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*Cadre Financier au sein de Groupement British Petroleum & Sonatrach, ALGERIA, Doctorant « La pratique comptable
.« dans les sociétés multinationales et la normalisation comptable internationale, 2002-2006
) - (1ﻣﺆﺗﻤﺮ ﺑﺎﻧﺪوﻧﻎ ، 1955و ﻋﻠﻰ ﺿﻮء ذﻟﻚ ﻛﺘﺐ ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ اﻟﻔﻜﺮة اﻷﻓﺮوآﺳﯿﻮﯾﺔ
) - (2ﺳﻠﯿﻤﺎن ﻃﯿﺎر ،ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ و اﻟﻨﻈﺎم اﻟﺪوﻟﻲ ،ﻣﺠﻠﺔ اﻟﻨﻮر ،اﻟﺠﺰاﺋﺮ ، 28/10/9119 :ص.01:
) - (3ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ ،ﻓﻜﺮة اﻹﻓﺮﯾﻘﯿﺔ اﻵﺳﯿﻮﯾﺔ ،ﺗﺮﺟﻤﺔ ﻋﺒﺪ اﻟﺼﺎﺑﻮر ﺷﺎھﯿﻦ ،دﻣﺸﻖ :دار اﻟﻔﻜﺮ 1981م ،ص.110:
) (4ـ ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ ،اﻟﻤﺴﻠﻢ ﻓﻲ ﻋﺎﻟﻢ اﻻﻗﺘﺼﺎد ،ص21 :
) - (5ﺣﺎزم اﻟﺒﺒﻼوي ،ﻋﻠﻰ أﺑﻮاب ﻋﺼﺮ ﺟﺪﯾﺪ ،ط ، 2ﺑﯿﺮوت :دار اﻟﺸﺮوق1983،م ،ص.223 :
) - (6ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ ،اﻟﻤﺴﻠﻢ ﻓﻲ ﻋﺎﻟﻢ اﻻﻗﺘﺼﺎد ،ص.23 :
) - (7ﺣﺎزم اﻟﺒﺒﻼوي ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ،ص.234:
) - (8اﻟﻤﺮﺟﻊ اﻟﺴﺎﺑﻖ ،ص.235:
) - (9ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ ،اﻟﻤﺴﻠﻢ ﻓﻲ ﻋﺎﻟﻢ اﻻﻗﺘﺼﺎد ،ص.33 :
) - (01ﺟﺮاد ﻋﺒﺪ اﻟﻌﺰﯾﺰ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ،ص.25 :
) - (11ﻧﺎﺻﺮ دادي ﻋﺪون ،اﺳﺘﺮاﺗﯿﺠﯿﺔ اﻟﻤﺆﺳﺴﺎت اﻟﺠﺰاﺋﺮﯾﺔ ﺗﺠﺎه اﻟﻌﻮﻟﻤﺔ ،ﺑﺤﺚ ﻏﯿﺮ ﻣﻨﺸﻮر.
) - (12ﻣﺤﻤﺪ اﻷﻃﺮش ،اﻟﻌﺮب و اﻟﻌﻮﻟﻤﺔ ،اﻟﻤﺴﺘﻘﺒﻞ اﻟﻌﺮﺑﻲ ،اﻟﻌﺪد 1999م ،ص.109 :اﻟﻌﺮب و اﻟﻌﻮﻟﻤﺔ ﻓﻲ اﻷﺻﻞ ،ﻧﺪوة ﻧﻈﻤﮭﺎ ﻣﺮﻛﺰ دراﺳﺎت اﻟﻮﺣﺪة اﻟﻌﺮﺑﯿﺔ ،
ﺑﯿﺮوت 18/12/1997
) - (13ﻣﺤﻤﺪ اﻷﻃﺮش ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ،ص . 111ﻣﺤﻤﺪ اﻷﻃﺮش اﻗﺘﺼﺎدي ﻋﺮﺑﻲ و وزﯾﺮ ﺳﺎﺑﻖ ﻓﻲ ﺳﻮرﯾﺎ
)JOHN Maynard keynes ,The end of Laissez Faire,1926 in:JohnMaynard Keynes, Essays in Persuasion , London, New- (14
York, 1963,P:312 & 313
ﻧﻘﻼ ﻋﻦ ﻣﺠﻠﺔ اﻟﻤﺴﺘﻘﺒﻞ اﻟﻌﺮﺑﻲ ،اﻟﻌﺪد ، 1999ص. 24:
) - (15أﺧﺬت اﻷرﻗﺎم ﻣﻦ International Monetary Fund-IMF-World economic Outlook .may:
.Table N/15 P:64 1997ﻧﻘﻼ ﻋﻦ ﻣﺠﻠﺔ اﻟﻤﺴﺘﻘﺒﻞ اﻟﻌﺮﺑﻲ ،اﻟﻌﺪد ،1999ص (16) .29:ـ ﺿﯿﺎء ﻗﺮﯾﺸﻲ ،اﻟﻌﻮﻟﻤﺔ ﻓﺮص وﺗﺤﺪﯾﺎت ،اﻟﺘﻤﻮﯾﻞ و اﻟﺘﻤﻨﯿﺔ ،ﻣﺎرس
،1993ص.28 :
) - (17أﻧﻈﺮ:ﺷﻌﯿﺐ ﺷﻨﻮف ،اﻟﺤﺮﻛﯿﺔ اﻻﻗﺘﺼﺎدﯾﺔ ﻋﻨﺪ ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ ﺑﺎﻟﺒﻠﺪان اﻟﻨﺎﻣﯿﺔ وﺗﺤﺪﯾﺎت اﻟﻌﻮﻟﻤﺔ ،رﺳﺎﻟﺔ ﻣﺎﺟﺴﺘﯿﺮ ، 2002ﺟﺎﻣﻌﺔ اﻟﺠﺰاﺋﺮ ،اﻟﻤﻠﺤﻖ رﻗﻢ 3:
اﻗﺘﺼﺎد اﻟﻤﻌﻠﻮﻣﺎت.
) - (18ﺟﺮاد ﻋﺒﺪ اﻟﻌﺰﯾﺰ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ،ص.25 :
) - (19ﻟﻌﻮﯾﺴﺎت ﺟﻤﺎل اﻟﺪﯾﻦ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ،ص33 :
) -(20ﺑﻦ أﺷﻨﮭﻮ ﻋﺒﺪ اﻟﻠﻄﯿﻒ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ،ص.283 :
) -(21اﻟﺴﯿﺎﺳﺎت اﻟﺤﻤﺎﺋﯿﺔ ﻟﻠﻤﻨﺘﺠﺎت اﻟﻤﺤﻠﯿﺔ و اﻟﺼﻨﺎﻋﺎت اﻟﻮﻟﯿﺪة ﻣﻦ ﺧﻄﺮ اﻟﻤﻨﺎﻓﺴﺔ اﻟﺪوﻟﯿﺔ .
) -(22ﺗﻘﺮﯾﺮ اﻟﺒﻨﻚ اﻟﺪوﻟﻲ ،اﻷﻓﺎق اﻻﻗﺘﺼﺎدﯾﺔ اﻟﻌﺎﻟﻤﯿﺔ .1995 ،
) -(23ﻣﻨﺸﻮرات اﻟﺒﻨﻚ اﻟﻌﺎﻟﻤﻲ ،اﻟﻨﺪوة اﻟﻮزاري اﻟﻤﻨﻌﻘﺪة ﻓﻲ ﺳﯿﺎﺗﻞ اﻷﻣﺮﯾﻜﯿﺔ و اﻟﺨﺎﺻﺔ ﺑﺎﻟﻤﻨﻈﻤﺔ اﻟﻌﺎﻟﻤﯿﺔ ﻟﻠﺘﺠﺎرة ،دﯾﺴﻤﺒﺮ -(24) 1999ﺻﺎﻟﺤﻲ ﺻﺎﻟﺢ ،دور
اﻟﻤﻨﻈﻤﺔ اﻟﻌﺎﻟﻤﯿﺔ ﻟﻠﺘﺠﺎرة ﻓﻲ اﻟﻨﻈﺎم اﻟﺘﺠﺎري اﻟﻌﺎﻟﻤﻲ اﻟﺠﺪﯾﺪ ،دراﺳﺎت اﻗﺘﺼﺎدﯾﺔ ،اﻟﻌﺪد ،2000 /1421ص.95 :
) -(25ﻟﻌﻮﯾﺴﺎت ﺟﻤﺎل اﻟﺪﯾﻦ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ،ص.67 :
) -(26ھﺎﻧﺲ-ﺑﺘﺮ ﻣﺎرﺗﯿﻦ ،ھﺎراﻟﺪ ﺷﻮﻣﺎن ،ﻓﺦ اﻟﻌﻮﻟﻤﺔ ،ﺗﺮﺟﻤﺔ ﻋﺪﻧﺎن ﻋﺒﺎس ﻋﻠﻲ ،ﻣﺮاﺟﻌﺔ و ﺗﻘﺪﯾﻢ رﻣﺰي زﻛﻲ ،ﻋﺎﻟﻢ اﻟﻤﻌﺮﻓﺔ ،اﻟﻌﺪد ،238:ص.90 :
) -(27اﻟﻤﺮﺟﻊ اﻟﺴﺎﺑﻖ ،ص . 92:
) - (28ھﺎﻧﺲ ،ﺑﺘﺮﻣﺎرﺗﯿﻦ ،ھﺎراﻟﺪ ﺷﻮﻣﺎن ،ﻣﺮاﺟﻌﺔ و ﺗﻘﺪﯾﻢ رﻣﺰي زﻛﻲ ،ﻋﺎﻟﻢ اﻟﻤﻌﺮﻓﺔ ،اﻟﻌﺪد ، 238ص . 88:
) - (29اﻟﻤﺮﺟﻊ اﻟﺴﺎﺑﻖ ،ص.89 :
) -(30ھﺎﻧﺲ،ﺑﯿﺘﺮﻣﺎرﺗﯿﻦ ،ھﺎراﻟﺪ ﺷﻮﻣﺎن،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ص.97:
) -(31اﻟﻤﺮﺟﻊ اﻟﺴﺎﺑﻖ ،ص. 103:
) -(32رﻏﻢ ﻣﻨﺎﻓﺴﺔ اﻻﺗﺤﺎد اﻷورﺑﻲ و دول ﺟﻨﻮب ﺷﺮق آﺳﯿﺎ ﻟﻠﻮﻻﯾﺎت اﻟﻤﺘﺤﺪة اﻷﻣﺮﯾﻜﯿﺔ.
) -(33رﻣﺰي زﻛﻲ ،اﻟﻤﺨﺎﻃﺮ اﻟﻨﺎﺟﻤﺔ ﻋﻦ ﻋﻮﻟﻤﺔ اﻷﺳﻮاق اﻟﻤﺎﻟﯿﺔ ،دراﺳﺎت اﻗﺘﺼﺎدﯾﺔ،اﻟﺠﺰاﺋﺮ ،اﻟﻌﺪد ، 2000/ 1421ص.46:
) -(34ﻧﻔﺲ اﻟﻤﺮﺟﻊ اﻟﺴﺎﺑﻖ ،ص.47:
) -(35ﻧﻔﺴﮫ ،ص.51:
) -(36ﺟﺮاد ﻋﺒﺪ اﻟﻌﺰﯾﺰ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ،ص.77:
) -(37رﻣﺰي زﻛﻲ ،آﻟﯿﺎت اﻟﻔﻮﺿﻰ ﻓﻲ اﻻﻗﺘﺼﺎد اﻟﻌﺎﻟﻤﻲ اﻟﺮاھﻦ ،اﻟﻌﺮﺑﻲ ،اﻟﻌﺪد ،482ﺟﺎﻧﻔﻲ ،99ص.110 :
) -(38ﻧﻔــﺴﮫ ،ص . 112 :
) -(39اﻧﻈﺮ :ﻧﺎﺻﺮ دادي ﻋﺪون ،اﺳﺘﺮاﺗﯿﺠﯿﺔ اﻟﻤﺆﺳﺴﺎت اﻟﺠﺰاﺋﺮﯾﺔ ﺗﺠﺎه اﻟﻌﻮﻟﻤﺔ ،ﺑﺤﺚ ﻏﯿﺮ ﻣﻨﺸﻮر .
) -(40ﻣﺠﻠﺔ ,The economistﻧﻘﻼ ﻋﻦ ﻋﺎﻟﻢ اﻟﻤﻌﺮﻓﺔ ،اﻟﻌﺪد ،1998 ،238ص.315 :
) -(41ﻃﮫ ﻋﺒﺪ اﻟﻌﻠﯿﻢ ،ھﻞ ﯾﻤﻠﻚ اﻟﻌﺮب رؤﯾﺔ اﺳﺘﺮاﺗﯿﺠﯿﺔ ،اﻟﻌﺮﺑﻲ ،اﻟﻌﺪد ،485ص.32:
) -(42أي ﺑﻘﺪر ﻣﺎ ﺣﻘﻘﮫ ﻛﻞ ﺑﻠﺪ ﻣﻦ اﻧﺘﺎج و ﺗﺰوﯾﺪ اﻟﺴﻮق اﻟﻌﺎﻟﻤﯿﺔ ﺑﺎﻟﺼﺎدرات.
) -(43ﻃﮫ ﻋﺒﺪ اﻟﻌﻠﯿﻢ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ،ص.40:
) -(44ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ ،ﺷﺮوط اﻟﻨﮭﻀﺔ ،ص.113:
) -(45ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ ،اﻟﺮﺟﻊ اﻟﺴﺎﺑﻖ ،ص. 115:
) -(46ﻟﻌﻮﯾﺴﺎت ﺟﻤﺎل اﻟﺪﯾﻦ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ،ص.77:
)-(47ﻧﻔﺴﮫ ،ص78:
) -(48ﻣﺮﻛﺰ دراﺳﺎت اﻟﻮﺣﺪة اﻟﻌﺮﺑﯿﺔ ،اﻟﻌﺮب و اﻟﻌﻮﻟﻤﺔ،ﺑﯿﺮوت:ﻧﻘﻼ ﻋﻦ اﻟﻤﺴﺘﻘﺒﻞ اﻟﻌﺮﺑﻲ ،اﻟﻌﺪد ،1999ص.111:
) -(49اﻧﻈﺮ:ﺷﻌﯿﺐ ﺷﻨﻮف ،اﻟﺤﺮﻛﯿﺔ اﻻﻗﺘﺼﺎدﯾﺔ ﻋﻨﺪ ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ ﺑﺎﻟﺒﻠﺪان اﻟﻨﺎﻣﯿﺔ وﺗﺤﺪﯾﺎت اﻟﻌﻮﻟﻤﺔ ،رﺳﺎﻟﺔ ﻣﺎﺟﺴﺘﯿﺮ ، 2002ﺟﺎﻣﻌﺔ اﻟﺠﺰاﺋﺮ ،اﻟﻤﻠﺤﻖ رﻗﻢ 2
.اﻟﻤﻨﻈﻤﺔ اﻟﻌﺎﻟﻤﯿﺔ ﻟﻠﺘﺠﺎرة ﻧﻈﺎم –ﺣﻮت –ﯾﺒﺘﻠﻊ اﻗﺘﺼﺎدﯾﺎت اﻟﺒﻠﺪان اﻟﻨﺎﻣﯿﺔ.
) -(50ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ ،ﺑﯿﻦ اﻟﺮﺷﺎد و اﻟﺘﯿﮫ،دﻣﺸﻖ:دار اﻟﻔﻜﺮ،ص.183:
) -(51ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ ،اﻟﻤﺴﻠﻢ ﻓﻲ ﻋﺎﻟﻢ اﻻﻗﺘﺼﺎد،ص.75:
) -(52ﺑﺸﯿﺮ ﻣﺼﯿﻄﻔﻰ ،ﻗﯿﻤﺔ اﻟﻌﻨﺼﺮ اﻟﺒﺸﺮي ﻓﻲ اﻟﻤﻨﻈﻮﻣﺔ اﻻﻗﺘﺼﺎدﯾﺔ ﻋﻨﺪ ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ ،دول اﻟﺨﻠﯿﺞ 14دﻗﯿﻖ ﻋﻤﻞ ﻓﻲ اﻟﯿﻮم ،و اﻟﯿﺎﺑﺎن 10ﺳﺎﻋﺎت ﻋﻤﻞ ﯾﻮﻣﯿﺎ ،ﻣﻦ
ﻧﺪوة ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ،ﺟﺎﻣﻌﺔ اﻟﺠﺰاﺋﺮ.26/12/99،
) -(53ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﺒﻲ ،ﺑﯿﻦ اﻟﺮﺷﺎد و اﻟﺘﯿﮫ،ص.186:
) -(54ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ ،اﻟﻤﺮﺟﻊ ﺳﺎﺑﻖ ،ص193:
) -(55ﻟﻌﻮﯾﺴﺎت ﺟﻤﺎل اﻟﺪﯾﻦ ﻣﺮﺟﻊ ﺳﺎﺑﻖ،ص.41:
) -(56اﻟﻔﺮق ﺑﯿﻦ اﻟﺮأي اﻻول و اﻟﺜﺎﻧﻲ،اﻻول ﻧﻈﺮﯾﺔ اﻟﻨﻤﻮ اﻟﻤﺘﻮازن ﯾﺮى ﺑﺎن اﻟﻤﺸﻜﻞ ﻓﻲ ﺿﯿﻖ اﻟﺴﻮق ،اﻣﺎ اﻟﺜﺎﻧﻲ ﯾﻤﺜﻞ ﻧﻈﺮﯾﺔ اﻟﻨﻤﻮ ﻏﯿﺮ اﻟﻤﺘﻮازن ﯾﺮى ﺑﺎن اﻟﺘﻨﻤﯿﺔ
ﺗﺘﺨﺬ ﺷﻜﻞ ﺗﺮﻛﯿﺰ اﻟﻤﻮارد ﻓﻲ ﻋﺪد ﻣﺤﺪود ﻣﻦ اﻷﻧﺸﻄﺔ ھﻮ اﻟﻘﻄﺎع اﻟﻘﺎﺋﺪ.
) -(57ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ ،ﺷﺮوط اﻟﻨﮭﻀﺔ ،دﻣﺸﻖ :دار اﻟﻔﻜﺮ،ص.120:
) -(58ﻟﻌﻮﯾﺴﺎت ﺟﻤﺎل اﻟﺪﯾﻦ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ،ص.54:
) -(59ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ ،ﺷﻮرط اﻟﻨﮭﻀﺔ،ص.115 :
) -(60دﻣﺪوم ﻛﻤﺎل ،دور اﻟﺼﻨﺎﻋﺎت اﻟﺼﻐﯿﺮة و اﻟﻤﺘﻮﺳﻄﺔ ﻓﻲ ﺗﺜﻤﯿﻦ ﻋﻮاﻣﻞ اﻹﻧﺘﺎج ﻓﻲ اﻻﻗﺘﺼﺎدﯾﺎت اﻟﺘﻲ ﺗﻤﺮ ﺑﺈﻋﺎدة اﻟﮭﯿﻜﻠﺔ،دراﺳﺎت اﻗﺘﺼﺎدﯾﺔ ،اﻟﻌﺪد2000
،ص.183:
) -(61ﻣﺎﻟﻚ ﺑﻦ ﻧﺒﻲ ،ﻣﻦ اﺟﻞ اﻟﺘﻐﯿﯿﺮ،دﻣﺸﻖ :دار اﻟﻔﻜﺮ،ص33:
) -(62ﻣﺎﻟﻚ ﻧﺐ ﻧﺒﻲ ،ﺑﯿﻦ اﻟﺮﺷﺎد و اﻟﺘﯿﮫ،ص.172:
) -(63أﻧﻈﺮ ﻧﺎﺻﺮ دادي ﻋﺪون ،اﺳﺘﺮاﺗﺠﯿﺔ اﻟﻤﺆﺳﺴﺔ اﻟﺠﺰاﺋﺮﯾﺔ ﺗﺠﺎه اﻟﻌﻮﻟﻤﺔ .