ﺔـــﻴﺒﻌﺸﻝﺍ ﺔﻴﻁﺍﺭــﻘﻤﻴﺩﻝﺍ ﺔﻴﺭــﺌﺍﺯﺠﻝﺍ ﺔﻴﺭﻭــﻬﻤﺠﻝﺍ
République Algérienne Démocratique et Populaire ﻭ ﻲـﻤﻠﻌﻝﺍ ﺙــﺤﺒﻝﺍ ﻭ ﻲﻝﺎــﻌﻝﺍ ﻡــﻴﻠﻌﺘﻝﺍ ﺓﺭﺍﺯ
Ministère de l’Enseignement Supérieur et de la Recherche Scientifique
ﺭــﻀﻴﺨ ﺩﻤــﺤﻤ ﺔﻌﻤﺎــﺠ –
ﺓﺭﻜﺴﺒ –
ﺭــﻴﻴﺴﺘﻝﺍ ﻡﻭــﻠﻋ ﻭ ﺔﻴﺭﺎــﺠﺘﻝﺍ ﻭ ﺔﻴﺩﺎــﺼﺘﻗﻻﺍ ﻡﻭــﻠﻌﻝﺍ ﺔﻴﻠــﻜ ﺭــﻴﻴﺴﺘﻝﺍ ﻡﻭـــﻠﻋ ﻡـــﺴﻗ
ﺓﺭﺘﻔﻝﺍ لﻼﺨ ﺭﺌﺍﺯﺠﻝﺍ ﻲﻓ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﺭﻴﻴﺴﺘ ﺡﻼﺼﺇ 2003
- 2008
ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﹼﻁﺨﻤﻠﻝ ﺔﻴﻠﻴﻠﺤﺘ ﺔﺴﺍﺭﺩ )
PCE ( ﻲﻤﻫﺎﺴﹼﺘﻝﺍ ﻲﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﻁﹼﻁﺨﻤﻝﺍﻭ )
PSP (
ﺔﻨﻴﻭﺭ ﻊﻴﻤﺴﻝﺍ ﺩﺒﻋ
ةشقانملا ةنجل :
أ.
يفوغ ديمجلا دبع د
اسيئر
ةركسب ةعماج
د
. ينامحر ىسوم
اررقم
ةركسب ةعماج
أ.
تاويلع ملاعوب د
اررقم
سين ةعماج –
اسنرف -
أ.
جارعم يراوھ د
م
نحتم ا ةيادرغ يعماجلا زكرملا
د
. يوادرم لامك
م نحتم ا
ةنيطنسق ةعماج
د
. يشيع نب رسشب
نحتمم
ا
ةركسب ةعماج
ﻲﻌﻤﺎﺠﻝﺍ ﻡﺴﻭﻤﻝﺍ 2010
-
2011
يذاتسلأ ركشلا ليزجب اساسأ مدقتأ نأ لاإ ماقملا اذھ يف ينعسي لا :
ينامحر ىسوم روتكدلا
ثحبلا اذھ دادعإ يف يعم هدوھجم ىلع .
رظنلا اھللاخ نم تدعأ ةيماحو ةلوطم تاشاقن تناك دقل
ايملع اھيف مكحلاو لصيفلا ناك ،طاقنلا نم ددع يف
، حاجنلا ليبس وھ اذھو .
هل مدقأف
ةيحت ريدقت ...
.
ملاعوب روتكدلا ذاتسلأا دعاسملا فرشملا ذاتسلأل ركشلاب مدقتأ نأ اضيأ ينتوفي لا امك تاويلع
، تزكترا ،سينب يجولونكتلا يعماجلا دھعملا يف تاءاقل ةدع هب ينتعمج يذلا ساسأ
ا
ىلع ةشقانم ةركذملا يف يجھنملا بناجلا
. ةلوطملا تاراوحلا ىلإ ةفاضلإاب ةديفملا
لوح ةناملأا
قتاع ىلع ةاقلملا ةليقثلا يعماجلا ذاتسلأا
نامض يف هتمھاسم ميدقتل نطاوملل لضفأ لبقتسم
لا ،ني
اھقحاولو ةرجلأاب هلاب لك لغشيو سيردتلا يف هرود لزتخي نأ .
ريدقت ةيحت ...
يراقعلا ظفحلا اذكو ةلودلا كلامأ ،ةركسب ةيلاول ةيمومعلا ةنيزخلا يفظومل اضيأ ركشلا ةركسب ةيلاول
، تلايھستلاو تادعاسملا ىلع فاسكس يبرعلا دمحم زيزعلا خلأا مھسأر ىلعو
لإ اھايإ ينوحنم يتلا ثحبلا اذھ دادع
.
ديعب وأ بيرق نم يندعاس نم لكل اركش ولو
ةقداص ةيعيجشت ةملكب ...
...
عيمسلا دبع
هنطو ىلع يقيقح رويغ لك ىلإ ...
.
ةءادرلا ذبني نم لك ىلإ
اھيف شيعلا ضفريو ...
...
.
ةقحلالا لايجلأا قوقح يف ركفي نم ىلإ
...
...
.
اذھ يدھأ
ثحبلا عضاوتملا
...
IV
ﻝﺍ ﺹﹼﺨﻠﻤ :
،ﺭﺌﺍﺯﺠﻝﺍ ﻲﻓ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﺭﻴﻴﺴﺘ ﺡﻼﺼﺇ ﺭﺎﻁﺇ ﻲﻓ ﺍﺫﻬﻝ ﻲﻨﻭﻨﺎﻘﻝﺍ ﺭﺎﻁﻹﺍ لﻭﺤ ﺕﺎﺴﺍﺭﺩ ﺕﻴﺭﺠﺃ
ﺭﻭﺠﻷﺍ ﺕﺎﻜﺒﺸ لﻴﺩﻌﺘ ،ﻡﻫﺯﻴﻔﺤﺘ ﻕﺭﻁ ،ﻥﻴﻔﻅﻭﻤﻝﺍ ﺎﻀﺭ ﻊﻴﻀﺍﻭﻤ ﺔﺴﺍﺭﺩﺒ ﻡﺘﻫﺍ ﻥﻤ ﻥﻴﺜﺤﺎﺒﻝﺍ ﻥﻤﻭ ،ﻉﺎﻁﻘﻝﺍ ﺙﺎﺤﺒﻷﺍﻭ ﺕﺎﺴﺍﺭﺩﻝﺍ ﻥﻤ ﺎﻫﺭﻴﻏﻭ ﻥﻴﻔﻅﻭﻤﻝﺍ ﺀﺍﺩﺁ ﻰﻠﻋ ﺎﻫﺭﻴﺜﺄﺘﻭ .
ﻴ ﺯﹼﻜﺭ ﻝﺍ ﺍﺫﻫ ﺙﺤﺒ ﻰﻠﻋ ﺔﺴﺍﺭﺩ ﺒ ﺭﻤﻷﺍ ﻕﹼﻠﻌﺘﻴ ،ﻉﺎﻁﻘﻝﺍ ﺍﺫﻫ ﺭﻴﻴﺴﺘ ﺡﻼﺼﺇ ﺏﻨﺍﻭﺠ ﺩﺤﺃ
ﺔﻴﻨﻘﺘﻝﺍ ﺞﻤﺍﺭﺒﻝﺎ
ﻝﺍ ﺕﺯﻜﺭﻓ ،ﺎﻔﻠﺴ ﺔﻤﻤﺼﻤﻝﺍ ﺔﺴﺍﺭﺩ
ﻰﻠﻋ لﻴﻠﺤﺘ ،ﻲﻝﺎﺤﻝﺍ ﻥﺭﻘﻝﺍ ﻊﻠﻁﻤ ﻊﻤ ﺎﻤﻬﺒ لﻤﻌﻝﺍ ﺓﺭﺸﺎﺒﻤ ﻡﺘ ﻥﻴﻨﺜﺍ ﻥﻴﺠﻤﺎﻨﺭﺒ
ﺎﻤﻫﻭ :
1 - ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﹼﻁﺨﻤﻝﺍ :
ﺍ ﺔﺒﺴﺎﺤﻤﻝﺍ ﻲﻓ ﺔﻴﺒﺴﺎﺤﻤﻝﺍ ﺭﻴﻴﺎﻌﻤﻝﺍ ﻥﻤ ﺩﻤﺘﺴﻤﻝﺍﻭ ﺔﻴﻤﻭﻤﻌﻝ
) IPSAS (
ﻱﺫﹼﻝﺍﻭ
ﺔﻨﺴ ﺫﻨﻤ ﻪﺒ لﻤﻌﻝﺍ ﻲﻓ ﻉﺭﺸ 2003
ﻑﺩﻬﺒ ﻥﻁﻭﻝﺍ ﺭﺒﻋ ﺓﺭﺸﺘﻨﻤﻝﺍ ﺔﻴﻤﻭﻤﻌﻝﺍ ﻥﺌﺍﺯﺨﻝﺍ لﻜ ﻯﻭﺘﺴﻤ ﻰﻠﻋ لﺎﻘﺘﻨﻹﺍ
ﺔﺒﺴﺎﺤﻤ ﻰﻝﺇ ﻕﻭﺩﻨﺼﻝﺍ ﺔﺒﺴﺎﺤﻤ ﻥﻤ ﺔﻝﻭﺩﻠﻝ ﺔﻴﻝﺎﻤﻝﺍ ﺔﻤﺫﻝﺍ
ﺔﻨﻴﺯﺨﻝﺍ ﺕﺎﺒﺎﺴﺤ ﺔﻨﻭﺩﻤ ﻥﻋ ﻻﺩﺒ )
NCT ( ﺔﻴﻝﺎﺤﻝﺍ ﻡﻭﻘﺘ
ﻰﻠﻋ ﻕﻭﺩﻨﺼﻝﺍ ﺔﺒﺴﺎﺤﻤ ﺓﺭﻜﻓ
، ﻤ ﺭﺼﺘﻘ ﺓ ﻁﻘﻓ ﻰﻠﻋ ﻲﺒﺴﺎﺤﻤﻝﺍ ﺩﻴﻴﻘﹼﺘﻝﺍ ﻝ
ﺔﻠﺼﺤﻤﻝﺍ ﺔﻝﻭﺩﻝﺍ ﺕﺎﹼﻘﺤﺘﺴﻤ .
2 - ﻯﻭﺘﺴﻤﻝﺍ ﻰﻠﻋ ﺔﻴﺭﺎﹼﻘﻌﻝﺍ ﺕﺎﻅﻓﺎﺤﻤﻝﺍ لﻜ ﻲﻓ ﺎﻀﻴﺃ ﻕﺒﻁ ﻱﺫﹼﻝﺍ ﻲﻤﻫﺎﺴﹼﺘﻝﺍ ﻲﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﻁﻁﺨﻤﻝﺍ
ﻲﻨﻁﻭﻝﺍ ﺔﻨﺴ ﻥﻤ ﺔﻴﺍﺩﺒ
2005
، ﻭ ﻡﻬﻝ ﻥﻴﺫﹼﻝﺍ ﻑﺍﺭﻁﻷﺍ لﻜﻝ ﺕﺎﺠﺎﻴﺘﺤﻹﺍ ﺯﺍﺭﺒﺈﺒ ﺢﻤﺴﺘ ﺭﻴﻜﻔﹼﺘﻝﺍ ﻭ ﺭﻴﻴﺴﹼﺘﻠﻝ ﺓﺍﺩﺃ ﻭﻫ
ﺎﻘﻌﻝﺍ ﺔﻅﻓﺎﺤﻤﻝﺎﺒ ﺔﻗﻼﻋ ﻊﻤﺯﻤﻝﺍ لﺎﻤﻋﻷﺍ ﻥﻴﺴﺤﺘ ﺕﺎﻴﺠﺘﻴﺍﺭﺘﺴﺇ ﺩﻴﺩﺤﺘ ﻭ ﺎﻫﺀﺍﺭﺠﺇ ﺩﺍﺭﻤﻝﺍ ﺕﺍﺭﻴﻐﹼﺘﻝﺍ ﻊﻗﻭﺘ ﻭ ،ﺔﻴﺭ
ﻭﺃ ﻥﻴﻴﻠﺨﺍﺩﻝﺍ ﻥﻴﻠﻤﺎﻌﺘﻤﻝﺍ ﻊﻴﻤﺠ ﻊﻤ ﺭﺍﻭﺤﻠﻝ ﺓﺍﺩﺁ ﻭ لﺎﺼﹼﺘﺍ ﺔﻠﻴﺴﻭ ﻪﹼﻨﺃ ﺎﻤﻜ ،ﺱﻭﻤﻠﻤ ﺭﺜﺃ ﺎﻬﻝ ﻲﺘﹼﻝﺍﻭ ﺎﻬﺒ ﻡﺎﻴﻘﻝﺍ لﺎﻘﺘﻨﻺﻝ ﻥﻴﺴﺤﹼﺘﻝﺍ ﺓﺩﺍﺭﺇ ﻡﻫﻭﺫﺤﺘ ﻥﻴﺫﹼﻝﺍ ﺔﻅﻓﺎﺤﻤﻝﺍ ﻥﺍﻭﻋﺃ لﻜ ﺩﻋﺎﺴﻴﻭ ،ﻥﻴﻴﺠﺭﺎﺨﻝﺍ ﻲﻤﻭﻴﻝﺍ ﺭﻴﻴﺴﹼﺘﻝﺍ ﻊﻗﺍﻭ ﻥﻤ
ﺓﺩﻌﺒ ﺯﻴﻤﺘﻤﻝﺍ ﺹﺌﺎﻘﻨ
ﻰﻝﺇ ﻝﺍﹼﺘ ﺭﻴﻴﺴ لﺎﻌﻔﻝﺍ . ﻰﻝﻭﻷﺍ ﺔﺠﺭﺩﻝﺎﺒ ﻪﺠﻭﻤ ﻲﻤﻫﺎﺴﹼﺘﻝﺍ ﻲﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﻁﹼﻁﺨﻤﻝﺍ ﺍﺫﻫ ﻥﺇ
لﺜﻤ ﺔﻴﺭﺎﹼﻘﻌﻝﺍ ﺕﺎﻅﻓﺎﺤﻤﻝﺍ ﻊﻤ ﻥﻴﻴﺠﺭﺎﺨﻝﺍ ﻥﻴﻠﻤﺎﻌﺘﻤﻠﻝ ﺎﻀﻴﺃ ﻪﺠﻭﻤ ﻭﻫﻭ ﻱﺭﺎﻘﻌﻝﺍ ﻅﻔﺤﻠﻝ ﺔﺒﺴﹼﻨﻝﺎﺒ ﺭﺍﺭﻘﻝﺍ ﺏﺎﺤﺼﻷ :
ﻴﺭﺎﻘﻌﻝﺍ ﺀﺍﺭﺒﺨﻝﺍ ،ﻥﻴﻘﹼﺜﻭﻤﻝﺍ ،ﺔﻴﻠﺤﻤﻝﺍ ﺕﺎﻋﺎﻤﺠﻝﺍ ﺍﻭﻠﹼﺜﻤﻤ ،ﺔﻴﻤﻭﻤﻌﻝﺍ ﺕﺍﺭﺍﺩﻹﺍ ﻭ ﻲﻀﺍﺭﻷﺍ ﺢﺴﻤ ﺕﺍﺭﺎﻁﺇ ،ﻥﻴ
ﻑﺍﺭﻁﻷﺍ ﻊﻴﻤﺠ ﻪﻴﻓ ﻡﻫﺎﺴﻴ ﺙﻴﺤ ﺎﻴﻤﻫﺎﺴﺘ ﻲﻤﺴ ﺍﺫﻫ لﺠﻷ ،ﺕﺎﻴﻌﻤﺠﻝﺍ .
V
ﺔﻴﺤﺎﺘﻔﻤﻝﺍ ﺕﺎﻤﻠﻜﻝﺍ :
،ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﺒﺴﺎﺤﻤﻝﺍ ﻲﻓ ﺔﻴﻝﻭﺩﻝﺍ ﺔﻴﺒﺴﺎﺤﻤﻝﺍ ﺭﻴﻴﺎﻌﻤﻝﺍ ،ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﻁﺨﻤﻝﺍ
ﺴﺘﻝﺍ ﻲﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﻁﻁﺨﻤﻝﺍ ﺍ ،ﻲﻤﻫﺎ
ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍ ،ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ،ﺡﻼﺼﻹ .
Résumé :
Cette étude met l’accent sur l'analyse de deux programmes qui ont été mis à l’exécution depuis l’an 2003 et qui ont pour objectif la réforme de la gestion de la fonction publique en Algérie, à savoir :
1- Le plan comptable de l’état (PCE) :
Ce plan est inspiré des normes comptables internationales dans la comptabilité publique ( IPSAS ). Ce plan est mis en action depuis le 01/01/2003 dans toutes les directions du trésor public des 48 "wilaya". Il est appliqué simultanément avec l'ancienne nomenclature, à savoir la nomenclature des comptes du trésor (NCT).
L'analyse du PCE, notamment le passage d'une comptabilité de caisse à une comptabilité patrimoniale nous permettra de vérifier l’effet de la comptabilisation des droits constatées notamment sur la classe « 2 » des immobilisations..
2- Le plan stratégique de participation (PSP) :
Aussi mis en action depuis 2005 dans toutes les conservations foncières au niveau national, dont le but envisagé est d'améliorer les services de la fonction publique. C’est un outil de gestion et de réflexion destiné à ressortir les besoins de tous les participants qui sont en relation avec la conservation foncière pour les mieux servir, en prévoyant les changements qu’il faudrait entreprendre. C’est aussi un moyen de communication et un outil de dialogue avec les partenaires internes ou externes en vue d'améliorer la gestion quotidienne qui comprend plusieurs lacunes:
lenteur des procédures administratives, le chevauchement entre les intérêts des employés, les retards dans les traitement des dossiers, les conflits entre les employés eux-mêmes et entre eux l'employeur, le médiocrité de services fournis ... etc.
Mots clés : plan comptable de l’état, plan stratégique de participation, les normes internationales de la comptabilité publique, réforme, fonction publique, management public.
VI
Abstract :
This study focuses on the analysis of two programs that have been implemented since 2003 and that the main aim is the management reform of the public service in Algeria, namely:
1- The accounting of the state (PCE):
This plan is based on International Public sector Accounting Standards (IPSAS). This plan was put into action since 01/01/2003 in all directions of public treasury of the 48 "wilaya". It is applied simultaneously with the old nomenclature, namely the classification of treasury accounts (NCT).
The analysis of PCE, including the shift from cash to accrual accounting will allow us to test the effect of the recognition of the rights recognized in particular the class "2" capital ..
2-The strategic plan participation (PSP) :
Also activated since 2005 in all the 48 « direction de la conservation fonciere » at the national level, including the intended purpose is to improve public services. It is a management tool for reflection and highlight the needs of all participants who come into contact with this administration for better service, anticipating changes that should be undertaken. It is also a means of communication and a tool for dialogue with internal and external partners to improve the daily management, which includes several shortcomings: slow administrative procedures, the overlap between the interests of employees, delays in treatment cases, conflicts between the employees themselves and with the employer, the poor quality of services provided ... etc..
Keywords: accounting of the state, strategic plan of participation, international public sector accounting standards, reform, public management.
IV
ﺱﺭﻬﻓ ﺕﺎﻴﻭﺘﺤﻤﻝﺍ
ﺔﻤﺎﻌﻝﺍ ﺔﻤﺩﻘﻤﻝﺍ ...
..
...
02
ﺔﻴﻝﺎﻜﺸﻹﺍ ...
...
...
. ...
04
ﺕﺎﻴﻀﺭﻔﻝﺍ ...
....
...
. ...
05
ﺔﺴﺍﺭﺩﻝﺍ ﺏﺎﺒﺴﺃ ...
...
...
..
...
...
05
ﺔﺴﺍﺭﺩﻝﺍ ﻑﺍﺩﻫﺃ ...
...
...
. ...
06
ﺔﺴﺍﺭﺩﻝﺍ ﺀﺎﻨﺜﺃ ﺔﻬﺠﺍﻭﻤﻝﺍ ﺕﺎﺒﻭﻌﺼﻝﺍ ...
. ...
..
...
07
ﺔﺴﺍﺭﺩﻝﺍ لﻜﻴﻫ ...
...
....
. ...
...
07
لﻭﻷﺍ لﺼﻔﻝﺍ :
ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍ لﻭﺤ ﺔﻴﺴﺎﺴﺃ ﻡﻴﻫﺎﻔﻤ .
...
..
...
10
لﻭﻷﺍ ﺙﺤﺒﻤﻝﺍ :
ﺭﻴﻴﺴﺘﻝﺍ ﺔﻴﻫﺎﻤ .
...
11
لﻭﻷﺍ ﺏﻠﻁﻤﻝﺍ :
ﺭﻴﻴﺴﹼﺘﻝﺍ ﺔﺴﺭﺎﻤﻤﻝ ﺔﻴﺨﻴﺭﺎﹼﺘﻝﺍ ﺭﻭﺫﺠﻝﺍ .
...
11
ﻲﻨﺎﺜﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﺭﻴﻴﺴﹼﺘﻝﺍ ﻑﻴﺭﻌﺘ .
...
...
11
ﺎﺜﻝﺍ ﺏﻠﻁﻤﻝﺍ ﺙﻝ
: ﺭﻴﻴﺴﹼﺘﻝﺍ ﻕﺎﻓﺁ .
...
14
ﻝﺍ ﺏﻠﻁﻤﻝﺍ ﻊﺒﺍﺭ
: ﺭﻴﻴﺴﹼﺘﻝﺍ ﻪﺠﻭﺃ .
...
14
ﺙﺤﺒﻤﻝﺍ ﻲﻨﺎﺜﻝﺍ
: ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﹼﺘﻝﺍ ﺔﻴﻫﺎﻤ .
...
15
لﻭﻷﺍ ﺏﻠﻁﻤﻝﺍ :
ﺩﻴﺩﺠﻝﺍ ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍ ﻑﻴﺭﻌﺘ
"
N.P.M ."
...
18
ﻲﻨﺎﺜﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍ ﺭﺩﺎﺼﻤ .
...
20
ﺙﻝﺎﹼﺜﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﻡﺎﻌﻝﺍ ﻉﺎﻁﻘﻝﺍ ﻲﻓ ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍ ﺩﻭﺠﻭ ﻡﺩﻋ ﺏﺎﺒﺴﺃ .
...
21
ﻊﺒﺍﺭﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﺕﺍﺭﺭﺒﻤ ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍ ﺩﻭﺠﻭ
. ...
. ...
23
ﺱﻤﺎﺨﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﹼﺘﻝﺍ ﺱﺴﺃ ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴ
. ...
24
لﻭﻷﺍ ﻉﺭﻔﻝﺍ :
ﻕﻁﻨﻤ ﺯﻭﺎﺠﺘ
"
ﻡﺯﻴﺭﻭﻠﻴﺎﺘﻝﺍ ."
...
25
ﻲﻨﺎﹼﺜﻝﺍ ﻉﺭﻔﻝﺍ :
ﺓﺩﻋﺎﻗ ﻡﺍﺭﺘﺤﺍ ﻊﻤ ﺭﻴﻴﺴﺘﻝﺍ ﻲﻓ ﻪﺒﻭﻠﺴﺃ ﺩﺠﻴ ﻥﺃ ﺭﺎﻁﺍ لﻜ ﻰﻠﻋ
"
5C
"
...
. 25
ﺙﻝﺎﹼﺜﻝﺍ ﻉﺭﻔﻝﺍ :
ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﺤﻠﺼﻤﻝﺍ ﺔﻓﺎﻘﺜ ﻰﻠﻋ ﺯﻴﻜﺭﺘﻝﺍ .
...
28
ﻊﺒﺍﺭﻝﺍ ﻉﺭﻔﻝﺍ :
ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻠﻝ ﺔﻤﺩﺨ ﻥﻴﺩﻝﺍ ﺭﻭﺩ لﻴﻌﻔﺘ .
...
29
ﺙﻝﺎﺜﻝﺍ ﺙﺤﺒﻤﻝﺍ :
ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍﻭ ﺔﻴﻋﺭﺸﻝﺍ .
...
. ...
33
لﻭﻷﺍ ﺏﻠﻁﻤﻝﺍ :
ﺔﻴﻋﺭﹼﺸﻝﺍ ﺔﻴﻫﺎﻤ .
...
34
ﻲﻨﺎﹼﺜﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﺏﺴﺤ ﺔﻴﻋﺭﹼﺸﻝﺍ ﻪﺠﻭﺃ )
Max Weber (
...
36
ﺙﻝﺎﺜﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﹼﺘﻝﺍﻭ ﺔﻨﻁﺍﻭﻤﻝﺍ .
...
. ...
39
ﻊﺒﺍﺭﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﻥﻁﺍﻭﻤﻝﺍ ﻊﻤ ﺔﻗﻼﻌﻝﺍ ﺭﻴﻴﺴﺘ ...
40
لﻭﻷﺍ ﻉﺭﻔﻝﺍ :
ﺔﻗﻼﻌﻜ ﺔﻨﻁﺍﻭﻤﻝﺍ .
...
40
ﻲﻨﺎﹼﺜﻝﺍ ﻉﺭﻔﻝﺍ :
ﺔﻤﻜﻭﺤ ﻥﻜﻤﻴ لﻫ ﺔﻨﻁﺍﻭﻤﻝﺍ
. ...
...
...
...
41
ﺙﻝﺎﺜﻝﺍ ﻉﺭﻔﻝﺍ :
ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍ ﻰﻠﻋ ﺔﻤﻜﻭﺤﻝﺍ ﻕﺭﻁ ﻁﺎﻘﺴﺇ .
..
...
...
42
1 - ﺔﻴﻨﻭﺭﺘﻜﻝﻹﺍ ﺓﺭﺍﺩﻹﺍ )
La E-administration .(
...
42
2 - ﺔﻴﻨﻭﺭﺘﻜﻝﻹﺍ ﺔﻤﻭﻜﺤﻝﺍ )
Le E-gouvernement (.
...
43
3 - ﺔﻴﻨﻭﺭﺘﻜﻝﻹﺍ ﺔﻤﻜﻭﺤﻝﺍ )
La E-gouvernance (.
...
43
ﻲﻨﺎﺜﻝﺍ لﺼﻔﻝﺍ :
ﺭﺌﺍﺯﺠﻝﺍ ﻲﻓ ﺔﻤﺎﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﺔﻴﻫﺎﻤ ...
46
لﻭﻷﺍ ﺙﺤﺒﻤﻝﺍ :
ﺭﺌﺍﺯﺠﻝﺍ ﻲﻓ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻠﻝ ﻲﺨﻴﺭﺎﹼﺘﻝﺍ ﺭﻭﻁﹼﺘﻝﺍ .
...
46
لﻭﻷﺍ ﺏﻠﻁﻤﻝﺍ :
ﺔﻨﺴ ﻡﺎﻅﻨ لﺒﻗ ﺓﺭﺍﺩﻹﺍ 1947
. ...
47
ﻲﻨﺎﺜﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﻡﺎﻅﻨ 1947 . ...
49
لﻭﻷﺍ ﻉﺭﻔﻝﺍ :
ﻡﺎﻌﻝﺍ ﻡﻜﺎﺤﻝﺍ .
...
...
49
ﻲﻨﺎﹼﺜﻝﺍ ﻉﺭﻔﻝﺍ :
ﺔﻴﺭﺌﺍﺯﺠﻝﺍ ﺔﻴﻌﻤﺠﻝﺍ .
...
50
ﺙﻝﺎﹼﺜﻝﺍ ﻉﺭﻔﻝﺍ :
ﻲﻠﺤﻤﻝﺍ ﻡﻴﻅﻨﺘﻝﺍ .
...
51
VI
ﺙﻝﺎﺜﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﻡﻴﻅﻨﺘﻝﺍ ﻰﺘﺤ ﻱﺭﺍﺩﻻﺍ 1962
. ...
52
لﻭﻷﺍ ﻉﺭﻔﻝﺍ :
ﺔﻴﺯﻜﺭﻤﻝﺍ ﺓﺭﺍﺩﻻﺍ .
...
. ...
52
ﻲﻨﺎﹼﺜﻝﺍ ﻉﺭﻔﻝﺍ :
ﺔﻴﺯﻜﺭﻤﻼﻝﺍ ﺓﺭﺍﺩﻹﺍ .
..
. ...
...
54
ﻲﻨﺎﺜﻝﺍ ﺙﺤﺒﻤﻝﺍ :
ﺔﻤﺎﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﺔﻴﻫﺎﻤ ...
58
ﺍ لﻭﻷﺍ ﺏﻠﻁﻤﻝ :
ﺔﻤﺎﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﻥﺎﻜﺭﺃ .
...
63
ﻉﺭﻔﻝﺍ لﻭﻷﺍ : ﻑﹼﻅﻭﻤﻝﺍ .
...
63
ﻲﻨﺎﹼﺜﻝﺍ ﻉﺭﻔﻝﺍ :
ﺎﻬﺘﺎﻴﻝﻭﺅﺴﻤﻭ ﺎﻬﺘﺎﺒﺠﺍﻭ ﺩﺩﺤﺘ ﻲﺘﹼﻝﺍ ﺔﻤﻅﻨﻷﺍﻭ ﺕﺎﻤﻴﻠﻌﹼﺘﻝﺍ ..
...
. 65
ﺙﻝﺎﹼﺜﻝﺍ ﻉﺭﻔﻝﺍ :
ﺀﺍﺩﻵﺍ . ...
...
65
ﻲﻨﺎﺜﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﻡﺎﻌﻝﺍ ﻑﻅﻭﻤﻠﻝ ﻲﻔﻴﻅﻭﻝﺍ ﺭﺎﺴﻤﻝﺍ .
...
65
ﺙﻝﺎﺜﻝﺍ ﺙﺤﺒﻤﻝﺍ :
ﻪﺘﺎﺒﺠﺍﻭﻭ ﻑﹼﻅﻭﻤﻝﺍ ﻕﻭﻘﺤ .
...
...
67
لﻭﻷﺍ ﺏﻠﻁﻤﻝﺍ :
ﻑﹼﻅﻭﻤﻝﺍ ﻕﻭﻘﺤ .
...
67
ﻲﻨﺎﺜﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﺕﺎﺒﺠﺍﻭﻝﺍ .
...
. ..
76
ﺙﻝﺎﺜﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﻥﻴـﻔﻅﻭﻤﻝﺍ ﺏﻴﺩﺄﺘ .
...
...
...
79
ﻊﺒﺍﺭﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﺔـﻤﺩﺨﻝﺍ ﺀﺎﻬﺘﻨﺍ .
...
...
81
ﻝﺍ لﺼﻔﻝﺍ ﺙﻝﺎﹼﺜ
: ﹼﺔﻘﺒﺎﺴﻝﺍ ﺕﺎﺴﺍﺭﺩﻝﺍﻭ ﻲﺠﻬﻨﻤﻝﺍ ﺭﺎﻁﻹﺍ .
...
86
لﻭﻷﺍ ﺙﺤﺒﻤﻝﺍ :
ﻲﺠﻬﻨﻤﻝﺍ ﺭﺎﻁﻹﺍ .
...
86
ﻲﻨﺎﹼﺜﻝﺍ ﺙﺤﺒﻤﻝﺍ :
ﺔﻘﺒﺎﺴﻝﺍ ﺕﺎﺴﺍﺭﺩﻝﺍ ...
88
ﻻﻭﺃ : ﻥﻴﻁﻁﺨﻤﻝﺍ ﺕﻝﻭﺎﻨﺘ ﻲﺘﻝﺍ ﺕﺎﺴﺍﺭﺩﻝﺍ ...
..
...
88
ﺎﻴﻨﺎﺜ : ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﺭﻴﻴﺴﺘ ﺡﻼﺼﺇ ﺕﻝﻭﺎﻨﺘ ﻲﺘﻝﺍ ﺕﺎﺴﺍﺭﺩﻝﺍ ...
. ...
89
لﻭﻷﺍ ﺏﻠﻁﻤﻝﺍ :
ﺎﻫﺍﺭﺠﺃ ﻲﺘﹼﻝﺍ ﺔﺴﺍﺭﺩﻝﺍ Serge Alécian et Dominique Fourcher
. ...
..
...
89
ﻲﻨﺎﹼﺜﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﻥﺎﻨﺒﻝ ﻲﻓ ﺞﻴﺭﻓ ﺩﻤﺤﻤ ﻱﺯﺎﻏ ﺙﺤﺎﺒﻝﺍ ﺎﻬﺒ ﻡﺎﻗ ﻲﺘﹼﻝﺍ ﺔﺴﺍﺭﺩﻝﺍ .
...
..
. 113
ﺏﻠﻁﻤﻝﺍ ﺙﻝﺎﹼﺜﻝﺍ
: ﺫﺎﺘﺴﻷﺍ ﺎﻬﺒ ﻡﺎﻗ ﻲﺘﹼﻝﺍ ﺔﺴﺍﺭﺩﻝﺍ Coline Talbot
ﺔﻴﻨﺎﻁﻴﺭﺒﻝﺍ ﺔﺒﺭﺠﹼﺘﻝﺍ لﻭﺤ .
...
..
162
ﻊﺒﺍﺭﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﺡﻼﺼﻹﺍ ﻲﻓ ﺔﻴﺭﺴﻴﻭﺴﻝﺍ ﺔﺒﺭﺠﺘﻝﺍ ...
...
. 168
ﺱﻤﺎﺨﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﻕﻴﺒﻁﺘ ﺩﻌﺒ ﺔﻴﺴﻨﺭﻔﻝﺍ ﺔﺒﺭﺠﹼﺘﻝﺍ
"
La LOLF ."
. ...
172
ﺱﺩﺎﺴﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﺔﻴﻝﺎﻁﻴﻻﺍ ﺔﺒﺭﺠﺘﻝﺍ .
...
...
..
175
ﻊﺒﺍﺭﻝﺍ لﺼﻔﻝﺍ :
ﻲﻤﻫﺎﺴﺘﻝﺍ ﻲﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﻁﻁﺨﻤﻝﺍﻭ ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﻁﺨﻤﻝﺍ لﻴﻠﺤﺘﻭ ﺔﺴﺍﺭﺩ ..
..
...
176
لﻭﻷﺍ ﺙﺤﺒﻤﻝﺍ :
ﺔﻝﻭﺩﻝﺍ ﺔﺒﺴﺎﺤﻤ ﺡﻼﺼﺇ ...
. ...
176
لﻭﻷﺍ ﺏﻠﻁﻤﻝﺍ :
ﺩﻴﺩﺠ ﻲﺒﺴﺎﺤﻤ ﻁﻁﺨﻤ ﺝﺍﺭﺩﺇ ﻲﻓ ﺭﻴﻜﻔﺘﻝﺍ ﺏﺎﺒﺴﺃ ...
177
ﻉﺭﻔﻝﺍ لﻭﻷﺍ : ﻰﺒﺴﺎﺤﻤﻝﺍ ﺭﺎﻁﻹﺍ ﺔﻴﺩﻭﺩﺤﻤ ﻲﻝﺎﺤﻝﺍ
– ﺔﻨﻴﺯﺨﻝﺍ ﺕﺎﺒﺎﺴﺤ ﺔﻨﻭﺩﻤ –
...
..
177
ﻝﺍ ﻉﺭﻔ ﻲﻨﺎﹼﺜﻝﺍ : ﺔﻴﻤﺘﺤ ﺔﻴﻝﻭﺩﻝﺍ ﺭﻴﻴﺎﻌﻤﻝﺍ ﻭ ﺕﺍﺩﺠﺘﺴﻤﻠﻝ ﺔﺒﺎﺠﺘﺴﻻﺍ ..
...
...
. ..
179
ﻝﺍ ﺏﻠﻁﻤ ﻲﻨﺎﺜﻝﺍ : ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﺒﺴﺎﺤﻤﻝﺍ ﻲﻓ ﺔﻴﻝﻭﺩﻝﺍ ﺭﻴﻴﺎﻌﻤﻝﺍ )
IPSAS (
...
...
....
179
ﻝﺍ ﻉﺭﻔ لﻭﻷﺍ : ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﺒﺴﺎﺤﻤﻝﺍ ﻲﻓ ﺔﻴﻝﻭﺩﻝﺍ ﺭﻴﻴﺎﻌﻤﻠﻝ ﻱﺭﻭﺼﺘﻝﺍ ﺭﺎﻁﻹﺍ ...
...
. 180
ﻝﺍ ﻉﺭﻔ ﻲﻨﺎﺜﻝﺍ : ﻴﺎﻌﻤﻝﺍ ﺹﺌﺎﺼﺨ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﺒﺴﺎﺤﻤﻝﺍ ﻲﻓ ﺔﻴﻝﻭﺩﻝﺍ ﺭﻴ
...
...
. 181
ﻝﺍ ﻉﺭﻔ ﺙﻝﺎﺜﻝﺍ : ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﺒﺴﺎﺤﻤﻝﺍ ﻲﻓ ﺔﻴﻝﻭﺩﻝﺍ ﺭﻴﻴﺎﻌﻤﻝﺍ ﻕﻴﺒﻁﺘ ﺕﺎﻴﻭﺘﺴﻤ .
...
...
...
182
ﻤﻝﺍ ﺏﻠﻁ ﺎﺜﻝﺍ ﺙﻝ : ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﻁﺨﻤﻝﺍ ﻯﻭﺘﺤﻤ ...
...
...
183
ﻝﺍ ﻉﺭﻔ لﻭﻷﺍ : ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﹼﻁﺨﻤﻝﺍ ﻥﻋ ﺕﺎﻴﻤﻭﻤﻋ ...
...
..
183
ﻻﻭﺃ : ﺔﻤﹼﺫﻝﺍ ﺔﺒﺴﺎﺤﻤ ﻰﻝﺇ ﻕﻭﺩﻨﺼﻝﺍ ﺔﺒﺴﺎﺤﻤ ﻥﻤ لﺎﻘﺘﻨﻹﺍ ..
...
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183
ﻴﻨﺎﺜ ﺎ : ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﻁﺨﻤﻝﺍ ﻉﻭﺭﺸﻤ ﻲﻓ ﺕﺎﺒﺎﺴﺤﻝﺍ ﻑﻴﻨﺼﺘﻭ ﻡﻴﻗﺭﺘ ﻡﺎﻅﻨ .
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ﺜ ﺜﻝﺎ ﺎ : ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﻁﺨﻤﻝﺍ ﺕﺎﺒﺎﺴﺤ لﺎﻤﻌﺘﺴﺇ ﺔﻴﻔﻴﻜ ....
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ﻉﺭﻔﻝﺍ ﻲﻨﺎﺜﻝﺍ : ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﻁﺨﻤﻝﺍ ﺔﻠﻜﻴﻫ ...
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ﻻﻭﺃ : ﺔﻴﻨﺍﺯﻴﻤﻝﺍ ﺭﺎﻬﻅﺈﺒ ﺔﻘﻠﻌﺘﻤﻝﺍ ﻑﺎﻨﺼﻷﺍ ...
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ﺜ ﻴﻨﺎ ﺎ : ﺔﻴﻝﺎﻤﻝﺍ ﻥﻭﻨﺎﻗ ﺫﻴﻔﻨﺘ ﺕﺎﻴﻠﻤﻌﻝ ﺔﻴﺩﺎﺼﺘﻗﻻﺍ ﺔﻝﺎﺤﻝﺍ ﻑﺼﻭﺒ ﺔﻘﹼﻠﻌﺘﻤﻝﺍ ﻑﺎﻨﺼﻷﺍ .
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VIII
ﺜ ﺜﻝﺎ ﺎ : ﻯﺭﺨﻷﺍ ﻑﺎﻨﺼﻷﺍ .
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ﻉﺭﻔﻝﺍ ﺙﻝﺎﺜﻝﺍ : ﺔﺴﺍﺭﺩ ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﹼﻁﺨﻤﻠﻝ ﺓﺩﻴﺩﺠﻝﺍ ﺕﺎﺒﺎﺴﺤﻝﺍ ...
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ﺃ ﻻﻭ : ﺕﺎﻨﻭﺯﺨﻤﻝﺍﻭ ﺕﺎﻜﻼﺘﻫﻹﺍ ،ﺕﺍﺭﺎﻤﺜﺘﺴﻻﺎـﺒ ﺔﺼﺎﺨﻝﺍ ﺕﺎﺒﺎﺴﺤﻝﺍ .
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ﺜ ﻴﻨﺎ ﺎ : ﺔﺘﺒﺜﻤﻝﺍ ﻕﻭﻘﺤﻝﺍ ﺔﻝﻭﺩﻠﻝ
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ﺜ ﺜﻝﺎ ﺎ : ﺔﻝﻭﺩﻝﺍ ﺔﻤﺫ ﺔﺠﻴﺘﻨ .
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ﺏﻠﻁﻤﻝﺍ ﻝﺍ
ﻊﺒﺍﺭ : ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﹼﻁﺨﻤﻝﺍ ﺩﻴﺴﺠﺘﻝ ﺔﻴﻠﻤﻌﻝﺍ ﺕﺍﻭﻁﺨﻝﺍ ﺔﻝﻭﺩﻠﻝ
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ﺏﻠﻁﻤﻝﺍ ﻝﺍ
ﺱﻤﺎﺨ : ﺔﺘﺒﺜﻤﻝﺍ ﻕﻭﻘﺤﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﺩﻴﻴﻘﺘﻝﺍ ﺕﺎﻴﻠﻤﻋ .
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ﻉﺭﻔﻝﺍ لﻭﻷﺍ : ﺏﺌﺍﺭﻀﻝﺍ ﺔﻀﺎﺒﻗ ﻯﻭﺘﺴﻤ ﻰﻠﻋ ﺔﺘﺒﺜﻤﻝﺍ ﻕﻭﻘﺤﻝﺍ لﻴﺠﺴﺘ ...
204
ﻻﻭﺃ : ﺔﻴﻝﺎﺤﻝﺍ ﺔﻨﺴﻝﺍ ﻲﻓ ﺔﺌﺸﺎﹼﻨﻝﺍ ﺔﺘﺒﺜﻤﻝﺍ ﻕﻭﻘﺤﻝﺍ لﻴﺠﺴﺘ )
ﻥ .(
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ﺜ ﻴﻨﺎ ﺎ : ﺔﻘﺒﺎﺴﻝﺍ ﺕﺍﻭﻨﺴﻝﺍ ﻲﻓ ﺔﺌﺸﺎﹼﻨﻝﺍ ﻕﻭﻘﺤﻝﺍ ﻲﻗﺍﻭﺒ لﻴﺠﺴﺘ ....
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ﻉﺭﻔﻝﺍ ﻲﻨﺎﹼﺜﻝﺍ : ﺭﻤﻝﺍ ﺏﺴﺎﺤﻤﻝﺍ ﻰﻝﺇ لﻘﹼﻨﻝﺍ ﺕﺎﻴﻠﻤﻋ ﻱﺯﻜ
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ﻻﻭﺃ : ﻲﻓ لﺠﺴﻤﻝﺍ ﺔﺘﺒﺜﻤﻝﺍ ﻕﻭﻘﺤﻝﺍ ﻥﺍﺯﻴﻤ 31
/ 12 / ﻯﻭﺘﺴﻤ ﻰﻠﻋ ﻥ ﺏﺌﺍﺭﻀﻝﺍ ﺔﻀﺎﺒﻗ
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ﺜ ﻴﻨﺎ ﺎ : ﺔﻴﻝﺎﺤﻝﺍ ﺔﻨﺴﻝﺍ ﻲﻓ ﺔﻠﺼﺤﻤﻝﺍ ﺭﻴﻏ ﺔﺘﺒﺜﻤﻝﺍ ﻕﻭﻘﺤﻝﺍ ﻲﻗﺍﻭﺒ ﻥﺍﺯﻴﻤ
ﺦﻴﺭﺎﺘﺒ ﺔﻠﺠﺴﻤﻝﺍﻭ 31
/ 12 / ﻥ + 1 ﺔﻀﺎﺒﻘﻝﺍ ﺏﺴﺎﺤﻤ ﻯﻭﺘﺴﻤ ﻰﻠﻋ .
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ﻉﺭﻔﻝﺍ ﺙﻝﺎﺜﻝﺍ : ﺔﻨﻴﺯﺨﻠﻝ ﻱﺯﻜﺭﻤﻝﺍ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻥﻭﻌﻝﺍ ﻯﻭﺘﺴﻤ ﻰﻠﻋ ﻊﻴﻤﺠﹼﺘﻝﺍ ﺔﻴﻠﻤﻋ ACCT
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ﻻﻭﺃ : ﺔﻴﻝﺎﺤﻝﺍ ﺔﻨﺴﻝﺍ ﻲﻓ ﺔﺌﺸﺎﻨﻝﺍ ﺔﺘﺒﺜﻤﻝﺍ ﻕﻭﻘﺤﻝﺍ )
ﻥ ( ....
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ﺜ ﻴﻨﺎ ﺎ : ﺔﻘﺒﺎﺴﻝﺍ ﺕﺍﻭﻨﺴﻝﺍ ﻲﻓ ﺔﺌﺸﺎﹼﻨﻝﺍ ﻕﻭﻘﺤﻝﺍ ﺕﻼﻤﻜﻤ ..
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ﻲﻨﺎﺜﻝﺍ ﺙﺤﺒﻤﻝﺍ :
ﻲﻤﻫﺎﺴﺘﻝﺍ ﻲﺠﻴﺘﺍﺭﺘﺴﻻﺍ ﻁﻁﺨﻤﻝﺍ )
P.S.P (
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ﺏﻠﻁﻤﻝﺍ لﻭﻷﺍ
: ﻑﺍﺩﻫﺃ ﻲﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﻁﻁﺨﻤﻝﺍ ﻲﻤﻫﺎﺴﺘﻝﺍ
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ﺍ ﺎﺜﻝﺍ ﺏﻠﻁﻤﻝ ﻲﻨ
: لﺤﺍﺭﻤ ﻁﻁﺨﻤﻝﺍ
ﻲﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﻲﻤﻫﺎﺴﺘﻝﺍ
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ﻤﻝﺍ ﺏﻠﻁ ﻝﺍ ﺙﻝﺎﺜ : ﻁﻁﺨﻤﻝﺍ ﺭﺎﺴﻤ ﺭﻴﻀﺤﺘ ﻲﺠﻴﺘﺍﺭﺘﺴﻹﺍ
ﻲﻤﻫﺎﺴﺘﻝﺍ ...
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ﻝﺍ ﺙﻝﺎﺜﻝﺍ ﺙﺤﺒﻤ :
ﺙﺤﺒﻝﺍ ﺔﺼﻼﺨ ﺽﺭﻋ .
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ﺏﻠﻁﻤﻝﺍ ﻷﺍ
لﻭ : لﻴﻠﺤﹼﺘﻝﺍ . ...
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ﺏﻠﻁﻤﻝﺍ ﺍ ﻲﻨﺎﺜﻝ : ﺞﺌﺎﺘﹼﻨﻝﺍ . ...
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ﻤﻝﺍ ﺏﻠﻁ ﻝﺍ ﺙﻝﺎﺜ : ﺕﺎﻴﺼﻭﹼﺘﻝﺍ .
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ﺔﻤﺘﺎﺨﻝﺍ . ...
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ﺕﺍﺭﺎﺼﺘﺨﻹﺍ ﺔﻤﺌﺎﻗ ...
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لﻭﺍﺩﺠﻝﺍ ﺔﻤﺌﺎﻗ ...
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ﺔﻤﺌﺎﻗ لﺎﻜﺸﻷﺍ .
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ﻊﺠﺍﺭﻤﻝﺍ ﺔﻤﺌﺎﻗ .
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ﻤﻝﺍ ﺔﻤﺌﺎﻗ ﻕﺤﻼ
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ةماعلا ةمدقملا
2
ةمّدقملا ةماعلا
:
ﺏﻌﻠﻴ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﻉﺎﻁﻗ ﻕﻭﻘﺤﻝ ﻲﺴﺎﺴﻷﺍ ﻥﻤﺎﻀﻝﺍ ﺭﺒﺘﻌﻴ ﻭ ﺩﺎﺼﺘﻗﻻﺍ ﻭ ﻊﻤﺘﺠﻤﻝﺍ ﻲﻓ ﺎﻴﺴﺎﺴﺃ ﺍﺭﻭﺩ
،ﺕﺎﻓﻼﺨﻝﺍ ﻭ لﻜﺎﺸﻤﻝﺍ لﺤﻝ ﺭﻴﺨﻷﺍ ﺄﺠﻠﻤﻝﺍ ﻭﻫﻭ ﻡﻬﻌﻤﺘﺠﻤ ﻲﻓ ﺔﻠﻋﺎﻔﻝﺍ ﻡﻬﺘﻜﺭﺎﺸﻤﻝ ﻥﻴﻨﻁﺍﻭﻤﻝﺍ ﻥﺃ ﻙﻝﺫ
ﺓﺭﺍﺩﻹﺍ
ﺔﻴﻋﺎﻨﺼﻝﺍ لﻭﺩﻝﺍ ﻲﻓ ﺔﻴﻤﻭﻤﻌﻝﺍ ﻡﻫﺎﺴﺘ
ﻲﻓ ﺭﺒﺘﻌﻤ ﺭﺩﻘﺒ ﻲﻤﻭﻘﻝﺍ لﺨﺩﻝﺍ
. ﺔﻴﺭﺼﻌﻝﺍ ﺔﻝﻭﺩﻝﺍ ﺀﺎﺒﻋﺃ ﺓﺩﺎﻴﺯﻝ ﺭﻅﻨﻝﺎﺒﻭ
ﻡﺎﻌﻝﺍ ﻡﺎﻅﻨﻝﺍ ﻅﻔﺤﻭ ﺔﻴﺠﺭﺎﺨﻝﺍ ﺕﺍﺀﺍﺩﺘﻋﻻﺍ ﻊﻓﺩ ﻰﻠﻋ ﻲﻀﺎﻤﻝﺍ ﻲﻓ ﺭﺼﺘﻘﺘ ﺕﻨﺎﻜ ﻲﺘﻝﺍ ﺎﻬﻔﺌﺎﻅﻭ ﺭﺎﻁﺇ ﻉﺎﺴﺘﺍﻭ ﻤ ﺭﻴﺜﻜ ﺯﺎﺠﻨﺇ لﻤﺸﺘﻝ ﺕﺩﺘﻤﺍ ﺙﻴﺤ ،ﺔﻝﺍﺩﻌﻝﺍ ﺔﻤﺎﻗﺇﻭ ﻲﻠﺨﺍﺩﻝﺍ ﺓﺎﻴﺤﻝﺍ ﺕﻻﺎﺠﻤ ﻑﻠﺘﺨﻤ ﻲﻓ ﺔﻤﺎﻌﻝﺍ ﺕﺎﻤﺩﺨﻝﺍ ﻥ
. ﻥﻤ
ﺭﻴﻏ ﺔﺒﺴﻨ ﻥﻭﻠﺜﻤﻴ ﻥﻭﻔﻅﻭﻤﻝﺍ ﺕﺎﺒﻭ ،ﺓﺭﻴﺒﻜ ﺓﺩﺎﻴﺯ ﺙﻴﺩﺤﻝﺍ ﺍﺫﻫ ﺎﻨﺭﺼﻋ ﻲﻓ ﻥﻴﻔﻅﻭﻤﻝﺍ ﺩﺩﻋ ﺩﻬﺸﻴ ﻯﺭﺨﺃ ﺔﻬﺠ ﺔﻝﻭﺩﻝﺍ ﻥﺎﻜﺴ ﻥﻤ ﺔﻠﻴﻠﻗ .
لﻜﺒ ﺔﻠﺼﺘﻤﻝﺍ لﻜﺎﺸﻤﻝﺍ ﺩﻘﻌﺘ ﻰﻝﺇ ﻑﺌﺎﻅﻭﻝﺍ ﻡﺠﺤ ﻡﺨﻀﺘﻭ ﻥﻴﻔﻅﻭﻤﻝﺍ ﺩﺩﻋ ﺩﺎﻴﺩﺯﺍ ﻯﺩﺃ ﺩﻗﻭ
ﺩﻴ ﺎﻤﻤ ﺔﻔﻴﻅﻭﻝﺍﻭ ﻑﻅﻭﻤﻝﺍ ﻥﻤ ﻯﻭﺘﺴﻤ ﻊﻓﺭﻭ ﻲﻔﻴﻅﻭﻝﺍ لﻤﻌﻝﺍ ﻡﻴﻭﻘﺘ ﻥﻜﻤﻴ ﻰﺘﺤ ﻲﻤﻠﻌﻝﺍ ﺙﺤﺒﻝﺍﻭ ﺔﺴﺍﺭﺩﻝﺍ ﻰﻝﺇ ﻭﻋ
ﻑﻅﻭﻤﻝﺍ ﺀﺍﺩﺁ .
ﺇ ﺎﻴﻝﺎﺤ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﺭﻴﻴﺴﺘ ﻥ ﺭﺌﺍﺯﺠﻝﺍ ﻲﻓ
ﻴ لﻜﺸﺒ ﻡﻤﺼﻤ ﻲﻨﻭﻨﺎﻘﻝﺍ ﺏﻨﺎﺠﻝﺍ ﻪﻴﻠﻋ ﻰﻐﻁ
. ﻓ لﻜ ﻊﻗﻭﻤ
ﻑﻅﻭﻤ
،ﺩﺩﺤﻤ ﺓﺭﺍﺩﻹﺍ ﻲﻓ ﺎﻤ
ﺍ ﹼﻝ ﻪﻠﻌﻔﻴ ﻥﺃ ﺏﺠﻴ ﻱﺫ ﻪﻴﺩﺎﻔﺘ ﺏﺠﻴ ﻱﺫﹼﻝﺍ ﺎﻤﻭ
ﻤ ﺎﻬﻴﻠﻋ ﺹﻭﺼﻨ ﺕﺎﻤﻴﻠﻌﺘﻭ ﺕﺎﻌﻴﺭﺸﺘﺒ
ﺎﻬﻨﻋ ﺝﻭﺭﺨﻝﺍ ﻊﻨﻤﻴﻭ ﺎﻴﻓﺭﺤ ﺎﻫﺫﻴﻔﻨﺘﺒ ﻡﺯﻠﻴ .
ﻡﻭﻬﻔﻤ ﻥﻋ ﺍﺩﻴﻌﺒ ﻥﻴﻨﺍﻭﻘﻠﻝ ﻡﺭﺎﺼﻝﺍ ﻕﻴﺒﻁﺘﻝﺍ ﻥﻤ ﺔﻴﻋﺭﺸﻝﺍ ﺩﻤﺘﺴﺘﻓ
لﺒﻗ ﺕﺂﻴﻬﻝﺍ ﺭﺍﺭﻘﺘﺴﺍ ﺭﻤﻴ ﺎﻤﻜ ،ﺎﻬﻴﻠﻋ لﺼﺤﻤﻝﺍ ﺞﺌﺎﺘﻨﻠﻝ ﻻ لﺌﺎﺴﻭﻝﺍ ﺭﻓﻭﺘ ﻯﺩﻤﻝ ﺔﻴﻭﻝﻭﻷﺍ ﻰﻁﻌﺘﻭ ،ﺔﻴﻝﺎﻌﻔﻝﺍ ﺭﻴﻴﻐﺘﻝﺍ ﻊﻤ ﺏﻭﺎﺠﺘﻝﺍ .
ﻔﻴﻅﻭﻝﺍ ﻉﻭﻀﻭﻤ ﻥﺃ ﺢﻀﺍﻭﻝﺍ ﻥﻤ ﻭ ﺏﻌﺸﺘﻤ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔ
ﻷﺍ ﺩﺩﻌﺘﻤ ﺩﺩﺤﻴ ﻥﺃ ﺙﺤﺎﺒﻝﺍ ﻰﻠﻋ ﺏﺠﻭﺘﺴﻴ ﺎﻤﻤ ﺩﺎﻌﺒ
ﻉﺎﻁﻘﻝﺍ ﺍﺫﻫ ﺎﻴﺎﻨﺜ ﻥﻴﺒ ﻩﺎﺘ ﹼﻻﺇﻭ ﺔﹼﻗﺩﺒ ﻪﺘﺴﺍﺭﺩ لﺎﺠﻤ .
ﺔﺴﺍﺭﺩ ﻰﻠﻋ ﺍﺯﹼﻜﺭﻤ ﺎﻨﺜﺤﺒ ﻉﻭﻀﻭﻤ ﻥﺎﻜ ﺍﺫﻝ ﺔﻴﻝﺎﻌﻓ
ﺞﻤﺍﺭﺒﻝﺍ
ﺓﺩﺭﻭﺘﺴﻤﻝﺍ ﺔﻴﻨﻘﹼﺘﻝﺍ ﺎﻬﻨﻘﺤ ﻡﺘ ﻲﺘﹼﻝﺍﻭ
ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﻉﺎﻁﻗ ﻲﻓ ﻪﺤﻼﺼﺍ ﻑﺩﻬﺒ
. ﻪﺘﺎﻬﻝ ﺔﻨﻴﻌﻜ ﺎﻨﺫﺨﺃ ﺞﻤﺍﺭﺒﻝﺍ
ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﹼﻁﺨﻤﻝﺍ )
PCE ( ﻲﻤﻫﺎﺴﹼﺘﻝﺍ ﻲﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﻁﹼﻁﺨﻤﻝﺍ ﺍﺫﻜﻭ )
PSP ( ﻊﻤ ﺎﻘﺒﻁ ﻥﺎﺠﻤﺎﻨﺭﺒ ﺎﻤﻫﻭ ،
ةماعلا ةمدقملا
ﺔﻨﺴ ﺔﻴﺍﺩﺒ 2003
ﺓﺭﺘﻔﻝﺍ لﻼﺨ ﺍﺫﻫﻭ ﺏﻴﺘﺭﺘﻝﺍ ﻰﻠﻋ ﺔﻴﺭﺎﹼﻘﻌﻝﺍ ﺔﻅﻓﺎﺤﻤﻝﺍ ﺍﺫﻜﻭ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻨﻴﺯﺨﻝﺍ ﻲﻓ )
2003 -
2008 ( ﺔﻴﻠﻴﻠﺤﺘ ﺔﺴﺍﺭﺩ ﺎﻤﻬﻴﻠﻋ ﺎﻨﻴﺭﺠﺃﻭ .
ﺔﺴﺍﺭﺩﻝﺍ ﻑﺩﻬﺘ ﺭﺌﺍﺯﺠﻝﺍ ﻲﻓ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﺭﻴﻴﺴﺘ ﺡﻼﺼﺇ ﻲﻓ ﺔﻴﻨﻘﹼﺘﻝﺍ ﺞﻤﺍﺭﺒﻝﺍ ﺔﻤﻫﺎﺴﻤ ﻯﺩﻤ ﺔﻓﺭﻌﻤ ﻰﻝﺇ
.
،ﻉﺎﻁﻘﻝﺍ ﺍﺫﻫ ﺭﻴﻴﺴﺘ ﺡﻼﺼﻹ ﺎﻨﺘﻴﺅﺭ ﻡﻴﺩﻘﺘ ﻯﻭﺴ لﻤﻌﻝﺍ ﺍﺫﻬﺒ ﺎﻨﺩﺭﺃ ﺎﻤﻭ
"
ﺡﻼﺼﻹﺍ ﻥﻷ ﺎﻴﻋﺭﺸ ﺎﺒﺠﺍﻭ ﻁﻘﻓ ﺱﻴﻝ
لﺒ
ﻭﻠﻓ ؛ﺔﻴﻌﻴﺒﻁ ﺓﺭﻭﺼﺒ ﺎﻌﻴﻤﺠ ﻪﺴﺭﺎﻤﻨ ﺔﻴﻨﺎﺴﻨﺇ ﺓﺭﻁﻓ ﻭﻫ
،ﻪﺤﻼﺼﺈﺒ ﻡﺎﻘﻝ ﺎﻨﺩﺤﺃ ﺏﻭﺜ ﺩﺴﻓ ﻥﻤ ﺍﺭﺍﺩﺠ ﻥﺃ ﻭﻝﻭ
ﺩﺴﻓ ﻪﻘﻓﺍﺭﻤ ﻥﻤ ﻕﻓﺭﻤ ﻱﺃ ﻭﺃ ﻪﺘﻴﺒ ﻥﺍﺭﺩﺠ ،لﻠﺨﻝﺍ ﺍﺫﻫ ﺡﻼﺼﻹ ﺍﺭﻭﻓ ﺏﻬﻝ
ﻥﺃ ﻲﻘﻁﻨﻤﻝﺍ ﺭﻴﻏ ﻥﻤﻓ ﺵﻴﻌﻴ
ﻥﺎﺴﻨﻹﺍ
ﻲﻓﻭ ﺓﺩﺴﺎﻓ ﺀﺍﻭﺠﺃ ﻲﻓ ﺎﻬﺤﻠﺼﻴ ﻥﺃ ﻪﺘﻋﺎﻁﺘﺴﺍ
ﻙﻝﺫﺒ ﺭﺩﺎﺒﻴ ﻻﻭ .
ﻹﺍ ﻥﺇ ﺕﻻﺎﺴﺭﻝﺍ ﺹﺨﻠﻤ ﻭﻫ ﺡﻼﺼ ،ﺔﻴﻭﺎﻤﺴﻝﺍ
ﺔﻝﺎﺴﺭ ﺎﻤﻭ ﹼﻨﻝﺍ
ﻲﺒ ﺩﻤﺤﻤ ﺎﺴﺭﻭ لﺒ ﻡﻠﺴﻭ ﻪﻴﻠﻋ ﷲﺍ ﻰﻠﺼ ﺎﻌﻴﻤﺠ ﺀﺎﻴﺒﻨﻷﺍ ﺔﻝ
ﹼﻻﺇ ﺡﻼﺼﻹﺍ .
ﻲﺒﻨﻝﺍ ﺹﺭﺤ ﺩﻜﺅﻴ ﺎﻤﻤﻭ
ﺏﻨﺍﻭﺠ ﻕﻴﻘﺤﺘ ﻰﻠﻋ ﻡﻠﺴﻭ ﻪﻴﻠﻋ ﷲﺍ ﻰﻠﺼ ﺭﺭﻜﺘﻤﻝﺍ ﻩﺅﺎﻋﺩ ﺔﺜﻼﺜﻝﺍ ﺡﻼﺼﻹﺍ
" : ﻭﻫ ﻱﺫﻝﺍ ﻲﻨﻴﺩ ﻲﻝ ﺢﻠﺼﺃ ﻡﻬﻠﻝﺍ
ﻲﻝ ﺢﻠﺼﺃﻭ ،ﻱﺭﻤﺃ ﺔﻤﺼﻋ ﻱﺩﺎﻌﻤ ﺎﻬﻴﻓ ﻲﺘﻝﺍ ﻲﺘﺭﺨﺁ ﻲﻝ ﺢﻠﺼﺃﻭ ،ﻲﺸﺎﻌﻤ ﺎﻬﻴﻓ ﻲﺘﻝﺍ ﻱﺎﻴﻨﺩ
"
) ،ﻡﻠﺴﻤ ﺢﻴﺤﺼ
ﺹ ،ﻊﺴﺎﺘﻝﺍ ﺩﻠﺠﻤﻝﺍ 40
( ﻓﻭ ، ﻻ ﻪﻨﺃ ﻰﻠﻋ ﺩﻴﻜﺄﺘ ﺍﺫﻫ ﻲ ﺡﻼﺼﻹﺍ ﺏﻨﺍﻭﺠ لﻤﺎﻜﺘﺒ ﻻﺇ ﺔﻴﺭﺸﺒﻠﻝ ﺡﻼﺼ
. ﻓ ﷲﺍ ﻲﺒﻨ ﺍﺫﻬ
لﻭﻘﻴ ﻡﻼﺴﻝﺍ ﻪﻴﻠﻋ ﺏﻴﻌﺸ ﻪﻤﻭﻘﻝ
: } ﹸﺕﻌﹶﻁﹶﺘﺴﺍ ﺎﻤ ﺡﹶﻼﺼِﻹﺍ ﱠﻻِﺇ ﺩﻴﹺﺭُﺃ ﻥِﺇ {
) ﺔﻴﻵﺍ ،ﺩﻭﻫ ﺓﺭﻭﺴ 88
( ﺎﻀﻴﺃ ﻙﻝﺫﺒ ﻭﻫﻭ ،
ﺭﺼﺘﺨﻴ ﻪﺘﻤﻴﻗ ﻥﻴﺒﻴﻭ ،ﺡﻼﺼﻹﺍ ﻲﻓ ﻪﺘﻝﺎﺴﺭ
.
ﻥﺃ ﺎﻤﻜ ﹼﻠﻜ ﺎﻤﻝ ﻡﻼﺴﻝﺍ ﻪﻴﻠﻋ ﻰﺴﻭﻤ
ﻪﺒﺭ ﻪﻤ ﻪﻴﻝﺇ ﺝﺭﺨﻴ ﻥﺃ ﻩﺎﻋﺩﻭ
لﺎﻗ ﻪﻤﻭﻗ ﻲﻓ ﻪﻝ ﺔﻔﻴﻠﺨ ﻥﻭﺭﺎﻫ ﻩﺎﺨﺃ لﻌﺠﻴ ﻥﺃ ﺩﺍﺭﺃﻭ ،ﺓﺍﺭﻭﺘﻝﺍ ﻰﻘﻠﺘﻴﻝ ﻪﻝ
: } ﻊﹺﺒﱠﺘﹶﺘ ﹶﻻﻭ ﺢﻠﺼَﺃﻭ ﻲﻤﻭﹶﻗ ﻲﻓ ﻲﻨﹾﻔﹸﻠﹾﺨﺍ
َلﻴﹺﺒﺴ ﻥﻴﺩﺴﹾﻔﻤﹾﻝﺍ {
) ﺔﻴﻵﺍ ،ﻑﺍﺭﻋﻷﺍ ﺓﺭﻭﺴ 142
( . ﻭﻫﻭ ّلﺩﻴ ﺎﻤ ﻰﻠﻋ
ﻥﺃ ﺀﺍﺩﻋﺃ ﺡﻼﺼﻺﻝ ﺍ
ﻲﻓ ﻤ ﻥﻴﺤﻠﺼﻤﻝﺍ لﺒﺎﻘ ،
ﻰﻝﺎﻌﺘ لﺎﻗ :}
ﹶﺘﻭ ِﷲﺍ ﹺلﻴﹺﺒﺴ ﻥﻋ ﻥﻭﺩﺼ ﻪﺒ ﻥﻤﺁ ﻥﻤ
ﻭﹶﺘ ﺎﻬﹶﻨﻭﹸﻐﺒ ﺎﺠﻭﻋ { ) ﺔﻴﻵﺍ ،ﻑﺍﺭﻋﻷﺍ ﺓﺭﻭﺴ 86
( ، ، ﻡﻬﻓ
ﺒﺤﻴ ﻥﻭ
ﻰﻠﻋ ﻡﻫﺩﻋﺎﺴﺘ ﺩﺎﺴﻔﻝﺍ ﺀﺍﻭﺠﺃ ﻥﺃ ﻥﻭﺭﻴﻭ ،ﻑﺍﺭﺤﻨﻻﺍﻭ ﺝﻭﻌﻝﺍ لﻅ ﻲﻓ ﺵﻴﻌﻝﺍ ﻡﻬﻌﺌﺎﺒﻁ ﻲﻓ ﻡﻫﻭ ،ﻡﻬﺘﺎﺒﻏﺭ ﻕﻴﻘﺤﺘ
ﺘﺘﻭ ﻭﻤﻨﺘ ﻲﺘﻝﺍ ﻡﻴﺜﺍﺭﺠﻝﺍ ﻥﻭﻬﺒﺸﻴ ﻙﻠﺘ ﺀﺍﻭﺠﺃ ﻲﻓ ﺭﺜﺎﻜ
ﺎﻬﺘﺭﺍﺭﺤﻭ ﺎﻬﺌﺎﻴﻀﺒ ﺱﻤﺸﻝﺍ ﺎﻬﻴﻠﻋ ﺕﻌﻠﻁ ﺍﺫﺈﻓ ،ﻥﻔﻌﻝﺍﻭ ﻥﺘﻨﻝﺍ
،ﺕﻭﻤﺘ ﻡﻴﺜﺍﺭﺠﻝﺍ ﻩﺫﻫ ﻥﺈﻓ ﻥﻠﻌﻝﺍﻭ ﺀﻭﻀﻝﺍ ﻲﻓ ﺵﻴﻌﻝﺍ ﻥﻭﺒﺤﻴ ﻻ ﻡﻬﻓ ﻙﻝﺫﻝﻭ
.
ﺠﺒﺘ ﻥﻤﻭ ﻡﻬﻨﺃ ﻡﻬﺌﺍﺩﺘﻋﺍﻭ ﺀﻻﺅﻫ ﺢ
ةماعلا ةمدقملا
4
ﻡﻬﻨﻋ لﺠﻭ ﺯﻋ ﷲﺍ لﺎﻗ ﺩﻗﻭ ،ﻥﻭﺤﻠﺼﻤ ﻡﻬﻨﺃ ﻥﻭﻋﺩﻴﻭ ﺱﺎﻨﻝﺍ ﻥﻭﻋﺩﺨﻴﻭ ﻡﻬﺴﻔﻨﻷ ﻥﻭﺠﻭﺭﻴ }:
ﹶﻝ َلﻴﻗ ﺍﹶﺫِﺇﻭ ﹶﻻ ﻡﻬ
ﻥﺤﹶﻨ ﺎﻤﱠﻨِﺇ ﺍﻭﹸﻝﺎﹶﻗ ﹺﺽﺭَﻷﺍ ﻲﻓ ﺍﻭﺩﺴﹾﻔﹸﺘ ﻥﻭﺤﻠﺼﻤ
* ﱠﻻ ﻥﻜﹶﻝﻭ ﻥﻭﺩﺴﹾﻔﻤﹾﻝﺍ ﻡﻫ ﻡﻬﱠﻨِﺇ ﹶﻻَﺃ
ﻥﻭﺭﻌﹾﺸﻴ {
).
ﺔﻴﻵﺍ ،ﺓﺭﻘﺒﻝﺍ 11
.(
ﺇ
ﻥ ﺔﻴﺴﺎﺴﻷﺍ ﺔﻤﻬﻤﻝﺍ ﻲﻫ ﺡﻼﺼﻹﺍ ﺔﻴﻠﻤﻋ
ﻤﻸﻝ ﺔﺴﺭﺎﻤﻤﺒ ﺃﺩﺒ ﺍﺫﺇ ﻻﺇ ﺎﻤﻠﺴﻤ ﺩﻌﻴ ﻻ ﻡﻠﺴﻤﻝﺍ ﻥﺃﻭ ،ﺔﻴﻤﻼﺴﻹﺍ ﺔ
،ﺔﻴﻠﻤﻌﻝﺍ ﻩﺫﻫ ﻝ ﺎﻗﺍﺩﺼﻤ
لﺠﻭ ﺯﻋ ﷲﺍ لﻭﻘ :
}
ﻥﻭﺭﻤﺄﹶﺘ ﹺﺱﺎﱠﻨﻠِﻝ ﹾﺕﺠﹺﺭﹾﺨُﺃ ﺔﻤُﺃ ﺭﻴﹶﺨ ﻡﹸﺘﹾﻨﹸﻜ ﹺﻥﻋ ﻥﻭﻬﹾﻨﹶﺘﻭ ﻑﻭﺭﻌﻤﹾﻝﺎﹺﺒ
ِﷲﺎﹺﺒ ﻥﻭﹸﻨﻤْﺅﹸﺘﻭ ﹺﺭﹶﻜﹾﻨﻤﹾﻝﺍ {
) ﺔﻴﻵﺍ ،ﻥﺍﺭﻤﻋ لﺁ ﺓﺭﻭﺴ 110
( ﻩﺫﻫ ﻲﻔﻓ ؛ ﺎﻬﻤﻫﺃ ﻥﻤﻭ ،ﺔﻴﺭﻴﺨﻝﺍ ﺕﺎﻤﻭﻘﻤ ﺕﺩﺩﺤﺘ ﺔﻴﻵﺍ
،ﺭﻜﻨﻤﻝﺍ ﻥﻋ ﻲﻬﻨﻝﺍﻭ ﻑﻭﺭﻌﻤﻝﺎﺒ ﺭﻤﻷﺍ ﻭ
ﹼﻠﻝﺍ ﻥﻤ ﻥﺍﺫ ﺡﻼﺼﻹﺍ ﺕﺍﻭﺩﺃ
. ﻪﻨﺎﺤﺒﺴ ﻰﻝﻭﻤﻝﺍ لﻭﻘﻴ ﺎﻤﻜ :
} ﻥﻭﹸﻨﻤْﺅﻤﹾﻝﺍﻭ
ﹸﺕﺎﹶﻨﻤْﺅﻤﹾﻝﺍﻭ ﹺﻥﻋ ﻥﻭﻬﹾﻨﻴﻭ ﻑﻭﺭﻌﻤﹾﻝﺎﹺﺒ ﻥﻭﺭﻤْﺄﻴ ﹴﺽﻌﺒ ﺀﺎﻴِﻝﻭَﺃ ﻡﻬﻀﻌﺒ
ﹺﺭﹶﻜﹾﻨﻤﹾﻝﺍ ...
{ ) ﺓﺭﻭﺴ ﺔﻴﻵﺍ ﺔﺒﻭﺘﻝﺍ 71
( ﻥﺎﺘﺎﻫﻭ ،
لﻤﺤﺘ ﺔﻴﻤﻼﺴﻹﺍ ﺔﻤﻷﺍ ﻥﺃ ﻰﻠﻋ ﻥﻻﺩﻴ ﺎﻤﻬﻝﺎﺜﻤﺃﻭ ﻥﺎﺘﻴﻵﺍ
ﺩﺠﺘﻤﻭ ﺍﺭﻤﺘﺴﻤ ﺎﻴﺤﻼﺼﺇ ﺎﻋﻭﺭﺸﻤ ﺍﺩ
."
1
ﺓﺩﺎﻔﺘﺴﻹﺍ ﻻﻭﺎﺤﻤ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﺭﻴﻴﺴﺘ ﺡﻼﺼﺇ ﺔﻴﻠﻤﻋ ﻲﻓ ﻡﻫﺎﺴﺃ ﻥﺃ لﻤﻌﻝﺍ ﺍﺫﻬﺒ ﺕﺩﺭﺃ ﺭﺎﻁﻹﺍ ﺍﺫﻫ ﻲﻓ ﺔﻴﻨﻬﻤﻝﺍ ﻲﺘﺒﺭﺠﺘ ﻥﻤ ﻲﻓ
ﻝﺍ ﺍﺫﻫ لﺎﺠﻤ ﻬﻴﻓ ﺕﺸﻴﺎﻋ ﻲﺘﹼﻝﺍﻭ لﺨﺍﺩﻝﺍ ﻥﻤ ﻉﺎﻁﻘﻝﺍ ﺎ
.
ﺔﻴﻝﺎﻜﺸﻹﺍ :
ﻪﻴﻓ ﻥﻴﻠﻤﺎﻌﺘﻤﻝﺍ لﻜ ﻥﻴﺒ ﺓﺭﻴﺒﻜ ﺕﺎﺒﺫﺎﺠﺘ ﻭ ﺎﻌﻓﺍﺩﺘ ﺭﺌﺍﺯﺠﻝﺍ ﻲﻓ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﻉﺎﻁﻗ ﺩﻬﺸﻴ .
ﺔﻬﺠ ﻥﻤﻓ
ﺔﺠﻴﺘﻨ ،ﻪﺠﻭ ﻥﺴﺤﺃ ﻰﻠﻋ ﻡﻬﺘﺎﻁﺎﺸﻨ ﺔﻴﺩﺄﺘ ﻰﻠﻋ ﻊﺠﺸﻤ ﺭﻴﻏ ﻉﺎﻁﻘﻝﺍ ﺍﺫﻫ لﺨﺍﺩ لﻤﻌﻝﺍ ﺥﺎﻨﻤ ﻥﻭﻔﻅﻭﻤﻝﺍ ﺭﺒﺘﻌﻴ ﻝﺍ لﻜﺎﺸﻤ ﺎﻬﻴﻓ ﻥﻭﻁﺒﺨﺘﻴ ﻲﺘﻝﺍ ﺔﻴﻤﻭﻴﻝﺍ
، ﺫﻫ ﻡﺠﺭﺘﻴﻭ ﺍ
،ﺕﺎﻋﺎﻁﻘﻝﺍ ﻑﻠﺘﺨﻤ ﺎﻬﺘﺩﻬﺸ ﻲﺘﻝﺍ ﺕﺎﺒﺍﺭﻀﻹﺍ ﻓ
ﻉﺎﻁﻗ ﻥﻤ
ﺔﻴﺒﺭﹼﺘﻝﺍ ﻰﻝﺇ ﺕﺎﻴﺩﻠﺒﻝﺍﻭ ﻲﻨﻬﻤﻝﺍ ﻥﻴﻭﻜﹼﺘﻝﺍﻭ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﺤﺼﻝﺍ ﺕﺎﻋﺎﻁﻗ ﺔﻨﺴ ﻊﻠﻁﻤ ﻊﻤ ﻁﻘﻓ ﺍﺫﻫ ﻥﺎﻜ ،
2010 . ﻥﻤﻭ
ﻙﺍﺫﻭ ﺍﺫﻫ ﻥﻴﺒﻭ ،ﺔﻔﻴﻌﻀﻝﺍﻭ ﺔﻴﹼﻨﺩﺘﻤﻝﺎﺒ ﺎﻬﺘﺎﻤﺩﺨ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺕﺍﺭﺍﺩﻹﺍ ﻑﻠﺘﺨﻤ ﻊﻤ ﻥﻭﻠﻤﺎﻌﺘﻤﻝﺍ ﻑﺼﻴ ﻯﺭﺨﺃ ﺔﻬﺠ ﺼﻨﻴ ﻡﺘﻴ ﺎﻤ ﺓﺩﺎﻋ ﺞﻤﺍﺭﺒ ﺕﻴﺒﺜﺘ لﻼﺨ ﻥﻤ ﻲﻨﻘﹼﺘﻝﺍ ﺏﻨﺎﺠﻝﺍ ﺔﺠﻝﺎﻌﻤ ﻰﻠﻋ ﻉﺎﻁﻘﻝﺍ ﺍﺫﻬﻝ ﺎﻬﺤﻼﺼﺇ ﻲﻓ ﺔﻝﻭﺩﻝﺍ ﺯﻴﻜﺭﺘ ﺏ
ﺭﺎﺠﺘﻝﺍ ﻥﻤ ﺎﻫﺩﺍﺭﻴﺘﺴﺍ ﺔﻴﺠﺭﺎﺨﻝﺍ ﺏ
. ﺩﺭﺃ ،ﺭﺎﻁﻹﺍ ﺍﺫﻫ ﻲﻓﻭ ﺎﻨ
ﻡﺘ ﻥﻴﻨﺜﺍ ﻥﻴﺠﻤﺎﻨﺭﺒ ﻰﻠﻋ لﻴﻠﺤﹼﺘﻝﺎﺒ ﺀﻭﻀﻝﺍ ﻁﻴﻠﺴﺘ
ﻻﻭﺃ ﺭﻤﻷﺍ ﻕﹼﻠﻌﺘﻴ ،ﻲﻝﺎﺤﻝﺍ ﻥﺭﻘﻝﺍ ﻊﻠﻁﻤ ﻊﻤ ﺎﻤﻬﺒ لﻤﻌﻝﺍ ﺓﺭﺸﺎﺒﻤ ﻲﻓ ﻉﺭﺸ ﻱﺫﹼﻝﺍﻭ ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﹼﻁﺨﻤﻝﺎﺒ
1 http://www.dahsha.com/viewarticle.php?id=24670. site visité le 17/02/2009.
ةماعلا ةمدقملا
ﺔﻨﺴ ﺫﻨﻤ ﻪﺒ لﻤﻌﻝﺍ 2003
ﺔﻤﺫﻝﺍ ﺭﻴﻴﺴﺘ ﻥﻴﺴﺤﺘ ﻑﺩﻬﺒ ﻥﻁﻭﻝﺍ ﺭﺒﻋ ﺓﺭﺸﺘﻨﻤﻝﺍ ﺔﻴﻤﻭﻤﻌﻝﺍ ﻥﺌﺍﺯﺨﻝﺍ لﻜ ﻯﻭﺘﺴﻤ ﻰﻠﻋ
ﺭﺎﹼﻘﻌﻝﺍ ﺕﺎﻅﻓﺎﺤﻤﻝﺍ لﻜ ﻲﻓ ﺎﻀﻴﺃ ﻕﺒﻁ ﻱﺫﹼﻝﺍ ﻲﻤﻫﺎﺴﹼﺘﻝﺍ ﻲﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﻁﻁﺨﻤﻝﺍ ﺍﺫﻜﻭ ،ﺔﻝﻭﺩﻠﻝ ﺔﻴﻝﺎﻤﻝﺍ ﻰﻠﻋ ﺔﻴ
ﻲﻨﻁﻭﻝﺍ ﻯﻭﺘﺴﻤﻝﺍ .
ﻝﻭﺎﺤ ﺩﻗﻭ ﺎﻨ
ﻲﻝﺎﹼﺘﻝﺍ ﻲﺴﻴﺌﺭﻝﺍ لﺅﺎﺴﹼﺘﻝﺍ ﻰﻠﻋ ﺔﺒﺎﺠﻹﺍ ﺔﺴﺍﺭﺩﻝﺍ ﻪﺘﺎﻫ ﻲﻓ :
لﻫ ﺭﻴﻴﺴﺘ ﺡﻼﺼﺇ ﻲﻓ ﻲﻤﻫﺎﺴﺘﻝﺍ ﻲﺠﻴﺘﺍﺭﺘﺴﻻﺍ ﻁﻁﺨﻤﻝﺍﻭ ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﻁﺨﻤﻝﺍ ﻡﻫﺎﺴ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ
؟ﺭﺌﺍﺯﺠﻝﺍ ﻲﻓ
ﺔﻴﻝﺎﹼﺘﻝﺍ ﺔﻴﻋﺭﻔﻝﺍ ﺔﻠﺌﺴﻷﺍ ﻲﺴﻴﺌﺭﻝﺍ لﺅﺎﺴﺘﻝﺍ ﺍﺫﻫ ﺕﺤﺘ ﺝﺭﺩﻨﻴﻭ :
1 - ﺔﻐﻴﺼﺒ ﺓﺩﺭﻭﺘﺴﻤﻝﺍ ﺞﻤﺍﺭﺒﻝﺍ ﻕﺒﻁﺘ لﻫ
؟ﺎﻬﻔﻴﻴﻜﺘ ﻡﺜ ﻥﻤﻭ ﺎﻬﻠﻴﺩﻌﺘ ﻡﺘﻴ ﻭﺃ ،ﺭﺸﺎﺒﻤﻝﺍ ﺦﺴﹼﻨﻝﺍ
2 - لﻫ ﺭﻓﻭﻴ ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﻁﺨﻤﻝﺍ ﺔﺘﺒﺜﻤﻝﺍ ﻕﻭﻘﺤﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﺩﻴﻴﻘﺘﻝﺍ ﺔﻴﻨﺎﻜﻤﺇ
، ﺕﺎﻜﻼﺘﻫﻹﺍﻭ ﺕﺍﺭﺎﻤﺜﺘﺴﻹﺍ
؟
3 - لﻫ ﻡﻫﺎﺴ
؟ ﺔﻴﺭﺎﹼﻘﻌﻝﺍ ﺔﻅﻓﺎﺤﻤﻝﺍ ﻊﻤ ﻥﻴﻠﻤﺎﻌﺘﻤﻝﺍ ﺕﺎﺠﺎﻴﺘﺤﻹ ﺔﺒﺎﺠﺘﺴﻹﺍ ﻲﻓ ﻲﻤﻫﺎﺴﹼﺘﻝﺍ ﻲﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﻁﻁﺨﻤﻝﺍ
4 - لﻫ ﻴ ﻰﺸﺎﻤﺘ ﻹﺍ ﻡﻭﻬﻔﻤ ﺡﻼﺼ
ﺭﺌﺍﺯﺠﻝﺍ ﻲﻓ ﺞﻬﺘﻨﻤﻝﺍ ؟ ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﹼﺘﻝﺍ ﺕﺎﻴﺴﺎﺴﺃ ﻊﻤ
ﺕﺎﻴﻀﺭﻔﻝﺍ :
1 - ﻹﺎﺒ ﺢﻤﺴﻴ ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﹼﻁﺨﻤﻠﻝ ﺎﻘﻓﻭ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﺒﺴﺎﺤﻤﻝﺍ ﻙﺴﻤ ﻥﺇ ﻰﻝﺇ ﻕﻭﺩﻨﺼﻝﺍ ﺔﺒﺴﺎﺤﻤ ﻥﻤ لﺎﻘﺘﻨ
ﻡﻤﺫﻝﺍ ﺔﺒﺴﺎﺤﻤ .
2 - ﺘﺍﺭﺘﺴﻹﺍ ﻁﹼﻁﺨﻤﻝﺍ ﺢﻤﺴﻴ ﺎﺒ ﻲﻤﻫﺎﺴﹼﺘﻝﺍ ﻲﺠﻴ
ﺓﺭﺍﺩﻹﺍ ﺕﺎﻤﺩﺨ ﻥﻴﺒ ﻕﻴﻓﻭﺘﻝ ﻭ ﺔﻴﻤﻭﻤﻌﻝﺍ
ﻌﻤ ﻥﻴﻠﻤﺎﻌﺘﻤﻝﺍ ﺕﺎﺠﺎﻴﺘﺤﺍ ﺎﻬ
.
3 - ﻲﻓ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﺭﻴﻴﺴﺘ ﺡﻼﺼﻹ ﺔﻴﻨﻘﹼﺘﻝﺍ ﺞﻤﺍﺭﺒﻝﺍ ﻕﻴﺒﻁﺘ ﻊﻤ ﺎﻨﻤﺍﺯﺘ ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍ ﺱﺴﺃ ﻡﺍﺭﺘﺤﺍ ﻡﺘ
ﺭﺌﺍﺯﺠﻝﺍ .
ﺃ ﺏﺎﺒﺴ ﺔﺴﺍﺭﺩﻝﺍ :
ﻱﺩﺎﺼﺘﻗﻹﺍ ﻉﺎﻁﻘﻝﺍ ﻲﻀﺤ ﺩﻘﻝ لﻭﺤ ﺕﻴﺭﺠﺃ ﺎﺜﺎﺤﺒﺃ ﺩﺠﻨﻓ ،ﺭﻴﻴﺴﹼﺘﻝﺍ لﺎﺠﻤ ﻲﻓ ﺙﺎﺤﺒﻷﺍﻭ ﺕﺎﺴﺍﺭﺩﻝﺍ ﺩﻴﺩﻌﺒ
ﺎﻫﺭﻴﻏﻭ ﺕﻻﺎﺼﺘﻹﺍ ،ﺔﻴﻝﺎﻤﻝﺍ ﺕﺎﺴﺴﺅﻤﻝﺍ ،ﻙﻭﻨﺒﻝﺍ لﻭﺤ ،ﺔﻁﺴﻭﺘﻤﻝﺍﻭ ﺓﺭﻴﻐﺼﻝﺍ ﺕﺎﺴﺴﺅﻤﻝﺍ .
ﻉﺎﻁﻗ ﻥﺃ ﺔﻘﻴﻘﺤﻝﺍﻭ
ﻯﺭﺨﺃ ﺔﻬﺠ ﻥﻤ ﻥﻁﺍﻭﻤﻠﻝ ﺔﻴﻤﻭﻴﻝﺍ ﺓﺎﻴﺤﻝﺎﺒﻭ ﺔﻬﺠ ﻥﻤ ﻱﺩﺎﺼﺘﻗﻹﺍ ﻉﺎﻁﻘﻝﺎﺒ ﺓﺭﺸﺎﺒﻤ لﺼﹼﺘﻴ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﻙﻝﺫ ،
ةماعلا ةمدقملا
6
ﺎﻫﺭﻴﻏﻭ ﻡﻴﻠﻌﺘﻝﺍ ،ﺏﺌﺍﺭﻀﻝﺍ ،ﻙﺭﺎﻤﺠﻝﺍ ﺢﻝﺎﺼﻤ لﺜﻤ ،ﻩﺍﻭﺴ ﺎﻬﻤﺩﻘﻴ ﻻ ﺕﺎﻤﺩﺨ ﺭﹼﻓﻭﻴ ﻪﹼﻨﺃ .
ﻲﻓ ﺙﺤﺒﺃ ﻥﺃ ﺕﺩﺭﺃ ﺍﺫﻬﻝ
ﺍﺫﻬﻝ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﻉﺎﻁﻗ ﺔﺒﻜﺍﻭﻤ ﻡﺩﻌﻓ ﻯﺭﺨﻷﺍ ﺕﺎﻋﺎﻁﻘﻝﺍ ﺭﻭﻁﺘ ﻎﻠﺒ ﺎﻤﻬﻤ ﻪﻨﻷ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ لﺎﺠﻤ ﻪﻌﻤ ﻥﻴﻠﻤﺎﻌﺘﻤﻝﺍ لﻜ ﻰﻠﻋ ﺭﹼﺜﺅﻴ ﻥﺃ ﻪﻨﺄﺸ ﻥﻤ ﺭﻭﻁﹼﺘﻝﺍ .
ﻝﻭ ﺔﻝﻭﺩﻝﺍ ﻙﻼﻤﺃ ﺔﻴﺭﻴﺩﻤ ﻲﻓ ﺕﺍﻭﻨﺴ ﻥﺎﻤﺜ ﺓﺩﻤﻝ ﻲﻠﻤﻋ ﻭﻫ ﻉﺎﻁﻘﻝﺍ ﺍﺫﻫ ﻲﻓ ﺙﺤﺒﻝﺍ ﺀﺍﺭﻭ ﻲﺴﺎﺴﻷﺍ ﻊﻓﺍﺩﻝﺍ ّلﻌ
ﻥﺈﻓ ﺕﻋﻭﻨﺘ ﻥﺇﻭ ﻲﺘﹼﻝﺍ ﺕﺎﻔﻝﺎﺨﻤﻝﺍﻭ ﺕﻻﻼﺘﺨﻹﺍ ﻥﻤ ﺩﻴﺩﻌﻝﺍ ﺎﻬﻝﻼﺨ ﺕﻅﺤﻻ ،ﺔﻴﻝﺎﻤﻠﻝ ﻲﺴﻴﺌﺭ ﺵﹼﺘﻔﻤ ﺔﻔﺼﺒ ﺓﺭﻜﺴﺒﺒ ﺎﻬﻴﻠﻋ ﻲﻏﺎﹼﻁﻝﺍ ﻭﻫ ﺎﻬﻴﻓ ﻱﺭﻴﻴﺴﹼﺘﻝﺍ ﺏﻨﺎﺠﻝﺍ .
ﺩﻝﺍ لﻌﻓ ﺩﻭﺩﺭ ﺕﺯﻴﻤﺘ ﺩﻗﻭ ﺯﻴﻜﺭﹼﺘﻝﺎﺒ ﺕﻻﻼﺘﺨﻹﺍ ﺡﻼﺼﻹ ﺓﺩﺎﻋ ﺔﻝﻭ
ﻥﻴﻴﺫﻴﻔﻨﹼﺘﻝﺍ ﺀﺍﺭﺩﻤﻠﻝ ﺔﺠﻤﺭﺒﻤ ﺕﻼﻴﻭﺤﺘ ،ﺔﻴﻨﻭﻨﺎﻗ ﺕﻼﻴﺩﻌﺘ ،ﺞﻤﺍﺭﺒ ﺝﺍﺭﺩﺇ ﻲﻓ ﺓﺩﺴﺠﻤ ﺔﺘﺤﺒﻝﺍ ﺔﻴﻨﻘﹼﺘﻝﺍ ﺏﻨﺍﻭﺠﻝﺍ ﻰﻠﻋ .
ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﻉﺎﻁﻗ ﻲﻓ ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﹼﺘﻝﺍ ﺔﻨﺎﻜﻤ ﻥﻋ ﺙﺤﺒﻝﺍ ﻲﻓ ﺎﻀﻴﺃ ﻉﻭﻀﻭﻤﻝﺍ ﺍﺫﻫ ﺔﻴﻤﻫﺃ ﺩﺴﺠﺘﺘ
ﻥﺃ ﻙﻝﺫ ،ﺭﺌﺍﺯﺠﻝﺍ ﻲﻓ ﺭﻴﻴﺴﺘﻝﺍ ﻥﻋ ﺎﻤﹼﻨﺇﻭ ﺏﺴﺤﻓ ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﹼﺘﻝﺍ ﻥﻋ ﻥﻵﺍ ﺙﺩﺤﺘﻴ ﻻ لﺎﺠﻤﻝﺍ ﺍﺫﻫ ﻲﻓ ﺎﻨﻘﺒﺴ ﻥﻤ
ﻉﺎﻁﻗ ﻲﻓ ﺕﺎﺤﻠﻁﺼﻤ ﻥﻤ ﺎﻬﻌﺒﺘﻴ ﺎﻤﻭ ﻡﻴﻫﺎﻔﻤﻝﺍ ﻪﺘﺎﻫ ﺩﺠﺍﻭﺘ ﻯﺩﻤ ﻥﻋ ﺙﺤﺒﺃ ﻥﺃ ﺕﺩﺭﺃ ﻙﻝﺫﻝ ،ﺩﻴﺩﺠﻝﺍ ﻲﻤﻭﻤﻌﻝﺍ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ .
ﺔﺴﺍﺭﺩﻝﺍ ﻑﺍﺩﻫﺃ :
ﻰﻝﺇ ﺔﺴﺍﺭﺩﻝﺍ ﻩﺫﻫ ﻑﺩﻬﺘ :
1 - ﻼﺼﺇ ﺔﺴﺎﻴﺴ ﺔﻌﺒﺎﺘﻤ ﻥﻤ ﻉﺎﻁﻘﻝﺍ ﺍﺫﻫ ﻲﻓ ﺞﻤﺍﺭﺒﻝﺍ ﻑﻠﺘﺨﻤ ﺩﺎﻤﺘﻋﺇ ﻕﻴﺭﻁ ﻥﻋ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﺭﻴﻴﺴﺘ ﺡ
،ﺎﻬﻴﻝﺇ لﺼﻭﺘﻤﻝﺍ ﺞﺌﺎﺘﹼﻨﻝﺍ لﻴﻠﺤﺘ لﻼﺨ ﻁﻴﻠﺴﺘ لﻼﺨ ﻥﻤ
ﻲﻝﺎﻤﻝﺍ ﻉﺎﻁﻘﻝﺍ ﻲﻓ ﺎﻘﺒﻁ ﻥﻴﻨﺜﺇ ﻥﻴﺠﻤﺎﻨﺭﺒ ﻰﻠﻋ ﺀﻭﻀﻝﺍ
ﺔﻝﻭﺩﻠﻝ .
2 - ﻭﻝﺍ ﻉﺎﻁﻗ ﺎﻬﻤﺩﻘﻴ ﻲﺘﻝﺍ ﺕﺎﻤﺩﺨﻝﺍ ﻲﻓ ﺭﹼﺜﺅﺘ ﺕﻝﺍﺯﺎﻤ ﻭ ﺕﺭﹼﺜﺃ ﻲﺘﹼﻝﺍ لﻤﺍﻭﻌﻝﺍ ﺩﻴﺩﺤﺘ ﺕﻨﺎﻜ ﻲﹼﺘﻝﺍﻭ ،ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅ
ﺓﺭﺭﻜﺘﻤﻭ ﺓﺭﻴﺒﻜ ﺕﺎﺒﺍﺭﻁﻀﺇ ﺙﻭﺩﺤ ﺀﺍﺭﻭ ﻴﻘ
ﻭ ﺍﺭﻀﻹﺍ لﻼﺨ ﻥﻤ ﻥﻭﻔﹼﻅﻭﻤﻝﺍ ﺎﻬﺒ ﻡ ﺕﺎﻤﺎﺼﺘﻋﻹﺍﻭ ﺕﺎﺒ
.
3 - ﺩﻴﺩﺤﺘ ﻲﻓ ﺔﻤﻫﺎﺴﻤﻝﺍ ﺽﻌﺒ
ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﺭﻴﻴﺴﺘ ﻲﻓ لﻼﺘﺨﻹﺍ ﻥﻁﺍﻭﻤ ﻑﺩﻬﺒ
ﺎﻬﻤﺩﻘﻴ ﻲﺘﹼﻝﺍ ﻪﺘﺎﻤﺩﺨ ﻥﻴﺴﺤﺘ
ﻥﻴﻠﻤﺎﻌﺘﻤﻠﻝ .
ةماعلا ةمدقملا
4 - ﻉﺭﺸﻤﻝﺍ ﻡﺎﻤﺘﻫﺇ ﻯﺩﻤ ﺔﻌﺠﺍﺭﻤ ﺭﻴﻴﺴﺘ ﺡﻼﺼﺈﺒ ﻕﻠﻌﺘﺘ ﺞﻤﺍﺭﺒﻝ ﻪﺘﺭﺸﺎﺒﻤ ﺀﺎﻨﺜﺃ ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍ ﺱﺴﺃ ﻕﻴﺒﻁﺘﺒ
ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ .
ﺔﺴﺍﺭﺩﻝﺍ ﺀﺎﻨﺜﺃ ﺔﻬﺠﺍﻭﻤﻝﺍ ﺕﺎﺒﻭﻌﺼﻝﺍ :
ﻥﺃ ﺎﻘﺒﺎﺴ ﺕﺭﺸﺃ ﺎﻤﻜ ﻝ ﻲﻠﻤﻋ
ﻲﻓ ﺕﺍﻭﻨﺴ ﺍﺫﻫ ﺡﻼﺼﺇ ﻲﻓ ﺔﻤﻫﺎﺴﻤﻠﻝ ﺔﺒﻏﺭ ﻲﻓ ﺩﻝﻭ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﻉﺎﻁﻗ
ﺩﻴﺩﺤﺘ لﻼﺨ ﻥﻤ ﺔﻘﻴﻗﺩﻭ ﻡﻝﺎﻌﻤﻝﺍ ﺔﺤﻀﺍﻭ ﺔﻴﻝﺎﻜﺸﺍ ﻁﺒﻀ ﻲﻫ ﺎﻬﺘﻬﺠﺍﻭ ﻲﺘﻝﺍ ﺕﺎﺒﻭﻌﺼﻝﺍ لﻭﺃ ﺕﻨﺎﻜ ﺎﻨﻫﻭ ،ﻉﺎﻁﻘﻝﺍ ﺔﻌﺒﺎﺘﻝﺍﻭ ﺔﻠﻘﺘﺴﻤﻝﺍ ﺔﺴﺍﺭﺩﻝﺍ ﺕﺍﺭﻴﻐﺘﻤ .
ﻲﺠﻭﻝﻭﻤﻴﺘﺴﺒﻹﺍ ﻊﻀﻭﻤﺘﻝﺍ ﺩﻴﺩﺤﺘ ﻲﻓ ﺕﺎﺒﻭﻌﺼ ﺕﺩﺠﻭ ،ﻯﺭﺨﺃ ﺔﻬﺠ ﻥﻤ
ﺩﻘﻓ ،ﻉﻭﻀﻭﻤﻠﻝ ﺄﺘ
ﻤ ،ﺎﻬﻤﻬﻓ ﻭﺃ ﺔﻘﻴﻘﺤﻝﺍ ﺡﺭﺸ ﻥﻴﺒ ﺍﺭﻴﺜﻜ ﺕﺤﺠﺭ ﻝﺍ ﻥﻴﻠﺨﺩﻤﻝﺍ ﻡﺎﻤﺃ ﻲﻨﻌﻀﻴ ﺎﻤ
ﻲﺒﻴﺭﺠﺘ ﻱﺭﻴﺴﻔﹼﺘﻝﺍ ﻭﺃ
ﻲﻨﺎﺜﻝﺍ ﻰﻠﻋ ﺕﻭﺴﺭ ﻥﺃ ﻰﻝﺇ ،ﺏﻴﺘﺭﺘﻝﺍ ﻰﻠﻋ .
ﻰﻝﺇ ﺭﺨﺁ ﺎﻘﺌﺎﻋ ﺭﻴﻐﻝﺍ ﺏﺭﺎﺠﺘﺒ ﺔﻘﻠﻌﺘﻤﻝﺍ ﻊﺠﺍﺭﻤﻝﺍ ﺏﺎﻴﻏ ﺎﻀﻴﺃ لﻜﺸﻭ
ﺨ ﻥﻤ ﺕﺩﻔﺘﺴﺍ ﺙﻴﺤ ،ﻯﺩﻤﻝﺍ لﻴﻭﻁ ﺹﺒﺭﺘ ﺭﺎﻁﺇ ﻲﻓ ﺎﺴﻨﺭﻓ ﻰﻝﺇ لﻘﻨﺘﻠﻝ ﺔﺼﺭﻔﻝﺍ ﻲﻝ ﺕﺤﻴﺘﺃ ﻥﺃ ﺔﺒﺘﻜﻤ ﺕﺎﻤﺩ
ﺕﺍﻭﻴﻠﻋ ﻡﻼﻋﻭﺒ ﺫﺎﺘﺴﻷﺍ ﻑﺭﺸﻤﻝﺍ ﺫﺎﺘﺴﻷﺍ ﺕﺎﻬﻴﺠﻭﺘ ﻰﻝﺇ ﺔﻓﺎﻀﻹﺎﺒ ﺱﻴﻨ ﺔﻌﻤﺎﺠﺒ ﻕﻭﻘﺤﻝﺍﻭ ﺭﻴﻴﺴﺘﻝﺍﻭﺩﺎﺼﺘﻗﻹﺍ .
ﺭﺴﻝﺍ ﺀﺎﺸﻓﺇ ﻊﻨﻤ ﺔﻌﻴﺭﺫ ﺕﺤﺘ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺕﺍﺭﺍﺩﻹﺍ ﺽﻌﺒ ﻥﻤ ﺕﺎﻤﻭﻠﻌﻤﻝﺍ ﻰﻠﻋ لﻭﺼﺤﻝﺍ ﺔﺒﻭﻌﺼ ﻰﻝﺇ ﺎﻀﻴﺃ ﺭﻴﺸﺃ ﻲﻨﻬﻤﻝﺍ ﺭﺴﻝﺍ ﺓﺭﺎﺒﻋ ﻰﻨﻌﻤ ﻡﻬﻓ ﻲﻓ ﺭﻭﺼﻗ ﻥﻋ ﺎﻤﺇ ﺞﺘﺎﻨ ﺍﺫﻫﻭ ،ﻲﻨﻬﻤﻝﺍ ﻰﻠﻋ ﺭﺘﺴﺘﻠﻝ ﺔﻠﻴﺴﻭﻜ ﺎﻬﻤﺍﺩﺨﺘﺴﺍ ﻭﺃ
ﻙﻠﺘ ﻭﺃ ﺓﺭﺍﺩﻹﺍ ﻩﺫﻫ ﺭﻴﻴﺴﺘ ﻲﻓ ﺕﺎﻔﻝﺎﺨﻤ .
ﺔﺴﺍﺭﺩﻝﺍ لﻜﻴﻫ :
ﻲﻝﺎﺘﻝﺍ ﻭﺤﻨﻝﺍ ﻰﻠﻋ لﻭﺼﻓ ﺔﺘﺴ لﻼﺨ ﻥﻤ ﺙﺤﺒﻝﺍ ﺔﻴﻝﺎﻜﺸﺇ ﺔﺠﻝﺎﻌﻤ ﻡﺘ :
ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍ لﻭﺤ ﺔﻴﺴﺎﺴﺃ ﻡﻴﻫﺎﻔﻤ ﻥﺍﻭﻨﻌﺒ لﻭﻷﺍ لﺼﻔﻝﺍ :
،ﺙﺤﺎﺒﻤ ﺔﺜﻼﺜ ﻰﻝﺇ ﻩﺭﻭﺩﺒ ﺃﺯﺠﻤ ﻭﻫﻭ
ﻷﺍ ﻡﻴﻫﺎﻔﻤﻝﺍ ﺯﺍﺭﺒﻹ ﺎﻬﻝﻭﺃ ﺹﺼﺨ ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍﻭ ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍ ﻲﻓ لﻴﺼﻔﺘﻠﻝ ﻲﻨﺎﺜﻝﺍﻭ ﺭﻴﻴﺴﺘﻠﻝ ﺔﻴﺴﺎﺴ
ﺔﻴﻋﺭﺸﻝﺎﺒ ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍ ﺔﻗﻼﻋ ﻲﻓ لﻴﺼﻔﺘﻠﻝ ﺹﺼﺨﻓ ﺙﻝﺎﺜﻝﺍ ﺎﻤﺃ ،ﺩﻴﺩﺠﻝﺍ .
ةماعلا ةمدقملا
8
ﻲﻓ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﻥﻋ ﺙﻴﺩﺤﻠﻝﺭﺌﺍﺯﺠﻝﺍ ﻲﻓ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﺔﻴﻫﺎﻤﺒ ﻥﻭﻨﻌﻤﻝﺍ ﻲﻨﺎﺜﻝﺍ لﺼﻔﻝﺍ ﺹﺼﺨﻭ ﺙﺤﺎﺒﻤ ﺙﻼﺜ لﻼﺨ ﻥﻤ ﺭﺌﺍﺯﺠﻝﺍ :
ﻻﻭﺃ ﺔﻔﻴﻅﻭﻝﺍ ﺔﻴﻫﺎﻤﻓ ،ﺭﺌﺍﺯﺠﻝﺍ ﻲﻓ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻠﻝ ﻲﺨﻴﺭﺎﺘﻝﺍ ﺭﻭﻁﺘﻝﺍ
ﻪﺘﺎﺒﺠﺍﻭﻭ ﻑﻅﻭﻤﻝﺍ ﻕﻭﻘﺤ ﻡﺜ ﺔﻴﻤﻭﻤﻌﻝﺍ .
لﻭﻷﺍ ﺹﺼﺨ ،ﻥﻴﺜﺤﺒﻤ ﻰﻝﺇ ﺃﺯﺠﻤ ﻭﻬﻓ ﺔﻘﺒﺎﺴﻝﺍ ﺕﺎﺴﺍﺭﺩﻝﺍﻭ ﻲﺠﻬﻨﻤﻝﺍ ﺭﺎﻁﻹﺎﺒ ﻥﻭﻨﻌﻤﻝﺍﻭ ﺙﻝﺎﺜﻝﺍ لﺼﻔﻝﺍ ﺎﻤﺃ ﺱﺎﺴﻷﺍ ﺎﻤﻴﺴ ﻻ ﺙﺤﺒﻝﺍ ﺍﺫﻫ ﻪﻨﻤﻀ ﺩﻋﺃ ﻱﺫﻝﺍ ﻲﺠﻬﻨﻤﻝﺍ ﺭﺎﻁﻹﺍ ﺯﺍﺭﺒﻹ ﺙﺤﺒﻤﻝﺍ ﺽﺭﻌﻴ ﻥﻴﺤ ﻲﻓ ،ﻲﺠﻭﻝﻭﻤﺘﺴﺒﻹﺍ
لﻭﺩﻝﺍ ﻥﻤ ﺩﺩﻋ ﻲﻓ ﺔﻴﻤﻭﻤﻌﻝﺍ ﺔﻔﻴﻅﻭﻝﺍ ﻉﺎﻁﻗ ﻲﻓ ﺡﻼﺼﻹﺍ ﻥﻋ ﺎﻤﻭﻤﻋ ﺕﻤﻠﻜﺘ ﻲﺘﻝﺍ ﺕﺎﺴﺍﺭﺩﻝﺍ ﻥﻤ ﺍﺩﺩﻋ ﻲﻨﺎﺜﻝﺍ .
ﺒ ﻥﻭﻨﻌﻤﻝﺍﻭ ﻊﺒﺍﺭﻝﺍ لﺼﻔﻝﺍ ﺯﻜﺭﻴ ﻝﺍ لﻴﻠﺤﺘﻭ ﺔﺴﺍﺭﺩ
ﺔﻝﻭﺩﻠﻝ ﻲﺒﺴﺎﺤﻤﻝﺍ ﻁﻁﺨﻤ )
(PCE ﻲﺠﻴﺘﺍﺭﺘﺴﻹﺍ ﻁﻁﺨﻤﻝﺍﻭ
ﻲﻤﻫﺎﺴﺘﻝﺍ )
PSP ( ﻥﺃ ﻥﻴﺤ ﻲﻓ ﻥﻴﺜﺤﺒﻤ ﻲﻓ ﺹﺼﺨﻓ ﺙﻝﺎﺜﻝﺍ ﺙﺤﺒﻤﻝﺍ
ﺱﺴﺃ ﻡﺍﺭﺘﺤﺍ ﻯﺩﻤ ﺍﺫﻜﻭ ﻥﻴﺠﻤﺎﻨﺭﺒﻝﺍ لﻴﻠﺤﺘﻝ
ﺕﺎﻴﺼﻭﺘﻝﺍﻭ ﺞﺌﺎﺘﻨﻝﺍ ﺕﻤﺩﻗ ﺎﻫﺩﻌﺒ ،ﺔﻴﻤﻭﻤﻌﻝﺍ ﺕﺍﺭﺍﺩﻹﺍ ﻲﻓ ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍ .
ﻥﻋ ﺔﻤﺘﺎﺨ ﻡﻴﺩﻘﺘﺒ لﻤﻌﻝﺍ ﻰﻬﺘﻨﺍﻭ
ﻉﻭﻀﻭﻤﻝﺍ .
لولأا لصفلا :
يمومعلا رييستلا لوح ةيساسأ ميھافم
لﻭﻷﺍ لﺼﻔﻝﺍ :
ﻲﻤﻭﻤﻌﻝﺍ ﺭﻴﻴﺴﺘﻝﺍ لﻭﺤ ﺔﻴﺴﺎﺴﺃ ﻡﻴﻫﺎﻔﻤ .
ﻲﻫ ﻻﺎﻤﻌﺘﺴﺇﻭ ﺎﻋﻭﻴﺸ ﺭﺜﻜﻷﺍ ﺔﻤﻠﻜﻝﺍ ﻥﺇ )
management (
ﻥﻭﻝﺩﺘﺴﻴ ﻡﻬﺘﻠﻌﺠ ﺔﻴﻨﻭﺴﻜﺴﻭﻠﺠﻨﺍ ﺔﻤﻠﻜ ﻲﻫﻭ
ﻡﻬﻨﻤﻭ ﺍﺫﻫ ﻰﻠﻋ ﺽﺭﺘﻌﻴ ﻥﻤ ﻙﺎﻨﻫ ﻥﺃ ﻡﻏﺭ ،ﺭﻴﻴﺴﹼﺘﻝﺍ ﻥﻋ ﺙﻴﺩﺤﻝﺍ ﻲﻓ ﻥﻴﻗﺎﺒﺴﻝﺍ ﺍﻭﻨﺎﻜ ﻡﻬﻨﺄﺒ لﻭﻘﻠﻝ ﺎﻬﺒ Annie"
Barkli "
ﺍﻝ ﻪﺒﺎﺘﻜ ﻲﻓ لﻭﻘﻴ ﻱﺫ )
le management public en mutation (
ﻡﺘ ﻲﻨﻴﺘﻻ ﺔﻤﻠﻜﻝﺍ لﺼﺃ ﻥﺃ
ﺴﻝﺍ ﻲﻓ ﻲﺴﻨﺭﻔﻝﺍ ﺱﻭﻤﺎﻘﻝﺍ ﻲﻓ ﻪﺠﺍﺭﺩﺍ ﺍﺩﻴﻌﺒ ﺏﻫﺫﻴﻭ ،ﻱﺯﻴﻠﺠﻨﺍ ﻻ ﻲﺴﻨﺭﻓ ﺔﻤﻠﻜﻝﺍ لﺼﺃ ﻥﺃ ﻲﻨﻌﻴ ﺎﻤﻤ ،ﺕﺎﻨﻴﻌﺒ
ﻊﻤ ﺎﻴﻜﻴﺭﻤﺃ ﺩﻝﻭ ﺭﻴﻴﺴﹼﺘﻝﺍ ﻥﺃ ﻥﻭﺩﻘﺘﻌﻴ ﻥﻴﻴﺼﺎﺼﺘﺨﻻﺍ ﻥﻤ ﺭﻴﺜﻜ ﻥﺃ ﻪﻝﻭﻘﺒ
"
Frederick Taylor
"
ﻪﹼﻨﺃ ﻥﻴﺤ ﻲﻓ ،
ﺭﻴﻴﺴﹼﺘﻝﺍ ﻑﺭﻋ ﻥﻤ لﺌﺍﻭﺃ ﻥﻤ
"
Henry Fayol "
ﺔﻨﺴ 1916 ﺕﺍﺩﺩﺤﻤ ﺓﺩﻋ ﻕﻓﻭ ﺓﺭﺍﺩﻻﺍ ﺔﻠﻜﻴﻫ ﺡﺭﺘﻗﺍ ﻱﺫﹼﻝﺍﻭ
) ﺔﺒﺎﻗﺭﻝﺍ ،ﺓﺩﺎﻴﻘﻝﺍ ،ﻡﻴﻅﻨﺘﻝﺍ ،ﻊﻗﻭﹼﺘﻝﺍ
1.(
ﺔﻴﻤﻭﻴﻝﺍ ﻪﺘﺎﻴﺤ ﺭﻴﻴﺴﺘ ﻰﻠﻋ ﺭﺒﺠﻤ ﺭﻴﺨﻷﺍ ﺍﺫﻫ ﻥﺃ ﺫﺇ ،ﻥﺎﺴﻨﻻﺍ ﺩﻭﺠﻭ ﺫﻨﻤ ﺩﻭﺠﻭﻤ ﺔﻴﻠﻤﻌﻜ ﺭﻴﻴﺴﹼﺘﻝﺍ ﺭﻭﻬﻅ ﻥﺇ ﻲﻓ ﺭﻴﻅﻨﺘﻝﺍ ﺕﻻﻭﺎﺤﻤ ﻥﺃ ﺎﹼﻝﺇ ،ﺕﺍﺭﺍﺭﻘﻝﺍ ﻪﺘﺎﻫ ﺕﺎﻌﺒﺘ لﻤﺤﺘ ﻊﻤ ﻪﻤﺎﻤﺃ ﺔﺤﺎﺘﻤﻝﺍ ﺕﺍﺭﺍﺭﻘﻝﺍ ﻲﻓ ﺭﻴﺨﻤ ﺎﻀﻴﺃ ﻭﻫﻭ
ﺎﻤ ﻑﻗﻭﺘﺘ ﻥﻝﻭ ﻻ ﺭﻴﻴﺴﺘﻝﺍ ﺎﻤﻨﺇﻭ ،ﺩﺤﺍﻭ لﺎﺤ ﻰﻠﻋﺭﺍﺭﻘﺘﺴﻻﺍ ﻑﺭﻌﻴ ﺎﻀﻴﺃ ﻥﻝﻭ ﻻ ﻱﺫﻝﺍ ﻥﺎﺴﻨﻻﺎﺒ ﻕﻠﻌﺘﻴ ﺭﻤﻷﺍ ﻡﺍﺩ
لﻀﻓﻸﻝ ﺎﻤﻭﺩ ﻰﻌﺴﻴ .
ﻕﻠﻁﻨﻤﻝﺍ ﺍﺫﻫ ﻥﻤﻭ
"
ﺩﻫﺎﻌﻤﻝﺍ ﻲﻓ ﺕﺭﻫﺩﺯﺍ ﻲﺒﺭﻌﻝﺍ ﻕﺭﺸﻤﻝﺍ ﻲﻓ ﻪﻨﻭﻤﺴﻴ ﺎﻤﻜ ﺓﺭﺍﺩﻹﺍ ﻭﺃ ﺭﻴﻴﺴﹼﺘﻝﺍ ﺔﺴﺍﺭﺩ ﻥﺈﻓ
ﺩﻭﺠﻭ ﻰﻝﺇ ﻰﻝﻭﻷﺍ ﺔﺠﺭﺩﻝﺎﺒ ﺩﻭﻌﻴ ﺎﺤﺎﺠﻨ ﺔﻴﻤﻝﺎﻋ ﺕﺎﻜﺭﺸ ﺕﻘﻘﺤﻭ ،ﺕﺎﻌﻤﺎﺠﻝﺍﻭ ﺔﻌﻴﺒﻁﻝ ﺔﻤﻬﻔﺘﻤﻭ ﺓﺭﻴﺩﻗ ﺕﺍﺭﺍﺩﺇ
ﺔﻴﹼﻠﺤﻤﻝﺍﻭ ﺔﻴﻤﻝﺎﻌﻝﺍ ﺔﺌﻴﺒﻠﻝﻭ ﺎﻬﻠﻤﻋ .
ﻲﻓ ﺱﺭﺩﺘ ﺕﺭﺎﺼ ﻲﺘﹼﻝﺍ ﻡﻬﺘﺍﺯﺎﺠﻨﺎﺒ ﻥﻴﻌﻤﹼﻼﻝﺍ ﺀﺍﺭﺩﻤﻝﺍ ﻥﻤ ﺭﻴﺜﻜﻝﺍ ﻑﺭﻋ ﺩﻘﻠﻓ
لﺜﻤ ﺔﻗﻭﻤﺭﻤ ﺔﻴﻤﻝﺎﻋ ﺩﻫﺎﻌﻤ ﻪﻤﺴﺈﺒ ﺕﻴﻤﺴ ﻡﻬﻀﻌﺒ ﻥﺇ لﺒ لﺎﻤﻋﻷﺍ ﺓﺭﺍﺩﺇ ﻲﻓ ﺹﺼﺨﺘﺘ ﻲﺘﹼﻝﺍ ﺕﺎﻴﹼﻠﻜﻝﺍﻭ ﺩﻫﺎﻌﻤﻝﺍ Sloan School of Management ﺡﺎﺠﻨﻝ ﺔﻴﺭﻭﺭﻀ ﺹﺌﺎﺼﺨ ﻰﻠﻋ ﺍﻭﺯﹼﻜﺭ ﺀﺍﺭﺩﻤﻝﺍ ﺀﻻﺅﻬﻓ ،ﺎﻫﺭﻴﻏﻭ
ﺯﺎﺠﻨﻹﺍﻭ ﺀﺍﺩﻵﺍ ﺭﻴﻴﺎﻌﻤﺒ ﺎﻤﺍﺯﺘﻝﺇ ﺭﺜﻜﺃ ﻡﻬﻠﻌﺠﻭ ﻥﻴﻠﻤﺎﻌﻝﺍ ﺯﻴﻔﺤﺘﻭ لﻤﻌﻝﺍ ﻕﺭﻓ ﺀﺎﻨﺒﻭ ﺕﻗﻭﻝﺍ ﻡﺍﺭﺘﺤﺇ لﺜﻤ لﺎﻤﻋﻷﺍ
1 David Huron et Jacques spindler, Le management public en mutation, L’Harmattan, Paris, 2008, p74.
لولأا لصفلا :
يمومعلا رييستلا لوح ةيساسأ ميھافم
11
ﻔﻝﺍ ﺔﻴﻤﻨﺘﻭ ﻥﺎﺴﻨﻹﺍﻭ ﺕﻗﻭﻝﺍ ﻡﺍﺭﺘﺤﺇﻭ لﻤﻌﻝﺍ ﺏﺤ ﺩﻴﻝﺎﻘﺘﻭ ﻡﻴﻗ ﺦﻴﺴﺭﺘ ﻲﻓ ﺎﻴﺒﺎﺠﻴﺇ ﺱﻜﻌﻨﺍ ﻱﺫﹼﻝﺍ ﺭﻤﻷﺍ ﻲﻤﻝﺎﻌﻝﺍ ﺭﻜ
ﺔﻝﻭﺅﺴﻤﻝﺍﻭ ﺔﻗﹼﻼﺨﻝﺍ ﺔﺴﺭﺎﻤﻤﻝﺍﻭ ﺭﺤﻝﺍ
".
1
لﻭﻷﺍ ﺙﺤﺒﻤﻝﺍ :
ﺭﻴﻴﺴﹼﺘﻝﺍ ﺔﻴﻫﺎﻤ .
لﻭﻷﺍ ﺏﻠﻁﻤﻝﺍ :
ﺭﻴﻴﺴﹼﺘﻠﻝ ﺔﺴﺭﺎﻤﻤﻝ ﺔﻴﺨﻴﺭﺎﹼﺘﻝﺍ ﺭﻭﺫﺠﻝﺍ .
ﻥﻤ ﺭﺘﺍﻭﺘ ﺎﻤﻭ ،ﺔﻤﻴﺩﻘﻝﺍ ﺕﺍﺭﺎﻀﺤﻝﺍ لﺒﻗ ﻥﻤ ﺓﺩﺩﻌﺘﻤ لﺎﻜﺸﺄﺒ ﺕﺴﺭﻭﻤ ﻊﺴﺍﻭﻝﺍﻭ ﻡﺎﻌﻝﺍ ﻡﻭﻬﻔﻤﻝﺎﺒ ﺓﺭﺍﺩﻹﺍ ﻥﺇ ﺎﻤ ﻥﻋ ﺭﺎﺒﺨﺃ ﻥﻭﻴﻠﺒﺎﺒﻝﺍﻭ ﻥﻭﻴﺭﻤﻭﺴﻝﺍ ﻩﺯﺠﻨﺃ
ﻥﻭﻤﻠﺴﻤﻝﺍﻭ ﺩﻭﻨﻬﻝﺍﻭ ﻥﻭﻴﻨﻴﺼﻝﺍﻭ ﻥﺎﻤﻭﺭﻝﺍﻭ ﻕﻴﺭﻏﻹﺍﻭ ﺔﻨﻋﺍﺭﻔﻝﺍﻭ
ﺓﺭﺍﺩﻹﺍ ﻡﺩﻗ ﻰﻠﻋ ﻊﻁﺎﻗ لﻴﻝﺩﻝ
" . ﻱﺭﻝﺍ ﻊﻴﺭﺎﺸﻤﻭ ﺩﻭﺩﺴﻝﺍ ﺍﺫﻜﻭ ﺱﺌﺎﻨﻜﻝﺍﻭ ﺩﺠﺎﺴﻤﻝﺍﻭ ﺭﻭﺼﻘﻝﺍﻭ ﺕﺎﻤﺍﺭﻫﻷﺍﻭ ﻥﺩﻤﻝﺎﻓ
ﻭ ﻡﻜﺎﺤﻤﻝﺍ ﻡﻴﻅﻨﺘﻭ ﺏﻭﺭﺤﻝﺍ ﺓﺭﺍﺩﺇﻭ ﺓﺭﻴﺒﻜﻝﺍ ﺵﻭﻴﺠﻝﺍ ﻡﻴﻅﻨﺘﻭ ﺩﺍﺩﻋﺇﻭ ﺕﺍﺭﺍﺯﻭﻝﺍﻭ ﻥﻴﻭﺍﻭﺩﻝﺍ ﺀﺎﺸﻨﺇﻭ ﺔﻋﺍﺭﺯﻝﺍﻭ ﻏ ﻡﻴﺩﻘﻝﺍ ﺫﻨﻤ ﺓﺭﺍﺩﻹﺍ ﺩﺠﺍﻭﺘ ﺩﻫﺍﻭﺸ ﻥﻤ ﻲﻫ ،ﺎﻫﺭﻴ
".
ﻝﺍ لﻭﺩﺠﻝﺍ ﺹﹼﺨﻠﻴﻭ 2
ﻡﻗﺭ ﻕﺤﻠﻤﻝﺍ ﻲﻓ ﺩﻭﺠﻭﻤ )
01 ( ﺕﺎﻤﻫﺎﺴﻤ
ﺽﻌﺒ ﺓﺭﺍﺩﻹﺍ لﺎﺠﻤ ﻲﻓ ﺔﻘﺒﺎﺴﻝﺍ ﺕﺍﺭﺎﻀﺤﻝﺍ .
ﻥﻴﺒ ﺕﻌﻤﺠ ﺩﻘﻓ ،ﺓﺭﺍﺩﻹﺍ لﺎﺠﻤ ﻲﻓ ﺔﻴﻤﻼﺴﻹﺍ ﺓﺭﺎﻀﺤﻝﺍ ﺎﻬﺘﻤﺩﻗ ﻲﺘﹼﻝﺍ ﺓﺭﻴﺒﻜﻝﺍ ﺕﺎﻤﺎﻬﺴﻹﺍ ﻰﻝﺇ ﺓﺭﺎﺸﻹﺍ ﺭﺩﺠﺘ ﺔﻴﻨﻘﹼﺘﻝﺍ ﺏﻨﺍﻭﺠﻝﺍ ﺎﻬﻤﻫﺃ ﻥﻤ ﺎﻤﻴﻫﺎﻔﻤ ﺕﺠﺘﻨﺃ ﻭ ﻕﻼﺨﻷﺍﻭ
:
* ﺎﻤﻨﻐﻤ ﺕﺴﻴﻝﻭ ﻥﻴﻨﻁﺍﻭﻤﻝﺍ ﺕﺎﺠﺎﺤ ﻉﺎﺒﺸﺇ ﻑﺩﻬﺘﺴﺘ ﺔﻤﺩﺨ ﻲﻤﻭﻜﺤﻝﺍ لﻤﻌﻝﺍ ﺭﺎﺒﺘﻋﺇ .
* ﺔﻨﺎﻤﻷﺍﻭ ﺓﺭﺍﺩﺠﻝﺍ ﺃﺩﺒﻤ ﺱﺎﺴﺃ ﻰﻠﻋ ﺔﻝﻭﺩﻝﺍ ﻲﻓ ﻥﻴﻠﻤﺎﻌﻝﺍ ﺭﺎﻴﺘﺨﺇ .
* ﺩﻴﺭﺒﻝﺍﻭ ﺀﺎﻀﻘﻝﺍ ﻡﻴﻅﻨﺘﻭ ﺕﺍﺭﺍﺯﻭﻝﺍﻭ ﻥﻴﻭﺍﻭﺩﻝﺍ ﺀﺎﺸﻨﺇ .
ﻲﻨﺎﹼﺜﻝﺍ ﺏﻠﻁﻤﻝﺍ :
ﺭﻴﻴﺴﹼﺘﻝﺍ ﻑﻴﺭﻌﺘ .
ﻲﻠﻴﺎﻤ ﺎﻫﺯﺭﺒﺃ ﻥﻤ لﻌﻝ ﺭﻴﻴﺴﹼﺘﻠﻝ ﻑﻴﺭﺎﻌﺘﻝﺍ ﻥﻤ ﺩﻴﺩﻌﻝﺍ ﺩﺠﻭﻴ ،ﺔﻴﻨﺎﺴﻨﻻﺍ ﻡﻭﻠﻌﻝﺍ ﻰﺘﺸ ﻲﻓ ﺎﻤﻜ :
،ةيناّثلا ةعبّطلا ،ناّمع ،رشّنلل لئاو راد ،لامعلأاو ةرادلإا ،يبلاغلا روصنم نسحم رھاطو يرماعلا نسحم يدھم حلاص1
2008 ص ، 28 .
،ةيناّثلاةعبّطلا ،ناّمع ،عيزوّتلاو رشّنلل دماحلا راد ،ةمّظنملا فئاظوو ةّيرادلإا تاّيلمعلاو تاّيرظّنلا ةثيدحلا ةرادلإا ئدابم ،ميرح نيسح2
2009 ص ، 47
.
