لﻮﺣ : 1
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أ.
POIDEX ،Tariaek74@yahoo.fr
.أ POIDEXbelmokhtarfodil@yahoo.fr
.أ POIDEXdz
mosta.
-Mansour.belatreche@univ
ﳌا
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ﺔﻣاﺪﺘﺴﳌا
ﺔﻴﺣﺎﺘﻔﳌا
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لﻮﺣ : 2 :ﺔﻣﺪﻘﳌا
ﻒ
نإ
ﻢ
1992
Shareholder value
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أ
داﺮﻓ
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و
؟
؟
؟
؟
. ﺔﻣاﺪﺘﺴﳌا .لﻮﺣ : 3 . . . . ىدأ ﻮﻤﻨﻟا يدﺎﺼﺘﻗﻻا ﻖﻴﻘﺤﺗ ﻦﻜﻟو ﺲﻔﻧ ﺖﻗﻮﻟا ىدأ ثاﺪﺣإ راﺮﺿأ ﻦﻣ لﻼﺧ ثﻮﻠﺘﻟا ﻒﻠﺘﺨﻤﺑ ﮫﻋاﻮﻧأ ﺘﺳاو ف دراﻮﻤﻠﻟ ﺔﻴﻌﻴﺒﻄﻟا ﺎﻤﻣ ﮫﻟ ﺔﻴﻋﺎﻤﺘﺟﻻا داﺮﻓﻸﻟ ﺔﻴﻤﻨﺘﻟا ﺔﻣاﺪﺘﺴﳌا . ﺔﺒﺳﺎﺤﳌا ﺔﻳﺪﻴﻠﻘﺘﻟا سﺎﻴﻗ حﺎﺼﻓﻹاو ﻢﺋاﻮﻘﻟا ﺔﻴﻟﺎﳌا مﺪﻋ ﺮﻓﻮﺗ تاودأ ﻞﺋﺎﺳوو سﺎﻴﻗ ﻞﺜﻣ ﺪﻟو ةروﺮﺿ ﻚﻠﺗ ﻢﺋاﻮﻘﻟا تﺎﻧﺎﻴﺒﻟﺎﺑ ﺔﺴﺳﺆﳌا ﻊﻤﺘﺠﳌاو ﻞﻔﻜﻳ ءاﺮﺟإ ﺔﻴﻠﻤﻋ ﻢﻴﻴﻘﺘﻟا ﻞﻣﺎﺸﻟا ءادﻷ ﺔﺴﺳﺆﳌا ﻦﻣ ﻞﺒﻗ ﻊﻴﻤﺟ فاﺮﻃﻷا . . ﺖﻟوأ تﺎﻤﻈﻨﳌا ﺔﻴﻤﻠﻌﻟا ﺔﻴﻟوﺪﻟا رﻮﻣﻸﻟ ﺔﻘﻠﻌﺘﳌا ﺔﺻﺎﺧ ﺎﻤﻴﻓ ﻖﻠﻌﺘﻳ ﻖﻴﻗﺪﺘﻟﺎﺑ ﻻإ نأ حﺎﺼﻓﻹا ﻢﺋاﻮﻘﻟا ،ﺔﻴﻟﺎﳌا ﻢﻟ قﺮﻳ ﮫﺑ ىﻮﺘﺴﳌا بﻮﻠﻄﳌا . نإ مﺪﻋ سﺎﻴﻗ ﺮﺻﺎﻨﻋ حﺎﺼﻓﻹاو ﻢﺋاﻮﻘﻟا ﺔﻴﻟﺎﳌا يدﻮﻳ ﻞﻤﺤﺗ ﺔﺴﺳﺆﳌا تﺎﻌﺒﺘﻟا ا ﺔﻴﻧﻮﻧﺎﻘﻟ ﺔﻴﻋﺎﻤﺘﺟﻻاو يدﺆﺗو . حﺎﺼﻓﻹا ﺪﺣأ حﺎﺼﻓﻹا ﻞﻣﺎﺸﻟا ﺚﻴﺣ تﺎﺟﺎﻴﺘﺣا ﻲﻣﺪﺨﺘﺴﻣ ﻢﺋاﻮﻘﻟا ﺔﻴﻟﺎﳌا تﺎﻣﻮﻠﻌﳌﺎﺑ ﻦﻣ ﻢﻴﻴﻘﺗ ءادﻷا ﺔﺴﺳﺆﻤﻠﻟ . نإ تﺎﻣﻮﻠﻌﳌا ﺔﻴﻟﺎﳌاو ﻢﺋاﻮﻘﻟا ﺔﻴﻟﺎﳌا تﺎﺴﺳﺆﻤﻠﻟ ﺔﻴﻋﺎﻨﺼﻟا ﻢﻟ يﻷ ﻦﻣ رﺎﺛﻵا ﺔﻴﻟﺎﳌا وأ تﺎﻴﻠﻤﻋ ﻮﻟو ﺔﻠﺼﻔﻣ . تﺎﻣﻮﻠﻌﳌا مﺎﻈﻧ ﺔﺒﺳﺎﺤﳌا ةادأ ﺔﻤﻋاد ﺔﺴﺳﺆﻤﻠﻟ ﻢﻴﻴﻘﺗ ﻦﻣ لﻼﺧ ﺔﻗﺪﺑ ﺎﻤﻣ يدﺆﻳ ﺞﺘﻨﳌا . نإ ﺞﻣد تاﺮﺷﺆﳌا ﺔﻗﺎﻄﺑ سﺎﻴﻘﻟا نزاﻮﺘﳌا ءادﻸﻟ ﺔﺴﺳﺆﳌا ﻊﺿو و ﺔﻗﻮﺛﻮﻣ ﻢﻴﻴﻘﺘﻟ ءادﻷا . ت : ﻞﻤﻌﻟا ىﺪﻟ ﻊﻴﻤﺟ فاﺮﻃﻷا ءاﻮﺳ تﺎﻌﻤﺘﺠﻤﻠﻟ وأ وأ تﺎﺴﺳﺆﳌا ﺔﺻﺎﺧ .
لﻮﺣ : 4 نوﺎﻌﺘﻟا لﺎﻌﻔﻟاو ﺔﺒﺳﺎﺤﳌا و ﻦﻣ ﻞﺟأ ﻦﻋ نﻮﻧﺎﻗ ﻦﻣ ﺔﻴﺣﺎﻧ ﺔﺻﺎﺧو ﺎﻣ ﺺﺨﻳ سﺎﻴﻘﻟا حﺎﺼﻓﻹاو ﻦﻋ تﺎﺴﺳﺆﻤﻠﻟ ﺔﻴﻋﺎﻨﺼﻟا . نإ . . . . . :ﻊﺟاﺮﳌا 1 . ، ، ﺔﺒﺳﺎﺤﳌا ﺪﺣﻮﳌا . ( ص 14 1999 . 2. تﺎﻴﻗﻼﺧأ لﺎﻤﻋﻷا ﺔﻴﻧدرﻷا 17 -19 2006 . 3. 2002 1 . 4. 2006 )" " / . 5. 2009 6. 2002 ﻮﻴﻟﻮﻳ .
7. Euro stat, "Definition and Guidelines for Measurement and Reporting of Company Environmental Protection Expenditure", 2001
8. USEnvironmental Protection Agency, "An Introduction to Environmental Accounting as a Business
Management Tool", Washington 1995.
9. Baker, D., (1996) " Environmental Accounting s Conflicts and Dilemmas" Management Accounting, Oct. 1996, V74, No 9.