‫اﻟﺼﻔﺤﺔ‬ ‫اﻟﻌﻨﻮان‬

‫اﳌﻘﺪﻣﺔ ‪ ...........................................................................................‬ﺃ‬

‫اﻟﻔﺼﻞ اﻷول‪ :‬اﻟﻤﺆﺳﺴﺔ اﻻﻗﺘﺼﺎدﻳﺔ واﻟﺒﻨﻮك اﻟﺘﺠﺎرﻳﺔ‪8 ...................................‬‬

‫اﻟﻤﺒﺤﺚ اﻷول‪ :‬اﳌﺆﺳﺴﺔ اﻻﻗﺘﺼﺎدﻳﺔ‪9 .......................................................‬‬

‫اﻟﻤﻄﻠﺐ اﻷول‪ :‬ﻣﻔﻬﻮم وﺧﺼﺎﺋﺺ اﳌﺆﺳﺴﺔ اﻻﻗﺘﺼﺎدﻳﺔ‪9 .........................................‬‬

‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻧﻲ‪ :‬وﻇﺎﺋﻒ اﳌﺆﺳﺴﺔ اﻻﻗﺘﺼﺎدﻳﺔ‪13 ................................................‬‬
‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻟﺚ‪ :‬أﻧﻮاع اﳌﺆﺳﺴﺎت اﻻﻗﺘﺼﺎدﻳﺔ وﺣﺎﺟﻴﺎ ﺎ اﻟﺘﻤﻮﻳﻠﻴﺔ‪15 ..............................‬‬

‫اﻟﻤﺒﺤﺚ اﻟﺜﺎﻧﻲ‪ :‬اﻟﺒﻨﻮك اﻟﺘﺠﺎرﻳﺔ‪22 ....................................................‬‬

‫ﻣﻄﻠﺐ اﻷول‪ :‬ﻣﺎﻫﻴﺔ اﻟﺒﻨﻮك اﻟﺘﺠﺎرﻳﺔ‪23 ........................................................‬‬

‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻧﻲ‪ :‬اﳌﻮارد واﻹﺳﺘﺨﺪاﻣﺎت‪27 ......................................................‬‬
‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻟﺚ‪ :‬وﻇﺎﺋﻒ اﻟﺒﻨﻮك اﻟﺘﺠﺎرﻳﺔ‪30 ....................................................‬‬

‫اﻟﻤﺒﺤﺚ اﻟﺜﺎﻟﺚ‪ :‬اﻟﻘﺮوض اﻟﺒﻨﻜﻴﺔ‪32 ...................................................‬‬

‫اﻟﻤﻄﻠﺐ اﻷول ‪ :‬ﻣﻔﻬﻮم وﺧﺼﺎﺋﺺ اﻟﻘﺮوض اﻟﺒﻨﻜﻴﺔ‪32 .........................................‬‬
‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻧﻲ‪ :‬أﻧﻮاع اﻟﻘﺮوض اﻟﺒﻨﻜﻴﺔ‪35 ......................................................‬‬
‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻟﺚ‪ :‬ﻣﺮاﺣﻞ ﻣﻨﺞ اﻟﻘﺮوض‪41 ......................................................‬‬

‫ﺗﻘﻴﻴﻢ أداء اﻟﻤﺆﺳﺴﺔ‪49 ..................‬‬ ‫اﻟﻔﺼﻞ اﻟﺜﺎﻧﻲ‪ :‬اﺳﺘﺨﺪام اﻟﺘﺤﻠﻴﻞ اﻟﻤﺎﻟﻲ ﻓﻲ‬

‫اﻟﻤﺒﺤﺚ اﻷول‪ :‬اﳌﻴﺰاﻧﻴﺔ اﳌﺎﻟﻴﺔ‪50 .........................................................‬‬

‫اﻟﻤﻄﻠﺐ اﻷول‪ :‬ﺗﻌﺮﻳﻒ اﳌﻴﺰاﻧﻴﺔ اﳌﺎﻟﻴﺔ‪50 .......................................................‬‬
‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻧﻲ‪ :‬اﻻﻧﺘﻘﺎل ﻣﻦ اﳌﻴﺰاﻧﻴﺔ اﶈﺎﺳﺒﻴﺔ إﱃ اﳌﻴﺰاﻧﻴﺔ اﳌﺎﻟﻴﺔ‪51 .................................‬‬
‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻟﺚ‪ :‬اﳌﻴﺰاﻧﻴﺔ اﳌﺎﻟﻴﺔ اﳌﺨﺘﺼﺮة‪56 .....................................................‬‬

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‫اﻟﻤﺒﺤﺚ اﻟﺜﺎﻧﻲ‪ :‬ﻋﻤﻮﻣﻴﺎت ﺣﻮل اﻟﻨﺴﺐ اﳌﺎﻟﻴﺔ‪58 .......................................‬‬
‫اﻟﻤﻄﻠﺐ اﻻول‪ :‬ﺗﻌﺮﻳﻒ اﻟﻨﺴﺐ اﳌﺎﻟﻴﺔ‪58 .......................................................‬‬
‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻧﻲ‪ :‬أﳘﻴﺔ اﻟﻨﺴﺐ اﳌﺎﻟﻴﺔ‪59 .........................................................‬‬
‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻟﺚ‪ :‬ﻣﺰاﻳﺎ اﻟﻨﺴﺐ اﳌﺎﻟﻴﺔ‪59 ........................................................‬‬

‫اﻟﻤﺒﺤﺚ اﻟﺜﺎﻟﺚ‪ :‬وﺳﺎﺋﻞ وأدوات اﻟﺘﺤﻠﻴﻞ اﳌﺎﱄ‪60 .......................................‬‬

‫اﻟﻤﻄﻠﺐ اﻻول‪ :‬اﻟﺘﺤﻠﻴﻞ اﳌﺎﱄ ﺑﻮاﺳﻄﺔ اﻟﺘﻮازﻧﺎت اﳌﺎﻟﻴﺔ أو اﳌﺆﺷﺮات اﳌﺎﻟﻴﺔ‪60 .........................‬‬
‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻧﻲ‪ :‬اﻟﺘﺤﻠﻴﻞ ﺑﻮاﺳﻄﺔ اﻟﻨﺴﺐ اﳌﺎﻟﻴﺔ‪67 ...............................................‬‬

‫اﻟﻔﺼﻞ اﻟﺜﺎﻟﺚ‪ :‬ﺗﻘﻴﻴﻢ اﻟﺒﻨﻚ اﻟﺘﺠﺎري ﻟﻠﻤﺆﺳﺴﺔ اﻻﻗﺘﺼﺎدﻳﺔ‪76 .......................‬‬

‫اﻟﻤﺒﺤﺚ اﻷول ‪ :‬ﺗﻘﺪﱘ ﺑﻨﻚ اﻟﻔﻼﺣﺔ واﻟﺘﻨﻤﻴﺔ اﻟﺮﻳﻔﻴﺔ )‪77 ..........................(BADR‬‬

‫اﻟﻤﻄﻠﺐ اﻷول‪ :‬ﺗﻌﺮﻳﻒ وﻧﺸﺄة ﺑﻨﻚ اﻟﻔﻼﺣﺔ واﻟﺘﻨﻤﻴﺔ اﻟﺮﻳﻔﻴﺔ‪77 ...........................‬‬
‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻧﻲ‪ :‬أﻫﺪاف اﻟﺒﻨﻚ ووﻇﺎﺋﻔﻪ‪78 ............................................‬‬

‫اﻟﻤﺒﺤﺚ اﻟﺜﺎﻧﻲ‪ :‬اﳍﻴﻜﻞ اﻟﺘﻨﻈﻴﻤﻲ ﻟﺒﻨﻚ اﻟﻔﻼﺣﺔ واﻟﺘﻨﻤﻴﺔ اﻟﺮﻳﻔﻴﺔ‪81 .............-BADR-‬‬

‫اﻟﻤﻄﻠﺐ اﻷول‪ :‬اﳍﻴﻜﻞ اﻟﺘﻨﻈﻴﻤﻲ ﻟﻠﻤﺪﻳﺮﻳﺔ اﻟﻌﺎﻣﺔ‪81 .............................................‬‬
‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻧﻲ‪ :‬اﳍﻴﻜﻞ اﻟﺘﻨﻈﻴﻤﻲ ﻟﻠﻤﺪﻳﺮﻳﺔ اﻟﻔﺮﻋﻴﺔ‪85 ............................................‬‬
‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻟﺚ‪ :‬اﳍﻴﻜﻞ اﻟﺘﻨﻈﻴﻤﻲ ﻟﻮﻛﺎﻟﺔ اﳌﺴﻴﻠﺔ‪87 .............................................‬‬

‫اﻟﻤﺒﺤﺚ اﻟﺜﺎﻟﺚ‪ :‬دراﺳﺔ ﺣﺎﻟﺔ ﻣﻨﺢ ﻗﺮض اﺳﺘﻐﻼل‪95 ....................................‬‬

‫اﻟﻤﻄﻠﺐ اﻷول‪ :‬ﻋﻤﻠﻴﺔ ﻣﻨﺢ اﻟﻘﺮوض ﰲ ﺑﻨﻚ اﻟﻔﻼﺣﺔ اﻟﺘﻨﻤﻴﺔ اﻟﺮﻳﻔﻴﺔ‪95 ............................‬‬
‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻧﻲ‪ :‬ﺗﻘﺪﱘ اﻟﻌﻤﻴﻞ ﻃﺎﻟﺐ اﻟﻘﺮض وﻣﻠﻒ اﻟﻘﺮض‪98 ....................................‬‬
‫اﻟﻤﻄﻠﺐ اﻟﺜﺎﻟﺚ‪ :‬اﻟﺘﺤﻠﻴﻞ اﳌﺎﱄ ﳌﻠﻒ اﻟﻘﺮض‪102 ...............................................‬‬

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