ﺑﺪﺭﺟﺔ ﻣﺮﺗ ﻌﺔ ﻭﻣﻌﻘﻮﻟﺔ‬
‫ﺣ ﺎ ﻟ ﺎ ﺍﻟﻌﻴﻨﺔ ﻋﻠ ﺍﻟﻨ ﻮ ﺍﻟﺘﺎ ‪:‬‬ ‫ﻭﻓﻘﺎ ﻷﺭﺍﺀ ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ ﺍﻟﱵ ﻜﻦ ﺗﺮﺗﻴﺒﻬﺎ ﻭﻓﻘﺎ ﻷﻓ ﻞ ﻭ‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (19-3‬ﻳﻮﺿ ﺗﺮﺗﻴﺐ ﺃﺭﺍﺀ ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻣﺪ ﺍﻟ ﻘﺔ ﰲ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‬

‫ﺩﺭﺟﺔ ﺍﻟﻘﺒﻮﻝ‬ ‫ﺍﻟﻮﺳ ﺍﳊﺴﺎ‬ ‫ﺍﳌﺮﺗﺒﺔ‬ ‫ﻓ ﺎﺕ ﺍﻟﻌﻴﻨﺔ‬

‫ﻣﺮﺗ ﻌﺔ ﺟﺪﺍ‬ ‫‪4.429‬‬ ‫ﺍﻷﻭﱃ‬ ‫ﺍ ﺩﺍﺭﺓ‬
‫ﻣﺮﺗ ﻌﺔ‬ ‫‪4.333‬‬ ‫ﺍﻟﺜﺎﻧﻴﺔ‬ ‫ﻣﺪﻗ ﺍﳊﺴﺎ‬
‫ﻣﺮﺗ ﻌﺔ‬ ‫‪4.358‬‬ ‫ﺍﻟﺜﺎﻟﺜﺔ‬ ‫ﺍﻟﺪﺍﺋﻨ‬
‫ﻣﺮﺗ ﻌﺔ‬ ‫‪4.111‬‬ ‫ﺍﻟﺮﺍﺑﻌﺔ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ‬

‫ﺎﺑﺎ‬ ‫ﺣ ﺎ ﻟ ﺎ ﻋﻴﻨﺔ ﺍ ﺩﺍﺭﺓ ﻣﺪﻗﻘﲔ ﺍ‬ ‫ﻭﻣﻦ ﺧﻼﻝ ﺟﺪﻭﻝ ﺭﻗ )‪ (19-3‬ﺪ ﺃ ﺍﻓﺼﻞ ﻭ‬

‫ﺣ ﺎ ﻟ ﺎ ﻋﻴﻨﺔ ﺍﻟ ﺮﺍﺋ ‪.‬‬ ‫ﻭﺍﺩﱐ ﻭ‬
‫ﺍ ﺎ ﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﺃ‬ ‫‪ -‬ﻛﻤﺎ ﺃ ﻬﺮ ﻗﻴﺎ ﺍﻟﺘ ﻠﻴﻞ ﻟﻠ ﻘﺮﺓ ﺭﻗ )‪ (2‬ﻭﺍ ﺘﻌﻠﻘﺔ ﺑﻘﺎﺑﻠﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻟﺘ ﺎﺭﻳﺔ‬ ‫ﺃﺭﺍﺀ ﺍ ﺘ ﻮﺑﲔ ﻣﻮﺍﻓﻘﺔ ﺑﺪﺭﺟﺔ ﻋﺎﻟﻴﺔ ﻧ ﺒﻴﺎ ﺑ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ‬
‫ﺗﺘ ﻤﻦ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻗﺎﺑﻠﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻮﺍﺀ ﻣﻊ ﻧﺘﺎﺋ ﺍﻟ ﻨﻮﺍ ﺍ ﺎ ﻴﺔ ﺃﻭ ﻣﻊ ﺍﻟﺸﺮﻛﺎ ﺍ ﻤﺎ ﻠﺔ‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺎ ﺍ ﻌﺘﻤﺪ ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ‬ ‫ﺍ‬ ‫‪ 4,189‬ﻭﻫﻮ ﺃﻋﻼ ﻣﻦ ﺍﻟﻮ‬ ‫ﺎ ﺍ ﲨﺎ‬ ‫ﺍ‬ ‫ﺣﻴ ﺑﻠ ﺍﻟﻮ‬
‫ﻣﻌﻴﺎﺭﻱ ‪ 0,902‬ﻳ ﻳﺪ ﺮﻛﺰ ﻗﻴ ﺇﺟﺎﺑﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻭ ﻄﻬﺎ‬ ‫ﻭﺍﻟﺬﻱ ﻳ ﺎﻭﻱ ‪ 3‬ﺑﺎ ﺮﺍ‬
‫ﺍ ﻮﺏ ﺑﻠ ‪% 21,33‬ﻭﻫﻮ ﻤﻦ ﺍ ﺪﻭﺩ ﺍ ﻌﺘﻤﺪﺓ ﻟﺪﺭﺟﺔ‬ ‫ﻭ ﺇ ﻣﻌﺎﻣﻞ ﺍﻻﺧﺘﻼ‬ ‫ﺎ‬ ‫ﺍ‬
‫ﺍﻟﻘﺒﻮﻝ ﺑﻨ ﺒﺔ ﺍﻟﺘ ﲑ ‪ % 83.77‬ﻭﻫﻲ ﺃﻋﻼ ﻣﻦ ﺍﻟﻨ ﺒﺔ ﺍ ﻌﺘﻤﺪﺓ ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ‪ %50‬ﻟﻠﻘﺒﻮﻝ‪.‬‬
‫ﺍ ﺣﺼﺎﺋﻴﺔ ﺍﻟ ﺎﺑﻘﺔ ﺪ ﺃ ﺎ ﻣﺮﺗ ﻌﺔ ﻭﺃ ﺩﺭﺟﺔ ﺍ ﻮﺍﻓﻘﺔ ﻋﻠ ﻗﺎﺑﻠﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻭﻫﺬﻩ ﺍ ﺷﺮﺍ‬
‫ﻟﻠﻤﻘﺎﺭﻧﺔ ﺗﺘ ﻣﻊ ﻣﻮﺍﻓﻘﺔ ﺍ ﺘ ﻮﺑﲔ ﺎ‪.‬‬
‫ﺍﳉﺪﻭﻝ ﺍﻟﺘﺎ ‪:‬‬ ‫ﺃﻣﺎ ﺑﻨ ﺒﺔ ﻷﺭﺍﺀ ﺍ ﺘ ﻮﺑﲔ ﻓﻜﺎﻧﺖ ﻛﻤﺎ‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (20-3‬ﻳﻮﺿ ﺗﺮﺗﻴﺐ ﺃﺭﺍﺀ ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻣﺪ ﻗﺎﺑﻠﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ‬
‫ﻧﺴﺒﺔ‬ ‫ﻣﻌﺎﻣﻞ‬ ‫ﺍ ﺮﺍﻑ‬ ‫ﺍﻟﻮﺳ‬
‫ﺍﻟﺪﺭﺟﺔ‬ ‫ﺗﺒﺎﻳﻦ‬ ‫ﺍﻟﺪﺭﺟﺔ‬ ‫ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ‬
‫ﺍﻟﺘ ﺛﲑ‬ ‫ﺍﻻﺧﺘ ﻑ‬ ‫ﻣﻌﻴﺎﺭﻱ‬ ‫ﺍﳊﺴﺎ‬
‫ﻣﺮﺗ ﻌﺔ ﺟﺪﺍ‬ ‫‪93.33‬‬ ‫‪10.10‬‬ ‫‪0.471‬‬ ‫‪0.222‬‬ ‫‪4.667‬‬ ‫ﺍﻷﻭﱃ‬ ‫ﺍ ﺩﺍﺭﺓ‬
‫ﻣﺮﺗ ﻌﺔ‬ ‫‪87.62‬‬ ‫‪22.67‬‬ ‫‪1.001‬‬ ‫‪1.002‬‬ ‫‪4.381‬‬ ‫ﺍﻟﺜﺎﻧﻴﺔ‬ ‫ﻣﺪﻗ ﺍﳊﺴﺎ‬
‫ﻓﻮ ﺍ ﺘﻮ‬ ‫‪76.92‬‬ ‫‪17.20‬‬ ‫‪0.662‬‬ ‫‪0.438‬‬ ‫‪3.846‬‬ ‫ﺍﻟﺜﺎﻟﺜﺔ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﻓﻮ ﺍ ﺘﻮ‬ ‫‪76.00‬‬ ‫‪28.54‬‬ ‫‪1.084‬‬ ‫‪1.176‬‬ ‫‪3.800‬‬ ‫ﺍﻟﺮﺍﺑﻌﺔ‬ ‫ﺍﻟﺪﺍﺋﻨﻮﻥ‬

‫ﺎﺑﺎ‬ ‫ﺣ ﺎ ﻟ ﺎ ﻋﻴﻨﺔ ﺍ ﺩﺍﺭﺓ ﻣﺪﻗﻘﲔ ﺍ‬ ‫ﻭﻣﻦ ﺧﻼﻝ ﺟﺪﻭﻝ ﺭﻗ )‪ (20-3‬ﺪ ﺃ ﺍﻓﺼﻞ ﻭ‬

‫ﺣ ﺎ ﻟ ﺎ ﻋﻴﻨﺔ ﺍﻟﺪﺍﺋﻨﻮ ‪.‬‬ ‫ﻭﺍﺩﱐ ﻭ‬
‫ﺝ‪ -‬ﻭﻗﺪ ﺃ ﻬﺮ ﻧﺘﺎﺋ ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﻟﻠ ﻘﺮﺓ ﺭﻗ )‪ (3‬ﺍ ﺘﻌﻠﻘﺔ ﺑ ﺮ ﺍﻻﻟﺘﺰﺍ ﺒﺪﺃ ﺍﻟﺜﺒﺎ ﻭﺧﺎﺻﺔ‬
‫ﺍ ﺎ ﺒﻴﺔ ﻭﺍﻟﺜﻘﺔ ﻣﻨﻬﺎ ﺃ ﺩﺭﺟﺔ ﺍ ﻮﺍﻓﻘﺔ ﺍ ﲨﺎ ﻷﺭﺍﺀ‬ ‫ﻋﻠ ﻣﻼﺋﻤﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺘ‬ ‫ﺃﻭﻗﺎ‬
‫ﻣﻼﺋﻤﺔ ﺑﺪﺭﺟﺔ‬ ‫ﻭﻗﺮﻳﺒﺔ ﻣﻨﻪ ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﻌﻞ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍ ﺘ ﻮﺑﲔ ﻛﺎﻧﺖ ﻓﻮ ﺍ ﺘﻮ‬
‫ﺎ‬ ‫ﺍ‬ ‫‪ 3,698‬ﻭﻫﻮ ﺃﻋﻼ ﻣﻦ ﺍﻟﻮ‬ ‫ﺎ ﺍ ﲨﺎ‬ ‫ﺍ‬ ‫ﺣﻴ ﺑﻠ ﺍﻟﻮ‬ ‫ﻌﻴ ﺔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﻣﻌﻴﺎﺭﻱ‬ ‫ﺍ ﻌﺘﻤﺪ ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻭﺍﻟﺒﺎﻟ )‪ (3‬ﻭﻗﺮﻳﺒﺔ ﻣﻨﻪ ﺎ ﻳ ﻛﺪ ﻗﺒﻮﻝ ﺍﻟ ﻘﺮﺓ ﺑﺪﺭﺟﺔ ﻣﻌﻘﻮﻟﺔ‪ ,‬ﺑﺎ ﺮﺍ‬
‫ﻭﻣﻌﺎﻣﻞ ﺍﻻﺧﺘﻼ‬ ‫ﺎ‬ ‫ﺪﺩ ﻣﻘﺪﺍﺭ ﺗﺸﺘﺖ ﻗﻴ ﺇﺟﺎﺑﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﻭ ﻄﻬﺎ ﺍ‬ ‫‪0.881‬‬
‫‪ %23,83‬ﻭﻫﻮ ﻤﻦ ﺍ ﺪﻭﺩ ﺍ ﻌﺘﻤﺪﺓ ﻟﺪﺭﺟﺔ ﺍﻟﻘﺒﻮﻝ‪,‬ﺑﻨ ﺒﺔ ﺗ ﲑ ‪ % 73,96‬ﻭﻫﻲ ﺃﻋﻼ ﻣﻦ ﺍﻟﻨ ﺒﺔ‬
‫ﺍ ﻌﺘﻤﺪﺓ ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ‪%50‬ﻟﻠﻘﺒﻮﻝ ‪ ,‬ﺎ ﻳ ﻛﺪ ﻗﺒﻮﻝ ﺍﻟ ﻘﺮﺓ ‪.‬‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺬﻩ ﺍﻟ ﻘﺮﺓ ﺇﻻ ﺃ ﺍﻟﺘ ﻳﻴﺪ ﻘﺪﺍﺭ ﺍﻻﻟﺘﺰﺍ ﺑﺎﻟﺜﺒﺎ‬ ‫ﺍﻟﺘ ﻳﻴﺪ ﺍ ﺘﻮ‬ ‫ﺇﱃ ﺃﻧﻪ ﺭ‬ ‫ﻳﺸﲑ ﺍﻟﺒﺎﺣ‬
‫ﺍ ﻮﺍﻓﻘﺔ ﺎ ﻧ ﺘﻨﺘ ﺃﻧﻪ ﻴ ﺍﻻﻟﺘﺰﺍ ﺒﺪﺃ ﺍﻟﺜﺒﺎ‬ ‫ﺍﻟ ﻴﺎ ﺎ ﻭﺍﻟﻄﺮ ﺍ ﺎ ﺒﻴﺔ ﻗﺪ ﺣﻘ ﺩﺭﺟﺔ ﻋﺎﻟﻴﺔ‬
‫‪.‬‬ ‫ﺃﻭﻗﺎ ﺍﻟﺘ‬ ‫ﻭﻋﺪ ﺍ ﺮﻭ ﻋﻠﻴﻪ ﺣ‬

‫ﺍﳉﺪﻭﻝ ﺍﻟﺘﺎ ‪:‬‬ ‫ﺣ ﺎﺏ ﻛﻤﺎ ﻳﻠﻲ‬ ‫ﺃﻓ ﻞ ﻣﺘﻮ‬ ‫ﺃﻣﺎ ﺑﺎﻟﻨ ﺒﺔ ﻷﺭﺍﺀ ﻓ ﺎ ﺍﻟﻌﻴﻨﺔ ﻓﻴﻤﻜﻦ ﺗﺮﺗﻴﺒﻬﺎ ﺣ‬
‫ﺬ ﺍﻟﻌ ﻗﺔ‬ ‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (21-3‬ﻳﻮﺿ ﺗﺮﺗﻴﺐ ﺃﺭﺍﺀ ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ ﺣﺴﺐ ﺃﻓﻀﻞ ﻣﺘﻮﺳ ﺣﺴﺎ‬
‫ﻧﺴﺒﺔ‬ ‫ﻣﻌﺎﻣﻞ‬ ‫ﺍ ﺮﺍﻑ‬ ‫ﺍﻟﻮﺳ‬
‫ﺍﻟﺪﺭﺟﺔ‬ ‫ﺍﻟﺘﺒﺎﻳﻦ‬ ‫ﺍﻟﺪﺭﺟﺔ‬ ‫ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ‬
‫ﺍﻟﺘﺎﺛﲑ‬ ‫ﺍﻻﺧﺘ ﻑ‬ ‫ﻣﻌﻴﺎﺭﻱ‬ ‫ﺍﳊﺴﺎ‬
‫ﻣﺮﺗ ﻌﺔ ﺟﺪﺍ‬ ‫‪77.14‬‬ ‫‪24.38‬‬ ‫‪0.940‬‬ ‫‪0.886‬‬ ‫‪3.857‬‬ ‫ﺍﻷﻭﱃ‬ ‫ﺍ ﺩﺍﺭﺓ‬
‫ﻣﺮﺗ ﻌﺔ‬ ‫‪73.33‬‬ ‫‪19.92‬‬ ‫‪0.730‬‬ ‫‪0.534‬‬ ‫‪3.667‬‬ ‫ﺍﻟﺜﺎﻧﻴﺔ‬ ‫ﻣﺪﻗﻘﻲ‬
‫ﻓﻮ ﺍ ﺘﻮ‬ ‫‪72.0‬‬ ‫‪30.93‬‬ ‫‪1.114‬‬ ‫‪1.24‬‬ ‫‪3.6‬‬ ‫ﺍﻟﺜﺎﻟﺜﺔ‬ ‫ﺍﳊﺴﺎ‬
‫ﻓﻮ ﺍ ﺘﻮ‬ ‫‪70.77‬‬ ‫‪14.09‬‬ ‫‪0.499‬‬ ‫‪0.249‬‬ ‫‪3.538‬‬ ‫ﺍﻟﺮﺍﺑﻌﺔ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﺪﺍﺋﻨ‬

‫ﺍﻟ ﻴﺎ ﺎ ﻭﺍﻟﻄﺮ ﺍ ﺎ ﺒﻴﺔ ﻌﻞ‬ ‫ﺩ‪ -‬ﺣﻘﻘﺖ ﺍﻟ ﻘﺮﺓ ﺭﻗ )‪ (4‬ﻭﺍ ﺘﻌﻠﻘﺔ ﺑ ﺍﻻﻟﺘﺰﺍ ﺒﺪﺃ ﺍﻟﺜﺒﺎ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺃﻛﺜﺮ ﻣﻮ ﻮﻗﻴﺔ ﺎ ﻳﺰﻳﺪ ﻛ ﺎﺀ ﺎ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﻣﻦ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ ﻋﻠ ﻧﺘﺎﺋ ﻣﺮﺗ ﻌﻪ‬
‫ﺍﻟ ﻴﺎ ﺎ ﺍ ﺎ ﺒﻴﺔ ﻌﻞ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺃﻛﺜﺮ ﻣﻮ ﻮﻗﻴﺔ‬ ‫ﻣﻮﺍﻓﻘﺔ ﺍ ﺘ ﻮﺑﲔ ﻋﻠ ﺃ ﺍﻟﺜﺒﺎ‬
‫ﺎ ﺍ ﲨﺎ ‪ 4.208‬ﻭﻫﻮ ﺃﻋﻼ ﻣﻦ‬ ‫ﺍ‬ ‫ﺑﻠ ﺍﻟﻮ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪ .‬ﺣﻴ‬ ‫ﻛ ﺎﺀ ﺎ‬ ‫ﻭﻳﺰﻳﺪ‬
‫ﻣﻌﻴﺎﺭﻱ ‪ 0.657‬ﻭﻣﻌﺎﻣﻞ‬ ‫ﺍ ﻌﺘﻤﺪ ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻭﺍﻟﺒﺎﻟ )‪ (3‬ﺑﺎ ﺮﺍ‬ ‫ﺎ‬ ‫ﺍ‬ ‫ﺍﻟﻮ‬
‫‪ % 15,59‬ﻳ ﻛﺪ ﺍﺗ ﺎ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﻭﺻ ﺘﻬﺎ ﻧﺘﻴ ﺔ ﻭﻗﻌﻪ ﻤﻦ‬ ‫ﺍﻻﺧﺘﻼ‬
‫ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻭﺑﻨ ﺒﺔ ﺗ ﲑ ‪ % 84.15‬ﻭﻫﻲ ﺃﻋﻼ ﻣﻦ ﺍﻟﻨ ﺒﺔ‬ ‫ﺍﻟﻨ ﺒﺔ ﺍ ﺘﺮ ﺔ ﻟﺪﺭﺟﺔ ﺍﻟﻘﺒﻮﻝ‬
‫ﺍ ﻌﺘﻤﺪﺓ ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ‪%50‬ﻟﻠﻘﺒﻮﻝ‪.‬‬
‫ﻭﻫﺬﺍ ﻳﻌ ﻣﻮﺍﻓﻘﺔ ﺎﻟﺒﻴﺔ ﺍ ﺘ ﻮﺑﲔ ﺑﺪﺭﺟﺔ ﻻ ﺗﻘﻞ ﻋﻦ ﻣﻮﺍﻓﻘﺘﻬ ﺣﻮﻝ ﺃ ﻴﺔ ﺍﻻﻟﺘﺰﺍ ﻘﺪﺍﺭ ﺍﻟﺜﺒﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪.‬‬ ‫ﻋﻨﺪ ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬
‫‪ -‬ﺃ ﻬﺮ ﻧﺘﺎﺋ ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﻟﻠ ﻘﺮﺓ ﺭﻗ )‪ (5‬ﺃ ﺍ ﺘ ﻮﺑﲔ ﻳﻮﺍﻓﻘﻮ ﺑﺪﺭﺟﺔ ﻋﺎﻟﻴﺔ ﺑ ﺗﻮﻓﺮ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺎﻟﺒﺎ ﻣﺎ ﻳ ﺩﻱ ﺇﱃ ﲢ ﲔ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺧﺎﺻﻴﺔ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ‬
‫ﺎ ﺍ ﻌﺘﻤﺪ ﺬﻩ‬ ‫ﺍ‬ ‫‪ 4,302‬ﻭﻫﻮ ﺃﻋﻼ ﻣﻦ ﺍﻟﻮ‬ ‫ﺎ ﺍ ﲨﺎ‬ ‫ﺍ‬ ‫ﺑﻠ ﺍﻟﻮ‬ ‫ﺣﻴ‬
‫ﺍﻟﺒﺎﻟ ‪%16,02‬‬ ‫ﻣﻌﻴﺎﺭﻱ ‪ 0.689‬ﻭ ﺇ ﻣﻌﺎﻣﻞ ﺍﻻﺧﺘﻼ‬ ‫ﺍﻟﺪﺭﺍ ﺔ ﻭﺍﻟﺒﺎﻟ )‪ (3‬ﻭﺍ ﺮﺍ‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﻳ ﻛﺪ ﺍﺗ ﺎ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻟﻘﺒﻮﻝ ﻫﺬﻩ ﺍﻟ ﻘﺮﺓ ﻭﺻ ﺘﻬﺎ ﻧﺘﻴ ﺔ ﻭﻗﻌﻬﺎ ﻤﻦ ﺍﻟﻨ ﺒﺔ ﺍ ﺘﺮ ﺔ ﻟﺪﺭﺟﺔ‬
‫ﻭﺑﻨ ﺒﺔ ﺗ ﲑ ‪ % 86,00‬ﺃﻋﻼ ﻣﻦ ﺍﻟﻨ ﺒﺔ ﺍ ﻌﺘﻤﺪﺓ ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ‬ ‫ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ‬ ‫ﺍﻟﻘﺒﻮﻝ‬
‫‪%50‬ﻟﻠﻘﺒﻮﻝ ﻭﺑﺸﻜﻞ ﻣﺮﺗ ﻊ‪.‬‬
‫ﻧﺘﺎﺋ ﺍﺧﺘﺒﺎﺭ ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟ ﺎﻧﻴﺔ ‪:‬‬
‫ﺍﻟ ﺒﺎﺕ ﰲ ﺍﻟﺴﻴﺎﺳﺎﺕ ﻭﺍﻟﻄﺮ ﺍﶈﺎﺳﺒﻴﺔ ﻭﻗﺎﺑﻠﻴﺔ‬ ‫ﺗﻨﺺ ﺍﻟ ﺮ ﻴﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻋﻠ " ﻭﺟﺪ ﻋ ﻗﺔ ﺑ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻭﺑ ﺩﺭﺟﺔ ﺗ ﺛﲑ ﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‘‘‪.‬‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (22-3‬ﻳ ﻬﺮ ﻧﺘﺎﺋ ﺍﺧﺘﺒﺎﺭ ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟﻔﺮﻋﻴﺔ ﺍﻟ ﺎﻧﻴﺔ ‪:‬‬
‫ﻧﺘﻴﺠﺔ ﺍﻟﻔﺮﺿﻴﺔ‬ ‫ﻣﺴﺘﻮ ﺍﻟﺪﻻﻟﺔ‬ ‫ﺍﳉﻮﻟﻴﺔ‬ ‫ﺍﶈﺴﻮﺑﻴﺔ‬ ‫ﺍﳋــﺎﺻﻴﺔ‬
‫ﻣﻘﺒﻮﻟﺔ ﺑﺪﺭﺟﺔ ﻋﺎﻟﻴﺔ‬ ‫ﺻﺮ‬ ‫‪1.671‬‬ ‫‪14.23‬‬ ‫ﺍﻟ ﺒﺎﺕ ﰲ ﺍﻟﺴﻴﺎﺳﺎﺕ ﻭﺍﻟﻄﺮ ﺍﶈﺎﺳﺒﻴﺔ‬
‫‪// // //‬‬ ‫ﺻﺮ‬ ‫‪1.671‬‬ ‫‪13.87‬‬ ‫ﻗﺎﺑﻠﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ‬

‫ﻫﻨﺎ ﺃ ﻧﺘﻴ ﺔ ﺍﺧﺘﺒﺎﺭ ﺍﻟ ﺮ ﻴﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻭﻓﻘﺎ ﻟﻠ ﺪﻭﻝ ﺭﻗ )‪ (22-3‬ﺍﻟ ﺎﺑ ﲢﻘﻴ‬ ‫ﻭﻳ ﺘﻨﺘ ﺍﻟﺒﺎﺣ‬
‫ﺻ ﺔ ﺍﻟ ﺮ ﻴﺔ ﺣﻴ ﺃ ﻗﻴﻤﺔ ﺍ ﻮﺑﻴﺔ ﺃﻛ ﻣﻦ ﻗﻴﻤﺔ ﺍﳉﺪﻭﻟﻴﺔ ﻟﻠ ﺎﺻﻴﺘﲔ ﻋﻠ ﺍﻟﺘﻮﺍ ‪.‬‬

‫ﻮﺑﻴﺔ ﺃﻛ ﻣﻦ ﻗﻴﻤﺔ ﺍﳉﺪﻭﻟﻴﺔ‬ ‫ﻭ ﺎ ﺃ ﻗﺎﻋﺪﺓ ﺍﻟﻘﺮﺍﺭ ﻫﻲ ﻗﺒﻮﻝ ﺻ ﺔ ﺍﻟ ﺮ ﻴﺔ ﺇ ﺍ ﻛﺎﻧﺖ ﻗﻴﻤﺔ ﺍ‬

‫ﻮﺀ ﻫﺬﺍ ﻳﺘ ﻗﺒﻮﻝ ﺍﻟ ﺮ ﻴﺔ‬ ‫ﺻ ﺔ ﺍﻟ ﺮ ﻴﺔ ﺇ ﺍ ﻛﺎﻧﺖ ﻗﻴﻤﺔ ﺍﳉﺪﻭﻟﻴﺔ ﺃﻛ ﻣﻦ ﺍﻟﻘﻴﻤﺔ ﺍ ﻮﺑﻴﺔ ‪,‬ﻭﻋ‬ ‫ﻭﺭﻓ‬
‫‪,,‬ﻭﺟﺪ ﻋ ﻗﺔ ﺑ ﺧﺎﺻﻴﺔ ﺍﻟ ﺒﺎﺕ ﻭﻗﺎﺑﻠﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻭ‬ ‫ﺍﻟ ﺮﻋﻴﺔ ﺍﻟﺜﺎﻧﻴﺔ ﺍﻟﱵ ﺗﻨﺺ ﻋﻠ‬
‫ﺑ ﺃﺛﺮ ﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‘‘‪.‬‬
‫ﺛﺎﻧﻴﺎ‪ :‬ﺍﻟﺘﺤﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﳌﺪ ﻭﻣ ﺀﻣﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﰲ ﺗﻮﻓﲑ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟ ﺯﻣﺔ ﻻﲣﺎﺫ‬
‫ﺍﻟﻘﺮﺍﺭﺍﺕ‪.‬‬
‫ﺎ ﻻ ﻳﺘﻌﻠ ﺑﺎﺧﺘﺒﺎﺭ ﻓﺮﻳ ﺔ ﺍﻟﺪﺭﺍ ﺔ ﻭﺇ ﺎ ﺍ ﺪ‬ ‫ﻗﺎﺋﻤﺔ ﺍ ﺘﺒﺎﻧﺔ ﺃ ﺍ ﻮﺭ ﺍﻟﺜﺎﻟ‬ ‫ﻛﻤﺎ ﻫﻮ ﻣﺒﲔ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﻣﻨﻪ ﻫﻮ ﺍﻟﺘﻌﺮ ﻋﻠ ﺩﺭﺟﺔ ﺍ ﻼﺋﻤﺔ ﻭﺃ ﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻨﻮﻳﺎ‬
‫ﻛ ﺔ ﻭﺍﺣﺪﺓ‬ ‫ﺍﻟﻮﺻ ﻴﺔ ﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻭﻓﻴﻤﺎ ﻳﻠﻲ ﺍ ﺣﺼﺎﺀﺍ‬
‫ﺍ ﺣﺼﺎﺋﻴﺔ‬ ‫ﻭﺍ ﻘﺎﻳﻴ‬ ‫ﺍﻷ ﺎﻟﻴ‬ ‫ﻭﻓﺎﺋﺪ ﺎ ﻋﻠ ﻛﻞ ﻓ ﺔ ﻋﻠ ﺣﺪﻩ ﻣﻦ ﺍ ﺘ ﺪﻣﲔ ﻭ ﻟﻚ ﺑﺎ ﺘ ﺪﺍ ﻧ‬
‫ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ‪.‬‬ ‫ﺍ ﺘ ﺪﻣﺔ‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﻴﺔ ﻭﻣ ﺋﻤﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺍﳌﻨﺸﻮﺭﺓ ﺳﻨﻮﻳﺎ‬ ‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (23-3‬ﺍ ﺣﺼﺎﺀ ﺍﻟﻮﺻﻔﻲ ﺭﺍﺀ ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ‬
‫ﻟﻔﻌﺎﻟﻴﺔ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‪.‬‬

‫ﻣﺴﺘﻮ‬ ‫ﻧﺴﺒﺔ‬ ‫ﻣﻌﺎﻣﻞ‬ ‫ﺍﻻ ﺮﺍﻑ‬ ‫ﺍﻟﻮﺳ‬

‫ﺍﻟﺘﺒﺎﻳﻦ‬ ‫ﺇ ﺎﻝ‬ ‫ﺍﻟﺒﻴﺎﻧﺎﺕ‬ ‫ﻡ‬
‫ﺍﻟﺪﻻﻟﺔ‬ ‫ﺍﻟﺘ ﺛﲑ‬ ‫ﺍﻻﺧﺘ ﻑ‬ ‫ﺍﳌﻌﻴﺎﺭﻱ‬ ‫ﺍﳊﺴﺎ‬
‫ﺻﺮ‬ ‫‪84.15‬‬ ‫‪16.879‬‬ ‫‪0.710‬‬ ‫‪0.504‬‬ ‫‪4.2088‬‬ ‫‪53‬‬ ‫ﺗﻘﺮﻳﺮ ﺍ ﺮﻛﺰ ﺍ ﺎ‬ ‫‪1‬‬
‫ﺻﺮ‬ ‫‪83.396‬‬ ‫‪17.266‬‬ ‫‪0.720‬‬ ‫‪0.518‬‬ ‫‪4.170‬‬ ‫‪53‬‬ ‫ﺗﻘﺮﻳﺮ ﺍﻟﺪﺧﻞ‬ ‫‪2‬‬
‫ﺻﺮ‬ ‫‪78.868‬‬ ‫‪19.34‬‬ ‫‪0.763‬‬ ‫‪0.581‬‬ ‫‪3.943‬‬ ‫‪53‬‬ ‫ﺗﻘﺮﻳﺮ ﺍﻟﺘ ﲑﺍ ﻣﻦ ﺍ ﻘﻮ ﺍ ﻠﻜﻴﺔ‬ ‫‪3‬‬
‫ﺻﺮ‬ ‫‪78.868‬‬ ‫‪19.34‬‬ ‫‪0.763‬‬ ‫‪0.581‬‬ ‫‪3.943‬‬ ‫‪53‬‬ ‫ﺗﻘﺮﻳﺮ ﺍﻟﻨ ﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ‬ ‫‪4‬‬
‫ﺻﺮ‬ ‫‪80.75‬‬ ‫‪18.61‬‬ ‫‪0.751‬‬ ‫‪0.565‬‬ ‫‪4.038‬‬ ‫‪53‬‬ ‫ﺎﺑﺎ‬ ‫ﺗﻘﺮﻳﺮ ﻣﺪﻗ ﺍ‬ ‫‪5‬‬
‫ﺻﺮ‬ ‫‪74.71‬‬ ‫‪22.15‬‬ ‫‪0.828‬‬ ‫‪0.685‬‬ ‫‪3.736‬‬ ‫‪53‬‬ ‫ﺗﻘﺮﻳﺮ ﻠ ﺍ ﺩﺍﺭﺓ‬ ‫‪6‬‬
‫ﺻﺮ‬ ‫‪78.862‬‬ ‫‪18.70‬‬ ‫‪0.738‬‬ ‫‪0.544‬‬ ‫‪3.943‬‬ ‫‪53‬‬ ‫ﺍ ﻳ ﺎﺣﺎ ﺍ ﺮﻓﻘﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫‪7‬‬
‫ﺻﺮ‬ ‫‪77.74‬‬ ‫‪22.16‬‬ ‫‪0.861‬‬ ‫‪0.742‬‬ ‫‪3.887‬‬ ‫‪53‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺮﺣﻠﻴﺔ‬ ‫‪8‬‬

‫ﻣﻦ ﻫﻨﺎ ﺪ ﺃ ﻧﺘﺎﺋ ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﺭﺍﺀ ﺍ ﺘ ﻴﺒﲔ ﺣﻮﻝ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟ ﻨﻮﻳﺔ ﺎ ﺩﺭﺟﺔ ﻣﻼﺋﻤﺔ‬
‫ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (23-3‬ﺍﻟ ﺎﺑ ﺍﻟﺬﻛﺮ ﻭﻫﻲ ﺗﻘﺎﺭﻳﺮ ﺍ ﺮﻛﺰ ﺍ ﺎ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻛﻤﺎ ﻫﻮ ﻣﻮ‬ ‫ﻋﺎﻟﻴﺔ‬
‫ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ ﻭﺗﻘﺮﻳﺮ ﺍ ﺮﺍﺟﻊ ﺍ ﺎﺭﺟﻲ ﺑﻴﻨﻤﺎ ﺪ ﺃ ﺩﺭﺟﺔ ﺍ ﻼﺋﻤﺔ ﺑﺪﻗﺔ‬ ‫ﻭﺗﻘﺮﻳﺮ ﺍﻟﺪﺧﻞ ﻭﺗﻘﺮﻳﺮ ﺍﻟﺘ ﲑﺍ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﻟﻜ ﺎﺀ ﺎ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﻛﺎﻧﺖ ﺩﺭﺟﺔ ﻣﻼﺋﻤﺘﻬﺎ ﻓﻮ ﺍ ﺘﻮ‬

‫ﺍﳉﺪﻭﻝ ﺍﻟﺘﺎ ﺭﻗ )‪ (.24-3‬ﺃ ﻴﺔ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻨﻮﻳﺎ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻣﻦ‬ ‫ﻛﻤﺎ ﻳﻈﻬﺮ‬
‫ﺎ ﻟﻘﻴ ﺍ ﺟﺎﺑﺎ ﻷﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ‪.‬‬ ‫ﺍ‬ ‫ﻭﺟﻬﺔ ﻧﻈﺮ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻟﺪﺭﺍ ﺔ ﻛﻼ ﻋﻠ ﺣﺪﻩ ﻭﺗﺮﺗﻴﺒﻬﺎ ﺣ ﻦ ﺍﻟﻮ‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (24-3‬ﺃ ﻴﺔ ﻭﻣ ﺋﻤﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺍﳌﻨﺸﻮﺭﺓ ﺳﻨﻮﻳﺎ ﻻﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‪.‬‬
‫ﺍ ﺎﱄ‬ ‫ﺍﻟﺪﺍﺋﻨ‬ ‫ﻣﺮﻓ ﺍﳊﺴﺎﺑﺎﺕ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ‬ ‫ﺍ ﺩﺍﺭﺓ‬

‫ﺍﻟﻮﺳ‬ ‫ﺍﻟﻮﺳ‬ ‫ﺍﻟﻮﺳ‬ ‫ﺍﻟﻮﺳ‬ ‫ﺍﻟﻮﺳ‬ ‫ﺍﻟﺒﻴﺎﻧﺎﺕ‬ ‫ﻡ‬

‫ﺗﺮﺗﻴﺐ‬

‫ﺗﺮﺗﻴﺐ‬

‫ﺗﺮﺗﻴﺐ‬

‫ﺗﺮﺗﻴﺐ‬

‫ﺗﺮﺗﻴﺐ‬
‫ﺍﳊﺴﺎ‬ ‫ﺍﳊﺴﺎ‬ ‫ﺍﳊﺴﺎ‬ ‫ﺍﳊﺴﺎ‬ ‫ﺍﳊﺴﺎ‬

‫‪1‬‬ ‫‪4.208‬‬ ‫‪1‬‬ ‫‪3.926‬‬ ‫‪1‬‬ ‫‪4.333‬‬ ‫‪1‬‬ ‫‪4.1‬‬ ‫‪1‬‬ ‫‪4.381‬‬ ‫ﺗﻘﺮﻳﺮ ﺍ ﺮﻛﺰ ﺍ ﺎ‬ ‫‪1‬‬

‫‪2‬‬ ‫‪4.170‬‬ ‫‪2‬‬ ‫‪3.846‬‬ ‫‪2‬‬ ‫‪4.222‬‬ ‫‪1‬‬ ‫‪4.1‬‬ ‫‪1‬‬ ‫‪4.381‬‬ ‫ﺗﻘﺮﻳﺮ ﺍﻟﺪﺧﻞ‬ ‫‪2‬‬
‫‪5‬‬ ‫‪3.943‬‬ ‫‪3‬‬ ‫‪3.539‬‬ ‫‪3‬‬ ‫‪4.111‬‬ ‫‪4‬‬ ‫‪3.8‬‬ ‫‪2‬‬ ‫‪4.286‬‬ ‫ﺗﻘﺮﻳﺮ ﺍﻟﺘ ﲑﺍ ﻣﻦ ﺍ ﻘﻮ ﺍ ﻠﻜﻴﺔ‬ ‫‪3‬‬
‫‪5‬‬ ‫‪3.944‬‬ ‫‪4‬‬ ‫‪3.462‬‬ ‫‪5‬‬ ‫‪3.888‬‬ ‫‪3‬‬ ‫‪3.9‬‬ ‫‪2‬‬ ‫‪4.286‬‬ ‫ﺗﻘﺮﻳﺮ ﺍﻟﻨ ﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ‬ ‫‪4‬‬
‫‪4‬‬ ‫‪4.048‬‬ ‫‪3‬‬ ‫‪3.539‬‬ ‫‪1‬‬ ‫‪4.333‬‬ ‫‪1‬‬ ‫‪4.2‬‬ ‫‪3‬‬ ‫‪4.148‬‬ ‫ﺎﺑﺎ‬ ‫ﺗﻘﺮﻳﺮ ﻣﺪﻗ ﺍ‬ ‫‪5‬‬
‫‪7‬‬ ‫‪3.698‬‬ ‫‪3‬‬ ‫‪3.539‬‬ ‫‪6‬‬ ‫‪3.444‬‬ ‫‪5‬‬ ‫‪3.4‬‬ ‫‪4‬‬ ‫‪4.048‬‬ ‫ﺗﻘﺮﻳﺮ ﻠ ﺍ ﺩﺍﺭﺓ‬ ‫‪6‬‬
‫‪3‬‬ ‫‪4.143‬‬ ‫‪1‬‬ ‫‪3.846‬‬ ‫‪4‬‬ ‫‪4‬‬ ‫‪1‬‬ ‫‪4.2‬‬ ‫‪5‬‬ ‫‪3.857‬‬ ‫ﺍ ﻳ ﺎﺣﺎ ﺍ ﺮﻓﻘﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫‪7‬‬
‫‪6‬‬ ‫‪3.887‬‬ ‫‪3‬‬ ‫‪3.539‬‬ ‫‪5‬‬ ‫‪3.888‬‬ ‫‪4‬‬ ‫‪3.8‬‬ ‫‪3‬‬ ‫‪4.143‬‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺮﺣﻠﻴﺔ‬ ‫‪8‬‬

‫ﻭﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (24-3‬ﻳﻈﻬﺮ ﺍﺣﺘﻼﻝ ﺗﻘﺮﻳﺮ ﺍ ﺮﻛﺰ ﺍ ﺎ ﻟﻠﻤﺮﺗﺒﺔ ﺍﻷﻭﱃ ﻮﺍﺀ ﺑﺎﻟﻨ ﺒﺔ‬
‫ﺣ ﺎﺏ‬ ‫ﺍ ﲨﺎﻝ ﺍﻟﻘﻴﻤﺔ ﺃﻭ ﻋﻠ ﻣ ﺘﻮ ﺍﻟ ﺎ ) ﺑﺎ ﺘﺜﻨﺎﺀ ﻓ ﺔ ﺍﻟ ﺮﺍﺋ (‪ ,‬ﺗ ﰐ ﺑﻌﺪﻫﺎ ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ ﺑﻮ‬
‫ﺍ ﺎ ﺒﺔ ﻣﻦ ﺣﻴ ﺍﻻﻫﺘﻤﺎ ﺑﻘﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ‪.‬‬ ‫ﻣﻘﺪﺍﺭﻩ ‪ 4.170‬ﻭﻫﺬﺍ ﻳﺘ ﻣﻊ ﺍﻻ ﺎﻫﺎ ﺍ ﺪﻳﺜﺔ ﻭﺍ ﻌﺎﺻﺮﺓ‬
‫ﺍﺣﺘﻠﺖ ﺍ ﺮﺗﺒﺔ ﺍﻟﺜﺎﻟﺜﺔ‬ ‫ﻛﻤﺎ ﻳﻈﻬﺮ ﻣﻦ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (24-3‬ﺇﻋﻄﺎﺀ ﺃ ﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﺮﺣﻠﻴﺔ ﺣﻴ‬
‫ﻭﺟﻬﺔ ﻧﻈﺮ ﺍﻟﻌﻴﻨﺔ ﻛﻠﻬﺎ‪ .‬ﻛﻤﺎ ﺍﺣﺘﻞ ﺗﻘﺮﻳﺮ ﺍ ﺮﺍﺟﻊ ﺍ ﺎﺭﺟﻴﺔ ﺍ ﺮﺗﺒﺔ ﺍﻟﺮﺍﺑﻌﺔ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﻋﻴﻨﺔ‬ ‫ﻣﻦ ﺣﻴ‬
‫ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ ﺍ ﺮﺗﺒﺔ ﺍ ﺎﻣ ﺔ‬ ‫ﺍﻟﺪﺭﺍ ﺔ ﻛﻠﻬﺎ ﻛﻤﺎ ﺍﺣﺘﻠﺖ ﺗﻘﺮﻳﺮ ﻗﺎﺋﻤﺔ ﺍﻟﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ ﻭﻗﺎﺋﻤﺔ ﺍﻟﺘﻘﺮﻳﺮ‬
‫ﺍ ﺩﺍﺭﺓ ﻣﺘ ﻠﻴﺎ ﺍ ﺮﻛﺰﻳﻦ‬ ‫ﻭﻳﻈﻬﺮ ﺍﳉﺪﻭﻝ ﺍﻟ ﺎﺑ ﺍﻟﺬﻛﺮ ﺃ ﺍ ﻳ ﺎﺣﺎ ﺍ ﺮﻓﻘﺔ ﺑﺎﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺗﻘﺮﻳﺮ ﻠ‬
‫ﺍﻷﺧﲑﻳﻦ‪.‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻨﻮﻳﺎ ﻻﺣﺘﻴﺎﺟﺎ ﻣ ﺘ ﺪﻣﻴﻬﺎ‬ ‫ﺃﻣﺎ ﺑﺎﻟﻨ ﺒﺔ ﻟﺘﻠﺒﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ ,‬ﻜﻦ ﺗﻮ ﻴ ﻬﺎ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺍﻟﺘﺎ ‪:‬‬

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 ‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (25-3‬ﻣﺪ ﻛﻔﺎﻳﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺍﳌﻨﺸﻮﺭﺓ ﺳﻨﻮﻳﺎ ﻻﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‪.‬‬
‫ﻧﺴﺒﺔ‬ ‫ﻣﻌﺎﻣﻞ‬ ‫ﺍ ﺮﺍﻑ‬ ‫ﺍﻟﻮﺳ‬ ‫ﺍﻟﻌﺪﺩ‬
‫ﺍﻟﺪﺭﺟﺔ‬ ‫ﺗﺒﺎﻳﻦ‬ ‫ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ‬
‫ﺍﻟﺘ ﺛﲑ‬ ‫ﺍﻻﺧﺘ ﻑ‬ ‫ﻣﻌﻴﺎﺭﻱ‬ ‫ﺍﳊﺴﺎ‬ ‫ﺍ ﺎﱄ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫‪77.14‬‬ ‫‪16.56‬‬ ‫‪0.64‬‬ ‫‪0.41‬‬ ‫‪3.86‬‬ ‫‪21‬‬ ‫ﺍ ﺩﺍﺭﺓ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫‪68.80‬‬ ‫‪27.90‬‬ ‫‪0.95‬‬ ‫‪0.90‬‬ ‫‪3.44‬‬ ‫‪10‬‬ ‫ﻣﺪﻗ ﺍﳊﺴﺎ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫‪66.6‬‬ ‫‪20.00‬‬ ‫‪0.67‬‬ ‫‪0.44‬‬ ‫‪3.33‬‬ ‫‪9‬‬ ‫ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﻣﻘﺒﻮﻟﺔ‬ ‫‪56.6‬‬ ‫‪31.57‬‬ ‫‪0.89‬‬ ‫‪0.80‬‬ ‫‪2.83‬‬ ‫‪12‬‬ ‫ﺍﻟﺪﺍﺋﻨ‬

‫ﻣﻘﺒﻮﻟﺔ‬ ‫‪68.84‬‬ ‫‪25.10‬‬ ‫‪0.86‬‬ ‫‪0.71‬‬ ‫‪3.49‬‬ ‫‪52‬‬ ‫ﺇ ﺎﱄ‬

‫ﺎﻟﺒﻴﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﻳﺮﻭﻧﺎ ﺃ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (25-3‬ﺍﻟ ﺎﺑ ﺍﻟﺬﻛﺮ ﺪ ﺃ‬
‫ﺍ ﺎ ﺒﻴﺔ ﻭﺍ ﺎ‬ ‫ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﻮﺍﺭﺩﺓ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻨﻮﻳﺎ ﻣﺘﻮ ﻄﺔ ﺍﻟﻜ ﺎﻳﺔ ﻟﺘﻠﺒﻴﺔ ﺍﺣﺘﻴﺎﺟﺎ‬
‫ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ‬ ‫ﺃﺩﺍﺓ ﺍﻟﻘﻴﺎ‬ ‫ﲨﺎﻝ ﺍﻟﻌﻴﻨﺔ ‪ 3,49‬ﻭﻫﻮ ﺃﻋﻼﻩ ﻣﻦ ﻣﺘﻮ‬ ‫ﺎ‬ ‫ﺍ‬ ‫ﺣﻴ ﺑﻠ ﺍﻟﻮ‬ ‫ﺍﻟﻘﺮﺍﺭﺍ‬
‫‪ ,%25,10‬ﻭﻧ ﺒﺔ ﺗ ﲑ ‪% 68,84‬‬ ‫ﻣﻌﻴﺎﺭﻱ ‪, 0,86‬ﻭﻣﻌﺎﻣﻞ ﺍﺧﺘﻼ‬ ‫ﻭﺍﻟﺒﺎﻟ )‪(3‬ﻭﻗﺮﻳﺒﺔ ﻣﻨﻪ ﻭﺍ ﺮﺍ‬
‫ﻭﻫﻲ ﺃﻋﻼ ﻣﻦ ﺍﻟﻨ ﺒﺔ ﺍ ﻌﺘﻤﺪﺓ ﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ‪%50‬ﻟﻠﻘﺒﻮﻝ ﻭﻷﻛﻦ ﺑﺪﺭﺟﺔ ﻌﻴ ﺔ‪.‬‬
‫ﻭﻳ ﺘﻨﺘ ﺍﻟﺒﺎﺣ ﺃﻧﻪ ﻧﺘﻴ ﺔ ﻟﻨﺘﺎﺋ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺣﺼﺎﺋﻴﺔ ﺭﺍﺀ ﻓ ﺎ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺇﱃ ﺮﻭﺭﺓ ﺍﻟﻌﻤﻞ ﻋﻠ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺑ ﻛ ﻗﺪﺭ ﻣﻦ ﺍ ﻼﺋﻤﺔ ﻭﺍﻟﻜ ﺎﺀﺓ ﻟﺘﻠﺒﻴﺔ ﺍﻻﺣﺘﻴﺎﺟﺎ ﻭﺍ ﺎ‬ ‫ﺗﻮﻓﲑ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺗ ﲑﺍ ﺎ ﺍﻟ ﻨﻮﻳﺔ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﻭ ﻟﻚ ﻣﻦ ﺧﻼﻝ ﲢ ﲔ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺗﻠﻚ ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﻭﺍﻟﺘﻘﺮﻳﺮ ﻋﻨﻬﺎ ﺎ ﻳ ﻤﻦ ﺗﻮﻓﲑ ﺃﻛ ﻗﺪﺭ ﻣﻦ ﺍ ﻼﺋﻤﺔ ﻭﺍﻟﻜ ﺎﺀﺓ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﻟﻜ ﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ ﺍﻟﺘ ﲑ‬
‫ﻗﺒﻞ ﺍﺧﺘﺘﺎ ﻫﺬﺍ ﺍﻟ ﺼﻞ ﺍﻟﺬﻱ ﻗﺪ ﻧﺘﺎﺋ ﺍﻟﺪﺭﺍ ﺔ ﺍ ﻴﺪﺍﻧﻴﺔ ﻟﺘ ﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮ ﻴﺎ ﺍﻟﺪﺭﺍ ﺔ ﺍﻟ ﺮﻋﻴﺘﲔ‬
‫ﻋﻠ ﻣﺪ ﲢﻘﻴ ﺍﻟ ﺮ ﻴﺔ ﺍﻟﺮﺋﻴ ﻴﺔ ﻭﺍﻟﱵ ﺗﻨﺺ ﻋﻠ ﺃﻧﻪ ﺗﻮﺟﺪ ﻋ ﻗﺔ ﺫﺍﺕ ﺩﻻﻟﺔ ﺇﺣﺼﺎﺋﻴﺔ‬ ‫ﻧ ﰐ ﺇﱃ ﺍﻟﻮﻗﻮ‬
‫ﺑ ﺧﺼﺎﺋﺺ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻭﺑ ﻛﻔﺎﺀﺓ ﻭﺇﻣ ﺎﻧﻴﺔ ﺍﻟﺘ ﺛﲑ ﻋﻠﻰ ﻣﺘ ﺬﻱ‬
‫ﻳﻈﻬﺮ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (26-3‬ﺍﻟﺘﺎ ﻣﺪ ﻗﺒﻮﻝ ﺍﻟ ﺮ ﻴﺔ ﺍﻟﺮﺋﻴ ﻴﺔ ﻭ ﻟﻚ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠ‬ ‫ﺍﻟﻘﺮﺍﺭﺍﺕ ﻭﺣﻴ‬
‫ﻧﺘﺎﺋ ﻗﺒﻮﻝ ﺍﻟ ﺮ ﻴﺎ ﺍﻟ ﺮﻋﻴﺘﺎ ﺍﻟ ﺎﺑﻘﺘﲔ ﺍﻟﺬﻛﺮ‪.‬‬

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‫ﺍﻟﻔﺼـﻞ ﺍﻟ ــﺎﻟﺚ ‪]------------------------------------ [:‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﺘﺤﻠﻴﻞ ﻭﺍﺧﺘﺒﺎﺭ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺟﺪﻭﻝ ﺭﻗﻢ )‪ (26-3‬ﻣﺪ ﺻﺤﺔ ﺍﻟﻔﺮﺿﻴﺎﺕ ﻭﺩﺭﺟﺔ ﻗﺒﻮ ﺎ‪.‬‬

‫ﻧﺘﻴﺠﺔ ﺍﻟﻘﺒﻮﻝ‬ ‫ﻧﺺ ﺍﻟﻔﺮﺿﻴﺔ‬ ‫ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟﻔﺮﻋﻴﺔ‬
‫ﻗﺒﻮﻝ ﺑﺪﺭﺟﺔ ﻓﻮ‬ ‫ﺗﻮﺟﺪ ﻋﻼﻗﺔ ﺑﲔ ﺧﺎﺻﻴﱵ ﺍ ﻼﺋﻤﺔ ﻭﺍﻟﺜﻘﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﺍﻷﻭﱃ‬
‫ﺍ ﺘﻮ‬ ‫ﺍﻟﻮﺍﺭﺩﺓ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻨﻮﻳﺎ ﻋﻠ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭ‪.‬‬
‫ﺍﻟ ﻴﺎ ﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺗﻮﺟﺪ ﻋﻼﻗﺔ ﺑﲔ ﺧﺎﺻﻴﱵ ﺍﻟﺜﺒﺎ‬
‫ﻗﺒﻮﻝ ﺑﺪﺭﺟﺔ ﻓﻮ‬
‫ﻭﻗﺎﺑﻠﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻭﺑﲔ ﻛ ﺎﺀ ﺎ ﻭﺇﻣﻜﺎﻧﻴﺔ‬ ‫ﺍﻟﺜﺎﻧﻴﺔ‬
‫ﺍ ﺘﻮ‬
‫ﺍﻟﺘ ﲑ ﻋﻠ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ‬

‫ﻭﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗ )‪ (26-3‬ﺍﻟ ﺎﺑ ﻧﺼﻞ ﺇﱃ ﺍﻟﻨﺘﻴ ﺔ ﺍﻟﻨﻬﺎﺋﻴﺔ ﻻﺧﺘﺒﺎﺭ ﻣﺪ ﺻ ﺔ ﺍﻟ ﺮ ﻴﺔ‬

‫ﺍﻟﺮﺋﻴ ﻴﺔ ﻟﺪﺭﺍ ﺔ ﻭﻗﺒﻮ ﺎ ﻟﺪ ﻛﺎﻓﺔ ﻓ ﺎ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ‪.‬‬

‫ﺑﺎﻟﺪﺭﺍ ﺔ ﺍ ﻴﺪﺍﻧﻴﺔ ﻻﺧﺘﺒﺎﺭ ﻣﺪ ﺻ ﺔ ﺍﻟ ﺮ ﻴﺎ‬ ‫ﻳﻨﺘﻬﻲ ﺍﻟ ﺼﻞ ﺍﻟﺜﺎﻟ ﻭﺍ ﺎ‬ ‫ﻭﺑﺎﻧﺘﻬﺎﺀ ﻫﺬﺍ ﺍﻟﺒ‬

‫ﺍﻟﱵ ﺗﻮﺻﻞ ﺇﻟﻴﻬﺎ‬ ‫ﺍﻻﻧﺘﻘﺎﻝ ﺇﱃ ﺧﻼﺻﺔ ﺍﻟﺪﺭﺍ ﺔ ﻭﺍﻻ ﺘﻨﺘﺎﺟﺎ‬ ‫ﺍﻟﺪﺭﺍ ﺔ ﻜﻦ ﻟﻠﺒﺎﺣ‬ ‫ﻭﲢﻘﻴﻘﻬﺎ ﻷﻫﺪﺍ‬
‫ﻟﻌﻤﻞ ﺍﻟﺘﻮﺻﻴﺎ ﻭﻣﻘﺘﺮﺣﺎ ﺍﻟﺪﺭﺍ ﺔ‪.‬‬

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‫ﻧﺘــﺎﺋ ﺍﻟــﺪﺭﺍﺳﺎﺕ ﻭﻣﻘــﺘﺮﺣﺎ ﺎ [‪--------------------------------------------------‬‬

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‫ﻧﺘــﺎﺋ ﺍﻟــﺪﺭﺍﺳﺎﺕ ﻭﻣﻘــﺘﺮﺣﺎ ﺎ [‪--------------------------------------------------‬‬

‫ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻣﻦ ﺍ ﺘﻨﺘﺎﺟﺎ ﺑﺸﻘﻴﻬﺎ‬ ‫ﻫﺬﻩ ﺍ ﻼﺻﺔ ﻣﺎ ﺍﻟﺘﻮﺻﻞ ﺇﻟﻴﺔ‬ ‫ﻳﺘﻨﺎﻭﻝ ﺍﻟﺒﺎﺣ‬
‫ﻭﻛﺬﻟﻚ ﺍ ﻘﺘﺮﺣﺎ ﺍﻟﱵ ﻳﻨﺸﺪﻫﺎ ﺍﻟﺒﺎﺣ ﺍﻻ ﺘ ﺎﺩﺓ ﻣﻨﻬﺎ ﺎ ﻳ ﺩﻱ ﺇﱃ ﺍﻻﺭﺗﻘﺎﺀ‬ ‫ﺍﻟﻨﻈﺮﻱ ﻭﺍﻟﻌﻤﻠﻲ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺎ ﻟﺬﻟﻚ ﻣﻦ ﺍ ﺮ ﻋﻠ ﻛ ﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ ﻋﻤﻠﻴﺔ ﺍ ﺎ‬ ‫ﺑﺎ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬
‫ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬

‫ﺃﻭﻻ‪ -:‬ﻧﺘـﺎﺋ ﺍﻟـﺪﺭﺍﺳﺔ ‪:‬‬

‫ﺃ( ﺍﻻﺳﺘـﻨﺘﺎﺟﺎﺕ ﺍﳌﺘـﻌﻠﻘﺔ ﺑﺎﳉـﺎﻧﺐ ﺍﻟﻨ ﺮﻱ ‪:‬‬
‫ﺍ ﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻭﺃ ﺮﻫﺎ‬ ‫ﺼﺎﺋﺺ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺘﻮ ﻴ ﻲ ﺍﻟ ﺎﺑ‬ ‫ﺍﻟﻨﻈﺮﻳﺔ ﻭﺍﻟﻌﺮ‬ ‫ﺍﻧﻪ ﻭﻣﻦ ﺧﻼﻝ ﺍﻟﺪﺭﺍ ﺎ‬
‫ﺍﻟﻨﻘﺎ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬ ‫ﻓﻘﺪ ﺍﻟﺘﻮﺻﻞ ﺇﱃ ﲨﻠﺔ ﻣﻦ ﺍﻻ ﺘﻨﺘﺎﺟﺎ ﻭﺍﻟﱵ ﻜﻦ ﺇﺑﺮﺍﺯﻫﺎ‬ ‫ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺗ ﺬﻳﺘﻪ ﻬﺑﺎ ﻌﺎﳉﺘﻬﺎ ﻭﺇﺧﺮﺍﺟﻬﺎ‬ ‫‪ .1‬ﺇ ﺍﻟﺒﻴﺎﻧﺎ ﺍ ﺎﻟﻴﺔ ﺜﻞ ﺍ ﺎﺩﺓ ﺍﻷﻭﻟﻴﺔ ﻟﻨﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ‬
‫ﻭ ﻟﻚ ﻭﻓﻘﺎ ﻟﺪﻭﺭﺓ ﺍﻟﺒﻴﺎﻧﺎ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ‬ ‫ﺷﻜﻞ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻣﻼﺋﻤﺔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺗﻌﺰﻳﺰ ﺍﻟﺜﻘﺔ ﻓﻴﻬﺎ‪.‬‬
‫ﻋﻠﻴﻬﺎ ﻭﺍ ﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻛﻤﻌﻴﺎﺭ ﻟﻠﻤ ﺎﻭ ﺔ ﺑﲔ ﺍﻟﺒﺪﺍﺋﻞ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ‬ ‫‪ .2‬ﺇ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻟﻠﻤﻌﺎﳉﺔ ﺍ ﺎ ﺒﻴﺔ ﺗﻌﺘﻤﺪ ﺑﺸﻜﻞ ﺃ ﺎ ﻲ ﻋﻠ ﻛ ﺎﺀﺓ ﺍﻟﺘﺼﻤﻴ ﻟﻨﻈ‬ ‫ﻋﺎﻣﺎ ﻻﺧﺘﻴﺎﺭ ﺍﻟﺒﺪﻳﻞ ﺍ ﻨﺎ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺣﻴ ﺃ ﺟﻮﺩﺓ ﺍ ﺮﺟﺎ ﺗﻌﺘﻤﺪ ﻋﻠ ﺟﻮﺩﺓ ﺍ ﺪﺧﻼ ‪.‬‬
‫ﻮﻋﺔ ﻣﻦ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﺒﻴ ﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟ ﻴﺎ ﻴﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‬ ‫‪ .3‬ﺃ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺗ ﺮ ﻭﺗﺘ ﺮ‬
‫ﻞ ﺗﻠﻚ‬ ‫ﻃﺒﻴﻌﺔ ﺃﺣﺪﺍ ﻭﻋﻤﻠﻴﺎ ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﺗﻌﻤﻞ‬ ‫ﺍﻟﺜﻘﺎﻓﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﱵ ﺗﻌﻜ‬
‫ﺍ ﺎ ﺒﻴﺔ ﻧ ﻬﺎ ﻭﲜﻮﺩﺓ ﺍﻟﺘﻘﺮﻳﺮ‬ ‫ﺎﻓﺔ ﺇﱃ ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻌﻮﺍﻣﻞ ﺍ ﺘﻌﻠﻘﺔ ﺑﺎ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺒﻴ ﻴﺔ ﺑﺎ‬ ‫ﺍﻟﻈﺮﻭ‬
‫ﻟﻠﻤﺮﺟﻊ ﺍ ﺎﺭﺟﻲ‪.‬‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫‪ .4‬ﺇ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺎ ﺍﻟﺪﻭﺭ ﺍﻟﺒﺎﺭﺯ ﺍﻷ ﻴﺔ ﺍﻟﺘ ﲑ ﻋﻠ ﻃﺮﻳﻘﺔ ﻣﻌﺎﳉﺔ ﻭﻋﺮ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺘﻮﺍﻓﺮ ﻓﻴﻬﺎ ﻤﻮﻋﺔ ﻣﻦ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻠﺒﻴﺔ ﻻﺣﺘﻴﺎﺟﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﻣ ﺘ ﺪﻣﻴﻬﺎ‬
‫‪ .5‬ﺃﺻﺒ ﺖ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ ﻻ ﺗ ﻲ ﺑﺎﻻﺣﺘﻴﺎﺟﺎ ﺍ ﺘﺰﺍﻳﺪﺓ ﺍﻟﻄﻠ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻣﻦ ﻗﺒﻞ‬
‫ﻭﺍﳉﻬﺎ‬ ‫ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﺩﻓﻊ ﺍﻟﻜﺜﲑ ﻣﻦ ﺍ ﻨﻈﻤﺎ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍ ﻌﺘﻤﺪﺓ ﻋﻠﻴﻬﺎ‬ ‫ﺍﻷﻃﺮﺍ‬ ‫ﺘﻠ‬
‫ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﻭﻝ ﺇﱃ ﺇﻟﺰﺍ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ ﺑ ﺮﻭﺭﺓ ﺇﻋﺪﺍﺩ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﺇ ﺎﻓﻴﺔ‬ ‫ﺍ ﻬﻨﻴﺔ ﻭﺍ ﻜﻮﻣﻴﺔ‬
‫ﺇﱃ ﺟﺎﻧ ﺗﻠﻚ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ‪.‬‬

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‫ﻧﺘــﺎﺋ ﺍﻟــﺪﺭﺍﺳﺎﺕ ﻭﻣﻘــﺘﺮﺣﺎ ﺎ [‪--------------------------------------------------‬‬

‫‪ .6‬ﺃ ﺍﻟﺘﻨﻮ ﺍ ﺘﻌﺪﺩ ﺍﻻ ﺘ ﺪﺍ ﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺃﺻﺒ ﻳﺸﻜﻞ ﺘﻤﻊ ﻭﺍ ﻌﺎ ﺍﻟﻄﻠ ﻋﻠ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍ ﻬﻨﻴﺔ ﺑﺎﻟﺘﺪﺧﻞ ﺍﻟ ﺮﻳﻊ ﻟﺘ ﺪﻳﺪ ﻭﻣﻌﺎﳉﺔ ﻃﺮ‬ ‫ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﻳ ﻴ ﻋﺒ ﺎ ﻣﺘ ﺎﻋ ﺍ‬
‫ﺍ ﺎ ﺒﻴﺔ ﺣ ﺗﺘﻤﻜﻦ ﻣﻦ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﻮﻓﺮ ﺃﻫ ﺍ ﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﺇﻋﺪﺍﺩ ﻋﺮ‬
‫ﺘﻠ ﺍﻷﻃﺮﺍ ﻭﺍ ﺎ‬ ‫ﺧﺪﻣﺔ ﺃﻛ ﺷﺮ ﺔ ﻜﻨﺔ ﻣﻦ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻼﺋﻤﺔ ﻟﺘﻠﺒﻴﺔ ﺍﺣﺘﻴﺎﺟﺎ‬
‫ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭ‪ .‬ﺃﻧﻪ ﺗﻮﺟﺪ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻭﺃ ﺮﻫﺎ‬ ‫ﺍ ﺘﻌﻠﻘﺔ ﲜﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬ ‫‪ .7‬ﻟﻘﺪ ﺃ ﺒﺘﺖ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﺭﺍ ﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﻋﻼﻗﺔ ﻃﺮﺩﻳﺔ ﺑﲔ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺑﲔ ﻛ ﺎﺀ ﺎ ﻭﻣﻼﺀﻣﺘﻬﺎ‬

‫– ﺍﻻﺳﺘـﻨﺘﺎﺟﺎﺕ ﺍﳌﺘـﻌﻠﻘﺔ ﺑﺎﳉـﺎﻧﺐ ﺍﳌﻴـﺪﺍﱐ ‪:‬‬

‫‪ .1‬ﻣﻦ ﺧﻼﻝ ﻧﺘﺎﺋ ﺍﻟﺘ ﻠﻴﻞ ﻭ ﺍﻟﺪﻻﻻ ﺍ ﺣﺼﺎﺋﻴﺔ ﻷﺭﺍﺀ ﻓ ﺎ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺗﻈﻬﺮ ﻣﻮﺍﻓﻘﺔ ﺃ ﻠﺒﻴﺔ ﺍ ﺘ ﻮﺑﲔ‬
‫ﺍﻟﻴﻤﻦ ﻣﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺘ ﺎﺭﻳﺔ‬ ‫ﺑﺪﺭﺟﺔ ﻋﺎﻟﻴﺔ ﻭﺗ ﻳﻴﺪﻫ ﺣﻮﻝ ﺗﻮﻓﲑ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﻨﺸﺮﻫﺎ ﺍﻟﺸﺮﻛﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﳏﺎ ﺒﻴﺔ ﻣﻼﺋﻤﺔ ﻭﺗ ﺮ‬
‫ﻛﻤﺎ ﺃ ﺒﺘﺖ ﻧﺘﺎﺋ ﺍﻻﺧﺘﺒﺎﺭ ﺍ ﺣﺼﺎﺋﻴﺔ ﻭﺍ ﺘﻌﻠﻘﺔ ﺑﺎ ﺼﺎﺋﺺ ﺍﻟ ﺮﻋﻴﺔ ﺎﺻﻴﺔ ﺍ ﻼﺀﻣﺔ ‪:‬‬
‫ﺍ ﺎ ﺒﻴﺔ ﻭﻣﺪ ﻣﻼﺀﻣﺘﻬﺎ ﻟﺘﻌﺪﻳﻞ‬ ‫• ﺗ ﻳﺪ ﺃ ﻠﺒﻴﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺍ ﺘ ﻮﺑﲔ ﺣﻮﻝ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻨﺒ ﻳﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫ﺍ ﺘﻘﺒﻠﻴﺔ‪.‬‬ ‫ﻠﻮ ﻣﺘ ﺬﻱ ﺍﻟﻘﺮﺍﺭﺍ ﻭ ﻜﻴﻨﻬ ﻣﻦ ﺇﻃﻼ ﺗﻨﺒ ﺍ‬
‫ﺍﻟﻴﻤﻦ ﺗﺘ ﻤﻦ‬ ‫ﺍﻟﺘ ﺎﺭﻳﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ‬ ‫ﺎﻟﺒﻴﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺑ‬ ‫• ﻭﺍﺗ ﺎ‬
‫ﺍﻟ ﺎﺑ ‪.‬‬ ‫ﺍﻟﺘﻨﺒ ﺍ ﺍﻟﱵ ﺖ‬ ‫ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﺎ ﻗﻴﻤﺔ ﺍ ﺘﺮﺟﺎﻋﻴﺔ ﻋﺎﻟﻴﺔ ﺗ ﻴﺪ ﻭﺗ ﻛﺪ ﺃﻭ ﺗﺼ‬
‫ﻳﺸﲑ ﺍﻟﺒﺎﺣ ﺑ ﺍﻟﺪﻻﺋﻞ ﻭﺍ ﺷﺮﺍ ﺍﻟ ﺎﺑﻘﺔ ﻣﻨﻄﻘﻴﺔ ﺣﻴ ﻳﺮ‬ ‫• ﺃﻣﺎ ﺑﺎﻟﻨ ﺒﺔ ﺎﺻﻴﺔ ﺍﻟﺘﻮﻗﻴﺖ ﺍ ﻨﺎ‬
‫ﺇﺻﺪﺍﺭﻫﺎ ﻭﻻ‬ ‫ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺑ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ ﺗﻜﻮ ﻣﺘ ﺧﺮﺓ‬ ‫ﺑﻌ‬
‫ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬ ‫ﻋﻠ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ ﺍ ﺮﺍ ﻣﻦ ﺇﺻﺪﺍﺭﻫﺎ‬ ‫ﺎ ﺎ‬ ‫ﺗﻼﺀ ﺍﻟﺘﻮﻗﻴﺖ ﺍ ﻨﺎ‬
‫ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﺃﻟﻌﻴﻨﻪ ﺣﻮﻝ ﺍ ﺮ ﺍ ﺮﻭ ﻋﻦ ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺃﺭﺍﺀ ﻓ ﺎ‬ ‫ﻧﺘﺎﺋ ﲢﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﻟﺒﻴﺎﻧﺎ‬ ‫‪ .2‬ﻟﻘﺪ ﺃ ﻬﺮ‬
‫ﺒﻴﻞ ﺍ ﺼﻮﻝ ﻋﻠ‬ ‫ﺍ ﺘﻌﺎﺭ ﻋﻠﻴﻬﺎ ﻣﺜﻞ )ﺍ ﺮﻭ ﻋﻠ ﻣﺒﺪﺃ ﺍﻟﺘﻜﻠ ﺔ ﺍﻟﺘﺎﺭ ﻴﺔ ﻭﻣﺒﺪﺃ ﺒﺎ ﻭﺣﺪﺓ ﺍﻟﻨﻘﺪ(‬
‫ﺇﺟﺎﺑﺎ ﺍ ﺘ ﻴﺒﲔ ﻋﻠ ﺍ ﺮﻭ ﻋﻦ ﻣﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ‬ ‫ﻣﻌﻠﻮﻣﺎ ﻣﻼﺋﻤﺔ ‪ ,‬ﺪ ﺗﺒﺎﻳﻦ ﻭﺍﺧﺘﻼ‬
‫ﲢﻘ ﺍﻟﻘﺒﻮﻝ‬ ‫ﺣﻴ‬ ‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻋﻠﻴﻬﺎ ﻭﺍ ﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ ﻋﺎﻣﺎ ﻭﺃ ﺮﻩ ﻋﻠ ﺩﺭﺟﺔ ﺍ ﻼﺋﻤﺔ‬

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‫ﻧﺘــﺎﺋ ﺍﻟــﺪﺭﺍﺳﺎﺕ ﻭﻣﻘــﺘﺮﺣﺎ ﺎ [‪--------------------------------------------------‬‬

‫ﺍ ﺘ ﺪﺍ ﺍﻟﻄﺮ ﻭﺍﻟ ﻴﺎ ﻴﺎ ﻣﻊ ﺭ ﺒﺘﻬ‬ ‫ﺍ ﺮ ﻮﺏ ﺍﻻ ﺘ ﺎﺑﺔ ﻷﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ‪ ,‬ﺎ ﻳ ﻛﺪ ﺃ ﻴﺔ ﺍﻟﺜﺒﺎ‬

‫‪.‬‬ ‫ﺃﻭﻗﺎ ﺍﻟﺘ‬ ‫ﺃ ﺗﻘﻮ ﺍﻟﺸﺮﻛﺎ ﺑﻨﺸﺮ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﺑﺎﻟﻘﻴﻤﺔ ﺍﳉﺎﺭﻳﺔ ﻭﺧﺎﺻﺔ‬
‫ﺪ ﺗﻠﺒﻴﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫ﺍﻟﺪﺭﺍ ﺔ ﺍ ﻴﺪﺍﻧﻴﺔ ﻷﺭﺍﺀ ﺍ ﺘ ﻮﺑﲔ ﺍ ﺘﻌﻠ‬ ‫‪ .3‬ﺃ ﺒﺘﺖ ﻧﺘﺎﺋ ﺍﻻﺧﺘﺒﺎﺭ ﺍ ﺣﺼﺎﺋﻴﺔ‬
‫ﻣﻮﺍﻓﻘﺔ ﺍ ﺘ ﻴﺒﲔ ﻋﻠ‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﺎ‬ ‫ﺗﻠﺒﻴﺔ ﺍ ﺎﺟﺔ ﺇﻟﻴﻬﺎ‬ ‫ﺍ ﺮﺣﻠﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ‬
‫ﺃ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺮﺣﻠﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ ﺗﻠ ﺍ ﺎﺟﺔ ﺍ ﺎﻟﻴﺔ ﺎ ﺑﺪﺭﺟﺔ ﻣﻮﺍﻓﻘﺔ ﻗﺮﻳﺒﺔ‬
‫ﻭﺃﻋﻼ‬ ‫ﻭﺃﻋﻠ ﻣﻨﻪ‪ .‬ﻭﻣﻦ ﻫﻨﺎ ﻳﺸﲑ ﺍﻟﺒﺎﺣ ﺇﱃ ﻣﻮﺍﻓﻘﺔ ﺍ ﺘ ﻮﺑﲔ ﺑﺪﺭﺟﺔ ﻗﺮﻳﺒﺔ ﻣﻦ ﺍ ﺘﻮ‬ ‫ﻣﻦ ﺍ ﺘﻮ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ .‬ﻟﺬﺍ ﻻ ﺑﺪ‬ ‫ﺗﻠﺒﻴﺔ ﺍﻻﺣﺘﻴﺎﺟﺎ ﺍ ﺎﻟﻴﺔ ﺎ‬ ‫ﻣﻨﻪ ﻋﻠ ﻛ ﺎﺀﺓ ﻭﺗ ﲑ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﺮﺣﻠﻴﺔ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺑﺎﻟﺘﺮﻛﻴﺰ ﺍ ﺘﻤﻜﻦ ﻣﻦ‬ ‫ﻣﻦ ﻟ ﺖ ﻭﺟﻬﺎ ﻧﻈﺮ ﺍ ﺩﺍﺭﺓ ﻭﺍﻟﻘﺎﺋﻤﲔ ﻋﻠ ﻣﻌﺎﳉﺔ ﻭﻋﺮ‬
‫ﺍﻟ ﺮﻭﺭﻳﺔ‬ ‫ﺍﳉﺪﻳﺔ ﻋﻠ ﲢ ﲔ ﺟﻮﺩﺓ ﻭﻛ ﺎﺀﺓ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺮﺣﻠﻴﺔ ﺣ ﺗﺘﻤﻜﻦ ﻣﻦ ﺗﻠﺒﻴﺔ ﺗﻠﻚ ﺍﻻﺣﺘﻴﺎﺟﺎ‬
‫ﻭﺍ ﻠ ﺔ ﺻﺪﺍﺭﻫﺎ‪.‬‬

‫ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﻷﺭﺍﺀ ﺍ ﺘ ﻮﺑﲔ ﻣﻦ ﻓ ﺔ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﺣﻮﻝ ﻣﺪ ﺗﻮﺍﻓﺮ‬ ‫‪ .4‬ﻭﻓﻘﺎ ﻟﻠﺒﻴﺎﻧﺎ ﺍ ﺪﻭﻧﺔ ﻟﻨﺘﺎﺋ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻨﻮﻳﺎ ﺪ ﺃ ﺎ ﻗﺪ ﺣﻘﻘﺖ ﺃﻓ ﻞ ﻣ ﺷﺮﺍ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻨﺸﻮﺭﺓ‬ ‫ﺧﺎﺻﻴﺔ ﺍﻟﺜﻘﺔ‬
‫ﺇﺣﺼﺎﺋﻴﺔ ﻭﺻ ﻴﺔ ﻷﺭﺍﺀ ﻓ ﺔ ﺍﻟﻌﻴﻨﺔ ﻭﺗ ﻳﻴﺪﻫ ﺑﺎ ﻮﺍﻓﻘﺔ ﻋﻠ ﺗﻮﻓﲑ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ‬
‫ﻭﻫﺬﺍ ﻳ ﻛﺪ ﺻ ﺔ‬ ‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﳏﺎ ﺒﻴﺔ ﻣﻮ ﻮ ﻣﻨﻬﺎ ﻭﺗ ﺮ‬ ‫ﺍﻟﻴﻤﻦ ﻣﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺘ ﺎﺭﻳﺔ‬
‫ﻛﺎﻧﺖ ﻧﺘﺎﺋ ﺍﻟﺘ ﻠﻴﻞ‬ ‫ﺍ ﺎ ﺒﻴﺔ‪ .‬ﺣﻴ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺜﻘﺔ‬ ‫ﻧﺘﺎﺋ ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﻻﺧﺘﺒﺎﺭ ﻣﺪ‬
‫ﻣﻮﺍﻓﻘﺔ ﺃ ﻠﺒﻴﺔ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻗﺪ ﺃ ﻬﺮ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺣﺼﺎﺋﻲ ﻭﺍ ﺘﻌﻠﻘﺔ ﺑﺎ ﺼﺎﺋﺺ ﺍﻟ ﺮﻋﻴﺔ ﺎﺻﻴﺔ ﺍﻟﺜﻘﺔ‬
‫ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺘ ﻴﺒﲔ ﺑﺪﺭﺟﺔ ﻛﺒﲑﺓ ﻧ ﺒﻴﺎ ﺪ ﺗﻮﺍﻓﺮ ﻫﺬﻩ ﺍ ﺼﺎﺋﺺ ﺍﻟ ﺮﻋﻴﺔ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﻣﻦ ﻫﻨﺎ ﻳﺸﲑ ﺍﻟﺒﺎﺣ ﺇﱃ ﺃ ﻧ ﺒﺔ ﺍﻟﺘ ﻳﻴﺪ ﻭﺍ ﻮﺍﻓﻘﺔ ﻷﺭﺍﺀ ﺍ ﺘ ﻴﺒﲔ ﻛﺎﻧﺖ ﻓﻮ ﺍ ﺘﻮ‬
‫ﻭﻣﻘﺒﻮﻟﺔ ﺟﺪﺍ ﺪ ‪:‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪.‬‬ ‫ﺍﻟﺘﻌﺒﲑ ﻋﻦ ﺍﻷﺣﺪﺍ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻣﻮ ﻮﻋﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬ ‫ﺍﻷﻣﺎﻧﺔ‬ ‫•‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻟﻠﺘ ﻘ ‪.‬‬ ‫ﻗﺎﺑﻠﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬ ‫•‬
‫ﺣﻴﺎﺩﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺍﻟﺒﻌﺪ ﻋﻦ ﺍﻟﺘ ﻴﺰ‪.‬‬ ‫•‬
‫ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺣﺼﺎﺋﻲ ﻷﺭﺍﺀ ﺍ ﺘ ﻮﺑﲔ ﻣﻦ ﻓ ﺔ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ ﻭﺍ ﺘﻌﻠ ﺑﺎﻻﻟﺘﺰﺍ‬ ‫‪ .5‬ﻭﻓﻘﺎ ﻟﻠﺒﻴﺎﻧﺎ ﺍ ﺪﻭﻧﺔ ﻟﻨﺘﺎﺋ‬
‫ﺍ ﺎ ﺒﻴﺔ ﻓﻘﺪ ﺣﺼﻞ ﻋﻠ‬ ‫ﻘﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻋﻠﻴﻬﺎ ﻭﺍ ﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ ﻋﺎﻣﺎ ﻭﺃ ﺮﻩ‬ ‫ﺑﺎ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ‬
‫ﻋﻠﻴﻬﺎ‬ ‫ﺇﺣﺼﺎﺋﻴﺔ ﺟﻴﺪﺓ ﻭﻣﻘﺒﻮﻟﺔ ﻭ ﻗﻨﺎﻋﺔ ﺍ ﺘ ﻴﺒﲔ ﻋﻠ ﺃ ﺍﻻﻟﺘﺰﺍ ﺑﺎ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ‬ ‫ﻣ ﺷﺮﺍ‬

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‫ﻧﺘــﺎﺋ ﺍﻟــﺪﺭﺍﺳﺎﺕ ﻭﻣﻘــﺘﺮﺣﺎ ﺎ [‪--------------------------------------------------‬‬

‫ﻭﺍ ﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ ﻋﺎﻣﺎ ﺎﻟﺒﺎ ﻣﺎ ﻳ ﺩﻱ ﺇﱃ ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻋﻠ ﺩﺭﺟﺔ ﻋﺎﻟﻴﺔ ﻣﻦ ﺍ ﻮ ﻮﻗﻴﺔ ﻭﺗﺼﻮﻳﺮ ﻠﻴ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﻭﻗﻴﺎ ﻭﺍﻗﻌﻲ ﻟﺪﺧﻞ ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﻳ ﺩﻱ ﺍﱃ ﺯﻳﺎﺩﺓ ﺍﻟﺜﻘﺔ ﻭﺍ ﻼﺋﻤﺔ‬ ‫ﻟﻠﻤﺮﻛﺰ ﺍ ﺎ‬
‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺪﺭﺍ ﺔ ﺍ ﻴﺪﺍﻧﻴﺔ ﺃ ﺍ ﺘ ﻴﺒﲔ ﻣﺎﺯﺍﻟﻮﺍ ﻳ ﻠﻮ ﺍﻟﺜﻘﺔ‬ ‫‪ .6‬ﺃ ﺒﺘﺖ ﻧﺘﺎﺋ ﺍﻻﺧﺘﺒﺎﺭ ﺍﻻﺣﺼﺎﺋﻴﺔ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻘﺎﺑﻞ ﺍﻟﺘﻨﺎﺯﻝ ﻋﻦ ﺟﺰﺀ ﻣﻦ ﺍ ﻼﺀﻣﺔ‪.‬‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬

‫ﺍﻟﺪﺭﺍ ﺔ ﺍ ﻴﺪﺍﻧﻴﺔ ﻣﻮﻓﻘﺔ ﺃ ﻠﺒﻴﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺑﺪﺭﺟﺔ ﻋﺎﻟﻴﺔ ﺣﻮﻝ ﻓﺎﻋﻠﻴﺔ‬ ‫ﻧﺘﺎﺋ ﺍﻻﺧﺘﺒﺎﺭ ﺍ ﺣﺼﺎﺋﻴﺔ‬ ‫‪ .7‬ﺃ ﻬﺮ‬
‫ﺇ ﺎﺀ ﺻ ﺔ ﺍﻟﺜﻘﺔ ﻭﺍ ﺼﺪﺍﻗﻴﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﻳﺘ ﺍﻟﺘﺼﺪﻳ ﻋﻠﻴﻬﺎ ﺍﻷﻣﺮ ﺍﻟﺬﻱ‬ ‫ﺎﺑﺎ‬ ‫ﺗﻘﺎﺭﻳﺮ ﻣﺪﻗ ﺍ‬
‫ﻳﻮﺟ ﻋﻠ ﻣﻜﺎﺗ ﺍ ﺎ ﺒﺔ ﻭ ﺍ ﺮﺍﺟﻌﺔ ﲢ ﲔ ﺃﺩﺍﺀﻫﺎ ﻣﻦ ﺧﻼﻝ ﺍﻻﻟﺘﺰﺍ ﺑﺎ ﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﺘﺪﻗﻴ ﻭ ﺎ ﻳ ﺩﻱ‬
‫ﺇﱃ ﻛ ﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ ﺍﻷﺩﺍﺀ ﺍﻟﺘﺪﻗﻴﻘﻲ‪.‬‬
‫ﺍﻟﺪﺭﺍ ﺔ ﺍ ﻴﺪﺍﻧﻴﺔ ﻋﻦ ﻭﺟﻮﺩ ﻋﻼﻗﺔ ﻃﺮﺩﻳﺔ ﺑﲔ ﺩﺭﺟﺔ ﺍﻻﻟﺘﺰﺍ ﺑﺎ ﺒﺎﺩ‬ ‫‪ .8‬ﺃ ﺒﺘﺖ ﻧﺘﺎﺋ ﺍﻻﺧﺘﺒﺎﺭ ﺍ ﺣﺼﺎﺋﻴﺔ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻋﻠﻴﻬﺎ ﻭﺍ ﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ ﻋﺎﻣﺎ ﻭﺯﻳﺎﺩﺓ ﺩﺭﺟﺔ ﺍﻟﺜﻘﺔ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ‬
‫ﺍ ﻬﺮ ﻣﻮﺍﻓﻘﺔ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺑﺪﺭﺟﺔ ﻋﺎﻟﻴﺔ ﻋﻦ ﻭﺟﻮﺩ ﻋﻼﻗﺔ ﻃﺮﺩﻳﺔ ﺑﲔ ﺧﺎﺻﻴﺔ ﺍﻟﺜﺒﺎ‬ ‫ﺍ ﺎﻟﻴﺔ‪ ,‬ﻭﺣﻴ‬
‫ﺎ ﺒﻴﺔ ﻭﺑﲔ ﻛ ﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺍﻟ ﻴﺎ ﺎ ﻭﺍﻟﻄﺮ‬
‫ﺍ ﻼﺀﻣﺔ ﻻ ﺎ‬ ‫ﻻ ﻳﻮﻓﺮ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺘ‬ ‫ﺃﻭﻗﺎ‬ ‫‪ .9‬ﻛﺸ ﺖ ﺍﻟﺪﺭﺍ ﺔ ﺍ ﻴﺪﺍﻧﻴﺔ ﺃ ﺍﻻﻟﺘﺰﺍ ﺒﺪﺍﺀ ﺍﻟﺜﺒﺎ‬
‫ﻋﻠﻴﻬﺎ ﻣﺜﻞ) ﺍﻟﺘﻜﻠ ﺔ‬ ‫ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ‬ ‫ﺍ ﺘ ﻴﺒﻮ ﺍ ﺮﻭ ﻋﻦ ﺑﻌ‬ ‫ﺍﻟﻘﺮﺍﺭﺍ ‪ ,‬ﻭﻣﻊ ﻟﻚ ﺭﻓ‬
‫ﺍﻟﺘﺎﺭ ﻴﺔ‪,‬ﻭ ﺒﺎ ﻭﺣﺪﺓ ﺍﻟﻨﻘﺪ (‪.‬‬
‫‪ .10‬ﻭﺍﻓ ﺍ ﺘ ﻮﺑﲔ ﻷﻓﺮﺩ ﺍﻟﻌﻴﻨﺔ ﺑﺪﺭﺟﺔ ﻣﻌﻘﻮﻟﺔ ﻭﻣﺮﺗ ﻌﺔ ﻋﻠ ﺃ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ‬
‫ﺍﻟﻴﻤﻦ ﺗﺘ ﻤﻦ ﻣﻌﻠﻮﻣﺎ ﻗﺎﺑﻠﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻮﺍﺀ ﻣﻊ ﻧﺘﺎﺋ ﺍﻟ ﻨﻮﺍ ﺍ ﺎ ﻴﺔ ﺃﻭ ﻣﻊ ﻧﺘﺎﺋ ﺍﻟﺸﺮﻛﺎ‬ ‫ﺍﻟﺘ ﺎﺭﻳﺔ‬
‫ﺍ ﻤﺎ ﻠﺔ ﻭﺍ ﻗﺎﺑﻠﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﺗ ﺩﻱ ﺇﱃ ﻛ ﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﻧﺘﺎﺋ ﺍﻻﺧﺘﺒﺎﺭ ﺍ ﺣﺼﺎﺋﻴﺔ ﻟﻠﺪﺭﺍ ﺔ ﺃ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﺎﺯﺍﻟﺖ ﺗﺸﻜﻞ ﺍ ﺼﺪﺭ ﺍﻷ ﺎ ﻲ ﺘ ﺬ‬ ‫‪ .11‬ﺃ ﻬﺮ‬
‫ﻓﻘﺪ ﺍﺣﺘﻠﺖ ﻗﺎﺋﻤﺔ ﺍ ﺮﻛﺰ ﺍ ﺎ ﺍ ﺮﺗﺒﺔ‬ ‫ﺍﻟﻘﺮﺍﺭ ﻭﺣﻮﻝ ﺃ ﻴﺔ ﻭﻣﻼﺋﻤﺔ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺘﻞ ﺗﻘﺮﻳﺮ ﻠ ﺍ ﺩﺍﺭﺓ ﺍ ﺮﺗﺒﺔ ﺍﻷﺧﲑﺓ‪.‬‬ ‫ﺍﻷﻭﱃ ﻗﺎﺋﻤﺔ ﺍﻟﺪﺧﻞ‪..‬ﻭﻫﻜﺬﺍ‪ ,‬ﻭﺣﻴ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬ ‫ﺍ ﺣﺼﺎﺋﻴﺔ ﻷﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺍﻟﱵ ﻠﺘﻬﺎ ﺍﻟﺪﺭﺍ ﺔ ﺃ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺷﺮﺍ‬ ‫‪ .12‬ﺃ ﻬﺮ‬
‫ﻧﺸﺮ‬ ‫ﻣﻊ ﻣﻄﺎﻟﺒﺔ ﻣﻌﻈ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺍﻟﺘﻮ ﻊ‬ ‫ﺗﻠﺒﻴﺔ ﺍﻻﺣﺘﻴﺎﺟﺎ‬ ‫ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻣﺘﻮ ﻄﺔ ﺍﻟﻜ ﺎﻳﺔ‬
‫ﻣﻌﻠﻮﻣﺎ ﺇ ﺎﻓﻴﺔ ﺗ ﻲ ﺑﺘﻠﻚ ﺍﻻﺣﺘﻴﺎﺟﺎ ‪.‬‬

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‫ﺛﺎﻧﻴـﺎ‪ :‬ﺍﳌﻘــﺘﺮﺣﺎﺕ‪:‬‬

‫ﺍﻟﺘﺎﻟﻴﺔ‪ ) :‬ﻭ ﻟﻚ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﺍﻟﺒﺎﺣ (‪.‬‬ ‫ﺍ ﻘﺘﺮﺣﺎ‬ ‫ﻮﺀ ﺍﻻ ﺘﻨﺘﺎﺟﺎ ﺍﻟﱵ ﺍﻟﺘﻮﺻﻞ ﺇﻟﻴﻬﺎ ﻜﻦ ﺻﻴﺎ ﺔ ﺃﻫ‬
‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻟﻄﺮﻳﻘﺔ ﺇﻋﺪﺍﺩﻫﺎ ﻭﻧﺸﺮﻫﺎ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫‪ -1‬ﺍﻟﻌﻤﻞ ﻋﻠ ﺗﻼﻗﻲ ﺍﻟﻌ ﺰ ﺍ ﻋﻼﻣﻲ‬
‫ﺣﻴ ﻳﻮﺻﻲ ﺍﻟﺒﺎﺣ ﺗﺪﺧﻞ ﺍﳉﻬﺎ ﺍ ﻬﻨﻴﺔ ﻭﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍ ﺍﻟﻌﻼﻗﺔ ﺑ ﻟﺰﺍ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ ﻭﺑﺸﻜﻞ‬
‫ﺎﺋﺮ ﻭﺍ ﻴﺰﺍﻧﻴﺔ‬ ‫ﻓﻘ ﺣ ﺎﺏ ﺍﻷﺭﺑﺎ ﻭﺍ‬ ‫ﻭﻟﻴ‬ ‫ﺻﺮﻳ ﺑﻨﺸﺮ ﻛﻞ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺑﺸﻜﻞ ﻛﺎﻣﻞ ﻭﻛﺎ‬
‫ﺍﻟﻼﺋ ﺔ ﺍﻟﺘﻨ ﻴﺬﻳﺔ ﻟﻘﺎﻧﻮ‬ ‫ﻭ ﻟﻚ ﺑﺘﺒﺎ ﻣﻌﺎﻳﲑ ﳏﺪﺩﺓ ﻛﺎ ﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺇ ﻳﺘ ﺗ ﻤﲔ ﻫﺬﺍ ﺍﳉﺎﻧ‬
‫ﺍﻟﺸﺮﻛﺎ ﻣﻊ ﺃ ﻴﺔ ﺇﺻﺪﺍﺭ ﻫﺬﻩ ﺍﻟﻼﺋ ﺔ‪.‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫‪ -2‬ﺮﻭﺭﺓ ﺗﻮﻓﲑ ﺍ ﺰﻳﺪ ﻣﻦ ﺍ ﺘﻄﻠﺒﺎ ﺍﻟ ﺮﻭﺭﻳﺔ ﺼﺎﺋﺺ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﻳﺘ ﻋﺮ ﻬﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫ﺇﻋﺪﺍﺩ ﻭﻣﻌﺎﳉﺔ ﻭﻋﺮ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﻳﺘ ﺍ ﺘ ﺪﺍﻣﻬﺎ‬ ‫ﺍ ﺎﻟﻴﺔ ﻭﲢﻠﻴﻞ ﺍﻟﻘﻮﺍﻋﺪ ﻭﺍﻟ ﻴﺎ ﺎ‬
‫‪.‬‬ ‫ﺍ ﺎﻟﻴﺔ‪ ,‬ﻭ ﻟﻚ ﻬﺑﺪ ﺍﺧﺘﻴﺎﺭ ﺃﻓ ﻞ ﺍﻟﺒﺪﺍﺋﻞ ﺍ ﺎ ﺒﻴﺔ ﻭﺍﻟﱵ ﺗﺘﻤﺎﺷ ﻣﻊ ﻗﻮﺍﻋﺪ ﺍ ﻓﺼﺎ ﺍ ﺎ‬
‫ﺍﻟﺘ ﺎﺭﻳﺔ ﻭﺍﻟﻌﻤﻞ ﻋﻠ ﺇﺗﺒﺎ ﻣﻌﺎﻳﲑ ﺍ ﺮﺍﺟﻌﺔ‬ ‫ﻟﻠﺸﺮﻛﺎ‬ ‫ﺎﺑﺎ‬ ‫‪ -3‬ﺍﻟﻌﻤﻞ ﻋﻠ ﺗ ﻌﻴﻞ ﺩﻭﺭ ﻣﺪﻗﻘﲔ ﺍ‬
‫ﺍﻟﻴﻤﻦ ﻭﺍ ﺼﺎﺩﻗﺔ ﻋﻠﻴﻬﺎ ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﻳ ﺩﻱ‬ ‫ﺍﻟﺘ ﺎﺭﻳﺔ‬ ‫ﺍﻟﺸﺮﻛﺎ‬ ‫ﺎﺑﺎ‬ ‫ﺍﻟﺘﺪﻗﻴ‬ ‫ﺃﺟﺮﺍﺀ ﺧﻄﻮﺍ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻃﺒﻘﺎ ﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ‪.‬‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﻋﻠ ﺍﻟﺰﻳﺎﺩﺓ ﺍ ﻼﺋﻤﺔ ﻭﺍﻟﺜﻘﺔ‬
‫‪ -4‬ﺮﻭﺭﺓ ﻧﺸﺮ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﺇ ﺎﻓﻴﺔ ﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻷ ﺎ ﻴﺔ ﻛﺎﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺮﺣﻠﻴﺔ ﻭﺍﻟﻘﻴﻤﺔ ﺍ ﺎﻓﺔ ﻭﺍﻟﻘﻄﺎﻋﻴﺔ‬
‫ﺍﻟﺘﻨﺒ ﻭ ﺍﻟﺘ ﺬﻳﺔ ﺍ ﺘﺮﺟﺎﻋﻴﺔ ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﻳﺰﻳﺪ ﻣﻦ ﻣﻼﺋﻤﺔ‬ ‫ﻭ ﲑﻫﺎ‪ ,‬ﻧﻈﺮﺍ ﻷ ﻴﺔ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻷ ﺮﺍ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ ,‬ﻭﺍﻧﻪ ﻻ ﻜﻦ ﻧﺸﺮ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺑﺪﻭ ﺗﺼﺪﻳ ﺍ ﺮﺍﺟﻊ ﺍ ﺎﺭﺟﻴﺔ‬ ‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﻋﻠﻴﻬﺎ ﻃﺒﻘﺎ ﻷﺭﺍﺀ ﻓ ﺔ ﻣ ﺘ ﺪﻣﻲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ)ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍ ﺔ(‪.‬‬
‫‪ -5‬ﻛﻤﺎ ﻳﻮﺻﻲ ﺍﻟﺒﺎﺣ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ ﺑﺎﻟﻴﻤﻦ ﺮﺍﻋﺎﺓ ﻣﺘﻄﻠﺒﺎ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻄﺮﻳﻘﺔ ﺇﻋﺪﺍﺩ‬
‫ﻭﻋﺮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻌﻠﻮﻣﺎ ﺎ ﺍ ﺎ ﺒﻴﺔ ﺎ ﻜﻨﻬﺎ ﻣﻦ ﲢﻘﻴ ﺧﺎﺻﻴﺔ ﺍ ﻼﺋﻤﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﻭﺑﺎﻟﺘﺎ ﺯﻳﺎﺩﺓ ﺍﻟﺜﻘﺔ ﻓﻴﻬﺎ‪.‬‬
‫ﻟﺘﺎﺭﻳ ﺇﻋﺪﺍﺩ ﻭ ﻧﺸﺮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻌﻠﻮﻣﺎ ﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺗﻼﻗﻲ ﺃﻱ‬ ‫‪ -6‬ﺮﻭﺭﺓ ﻣﺮﺍﻋﺎﺓ ﺍﻟﺘﻮﻗﻴﺖ ﺍ ﻨﺎ‬
‫ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ ﺎ ﻳﻜ ﻞ ﻧﺸﺮﻫﺎ ﻭﺗﻘﺪ ﻬﺎ‬ ‫ﻧﺸﺮﻫﺎ ﻣﻦ ﻗﺒﻞ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ ﺍﻟﻌﺎﻣﻠﺔ‬ ‫ﺗ ﺧﲑ‬
‫ﺍ ﺎ‬ ‫ﻻﻧﺘﻬﺎﺀ ﺍﻟ ﻨﺔ ﺍ ﺎﻟﻴﺔ ﺎ ﻳﺰﻳﺪ ﻣﻦ ﻣﻼﺋﻤﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬ ‫ﻟﻠﻤ ﺘ ﺪﻣﲔ‬
‫ﻮﺍﺀ ﻛﺎﻧﺖ ﺗﻠﻚ ﺍﻟﻘﺮﺍﺭﺍ ﺍ ﺘﺜﻤﺎﺭﻳﺔ ﺃﻭ ﻮﻳﻠﻴﺔ ﺃﻭ ﺗﻨ ﻴﺬﻳﺔ‪.‬‬ ‫ﺘﻠ ﺍﻟﻘﺮﺍﺭﺍ‬

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‫ﻧﺘــﺎﺋ ﺍﻟــﺪﺭﺍﺳﺎﺕ ﻭﻣﻘــﺘﺮﺣﺎ ﺎ [‪--------------------------------------------------‬‬

‫ﻣﻌﻠﻮﻣﺎ ﺎ‬ ‫ﻣﻌﺎﳉﺔ ﻭﻋﺮ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗ ﺘ ﺪﻣﻬﺎ ﺍﻟﺸﺮﻛﺎ‬ ‫ﺍﻟﻄﺮ ﻭﺍﻟ ﻴﺎ ﺎ‬ ‫‪ -7‬ﺃ ﻴﺔ ﺍﻟﺜﺒﺎ‬
‫ﺍ ﺎﻟﻴﺔ ﺍ ﺘﻌﺎﻗﺒﺔ ﺎ ﻳ ﺎﻋﺪﻫﺎ ﺑﺼﻮﺭﺓ ﺃﻓ ﻞ ﺍ ﻼﺋﻤﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻟﻠﻌﺪﻳﺪ ﻣﻦ ﺍﻟ ﺘﺮﺍ‬ ‫ﺍ ﺎ ﺒﻴﺔ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭ ﻘﺘﻬﺎ‬
‫‪ -8‬ﺃ ﻴﺔ ﻗﻴﺎ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ ﺑﻨﺸﺮ ﻣﻌﻠﻮﻣﺎ ﻋﻦ ﺍ ﻄ ﺍ ﺘﻘﺒﻠﻴﺔ ﻟﺸﺮﻛﺔ ﺎ ﻳ ﻴﺪ ﻋﻠ ﺍﻟﺘﻨﺒ ﻭﺗﻘﻴ‬
‫ﺧﻄﻄﻬﺎ ﺍ ﺘﺮﺍﺗﻴ ﻴﺔ ﻣﻊ ﻣﺮﺍﻋﺎﺓ ﻭ ﻊ ﺍﻟﺸﺮﻛﺔ ﺍﻟﺘﻨﺎﻓ ﻲ‪.‬‬
‫ﺍﻟﻴﻤﻦ ﻭﻧﺸﺮﻫﺎ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﺇ ﺎﻓﻴﺔ ﻭﻣﻜﻤﻠﺔ ﻟﺘﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﺑﺎﻟﻘﻴﻤﺔ‬ ‫‪ -9‬ﺮﻭﺭﺓ ﺇﻋﺪﺍﺩ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ‬
‫ﻳ ﺩﻱ ﺗﻮﻓﲑ ﻣﺜﻞ ﻫﺬﻩ‬ ‫ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺣﻴ‬ ‫ﺍﳉﺎﺭﻳﺔ )ﺍ ﺎﻓﺔ( ﺍﻟﱵ ﺗﻈﻬﺮ ﺍﻟﻘﻴﻤﺔ ﺍ ﺎﻓﺔ ﻨﺘ ﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺑﺎﻟﺘﻜﻠ ﺔ ﺍﻟﺘﺎﺭ ﻴﺔ ﺍﻷﻣﺮ ﺍﻟﺬﻱ‬ ‫ﻃﺮﻳﻘﺔ ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬ ‫ﺍﻟﻌ ﺰ ﺍﻟﻘﺎﺋ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﱵ‬
‫ﻌﻞ ﺍ ﻴﺰﺍﻧﻴﺔ ﻻ ﺗﻌ ﻋﻦ ﺍ ﺮﻛﺰ ﺍ ﺎ ﺍ ﻘﻴﻘﻲ ﻟﻠﺸﺮﻛﺔ ﻭﻧﺘﻴ ﺔ ﺍﻷﻋﻤﺎﻝ ﺍ ﻘﻘﺔ ﺧﻼﻝ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ‬
‫ﺍ ﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻭ ﻘﺘﻬﺎ‬ ‫ﺎﻓﺔ ﺇﱃ ﺇﺗﺒﺎ ﻣﺒﺪﺃ ﺍﻟﻘﻴﻤﺔ ﺍﳉﺎﺭﻳﺔ ﻳﺰﻳﺪ ﻣﻦ ﻛ ﺎﺀﺓ ﻭﻣﻼﺋﻤﺔ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺑﺎ‬
‫ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬ ‫‪ -10‬ﺮﻭﺭﺓ ﺍ ﻓﺼﺎ ﻋﻦ ﺍﻟ ﻴﺎ ﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﺘﺒﻌﻬﺎ ﺍﻟﺸﺮﻛﺔ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺎ ﻜﻨﻪ ﻣﻦ ﲢﻘﻴ ﻣﻨﻬﺎ‬ ‫ﻟﻠﻘﺎﺭ ﻣﺼﺪﺭ ﻭﺃ ﺎ ﻛﻞ ﺭﻗ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻷ ﺎ ﺗﻮ‬
‫ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻛﻤﺎ ﻳ ﺩﻱ ﺇﱃ ﺍ ﻓﺼﺎ ﻋﻦ ﺍﻟ ﻴﺎ ﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ‬ ‫ﻭﺑﺎﻟﺘﺎ ﺯﻳﺎﺩﺓ ﺩﺭﺟﺔ ﺍﻟﺜﻘﺔ‬
‫ﺍ ﺎ ﺒﻴﺔ ﻭﺍ ﺎ‬ ‫ﺯﻳﺎﺩﺓ ﺩﺭﺟﺔ ﺍ ﻼﺋﻤﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻭﻣﻦ‬ ‫ﺗ ﺼﻞ ﺃﻛ ﻗﺪﺭ ﻣﻦ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﺍﻟﺒﻴ ﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟ ﻴﺎ ﻴﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﻘﺎﻧﻮﻧﻴﺔ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻟﻈﺮﻭ‬ ‫‪ -11‬ﺮﻭﺭﺓ ﻣﻼﺋﻤﺔ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ ﺎ ﻜﻨﻬﺎ ﻣﻦ ﲢﻘﻴ ﺯﻳﺎﺩﺓ ﺍ ﺼﺪﺍﻗﻴﺔ‬ ‫ﺍ ﺎﺻﺔ ﺑﺎﻟﻄﺒﻴﻌﺔ ﺍﻟﺒﻴ ﻴﺔ ﻟﻠﻌﻤﻞ ﺍ ﺎ‬
‫ﺍ ﺎ ﺒﻴﺔ‬ ‫ﺍﻟﺘﻌﺒﲑ ﻋﻦ ﺃﺣﺪﺍ ﻬﺎ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﺖ ﺧﻼ ﺎ ﻭﺑﺎﻟﺘﺎ ﺯﻳﺎﺩﺓ ﺩﺭﺟﺔ ﺍﻟﺜﻘﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ‬
‫ﻭﺇﻣﻜﺎﻧﻴﺔ ﺍ ﻘﺎﺑﻠﺔ ﻷﺣﺪﺍ ﻬﺎ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍ ﺘﻌﺎﻗﺒﺔ ﻭﺍﻟﺘ ﲑ ﺍﻟﺒﻴ ﻲ ﻭﻛﺬﻟﻚ ﺇﻣﻜﺎﻧﻴﺔ ﺍ ﻘﺎﺑﻠﺔ ﻣﻊ ﺍﻟﻮ ﻊ ﺍ ﺎ‬
‫‪.‬‬ ‫ﻭﺍﻟﺘﻨﺎﻓ ﻲ ﻟﻠﺸﺮﻛﺎ ﺍ ﻤﺎ ﻠﺔ ﻟﻠﻈﺮﻭ ﺍﻟﺒﻴ ﻴﺔ ﻟﻠﻌﻤﻞ ﺍ ﺎ‬

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‫ﻗﺎﺋﻤﺔ ﺍ ﺮﺍﺟﻊ [‪-------------------------------------------------------------------------‬‬

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‫ﻗﺎﺋﻤﺔ ﺍ ﺮﺍﺟﻊ [‪-------------------------------------------------------------------------‬‬

‫ﺃﻭﻻ‪ :‬ﺍﳌــﺮﺍﺟ ﺍﻟﻌـﺮﺑﻴﺔ ‪:‬‬

‫ﺃ‪ -‬ﺍﻟ ــﺘﺐ‪:‬‬
‫‪ .1‬ﺇﺑﺮﺍﻫﻴ ﺃﲪﺪ ﺍﻟﺼﻌﻴﺪ‪ (1996):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﺩﺍﺭ ﺍﻟ ﻜﺮ ﺍ ﻌﺎﺻﺮ ﻟﻠﻨﺸﺮ‪ .‬ﺩﻣﺸ ‪.‬‬
‫ﻼ ﺣ ﺎﺭﻱ‪ (1987):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺩﺍﺭﻳﺔ‪ .‬ﺩﺍﺭ ﺍﻟﺜﻘﺎﻓﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ﺍﻟﻘﺎﻫﺮﺓ‪.‬‬ ‫‪ .2‬ﺇﺑﺮﺍﻫﻴ‬
‫‪ .3‬ﺃﲪﺪ ﺣ ﲔ ﻋﻠﻲ ﺣ ﲔ‪ (1997):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻃﺎﺭ ﺍﻟ ﻜﺮﻱ ﻭﺍﻟﻨﻈ ﺍﻟﺘﻄﺒﻴﻘﻴﺔ‪ .‬ﺍﻟﻘﺎﻫﺮﺓ‪.‬‬
‫ﺍ ﺎ ﺒﻴﺔ‪ .‬ﻣﺪﺧﻞ ﺗﻄﺒﻴﻘﻲ ﻣﻌﺎ ‪ .1 .‬ﺩﺍﺭ ﺍ ﻨﺎﻫ‬ ‫‪ .4‬ﺃﲪﺪ ﺣﻠﻤﻲ ﲨﻌﺔ ﻭ ﺧﺮﻭ‪ (2003):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪.‬‬
‫ﺍ ﺎ ﺒﺔ ﺍ ﺩﺍﺭﻳﺔ‪ .‬ﻣﺮﻛﺰ ﺍ ﻜﻨﺪﺭﻳﺔ ﻟﻠﻤﻄﺒﻮﻋﺎ‬ ‫ﻋﺒﺪ ﺍﻟﻌﺎﻝ‪ (1985):‬ﺍ ﺪﺧﻞ ﺍ ﻌﺎﺻﺮ‬ ‫‪ .5‬ﺃﲪﺪ ﺭﺟ‬
‫ﺍﳉﺎﻣﻌﻴﺔ ﻣﺼﺮ‪.‬‬
‫ﻭﺍﻟﺘﻘﻮ ﺍ ﻓﺼﺎ‬ ‫‪ .6‬ﺃﲪﺪ ﻧﻮﺭ‪ (2004):‬ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ‪ :‬ﻭﻓﻘﺎ ﻟﻠﻤﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺍﻟﻌﺮﺑﻴﺔ ﻭﺍ ﺼﺮﻳﺔ‪ .‬ﺍﻟﻘﻴﺎ‬
‫‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ‪.‬ﺍ ﻜﻨﺪﺭﻳﺔ ﻣﺼﺮ‪.‬‬ ‫ﺍ ﺎ‬
‫‪ .7‬ﺃﲪﺪ ﻧﻮﺭ‪ (1989):‬ﺍ ﺎ ﺒﺔ ﺍ ﺩﺍﺭﻳﺔ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪.‬ﺍ ﻜﻨﺪﺭﻳﺔ ﻣﺼﺮ‪.‬‬
‫‪ .8‬ﺃﻣﲔ ﺍﻟ ﻴﺪ ﻟﻄ ﻲ‪ (2005) :‬ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ )ﻣﻨﻈﻮﺭ ﺍﻟﺘﻮﺍﻓ ﺍﻟﺪﻭ (‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪.‬‬
‫ﻜﻨﺪﺭﻳﺔ‪.‬‬ ‫ﺍ‬
‫ﺔ ﻟﺒﻨﺎ‬ ‫‪ .9‬ﺍﻟ ﻴﺪ ﻋﺒﺪ ﺍ ﻘﺼﻮﺩ ﺩﺑﻴﺎ ﻭﳏﻤﺪ ﺍﻟ ﻴﻮﻣﻲ ﳏﻤﺪ‪ (1993):‬ﰲ ﻧ ﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‪ .‬ﻣ‬
‫ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻄﺒﺎﻋﺔ ﻭﺍﻟﻨﺸﺮ‪ .‬ﺍ ﻜﻨﺪﺭﻳﺔ‪.‬‬
‫‪ .10‬ﺍﻟ ﻴﺪ ﻋﺒﺪ ﺍ ﻘﺼﻮﺩ ﺩﺑﻴﺎ ﻭﻧﺎﺻﺮ ﻧﻮﺭ ﺍﻟﺪﻳﻦ ﻋﺒﺪ ﺍ ﻄﻠ ‪ (2004):‬ﻧ ﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺗ ﻨﻮﻟﻮﺟﻴﺔ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﺍ ﻜﻨﺪﺭﻳﺔ‪.‬‬
‫‪ .11‬ﺍ ﻤﻊ ﺍﻟﻌﺮ ﻟﻠﻤ ﺎ ﺒﲔ ﺍﻟﻘﺎﻧﻮﻧﻴﲔ‪ (2003):‬ﺍﶈﺎﺳﺒﺔ ﺍ ﺳﺎﺳﻴﺔ ﻭﺇﻋﺪﺍﺩ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺎﻟﻴﺔ‪ .‬ﺍ ﻄﺎﺑﻊ ﺍ ﺮﻛﺰﻳﺔ‪.‬‬
‫ﻋﻤﺎ ‪ .‬ﺍﻷﺭﺩ ‪.‬‬
‫‪ .12‬ﺍ ﻤﻊ ﺍﻟﻌﺮ ﻟﻠﻤ ﺎ ﺒﲔ ﺍﻟﻘﺎﻧﻮﻧﻴﲔ‪ (2003):‬ﺎﺭﺳﺔ ﺍﶈﺎﺳﺒﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺘﻘﺪﻣﺔ‪ .‬ﻣﻄﺎﺑﻊ ﺍﻟﺸﻤ ‪ .‬ﻋﻤﺎ‬
‫ﺍﻷﺭﺩ ‪.‬‬
‫‪ .13‬ﺣ ﲔ ﺍﻟﻘﺎ ﻲ ﻭﻣ ﻣﻮ ﲪﺪﺍ ‪ (2001):‬ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ ‪.‬ﺍﻟﺪﺍﺭ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ﻭﺩﺍﺭ ﺍﻟﺜﻘﺎﻓﺔ‬
‫ﺍﻷﺭﺩ ‪.‬‬ ‫ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ‬
‫‪ .14‬ﺣﻜﻤﺔ ﺃﲪﺪ ﺍﻟﺮﺍﻭﻱ‪ (1999):‬ﺗﻨﻈﻴ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺍ ﻨﻈﻤﺔ ‪ :‬ﻧﻈﺮﻳﺔ ﻣﻊ ﺍﻟﺪﺭﺍ ﺔ ﺍﻟﺘﻄﺒﻴﻘﻴﺔ‪ .‬ﺩﺍﺭ ﺍﻟﺜﻘﺎﻓﺔ‬
‫ﺍﻷﺭﺩ ‪.‬‬ ‫ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ‬

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‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﺇﻋﺪﺍﺩ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻟﻠﺒﻨﻮ ‪ .‬ﺍﻷﻛﺎﺩ ﻴﺔ‬ ‫‪ .15‬ﺧﺎﻟﺪ ﺃﻣﲔ ﻋﺒﺪ ﺍﷲ‪ (2005):‬ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻌﺮ‬
‫ﺍﻷﺭﺩ ‪.‬‬ ‫ﺍﻟﻌﺮﺑﻴﺔ ﻟﻠﻌﻠﻮ ﺍ ﺎﻟﻴﺔ ﻭﺍ ﺼﺮﻓﻴﺔ‪ .‬ﻋﻤﺎ‬
‫‪ .16‬ﺧﻠﻴﻞ ﺍﻟﺸﻤﺎ ‪(1991):‬ﻣﺒﺎﺩ ﺍ ﺩﺍﺭﺓ‪ .1 .‬ﻣﻄﺎﺑﻊ ﺍ ﻠﻮﺩ‪ .‬ﺑ ﺪﺍﺩ ‪.‬‬
‫ﺃﲪﺪ ﺣﺎﻣﺪ ﺣ ﺎ ‪ .‬ﺩﺍﺭ‬ ‫‪ .17‬ﺩﻭﺍﻧﺎﻟﺪ ﻛﻴ ﻮ ﻭﺟﲑﻱ ﲜﺎﻧﺖ‪ (2005):‬ﺍ ﺎ ﺒﺔ ﺍ ﺘﻮ ﻄﺔ ﺍﳉﺰﺀ ﺍﻷﻭﻝ‪ .‬ﺗﻌﺮﻳ‬
‫ﺍ ﻤﻠﻜﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟ ﻌﻮﺩﻳﺔ ‪.‬‬ ‫ﺍ ﺮﻳ ﻟﻠﻨﺸﺮ‪ .‬ﺍﻟﺮﻳﺎ‬
‫ﻣﺪﺧﻞ ﻟﻨﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ‪ .1 .‬ﺍﻟﺪﺍﺭ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ‬ ‫‪ .18‬ﺭ ﻮﺍ ﺣﻠﻮﺓ ﺣﻨﺎ ‪ (2003):‬ﺗﻄﻮﺭ ﺍﻟ ﻜﺮ ﺍ ﺎ‬
‫ﺍﻷﺭﺩ ‪.‬‬ ‫ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ﺩﺍﺭ ﺍﻟﺜﻘﺎﻓﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ‬
‫ﻧﻈﺮﻳﺔ‬ ‫ﺍ ﻌﺎﺻﺮ ﻣﻦ ﺍ ﺒﺎﺩ ﺇﱃ ﺍ ﻌﺎﻳﲑ ‪ :‬ﺩﺭﺍ ﺔ ﻣﻌﻤﻘﺔ‬ ‫ﺍ ﺎ‬ ‫‪ .19‬ﺭ ﻮﺍ ﺣﻠﻮﺓ ﺣﻨﺎ ‪ (2001):‬ﺍﻟﻨﻤﻮ‬
‫ﺍ ﺎ ﺒﺔ‪ .1 .‬ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ‪.‬ﻋﻤﺎ ‪.‬ﺍﻷﺭﺩ ‪.‬‬
‫ﺍ ﺩﺍﺭﻳﺔ ‪ . 1 .‬ﺩﺍﺭ ﺍ ﺮﻳ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ‪.‬ﺍﻟﺮﻳﺎ ‪.‬‬ ‫ﻨﻴﺔ‪ (1998):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﻠﻴ ﺇﺑﺮﺍﻫﻴ ﺍ‬ ‫‪.20‬‬
‫ﻴﻤﻜﻦ‪ (2002):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ .‬ﻣ ﺎﻫﻴ ﻭﺗﻄﺒﻴﻘﺎ‬ ‫‪ .21‬ﺘﻴ ﻦ ﺃ‪.‬ﻣﻮ ﻜﻮ ﻣﺎﺭ‬
‫‪.‬ﺗﺮﲨﺔ ﻛﻤﺎﻝ ﺍﻟﺪﻳﻦ ﻌﻴﺪ ﻭ ﺧﺮﻭ ‪ .‬ﺩﺍﺭ ﺍ ﺮﻳ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ‪.‬ﺍﻟﺮﻳﺎ ‪.‬‬
‫ﺍﻷﺻﻮﻝ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺗﻄﺒﻴﻘﺎ ﺎ‪ .‬ﺩﺍﺭ ﺪ‬ ‫ﺩﺭﺍ ﺔ ﻣﻌﺎﺻﺮﺓ‬ ‫‪ (1998):‬ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺎ ﻭﺍ ﺎ‬ ‫‪ .22‬ﺻﺎﺩ ﺍ‬
‫ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪.‬‬
‫‪ .23‬ﻃﺎﺭ ﻋﺒﺪ ﺍﻟﻌﺎﻝ ﲪﺎﺩ‪ (2005):‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﺍ ﻜﻨﺪﺭﻳﺔ‪.‬‬
‫‪ .24‬ﻃﺎﺭ ﻋﺒﺪ ﺍﻟﻌﺎﻝ ﲪﺎﺩ‪ (2000):‬ﺩﻟﻴﻞ ﺍ ﺘﺜﻤﺮ ﺇﱃ ﺑﻮﺭﺻﺔ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ‪ .‬ﻛﻠﻴﺔ‬
‫‪.‬‬ ‫ﺍﻟﺘ ﺎﺭﺓ ﻋﲔ‬
‫ﺍ ﺎ ﺒﻴﺔ‪ .4 .‬ﺩﺍﺭ ﺍﻟ ﻜﺮ ﺍ ﻌﺎﺻﺮ ‪.‬ﺻﻨﻌﺎﺀ ‪.‬‬ ‫‪ .25‬ﻋﺒﺪ ﺍ ﻠﻚ ﺇ ﺎﻋﻴﻞ ﺣ ﺮ‪ (2004):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺩﺍﺭ‬ ‫‪.1‬‬ ‫‪ .26‬ﻋﺒﺪ ﺍ ﻠﻚ ﺇ ﺎﻋﻴﻞ ﺣ ﺮ‪ (1998):‬ﺍﺳﺘ ﺪﺍﻡ ﻟ ﺳﺎﻟﻴﺐ ﺍﻟ ﻤﻴﺔ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍ ﺩﺍﺭﻳﺔ‪.‬‬
‫ﺍﻟ ﻜﺮ ﺍ ﻌﺎﺻﺮ ﻟﻠﻄﺒﺎﻋﺔ ﻭﺍﻟﻨﺸﺮ ‪ .‬ﺻﻨﻌﺎﺀ‪.‬‬
‫ﺍﻟ ﻼ ﻞ ﻟﻠﻄﺒﺎﻋﺔ ﻭﺍﻟﻨﺸﺮ‪ .‬ﺍﻟﻜﻮﻳﺖ ‪.‬‬ ‫ﺍ‬ ‫‪.1‬‬ ‫‪ .27‬ﻋﺒﺎ ﻣﻬﺪﻱ ﺍﻟﺸﲑﺍﺯﻱ‪ (1990):‬ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ‪.‬‬
‫ﺍ ﺘﻤﻊ ﺍ ﻼﻣﻲ ‪ :‬ﺍﳉﺰﺀ ﺍﻷﻭﻝ ﺍ ﻃﺎﺭ ﺍﻟﺘﺎﺭ ﻲ‬ ‫‪ .28‬ﻋﺒﺪ ﺍ ﻠﻚ ﻋﻤﺮ ﺯﻳﺪ‪ (2002):‬ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ‬
‫ﻟﻠﻤ ﺎ ﺒﺔ‪. 1 .‬ﻋﻤﺎ ‪ .‬ﺍﻷﺭﺩ ‪.‬‬
‫ﺍ ﺎﻫﻴ‬ ‫‪ .29‬ﻋﺒﺪ ﺍﻟﻮﻫﺎﺏ ﻧﺼﺮ ﻋﻠﻲ‪ (2004):‬ﻣﺒﺎﺩ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ ﻭﻓﻘﺎ ﻟﻠﻤﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ ﺍﳉﺰﺀ ﺍﻷﻭﻝ‬
‫ﻜﻨﺪﺭﻳﺔ‪.‬‬ ‫ﺍﻷ ﺎ ﻴﺔ ﻭﺍﻟﺪﻭﺭﺓ ﺍ ﺎ ﺒﻴﺔ ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﺍ‬

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‫‪ .30‬ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ ‪ (2003):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺎ ﻮﺑﻴﺔ‪ .‬ﻣﻜﺘﺒﺔ ﺩﺍﺭ ﺍﻟﺜﻘﺎﻓﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪.‬‬
‫ﺍﻷﺭﺩ ‪.‬‬ ‫ﻋﻤﺎ‬
‫ﺍ ﺎ ﺒﻴﺔ‪ .1 .‬ﺍ ﺻﺪﺍﺭ ﺍﻟﺜﺎﱐ‪ .‬ﺩﺍﺭ‬ ‫‪ .31‬ﻋﺒﺪ ﺍﻟﺮﺯﺍ ﳏﻤﺪ ﻗﺎ ‪ (2006):‬ﲢﻠﻴﻞ ﻭﺗﺼﻤﻴ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻷﺭﺩ ‪.‬‬ ‫ﺍﻟﺜﻘﺎﻓﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ‬
‫‪.‬ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ‬ ‫‪1‬‬ ‫ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ‪.‬‬ ‫‪ .32‬ﻋﺒﺪ ﺍﻟ ﺘﺎﺭ ﺃﻟﻜﺒ ﻲ‪ (2003):‬ﺍﻟﺘﻜﺎﻣﻞ‬
‫ﺍﻷﺭﺩ ‪.‬‬
‫‪ .33‬ﻋﺒﺪ ﺍ ﻲ ﻣﺮﻋﻲ ﻭﻋﻄﻴﺔ ﻋﺒﺪ ﺍ ﻲ ﻣﺮﻋﻲ‪ (1997):‬ﺍ ﺎ ﺒﺔ ﺍ ﺩﺍﺭﻳﺔ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪.‬‬
‫ﺍ ﻜﻨﺪﺭﻳﺔ ﻣﺼﺮ‪.‬‬
‫ﺔ ﺷﺒﺎﺏ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪ .‬ﻣ‬ ‫ﺍﻟﻌﻤﻠﻴﺎ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻭﲝﻮ‬ ‫‪ .34‬ﻋﺒﺪ ﺍ ﻲ ﻣﺮﻋﻲ‪ (1993):‬ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻜﻨﺪﺭﻳﺔ‪.‬‬ ‫ﺍﳉﺎﻣﻌﺔ‪ .‬ﺍ‬
‫ﺍ ﺎ ﺒﻴﺔ‪ .‬ﺩﺍﺭ ﺍﻟﻨﻬ ﺔ ﻟﻠﻄﺒﺎﻋﺔ ﻭﺍﻟﻨﺸﺮ‬ ‫ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ‬ ‫‪ .35‬ﻋﺼ ﺖ ﻴﺪ ﺍﲪﺪ ﻋﺎﺷﻮﺭ ‪ (1996):‬ﺩﺭﺍ ﺎ‬
‫‪.‬ﺑﲑﻭ ‪.‬‬
‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻭﺍﻷﺻﻮﻝ‪ .‬ﺍﻟﻮﺭﺍ ﻟﻠﻨﺸﺮ‬ ‫‪ .36‬ﻓﺪﺍ ﺍﻟ ﺪﺍ ‪ (2002):‬ﺍ ﺎ ﺒﺔ ﺍ ﺘﻮ ﻄﺔ ﻧﻈﺮﻳﺔ ﻭﺍﻟﺘﻄﺒﻴ‬
‫ﺍﻷﺭﺩ ‪.‬‬ ‫ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ‬
‫ﺍ ﻟﻜﺘﺮﻭﱐ‪ .‬ﺩﺍﺭ ﺍﻟﻨﻬ ﺔ ﺍﻟﻌﺮﺑﻴﺔ ﻟﻠﻨﺸﺮ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻭﺍ ﺎ‬ ‫‪ .37‬ﻣﻨﲑ ﳏﻤﺪ ﺎ ‪ (1980):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﺍﻟﻘﺎﻫﺮﺓ‪.‬‬
‫ﺟﺎﻣﻌﺔ ﺍ ﻠﻚ ﻌﻮﺩ‪.‬‬ ‫‪ .38‬ﳏﻤﻮﺩ ﺇﺑﺮﺍﻫﻴ ﻋﺒﺪ ﺍﻟ ﻼ ﺗﺮﻛﻲ‪ (1993):‬ﲢﻠﻴﻞ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ‪.‬ﺷ ﻭ ﺍ ﻜﺎﺗ‬
‫ﺍﻟﺮﻳﺎ ‪ .‬ﺍ ﻤﻠﻜﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟ ﻌﻮﺩﻳﺔ‪.‬‬
‫ﺍ ﺎ ﺒﻴﺔ‪ .3 .‬ﻣﻄﺎﺑﻊ ﺍﻟﺮﺍﺷﺪ‬ ‫‪ .39‬ﳏﻤﻮﺩ ﻋﺒﺪ ﺍ ﻠﻴ ﺍ ﻼﻳﻠﻴﺔ‪ (2004):‬ﺍﻟﺘ ﻠﻴﻞ ﺍ ﺎ ﺑﺎ ﺘ ﺪﺍ ﺍﻟﺒﻴﺎﻧﺎ‬
‫ﺍﻷﺭﺩ ‪.‬‬ ‫ﺍﻟﺘ ﺎﺭﻳﺔ‪ .‬ﻋﻤﺎ‬
‫ﺍ ﺎ ﺒﻴﺔ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ‬ ‫ﻭﺇ ﺎﻋﻴﻞ ﲨﻌﺔ ‪ (1993):‬ﲢﻠﻴﻞ ﻭﺗﺼﻤﻴ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ‬ ‫‪ .40‬ﳏﻤﺪ ﲑ ﺍﻟﺼﺒﺎ‬
‫ﺍ ﻜﻨﺪﺭﻳﺔ ﻣﺼﺮ‪.‬‬
‫ﺍﻟ ﻼ ﻞ‪ .‬ﺍﻟﻜﻮﻳﺖ‪ .‬ﺍ ﻠﺪ‬ ‫ﺍﻟﻌﺪ ‪ (1986):‬ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ ‪ .‬ﺍ‬ ‫ﻋﻮ‬ ‫‪ .41‬ﳏﻤﺪ ﺍﲪﺪ ﺍﻟﻌﻈﻤﺔ ﻭﻳﻮ‬
‫ﺍﻟﺜﺎﱐ‪.‬‬
‫‪ .42‬ﳏﻤﺪ ﻣ ﻳﺪ ﺍﻟ ﻞ ﻭﻋﺒﺪ ﺍﻟﻨﺎﺻﺮ ﻧﻮﺭ‪ (2002):‬ﺍ ﺎ ﺒﺔ ﺍ ﺩﺍﺭﻳﺔ ‪ .1 .‬ﺩﺍﺭ ﺍ ﲑﺓ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ﻭﺍﻟﻄﺒﺎﻋﺔ‪.‬‬
‫ﺍﻷﺭﺩ ‪.‬‬ ‫ﻋﻤﺎ‬

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‫ﺍ ﺎ ﺒﻴﺔ‪ .‬ﻣﻜﺘﺒﺔ‬ ‫‪ .43‬ﳏﻤﺪ ﺍﻟ ﻴﻮﻣﻲ ﳏﻤﺪ ﻭﺃﲪﺪ ﺣ ﲔ ﺣ ﲔ‪ (1999):‬ﺗﺼﻤﻴ ﻭﺗﺸ ﻴﻞ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ‬

‫ﻜﻨﺪﺭﻳﺔ ﻣﺼﺮ‪.‬‬ ‫ﻭﻣﻄﺒﻌﺔ ﺍ ﺷﻌﺎ ‪ .‬ﺍ‬
‫ﻭﺍﻟﺘ ﻠﻴﻞ‪.‬‬ ‫ﺍ ﻓﺼﺎ ﺍ ﺎ‬ ‫‪ .44‬ﳏﻤﺪ ﻋﻄﻴﺔ ﻣﻄﺮ‪ (1993)):‬ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ ﺍﻟﺪﻭﺭﺓ ﺍ ﺎ ﺒﻴﺔ ﻭﻣﺸﺎﻛﻞ ﺍﻟﻘﻴﺎ‬
‫ﺍﻷﺭﺩ ‪.‬‬ ‫ﺩﺍﺭ ﺣﻨﲔ ﻟﻠﻨﺸﺮ‪ .‬ﻋﻤﺎ‬
‫ﻭﺍ ﻃﺎﺭ ﺍﻟ ﻜﺮﻱ ﻭﺗﻄﺒﻴﻘﺎﺗﻪ‬ ‫‪ .45‬ﳏﻤﺪ ﻋﻄﻴﺔ ﻣﻄﺮ ﻭ ﺧﺮﻭ ‪ (1996):‬ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ ﻭﺍﻗﺘﺼﺎﺩ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻷﺭﺩ ‪.‬‬ ‫ﺍﻟﻌﻠﻤﻴﺔ‪ .‬ﺩﺍﺭ ﺣﻨﲔ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ‬
‫ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ ﻭﺍ ﻌﺎﻳﲑ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﺍ ﻜﺘﺒﺔ ﺍ ﺼﺮﻳﺔ‪ .‬ﺟﺎﻣﻌﺔ ﺍ ﻨﺼﻮﺭﺓ‬ ‫‪ .46‬ﳏﻤﺪ ﺍﻟ ﻴﺪ ﺍﻟﻨﺎ ﻲ‪ (2002):‬ﺩﺭﺍ ﺔ‬
‫ﻣﺼﺮ‪.‬‬
‫ﺍﻟﻌﺮﺑﻴﺔ‬ ‫‪ .47‬ﳏﻤﺪ ﺍﻟ ﻴﺪ ﺍﻟﻨﺎ ﻲ‪ (1989):‬ﺩﺭﺍ ﺔ ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ‪.1 .‬ﺩﺍﺭ ﺍﻟ ﻜﺮ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﺍ ﻣﺎﺭﺍ‬
‫ﺍ ﺘ ﺪﺓ ‪.‬‬
‫ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ‪ .1 .‬ﺩﺍﺭ ﻭﺍﺋﻞ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ‬ ‫‪ .48‬ﻛﻤﺎﻝ ﻋﺒﺪ ﺍﻟﻌﺰﻳﺰ ﺍﻟﻨﻘﻴ ‪ (2004):‬ﻣﻘﺪﻣﺔ‬
‫ﺍﻷﺭﺩ ‪.‬‬
‫‪ .49‬ﻛﻤﺎﻝ ﺍﻟ ﻴﺪ ﺮﻳ ‪.‬ﻭﻓﺎﺩﻳﻪ ﳏﻤﺪ ﺣ ﺎﺯﻱ‪ (1990):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺩﺍﺭﻳﺔ ‪ :‬ﻣﺪﺧﻞ ﺇﺩﺍﺭﻱ‪ .1 .‬ﻣﻜﺘﺒﺔ‬
‫ﻭﻣﻄﺒﻌﺔ ﺍ ﺷﻌﺎ ‪ .‬ﻣﺼﺮ‪.‬‬
‫ﺍﻷﺭﺩ ‪.‬‬ ‫‪ .50‬ﻧﺎﺟﻲ ﺷﻮﻗﻲ ﺟﻮﺍﺩ‪ (2000):‬ﺇﺩﺍﺭﺓ ﺍﻷﻋﻤﺎﻝ ﻣﻨﻈﻮﺭ ﻛﻠﻲ‪ .‬ﻣﻄﺎﺑﻊ ﺍ ﺎﻣﺪ‪ .‬ﻋﻤﺎ‬
‫ﻋﻠﻴﻬﺎ ﻭﺍ ﻘﺒﻮﻟﺔ ﻗﺒﻮﻻ ﻋﺎﻣﺎ‪ .‬ﺩﺍﺭ‬ ‫‪ (1995):‬ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻭﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ‬ ‫‪ .51‬ﻧﻌﻴ ﺣ ﲔ ﺩ‬
‫ﺍﻷﺭﺩ ‪.‬‬ ‫ﺍ ﻄﺒﻮﻋﺎ ﻟﻠﻨﺸﺮ ﻭﺩﺍﺋﺮﺓ ﺍ ﻜﺎﺗ ﺍﻟﻮﻃﻨﻴﺔ‪ .‬ﻋﻤﺎ‬
‫ﻜﻨﺪﺭﻳﺔ‪.‬‬ ‫‪ .52‬ﻫﻨﺪﺭﻛ ﻦ‪ (2005):‬ﺍﻟﻨﻈﺮﻳﺔ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﺗﺮﲨﺔ ﻛﻤﺎﻝ ﺧﻠﻴ ﺔ ﺃﺑﻮ ﺯﻳﺪ‪ .‬ﺍ ﻜﺘﺒﺔ ﺍﳉﺎﻣﻌﻴﺔ ﺍ ﺪﻳﺜﺔ‪ .‬ﺍ‬
‫ﻜﻨﺪﺭﻳﺔ‪.‬‬ ‫‪ .53‬ﻫﺎﺷ ﺃﲪﺪ ﻋﻄﻴﺔ‪ (2000):‬ﻣﺪﺧﻞ ﺇﱃ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ‪ .‬ﺍ‬
‫‪ .54‬ﻫﻨ ﺮ ﻣﺎﺗﻮﻟﻴ ‪ (2003):‬ﺍ ﺎ ﺒﺔ ﺍ ﺩﺍﺭﻳﺔ‪ .‬ﺗﺮﲨﺔ ﺃﲪﺪ ﺣﺎﻣﺪ ﺣ ﺎ ‪ .‬ﺩﺍﺭ ﺍﻟﻨﺸﺮ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪.‬ﺍﻻﺭﺩ ‪.‬‬
‫‪ .55‬ﻳﺎ ﺮ ﺻﺎﺩ ﻣﻄﻴﻊ ﻭ ﺧﺮﻭ ‪ (2007):‬ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ‪ .1 .‬ﻣﻜﺘﺒﺔ ﺍ ﺘﻤﻊ ﺍﻟﻌﺮ ﻟﻠﻨﺸﺮ‪ .‬ﻋﻤﺎ‬
‫ﺍﻷﺭﺩ ‪.‬‬
‫ﺔ ﺍﻟﻮﺭﺍ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪.‬‬ ‫ﳏﻤﻮﺩ ﺟﺮﻋﻮ ‪ (2001):‬ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ‪ .‬ﻣ‬ ‫‪ .56‬ﻳﻮ‬
‫ﳏﻤﺪ ﺃﺑﻮ ﻃﺎﻟ ‪ (2005):‬ﻧﻈﺮﻳﺔ ﺍ ﺎ ﺒﺔ ﻭﺍ ﻌﺎﻳﲑ ﺍ ﺎ ﺒﻴﺔ‪ .‬ﻣﺼﺮ‪.‬‬ ‫‪.57‬‬

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‫‪ -/‬ﺍﻟــﺪﻭﺭﻳﺎﺕ‪:‬‬

‫ﺍ ﺩﺍﺭﻳﺔ ﻭﺗﻨﻤﻴﺔ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺎﺑﺎ‬ ‫ﺍ‬ ‫‪ .1‬ﺃﲪﺪ ﳏﻤﺪ ﺯﻧﻴﻞ ﺧﻮﺭﻱ‪ (2006):‬ﺩﻭﺭ ﺍ ﺎ ﺒﲔ ﻭﻣﺮﺍﻗ‬
‫ﺍﻟﻌﺮﺑﻴﺔ ‪.‬‬ ‫ﺍ ﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ‪ .‬ﺍ ﻨﻈﻤﺔ ﺍﻟﻌﺮﺑﻴﺔ ﻟﻠﺘﻨﻤﻴﺔ ﺍ ﺩﺍﺭﻳﺔ ﺍﻟﻘﺎﻫﺮﺓ ﻣﺼﺮ ﻭﺍﻟﺸﺎﺭﻗﺔ ﺍ ﻣﺎﺭﺍ‬
‫ﺑﻮﺭﺻﺔ ﺍﻷﻭﺭﺍ‬ ‫ﺍﻟﺘﻨﺒ ﺑ ﻌﺎﺭ ﺍﻷ ﻬ‬ ‫‪ .2‬ﺧﻠﻴﻞ ﺃﺑﻮ ﺣﺸﻴ ‪ (2002):‬ﺩﻭﺭ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻨﺸﻮﺭﺓ‬
‫ﺍ ﺎﻟﻴﺔ ﺩﺭﺍ ﺔ ﺗﻄﺒﻴﻘﻴﺔ‪ .‬ﻠﺔ ﺍﻟﺒﺼﺎﺋﺮ ﺍ ﻠﺪ ﺍﻟ ﺎﺑﻊ ﺍﻟﻌﺪﺩ ﺍﻟﺜﺎﱐ ﺟﺎﻣﻌﺔ ﺍﻟﺒﺘﺮﺍﺀ ﺍﻷﺭﺩ ‪.‬‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﺍ ﻠﺘﻘ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻟﺘﺮﺷﻴﺪ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺧﻮﺟﺔ ﺍﻟﻄﻴ ‪ (2007):‬ﻣ ﺎﻫﻴ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬ ‫‪ .3‬ﺷﺎﺭ‬
‫‪ 22-21‬ﻧﻮﻓﻤ‬ ‫ﻮﺀ ﺍﻟﺘ ﻮﻝ ﺎ ﺒﲔ ﺍﻟﺪﻭﻝ‬ ‫ﺔ ﻋﻠ‬ ‫ﺘ ﺪﺍ ﺍﻷﻟ ﻴﺔ ﺍﻟﺜﺎﻟﺜﺔ ﻭﺩﻭﺭ ﺍ‬ ‫ﺍﻟﻮﻃ ﺍﻷﻭﻝ‬
‫‪ 2007‬ﺑﻜﻠﻴﺔ ﺍﻟﻌﻠﻮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻋﻠﻮ ﺍﻟﺘ ﻴﲑ ﺟﺎﻣﻌﺔ ﺑ ﺟﻲ ﺘﺎﺭ ﻋﻨﺎﺑﺔ ﺍﳉﺰﺍﺋﺮ ‪.‬‬
‫ﻣﺸﻜﻼ‬ ‫‪ .4‬ﺻﻼ ﺯﻳﻦ ﺍﻟﺪﻳﻦ‪ (1994):‬ﻮ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ ﺍ ﺼﺮﻳﺔ ﻭﺩﻭﺭﻫﺎ ﺍﻟﺘﻨﻤﻮﻱ ﺍ ﻨﺸﻮﺩ‪ .‬ﺩﺭﺍ ﺔ ﻟﺒﻌ‬
‫ﺮ ﺍﻟﻌﻠﻤﻲ ﺍﻟﺜﺎﻣﻦ ﻋﺸﺮ ﻟﻼﻗﺘﺼﺎﺩﻳﲔ ﺍ ﺼﺮﻳﲔ ﺍﻟﻘﺎﻫﺮﺓ‪.‬‬ ‫ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ ﻭﺍﻟﻄﻠ ﻋﻠﻴﻬﺎ‪ .‬ﺍ‬ ‫ﻋﺮ‬
‫ﺍﻟﺒﻴﺎﻧﺎ‬ ‫ﻋﻠ ﻣﻼﺋﻤﺔ ﻭﻣﻮ ﻮﻗﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫‪ .5‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ‪ (2005):‬ﺃ ﺮ ﺍﻟﺘ‬
‫ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﻴﻤﻨﻴﺔ‪ .‬ﺍ ﻠﺔ ﺍﻟﻌﺮﺑﻴﺔ ﻟﻠﻤ ﺎ ﺒﲔ ﺍ ﻠﺪ ﺍﻟﺜﺎﱐ ﺍﻟﻌﺪﺩ ﺍﻷﻭﻝ ‪.‬‬ ‫ﺍ ﺎﻟﻴﺔ ﺩﺭﺍ ﺔ ﻣﻴﺪﺍﻧﻴﺔ ﻋﻠ ﺍﻟﺸﺮﻛﺎ‬
‫ﺍﻟﺸ ﺎ ‪ (2005):‬ﺗﻜﻨﻮﻟﻮﺟﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﻭﺃ ﺮﻫﺎ ﻋﻠ ﺍﻟﻌﻤﻠﻴﺔ ﺍ ﺎ ﺒﻴﺔ‪.‬‬ ‫‪ .6‬ﻋﺒﺪ ﺍﻟﻨﺎﺻﺮ ﲪﺪﺍ ﻭﻋﺒﺪ ﺍﻟﺮﺯﺍ ﻗﺎ‬
‫ﻟﻠﻌﺪﺩ ﺍﻷﻭﻝ ﺍﻷﺭﺩ ‪.‬‬ ‫ﻠﺔ ﺍﻟﺮﺍﺑﻄﺔ ﺍ ﻠﺪ ﺍ ﺎﻣ‬
‫ﺍ ﺮﺍﺟﻊ ﺍ ﺎﺭﺟﻲ‬ ‫ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻭﻣﻮﻗ‬ ‫ﳏﻤﺪ ﻧﺪﺍﺀ ﺍﻟﺪﻳﻦ ﻬﺑ ﺖ‪ (1986):‬ﺍ ﻓﺼﺎ ﺍ ﺎ‬ ‫‪ .7‬ﻣﺼﻄ‬
‫ﺍ ﻤﻠﻜﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟ ﻌﻮﺩﻳﺔ ﻣﺮﻛﺰ‬ ‫ﻣﻨﻬﺎ‪ .‬ﺩﺭﺍ ﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻟﻠﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻭﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟ ﻨﻮﻳﺔ ﻟﻠﺸﺮﻛﺎ ﺍ ﺎ ﺔ‬
‫ﺍﻟﻨﺸﺮ ﺍﻟﻌﺎ ﻲ‪ .‬ﺟﺎﻣﻌﺔ ﺍ ﻠﻚ ﻋﺒﺪ ﺍﻟﻌﺰﻳﺰ‪ .‬ﺟﺪﺓ‪.‬‬
‫ﺍ ﻠﺔ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻷ ﺮﺍ‬ ‫ﲔ ﺟﻮﺩﺓ ﺍ ﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺒﺎﺯ‪ (1990):‬ﻣﺪﺧﻞ ﻣﻘﺘﺮ ﻟﺘ‬ ‫‪ .8‬ﻣﺼﻄ‬
‫ﺍﻟﻘﺎﻫﺮﺓ ﻣﺼﺮ‪.‬‬ ‫ﻟﻼﻗﺘﺼﺎﺩ ﻭﺍﻟﺘ ﺎﺭﺓ ﺟﺎﻣﻌﺔ ﻋﲔ‬
‫ﻮﺀ ﻧﻈﺮﻳﺔ ﺍ ﻮﺍﻓ ﺍﻟﺘﻄﺒﻴﻘﻴﺔ‪ .‬ﻠﺔ ﺍ ﺎ ﺒﺔ ﺍ ﺩﺍﺭﻳﺔ‬ ‫‪ (1985):‬ﺍ ﺎ ﺒﺔ ﺍ ﺩﺍﺭﻳﺔ‬ ‫‪ .9‬ﳏﻤﺪ ﳏﻤﺪ ﺧﲑﻱ ﻳﻮ‬
‫ﻟﻠﺘ ﻣﲔ ﺍ ﻠﺪ ‪ 24‬ﺍﻟﻌﺪﺩ ‪ 32‬ﻛﻠﻴﺔ ﺍﻟﺘ ﺎﺭﺓ ﺟﺎﻣﻌﺔ ﺍﻟﻘﺎﻫﺮﺓ ﻣﺺ‪.‬‬
‫ﻮ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ‬ ‫‪ .10‬ﳏﻤﺪ ﺟ ﺍ ﺇﺑﺮﺍﻫﻴ ﻧﺪﺍﺀ‪ (1997):‬ﺃ ﺮ ﺍﻟﻘﻮﺍﺋ ﺍ ﺎﻟﻴﺔ ﻋﻠ ﺃ ﻌﺎﺭ ﺍﻷ ﻬ‬
‫‪.‬‬ ‫‪ .‬ﺍﻟﻌﺪﺩ ﺍﻷﻭﻝ‪ .‬ﺟﺎﻣﻌﺔ ﻋﲔ‬ ‫ﲨﻬﻮﺭﻳﺔ ﻣﺼﺮ ﺍﻟﻌﺮﺑﻴﺔ ﺩﺭﺍ ﺔ ﺗﻄﺒﻴﻘﻲ‪ .‬ﻠﺔ ﺍﻟ ﻜﺮ ﺍ ﺎ‬
‫ﺍﻟﻌﺮﺑﻴﺔ‬ ‫ﺍ ﻨﻈﻤﺎ‬ ‫ﺍﳉﻮﺩﺓ ﺍﻟﺸﺎﻣﻠﺔ ﺃﻭ ﺍﻣﻜﺎﻧﻴﺔ ﺗﻄﺒﻴﻘﻬﺎ‬ ‫‪ .11‬ﻧﺰﺍﺭ ﻋﺒﺪ ﺍ ﻤﻴﺪ ﺍﻟﺒﺎﺭﻭﻱ‪ (2000):‬ﻣ ﺘﻠﺰﻣﺎ‬
‫ﺭ ﻳﺔ ﻣ ﺘﻘﺒﻠﻴﺔ‪ .‬ﻠﺔ ﺍ ﻨﺼﻮﺭﺓ ﺍ ﻠﺪ ﺍﻷﻭﻝ ﺍﻟﻌﺪﺩ ﺍﻷﻭﻝ ﺟﺎﻣﻌﺔ ﺍ ﻨﺼﻮﺭﺓ‪ .‬ﺑ ﺪﺍﺩ ﺍﻟﻌﺮﺍ ‪.‬‬

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‫ﺍﻻ ﺘﺜﻤﺎﺭ‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻭﻫﺪﻱ ﻛ ﺎﻳﺘﻬﺎ ﺪﻣﺔ ﻗﺮﺍﺭﺍ‬ ‫‪ .12‬ﻭﺍﺋﻞ ﺇﺑﺮﺍﻫﻴ ﺍﻟﺮﺍﺷﺪ‪ (1996):‬ﺃ ﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ ﺩﺭﺍ ﺔ ﲢﻠﻴﻠﻴﺔ ﻟ ﻮ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ ﺑﺪﻭﻟﺔ ﺍﻟﻜﻮﻳﺖ‪ .‬ﺍ ﻠﺔ ﺍﻟﻌﺮﺑﻴﺔ ﻟﻠﻤ ﺎ ﺒﺔ ﺍ ﻠﺪ ﺍﻟﺜﺎﻟ‬
‫ﺍﻟﻌﺪﺩ ﺍﻷﻭﻝ‪.‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻟﻠﺸﺮﻛﺎ‬ ‫ﺗﻮﺍﻓﺮﻫﺎ‬ ‫ﻭﻣﺪ‬ ‫‪ .13‬ﻳﺎ ﲔ ﺃﲪﺪ ﺍﻟﻌﻴ ‪ (1997):‬ﺃ ﻴﺔ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﻭﺍﻟﺪﺭﺍ ﺎ ‪ .‬ﻠ ﻠﺔ ﺍﻟﻌﻠﻮ‬ ‫ﻮ ﻋﻤﺎ ﺍ ﺎ ‪ .‬ﻣ ﻧﻪ ﻟﻠﺒ ﻮ‬ ‫ﺍﻷﺭﺩ ﻟﻠﻤ ﺘﺜﻤﺮﻳﻦ‬ ‫ﺍ ﺎ ﺔ‬
‫ﺍﻟﻌﺪﺩ ﺍﻟﺜﺎﱐ ﺟﺎﻣﻌﺔ ﻣ ﻧﺔ‪ .‬ﻋﻤﺎ ﺍﻷﺭﺩ ‪.‬‬ ‫ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍ ﻠﺪ ﺍﻟ ﺎﺩ‬
‫ﺗﺮﺷﻴﺪ ﻗﺮﺍﺭ ﺍﻻ ﺘﺜﻤﺎﺭ‬ ‫ﻮ ﺍﻷﻭﺭﺍ ﺍ ﺎﻟﻴﺔ‬ ‫ﺯﻳﻮﺩ ﻭ ﺧﺮﻳﻦ ‪ (2007):‬ﺩﻭﺭ ﺍ ﻓﺼﺎ ﺍ ﺎ‬ ‫‪ .14‬ﻟﻄﻴ‬
‫‪ ,‬ﻠﺔ ﺟﺎﻣﻌﺔ ﺗﺸﺮﻳﻦ ﺍﻟﻌﻠﻮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍ ﻠﺪ )‪ (29‬ﺍﻟﻌﺪﺩ )‪. (1‬‬

‫ﺝ‪ /‬ﺍﻟـﺮﺳﺎﺋﻞ ﻭﺍﻻﻃـﺎﺭﻳ ﺍﳉـﺎﻣﻌﻴﺔ‪:‬‬

‫ﻣ ﺘ ﺪﻣﻲ ﺍﻟﻘﻮﺍﺋ‬ ‫ﺍﻻ ﺘ ﺎﺑﺔ ﻟﺘﻮﻗﻌﺎ‬ ‫ﺎﺑﺎ‬ ‫ﺍ‬ ‫ﻣ ﻞ‪ (2003):‬ﺩﻭﺭ ﻣﺮﺍﻗ‬ ‫‪ .1‬ﺇﺑﺮﺍﻫﻴ ﻋﺒﺪ ﺍﻟﻘﺪﻭ‬
‫ﺍ ﺎﻟﻴﺔ‪ .‬ﺭ ﺎﻟﺔ ﻣﺎﺟ ﺘﲑ ﲑ ﻣﻨﺸﻮﺭﺓ‪ .‬ﺟﺎﻣﻌﺔ ﺍ ﻮﺻﻮﻝ ﺍﻟﻌﺮﺍ ‪.‬‬
‫ﺍ ﺑﻼ ﻋﻦ ﺃﺩﺍﺀ ﺍﻟﻮﺣﺪﺍ‬ ‫‪ .2‬ﺃ ﺎﺀ ﻠﻤﺎ ﺯﻳﺪﺍ ﺍﳉﺒﻮﺭ ‪ (2002):‬ﻣﺪ ﻛ ﺎﺀﺓ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﺎﻟﻴﺔ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ‪.‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ ﲑ ﻣﻨﺸﻮﺭﺓ‪.‬ﺟﺎﻣﻌﺔ ﺑ ﺪﺍﺩ‪,‬ﺑ ﺪﺍﺩ‪.‬‬
‫ﺩﻭﺍﻭﻳﻦ‬ ‫ﺍ ﺩﺍﺭﻳﺔ‬ ‫ﻋﻤﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﻭﺃ ﺮﻫﺎ‬ ‫‪ .3‬ﺧﺎﻟﺪ ﺻﺎ ﻋﻠ ﺍﻟ ﻠﻄﺎ ‪ (2006):‬ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺑﺎﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ‪ .‬ﺭ ﺎﻟﺔ ﻣﺎﺟ ﺘﲑ ﲑ ﻣﻨﺸﻮﺭﺓ ﻛﻠﻴﺔ ﺍﻟﺘ ﺎﺭﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﺟﺎﻣﻌﺔ ﺻ ﺎﺀ ﺍﻟﻴﻤﻦ‪.‬‬ ‫ﺍﻟﻮﺯﺍﺭﺍ‬
‫ﻻﻋﺘﻤﺎﺩ ﻟﻠﺸﺮﻛﺎ ﺍ ﺎ ﺔ ﺍﻟﻴﻤﻨﻴﺔ ﻗﻴﺎ‬ ‫‪ .4‬ﺧﺎﻟﺪ ﻋﺒﺪ ﺍﻟﺮﲪﻦ ﺃﲪﺪ ﻋﻠﻲ‪ (2002):‬ﻣ ﺘﻮ ﺍ ﻓﺼﺎ ﺍ ﺎ‬
‫ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ ﺭ ﺎﻟﺔ ﻣﺎﺟ ﺘﲑ ﲑ‬ ‫ﺍ ﺎﻟﻴﺔ‬ ‫ﺇﻗﺎﻣﺔ ﻮ ﺍﻷﻭﺭﺍ‬ ‫ﻭﻣﺘﻄﻠﺒﺎ‬ ‫ﻭﺗﻄﻮﺭﻩ ﺎ ﻳﺘﻨﺎ‬
‫ﻣﻨﺸﻮﺭﺓ ﺟﺎﻣﻌﺔ ﺍ ﻮﺻﻞ ﺍﻟﻌﺮﺍ ‪.‬‬
‫ﻞ ﻋﺪ ﺍﻟﺘﻤﺎ ﻞ ﺃ ﻌﻠﻮﻣﺎﰐ‪ .‬ﺭ ﺎﻟﺔ ﻣﺎﺟ ﺘﲑ ﲑ‬ ‫ﺔ‬ ‫‪ .5‬ﻋﺎﺋﺸﺔ ﻃﺎ ﻴ ‪ (2005):‬ﺍﻟﺘﻘﻴﻴ ﺍ ﺎ ﻟﻠﻤ‬
‫– ﻄﻴ ‪ -‬ﺍﳉﺰﺍﺋﺮ‪.‬‬ ‫ﻣﻨﺸﻮﺭﺓ ﻛﻠﻴﺔ ﺍﻟﻌﻠﻮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻋﻠﻮ ﺍﻟﺘ ﻴﲑ ﺟﺎﻣﻌﺔ ﻓﺮﺣﺎ ﻋﺒﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻷ ﺮﺍ‬ ‫‪ .6‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ‪ (1995):‬ﺃ ﻴﺔ ﺍ ﻼﺋﻤﺔ ﻭﺍﻟﺜﻘﺔ‬
‫ﻭﺗﻘﻴﻴ ﺍﻷﺩﺍﺀ ﺭ ﺎﻟﺔ ﻣﺎﺟ ﺘﲑ ﲑ ﻣﻨﺸﻮﺭﺓ ﻛﻠﻴﺔ ﺍ ﺩﺍﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ ﺟﺎﻣﻌﺔ ﺍ ﺘﻨﺼﺮﺓ ‪ -‬ﺑ ﺪﺍﺩ‪ -‬ﺍﻟﻌﺮﺍ ‪.‬‬
‫ﻣﺪ ﺍ ﺘ ﺪﺍﻣﻬﺎ ﻭﻣﻼﺋﻤﺘﻬﺎ ﻟﻠﺘﻄﺒﻴ‬ ‫‪ .7‬ﻋﺒﺪ ﺍ ﻤﻴﺪ ﻣﺎﻧﻊ ﺍﻟﺼﻴ ‪ (1998):‬ﺍ ﻌﺎﻳﺮ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﺩﺭﺍ ﺔ‬
‫ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ‪ .‬ﺃﻃﺮﻭﺣﺔ ﺍﻟﺪﻛﺘﻮﺭﺍﻩ ﲑ ﻣﻨﺸﻮﺭﺓ ﻛﻠﻴﺔ ﺍ ﺩﺍﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ ﺟﺎﻣﻌﺔ ﺍ ﺘﻨﺼﺮﻩ ﺑ ﺪﺍﺩ‪.‬‬

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‫ﺍﻟﻴﻤﻦ‬ ‫‪ .8‬ﻋﺸﺎﻝ ﺍ ﻴﺜﻤﻲ ﳏﻤﺪ ﻋﺸﺎﻝ‪ (2004):‬ﺃ ﺮ ﺣﻮ ﺒﺔ ﻧﻈ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻋﻠ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ‬
‫ﺩﺭﺍ ﺔ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ ﻤﻮﻋﺔ ﺷﺮﻛﺎ ﻫﺎﺋﻞ ﻌﻴﺪ ﺃﻧﻌ ﻭﺷﺮﻛﺎﻩ ﺍ ﺪﻭﺩﺓ ﺑﺘﻌﺰ ﺭ ﺎﻟﺔ ﻣﺎﺟ ﺘﲑ ﲑ‬
‫‪.‬‬ ‫ﻣﻨﺸﻮﺭﺓ ﻛﻠﻴﺔ ﺍﻟﺪﺭﺍ ﺎ ﺍﻟﻌﻠﻴﺎ ﺍﻟ ﻮﺩﺍ‬
‫ﲔ ﺍ ﻄ ﺍﻟﻮﻃ ‪ .‬ﺃﻃﺮﻭﺣﺔ ﺍﻟﺪﻛﺘﻮﺭﺍﻩ ﺍﻟ ﲑ ﻣﻨﺸﻮﺭﺓ‪ .‬ﻛﻠﻴﺔ‬ ‫‪ .9‬ﻣﺼﻄ ﻲ ﻋﻘﺎﺭﻱ‪ (2005):‬ﻣ ﺎ ﺔ ﻋﻤﻠﻴﺔ ﻟﺘ‬
‫– ﻄﻴ ‪ -‬ﺍﳉﺰﺍﺋﺮ‪.‬‬ ‫ﺍﻟﻌﻠﻮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻋﻠﻮ ﺍﻟﺘ ﻴﲑ ﺟﺎﻣﻌﺔ ﻓﺮﺣﺎ ﻋﺒﺎ‬
‫ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﻴﻤﻨﻴﺔ‪ .‬ﺃﻃﺮﻭﺣﺔ‬ ‫‪ .10‬ﳏﻤﺪ ﻌﻴﺪ ﺍ ﺎ ‪ (2002):‬ﺇﻃﺎﺭ ﻣﻘﺘﺮ ﻟﻮ ﻊ ﻣﻌﺎﻳﲑ ﺍ ﺎ ﺒﺔ ﺍ ﺎﻟﻴﺔ‬
‫ﺍﻟﺪﻛﺘﻮﺭﺍﻩ ﺍﻟ ﲑ ﻣﻨﺸﻮﺭﺓ ﻛﻠﻴﺔ ﺍﻟﺘ ﺎﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ ﺟﺎﻣﻌﺔ ﺍ ﻜﻨﺪﺭﻳﺔ ﻣﺼﺮ‪.‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻋﻠ ﺃ ﻌﺎﺭ ﺍﻷ ﻬ ﺭ ﺎﻟﺔ‬ ‫‪ .11‬ﳏﻤﺪ ﻋﺒﺪ ﺍﷲ ﺍ ﻬﻨﺪﻱ‪ (2004):‬ﺃ ﺮ ﺍ ﻓﺼﺎ ﺍ ﺎ‬
‫‪.2004‬‬ ‫ﻣﺎﺟ ﺘﲑ ﲑ ﻣﻨﺸﻮﺭﺓ ﻛﻠﻴﺔ ﺍﻻﻗﺘﺼﺎﺩ ﻭﺍﻟﻌﻠﻮ ﺍ ﺩﺍﺭﻳﺔ ﺟﺎﻣﻌﺔ ﻝ ﺍﻟﺒﻴﺖ ﻋﻤﺎ ﺍﻷﺭﺩ‬
‫ﲔ ﺍ ﺘﻤﺮ )ﺍﻟﻜﺎﻳﺰ (‬ ‫ﺍ ﺎ ﺒﻴﺔ ﻷﻋﺘﻤﺎﺩ ﺃ ﻠﻮﺏ ﺍﻟﺘ‬ ‫‪ .12‬ﻋﻠﻲ ﺇﺑﺮﺍﻫﻴ ﺣ ﻦ ﺍﻟﻜﺒ ﻲ‪ (2004):‬ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍﻟﺼﻨﺎﻋﻴﺔ‪ .‬ﺭ ﺎﻟﺔ ﻣﺎﺟ ﺘﲑ ﲑ ﻣﻨﺸﻮﺭﺓ‪ .‬ﺟﺎﻣﻌﺔ ﺍ ﻮﺻﻞ ﺍﻟﻌﺮﺍ ‪.‬‬ ‫ﻟﻠﻤﻨﺸ‬

‫ﺛـﺎﻧﻴﺎ ‪ :‬ﺍﳌﺼـﺎﺩﺭ ﻭﺍﳌـﺮﺍﺟ ﺍ ﺟـﻨﺒﻴﺔ‪:‬‬

‫‪Fist : Book:‬‬
‫‪1. Ahmad Riahi –Belkaoui(2000) Accounting The ry‘4th Edition Business Press .‬‬
‫‪2. Hermanso Rrger, H. Edwerds James Don F Solomons:(1983) Accounting‬‬
‫‪Principles Business, Publications, Texes .‬‬

‫)‪3. Romney & Steinbart:(2003‬‬ ‫‪Accounting Informtion Sgstems, g th Edition‬‬

‫‪Prentice Hall, 2003.‬‬
‫‪4. Richardlewis, & Darid, Pendrill:(1991) Advanced Financial Accounting . .‬‬
‫‪5. Report, G. Murdic: (1980) Management Information Systems, Concepts and‬‬
‫‪Desigen, Nowyourk Prentice Hall .‬‬

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Second : Periodical:

1. Josebhw. Wilkinson, and Kneer(eds): (1987) Information Systems, For

Accounting and Management: Concepts Applications and Technolgy, Effect
Now Jarsey Englewood.
2. Pull M. Healx and Krishna: (1993) , G .Palepu the Effect Of Firms Financial
Disclosare Stcatcgies on Stock Prices, Accounting Horzons,1993.
3. Surendres Singhvi, and Harsha B . Desai: (1971) An Empirical Anelys of the
Guatty of Corporate Financial Disclosure The Accounting Review .

:‫ﺍﻻﻧﺘـﺮﻧﺖ‬
1. www . socpa .Org.salall /AndexHtm
2. WWW.socpa.org.sa
3. www.nopcc.org/content/tm2637.dos
4. www.sacla.orgacall/index.htm
5. www.nyose.org.

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 ‫ﺍﳉــﻤﻬﻮﺭﻳﺔ ﺍﳉــﺰﺍﺋﺮﻳﺔ ﺍﻟﺪﳝـﻘﺮﺍﻃﻴﺔ ﺍﻟﺸﻌـﺒﻴﺔ‬
‫ﻭﺯﺍﺭﺓ ﺍﻟﺘﻌﻠـﻴﻢ ﺍﻟﻌـﺎﱄ ﻭﺍﻟﺒـﺤﺚ ﺍﻟﻌﻠـﻤﻲ‬
‫ﺟـﺎﻣﻌﺔ ﺍﳊـﺎﺝ ﳋـﻀﺮ –ﺑﺎﺗﻨـﺔ‪-‬‬
‫ﻛﻠـﻴﺔ‪ :‬ﺍﻟﻌـﻠﻮﻡ ﺍ ﻗﺘﺼـﺎﺩﻳﺔ ﻭﻋﻠﻮﻡ ﺍﻟﺘﺴـﻴﲑ‬
‫ﻗـﺴﻢ‪ :‬ﺍﶈـﺎﺳﺒﺔ‬

‫ﻣﻠﺤ ﺭﻗﻢ)‪(1‬‬

‫ﺍﺳﺘﻤﺎﺭﺓ ﺍﺳﺘﺒﻴﺎﻥ‬
‫‪…………………………………………………………….. /‬ﺍﶈـﺘﺮﻡ‬ ‫ﺍ‬

‫ﲢـﻴﺔ ﻃﻴﺒﺔ ﻭﺑﻌﺪ‬

‫ﺍ ﺼﻮﻝ ﻋﻠ ﺃﺭﺍﺋﻜ ﻭﻣﻘﺘﺮﺣﺎﺗﻜ ﻓﻴﻤﺎ ﻳﺘ ﻤﻨﻪ ﻣﻦ ﳏ ﺎﻭﺭ‬ ‫ﻬﺑﺪ‬ ‫ﻳ ﺮ ﺍﻟﺒﺎﺣ ﺃ ﻳ ﻊ ﺑﲔ ﺃﻳﺪﻛ ﻫﺬﺍ ﺍﻻ ﺘﺒﻴﺎ‬
‫ﺍﻟﺘ ﺮ ﻟﻨﻴﻞ ﺩﺭﺟﺔ ﺍ ﺎﺟ ﺘﲑ ﻭﺍﻟ ﺬﻱ ﻤ ﻞ ﻋﻨ ﻮﺍ‬ ‫ﻻ ﺘﻴ ﺎﺀ ﺍﻟﺒﻴﺎﻧﺎ ﻭﺍ ﻌﻠﻮﻣﺎ ﺍ ﺘﻌﻠﻘﺔ ﺑﺎﳉﺎﻧ ﺍ ﻴﺪﺍﱐ ﻟﺒ‬
‫ﺧﺼﺎﺋﺺ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﻋﻤﻠﻴﺔ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ‪-‬ﺩﺭﺍﺳﺔ ﺣﺎﻟﺔ ﻣﺆﺳﺴﺔ ﺍﻗﺘﺼﺎﺩﻳﺔ ‪.-‬‬
‫ﺍﺧﺘﻴﺎﺭ ﺍ ﺟﺎﺑﺔ ﺍ ﻨﺎ ﺒﺔ ﻴﻜﻮ ﻟﻪ‬ ‫ﻭ ﺎ ﻻ ﺷﻚ ﻓﻴﻪ ﺃ ﺗﻮﺧﻲ ﺍﻟﺪﻗﺔ‬ ‫ﻟﺬﺍ ﻳﺮﺟﻮﺍ ﺍﻟﺒﺎﺣ ﺍ ﺟﺎﺑﺔ ﻋﻠ ﳏﺎﻭﺭ ﺍﻻ ﺘﺒﻴﺎ‬
‫ﺇ ﺎﺯ ﻭ ﺎ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﻭﺍﻟﻮﺻﻮﻝ ﺇﱃ ﻧﺘﺎﺋ ﻣ ﻴﺪﺓ ﻭﻭﺍﻗﻌﻴﺔ ﻭﻛﻤﺎ ﻧ ﻛﺪ ﻟﻜ ﺑ ﲨﻴﻊ ﺍﻟﺒﻴﺎﻧﺎ ﺍﻟ ﱵ‬ ‫ﺃ ﺮ ﻛﺒﲑ‬
‫ﻭﺃﻧﻪ ﻣﻦ ﺍ ﻤﻜ ﻦ‬ ‫ﺍﻟﻌﻠﻤﻲ ﻓﻘ‬ ‫ﺍﻟﺒ‬ ‫ﺘﻌﺎﻣﻞ ﺑ ﺮﻳﺔ ﺗﺎﻣﺔ ﻭﻟﻦ ﺗ ﺘ ﺪ ﺍﻻ ﻷ ﺮﺍ‬ ‫ﻴﺘ ﺍ ﺼﻮﻝ ﻋﻠﻴﻬﺎ ﻣﻦ ﻗﺒﻠﻜ‬
‫ﻟﻚ ﺑﻌﺪ ﺍﻻﻧﺘﻬﺎﺀ ﻣﻨﻬﺎ ‪.‬‬ ‫ﺗﺰﻭﻳﺪﻛ ﺑﻨﺘﺎﺋ ﻫﺬﻩ ﺍﻟﺪﺭﺍ ﺔ ﺇ ﺍ ﺭ ﺒﺘ‬
‫ﻭﺃﺧﲑﺍ ﻳﺮﺣ ﺍﻟﺒﺎﺣ ﺑ ﻱ ﺇ ﺎﻓﺎ ﺃﻭ ﻣﻘﺘﺮﺣﺎ ﻋﻠﻤﻴﺔ ﻭﺍﻟﱵ ﻣﻦ ﺍ ﻤﻜﻦ ﺗﺪﻭﻳﻨﻬﺎ ﻋﻠ ﺍﻟﺼ ﺎ ﺍ ﻠ ﻴﺔ ﻟﻼ ﺘﺒﻴﺎ‬
‫ﺷﺎﻛﺮﻳﻦ ﺗﻌﺎﻭﻧ ﻢ ﻭﺗﻘﺒﻠﻮﺍ ﻓﺎﺋ ﺍﻻﺣﺘﺮﺍﻡ ﻭﺍﻟﺘﻘﺪﻳﺮ‬
‫ﺍﻟﺒﺎﺣﺚ‬ ‫ﺇﺷﺮﺍﻑ‬
‫ﻧﺎﺻﺮ ﳏﻤﺪ ﻋﻠﻲ ﺍﺠﻤﻟﻬﻠﻲ‬ ‫ﺍﻟﺪﻛﺘﻮﺭ ‪ /‬ﻋﻘﺎﺭﻱ ﻣﺼﻄﻔﻰ‬

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 ‫ﺍﳌﻔﺎﻫﻴﻢ ﻭﺍﳌﺼﻄﻠﺤﺎﺕ ﺍﻟﻌﺎﻣﺔ‬
‫) ﻳﺮﺟﻰ ﻗﺮﺍﺀﺓ ﻫﺬ ﺍﳌﺼﻄﻠﺤﺎﺕ ﻭﺍﳌﻔﺎﻫﻴﻢ ﻗﺒﻞ ﺍﻟﺸﺮﻭﻋﻔﻲ ﺍ ﺟﺎﺑﺔ (‬
‫ﺃ ﺗ ﺩﻱ ﺑﺎ ﺘ ﺪ ﺇﱃ ﺍ ﺎ ﻗﺮﺍﺭ ﺍﻗﻞ ﺧﻄﺎﺀ‬ ‫‪ (1‬ﻣ ﺋﻤﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ‪ :‬ﺣ ﺗﻜﻮ ﺍ ﻌﻠﻮﻣﺎ ﻣﻼﺋﻤﺔ‬
‫ﻭﺃﻛﺜﺮ ﻧ ﻌﺎ‪.‬‬
‫‪ (2‬ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻨﺒﺆﻳﺔ ‪ :‬ﻭﺗﻌ ﻣﻘﺪﺭﺓ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﲢ ﲔ ﻣﻘﺪﺭﺓ ﻣﺘ ﺬ ﺍﻟﻘﺮﺍﺭ ﻋﻠ ﺍﻟﺘﻨﺒ ﺑﺎﻟﻨﺘﺎﺋ ﺍ ﺘﻮﻗﻌﺔ‬
‫ﻮﺀ ﻧﺘﺎﺋ ﺍ ﺎ ﻲ ﻭﺍ ﺎ ﺮ ﺎ ﲝﻴ ﻜﻦ ﺍ ﺘ ﺪﻣﲔ ﻟﻪ ﻣﻦ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺍ ﻨﺎ ﺒﺔ‬ ‫ﺍ ﺘﻘﺒﻞ‬
‫ﺎ ﲝﻴ ﻜﻦ ﺍ ﺘ ﺪﻣﲔ ﺎ ﻣﻦ‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬ ‫‪ (3‬ﺍﻟﻮﻗﺘﻴﺔ ) ﺍﻟﺰﻣﻨﻴﺔ ( ‪ :‬ﻳﻘﺼﺪ ﻬﺑﺎ ﺃ ﺗﻘﺪ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ﺍ ﻨﺎ ﺒﺔ ‪.‬‬
‫‪ (4‬ﺍﻟ ﻘﺔ ‪ :‬ﻭﺗﻌ ﺃ ﺗﻜﻮ ﻫﺬﻩ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺜﻞ ﻋﻠ ﻮ ﻣﺮ ﻟ ﺣﺪﺍ ﻭﺍﻟﻈﺮﻭ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ‬
‫ﻭﻗﻌﺖ ﻭﺃ ﺗﻜﻮ ﺧﺎﻟﻴﺔ ﻣﻦ ﺍ ﺧﻄﺎﺀ ﻭﺍﻟﺘ ﻴﺰ ‪.‬‬
‫ﺧﺪﻣﺔ ﻣ ﺘ ﺪ ﺩﻭ ﲑﻩ ‪.‬‬ ‫‪ (5‬ﺍﳊﻴﺎﺩ ‪:‬ﺃﻱ ﻋﺪ ﲢﻴﺰ ﺍ ﻌﻠﻮﻣﺎ‬
‫‪ (6‬ﺍﻟﺼﺪ ﰲ ﺍﻟﺘﻌﺒﲑ ‪ :‬ﻭﺗﻌ ﺃ ﺗﺼﻮﺭ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻮﺍﻗﻊ ﻭﺍ ﻘﺎﺋ ﺍ ﺮﺍﺩ ﺍﻟﺘﻘﺮﻳﺮ ﻋﻨﻬﺎ ﻮ ﻮﻋﻴﺔ ﻭﻣﺼﺪﺍﻗﻴﺔ‪.‬‬
‫ﺎﻝ ﺍﻟﺘ ﺬﻳﺔ ﺍﻟﻌﻜ ﻴﺔ‬ ‫ﺍ ﺗﻜﻮ ﺎ ﻗﻴﻤﺔ‬ ‫‪ (7‬ﺍﻟﻘﻴﻤﺔ ﺍﻻﺳﺘﺮﺟﺎﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ‪ :‬ﻭﺗﻌ ﺍ ﺍ ﻌﻠﻮﻣﺎ‬
‫ﺎ ﻳ ﻴﺪ ﺗﻘﻴﻴ ﻭﺗﺼ ﻴ ﺍﻟﺘﻮﻗﻌﺎ ﻭﺍﻟﺘﻨﺒ ﺍ ﺍﻟ ﺎﺑﻘﺔ ‪.‬‬
‫‪ (8‬ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﺘﺤﻘ ‪ :‬ﺃﻱ ﺃﻧﻪ ﺣﺎﻟﺔ ﻗﻴﺎ ﺍ ﻌﻠﻮﻣﺎ ﻣﻦ ﺃﻛﺜﺮ ﻣﻦ ﺷ ﺺ ﺃﻭ ﺟﻬﺔ ﻓ ﻳﺘﻮﺻﻠﻮ ﺇﱃ ﻧ‬
‫ﺍﻟﻨﺘﺎﺋ ‪.‬‬
‫‪ (9‬ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ‪ :‬ﻳﻘﺼﺪ ﻬﺑﺬﻩ ﺍ ﺎﺻﻴﺔ ﺃﻣﻜﺎﻧﻴﺔ ﺍ ﻘﺎﺭﻧﺔ ﻟﻠﺒﻴﺎﻧﺎ ﻭﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﻳﺘ ﻣﻌﺎﳉﻬﺎ‬
‫ﺍﻷ ﺎﻟﻴ ﻭﺍ ﺟﺮﺍﺀﺍ ﺍ ﺎ ﺒﻴﺔ ﻣﻦ ﻋﺎ ﺇﱃ ﺃﺧﺮ ﻟﻨ ﺍ ﻨﺸ ﺓ ﻭﻣﻘﺎﺭﻧﺘﻬﺎ ﻣﻊ ﺍ ﻨﺸﺎ‬ ‫ﺑﺎ ﺘ ﺪﺍ ﻧ‬
‫ﺍ ﻤﺎ ﻠﺔ ‪.‬‬
‫ﺍﻭﻻ‪-‬ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻌﺎﻣﺔ ‪:‬‬
‫‪ (1‬ﺍﳉﻬﺔ ﺍﻟ ﺗﻨﺘﻤﻲ ﺇﻟﻴﻬﺎ ‪:‬‬
‫ﺍﻟﺪﺋﻨﻮ ‪1‬‬ ‫ﺍﻟ ﺮﺍﺋ ‪1‬‬ ‫ﺍ ﻬﻨﲔ ‪1‬‬ ‫ﺍ ﺩﺍﺭﺓ ‪1‬‬
‫‪ (2‬ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻌﻠﻤﻲ ) ﺍﳌﺴﺘﻮ ﺍﻟﻌﻠﻤﻲ (‬
‫ﺩﻛﺘﻮﺭﺍﺓ ‪ 1‬ﻣﺎﺟ ﺘﲑ ‪ 1‬ﺩﺑﻠﻮ ﻋﺎ ‪1‬ﺑﻜﺎﻟﻮﺭﻳﻮ ‪ 1‬ﺃﺧﺮ ‪1‬‬
‫‪ (3‬ﺍﻟﺘ ﺼﺺ ﺍﻟﻌﻠﻤﻲ ‪:‬‬
‫ﳏﺎ ﺒﺔ ‪ 1‬ﺇﺩﺍﺭﺓ ‪ 1‬ﺇﻗﺘﺼﺎﺩ ‪ 1‬ﺃﺧﺮ ‪1‬‬
‫‪ (4‬ﻋﺪﺩ ﺳﻨﻮﺍﺕ ﺍﳋ ﺓ ) ﺑﺎﻟﺴﻨﻮﺍﺕ (‬
‫ﺃﻗﻞ ﻣﻦ ‪ 15‬ﻣﻦ ‪5‬ﺇﱃ ‪ 1 10‬ﻣﻦ ‪10‬ﺇﱃ ‪ 1 15‬ﻣﻦ ‪ 15‬ﺇﱃ ‪120‬‬
‫ﺃﻛﺜﺮ ﻣﻦ ‪120‬‬
‫‪ -5‬ﺎﻝ ﺍﳋ ﺓ‬
‫ﻣﻼﺣﻈﺔ‪-‬ﻳﺘ ﻛﺘﺎﺑﺔ ﺎﻝ ﺍ ﺓ ﺍﻟﺸﻜﻞ ﺍ ﻮﺍ ﺎ‪.‬‬
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 ‫ﺛﺎﻧﻴﺎ ‪ :‬ﳏﺎﻭﺭ ﺍﻻﺳﺘﺒﻴﺎﻥ ‪ :‬ﻊ ﺇﺷﺎﺭﺓ ) ( ﺃﻣﺎ ﺍ ﺟﺎﺑﺔ ﺍ ﻨﺎ ﺒﺔ ‪:‬‬
‫ﺍﶈﻮﺭ ﺍ ﻭﻝ ‪ :‬ﻣ ﺋﻤﺔ ﻭﻣﻮﺛﻮﻗﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ‪.‬‬

‫ﻻ ﺃﻭﺍﻓ‬ ‫ﻻ‬ ‫ﲑ‬ ‫ﺃﻭﺍﻓ‬

‫ﺃﻭﺍﻓ‬ ‫ﺍﻟﺴــــــــــــــﺆﺍﻝ‬ ‫ﻡ‬
‫ﺎﻣﺎ‬ ‫ﻣﺘ ﻛﺪ ﺃﻭﺍﻓ‬ ‫ﺎﻣﺎ‬
‫ﺃ‪ -‬ﻣ ﺋﻤﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ‬
‫ﺮ‬ ‫ﺃ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺎ ﺍﻟﺘ ﺎﺭﻳﺔ ﺗﺘ ﻤﻦ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻣﻼﺋﻤﺔ ﺗ‬
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‫ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺎ‬ ‫ﺃ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻮﻓﺮﻫﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺎ ﻗﻴﻤﺔ ﺗﻨﺒ ﻳﺔ ﺗﺰﻳﺪ ﻣﻦ ﻛ ﺎﺀﺓ ﻭﻓﻌﺎﻟﻴﺔ ﺍ‬
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‫ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﺃ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻮﻓﺮﻫﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺎ ﻗﻴﻤﺔ ﺍ ﺘﺮﺟﺎﻋﻴﺔ ﺗ ﺎﻋﺪ ﻋﻠ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
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‫ﻭﺗﻘﻴﻴ ﺍﻟﺘﻨﺒ ﺍ ﺍﻟ ﺎﺑﻘﺔ ﻭﺗﺼ ﻴ ﻬﺎ ‪.‬‬
‫ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬ ‫ﺍﻟﻮﻗﺖ ﺍ ﻨﺎ‬ ‫ﺘ ﺪﻣﻴﻬﺎ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻭﺗﻘﺪ ﻬﺎ‬ ‫ﻳﺘ ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬ ‫‪4‬‬
‫ﻳ ﺩﻱ ﺍ ﺮﻭ ﻋﻦ ﺍ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ ﻋﻠﻴﻬﺎ ) ﻣﺜﻞ ﺍﻟﺘﻜﻠ ﺔ ﺍﻟﺘﺎﺭﻳ ﻭ ﺒﺎ ﻭﺣﺪﺓ ﺍﻟﻨﻘ ﺪ‬
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‫ﺎﻟﺒﺎ ﺇﱃ ﻣﻌﻠﻮﻣﺎ ﻣﻼﺋﻤﺔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺍﻟﻮﻗﺖ ﺍ ﺎﺻﺮ‬ ‫ﺃ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺮﺣﻠﻴﺔ ﺍﻟﱵ ﺗﻘﻮ ﺍﻟﺸﺮﻛﺔ ﺑ ﺻﺪﺍﺭﻫﺎ ﺗﻠ ﺍ ﺎﺟﺔ ﻻﺻﺪﺍﺭﻫﺎ‬ ‫‪6‬‬
‫ﺎﺏ‬ ‫ﻧﻪ ﻣﻦ ﺍﻟ ﺮﻭﺭﻱ ﻭﺟﻮﺏ ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻣﻼﺋﻤﺔ ﺣ ﻟﻮ ﻛﺎ ﺗﻮﻓﲑﻫﺎ ﻋﻠ ﺣ‬
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‫ﺍ ﻮ ﻮﻗﻴﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﻘﺪﻣﺔ ‪.‬‬

‫ﺏ‪ -‬ﻣﻮﺛﻮﻗﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‬

‫ﺎ‬ ‫ﺃ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺔ ﺗ ﻤﻦ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﺍ ﻣﻮ ﻮﻗﻴﺔ ﻟﻌﻤﻠﻴ ﺔ ﺍ‬
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‫ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﺩﺍﺋﻤﺎ ﻣﺎ ﺗﻌ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍﻟﱵ ﺗﻮﻓﺮﻫﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻋﻠ ﺻﺪ ﻭﺍﻣﺎﻧﺔ ﺜﻴﻠﻬﺎ ﻟ ﺣﺪﺍ‬
‫‪2‬‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﺖ ﺧﻼﻝ ﺍﻟ ﺘﺮﺓ ﺍ ﺎﻟﻴﺔ ‪.‬‬
‫ﺗﻮﻓﺮ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻣﻮ ﻮﻋﻴﺔ ﻜﻦ ﺍﻟﺘ ﻘ ﻣﻦ ﺻ ﺘﻬﺎ ﻛﻤﺎ ﺗﺰﻳﺪ ﻣﻦ ﻛ ﺎﺀﺓ‬
‫‪3‬‬
‫ﻭﻓﺎﻋﻠﻴﺔ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬
‫ﺎ ﻳﺰﻳ ﺪ ﻣ ﻦ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺑﺎ ﻴﺎﺩﺓ ﻭﺍﻟﺒﻌﺪ ﻋﻦ ﺍﻟﺘ ﻴﺰ‬ ‫ﺗﺘﻤﻴﺰ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬
‫‪4‬‬
‫ﻛ ﺎﺀ ﺎ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺒﻴﺔ ﺍ‬ ‫ﺎﻟﺒﺎ ﻣﺎ ﻳ ﺩﻱ ﺍﻻﻟﺘﺰﺍ ﺑﺎ ﺒﺎﺩ ﺍ ﺎ ﺒﻴﺔ ﺍ ﺘﻌﺎﺭ ﻋﻠﻴﻬﺎ ﺇﱃ ﺗ ﻮﻓﲑ ﻣﻌﻠﻮﻣ ﺎ ﳏﺎ‬
‫‪5‬‬
‫ﻣﻮ ﻮﻗﻴﺔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺯﻳﺎﺩﺓ ﺍﻟﺜﻘﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﻪ‬ ‫ﺎﺑﺎ ﺍ ﺎﺭﺟﻲ ﺩﻭﺭ ﻫﺎﻣﺎ‬ ‫ﺎﻟﺒﺎ ﻣﺎ ﻳ ﺩﻱ ﺗﻘﺮﻳﺮ ﻣﺪﻗ ﺍ‬
‫‪6‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺍﻧﻪ ﺣﺎﻟﺔ ﺍﻟﺘﻌﺎﺭ ﺑﲔ ﺧﺎﺻﻴﱵ ﺍ ﻼﺀﻣﻪ ﻭﺍﻟﺜﻘﻪ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﻭﺧﺎﺻ ﺔ ﺍﻭﻗ ﺎ‬
‫ﻳ ﻞ ﺗﻘﺪ ﻣﻌﻠﻮﻣﺎ ﻣﻼﺀﻣﻪ ﻣﻘﺎﺑﻞ ﺍﻟﺘﻨﺎﺯﻝ ﻋﻦ ﺟﺰﺀ ﻣﻦ ﺍ ﻮ ﻮﻗﻴ ﺔ ﻟﻠﻤﻌﻠﻮﻣ ﺎ‬ ‫ﺍﻟﺘ‬ ‫‪7‬‬
‫ﺍ ﺎ ﺒﻴﺔ‬

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 ‫ﺍﶈﻮﺭ ﺍﻟ ﺎﱐ ‪ :‬ﻣﺪ ﺍﻟ ﺒﺎﺕ ﰲ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﻗﺎﺑﻠﻴﺔ ﺍﳌﻘﺎﺭﻧﺔ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴـﺔ‬
‫ﻭﺃﺛﺮﻫﺎ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‬

‫ﻻ ﺃﻭﺍﻓ‬ ‫ﻻ‬ ‫ﲑ‬ ‫ﺃﻭﺍﻓ‬

‫ﺃﻭﺍﻓ‬ ‫ﺍﻟﺴــــــــــــــﺆﺍﻝ‬ ‫ﻡ‬
‫ﺎﻣﺎ‬ ‫ﻣﺘ ﻛﺪ ﺃﻭﺍﻓ‬ ‫ﺎﻣﺎ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﻘﻮ ﺍﻟﺸﺮﻛﺔ ﺑﺎﺻﺪﺍﺭﻫﺎ‬ ‫ﻳﺘ ﺍﻻﻟﺘﺰﺍ ﺒﺪﺍﺀ ﺍﻟﺜﺒﺎ ﻋﻨﺪ ﺇﻋﺪﺍﺩ ﻭﻋﺮ‬ ‫‪1‬‬
‫ﺗﺘ ﻤﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺼﺪﺭﻫﺎ ﺍﻟﺸﺮﻛﺔ ﻣﻌﻠﻮﻣﺎ ﳏﺎ ﺒﻴﺔ ﻗﺎﺑﻠﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻮﺍﺀ ﻣ ﻊ‬
‫‪2‬‬
‫ﻧﺘﺎﺋ ﺍﻟ ﺘﺮﺍ ﺍﻟ ﺎﺑﻘﺔ ﺃﻭ ﻣﻊ ﺍﻟﺸﺮﻛﺎ ﺍ ﻤﺎ ﻠﺔ‬
‫ﻋﻨﺪ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘ ﺎﺭﻳﺮ ﺍ ﺎﻟﻴ ﺔ ﺇﱃ‬ ‫ﻳ ﺩﻱ ﺍﻻﻟﺘﺰﺍ ﺒﺪﺃ ﺍﻟﺜﺒﺎ ﻭﺧﺎﺻﺔ ﺃﻭﻗﺎ ﺍﻟﺘ‬
‫‪3‬‬
‫ﺟﻌﻞ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ ﺃﻗﻞ ﻣﻼﺀﻣﺔ ﻻ ﺎ ﺍﻟﻘﺮﺍﺭ‬
‫ﺃ ﺍﻻﻟﺘﺰﺍ ﺒﺪﺍ ﺍﻟﺜﺒﺎ ﻳ ﺩﻱ ﺇﱃ ﺟﻌﻞ ﺍ ﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺃﻛﺜﺮ ﻣﻮ ﻮﻗﻴﺔ ﺎ ﻳﺰﻳﺪ ﻣ ﻦ‬
‫‪4‬‬
‫ﻛ ﺎﺀ ﺎ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﺍﻟﺘﻘ ﺎﺭﻳﺮ‬ ‫ﺎﻟﺒﺎ ﻣﺎ ﻳ ﺩﻱ ﺗﻮﻓﲑ ﺧﺎﺻﺔ ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻟﻠﻤﻌﻠﻮﻣﺎ ﺍ ﺎ ﺒﻴﺔ ﺍ ﻘﺪﻣﺔ‬
‫‪5‬‬
‫ﺍ ﺎﻟﻴﺔ ﺇﱃ ﺯﻳﺎﺩﺓ ﻛ ﺎﺀ ﺎ ﻭﻓﺎﻋﻠﻴﺘﻬﺎ ﺍ ﺎ ﺍﻟﻘﺮﺍﺭﺍ ‪.‬‬

‫ﺍﶈﻮﺭ ﺍﻟ ﺎﻟﺚ ‪ :‬ﻣﺪ ﻛﻔﺎﺀﺓ ﻭﻓﺎﻋﻠﻴﺔ ﻭﻣ ﺋﻤﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟ ﺯﻣﺔ ﻻﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻭﻣﻦ ﻭﺟﻬﺔ ﻧ ﺮﻛﻢ‬
‫ﻭﺫﻟ ﺑﻮﺿ ﺍﺷﺎﺭﺓ )( ﺃﻣﺎﻡ ﺍ ﺟﺎﺑﻪ ﺍﳌﻨﺎﺳﺒﺔ ﺍﻟ ﺗﺮﻭ ﺎ ﻣﻨﺎﺳﺒﺔ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺍ ﺗﻴﻪ‬

‫ﲑ‬ ‫ﻣ ﺀﻣﺔ ﺑﺪﺭﺟﺔ ﻣ ﺀﻣﺔ ﺑﺪﺭﺟﺔ ﻣ ﺀﻣﺔ ﺑﺪﺭﺟﺔ ﻣ ﺀﻣﺔ ﺑﺪﺭﺟﺔ‬

‫ﺍﻟﺴــــــــــــــﺆﺍﻝ‬ ‫ﻡ‬
‫ﻣ ﺀﻣﺔ‬ ‫ﺿﻌﻴﻔﺔ‬ ‫ﻣﺘﻮﺳﻄﺔ‬ ‫ﻛﺒﲑﺓ‬ ‫ﻛﺒﲑﺓ ﺟﺪﺍ‬

‫ﺗﻘﺮﻳﺮ ﺍ ﺮﻛﺰ ﺍ ﺎ ) ﺍ ﻴﺰﺍﻧﻴﺔ (‬ ‫‪1‬‬

‫ﺗﻘﺮﻳﺮ ﺍﻟﺪﺧﻞ‬ ‫‪2‬‬
‫ﺣﻘﻮ ﺍ ﻠﻜﻴﺔ‬ ‫ﺗﻘﺮﻳﺮ ﺍﻟﺘ ﲑ‬ ‫‪3‬‬
‫ﺗﻘﺮﻳﺮ ﺍﻟﺘﺪﻓﻘﺎ ﺍﻟﻨﻘﺪﻳﺔ‬ ‫‪4‬‬
‫ﺎﺑﺎ‬ ‫ﺗﻘﺮﻳﺮ ﻣﺪﻗ ﺍ‬ ‫‪5‬‬
‫ﺗﻘﺮﻳﺮ ﻠ ﺍ ﺩﺍﺭﺓ‬ ‫‪6‬‬
‫ﺍ ﻳ ﺎﺣﺎ ﺍ ﺮﻓﻘﺔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ‬ ‫‪7‬‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺮﺣﻠﻴﺔ ) ﺍﻟﺪﻭﺭﻳﺔ‬ ‫‪8‬‬

‫ﺗﻠﺒﻴﺔ ﺍﺣﺘﻴﺎﺟﺎ ﺍ ﺘ ﺪﻣﲔ‬ ‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍ ﺎﻟﻴﺔ ﺍ ﻨﺸﻮﺭﺓ ﻨﻮﻳﺎ‬ ‫ﻛ ﺎﻳﺔ ﺍ ﻌﻠﻮﻣﺎ ﺍﻟﻮﺍﺭﺩﺓ‬ ‫ﻣﺎ ﻫﻮ ﺭﺃﻳﻜ‬
‫ﻟﺘ ﺎ ﺍﻟﻘﺮﺍﺭﺍ‬
‫ﻛﺎﻓﻴﺔ ﺟﺪﺍ ‪1‬ﻛﺎﻓﻴﺔ ‪1‬ﻣﺘﻮ ﻄﺔ ‪ 1‬ﲑ ﻛﺎﻓﻴﺔ ‪ 1‬ﲑ ﻛﺎﻓﻴﺔ ﺇﻃﻼﻗﺎ ‪1‬‬

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178
 ‫ﺨــﺹ‬
‫ﺍﻟﻤﻠ ﹼ‬

‫ﻴﺘﻌﺎﻅﻡ ﺩﻭﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺒﻤﺨﺘﻠﻑ ﻓﺭﻭﻋﻬﺎ ﻜﻨﻅﺎﻡ ﻹﻨﺘﺎﺝ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺫﺍﺕ ﺍﻟﻤﻨﻔﻌﺔ ﺍﻟﻨﺴـﺒﻴﺔ‬
‫ﻤﻥ ﺨﻼل ﺘﻭﺼﻴل ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻬﺎﻤﺔ ﻟﺸﺭﺍﺌﺢ ﻤﺨﺘﻠﻔﺔ ﻭﻭﺍﺴﻌﺔ ﻤﻥ ﺍﻟﻤﺠﺘﻤﻊ ـ ﺴـﻭﺍﺀ‬
‫ﺍﺘﻔﻘﺕ ﻤﺼﺎﻟﺤﻬﻡ ﺃﻡ ﺘﻌﺎﺭﻀﺕ ـ ﻤﺘﺭﺠﻤﺔ ﺒﺸﻜل ﻗﻭﺍﺌﻡ ﻭﺘﻘﺎﺭﻴﺭ ﻤﺎﻟﻴﺔ ﺘﻌﻜﺱ ﻤﺎ ﻭﻗـﻊ ﻓـﻲ‬
‫ﺍﻟﻤﻨﺸﺂﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻤﻥ ﺃﺤﺩﺍﺙ ﻤﺘﺘﺎﻟﻴﺔ ﻤﻤﺎ ﻟﻪ ﺒﺎﻟﻎ ﺍﻷﺜﺭ ﻓﻲ ﺍﺘﺨﺎﺫ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺍﻻﻗﺘﺼـﺎﺩﻴﺔ‬
. ‫ﻭﺍﻻﺴﺘﺜﻤﺎﺭﻴﺔ‬

‫ﻭﺍﻨﻁﻼﻗﹰﺎ ﻤﻥ ﺃﻫﻤﻴﺔ ﺍﻟﻘﻭﺍﺌﻡ ﺍﻟﻤﺎﻟﻴﺔ ﻜﻤﺨﺭﺠﺎﺕ ﻟﻠﻨﻅﺎﻡ ﺍﻟﻤﺤﺎﺴﺒﻲ ﺍﻟﻘـﺎﺌﻡ ﻓـﻲ ﺍﻟﻤﻨﺸـﺄﺓ‬
‫ﻴﺘﻭﺠﺏ ﺇﻋﺩﺍﺩ ﻫﺫﻩ ﺍﻟﻘﻭﺍﺌﻡ ﻋﻠﻰ ﺃﺴﺱ ﺘﺘﻔﻕ ﻤﻊ ﻤﺘﻁﻠﺒﺎﺕ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﻤـﻭﺭ ﺍﻟﻐﺎﻤﻀـﺔ‬
‫ﺫﺍﺕ ﺍﻟﺘﺄﺜﻴﺭ ﺍﻟﻨﺴﺒﻲ ﺍﻟﻬﺎﻡ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﺘﺨﺎﺫ ﺍﻟﻘﺭﺍﺭ ﺇﺫ ﺃﻥ ﺃﻱ ﺘﻀﻠﻴل ﻓﻲ ﺍﻟﻤﻌﻠﻭﻤﺎﺕ ﺍﻟﻤﺘﻀﻤﻨﺔ‬
‫ﻓﻲ ﻫﺫﻩ ﺍﻟﻘﻭﺍﺌﻡ ﻤﻥ ﺸﺄﻨﻪ ﺃﻥ ﻴﻔﻘﺩﻫﺎ ﺃﻫﻤﻴﺘﻬﺎ ﻭﺒﺎﻟﺘﺎﻟﻲ ﺍﻟﺘﺄﺜﻴﺭ ﻋﻠﻰ ﻗﺭﺍﺭ ﺍﻻﺴﺘﺜﻤﺎﺭ ﺍﻟﺫﻱ ﻴﻌﺘﺒﺭ‬
‫ﻤﻥ ﺍﻟﻘﺭﺍﺭﺍﺕ ﺍﻟﻬﺎﻤﺔ ﻭﺍﻟﺨﻁﻴﺭﺓ ﻤﻤﺎ ﻴﺴﺘﻠﺯﻡ ﺘﻭﺍﻓﺭ ﻤﻌﻠﻭﻤﺎﺕ ﻋﻠﻰ ﺩﺭﺠﺔ ﻜﺒﻴﺭﺓ ﻤـﻥ ﺍﻟﺩﻗـﺔ‬
. ‫ﻭﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬

ABSTRACT
The role of accounting, in its different branches, is intensified as a system to
produce information of relative benefit and convey the financial information to
different and wide categories of the society, whether it serves their interests or not.
This is done through financial statements and reports that reflect what took place in the
economic institution. This would help in making economic and investment decisions.

The importance of the financial statements as outputs of the accounting system

applied in the institution requires preparation of the statements be on bases of the
disclosure of the ambiguous issues that have the relative important effect in the
decision making process.

Any misleading information contained in these statements will lessen their

importance; consequently, it will affect the decision of investment which is considered
as an important and serious decision. This requires the availability of information at
high degree of objectivity and accuracy.