‫ﻣﺠﻠﺔ اﻟﺒﺤﻮث اﻻﻗﺘﺼﺎدﻳﺔ واﳌﺎﻟﻴﺔ‬ ,,,,‫واﻗﻊ ﺗﻄﺒﻴﻖ اﻟﻨﻈﺎم اﳌﺤﺎﺳﺒﻲ اﳌﺎﱄ ﰲ اﻟﺠﺰاﺋﺮ‬

Abstract:
In this study we will review the accounting reforms in Algeria, and the new ones
which her came represented in the accounting and financial system issued on 25
November 2007, and the accompanying legislation relating to the regulatory
decrees of this law, In addition to the new law concerning the organization of the
accounting profession in Algeria, We will clarify the options that were before the
committee supervising the accounting reform, and the alternatives that were
before it, with mention some observations, problems and constraints that faced the
application of the financial accounting system, especially in terms of
taxation and regulation, without forgetting the delay in the structuring process of
the accounting profession, in addition to discussing the clarifications and
explanations provided by the committee supervising the accounting reform in
Algeria represented in National Council of Accounting (CNC), but before
reaching all this, we had to know the national accounting plan and its specificities
and shortcomings.
Keywords: National Accounting Plan, Accounting Reforms, Financial
Accounting System, Accounting Professions.

:‫ﻣﻘﺪﻣﺔ‬
‫ و ﻣـﻊ ﺑﺪاﻳـﺔ ﺗﻄﺒﻴﻘـﻪ ﻃـﺮح‬، ‫ دﺧﻞ اﻟﻨﻈﺎم اﳌﺎﱄ اﳌﺤﺎﺳﺒﻲ ﺣﻴﺰ اﻟﺘﻨﻔﻴـﺬ‬2010 ‫ﻣﻊ ﺑﺪاﻳﺔ ﺳﻨﺔ‬
‫ و ﻣﻨﻪ ﺟـﺎء ﻫـﺬا اﻟﻮرﻗـﺔ اﳌﺤﺜﻴـﺔ اﳌـﻨﻈﻢ‬، ‫ﻋﺪة إﻧﺸﻐﺎﻻت ﻋﲆ ﻣﻄﺒﻴﻘﻴﻪ و ﻣﺴﺘﻌﻤﻠﻴﻪ ﻋﻞ اﻟﺴﻮاء‬
‫ﻟﻺﺟﺎﺑﺔ ﻋﻦ ﺑﻌﺾ اﻷﺳﺌﻠﺔ اﳌﻄﺮوﺣﺔ ﺿﻤﻦ ﻧﻄﺎق ﺗﻄﺒﻴﻖ اﻟﻨﻈـﺎم اﳌـﺎﱄ اﳌﺤﺎﺳـﺒﻲ و واﻗـﻊ ﺗﻨﻔﻴـﺬه‬
‫ ﺑﺎﻹﺿـﺎﻓﺔ إﱃ ﺟﻤﻠـﺔ اﻹﺻـﻼﺣﺎت اﳌﺮاﻓﻘـﺔ ﺗﻄﺒﻴـﻖ‬، 2017-2007 ‫ﺑﻌﺪ ﻋﴩ ﺳﻨﻮات ﻣﻦ ﺻـﺪوره‬
‫ اﳌﺘﻌﻠـﻖ‬01-10 ‫ ﺧﺎﺻﺔ ﻓﻴام ﻳﺘﻌﻠﻖ ﺑﺎﳌﻬﻦ اﳌﺤﺎﺳﺒﻴﺔ ﻣـﻊ ﺻـﺪور اﻟﻘـﺎﻧﻮن‬، ‫اﻟﻨﻈﺎم اﳌﺤﺎﺳﺒﻲ اﳌﺎﱄ‬
‫ﺑﺎﳌﺤﺎﺳﺒﻴني اﳌﻌﺘﻤﺪﻳﻦ و ﻣﺤـﺎﻓﻈﻲ اﻟﺤـﺴﺎﺑﺎت و اﻟﺨـﱪاء اﳌﺤﺎﺳـﺒني و اﳌﺮاﺳـﻴﻢ اﻟﺘﻨﻈﻴﻤﻴـﺔ ﻟﻬـﺬا‬
‫ ﻟﻬﺬا ﺟﺎءت ﻫﺬه اﻟﻮرﻗﺔ اﻟﺒﺤﺜﻴﺔ ﻟﻮﺿﻊ اﳌﺘﺘﺒﻊ أو اﳌﻬﺘﻢ ﺑﺎﻟﺸﺄن اﳌﺤﺎﺳﺒﻲ ﰲ اﻟﺼﻮرة ﺑﻌﺪ‬،‫اﻟﻘﺎﻧﻮن‬
، ‫اﻟﴩوع ﰲ ﺗﺠﺴﻴﺪ ﻫﺬا اﻹﺻﻼح اﳌﺤﺎﺳﺒﻲ أي ﺑﻌﺪ ﻋﴩ ﺳﻨﻮات ﻛـام ﺳـﻠﻒ اﻹﺷـﺎرة ﻟﻬـﺬا أﻋـﻼه‬
‫ﺣﻴﺚ متﺤﻮرت إﺷﻜﺎﻟﻴﺔ ﻫﺬا اﻟﺒﺤﺚ ﺣﻮل ﺗﻘﻴﻴﻢ واﻗـﻊ ﺗﻄﺒﻴـﻖ اﻟﻨﻈـﺎم اﳌﺤﺎﺳـﺒﻲ اﳌـﺎﱄ ﰲ ﻫـﺬه‬
‫ و ﻟﻜﻦ ﻗﺒﻞ اﻟﻮﺻﻮل إﱃ ﻫﺬه اﻟﻨﻘﻄﺔ)اﻟﺘﻘﻴـﻴﻢ( رأﻳﻨـﺎ ﻣـﻦ اﻟﻮاﺟـﺐ اﻟﺘﻄـﺮق إﱃ اﳌﺨﻄـﻂ‬، ‫اﻟﻔﱰة‬

‫ اﻟﻌﺪد اﻷول‬/‫اﳌﺠﻠﺪ اﻟﺨﺎﻣﺲ‬