الإعتماد المستندي كتقنية دفع , تمويل و ضمان للتجارة الخارجية
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(2) ﻛﻠﻤﺔ ﺷﻜﺮ. ﻧﺤﻤﺪ ﷲ ﺣﻤﺪا ﻛﺜﯿﺮا ﯾﻠﯿﻖ ﺑﺠﻼﻟﮫ و ﻛﻤﺎﻟﮫ اﻟﺬي وﻓﻘﻨﺎ و أﻋﺎﻧﻨﺎ ﻋﻠﻰ إﺗﻤﺎم ھﺬا اﻟﻌﻤﻞ و ﻧﺼﻠﻲ و ﻧﺴﻠﻢ ﻋﻠﻰ أﺷﺮف اﻟﻤﺮﺳﻠﯿﻦ ﺳﯿﺪﻧﺎ ﻣﺤﻤﺪ ﻣﻌﻠﻢ ھﺬه اﻷﻣﺔ وﻣﺮﺷﺪھﺎ ،ﻧﺘﻘﺪم ﺑﺨﺎﻟﺺ اﻟﺘﻘﺪﯾﺮ واﻟﺸﻜﺮ ﻟﻸﺳﺘﺎذ ﺑﻦ ﺣﻤﻮ ﻋﺒﺪ ﷲ اﻟﺬي أﺷﺮف ﻋﻠﻰ ﺑﺤﺜﻲ ھﺬا واﻟﺬي أﻣﺪﻧﺎ ﺑﯿﺪ اﻟﻌﻮن و ﻟﻢ ﯾﺒﺨﻞ ﻋﻠﻲ ﺑﺘﻮﺟﯿﮭﺎﺗﮫ و ﻧﺼﺎﺋﺤﮫ اﻟﻘﯿﻤﺔ ،و ﻻ ﯾﻔﻮﺗﻨﺎ أن ﻧﺘﻘﺪم ﺑﺎﻟﺸﻜﺮ ﻟﻜﻞ ﻋﻤﺎل اﻟﺒﻨﻚ اﻟﺨﺎرﺟﻲ اﻟﺠﺰاﺋﺮي وﻛﺎﻟﺔ ﺣﯿﺪرة وﻧﺸﻜﺮ ﻛﻞ ﻣﻦ ﺳﺎھﻢ ﻓﻲ اﻧﺠﺎح ھﺬا اﻟﺒﺤﺚ اﻟﻤﺘﻮاﺿﻊ ﻣﻦ ﻗﺮﯾﺐ أو ﺑﻌﯿﺪ وﻧﺸﻜﺮ ﺟﻤﯿﻊ أﺳﺎﺗﺬﺗﻨﺎ ﻣﻦ ﺟﻤﯿﻊ اﻷطﻮار "ﺑن ﻋﺟﺎﯾﻣﯾﺔ أﺣﻣد".
(3) ﺣﻤﺪا ﻛﺜﯿﺮا وﺷﻜﺮا ﺟﺰﯾﻼ ﻟﺨﺎﻟﻘﻲ وﻣﻮﻻي ،ﺑﺎﺳﻂ اﻟﯿﺪﯾﻦ ﺑﺎﻟﻨﻌﻢ ﻣﺎﻟﻚ اﻟﻤﻠﻚ ذي اﻟﺠﻼل واﻹﻛﺮام اﻟﺬي أﻣﺪﻧﻲ ﺑﺎﻟﺼﺒﺮ واﻟﻌﺰﯾﻤﺔ ﻹﺗﻤﺎم ھﺬا اﻟﻌﻤﻞ ،ﯾﺎ ﻣﻨﺒﻊ اﻟﺘﻮﻓﯿﻖ و ﻣﯿﺴﺮ اﻷﻋﻤﺎل ،اﻟﺬي أﻧﺎر ﻟﻲ اﻟﺪرب وﺳﺨﺮ ﻟﻲ اﻷﺳﺒﺎب ﻣﺎ ﯾﻜﻔﻲ ﻟﻘﻄﻒ ﺛﻤﺮة اﻟﺠﮭﺪ واﻻﺟﺘﮭﺎد ،ھﺬا اﻟﻌﻤﻞ اﻟﺬي أھﺪﯾﮫ :إﻟﻰ اﻟﺬي ﺻﺪق ﻓﯿﮭﻤﺎ ﻗﻮل اﻟﻌﺰﯾﺰ: ﴿ واﺧﻔﺾ ﻟﮭﻤﺎ ﺟﻨﺎح اﻟﺬل ﻣﻦ اﻟﺮﺣﻤﺔ وﻗﻞ رﺑﻲ ارﺣﻤﮭﻤﺎ ﻛﻤﺎ رﺑﯿﺎﻧﻲ ﺻﻐﯿﺮا ﴾. إﻟﻰ اﻟﺬي ﺗﻜﻔﻞ اﻟﻤﺸﻘﺔ وﻟﻢ ﯾﺒﺨﻞ ﻋﻠﻲ ﺑﺸﻲء واﻟﺬي أراد أن أﺑﻠﻎ اﻟﻤﻌﺎﻟﻲ " ..أﺑﻲ" إﻟﻰ ﻣﻦ ﻗﺎل ﻓﯿﮭﺎ اﻟﺮﺣﻤﺎن " اﻟﺠﻨﺔ ﺗﺤﺖ أﻗﺪام اﻷﻣﮭﺎت" إﻟﻰ أﻏﻠﻰ ﻣﺎ ﻓﻲ اﻟﻜﻮن اﻟﺘﻲ ﻛﺎﻧﺖ ﺳﻨﺪا ﻟﻲ ﻓﻲ اﻟﺤﻠﻮ واﻟﻤﺮ إﻟﻰ أﻏﻠﻰ ﻣﺎ ﻓﻲ اﻟﻮﺟﻮد إﻟﻰ اﻟﺸﻤﻌﺔ اﻟﺘﻲ طﺎﻟﻤﺎ إﺣﺘﺮﻗﺖ ﻟﺘﻨﯿﺮ ﻟﻲ درب اﻟﺤﯿﺎة " ...أﻣﻲ " اﻟﺤﺒﯿﺒﺔ إﻟﻰ أﺧﻮاي أﻣﯿﻦ و ﻧﻮراﻟﺪﯾﻦ" إﻟﻰ ﻛﻞ أﻋﻤﺎﻣﻲ ،ﻋﻤﺎﺗﻲ ،أﺧﻮاﻟﻲ ،و ﺧﺎﻻﺗﻲ و ﻛﻞ اﺑﻨﺎﺋﮭﻢ اﻟﻰ ﻛﻞ طﻼب ﻛﻠﯿﺔ اﻟﻌﻠﻮم اﻻﻗﺘﺼﺎدﯾﺔ ﺟﺎﻣﻌﺔ ﻣﺴﺘﻐﺎﻧﻢ "ﺑﻦ ﻋﺠﺎﯾﻤﯿﺔ أﺣﻤﺪ".
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