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الأداء المالي للمؤسسة الاقتصادية: قياس وتقييم دراسة حالة مؤسسة صناعات الكوابل ببسكرة (2000-2002)

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ﻲﻤﻠﻌﻟﺍ ﺚﺤﺒﻟﺍﻭ ﱄﺎﻌﻟﺍ ﻢﻴﻠﻌﺘﻟﺍ ﺓﺭﺍﺯﻭ

ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻡﻮﻠﻌﻟﺍﻭ ﻕﻮﻘﳊﺍ ﺔﻴﻠﻛ ﺮـــﻀﻴﺧ ﺪﻤﳏ ﺔﻌﻣﺎﺟ

ﲑﻴﺴﺘﻟﺍ ﻢــﺴﻗ ﺓﺮــــﻜـﺴﺑ

ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺴﺳﺆﻤﻠﻟ ﱄﺎﳌﺍ ﺀﺍﺩﻷﺍ :

ﻢﻴﻴﻘﺗﻭ ﺱﺎﻴﻗ

ﺓﺮﻜﺴﺒﺑ ﻞﺑﺍﻮﻜﻟﺍ ﺕﺎﻋﺎﻨﺻ ﺔﺴﺳﺆﻣ ﺔﻟﺎﺣ ﺔﺳﺍﺭﺩ

) - 2000 ( 2002

ﺔﻴﻋﺎﻨﺼﻟﺍ ﺕﺎﺴﺳﺆﳌﺍ ﲑﻴﺴﺗ ﺺﺼﲣ ﲑﻴﺴﺘﻟﺍ ﻡﻮﻠﻋ ﰲ ﲑﺘﺴﺟﺎﳌﺍ ﺓﺩﺎﻬﺷ ﻞﻴﻧ ﺕﺎﺒﻠﻄﺘﻣ ﻦﻤﺿ ﺔﻣﺪﻘﻣ ﺝﺮﲣ ﺓﺮﻛﺬﻣ

ﺐﻟﺎﻄﻟﺍ ﺩﺍﺪﻋﺇ ﻑﺍﺮﺷﺇ ﺖﲢ

* ﺃ ﻲﺸﻋ ﻝﺩﺎـــﻋ .

. ﻝﺎــــﺣﺭ ﻲﻠـــﻋ

ﺔـــﻌﻓﺪﻟﺍ

/ 2001 2002

(2)

1

سﺮﮭﻔﻟا

ﺔــﺤﻔﺼﻟا

ﺎﻋﻮﺿﻮﻤﻟا ﺔﺳﺮﮭﻓ ت

: ...

...

...

لﺎﻜﺷﻷا سﺮﮭﻓ :

...

...

...

لواﺪﺠﻟا سﺮﮭﻓ :

...

...

...

ﺔﻣﺪﻘﻣ : ...

...

...

لوﻷا ﻞﺼﻔﻟا :

ﺔﯾدﺎﺼﺘﻗﻻا ﺔﺴﺳﺆﻤﻟﺎﺑ ءادﻷا لﻮﺣ ﺔﯿﺳﺎﺳأ ﻢﯿھﺎﻔﻣ

...

لوﻷا ﺚﺤﺒﻤﻟا :

ﺔﯾدﺎﺼﺘﻗﻻا ﺔﺴﺳﺆﻤﻟا ءادأ ...

...

.

I

ءادﻷا مﻮﮭﻔﻣ :

...

...

...

.

II

ءادﻷا عاﻮﻧأ :

...

...

...

.

II

رﺪﺼﻤﻟا رﺎﯿﻌﻣ ﺐﺴﺣ 1

...

...

.

II

ﺔﯿﻟﻮﻤﺸﻟا رﺎﯿﻌﻣ ﺐﺴﺣ 2

...

...

.

II

ﺐﺴﺣ 3 ﻟا ﻲﻔﯿﻇﻮﻟا رﺎﯿﻌﻤ

...

...

.

II

ﺔﻌﯿﺒﻄﻟا رﺎﯿﻌﻣ ﺐﺴﺣ 4

...

...

ءادﻷا ﻲﻓ ةﺮﺛﺆﻤﻟا ﻞﻣاﻮﻌﻟا

III

...

...

.

III

ﺎﯿﺒﺴﻧ ﺔﺴﺳﺆﻤﻟا ﻢﻜﺤﺘﻟ ﺔﻌﺿﺎﺨﻟا ﻞﻣاﻮﻌﻟا 1

...

.

III

ﺔﺴﺳﺆﻤﻟا ﻢﻜﺤﺘﻟ ﺔﻌﺿﺎﺧ ﺮﯿﻏ ﻞﻣاﻮﻌﻟا 2 :

...

..

ﻲﻧﺎﺜﻟا ﺚﺤﺒﻤﻟا :

ءادﻷا ﻢﯿﯿﻘﺗو سﺎﯿﻗ :

...

...

.

I

ءادﻷا ﻢﯿﯿﻘﺗو سﺎﯿﻗ ﺔﯿھﺎﻣ ...

...

.

I

ءادﻷا سﺎﯿﻗ 1

...

...

...

.

I

ءادﻷا ﻢﯿﯿﻘﺗ 2 ...

...

...

.

II

ءادﻷا ﻢﯿﯿﻘﺗ ﺔﯿﻠﻤﻋ ...

...

...

.

II

ﺔﯾروﺮﻀﻟا تﺎﻣﻮﻠﻌﻤﻟا ﻊﻤﺟ 1 ...

...

.

II

ﻲﻠﻌﻔﻟا ءادﻷا سﺎﯿﻗ 2

...

...

.

II

ﮫﯿﻓ بﻮﻏﺮﻤﻟا ءادﻷا تﺎﯾﻮﺘﺴﻤﺑ ﻲﻠﻌﻔﻟا ءادﻷا ﺔﻧرﺎﻘﻣ 3 .

...

.

II

ﻢﻜﺤﻟا راﺪﺻإو فاﺮﺤﻧﻻا ﺔﺳارد 4

...

...

ﺋﺎﺼﺧ

III

ءادﻸﻟ ﺪﯿﺠﻟا ﻢﯿﯿﻘﺘﻟا طوﺮﺷو ﺺ

...

...

.

III

ءادﻸﻟ ﺪﯿﺠﻟا ﻢﯿﯿﻘﺘﻟا ﺺﺋﺎﺼﺧ 1

...

...

.

III

ءادﻸﻟ ﺪﯿﺠﻟا ﻢﯿﯿﻘﺘﻟا طوﺮﺷ 2

...

...

.

IV

ءادﻷا ﻢﯿﯿﻘﺗ ﺔﯿﻤھأ

...

...

..

.

V

ﻢﯿﯿﻘﺘﻟا ﺔﯿﻠﻤﻋ تﺎﻗﻮﻌﻣ .

...

...

ﺚﻟﺎﺜﻟا ﺚﺤﺒﻤﻟا :

ﻲﻟﺎﻤﻟا ءادﻷا

...

...

.

I

ﺔﯾدﺎﺼﺘﻗﻻا ﺔﺴﺳﺆﻤﻠﻟ ﺔﯿﻟﺎﻤﻟا فاﺪھﻷا ...

...

.

I

ﺴﯿﻟاو ﺔﻟﻮﯿﺴﻟا 1 ﻲـــﻟﺎﻤﻟا ﺮ

...

...

.

I

ﻲـــــﻟﺎﻤﻟا نزاﻮﺘﻟا 2 ...

...

01 02 02

05 05

06 07 09

10 11 13

14

14

14

14

16

16

17

19

20

20

20 21 21 22 23

23 24

24

25

(3)

2

.

I

ﺔﯾدودﺮﻤﻟا 3

...

...

...

.

I

ﺔﻤﯿﻘﻟا ءﺎﺸﻧإ 4

...

...

...

II

ﻲﻟﺎﻤﻟا ءادﻷا تاﺮﺷﺆﻣو ﺮﯿﯾﺎﻌﻣ ﺪﯾﺪﺤﺗ ...

...

.

III

ءادﻷا ﻢﯿﯿﻘﺗ تﺎﻣﻮﻠﻌﻣ ردﺎﺼﻣ

...

...

.

III

ﺔﯿﺟرﺎﺨﻟا ردﺎﺼﻤﻟا 1 ...

...

.

III

ﺔﯿﻠﺧاﺪﻟا ردﺎﺼﻤﻟا 2

...

...

ﻲﻧﺎﺜﻟا ﻞﺼﻔﻟا :

ﻷا ﻢﯿﯿﻘﺗ تاﺮﺷﺆﻣو ﺮﯿﯾﺎﻌﻣ ﻲﻟﺎﻤﻟا ءاد

...

...

لوﻷا ﺚﺤﺒﻤﻟا :

ﻲﻟﺎﻤﻟا نزاﻮﺘﻟا ...

...

.

I

ﻲﻟﺎﻤﻟا نزاﻮﺘﻠﻟ ﺔﻨﻛﺎﺴﻟا ﺔﺳارﺪﻟا .

...

...

.

I

ﺔﯿﻟﺎﻤﻟا ﺔﯿﻧاﺰﯿﻤﻟا داﺪﻋإ 1 ...

...

.

I

ﻞﻣﺎﻌﻟا لﺎﻤﻟا سأر 2 ...

...

.

I

ﻞﻣﺎﻌﻟا لﺎﻤﻟا سأر ﻦﻣ تﺎﺟﺎﯿﺘﺣﻻا 3

...

...

.

I

ﺔﻨﯾﺰﺨﻟا 4 ...

...

...

.

II

ﻤﻟا نزاﻮﺘﻠﻟ ﺔﯿﻜﯿﻣﺎﻨﯾﺪﻟا ﺔﺳارﺪﻟا ﻲﻟﺎ

...

...

.

II

ﺐﺴﺣ ﻞﯾﻮﻤﺘﻟا لوﺪﺟ 1

P.C.G

...

...

.

II

ﻞﯾﻮﻤﺘﻟا لوﺪﺟ مﻮﮭﻔﻣ 1.1

...

...

.

II

ﻞﯾﻮﻤﺘﻟا لوﺪﺟ ﻞﻜﯿھ 2.1 ...

...

.

II

. 1 ﻞﯾﻮﻤﺘﻟا لوﺪﺟ ﺔﯿﻤھأ 3

...

...

.

II

تاﻮﻨﺳ ةﺪﻌﻟ ﺔﯿﻟﺎﻤﻟا تﺎﻘﻓﺪﺘﻟا لوﺪﺟ

2

...

...

.

II

. 2 تاﻮﻨﺳ ةﺪﻌﻟ ﺔﯿﻟﺎﻤﻟا تﺎﻘﻓﺪﺘﻟا لوﺪﺟ ﻞﻜﯿھ 1 .

...

.

II

. 2 ﺔﯿﻟﺎﻤﻟا تﺎﻘﻓﺪﺘﻟا لوﺪﺟ ﺮﯿﺴﻔﺗ 2 .

...

...

ﻲﻧﺎﺜﻟا ﺚﺤﺒﻤﻟا :

ﻲﻟﺎﻤﻟا ﺮﺴﯿﻟاو ﺔﻟﻮﯿﺴﻟا

...

...

.

I

ﻲﻟﺎﻤﻟا ﺮﺴﯿﻟاو ﺔﻟﻮﯿﺴﻟا ...

...

.

I

ﻲﻟﺎﻤﻟا ﺮﺴﯿﻟاو ﺔﻟﻮﯿﺴﻟا مﻮﮭﻔﻣ 1

...

...

.

I

ﺔﻟﻮﯿﺴﻟا ﺔﯿﻤھأ 2

...

...

.

I

ﺔﻟﻮﯿﺴﻟا تﻼﻜﺸﻣ بﺎﺒﺳأ 3 :

...

...

.

II

ﺔﻟﻮﯿﺴﻠﻟ ﺔﻨﻛﺎﺴﻟا ﺔﺳارﺪﻟا ﻲﻟﺎﻤﻟا ﺮﺴﯿﻟاو

...

...

.

II

1 ﺔﻟﻮﯿﺴﻟا تاﺮﺷﺆﻣ

...

...

.

II

ﻲﻟﺎﻤﻟا ﺮﺴﯿﻟا تاﺮﺷﺆﻣ 2 ...

...

.

III

ﻲﻟﺎﻤﻟا ﺮﺴﯿﻟاو ﺔﻟﻮﯿﺴﻠﻟ ﺔﯿﻛﺮﺤﻟا ﺔﺳارﺪﻟا

...

...

.

III

ﺔﻨﯾﺰﺨﻟا تﺎﻘﻓﺪﺗ لوﺪﺟ ﺔﺒﯿﻛﺮﺗ 1

...

...

.

III

2 ﺔﻨﯾﺰﺨﻟا تﺎﻘﻓﺪﺗ لوﺪﺟ داﺪﻋإ ﺔﻘﯾﺮﻃ

...

...

ﺚﻟﺎﺜﻟا ﺚﺤﺒﻤﻟا :

ﻤﯿﻘﻟا ءﺎﺸﻧإو ﺔﺴﺳﺆﻤﻟا ﺔﯾدودﺮﻣ

...

...

.

I

ﺔﺴﺳﺆﻤﻟا ﺔﯾدودﺮﻣ

...

...

...

.

I

. 1 ﺔﺴﺳﺆﻤﻟا ﺔﺠﯿﺘﻧ ﻦﯾﻮﻜﺗ

...

...

.

I

. 2 ﺎﮭﺳﺎﯿﻗ تاﺮﺷﺆﻣو ﺔﯾدودﺮﻤﻟا ...

...

50 53 53 53

54 55

55 55 57

58 58 60

64

64

64

(4)

3

.

I

طﺎﺸﻨﻟا ﺔﯾدودﺮﻣ 1.2

...

...

.

I

. 2 ﺔﯾدﺎﺼﺘﻗﻻا ﺔﯾدودﺮﻤﻟا 2

...

...

.

I

. 2 ﺔﯿﻟﺎﻤﻟا ﺔﯾدودﺮﻤﻟا 3

...

...

.

I

ﺔﯾدودﺮﻤﻟا ﻞﯿﻠﺤﺗ 3

...

...

.

I

. 1.3 جذﻮﻤﻧ ﺔﯾدودﺮﻤﻟا ﻞﯿﻠﺤﺘﻟ نﻮﺒﯾد

...

...

.

I

ﻞﺴﻠﺴﺘﻤﻟا لﻼﺣﻹا ﺔﻘﯾﺮﻃ 2.3

...

...

.

II

ﺔﻤﯿﻘﻟا ءﺎﺸﻧإ ...

...

...

.

II

1 ﺔﻤﯿﻘﻟا ءﺎﺸﻧﻹ ﺔﯿﺒﺳﺎﺤﻤﻟا تﺎﺳﺎﯿﻘﻟا

...

...

.

II

ﺔﻓﺎﻀﻤﻟا ﺔﯾدﺎﺼﺘﻗﻻا ﺔﻤﯿﻘﻟا 1.1

...

...

.

II

رﺎﻤﺜﺘﺳﻻا ﻦﻣ ﺔﯾﺪﻘﻨﻟا تﺎﻘﻓﺪﺘﻟا ﺪﺋﺎﻋ 2.1 ...

.

II

ﻟا تﺎﺳﺎﯿﻘﻟا 2 ﺔﯿﻗﻮﺴ

. ...

...

.

II

. 3 ﺔﻄﻠﺘﺨﻤﻟا تﺎﺳﺎﯿﻘﻟا .

...

...

ﺚﻟﺎﺜﻟا ﻞﺼﻔﻟا :

ﻋﺎﻨﺻ ﺔﺴﺳﺆﻤﻟ ﻲﻟﺎﻤﻟا ءادﻷا ﻢﯿﯿﻘﺗ تﺎ

ا ةﺮﻜﺴﺒﺑ ﻞﺑاﻮﻜﻟ

...

لوﻷا ﺚﺤﺒﻤﻟا :

ﻋﺎﻨﺻ ﺔﺴﺳﺆﻤﻟ ﻲﻟﺎﻤﻟا نزاﻮﺘﻟا ﻢﯿﯿﻘﺗ تﺎ

ا ﻞﺑاﻮﻜﻟ ...

.

I

ﻲﻟﺎﻤﻟا نزاﻮﺘﻟا ﺔﺳارﺪﻟ ﻦﻛﺎﺴﻟا ﺞﮭﻨﻤﻟا ...

...

.

I

ﺔﯿﻟﺎﻤﻟا تﺎﯿﻧاﺰﯿﻤﻟا داﺪﻋإ 1

...

...

.

I

ر بﺎﺴﺣ 2 ﻞﻣﺎﻌﻟا لﺎﻤﻟا سأ

...

...

.

I

. 3 ﻞﻣﺎﻌﻟا لﺎﻤﻟا سأر ﻦﻣ تﺎﺟﺎﯿﺘﺣﻻا بﺎﺴﺣ

...

.

.

I

. 1.3 ﺔﯿﻟﺎﻤﻟا ﺔﯿﻧاﺰﯿﻤﻟا ﻦﻣ ﻞﻣﺎﻌﻟا لﺎﻤﻟا سأر جﺎﯿﺘﺣا ...

.

I

. 3 يرﺎﯿﻌﻤﻟا ﻞﻣﺎﻌﻟا لﺎﻤﻟا سأر جﺎﯿﺘﺣا 2 .

...

.

I

. 4 ﺔﻨﯾﺰﺨﻟا بﺎﺴﺣ ...

...

.

II

ﻲﻟﺎﻤﻟا نزاﻮﺘﻟا ﺔﺳارﺪﻟ ﻲﻛﺮﺤﻟا ﺞﮭﻨﻤﻟا

...

...

.

II

. 1 ﻲﻔﯿﻇﻮﻟا ﻞﯾﻮﻤﺘﻟا لوﺪﺟ ...

...

.

II

ﺔﻨﺴﻟ ﻞﯾﻮﻤﺘﻟا لوﺪﺟ 1.1 2000

...

...

.

II

ﺔﻨﺴﻟ ﻞﯾﻮﻤﺘﻟا لوﺪﺟ 2.1 2001

...

...

.

II

ﺔﻨﺴﻟ ﻞﯾﻮﻤﺘﻟا لوﺪﺟ 3.1 2002

...

...

.

II

تاﻮﻨﺳ ةﺪﻌﻟ تﺎﻘﻓﺪﺘﻟا لوﺪﺟ 2 ...

...

ﻲﻧﺎﺜﻟا ﺚﺤﺒﻤﻟا :

ﺔﺴﺳﺆﻤﻠﻟ ﻲﻟﺎﻤﻟا ﺮﺴﯿﻟاو ﺔﻟﻮﯿﺴﻟا ﻢﯿﯿﻘﺗ :

...

.

I

ا ﺞﮭﻨﻤﻟا ﺔﺴﺳﺆﻤﻟا ﺮﺴﯾو ﺔﻟﻮﯿﺳ ﺔﺳارﺪﻟ ﻦﻛﺎﺴﻟ

: ...

....

.

I

ﺔﺴﺳﺆﻤﻟا ﺔﻟﻮﯿﺳ 1 ...

...

.

I

2 ﻲـﻟﺎﻤﻟا ﺮﺴﯿﻟا ...

...

.

II

ﺔﺴﺳﺆﻤﻟا ﺮﺴﯾو ﺔﻟﻮﯿﺳ ﺔﺳارﺪﻟ ﻲﻜﯿﻣﺎﻨﯾﺪﻟا ﺞﮭﻨﻤﻟا ...

.

II

. 1 ﻲﺘﻨﺴﻟ ﺔﻨﯾﺰﺨﻟا تﺎﻘﻓﺪﺗ لوﺪﺟ و 2000

. 2001 ...

.

II

. 1 ﻲﺘﻨﺴﻟ ﺔﻨﯾﺰﺨﻟا تﺎﻘﻓﺪﺗ لوﺪﺟ و 2001

. 2000 ...

ﺎﺜﻟا ﺚﺤﺒﻤﻟا ﺚﻟ

: ﺔﺴﺳﺆﻤﻠﻟ ﺔﻤﯿﻘﻟا ءﺎﺸﻧإو ﺔﯾدودﺮﻤﻟا ﻢﯿﯿﻘﺗ .

...

.

I

ﺔﺴﺳﺆﻤﻟا ﺔﺠﯿﺘﻧ ﺔﺳارد

...

...

81 84 85 85

85 91

92 92 93

97 98 98

98

101

104

108

109

109

110

114

116

116

(5)

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II

ﺔﺴﺳﺆﻤﻟا ﺔﯾدودﺮﻣ ﻢﯿﯿﻘﺗ ...

...

.

II

طﺎﺸﻨﻟا ﺔﯾدودﺮﻣ 1

...

...

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II

ﺔﯾدﺎﺼﺘﻗﻻا ﺔﯾدودﺮﻤﻟا 2 ...

...

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II

ﺔﯿﻟﺎﻤﻟا ﺔﯾدودﺮﻤﻟا 3

...

...

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III

ﺔﻤﯿﻘﻟا ءﺎﺸﻧإ ...

...

...

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III

ﺔﻨﺴﻟ ﺔﻓﺎﻀﻤﻟا ﺔﯾدﺎﺼﺘﻗﻻا ﺔﻤﯿﻘﻟا 1 2000

...

.

.

III

ﺔﻨﺴﻟ ﺔﻓﺎﻀﻤﻟا ة ﺔﯾدﺎﺼﺘﻗﻻا ﺔﻤﯿﻘﻟا 2 2001

...

.

III

ﺔﻨﺴﻟ ﺔﻓﺎﻀﻤﻟا ة ﺔﯾدﺎﺼﺘﻗﻻا ﺔﻤﯿﻘﻟا 3 2002

...

ﺔﻤﺗﺎﺧ ...

...

...

ﻊﺟاﺮﻤﻟا ﺔﻤﺋﺎﻗ :

...

...

...

ﻖﺣﻼﻤﻟا :

...

...

...

122 124 128 128

130 130

132

135

(6)

لﺎﻜـــﺷﻷا سﺮـــــــــــﮭﻓ :

ﻢﻗﺮﻟا ناﻮــــــــــــــــﻨﻌﻟا

ﺔﺤﻔﺼﻟا

ﺩﺎﻌﺑﻷﺍ ﺩﺪﻌﺘﻣ ﻡﻮﻬﻔﻣ ﺀﺍﺩﻷﺍ 01 03

02 ﺍ ﺀﺍﺩﻷﺍ ﻲﺟﺭﺎﳋﺍ ﺀﺍﺩﻷﺍﻭ ﰐﺍﺬﻟ 06

03 ﻕﻮﺴﻟﺍ ﺔﺼﺣ ﺏﺎﺴﺣ ﺔﻴﻔﻴﻛ 09

04 ﻱﺩﺎﻣ ﲑﻏ ﺭﺎﻤﺜﺘﺳﺎﻛ ﻦﻳﻮﻜﺘﻟﺍ 12

05 ﺔﻴﻧﺍﺰﻴﳌﺍ ﻰﻠﻋﺃ ﻦﻣ ﻞﻣﺎﻌﻟﺍ ﻝﺎﳌﺍ ﺱﺃﺭ 37

06 ﺔﻴﻧﺍﺰﻴﳌﺍ ﻞﻔﺳﺃ ﻦﻣ ﻞﻣﺎﻌﻟﺍ ﻝﺎﳌﺍ ﺱﺃﺭ 37

07 ﻞﻣﺎﻌﻟﺍ ﻝﺎﳌﺍ ﺱﺃﺭ ﺝﺎﻴﺘﺣﺍ :

ﻝﺎﺟﻵﺍ ﻞﻴﻠﲢ 40

08 ﺐﺴﺣ ﲔﺘﻴﻧﺍﺰﻴﳌﺎﺑ ﻞﻳﻮﻤﺘﻟﺍ ﻝﻭﺪﺟ ﺔﻗﻼﻋ PCG

45

09 ﺔﻓﺎﻀﳌﺍ ﺔﻤﻴﻘﻟﺍ ﻊﻳﺯﻮﺗ

67

10 ﺔﻳﺩﻭﺩﺮﳌﺍ ﻞﻴﻠﺤﺘﻟ ﻥﻮﺒﻳﺩ ﺝﺫﻮﳕ

75

11 ﺔﺴﺳﺆﳌﺍ ﺕﺎﻌﻴﺒﳌ ﻲﻘﻄﻨﳌﺍ ﻢﺳﺮﻟﺍ

76

12 ﺔﻴﺒﺴﻨﻟﺍ ﺔﻟﻮﻴﺴﻟﺍ ﺔﺒﺴﻨﻟ ﻲﻘﻄﻨﳌﺍ ﻢﺳﺮﻟﺍ .

111

13 ﻱﺩﻭﺩﺮﻤﻠﻟ ﻲﻘﻄﻨﳌﺍ ﻢــــــــﺳﺮﻟﺍ

125

(7)

ــــــﺠﻟا سﺮــــﮭﻓ لواﺪـ

ﻢﻗﺮﻟﺍ ﻥﺍﻮـــــــــــــﻨﻌﻟﺍ

ﺔﺤﻔﺼﻟﺍ

ﺔــــﻴﻧﺍﺰﻴﳌﺍ ﺕﺍﺀﺍﺮﻗ 01 29

02 ﻞﻣﺎﻌﻟﺍ ﻝﺎﳌﺍ ﺱﺃﺭ ﰲ ﺓﺮﺛﺆﳌﺍ ﺮﺻﺎﻨﻌﻟﺍ 38

03 ﺐﺴﺣ ﺕﺎﻣﺍﺪﺨﺘﺳﻻﺍﻭ ﺩﺭﺍﻮﳌﺍ ﻝﻭﺪﺟ P.C.G

48

04 ﻞﻣﺎﻌﻟﺍ ﻝﺎﻣ ﺱﺃﺭ ﲑﻐﺗ ﻡﺍﺪﺨﺘﺳﺍ ﻝﻭﺪﺟ 49

05 ﺕﺍﻮﻨﺳ ﺓﺪﻌﻟ ﺔﻴﻟﺎﳌﺍ ﺕﺎﻘﻓﺪﺘﻟﺍ ﻝﻭﺪﺟ 51

06 ﻨﻳﺰﳋﺍ ﺕﺎﻘﻓﺪﺗ ﻝﻭﺪﺟ

63

07 ﻡﻮﺼﳋﺍﻭ ﻝﻮﺻﻷﺍ ﺮﺻﺎﻨﻋ ﺾﻌﺑ ﺕﻼﻳﺪﻌﺗ 86

08 ﺔﻨﺴﻟ ﺔﻠﺼﻔﳌﺍ ﺔﻴﻟﺎﳌﺍ ﺔﻴﻧﺍﺰﻴﳌﺍ

2000

87

09 ﺔﻨﺴﻟ ﺔﻴﻟﺎﳌﺍ ﺔﻴﻧﺍﺰﻴﳌﺍ 2001

88

10 ﺔﻨﺴﻟ ﺔﻴﻟﺎﳌﺍ ﺔﻴﻧﺍﺰﻴﳌﺍ 2002

89

11 ﺔﺴﺳﺆﻤﻠﻟ ﺔﻴﻟﺎﳌﺍ ﺔـﻴﻧﺍﺰﻴﳌﺍ ﻞﻜﻴﻫ ﺭﻮﻄﺗ 90

12 ﺔﻴﻧﺍﺰﻴﳌﺍ ﻰﻠﻋﺃ ﺔﻘﻳﺮﻄﺑ ﻞﻣﺎﻌﻟﺍ ﻝﺎﳌﺍ ﺱﺃﺭ ﺏﺎﺴﺣ 91

13 ﺔﻴﻧﺍﺰﻴﳌﺍ ﻝﻼﺧ ﻦﻣ ﻞﻣﺎﻌﻟﺍ ﻝﺎﳌﺍ ﺱﺍﺭ ﺝﺎﻴﺘﺣﺍ 92

14 ﺔﻣﺎﺘﻟﺍ ﺕﺎﺠﺘﻨﳌﺍ ﻥﺍﺭﻭﺩ ﺓﺪﻣ ﺏﺎﺴﺣ 93

15 ﺏﺎﺴﺣ ﺓﺪﻣ ﻡﺯﺍﻮﻠﻟﺍﻭ ﺩﺍﻮﳌﺍ ﻥﺍﺭﻭﺩ 93

16 ﻌﻨﺼﻣ ﻒﺼﻨﻟﺍ ﺕﺎﺠﺘﻨﳌﺍ ﻥﺍﺭﻭﺩ ﺓﺪﻣ ﺏﺎﺴﺣ

94

17 ﺀﻼﻤﻌﻟﺍ ﺪﻳﺪﺴﺗ ﺓﺪﻣ ﺏﺎﺴﺣ 94

18 ﻦﻳﺩﺭﻮﳌﺍ ﺪﻳﺪﺴﺗ ﺓﺪﻣ ﺏﺎﺴﺣ 95

19 ﺕﻼﻣﺎﻌﻣ ﺏﺎﺴﺣ ﺢﻴﺟﺮﺘﻟﺍ

95

20 ﻝﺎﻤﻋﻷﺍ ﻢﻗﺭ ﱃﺇ ﺍﺩﺎﻨﺘﺳﺍ ﺩﺪﳌﺍ ﺏﺎﺴﺣ 96

21 ﻱﺭﺎﻴﻌﳌﺍ ﻞﻣﺎﻌﻟﺍ ﻝﺎﳌﺍ ﺱﺃﺭ ﻦﻣ ﺝﺎﻴﺘﺣﻻﺍ ﺏﺎﺴﺣ .

96

22 ﻱﺭﺎﻴﻌﳌ ﻞﻣﺎﻌﻟﺍ ﻝﺎﳌﺍ ﺱﺃﺭ ﺝﺎﻴﺘﺣﺍﻭ ﻞﻣﺎﻌﻟﺍ ﻝﺎﳌﺍ ﺱﺃﺭ ﲔﺑ ﺔﻧﺭﺎﻘﻣ 97

23 ﺔﺴﺳﺆﳌﺍ ﺔﻨﻳﺰﺧ ﺏﺎﺴﺣ 97

24 ﺔﻴﻧﺍﺰﻴﳌﺍ ﺮﺻﺎﻨﻋ ﺕﺍﲑﻐﺗ ﻝﻭﺪﺟ 99

25 ﺍﻮﳌﺍ ﻝﻭﺪﺟ ﺔﻨﺴﻟ ﺕﺎﻣﺍﺪﺨﺘﺳﻻﺍﻭ ﺩﺭ

2000 100

26 ﻞﻣﺎﻌﻟﺍ ﻝﺎﳌﺍ ﺱﺃﺭ ﲑﻐﺗ ﻡﺍﺪﺨﺘﺳﺍ ﻝﻭﺪﺟ 101

27 ﺔﻴﻧﺍﺰﻴﳌﺍ ﺮﺻﺎﻨﻋ ﺕﺍﲑﻐﺗ ﻝﻭﺪﺟ 102

28 ﺔﻨﺴﻟ ﺕﺎﻣﺍﺪﺨﺘﺳﻻﺍﻭ ﺩﺭﺍﻮﳌﺍ ﻝﻭﺪﺟ 2001

103

29 ﻞﻣﺎﻌﻟﺍ ﻝﺎﳌﺍ ﺱﺃﺭ ﲑﻐﺗ ﻡﺍﺪﺨﺘﺳﺍ ﻝﻭﺪﺟ 104

(8)

30 ﺔﻴﻧﺍﺰﻴﳌﺍ ﺮﺻﺎﻨﻋ ﺕﺍﲑﻐﺗ ﻝﻭﺪﺟ 105

31 ﻝﻭﺪﺟ ﺔﻨﺴﻟ ﺕﺎﻣﺍﺪﺨﺘﺳﻻﺍﻭ ﺩﺭﺍﻮﳌﺍ 2002

106

32 ﻞﻣﺎﻌﻟﺍ ﻝﺎﳌﺍ ﺱﺍﺭ ﲑﻐﺗ ﻡﺍﺪﺨﺘﺳﺍ 107

33 ﺝﺎﻴﺘﺣﻻﺍ ﲑﻐﺘﺑ ﻞﻣﺎﻌﻟﺍ ﻝﺎﳌﺍ ﺱﺃﺭ ﲑﻐﺗ ﺔﻧﺭﺎﻘﻣ 108

34 ﺕﺍﻮﻨﺴﻠﻟ ﺔﻴﻟﺎﳌﺍ ﺕﺎﻘﻓﺪﺘﻟﺍ ﻝﻭﺪﺟ 2000،2001،2002

109

35 ﺔﻣﺎﻌﻟﺍ ﺔﻟﻮﻴﺴﻟﺍ ﺔﺒﺴﻧ ﺏﺎﺴﺣ 110

36 ﺔﺒﺴﻧ ﺏﺎﺴﺣ ﺔﻨﻳﺰﳋﺍ

ﺔﻣﺎﻌﻟﺍ 110

37 ﺔﻳﺭﻮﻔﻟﺍ ﺔﻟﻮﻴﺴﻟﺍ ﺔﺒﺴﻧ ﺏﺎﺴﺣ 112

38 ﻥﺎﻣﻷﺍ ﻝﺎﳎ ﺏﺎﺴﺣ 113

39 ﻥﺎﻣﻷﺍ ﻝﺎﳎ ﺏﺎﺴﺣ ﺮﺼﺘﺨﳌﺍ

114

40 ﺪﺋﺍﻮﻔﻟﺍ ﺔﻴﻄﻐﺗ ﺔﺒﺴﻧ ﺏﺎﺴﺣ 114

41 ﺔﻴﻄﻐﺘﻟﺍ ﺔﺒﺴﻧ ﺏﺎﺴﺣ 115

42 ﻨﺴﻟ ﺔﻨﻳﺰﳋﺍ ﺕﺎﻘﻓﺪﺗ ﻝﻭﺪﺟ

ﻭ2000 2001

117

43 ﺔﻨﺴﻟ ﺔﻨﻳﺰﳋﺍ ﺕﺎﻘﻓﺪﺗ ﻝﻭﺪﺟ ﻭ2001

2002 118

44 ﻦﻳﻮﻜﺗ ﺔﺴﺳﺆﳌﺍ ﺔﺠﻴﺘﻧ 119

45 ﻁﺎﺸﻨﻟﺍ ﺔﻳﺩﻭﺩﺮﻣ ﺏﺎﺴﺣ 121

46 ﺓﺪﺣﻮﻟﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﻳﺩﻭﺩﺮﳌﺍ ﺏﺎﺴﺣ 122

47 ﺔﻴﻓﺎﺼﻟﺍ ﺔﻳﺩﻭﺩﺮﳌﺍ ﺏﺎﺴﺣ

122

48 ﺔﻴﻟﺎﳌﺍ ﺔﻳﺩﻭﺩﺮﳌﺍ ﺏﺎﺴﺣ 124

49 ﻥﺍﺭﻭﺪﻟﺍ ﻝﺪﻌﻣﻭ ﺢﺑﺮﻟﺍ ﺶﻣﺎﻫ ﺏﺎﺴﺣ 125

50 ﻒﻳﺭﺎﺼﳌﺍﻭ ﺕﺍﺩﺍﺮﻳﻹﺍ ﺏﺎﺴﺣ 128

51 ﺎﺴﻟﺍ ﺓﺪﺋﺎﻔﻟﺍ ﺭﺎﻌﺳﺃ ﻱﺮﺋﺍﺰﳉﺍ ﺩﺎﺼﺘﻗﻻﺍ ﰲ ﺓﺪﺋ

129

(9)

(10)

ﺚﺤﺒﻟا ﺔﯿﻟﺎﻜﺷإ

ﲔﺜﺣﺎـﺒﻟﺍ ﻞﺒﻗ ﻦﻣ ﺪﻳﺍﺰﺘﻣﻭ ﲑﺒﻛ ﻡﺎﻤﺘﻫﺎﺑ ﺓﲑﺧﻷﺍ ﺕﺎﻳﺮﺸﻌﻟﺍ ﰲ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺴﺳﺆﳌﺍ ﺔﺳﺍﺭﺩ ﺖﻴﻈﺣ ﺪﻘﻟ

ﺎﻬﺳﺭﺎﲤ ﱵﻟﺍ ﺔﻄﺸﻧﻷﺍﻭ ﻒﺋﺎﻇﻮﻟﺍ ﺔﺻﺎﺧﻭ ،ﲔﺳﺭﺎﻤﳌﺍﻭ .

ﻊﺟﺮﻳﻭ ﺭﺍﻭﺩﻷﺍ ﱃﺇ ﺔـﺴﺳﺆﳌﺍ ﺔﺳﺍﺭﺩ ﺔﻴﳘﺃ ﻢﻇﺎﻌﺗ ﺐﺒﺳ

ﺮـﺻﺎﻨﻋ ﺝﺰـﻣ ﻥﺎﻜﻣ ﻱﺃ ﺝﺎﺘﻧﻺﻟ ﺔﻴﻠﺧ ﺔﺑﺎﺜﲟ ﻻﻭﺃ ﻲﻬﻓ ،ﺔﻬﺟ ﻦﻣ ﲏﻃﻮﻟﺍ ﺩﺎﺼﺘﻗﻻﺍ ﰲ ﺎﻬﺒﻌﻠﺗ ﱵﻟﺍ ﺔﻴﺳﺎﺳﻷﺍ ﻱﺬـﻟﺍ ﻞﺧﺪـﻟﺎﻓ ،ﺝﺎﺘﻧﻹﺍ ﺔﻴﻠﻤﻋ ﻦﻋ ﻢﺟﺎﻨﻟﺍ ﻞﺧﺪﻟﺍ ﻊﻳﺯﻮﺘﻟ ﺓﺪﺣﻭ ﺎﻴﻧﺎﺛﻭ ،ﺓﺰﻫﺎﺟ ﺕﺎﺟﻮﺘﺘﻨﻣ ﱃﺇ ﺎﻬﻠﻳﻮﲢﻭ ﺝﺎﺘﻧﻹﺍ ﺰﺟ ﻪﻘﻘﲢ

،ﲔﻣﺪﺨﺘﺴﻤﻠﻟ ﻪﻨﻣ ﺀ

، ﺔﻟﻭﺪﻠﻟ ﺀﺰﺟﻭ ﺀﺰﳉﺍﻭ ﲔﺿﺮﻘﻤﻠﻟ ﺀﺰﺟﻭ

ﻲﻘﺒﺘﳌﺍ ﺴﺳﺆﳌﺍ ﺏﺎﺤﺻﻷ

،ﺔ ﺔـﻴﻠﺧ ﺎﺜﻟﺎﺛﻭ

ﺎﻫﺭﺎﻌﺳﺃﻭ ﺎﺎﻴﻤﻛﻭ ﺎﻬﺠﺘﻨﺘﺳ ﱵﻟﺍ ﺕﺎﺠﺘﻨﳌﺍ ﺔﻌﻴﺒﻃ ﺺﳜ ﺎﻤﻴﻓ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺕﺍﺭﺍﺮﻘﻠﻟ ﺍﺰﻛﺮﻣ ﺎﻌﺑﺍﺭﻭ ،ﺔﻴﻋﺎﻤﺘﺟﺍ .

ﻦﻣﻭ

ﺳﺆﳌﺍ ﻦﻋ ﻰﺿﺮﻳ ﻻ ﻱﺬﻟﺍﻭ ﻒﻴﻨﻌﻟﺍﻭ ﺐﻠﻘﺘﳌﺍ ﻂﻴﶈﺍ ﱃﺇ ﻯﺮﺧﺃ ﺔﻬﺟ ﺖﻗﻮﻟﺍ ﰲ ﻪﻌﻣ ﻒﻴﻜﺘﻟﺍ ﻊﻴﻄﺘﺴﺗ ﻻ ﱵﻟﺍ ﺕﺎﺴ

ﺐﺳﺎﻨﳌﺍ . ﻲﻫﻭ ﻼﻣﺎﻜﺘﻣ ﻼﻛ ﻞﻜﺸﺗ ﺐﻧﺍﻮﺟ ﺔﻌﺑﺭﺃ ﻞﻜﺷ ﰲ ﻂﻴﶈﺍ ﺍﺬﻫ ﱃﺇ ﺮﻈﻨﻟﺍ ﻦﻜﳝﻭ :

،ﻲﺟﻮـﻟﻮﻨﻜﺘﻟﺍ ﻂﻴﶈﺍ

ﻱﺩﺎﺼﺘﻗﻻﺍ ﻂﻴﶈﺍ ﺍﲑﺧﺃﻭ، ﻲﺳﺎﻴﺴﻟﺍ ﻂﻴﶈﺍ ، ﰲﺎﻘﺜﻟﺍﻭ ﻲﻋﺎﻤﺘﺟﻻﺍ ﻂﻴﶈﺍ .

ﻒﻨﻌﻟﺍﻭ ﺐﻠﻘﺘﻟﺍ ﺓﺪﺸﺑ ﻢﺴﺘﳌﺍ ﻂﻴﶈﺍ ﺍﺬﻫ ﻞﻇ ﰲﻭ

، ﻞـﺜﻤﺘﳌﺍﻭ ﻱﺭﻭﺪﻟﺍ ﺎﻬﻃﺎﺸﻧ ﺔﺳﺭﺎﻤﲟ ﺔﺴﺳﺆﳌﺍ ﻡﻮﻘﺗ

ﺔـﻳﺩﺎﳌﺍ ﻥﺎﺴﻧﻹﺍ ﺕﺎﺟﺎﺣ ﺔﻴﺒﻠﺘﻟ ﺕﺎﺠﺘﻨﻣ ﻰﻠﻋ ﻝﻮﺼﳊﺍ ﻞﺟﺃ ﻦﻣ ﺎﻬﻳﺪﻟ ﺓﺮﻓﻮﺘﳌﺍ ﺝﺎﺘﻧﻹﺍ ﻞﻣﺍﻮﻋ ﻒﻠﺘﳐ ﻝﻼﻐﺘﺳﺍ ﰲ ﺔﻳﺭﺍﺮﻤﺘﺳﻻﺍ ﻮﻫﻭ ﻰﲰﻷﺍ ﺎﻬﻓﺪﻫ ﺬﺌﻨﻴﺣ ﻦﻤﻀﺘﻟ ﻩﺎﺿﺭ ﺐﺴﻛﻭ ﻂﻴﶈﺍ ﺕﺍﲑﻐﺗ ﻊﻣ ﻢﻠﻗﺄﺘﻟﺍ ﻚﻟﺬﺑ ﺔﻟﻭﺎﳏﻭ ،ﺔﻳﻮﻨﻌﳌﺍﻭ .

ﲢ ﻑﺍﺪﻫﺃ ﻲﻫ ﱵﻟﺍﻭ ﺔﺴﺳﺆﳌﺍ ﻒﺋﺎﻇﻮﺑ ﻂﺒﺗﺮﺗ ﱵﻟﺍ ﻯﺮﺧﻷﺍ ﻑﺍﺪﻫﻷﺍ ﺖﻘﻘﺣ ﺔﺴﺳﺆﳌﺍ ﻥﺃ ﲏﻌﻳ ﻑﺪﳍﺍ ﺍﺬﻫ ﻖﻴﻘ

ﺔﻳﺭﺍﺮﻤﺘﺳﻻﺍ ﻑﺪﻫ ﻖﻴﻘﲢ ﲏﻌﻳ ﺎﻬﻘﻴﻘﲢ ،ﺔﻠﻣﺎﻜﺘﻣ .

ﺎـﺈﻓ ﺔـﻟﻮﻘﻌﳌﺍ ﻞﺋﺎﺳﻮﻟﺎﺑ ﺎﻬﺘﻘﻘﺣ ﻞﻫﻭ ﻻ ﻭﺃ ﺎﻬﻓﺍﺪﻫﺃ ﻍﻮﻠﺑ ﻰﻠﻋ ﺎﺭﺪﻗ ﺔﻓﺮﻌﻣ ﻦﻣ ﺔﺴﺳﺆﳌﺍ ﻦﻜﻤﺘﺘﻟﻭ

ﻘﺗﻭ ﺱﺎﻴﻗ ﱃﺇ ﺔﺟﺎﲝ ﺎﻬﺋﺍﺩﺃ ﻢﻴﻴﻘﺗ ﻯﺮﺣﻷﺎﺑ ﻭﺃ ،ﺎﻬﺠﺋﺎﺘﻧ ﻢﻴﻴ

. ﺍﺫﺇﻭ ﺎﻧﱪﺘﻋﺍ ﺎﺈﻓ ﻒﺋﺎﻇﻮﻟﺍ ﻦﻣ ﺔﻋﻮﻤﳎ ﺎﺃ ﻰﻠﻋ ﺔﺴﺳﺆﳌﺍ

ﺎـﻫﺀﺍﺩﺃﻭ ،ﱄﺎـﳌﺍ ﺎـﻫﺀﺍﺩﺃﻭ ،ﻱﺭﺎﺠﺘﻟﺍ ﺎﻫﺀﺍﺩﺃ ﻢﻴﻘﺗ ﻥﺫﺇ ﻲﻬﻓ ،ﺎﻬﻔﺋﺎﻇﻭ ﻦﻣ ﺔﻔﻴﻇﻭ ﻞﻛ ﺀﺍﺩﺃ ﻢﻴﻴﻘﺗ ﱃﺇ ﺔﺟﺎﲝ ﺎﻤﺘﺣ ﺩﺍﺮﻓﻷﺍ ﺔﻔﻴﻇﻭ ﺀﺍﺩﺃ ﲑﺧﻷﺍ ﰲﻭ ﻲﺟﺎﺘﻧﻹﺍ .

ﻦﻣ ﺔﻔﻴﻇﻭ ﻱﺃ ﺀﺍﺩﺃ ﻢﻴﻘﺘﻟﻭ ،ﺕﺍﺮـﺷﺆﳌﺍﻭ ﲑﻳﺎﻌﳌﺍ ﺀﺎﻘﺘﻧﺍ ﻭﺃ ﺭﺎﻴﺘﺧﺍ ﺔﻴﻟﺎﻜﺷﺇ ﻦﻳﲑﺴﳌﺍ ﻪﺟﺍﻮﻳ ﺔﺴﺳﺆﳌﺍ ﻒﺋﺎﻇﻭ

ﲑﻳﺎـﻌﳌﺍ ﻦـﺴﺣﺃ ﻭ ﻞﻀﻓﺃ ﺭﺎﻴﺘﺧﺍ ﻰﻠﻋ ﻦﻳﲑﺴﳌﺍ ﺓﺭﺪﻗ ﻰﻠﻋ ﺎﺳﺎﺳﺃ ﺪﻤﺘﻌﻳ ﻢﻴﻴﻘﺘﻟﺍ ﺡﺎﺠﻨﻓ ،ﺓﲑﺜﻛ ﻝﺎﳊﺍ ﺔﻌﻴﺒﻄﺑ ﻲﻬﻓ ﻪﺳﺎﻴﻗ ﺩﺍﺮﳌﺍ ﺀﺍﺩﻷﺍ ﺲﻜﻌﺗ ﱵﻟﺍ ﺕﺍﺮﺷﺆﳌﺍﻭ .

ﺎﻜﺷﻹﺍ ﺔﻏﺎﻴﺻﻭ ﺡﺮﻃ ﻦﻜﳝ ،ﻖﺒﺳ ﺎﳑ ﱄﺎﺘﻟﺍ ﻮﺤﻨﻟﺍ ﻰﻠﻋ ﺚﺤﺒﻟﺍ ﺍﺬﳍ ﺔﻴﺴﻴﺋﺮﻟﺍ ﺔﻴﻟ

:

» ﺎﻣ ﲑﻳﺎﻌﳌﺍ ﺭﻭﺩ ﻮﻫ ﺕﺍﺮﺷﺆﳌﺍﻭ

ﰲ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺴﺳﺆﻤﻠﻟ ﱄﺎﳌﺍ ﺀﺍﺩﻷﺍ ﻢﻴﻴﻘﺗ ؟

«

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ﺚﺤﺒﻟا تﺎﯿﺿﺮﻓ

ﺔﻴﻟﺎﺘﻟﺍ ﺕﺎﻴﺿﺮﻔﻟﺍ ﻰﻠﻋ ﺩﺎﻤﺘﻋﻻﺍ ﰎ، ﺚﺤﺒﻟﺍ ﺔﻴﻟﺎﻜﺷﺇ ﺔﳉﺎﻌﳌ :

- 01 ﻞﻬﺴﺗ ﺔﻤﻬﻣ ﺓﻮﻄﺧ ﺔﺴﺳﺆﳌﺍ ﺎﻬﻴﻠﻋ ﺮﻓﻮﺘﺗ ﱵﻟﺍ ﺕﺎﻣﻮﻠﻌﳌﺍ ﻊﲨ

ﱄﺎﳌﺍ ﺀﺍﺩﻷﺍ ﻢﻴﻴﻘﺗ ﺔﻴﻠﻤﻋ .

- 02 ﻲﻤﻠﻋ ﺏﻮﻠﺳﺄﺑ ﻥﻮﻜﻳ ﱄﺎﳌﺍ ﺀﺍﺩﻷﺍ ﻢﻴﻴﻘﺗ ﺕﺍﺮﺷﺆﻣﻭ ﲑﻳﺎﻌﻣ ﺪﻳﺪﲢ .

- 03 ﺀﺍﺩﺃ ﻮﻫ ﺔﻳﺮﺋﺍﺰﳉﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺴﺳﺆﻤﻠﻟ ﱄﺎﳌﺍ ﺀﺍﺩﻷﺍ ﻂﺳﻮﺘﻣ

ﱄﺎﺘﻟﺎﺑﻭ،

ﻥﺎﻓ ﻞﺑﺍﻮﻜﻟﺍ ﺕﺎﻋﺎﻨﺻ ﺔﺴﺳﺆﻣ ﺀﺍﺩﺃ

ﺮﺧﻵﺍ ﻮﻫ ﻂﺳﻮﺘﻣ

.

ﺔﺳﺍﺭﺪﻟﺍ ﻑﺍﺪﻫﺃ

ﳎ ﻍﻮﻠﺑ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﻩﺬﻫ ﻑﺪ

ﺎﻬﳘﺃ ﻦﻣ ،ﻑﺍﺪﻫﻷﺍ ﻦﻣ ﺔﻋﻮﻤ :

- 01 ﻪﻴﻓ ﺔﻤﻜﺤﺘﳌﺍ ﻞﻣﺍﻮﻌﻟﺍﻭ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺴﺳﺆﳌﺍ ﺀﺍﺩﺃ ﻰﻠﻋ ﻑﺮﻌﺘﻟﺍ .

- 02 ﺕﺎﺴﺳﺆﳌﺍ ﰲ ﱄﺎﳌﺍ ﺀﺍﺩﻷﺍ ﻢﻴﻴﻘﺗﻭ ﺱﺎﻴﻘﻟ ﺔﻳﺭﻭﺮﻀﻟﺍ ﺕﺎﻣﻮﻠﻌﳌﺍ ﺔﻓﺮﻌﻣﻭ، ﺎﻬﻠﺣﺍﺮﻣﻭ ﻢﻴﻴﻘﺘﻟﺍ ﺔﻴﻠﻤﻋ ﺔﻓﺮﻌﻣ ﺔﻟﻭﺎﳏ

ﺔﻳﺩﺎﺼﺘﻗﻻﺍ .

- 03 ﳌﺍﻭ ﱄﺎﳌﺍ ﺀﺍﺩﻷﺍ ﻢﻴﻴﻘﺗ ﲑﻳﺎﻌﻣ ﺪﻳﺪﲢ ﺔﻟﻭﺎﳏ ﺎﻫﲑﺴﻔﺗﻭ ﻚﻟﺫ ﰲ ﺔﻣﺪﺨﺘﺴﳌﺍ ﺕﺍﺮﺷﺆ

.

- 04 ﺔﻳﺮﺋﺍﺰﳉﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺕﺎﺴﺳﺆﳌﺍ ﻯﺪﺣﺇ ﰲ ﺮﻛﺬﻟﺍ ﺔﻘﺑﺎﺴﻟﺍ ﺕﺍﺮﺷﺆﳌﺍ ﻖﻴﺒﻄﺗ .

ﺔﺳارﺪﻟا ﺔﯿﻤھأ

ﳉﺎﻌﻣ ﻢﺘﻴﺳ ﻱﺬﻟﺍ ﻉﻮﺿﻮﻤﻠﻟ ﻪﺘ

ﺸﺗ ﱵﻟﺍ ﺔﺌﻔﻟﺍ ﻚﻠﺗ ﺔﺻﺎﺧﻭ ﻦﻳﲑﺴﳌﺍ ﻯﺪﻟ ﺔﻐﻟﺎﺑ ﺔﻴﳘﺃ ﺘ

ﺔـﻴﻟﺎﳌﺍ ﺔﻔﻴﻇﻮﻟﺎﺑ ﻞﻐ

ﺔﺴﺳﺆﻤﻠﻟ .

ﻳﺎﻌﳌﺍ ﻢﻫﺃ ﻢﳍ ﲔﺒﻳ ﺎﻘﺣ ﻮﻬﻓ ﺎﻬـﺳﺭﺎﲤ ﱵـﻟﺍ ﺔﻴﻟﺎﳌﺍ ﺔﻄﺸﻧﻷﺍ ﻢﻴﻴﻘﺘﻟ ﺎﻬﻣﺍﺪﺨﺘﺳﺍ ﻦﻜﳝ ﱵﻟﺍ ﺕﺍﺮﺷﺆﳌﺍﻭ ﲑ

ﻊـﻗﺍﻮﻟﺍ ﺔﻴﺿﺭﺃ ﻰﻠﻋ ﺕﺍﺮﺷﺆﳌﺍ ﻩﺬﻫ ﻖﻴﺒﻄﺗ ﺔﻴﻔﻴﻛ ﺎﻀﻳﺃ ﲔﺒﻳﻭ ﻦﻣﺰﻟﺍ ﻦﻣ ﺓﺮﺘﻓ ﻝﻼﺧ ﺓﺰﺠﻨﳌﺍ ﻑﺍﺪﻫﻷﺍﻭ ﺔﺴﺳﺆﳌﺍ ﺎﻬﻌﻴﺠﺸﺘﻟ ﺓﻮﻘﻟﺍ ﻁﺎﻘﻧ ﺪﻳﺪﲢ ﺔﲦ ﻦﻣﻭ ،ﺔﺴﺳﺆﻤﻠﻟ ﺔﻴﻠﻌﻔﻟﺍ ﺔﻴﻌﺿﻮﻟﺍ ﺺﺨﺸﺗ ﺞﺋﺎﺘﻧ ﱃﺇ ﻝﻮﺻﻮﻠﻟ

، ﻒﻌﻀﻟﺍ ﻁﺎﻘﻧﻭ

ﺎﻬﺘﳉﺎﻌﳌ .

عﻮﺿﻮﻤﻟا رﺎﯿﺘﺧا تارﺮﺒﻣ

، ﺔﻓﺪﺼﻟﺍ ﺾﺤﲟ ﻉﻮﺿﻮﳌﺍ ﺍﺬﳍ ﺎﻧﺭﺎﻴﺘﺧﺍ ﻦﻜﻳ ﱂ ﺚﻴﺣ ،ﺔﻴﺗﺍﺫﻭ ﺔﻴﻋﻮﺿﻮﻣ ﺕﺍﺭﺎﺒﺘﻋﺍ ﺓﺪﻋ ﺔﺠﻴﺘﻧ ﻥﺎﻛ ﺎﳕﺇﻭ

ﰐﺄﻳ ﺎﻤﻴﻓ ﺔﻴﻋﻮﺿﻮﳌﺍ ﺕﺍﺭﺎﺒﺘﻋﻻﺍ ﻞﺜﻤﺘﺗ :

- 01 ﺌﻔﻟﺍ ﻚﻠﺗ ﺔﺻﺎﺧﻭ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺕﺎﺴﺳﺆﳌﺍ ﻱﲑﺴﻣ ﻯﺪﻟ ﺔﻐﻟﺎﺒﻟﺍ ﻉﻮﺿﻮﳌﺍ ﺔﻴﳘﺃ ـﺸﺗ ﱵﻟﺍ ﺔ

ﺘ ﺔـﻔﻴﻇﻮﻟﺎﺑ ﻞﻐ

ﺔﻴﻟﺎﳌﺍ .

- 02 ﺔﻟﻭﺎﳏ ﻱﺮﻈﻧ ﻪﻨﻣ ﺮﺜﻛﺃ ﻲﻘﻴﺒﻄﺗ ﻉﻮﺿﻮﲟ ﺔﻴﺑﺮﻌﻟﺍ ﺔﺒﺘﻜﳌﺍ ﺀﺍﺮﺛﺇ .

ﻲﻠﻳ ﺎﻤﻛ ﻲﻬﻓ ﺔﻴﺗﺍﺬﻟﺍ ﺕﺍﺭﱪﳌﺍ ﻦﻋ ﺎﻣﺃ :

- 01 ﺔﺴﺳﺆﳌﺍ ﺔﻴﻟﺎﲟ ﺔﻠﺼﻟﺍ ﺕﺍﺫ ﻊﻴﺿﺍﻮﻤﻠﻟ ﻲﺼﺨﺸﻟﺍ ﻞﻴﳌﺍ .

- 02 ﲑﻴﺴﺗ ﻥﺍﺪﻴﻣ ﰲ ﺔﻴﻟﺎﳌﺍ ﺔﺻﺎﺧﻭ ﺔﻴﻤﻜﻟﺍ ﺕﺎﻴﻨﻘﺘﻟﺍ ﱃﺇ ﻲﺼﺨﺸﻟﺍ ﻞﻴﳌﺍ ﺕﺎﺴﺳﺆﳌﺍ

.

- 03 ﺔﺴﺳﺆﻤﻠﻟ ﻲﻠﻜﻟﺍ ﺀﺍﺩﻷﺍ ﻉﻮﺿﻮﻣ ﰲ ﺚﺤﺒﻟﺍ ﺔﻠﺻﺍﻮﻣ ﺔﻴﻧﺎﻜﻣﺇ .

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ﺔﺳارﺪﻟا ﺞﮭﻨﻣ

ﻋ ﺔﺑﺎﺟﻹﺍﻭ ﻩﺩﺎﻌﺑﺃ ﻞﻴﻠﲢﻭ ﻉﻮﺿﻮﳌﺍ ﺐﻧﺍﻮﺟ ﻒﻠﺘﺨﲟ ﺔﻃﺎﺣﻹﺍﻭ ﻡﺎﳌﻹﺍ ﺔﻴﻐﺑ ﻦ

ﻊـﺒﺗﺍ ،ﺔﺣﻭﺮﻄﳌﺍ ﺔﻴﻟﺎﻜﺷﻹﺍ

ﺔﻟﺎﳊﺍ ﺔﺳﺍﺭﺩ ﺞﻬﻨﳌ ﺔﻓﺎﺿﺇ ،ﺔﻳﺮﻈﻨﻟﺍ ﺔﺳﺍﺭﺪﻠﻟ ﻖﻓﺍﻮﳌﺍ ﻲﻠﻴﻠﺤﺘﻟﺍ ﻲﻔﺻﻮﻟﺍ ﺞﻬﻨﳌﺍ ﺚﺣﺎﺒﻟﺍ ﺐﻧﺎﺟ ﻖﻴﺒﻄﺗ ﻦﻣ ﺎﻨﻨﻜﳝ ﻱﺬﻟﺍ

ﺾﻌﺑ ﺔﺴﺳﺆﳌﺍ ﻯﺪﻟ ﺓﺮﻓﻮﺘﳌﺍ ﺕﺎﻣﻮﻠﻌﳌﺍ ﻦﻣ ﺕﺎﻣﻮﻠﻌﳌﺍ

ﺔـﺴﺳﺆﻣ ﻚﻟﺬـﺑ ﻦﻳﺭﺎﺘﳐ ،ﱄﺎﳌﺍ ﺎﻬﺋﺍﺩﺃ ﻢﻴﻴﻘﺗ ﰲ ﻯﺮﺧﻷﺍ

ﺓﺮﻜﺴﺒﺑ ﻞﺑﺍﻮﻜﻟﺍ ﺕﺎﻋﺎﻨﺻ .

ﺚﺤﺒﻟا ﻞﻜﯿھ

ﻟﻭﺎﻨﺗ ،ﺔﻴﻓﺍﻭ ﺔﺳﺍﺭﺩ ﻉﻮﺿﻮﳌﺍ ﺔﺳﺍﺭﺪﻟ ﺎﻨ

ﺔﲤﺎﺧ ﻢﻬﻴﻠﺗﻭ ﺔﻣﺪﻘﻣ ﻚﻟﺫ ﰲ ﻢﻬﻘﺒﺴﺗ ،ﻝﻮﺼﻓ ﺔﺛﻼﺛ ﰲ ﻉﻮﺿﻮﳌﺍ .

ﺍﺬـﻫ ﻢﻴـﺴﻘﺗ ﻝﻼﺧ ﻦﻣ ﻚﻟﺫﻭ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺴﺳﺆﳌﺎﺑ ﺀﺍﺩﻷﺍ ﻝﻮﺣ ﺔﻴﺳﺎﺳﺃ ﻢﻴﻫﺎﻔﻣ ﻝﻭﻷﺍ ﻞﺼﻔﻟﺍ ﻝﻭﺎﻨﺘﻳ

،ﺚﺣﺎﺒﻣ ﺔﺛﻼﺛ ﱃﺇ ﻞﺼﻔﻟﺍ ﻪـﻋﺍﻮﻧﺃﻭ ﺀﺍﺩﻷﺍ ﻡﻮﻬﻔﻣ ﺚﻴﺣ ﻦﻣ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺴﺳﺆﳌﺍ ﺀﺍﺩﺃ ﺔﺳﺍﺭﺪﻟ ﻪﻨﻣ ﻝﻭﻷﺍ ﺺﺼﺧ

ﻟ ﺔﻌﺿﺎﺧ ﲑﻏ ﻞﻣﺍﻮﻋﻭ ﺔﺴﺳﺆﳌﺍ ﻢﻜﺤﺘﻟ ﺔﻌﺿﺎﺧ ﻞﻣﺍﻮﻋ ﻦﻣ ﻪﻴﻓ ﺓﺮﺛﺆﳌﺍ ﻞﻣﺍﻮﻌﻟﺍﻭ ﺎﻬﻤﻜﺤﺘ

. ﺪـﻘﻓ ﱐﺎﺜﻟﺍ ﺚﺤﺒﳌﺍ ﺎﻣﺃ

ﺺﺋﺎـﺼﺧﻭ ﻢﻴـﻴﻘﺘﻟﺍ ﺔﻴﻠﻤﻋ ﻞﺣﺍﺮﻣﻭ ﻪﻤﻴﻴﻘﺗﻭ ﺀﺍﺩﻷﺍ ﺱﺎﻴﻗ ﻡﻮﻬﻔﻣ ﺚﻴﺣ ﻦﻣ ﺀﺍﺩﻷﺍ ﻢﻴﻴﻘﺗﻭ ﺱﺎﻴﻗ ﺔﺳﺍﺭﺪﻟ ﺺﺼﺧ ﻪﺗﺎﻗﻮﻌﻣﻭ ﺀﺍﺩﻷﺍ ﻢﻴﻴﻘﺗ ﺔﻴﳘﺃ ﻚﻟﺬﻛ، ﺀﺍﺩﻸﻟ ﺪﻴﳉﺍ ﻢﻴﻴﻘﺘﻟﺍ ﻁﻭﺮﺷﻭ .

ﻞﺼﻔﻟﺍ ﺍﺬﻫ ﻦﻣ ﺚﻟﺎﺜﻟﺍ ﺚﺤﺒﳌﺍ ﺽﺮﻌﻣ ﰲ ﺎﻣﺃ

ﺀﺍﺩﻷﺍ ﺔﺳﺍﺭﺪﻟ ﻪﺼﻴﺼﲣ ﰎ ﺪﻘﻓ ﲑﻳﺎـﻌﻣ ﺪﻳﺪﲢﻭ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺴﺳﺆﻤﻠﻟ ﺔﻴﻟﺎﳌﺍ ﻑﺍﺪﻫﻷﺍ ﺪﻳﺪﲢ ﻝﻼﺧ ﻦﻣ ﻚﻟﺫﻭ ﱄﺎﳌﺍ

ﺀﺍﺩﻷﺍ ﻢﻴﻴﻘﺗ ﺔﻴﻠﻤﻋ ﺕﺎﻣﻮﻠﻌﻣ ﺭﺩﺎﺼﻣ ﻰﻠﻋ ﺎﻀﻳﺃ ﻑﺮﻌﺘﻟﺍﻭ ﱄﺎﳌﺍ ﺀﺍﺩﻷﺍ ﺕﺍﺮﺷﺆﻣﻭ .

ﺙﻼـﺛ ﱃﺇ ﺮﺧﻵﺍ ﻮﻫ ﻪﻤﻴﺴﻘﺗ ﰎ ﺪﻘﻓ ﱄﺎﳌﺍ ﺀﺍﺩﻷﺍ ﻢﻴﻴﻘﺗ ﺕﺍﺮﺷﺆﻣﻭ ﲑﻳﺎﻌﲟ ﻥﻮﻨﻌﳌﺍﻭ ﱐﺎﺜﻟﺍ ﻞﺼﻔﻟﺍ ﰲ ﺎﻣﺃ

،ﺚﺣﺎﺒﻣ ﲔـﺣ ﰲ ،ﻲﻛﺮﳊﺍ ﻞﻴﻠﺤﺘﻟﺍﻭ ﻦﻛﺎﺴﻟﺍ ﻞﻴﻠﺤﺘﻟﺍ ﺮﻈﻧ ﺔﻬﺟﻭ ﻦﻣ ﱄﺎﳌﺍ ﻥﺯﺍﻮﺘﻟﺍ ﺔﺳﺍﺭﺪﻟ ﻪﻨﻣ ﻝﻭﻷﺍ ﺺﺼﺧ

ﺔﻤﻴﻘﻟﺍ ﺀﺎﺸﻧﺇﻭ ﺔﻳﺩﻭﺩﺮﳌﺍ ﺔﺳﺍﺭﺩ ﺚﻟﺎﺜﻟﺍ ﺚﺤﺒﳌﺍ ﰲ ﻢﺘﻴﻟ ،ﱄﺎﳌﺍ ﺮﺴﻴﻟﺍﻭ ﺔﻟﻮﻴﺴﻟﺍ ﺔﺳﺍﺭﺪﻟ ﱐﺎﺜﻟﺍ ﺚﺤﺒﳌﺍ ﺺﺼﺧ .

ﺧ ﰎ ﺪﻘﻓ ﺔﻟﺎﳊﺍ ﺔﺳﺍﺭﺩ ﻰﻠﻋ ﻱﻮﺘﳛ ﻱﺬﻟﺍ ﲑﺧﻷﺍﻭ ﺚﻟﺎﺜﻟﺍ ﻞﺼﻔﻟﺍ ﰲ ﺎﻣﺃ ﺔﻴﻠﻤﻋ ﰲ ﺔﻣﺎﳍﺍ ﲑﻳﺎﻌﳌﺍ ﻁﺎﻘﺳﺇ ﻪﻟﻼ

،ﺓﺮﻜـﺴﺒﺑ ﻞـﺑﺍﻮﻜﻟﺍ ﺕﺎﻋﺎﻨﺻ ﺔﺴﺳﺆﻣ ﰲ ﺔﻠﺜﳑ ﺔﻳﺮﺋﺍﺰﳉﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺕﺎﺴﺳﺆﳌﺍ ﻯﺪﺣﺇ ﻰﻠﻋ ﱄﺎﳌﺍ ﺀﺍﺩﻷﺍ ﻢﻴﻴﻘﺗ ﱄﺎـﳌﺍ ﻥﺯﺍﻮـﺘﻟﺍ ﻢﻴـﻴﻘﺗ ﰎ ﻝﻭﺃ ﺚﺤﺒﻣ ﰲﻭ ﻚﻟﺫ ﺪﻌﺑ ﰒ ،ﺰﺟﻮﻣ ﻞﻜﺸﺑ ﺔﺴﺳﺆﳌﺍ ﱘﺪﻘﺗ ﱃﺇ ﻻﻭﺃ ﻕﺮﻄﺘﻟﺍ ﰎ ﺚﻴﺣ ﻄﺘﻟﺍ ﰎ ﲔﺣ ﰲ ،ﺔﺴﺳﺆﻤﻠﻟ ﱄﺎﳌﺍ ﺮﺴﻴﻟﺍﻭ ﺔﻟﻮﻴﺴﻟﺍ ﱃﺇ ﱐﺎﺜﻟﺍ ﺚﺤﺒﳌﺍ ﰲ ﻕﺮ

. ﻢﻴـﻴﻘﺘﻟ ﺺـﺼﺨﻓ ﺚﻟﺎﺜﻟﺍ ﺚﺤﺒﳌﺍ ﺎﻣﺃ

ﺔﺴﺳﺆﳌﺍ ﺏﺎﺤﺻﻷ ﺔﻤﻴﻘﻟﺍ ﺀﺎﺸﻧﺇ ﻰﻠﻋ ﺎﺭﺪﻗﻭ ﺔﺴﺳﺆﳌﺍ ﺔﻳﺩﻭﺩﺮﻣ .

(13)

لوﻷا ﺚﺤﺒﻤﻟا :

ﺔﯾدﺎﺼﺘﻗﻻا ﺔﺴﺳﺆﻤﻟا ءادأ .

ﻲﻧﺎﺜﻟا ﺚﺤﺒﻤﻟا :

ءادﻷا ﻢﯿﯿﻘﺗو سﺎﯿﻗ .

ﺚﻟﺎﺜﻟا ﺚﺤﺒﻤﻟا :

ﻷا ﻲﻟﺎﻤﻟا ءاد

.

(14)

ﻝﻭﻷﺍ ﻞﺼﻔﻟﺍ :

ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺴﺳﺆﳌﺎﺑ ﺀﺍﺩﻷﺍ ﻝﻮﺣ ﺔﻴﺳﺎﺳﺃ ﻢﻴﻫﺎﻔﻣ

، ﺀﺍﺩﻸﻟ ﻱﺮﻈﻨﻟﺍ ﺭﺎﻃﻹﺎﺑ ﺩﻭﺰﺘﻟﺍ ﻮﻫ ﻞﺼﻔﻟﺍ ﺍﺬﻫ ﻦﻣ ﺽﺮﻐﻟﺍ ﻥﺇ ﺀﺍﺩﻷﺍ ﻢﻴـﻴﻘﺗﻭ ﺱﺎﻴﻗ ﺚﲝ ﻝﻭﺎﻨﺗ ﻦﻜﳝ ﻼﻓ

ﺀﺍﺩﻸﻟ ﻱﺮﻈﻨﻟﺍ ﺭﺎﻃﻹﺎﺑ ﺔﻃﺎﺣﻹﺍ ﻥﻭﺩ ﱄﺎﳌﺍ .

ﺇ ﻻﻭﺃ ﻕﺮﻄﺘﻟﺎﺑ ﻝﻭﻷﺍ ﻞﺼﻔﻟﺍ ﺔﳉﺎﻌﻣ ﻢﺘﻴﺳ ﻚﻟﺫ ﻞﺟﺃ ﻦﻣ ﻡﻮـﻬﻔﻣ ﱃ

ﻢﺘﻴـﺳ ﺎـﻴﻧﺎﺛﻭ ،ﻪﻴﻓ ﺓﺮﺛﺆﳌﺍ ﻞﻣﺍﻮﻌﻟﺍﻭ ﻪﻋﺍﻮﻧﺃ ﻚﻟﺫ ﻲﻠﻳ ﰒ ﻪﻔﻳﺮﻌﺗ ﻰﻠﻋ ﻚﻟﺫ ﰲ ﻦﻳﺰﻛﺮﻣ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺴﺳﺆﳌﺎﺑ ﺀﺍﺩﻷﺍ

، ﺎﳍﻮﻟﺪﻣ ﺚﻴﺣ ﻦﻣ ﺀﺍﺩﻷﺍ ﻢﻴﻴﻘﺗ ﺔﻴﻠﻤﻋ ﱃﺇ ﻕﺮﻄﺘﻟﺍ

،ﺎﻬﻃﻭﺮﺷﻭ ﺎﻬﺼﺋﺎﺼﺧﻭ ﺎﺍﻮﻄﺧ ﻭﺃ ﺎﻬﻠﺣﺍﺮﻣﻭ ﺪﻌﺑﻭ ﺎﻬﺘﻴﳘﺃﻭ

ﺎﺎﻗﻮﻌﻣ ﻚﻟﺫ .

ﻕﺮﻄﺘﻟﺍ ﻢﺘﻴﺳ ﲑﺧﻷﺍ ﰲﻭ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺴﺳﺆﻤﻠﻟ ﺔﻴﻟﺎﳌﺍ ﻑﺍﺪﻫﻷﺍ ﺚﻴﺣ ﻦﻣ ﱄﺎﳌﺍ ﺀﺍﺩﻷﺍ ﱃﺇ

ﻭ ، ﺪﻳﺪﲢ ﺔﻴﻔﻴﻛ

ﻪﻤﻴﻴﻘﺗ ﺕﺎﻣﻮﻠﻌﻣ ﺭﺩﺎﺼﻣﻭ ﱄﺎﳌﺍ ﺀﺍﺩﻷﺍ ﺕﺍﺮﺷﺆﻣﻭ ﲑﻳﺎﻌﻣ .

ﻲﻠﻳ ﺎﻤﻛ ﻥﻮﻜﻴﺳ ﻞﺼﻔﻟﺍ ﺍﺬﻫ ﻞﻜﻴﻬﻓ :

ﻝﻭﻷﺍ ﺚﺤﺒﳌﺍ :

ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺴﺳﺆﳌﺍ ﺀﺍﺩﺃ .

ﱐﺎﺜﻟﺍ ﺚﺤﺒﳌﺍ :

ﺀﺍﺩﻷﺍ ﻢﻴﻴﻘﺗﻭ ﺱﺎﻴﻗ .

ﺚﻟﺎﺜﻟﺍ ﺚﺤﺒﳌﺍ :

ﻷﺍ ﱄﺎﳌﺍ ﺀﺍﺩ .

ﻝﻭﻷﺍ ﺚﺤﺒﳌﺍ :

ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺴﺳﺆﳌﺍ ﺀﺍﺩﺃ

(15)

ﻢﺘﻴﺳﻭ ﻪﺒﻧﺍﻮﺟ ﻊﻴﻤﲜ ﺔﻃﺎﺣﻺﻟ ﺎﻳﺭﻭﺮﺿ ﺎﺒﻠﻄﻣ ﺪﻌﻳ ﺔﻳﺮﻈﻧ ﺔﺳﺍﺭﺪﺑ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﺴﺳﺆﳌﺍ ﺀﺍﺩﺃ ﱃﺇ ﻕﺮﻄﺘﻟﺍ ﻥﺇ

ﻲﻫ ﺔﻴﺳﺎﺳﺃ ﺮﺻﺎﻨﻋ ﺔﺛﻼﺛ ﱃﺇ ﺚﺤﺒﳌﺍ ﺍﺬﻫ ﰲ ﻕﺮﻄﺘﻟﺍ :

ﻳﺭﺎﻌﺘﻟﺍ ﻦﻣ ﺔﻋﻮﻤﳎ ﺽﺮﻋ ﻢﺘﻳ ﻦﻳﺃ ﺀﺍﺩﻷﺍ ﻡﻮﻬﻔﻣ ﺢﻤﺴﺗ ﱵﻟﺍ ﻒ

ﻩﺎﻨﻌﻣ ﺢﻴﺿﻮﺘﺑ .

ﻪﻴﻓ ﺓﺮﺛﺆﳌﺍ ﻞﻣﺍﻮﻌﻟﺍ ﻒﻠﺘﳐ ﺔﺳﺍﺭﺩ ﻢﺘﻳ ﺍﺮﺧﺁ ﺲﻴﻟﻭ ﺍﲑﺧﺃﻭ ﻪﻋﺍﻮﻧﺃ ﺽﺮﻋ ﰒ .

I - ﺀﺍﺩﻷﺍ ﻡﻮﻬﻔﻣ

ﺎﻬﻘﻴﻘﲢ ﺐﻌﺼﻳ ﱵﻟﺍ ﻑﺍﺪﻫﻷﺍ ﻦﻣ ﺪﻌﻳ ﺎﻬﻴﻠﻋ ﻕﺎﻔﺗﻻﺍﻭ ﺕﺎﺤﻠﻄﺼﻤﻠﻟ ﺔﻘﻴﻗﺩ ﻢﻴﻫﺎﻔﻣﻭ ﻒﻳﺭﺎﻌﺗ ﺪﻳﺪﲢ ﻥﺇ

،ﺔﻴﻋﺎﻤﺘﺟﻻﺍﻭ ﺔﻴﻧﺎﺴﻧﻹﺍ ﻡﻮﻠﻌﻟﺍ ﰲ ﺔﺻﺎﺧﻭ ﳌﺍ ﲔﺑ ﻦﻣﻭ

ﺢﻠﻄـﺼﻣ ﻼﻣﺎـﺷﻭ ﺍﺪﻴﺣﻭ ﺎﻔﻳﺮﻌﺗ ﻰﻘﻠﺗ ﱂ ﱵﻟﺍ ﺕﺎﺤﻠﻄﺼ

،ﺀﺍﺩﻷﺍ ﲑﻏ ﺍﺬﻫ ﻦﻜﻟﻭ ،ﻪﻟ ﺕﺎﻓﺩﺍﺮﻤﻛ ﱪﺘﻌﺘﻟ ﺔﻴﺟﺎﺘﻧﻹﺍ ،ﺔﻴﻟﺎﻌﻔﻟﺍ ،ﺓﺀﺎﻔﻜﻟﺎﻛ ﺓﺪﻋ ﺕﺎﺤﻠﻄﺼﻣ ﻡﺪﺨﺘﺴﻳ ﻦﻣ ﻙﺎﻨﻫ ﻞﺑ

،ﺀﺍﺩﻷﺍ ﻡﻮﻬﻔﻣ ﱃﺇ ﻝﻮﺻﻮﻠﻟ ﻑﺎﻛ ﲑﻏ ﺪﻌﻳ ﻪﻴﻠﻋ ﺭﺎﺼﺘﻗﻻﺍﻭ ﺍﺪﻴﺣﻭ ﺎﻔﻳﺮﻌﺗ ﺀﺎﻄﻋﺇﻭ ﺩﺎﺼﺘﻗﻻﺍﻭ ﲑﻴﺴﺘﻟﺍ ﻡﻮﻠﻋ ﰲ ﺢﻴﺤﺻ ﳚ ﻞﺑ ﺐ ﺽﺮﻋ ﺚﺤﺒﻟﺍ ﺐﺳﺎﻨﻳ ﻱﺬﻟﺍ ﻡﻮﻬﻔﳌﺍ ﱃﺇ ﻝﻮﺻﻮﻠﻟ ﻒﻳﺭﺎﻌﺘﻟﺍ ﻦﻣ ﺪﻳﺪﻌﻟﺍ .

ﻒـﻠﺘﳐ ﱃﺇ ﻕﺮـﻄﺘﻟﺍ ﻞـﺒﻗﻭ

ﺍﺬـﻫ ﻦﻋ ﻼﻀﻓ ،ﺩﺎﺼﺘﻗﻻﺍ ﻞﺟﺮﻟ ﺔﺒﺴﻨﻟﺎﺑ ﻪﻨﻋ ﻒﻠﺘﳜ ﲑﺴﻤﻠﻟ ﺔﺒﺴﻨﻟﺎﺑ ﺀﺍﺩﻷﺍ ﲎﻌﻣ ﻥﺃ ﱃﺇ ﲑﺸﻧ ﻪﺘﻟﻭﺎﻨﺗ ﱵﻟﺍ ﻒﻳﺭﺎﻌﺘﻟﺍ ﺔﺴﺳﺆﳌﺍ ﻞﺧﺍﺩ ﱴﺣ ﻢﺋﺎﻗ ﻑﻼﺘﺧﻻﺎﻓ .

(*)

ﺭﺪﺤﻨﻳ ﺀﺍﺩﺃ ﺔﻤﻠﻛ ﻞﺻﺃ ﻥﺇ ﺔﻤﻠﻛ ﺪﺟﻮﺗ ﻦﻳﺃ ﺔﻴﻨﻴﺗﻼﻟﺍ ﺔﻐﻠﻟﺍ ﱃﺇ

PERFORMARE ﲎـﻌﺗ ﱵﻟﺍ

ﻚﻟﺫﻭ ،ﺀﺎﻄﻋﺇ ﺄﺑ

ﺎـﻣ ﺀﻲـﺸﻟ ﻞﻜـﺸﻟﺍ ،ﻲﻠﻛ ﺏﻮﻠﺳ .

ﺔـﻈﻔﻟ ﺎﻬـﻨﻣ ﺔـﻳﺰﻴﻠﳒﻹﺍ ﺔـﻐﻠﻟﺍ ﺖﻘﺘـﺷﺇ ﺎﻫﺪـﻌﺑﻭ

PERFORMANCE

ﺎﻫﺎﻨﻌﻣ ﺎﻬﺘﻄﻋﺃﻭ

) 1

.

(

ﻲﻠﻳ ﺎﻣ ﻪﻴﻓ ﲔﺜﺣﺎﺒﻟﺍ ﺾﻌﺑ ﻯﺮﻳﻭ ":

ﺔﻴﻟﻭﺆﺴﻣ ﻭﺫ ﺰﻛﺮﻣ ﺀﺍﺩﺃ

ﱵﻟﺍ ﺔﻴﺟﺎﺘﻧﻹﺍﻭ ﺔﻴﻟﺎﻌﻔﻟﺍ ﲏﻌﻳ ﺎﻣ

 ﻎﻠﺒﻳ ﻤ ﺎﻬﻠﺒﻗ ﱵﻟﺍ ﻑﺍﺪﻫﻷﺍ ﺰﻛﺮﳌﺍ ﺍﺬﻫ ﺎ .

ﻖـﻘﺤﺘﺗ ﻯﻮﺘﺴﻣ ﻱﺃ ﰲ ﺩﺪﲢ ﺔﻴﻟﺎﻌﻔﻟﺍ

ﻑﺍﺪﻫﻷﺍ .

ﻚﻟﺫ ﰲ ﺔﻣﺪﺨﺘﺴﳌﺍ ﻞﺋﺎﺳﻮﻟﺎﺑ ﺎﻬﻴﻠﻋ ﻞﺼﺤﺘﳌﺍ ﺞﺋﺎﺘﻨﻟﺍ ﻥﺭﺎﻘﺗ ﺔﻴﺟﺎﺘﻧﻹﺍ

"

) 2 (

ﻩﺎـﻨﻌﻣ ﻝﻭﻷﺍ ﺮـﺼﻨﻌﻟﺍ ،ﺔﻴﺟﺎﺘﻧﻹﺍﻭ ﺔﻴﻟﺎﻌﻔﻟﺍ ﺎﳘ ﻦﻳﺮﺼﻨﻋ ﰲ ﻞﺜﻤﺘﻳ ﺀﺍﺩﻷﺍ ﻥﺃ ﲔﺒﺘﻳ ﻒﻳﺮﻌﺘﻟﺍ ﺍﺬﻫ ﺐﺴﺣ

ﺟﺭﺩ ﺓﺰﺠﻨﻣ ﻑﺍﺪﻫﺃﻭ ﺎﻬﻏﻮﻠﺑ ﺩﺍﺮﻳ ﺓﺮﻄﺴﻣ ﻑﺍﺪﻫﺃ ،ﺔﻧﺭﺎﻘﻤﻠﻟ ﻦﻳﺮﺼﻨﻋ ﻙﺎﻨﻫ ﻱﺃ ﻑﺪﳍﺍ ﻍﻮﻠﺑ ﺔ .

ﻮﻫ ﱐﺎﺜﻟﺍ ﺮﺼﻨﻌﻟﺍ

ﺎﻬﻏﻮﻠﺒﻟ ﺔﻣﺪﺨﺘﺴﳌﺍ ﻞﺋﺎﺳﻮﻟﺍﻭ ﻼﻌﻓ ﺔﻘﻘﶈﺍ ﺞﺋﺎﺘﻨﻟﺍ ﲔﺑ ﺔﻗﻼﻌﻟﺍ ﰲ ﺔﻠﺜﻤﺘﳌﺍ ﺔﻴﺟﺎﺘﻧﻹﺍ .

ﻂـﻠﺧ ﻒﻳﺮﻌﺘﻟﺍ ﺍﺬﻫ ﰲ ﻆﺣﻼﻳﻭ

،ﺎﺒﻳﺮﻘﺗ ﻪﻴﻠﻋ ﻖﻔﺘﻣ ﻮﻫ ﺎﻤﻴﻓ ﺘﻧﻺﻟ ﻲﻄﻋﺃ ﻱﺬﻟﺍ ﻒﻳﺮﻌﺘﻟﺍ ﻥﻷ

ﺎﻣ ﺮﻣﻷﺍ ﺔﻘﻴﻘﺣ ﰲ ﺔﻴﺟﺎﺘﻧﻹﺍﻭ ،ﺓﺀﺎﻔﻜﻠﻟ ﻒﻳﺮﻌﺗ ﻮﻫ ﺔﻴﺟﺎ

ﺮـﺼﻨﻌﻟ ﺐﺴﲢ ﺔﻴﺟﺎﺘﻧﻹﺍ ﻥﺃ ﲔﺜﺣﺎﺒﻟﺍ ﺾﻌﺑ ﻯﺮﻳﻭ ،ﻪﻘﻴﻘﺤﺘﻟ ﺔﻣﺪﺨﺘﺴﳌﺍ ﺝﺎﺘﻧﻹﺍ ﻞﻣﺍﻮﻋﻭ ﺝﺎﺘﻧﻹﺍ ﲔﺑ ﺔﻗﻼﻋ ﻻﺇ ﻲﻫ

،ﻞﻤﻌﻟﺍ ﺮﺼﻨﻋ ﻮﻫﻭ ﺝﺎﺘﻧﻹﺍ ﺮﺻﺎﻨﻋ ﻦﻣ ﺪﻴﺣﻭ ﰲ ﺔﻣﺪﺨﺘـﺴﳌﺍ ﺩﺭﺍﻮـﳌﺍﻭ ﺞﺋﺎﺘﻨﻟﺍ ﲔﺑ ﺔﻗﻼﻌﻟﺎﺑ ﺖﺴﻴﻟ ﻥﺫﺇ ﺔﻴﺟﺎﺘﻧﻹﺎﻓ

ﲢ ﺔﻴﺟﺎﺘﻧﻹﺍ ﺔﻔﻴﻇﻮﻟﺍ ﺀﺍﺩﺃ ﺱﺎﻴﻗ ﻦﻣ ﻦﻜﳝ ﺮﺷﺆﻣﻭ ﺭﺎﻴﻌﻣ ﻲﻫ ﻞﺑ ،ﺎﻬﻘﻴﻘ .

ﻪﻧﺃ ﻰﻠﻋ ﺀﺍﺩﻷﺍ ﰲ ﲔﺜﺣﺎﺒﻟﺍ ﺾﻌﺑ ﻯﺮﻳﻭ

"

ﻑﺍﺪﻫﻷﺍ ﻖﻴﻘﲢ ﻯﻮﺘﺴﻣ

"

) 3

ﻡﺍﺪﺨﺘﺳﺎﺑ ﺱﺎﻘﻳ ﻯﻮﺘﺴﳌﺍ ﺍﺬﻫﻭ

(

ﯿﻘﺤﺗ ﻰﻠﻋ ﺎﮭﺗرﺪﻗ ﻲﻓ ﺔﺴﺳﺆﻤﻟا ءادأ ﻰﻟإ ﺮﻈﻨﯾ دﺎﺼﺘﻗﻻا ﻞﺟر(*)

ﺎﻣأ دﺎﺼﺘﻗﻻا ﻚﯾﺮﺤﺗو ﻲﻨﻃﻮﻟا ﻞﺧﺪﻟا ﻲﻓ ةﺪﯿﺟ ﺔﺒﺴﻨﺑ ﻢھﺎﺴﺗ ةﺮﺒﺘﻌﻣ ﺔﻓﺎﻀﻣ ﺔﻤﯿﻗ ﻖ

ةﺪﯿﺟ ﺔﯿﻨﮭﻣ ةﺎﯿﺣ، ﻦﻣﻷا، ﺔﻌﻔﺗﺮﻣ ﺔﯿﺋاﺮﺷ ةرﺪﻗ ﻦﯿﻣﺄﺗ ﻰﻠﻋ ﮫﺗرﺪﻗ ﻲﻓ ﮫﯿﻟإ ﺮﻈﻨﯾ ﻒﻇﻮﻤﻟا

(1)

Abdellatif Khemakhem, la dynamique du contrôle de gestion, Dunod, 2 ed, Paris, 1976,P. 310.

(2) Ibid, p. 311.

(3)A. Burlaud ,J .Y Eglem , P Mykita, dictionnaire de gestion . Editions Foucher, Paris, 1995, P.271.

(16)

ﺕﺍﺮﺷﺆﳌﺍ .

ﲑـﻏ ﻦـﻜﻟ ﺢﻴﺤﺻ ﺍﺬﻫ ،ﺔﻴﻟﺎﻌﻔﻟﺍ ﻮﻫ ﺀﺍﺩﻷﺍ ﻥﺃ ﻱﺃ ﻑﺍﺪﻫﻷﺍ ﺯﺎﳒﺇ ﺔﺒﺴﻧ ﰲ ﺀﺍﺩﻷﺍ ﺮﺼﳛ ﻒﻳﺮﻌﺘﻟﺍ ﺍﺬﻫ

ﺎ ﺔﻃﺎﻨﳌﺍ ﻑﺍﺪﻫﻸﻟ ﺎﻬﻘﻴﻘﲢ ﺩﺮﺠﲟ ﺪﻴﺟ ﺀﺍﺩﺃ ﻖﻘﲢ ﺎﺄﺑ ﺔﺴﺳﺆﳌﺍ ﻰﻠﻋ ﻢﻜﳊﺍ ﻦﻜﳝ ﻻ ﻪﻧﻷ،ﻑﺎﻛ ,

ﺔـﺴﺳﺆﳌﺎﻓ

ﺩﺭﺍﻮﻤﻠﻟ ﻁﺮﻔﳌﺍ ﻝﻼﻐﺘﺳﻻﺎﺑ ﻦﻜﻟﻭ ﻚﻟﺫ ﻦﻣ ﻦﻜﻤﺘﺗ ﺪﻗ .

ﺔﻟﺎﳊﺍ ﻩﺬﻫ ﻞﺜﻣ ﰲ ﺀﺍﺩﻷﺍ ﻦﻳﺃ

!

ﻪﻧﺃ ﻰﻠﻋ ﺀﺍﺩﻷﺍ ﱃﺇ ﺮﻈﻨﻳ ﻦﻣ ﲔﺜﺣﺎﺒﻟﺍ ﻦﻣﻭ "

ﺍﻭ ﺔﺼﺼﺨﳌﺍ ﺩﺭﺍﻮﳌﺍ ﺔﻗﻼﻋ ﺔﻘﻘﶈﺍ ﺞﺋﺎﺘﻨﻟ

"

) 1

ﻒﻳﺮﻌﺘﻟﺍ ﺍﺬﻫ

(

،ﺎﻬﻘﻴﻘﲢ ﰲ ﺔﻣﺪﺨﺘﺴﳌﺍ ﺩﺭﺍﻮﳌﺎﺑ ﺔﺴﺳﺆﳌﺍ ﺞﺋﺎﺘﻧ ﻂﺑﺭ ﻝﻭﺎﳛ ﺮﺼﳛ ﻪﻧﻷ ﻖﺑﺎﺴﻟﺍ ﻒﻳﺮﻌﺘﻟﺍ ﻪﺒﺸﻳ ﲑﺒﻛ ﺪﺣ ﱃﺇ ﻮﻬﻓ

ﻑﺍﺪﻫﻷﺍ ﺯﺎﳒﺇ ﺔﺒﺴﻧ ﻞﳘﺃ ﻪﻧﻷ ﻑﺎﻛ ﲑﻏ ﺍﺬﻫﻭ ﻪﻴﻘﺷ ﺪﺣﺃ ﰲ ﺀﺍﺩﻷﺍ .

ﺎﻬﺘﻴﻧﺪﺗ ﻭﺃ ﻒﻴﻟﺎﻜﺘﻟﺍ ﰲ ﺩﺎﺼﺘﻗﻻﺍ ﺓﺪﺋﺎﻓ ﺎﻤﻓ

ﱐﺩﺃ ﱃﺇ ﻑﺍﺪﻫﻷﺍ ﻍﻮﻠﺑ ﻥﻭﺩ ﺕﺎﻳﻮﺘﺴﳌﺍ

.

ﺭﻮـﻄﺗﻭ ﺭﺍﺮﻤﺘـﺳﺍ ﰲ ﻩﺪﻳﺪﲢ ﻞﺑ ،ﺪﻴﺣﻭ ﻒﻳﺮﻌﺘﺑ ﻩﺪﻴﻴﻘﺗ ﻦﻜﳝ ﻻ ﻡﻮﻬﻔﻣ ﺀﺍﺩﻷﺍ ﻥﺃ ﺮﺧﻵﺍ ﺾﻌﺒﻟﺍ ﻯﺮﻳﻭ

ﺩﺎﻌﺑﻷﺍ ﺩﺪﻌﺘﻣ ﻮﻬﻓ ﻚﻟﺫ ﱃﺇ ﺔﻓﺎﺿﻹﺎﺑ

) 2

ﻚﻟﺫ ﺢﺿﻮﻳ ﱄﺍﻮﳌﺍ ﻞﻜﺸﻟﺍﻭ

(

:

ﻢﻗﺭ ﻞﻜﺸﻟﺍ )

:( 01 ﺩﺎﻌﺑﻷﺍ ﺩﺪﻌﺘﻣ ﻡﻮﻬﻔﻣ ﺀﺍﺩﻷﺍ

ﺭﺪﺼﳌﺍ : Pierre Voyer, op.cit

)1(R. Brosquet, fondement de la performance humaine dans l’entreprise. les éditions d’organisation, Paris,1989, p.

11. in

ﻠﻤﻟا ﺪﺒﻋ

، ةدﻮھﺰﻣ ﻚﯿ

» ﺔﯿﻟﺎﻌﻔﻟاو ةءﺎﻔﻜﻟا ﻦﯿﺑ ءادﻷا :

ﻢﯿﯿﻘﺗو مﻮﮭﻔﻣ

« . ،ﺮﺒﻤﻓﻮﻧ ،لوﻷا دﺪﻌﻟا، ﺔﯿﻧﺎﺴﻧﻹا مﻮﻠﻌﻟا ﺔﻠﺠﻣ 2001

ص،ةﺮﻜﺴﺑ ﺔﻌﻣﺎﺟ ، .

87

) 2

( Pierre Voyer, la performance :situation présente et perspective d’avenir.(conférence à L’IGFlE 5/12/2001),(

www.IGF quebec.com/activités/P voyer. Pdh)

ﻞﯿﻤﻌﻟا ﺐﻄﻗ

ﯿﯿﻨﮭﻤﻟا ﺐﻄﻗ

ﺔﻟوﺪﻟا ﺐﻄﻗ

ﺐﻄﻗ

ﺞﺋﺎﺘﻨﻟا تاﺮﺷﺆﻣ ةءﺎﻔﻜﻟاو

تاﺮﺷﺆﻣ ﺎﺿﺮﻟا

تاﺮﺷﺆﻣ ﺞﺋﺎﺘﻨﻟا

تاﺮﺷﺆﻣ

ةروﺮﯿﺴﻟا

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