‫ﻣﻠﺘﻘﻰ ﻭﻃﲏ ﲜﺎﻣﻌﺔ ﻣﺴﺘﻐﺎﱎ‬

‫ﲢﺖ ﻋﻨﻮﺍﻥ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺑﺎﳉﺰﺍﺋﺮ‬

‫ﻭﻋﻼﻗﺘﻪ ﺑﺎﳌﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ‬
IAS – IFRS

‫ ﻭﻋﻼﻗﺘﻬﺎ ﺑﺎﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‬IAS – IFRS ‫ ﺗﻄﺒﻴﻖ ﺍﳌﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ‬:‫ﺍﶈﻮﺭ ﺍﳌﺸﺎﺭﻙ ﻓﻴﻪ‬

.‫ﺍﺳﺘﻤﺮﺍﺭﻳﺔ‬.......‫ ﻋﻼﻗﺔ ﺍﶈﺎﺳﺒﺔ ﺑﺎﳉﺒﺎﻳﺔ ﻗﻄﻌﻴﻌﺔ ﺃﻡ‬:‫ﻣﺪﺍﺧﻠﺔ ﺑﻌﻨﻮﺍﻥ‬

IAS – IFRS ‫ﰲ ﺿﻮﺀ ﺍﳌﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ‬
‫ﻭﺗﻄﺒﻴﻖ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﰲ ﺍﳉﺰﺍﺋﺮ‬

،‫ ﻟﻌﻞ ﻣﻦ ﺃﻫﻢ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﺗﻄﺒﻴﻖ ﺍﳌﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻭﺟﻬﻮﺩ ﺍﳍﻴﺌﺔ ﺍﳌﺼﺪﺭﺓ ﳍﺎ‬:‫ﺍﳌﻠﺨﺺ‬
‫ ﻓﺒﻌﺾ ﺍﻟﺪﻭﻝ ﻳﻜﻮﻥ ﺍﳍﺪﻑ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﶈﺎﺳﺒﻴﺔ ﻓﻴﻬﺎ ﻫﻮ ﺣﺴﺎﺏ ﺍﻟﺮﺑﺢ ﺍﻟﻀﺮﻳﱯ ﺃﻭ ﺇﻧﺘﺎﺝ‬.‫ﻫﻲ ﺍﻟﺘﻮﺟﻪ ﺍﻟﻀﺮﻳﱯ ﻭﺍﳊﻜﻮﻣﻲ ﻟﻠﺪﻭﻝ‬
.‫ﻣﻌﻠﻮﻣﺎﺕ ﺗﺴﺎﻋﺪ ﺍﳌﺨﻄﻂ ﺍﻟﻮﻃﲏ ﻋﻠﻰ ﺇﻋﺪﺍﺩ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ ﺍﻟﱵ ﺗﺴﺎﻋﺪ ﰲ ﺍﻟﺘﺨﻄﻴﻂ ﻭﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻱ ﺍﻟﻮﻃﲏ‬
،‫ﺬﺍ‬‫ ﻭ‬.‫ﻋﻠﻰ ﻋﻜﺲ ﻫﺪﻑ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﱵ ﺗﻌﻤﻞ ﻋﻠﻰ ﻋﺮﺽ ﻗﻮﺍﺋﻢ ﻣﺎﻟﻴﺔ ﺫﺍﺕ ﻣﺼﺪﺍﻗﻴﺔ ﺧﺪﻣﺔ ﻟﻠﻤﺴﺘﺜﻤﺮ ﻋﻠﻰ ﻭﺟﻪ ﺍﳋﺼﻮﺹ‬
‫ ﺍﳉﺰﺍﺋﺮ ﻭﻫﻲ ﰲ ﺇﻃﺎﺭ ﺧﻮﺽ ﲡﺮﺑﺔ ﺗﺒﲏ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ‬.‫ﻓﻬﻲ ﺗﻄﺮﺡ ﻓﻜﺮﺓ ﻓﺼﻞ ﺍﶈﺎﺳﺒﺔ ﻋﻦ ﺍﳉﺒﺎﻳﺔ ﺑﺼﻔﺔ ﻋﺎﻣﺔ‬
.‫ ﺗﻮﺍﺟﻪ ﻧﻔﺲ ﺍﻟﺘﺤﺪﻱ ﻧﻈﺮﺍ ﻟﻠﺘﻮﺟﻪ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺬﻱ ﳝﻴﺰ ﻧﻈﺎﻣﻬﺎ ﺍﶈﺎﺳﱯ‬،‫ﻠﺲ ﺍﻟﻮﻃﲏ ﺍﶈﺎﺳﱯ‬‫ﺎ ﺍ‬ ‫( ﻭﺍﻟﱵ ﺑﺎﺩﺭ‬IAS/IFRS)

.IAS – IFRS ‫ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ‬.‫ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺒﺎﺋﻲ‬،‫ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ‬،‫ ﺍﳉﺒﺎﻳﺔ‬،‫ ﺍﶈﺎﺳﺒﺔ‬:‫ﺍﻟﻜﻠﻤﺎﺕ ﺍﳌﻔﺘﺎﺣﻴﺔ‬

Abstrac :

one of the most important challenges facing the implementation of international standards of
accounting and financial reporting, is the system tax in the government of the States. In Some countries
the objective of accounting reports is the calculation of taxable profit or production information to assist
the national plan to develop national data that will help in the planning and decision-making at the
national level. Contrary to the goal of accounting standards that work on presentation of financial
statements credible service for a particular investor. As such, it poses a separation of accounting and
taxation in general. Algeria, in the framework of fighting experience to adopt accounting standards
International (IAS / IFRS) and initiated by the National Accounting Council, facing the same challenge
because of the orientation that characterizes its tax accounting.

Keywords: accounting, taxation, financial accounting system, the tax system. International accounting
standards IAS - IFRS
 ‫ﻣﻘﺪﻣﺔ‬

‫ﻟﻘﺪ ﺃﺧﺬ ﺍﻟﺒﻌﺪ ﺍﻟﺪﻭﱄ ﻟﺘﻮﺳﻊ ﺍﻟﻨﺸﺎﻃﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺃﺑﻌﺎﺩﺍ ﻣﺘﻌﺪﺩﺓ‪ ،‬ﻭﺿﻊ ﺩﻭﻝ ﺍﻟﻌﺎﱂ ﺃﻣﺎﻡ ﻭﺍﻗﻊ ﺟﺪﻳﺪ ﻳﻔﺮﺽ ﻋﻠﻴﻬﺎ ﺍﻟﺒﺤﺚ‬
‫ﻋﻦ ﻟﻐﺔ ﺍﺗﺼﺎﻝ ﻣﻮﺣﺪﺓ ﺗﺴﻤﺢ ﳍﺎ ﲟﻮﺍﺻﻠﺔ ﻭﺗﻄﻮﻳﺮ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﰲ ﻣﺎ ﺑﻴﻨﻬﺎ‪ ،‬ﻭﻳﻌﺘﱪ ﰲ ﻫﺬﺍ ﺍﻟﺼﺪﺩ‪ ،‬ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﻣﺼﺪﺭ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺎﻟﻴﺔ ﻭﺳﻴﻠﺔ ﺍﻟﺘﻮﺍﺻﻞ ﺑﲔ ﳐﺘﻠﻒ ﺍﻟﻜﻴﺎﻧﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﻭﻷﻥ ﻫﺬﺍ ﺍﻷﺧﲑ ﳜﺘﻠﻒ ﰲ ﺍﶈﺘﻮﻯ ﻭﺍﻟﺘﻄﺒﻴﻘﺎﺕ ﻣﻦ ﺩﻭﻟﺔ ﺇﱃ‬
‫ﺃﺧﺮﻯ‪ ،‬ﻛﺎﻥ ﻻﺑﺪ ﻣﻦ ﻣﺮﺍﺟﻌﺔ ﻫﺬﻩ ﺍﻟﻮﺳﻴﻠﺔ ﻣﻦ ﺃﺟﻞ ﺗﻜﻴﻴﻔﻬﺎ ﻣﻊ ﺍﳌﺘﻄﻠﺒﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﺣﱴ ﺗﺴﻤﺢ ﺑﻘﺮﺍﺀﺓ ﺳﻠﻴﻤﺔ‪ ،‬ﻭﺍﺿﺤﺔ‪ ،‬ﻭﻣﻮﺣﺪﺓ‬
‫ﻟﻠﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ‪ .‬ﻭﻣﻦ ﻫﻨﺎ‪ ،‬ﺍﻧﺒﺜﻘﺖ ﻓﻜﺮﺓ ﺍﻟﺘﻮﺣﻴﺪ ﻭﺍﻟﺘﻮﺍﻓﻖ ﺍﻟﺪﻭﱄ‪ ،‬ﺃﻳﻦ ﺍﺗﻔﻖ ﻋﻠﻰ ﻭﺿﻊ ﻫﻴﺌﺔ ﺩﻭﻟﻴﺔ ﻣﺴﺘﻘﻠﺔ ﺗﻌﲎ ﺑﺈﺻﺪﺍﺭ ﺍﳌﻌﺎﻳﲑ‬
‫ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ‪ IAS – IFRS‬ﺍﻟﱵ ﺗﻌﻤﻞ ﻋﻠﻰ ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺔ ﻣﺎﻟﻴﺔ ﻣﻔﻬﻮﻣﺔ‪ ،‬ﺷﻔﺎﻓﺔ‪ ،‬ﻣﻮﺛﻮﻕ ‪‬ﺎ ﻭﻗﺎﺑﻠﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﻋﻠﻰ ﺍﻟﺼﻌﻴﺪ‬
‫ﺍﻟﺪﻭﱄ‪ ،‬ﲟﺎ ﻳﻔﻴﺪ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﰲ ﺍﻷﺳﻮﺍﻕ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ‪.‬‬

‫ﻭﻛﻀﺮﻭﺭﺓ ﺣﺘﻤﻴﺔ ﻓﺮﺿﺘﻬﺎ ﺍﻟﺘﻮﺟﻬﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻌﺎﳌﻴﺔ‪ ،‬ﺃﺧﺬﺕ ﺍﳉﺰﺍﺋﺮ ﻋﻠﻰ ﻋﺎﺗﻘﻬﺎ ﻣﻬﻤﺔ ﺗﻜﻴﻴﻒ ﺃﻧﻈﻤﺘﻬﺎ ﺍﶈﺎﺳﺒﻴﺔ ﻣﻊ‬
‫ﺍﻟﻘﻮﺍﻋﺪ ﻭﺍﻟﻘﻮﺍﻧﲔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ‪ ،‬ﺃﻳﻦ ﻗﺎﻣﺖ ﺑﺈﺻﻼﺣﺎﺕ ﳏﺎﺳﺒﻴﺔ ﻧﺘﺞ ﻋﻨﻬﺎ ﺇﺻﺪﺍﺭ ﻧﻈﺎﻡ ﳏﺎﺳﱯ ﻣﺎﱄ ﺟﺪﻳﺪ ﻳﺘﻮﺍﻓﻖ ﻭﺍﳌﻌﺎﻳﲑ‬
‫ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﺤﺎﺳﺒﻴﺔ ﻭﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ‪ .‬ﺣﻴﺚ ﰎ ﺗﻄﺒﻴﻖ ﻫﺬﺍ ﺍﻷﺧﲑ ﺍﺑﺘﺪﺍﺀ ﻣﻦ ‪ ،2010‬ﺇﻻ ﺃﻥ ﻧﺘﺎﺋﺞ ﺍﻟﺘﻄﺒﻴﻖ ﺍﳌﻴﺪﺍﱐ ﳍﺬﺍ ﺍﻟﻨﻈﺎﻡ‬
‫ﺍﳉﺪﻳﺪ ﻏﲑ ﻭﺍﺿﺤﺔ ﳊﺪ ﺍﻻﻥ‪ ،‬ﻭﲞﺎﺻﺔ ﺗﻠﻚ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎ‪‬ﺎﻝ ﺍﳉﺒﺎﺋﻲ ﻧﻈﺮﺍ ﻟﻠﻌﻼﻗﺔ ﺍﻟﻮﻃﻴﺪﺓ ﺍﻟﱵ ﺗﺮﺑﻄﻪ ﺑﻨﻈﲑﻩ ﺍﶈﺎﺳﱯ ﻭﻫﻮ ﻣﺎ ﳚﻌﻞ‬
‫ﻣﻦ ﺍﻟﻀﺮﻭﺭﻱ ﺍﻟﻌﻤﻞ ﻋﻠﻰ ﺗﻜﻴﻴﻒ ﺍﻟﺒﻴﺌﺔ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻣﻊ ﻣﺘﻄﻠﺒﺎﺕ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ‪ ،‬ﺣﱴ ﺗﺘﻢ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﳌﺰﺍﻳﺎ ﺍﻟﱵ‬
‫ﻳﻮﻓﺮﻫﺎ ﺗﺒﲏ ﺍﳌﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ ﻭﻃﻨﻴﺎ ﻭﺩﻭﻟﻴﺎ‪.‬‬

‫ﻭﰲ ﺇﻃﺎﺭ ﺗﻮﺿﻴﺢ ﻃﺒﻴﻌﺔ ﺍﻟﻌﻼﻗﺔ ﺍﻟﱵ ﺗﺮﺑﻂ ﺍﶈﺎﺳﺒﺔ ﺑﺎﳉﺒﺎﻳﺔ ﺟﺎﺀ ﻣﻮﺿﻮﻉ ﺍﳌﺪﺍﺧﻠﺔ ‪‬ﺪﻑ ﺗﺒﻴﺎﻥ ﻣﺪﻯ ﺗﺆﺛﺮ ﻃﺒﻴﻌﺔ ﻫﺬﻩ ﺍﻟﻌﻼﻗﺔ‬
‫ﰲ ﺇﻃﺎﺭ ﺍﻟﺘﻄﻮﺭﺍﺕ ﺍﻟﱵ ﻳﺸﻬﺪﻫﺎ ﳎﺎﻝ ﺍﶈﺎﺳﺒﺔ ﺧﺎﺻﺔ ﻭﺃﻥ ﺍﺭﺗﺒﺎﻁ ﺍﳉﺎﻧﺐ ﺍﳉﺒﺎﺋﻲ ﺑﻨﻈﲑﻩ ﺍﶈﺎﺳﱯ ﰲ ﻣﻌﻈﻢ ﺩﻭﻝ ﺍﻟﻌﺎﱂ ﻃﺮﺡ‬
‫ﺍﻟﺘﺴﺎﺅﻝ ﻋﻦ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﻔﺼﻞ ﺑﻴﻨﻬﻤﺎ ﺑﺎﻋﺘﺒﺎﺭ ﺃﻥ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﺗﻨﺄﻯ ﻭﺑﺼﻔﺔ ﺻﺮﳛﺔ ﰲ ﻣﻀﻤﻮ‪‬ﺎ ﻋﻦ ﺍﻷﻫﺪﺍﻑ ﺍﳉﺒﺎﺋﻴﺔ‪ ،‬ﰲ‬
‫ﺣﲔ ﺃﻥ ﺍﻟﻜﺜﲑ ﻣﻦ ﺍﻟﺪﻭﻝ ﻭﻣﻦ ﺑﻴﻨﻬﺎ ﺍﳉﺰﺍﺋﺮ ﺗﻌﻤﻞ ﻋﻠﻰ ﺍﺳﺘﻤﺮﺍﺭﻳﺔ ﺭﺑﻂ ﺍﳌﻔﺎﻫﻴﻢ ﺍﳉﺪﻳﺪﺓ ﺍﻟﱵ ﺃﺗﺖ ‪‬ﺎ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺍﻟﱵ‬
‫ﺑﲏ ﻋﻠﻰ ﺃﺳﺎﺳﻬﺎ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺍﳉﺪﻳﺪ ﻭﺍﻟﻘﻮﺍﻋﺪ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳊﺎﻟﻴﺔ‪،‬ﻣﻦ ﺃﺟﻞ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺗﻜﻴﻴﻒ ﻣﺘﻄﻠﺒﺎﺕ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﻭﺍﳌﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺮﺗﻜﺰ ﻋﻠﻴﻬﺎ ﺍﳌﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺍﳌﺘﻄﻠﺒﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺘﻄﺒﻴﻖ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﺍﻟﱵ ﺗﺴﻌﻰ ﺇﱃ ﺗﻌﻈﻴﻢ ﻣﻮﺍﺭﺩﻫﺎ‪.‬‬
‫ﻭﻋﻠﻴﻪ ﻓﺈﻥ ﺍﻟﻮﺭﻗﺔ ﺍﻟﺒﺤﺜﻴﺔ ﺗﺴﻌﻰ ﻟﻺﺟﺎﺑﺔ ﻋﻠﻰ ﺍﻹﺷﻜﺎﻟﻴﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ ﺍﻵﺗﻴﺔ‪ :‬ﺇﱃ ﺃﻱ ﻣﺪﻯ ﳝﻜﻦ ﺃﻥ ﺗﺆﺛﺮ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﺔ ﺍﻟﺪﻭﻟﻴﺔ‬
‫ﻋﻠﻰ ﻃﺒﻴﻌﺔ ﺍﻟﻌﻼﻗﺔ ﺍﻟﱵ ﺗﺮﺑﻂ ﺍﶈﺎﺳﺒﺔ ﺑﺎﳉﺒﺎﻳﺔ ؟ ﻭ ﻟﻺﺟﺎﺑﺔ ﻋﻠﻰ ﺍﻹﺷﻜﺎﻟﻴﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ ﰎ ﺗﻨﺎﻭﻝ ﺍﶈﺎﻭﺭ ﺍﻷﺗﻴﺔ‪:‬‬

‫‪ -‬ﻋﻼﻗﺔ ﺍﶈﺎﺳﺒﺔ ﺑﺎﳉﺒﺎﻳﺔ؛‬

‫‪ -‬ﻋﻼﻗﺔ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﻟﺪﻭﱄ ﺑﺎﻷﻧﻈﻤﺔ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﻟﺪﻭﻝ؛‬
‫‪ -‬ﺟﻬﻮﺩ ﺍﳌﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻟﺘﻔﺎﺩﻱ ﺗﻌﺎﺭﺽ ﺍﳌﻔﺎﻫﻴﻢ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻺﻃﺎﺭ ﺍﻟﺘﺼﻮﺭﻱ ﺍﶈﺎﺳﱯ ﻣﻊ ﺍﻟﻘﻮﺍﻋﺪ ﺍﳉﺒﺎﺋﻴﺔ؛‬
‫‪ -‬ﺍﳉﻬﻮﺩ ﺍﳌﺒﺬﻭﻟﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻟﺪﺭﺍﺳﺔ ﺑﻌﺾ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﻜﻴﻴﻔﻬﺎ ﻣﻊ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﻟﺴﻠﻄﺎﺕ‬
‫ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳍﻴﺌﺎﺕ ﺍﻟﺘﺎﺑﻌﺔ ﳍﺎ؛‬

‫‪.‬‬
 ‫ﺃﻭﻻ ‪ .‬ﻋﻼﻗﺔ ﺍﶈﺎﺳﺒﺔ ﺑﺎﳉﺒﺎﻳﺔ‬

‫ﺳﻴﺘﻢ ﻣﻌﺎﳉﺔ ﻫﺬﺍ ﺍﻟﻌﻨﺼﺮ ﻣﻦ ﺧﻼﻝ ﺗﺒﻴﺎﻥ ﺗﺎﺭﻳﺦ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﶈﺎﺳﺒﺔ ﻭﺍﳉﺒﺎﻳﺔ‪ ،‬ﺣﺪﻭﺩ ﺍﻟﻌﻼﻗﺔ‪ ،‬ﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﻔﺼﻞ ﺑﲔ ﺍﶈﺎﺳﺒﺔ ﻭﺍﳉﺒﺎﻳﺔ‪،‬‬
‫ﻭﻛﺬﺍ ﻣﺪﻯ ﺗﺆﺛﺮ ﺍﻟﻌﻼﻗﺔ ﺍﻟﱵ ﺗﺮﺑﻄﻬﻤﺎ ﰲ ﻇﻞ ﺍﻟﺘﻄﻮﺭﺍﺕ ﺍﻟﱵ ﻳﺸﻬﺪﻫﺎ ﺍ‪‬ﺎﻝ ﺍﶈﺎﺳﱯ‪.‬‬

‫‪ .1‬ﺗﺎﺭﻳﺦ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﶈﺎﺳﺒﺔ ﻭﺍﳉﺒﺎﻳﺔ‬

‫ﻳﺮﺟﻊ ﺗﺎﺭﻳﺦ ﺍﶈﺎﺳﺒﺔ ﺍﻷﻭﱃ ﺇﱃ ﻋﻬﺪ ﺍﻵﺷﻮﺭﻳﲔ ﺣﻮﺍﱄ ‪ 3500‬ﻕ‪ .‬ﻡ ﻣﻦ ﺧﻼﻝ ﻣﺴﻚ ﺳﺠﻼﺕ ﳏﺎﺳﺒﻴﺔ ﻋﻴﻨﻴﺔ ﻛﺄﻋﺪﺍﺩ‬
‫ﺍﳌﺎﺷﻴﺔ ﺃﻭ ﺃﺣﺠﺎﻡ ﺍﳊﺒﻮﺏ ﺃﻭ ﺍﳌﻌﺎﺩﻥ ﺍﻟﺜﻤﻴﻨﺔ‪ .‬ﻭﻳﻨﻌﻘﺪ ﺍﻹﲨﺎﻉ ﺑﲔ ﻣﺆﺭﺧﻲ ﺍﻟﻌﺼﻮﺭ ﺍﻟﻘﺪﳝﺔ ﻋﻠﻰ ﺃﻥ ﺍﻟﺴﺠﻼﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﻜﻤﻴﺔ‬
‫ﺍﳋﺎﺻﺔ ﺑﻔﺮﺍﻋﻨﺔ ﻣﺼﺮ ﻛﺎﻧﺖ ﻗﺎﺩﺭﺓ ﻋﻠﻰ ﺇﺣﺼﺎﺀ ﻛﻤﻴﺎﺕ ﺍﻟﻐﻼﻝ ﻭﺍﳊﺒﻮﺏ ﺍﳌﺴﺘﺤﻘﺔ ﻭﻣﺮﺍﺣﻞ ﲢﺼﻴﻠﻬﺎ ﻭﺍﻟﺮﺻﻴﺪ ﺍﳌﺘﺒﻘﻲ ﰲ ﺍﳌﺨﺎﺯﻥ‬
‫ﳌﻮﺍﺟﻬﺔ ﺃﺯﻣﺔ ﺍﻟﻐﺬﺍﺀ ﻭﺳﻨﲔ ﺍﳉﻔﺎﻑ‪.‬‬

‫ﻭﰲ ﺍﻟﻌﻬﺪ ﺍﻟﺮﻭﻣﺎﱐ ﺃﺩﻯ ﺗﻄﻮﺭ ﺍﻹﺩﺍﺭﺓ ﺍﳌﺮﻛﺰﻳﺔ ﺇﱃ ﻇﻬﻮﺭ ﻧﻈﺎﻡ ﳏﺎﺳﱯ ﻣﺘﻄﻮﺭ ﺃﻭﻛﻠﺖ ﻟﻪ ﻣﻬﺎﻡ ﺗﺴﺠﻴﻞ ﻧﻔﻘﺎﺕ ﻭﺇﻳﺮﺍﺩﺍﺕ‬
‫ﺍﻟﺪﻭﻟﺔ‪ ،‬ﻭﻳﻌﺘﱪ ﺍﻟﻌﻬﺪ ﺍﻟﺮﻭﻣﺎﱐ ﺧﺎﺻﺔ ﻧﻘﻄﺔ ﺍﻧﻄﻼﻕ ﺍﻟﺮﺑﻂ ﺑﲔ ﺍﶈﺎﺳﺒﺔ ﻭﺍﳉﺒﺎﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ‪ ،‬ﻓﻘﺪ ﻛﺎﻥ ﻣﻠﻮﻙ ﺍﻟﺮﻭﻡ ﻳﻘﻮﻣﻮﻥ ﺑﻌﻘﺪ‬
‫ﺍﺟﺘﻤﺎﻋﺎﺕ ﻣﻊ ﻣﻌﺎﻭﻧﻴﻬﻢ ﻣﻦ ﺃﺟﻞ ﻣﺮﺍﺟﻌﺔ ﺍﳊﺴﺎﺑﺎﺕ ﻭﺍﻟﺘﺪﻗﻴﻖ ﰲ ﻗﻴﻤﺔ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻨﺎﲡﺔ ﻋﻦ ﺟﺒﺎﻳﺔ ﺍﻷﻓﺮﺍﺩ‪.‬‬

‫ﻛﻤﺎ ﺃﺧﺬﺕ ﺍﶈﺎﺳﺒﺔ ﻧﺼﻴﺒﻬﺎ ﻣﻦ ﺍﻟﺘﻄﻮﺭ ﰲ ﺍﻟﻌﻬﺪ ﺍﻹﺳﻼﻣﻲ ﻭﺫﻟﻚ ﺑﻌﺪ ﺗﻮﺳﻊ ﻧﻄﺎﻕ ﺍﳊﻜﻢ ﻭﺿﺮﻭﺭﺓ ﺍﻟﺘﺤﻜﻢ ﰲ ﻧﻔﻘﺎﺕ‬
‫ﺍﻟﺪﻭﻟﺔ ﻭﺇﻳﺮﺍﺩﺍ‪‬ﺎ‪ ،‬ﻭﻗﺪ ﻇﻬﺮﺕ ﺍﻟﻀﺮﻭﺭﺓ ﺑﺼﻔﺔ ﺧﺎﺻﺔ ﰲ ﻋﻤﻠﻴﺔ ﺣﺴﺎﺏ ﻭﲨﻊ ﺍﻟﺰﻛﺎﺓ‪ ،‬ﻫﺎﺗﻪ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﱵ ﻛﺎﻧﺖ ﺗﻮﻛﻞ ﺇﱃ ﻣﻮﻇﻔﲔ‬
‫ﰲ ﺍﻟﺪﻭﻟﺔ‪.‬‬

‫ﻭﻫﻜﺬﺍ ﺍﺳﺘﻤﺮ ﺍﻟﺘﻄﻮﺭ ﰲ ﺍﺳﺘﻌﻤﺎﻝ ﺍﶈﺎﺳﺒﺔ ﻷﻏﺮﺍﺽ ﺟﺒﺎﺋﻴﺔ ﰲ ﺍﻟﻘﺮﻭﻥ ﺍﻟﻮﺳﻄﻰ ﺧﺎﺻﺔ ﺑﻌﺪ ﻇﻬﻮﺭ ﺍﻷﺳﻮﺍﻕ ﻭﺍﳌﻌﺎﺭﺽ‬
‫ﻭﺍﻧﺘﺸﺎﺭﻫﺎ ﰲ ﺃﻭﺭﺑﺎ‪ .‬ﻭﻣﻊ ﺑﺰﻭﻍ ﻋﺼﺮ ﺍﻟﺘﺠﺎﺭﺓ‪ ،‬ﻇﻬﺮﺕ ﻓﺌﺎﺕ ﺍﻟﺘﺠﺎﺭ ﺑﺈﻣﻜﺎﻧﺎﺕ ﻛﺒﲑﺓ ﳑﺎ ﺃﺗﺎﺡ ﻭﺟﻮﺩ ﺍﻷﺭﺿﻴﺔ ﺍﳌﻼﺋﻤﺔ ﻟﻈﻬﻮﺭ‬
‫ﻧﻈﺎﻡ ﺍﶈﺎﺳﺒﺔ ﺍﳌﺰﺩﻭﺝ ﻭﺗﻄﻮﻳﺮﻩ ﲤﺎﺷﻴﺎ ﻣﻊ ﺍﻟﺘﻄﺒﻴﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺃﻳﻦ ﻇﻬﺮﺕ ﺿﺮﻭﺭﺓ ﻣﺴﺎﳘﺔ ﻫﺬﻩ ﺍﻷﻧﺸﻄﺔ ﺍﻟﺘﺠﺎﺭﻳﺔ ﲜﺰﺀ ﻣﻦ ﺃﺭﺑﺎﺣﻬﺎ‬
‫ﺧﺪﻣﺔ ﻻﻗﺘﺼﺎﺩ ﺩﻭﳍﺎ‪ .‬ﻭﺧﻼﻝ ﺍﻟﻘﺮﻥ ‪ 15‬ﺗﻄﻮﺭ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﻭﺑﺪﺃﺕ ﺗﺄﺧﺬ ﺍﻟﺘﻄﺒﻴﻘﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻣﻨﺤﻰ ﺃﻛﺜﺮ ﺗﻄﻮﺭ ﻳﺪﻋﻢ‬
‫ﺗﻮﺍﺻﻞ ﺍﻟﻌﻼﻗﺔ ﺑﻴﻨﻬﻤﺎ‪.‬‬

‫‪.2‬ﺣﺪﻭﺩ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﶈﺎﺳﺒﺔ ﻭﺍﳉﺒﺎﻳﺔ‬

‫ﺗﻘﻮﻡ ﺍﶈﺎﺳﺒﺔ ﺑﺘﺴﺠﻴﻞ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺬﻣﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻴﻮﻣﻴﺔ ﻟﻠﻤﺆﺳﺴﺔ‪ ،‬ﻭﻓﻘﺎ ﻟﻠﻘﻮﺍﻋﺪ ﺍﶈﺎﺳﺒﻴﺔ ﺳﺎﺭﻳﺔ ﺍﳌﻔﻌﻮﻝ ﻭﺍﻟﱵ ﲣﺘﻠﻒ ﻣﻦ ﺑﻠﺪ ﺇﱃ‬
‫ﺁﺧﺮ‪ ،‬ﻭﻭﻓﻘﺎ ﻟﻠﻤﺒﺎﺩﺉ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌﺘﻌﺎﺭﻑ ﻋﻠﻴﻬﺎ ﰲ ﺍ‪‬ﺎﻝ ﺍﶈﺎﺳﱯ‪ .‬ﻣﻦ ﺃﺟﻞ ﲢﺪﻳﺪ ﻧﺘﻴﺠﺔ ﺍﳌﺆﺳﺴﺔ ﻭﺍﻟﱵ ﳝﻜﻦ ﺃﻥ ﺗﻜﻮﻥ ﺭﲝﺎ ﺃﻭ‬
‫ﺧﺴﺎﺭﺓ‪ ،‬ﲝﻴﺚ ﺗﺮﺍﻋﻰ ﰲ ﺫﻟﻚ ﻛﻞ ﻣﻌﺎﻳﲑ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﳌﻮﺿﻮﻋﻴﺔ ﻟﺘﻘﺪﱘ ﺻﻮﺭﺓ ﺻﺎﺩﻗﺔ ﻭﻋﺎﺩﻟﺔ ﻋﻦ ﻭﺿﻌﻴﺔ ﺍﳌﺆﺳﺴﺔ ﺧﺪﻣﺔ ﳌﺴﺘﻌﻤﻠﻲ‬
‫ﻫﺬﻩ ﺍﳌﻌﻠﻮﻣﺔ‪.1‬‬

‫ﻳﺘﻢ ﺍﺣﺘﺴﺎﺏ ﺍﻟﺮﺑﺢ ﺍﳉﺒﺎﺋﻲ ﺍﻧﻄﻼﻗﺎ ﻣﻦ ﺍﻟﻨﺘﻴﺠﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻣﻊ ﺍﻷﺧﺬ ﺑﻌﲔ ﺍﻻﻋﺘﺒﺎﺭ ﺍﻟﻘﻮﺍﻋﺪ ﺍﶈﺎﺳﺒﻴﺔ )ﺍﻫﺘﻼﻛﺎﺕ‪ ،‬ﻣﺆﻭﻧﺎﺕ‪،‬‬
‫‪.(...‬ﻭﺑﺎﻟﺘﺎﱄ‪ ،‬ﻓﺈﻥ ﺟﺒﺎﻳﺔ ﺍﳌﺆﺳﺴﺔ ﺗﻌﺘﻤﺪ ﻋﻠﻰ ﺍﶈﺎﺳﺒﺔ ﺃﻱ ﻋﻠﻰ ﺍﻟﻨﺘﻴﺠﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺑﺎﻟﺪﺭﺟﺔ ﺍﻷﻭﱃ ﺍﻟﱵ ﲣﻀﻊ ﻟﻠﻀﺮﻳﺒﺔ ﺑﻌﺪ ﺍﻟﺘﻌﺪﻳﻞ‬
‫ﻭﺍﻟﺘﺼﺤﻴﺢ ﺑﺎﺗﺒﺎﻉ ﺍﻟﻘﻮﺍﻋﺪ ﺍﳉﺒﺎﺋﻴﺔ ﺍﶈﺪﺩﺓ ﰲ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬
‫ﺗﺴﻌﻰ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﲢﺪﻳﺪ ﺍﻟﺪﻳﻦ ﺍﻟﻀﺮﻳﱯ ﻟﻠﻤﺆﺳﺴﺔ ﲡﺎﻩ ﺍﻟﺪﻭﻟﺔ ﻟﻔﺘﺮﺓ ﻣﻌﻴﻨﺔ ﻭﻏﺎﻟﺒﺎ ﻣﺎ ﺗﻜﻮﻥ ﺍﻟﺴﻨﺔ‪ ،‬ﻛﻤﺎ ﺗﻌﻤﻞ ﻋﻠﻰ ﺃﻥ‬
‫ﺗﻜﻮﻥ ﺣﻴﺎﺩﻳﺔ ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﻟﻌﺎﺩﻱ ﻟﻠﻤﺆﺳﺴﺔ‪.‬‬

‫ﳑﺎ ﺳﺒﻖ ﻋﺮﺿﻪ‪ ،‬ﻳﺘﻀﺢ ﺃﻥ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﶈﺎﺳﺒﺔ ﻭﺍﳉﺒﺎﻳﺔ ﺗﺮﺗﻜﺰ ﲞﺎﺻﺔ ﻋﻠﻰ ﲢﺪﻳﺪ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ‪ ،‬ﻛﻤﺎ ﺃﻥ ﻃﺒﻴﻌﺔ‬
‫ﺍﻟﻌﻼﻗﺔ ﺍﻟﱵ ﺗﺮﺑﻄﻬﻤﺎ ﻗﺎﻧﻮﻧﻴﺔ ﺇﱃ ﺣﺪ ﺑﻌﻴﺪ‪.‬‬

‫‪.3‬ﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﻔﺼﻞ ﺑﲔ ﺍﶈﺎﺳﺒﺔ ﻭﺍﳉﺒﺎﻳﺔ‬

‫ﻓﺼﻞ ﺍﶈﺎﺳﺒﺔ ﻋﻦ ﺍﳉﺒﺎﻳﺔ‪،‬ﻳﻄﺮﺡ ﺍﻟﺴﺆﺍﻝ ﻋﻦ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﻔﺼﻞ ﺍﻟﺘﺸﺮﻳﻌﻲ ﺑﻴﻨﻬﻤﺎ‪ ،‬ﺇﺫ ﺗﺮﺗﺒﻂ ﺑﻌﺾ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻟﻘﻮﺍﻋﺪ‬
‫ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌﻘﻨﻨﺔ‪ ،‬ﻓﻤﺜﻼ ﰲ ﺍﳉﺰﺍﺋﺮ ﻛﻤﺎ ﻫﻮ ﺍﳊﺎﻝ ﺃﻳﻀﺎ ﰲ ﻓﺮﻧﺴﺎ‪ ،‬ﻓﺈﻥ ﻋﻠﻰ ﺍﻟﻘﺎﻧﻮﻥ ﺍﳉﺒﺎﺋﻲ ﺍﳉﺰﺍﺋﺮﻱ ﺍﺣﺘﺮﺍﻡ ﺍﳌﻔﺎﻫﻴﻢ ﺍﶈﺎﺳﺒﻴﺔ‬
‫ﺍﶈﺪﺩﺓ ﻣﻦ ﺧﻼﻝ ﺍﳌﺨﻄﻂ ﺍﶈﺎﺳﱯ ﺍﻟﻮﻃﲏ ﺳﺎﺑﻘﺎ ﻭﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺣﺎﻟﻴﺎ‪ .2‬ﻭﺇﺫﺍ ﻛﺎﻧﺖ ﻫﺬﻩ ﺍﻷﺧﲑﺓ ﻏﲑ ﻣﺘﻄﺎﺑﻘﺔ ﻣﻊ ﺍﻟﻘﻮﺍﻋﺪ‬
‫ﺍﳉﺒﺎﺋﻴﺔ ﻟﺘﺤﺪﻳﺪ ﺍﻟﺮﺑﺢ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ‪ ،‬ﻓﻴﺠﺐ ﺃﻭﻻ ﺗﺼﺤﻴﺢ ﺍﻷﺧﻄﺎﺀ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﱵ ﺗﺮﺗﻜﺐ ﺩﻭﻥ ﻗﺼﺪ ﺃﻭ ﻋﻦ ﺟﻬﻞ ﺑﺎﻟﻘﻮﺍﻋﺪ‬
‫ﺍﶈﺎﺳﺒﻴﺔ ﻋﻠﻰ ﻋﻜﺲ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﺘﺴﻴﲑﻳﺔ ﺍﻟﱵ ﺗﺘﻄﻠﺐ ﻣﻌﺎﳉﺎﺕ ﺷﺒﻪ ﳏﺎﺳﺒﻴﺔ ‪ .extra comptable‬ﻭﻣﻦ ﲦﺔ‪ ،‬ﺗﻄﺒﻖ ﺍﻟﻘﻮﺍﻋﺪ‬
‫ﺍﳉﺒﺎﺋﻴﺔ ﻟﺘﺤﺪﻳﺪ ﺍﻟﺪﻳﻦ ﺍﻟﻀﺮﻳﱯ ﻟﻠﻤﺆﺳﺴﺔ ﲡﺎﻩ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳊﻜﻮﻣﻴﺔ‪ ،‬ﻫﺬﻩ ﺍﻟﻌﻼﻗﺔ ﺍﳌﺘﺮﺍﺑﻄﺔ ﻭﺍﳌﺘﺪﺍﺧﻠﺔ ﻭﺍﳌﺘﻜﺎﻣﻠﺔ ﺗﻮﺿﺢ ﺟﻠﻴﺎ ﻋﺪﻡ‬
‫ﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﻔﺼﻞ ﺑﻴﻨﻬﻤﺎ ﻭﺫﻟﻚ ﻻﻋﺘﻤﺎﺩ ﺇﺣﺪﺍﳘﺎ ﻋﻠﻰ ﺍﻷﺧﺮﻯ ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺍﺧﺘﻼﻑ ﺃﻫﺪﺍﻓﻬﻤﺎ ﺇﺫ ﺃﻥ ﺍﶈﺎﺳﺒﺔ ﺗﺴﻌﻰ ﺇﱃ ﲢﻘﻴﻖ‬
‫ﻣﺘﻄﻠﺒﺎﺕ ﺍﻟﺸﻔﺎﻓﻴﺔ ﳌﺴﺘﻌﻤﻠﻲ ﺍﳌﻌﻠﻮﻣﺔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﰲ ﺣﲔ ﺃﻥ ﺍﳉﺒﺎﻳﺔ ﺗﺴﻌﻰ ﳋﺪﻣﺔ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳊﻜﻮﻣﻴﺔ ﻣﻦ ﺧﻼﻝ ﲢﺪﻳﺪ ﺍﻟﺮﺑﺢ ﺍﳋﺎﺿﻊ‬
‫ﻟﻠﻀﺮﻳﺒﺔ ‪.‬‬

‫‪.4‬ﻣﺪﻯ ﺗﺆﺛﺮ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﶈﺎﺳﺒﺔ ﻭﺍﳉﺒﺎﻳﺔ ﰲ ﺇﻃﺎﺭ ﺍﻟﺘﻄﻮﺭﺍﺕ ﺍﻟﱵ ﻳﺸﻬﺪﻫﺎ ﺍ‪‬ﺎﻝ ﺍﶈﺎﺳﱯ‬

‫ﺍﻟﺘﻄﺒﻴﻘﺎﺕ ﺍﳉﺪﻳﺪﺓ ﻭﺍﻟﺘﻄﻮﺭﺍﺕ ﺍﳊﺪﻳﺜﺔ ﺍﻟﱵ ﻳﺸﻬﺪﻫﺎ ﳎﺎﻝ ﺍﶈﺎﺳﺒﺔ‪ ،‬ﺳﺘﺆﺩﻱ ﺑﺎﻟﻀﺮﻭﺭﺓ ﺇﱃ ﺇﺣﺪﺍﺙ ﺗﻐﻴﲑﺍﺕ ﰲ ﺍﳌﻌﺎﳉﺔ ﺍﶈﺎﺳﺒﻴﺔ‬
‫‪3‬‬
‫ﳌﺨﺘﻠﻒ ﺍﻟﺘﺪﻓﻘﺎﺕ ﺍﳌﺎﺩﻳﺔ ﻭﺍﳌﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺸﻬﺪﻫﺎ ﺍﳌﺆﺳﺴﺔ ﻣﻊ ﻇﻬﻮﺭ ﻗﻮﺍﻋﺪ ﻭﻣﺒﺎﺩﺉ ﺟﺪﻳﺪﺓ‪.‬‬

‫ﻫﺬﻩ ﺍﻟﺘﻐﲑﺍﺕ ﺳﻴﻜﻮﻥ ﳍﺎ ﺃﺛﺮ ﻛﺬﻟﻚ ﻋﻠﻰ ﺣﺴﺎﺏ ﺍﻟﻨﺘﻴﺠﺔ ﺍﶈﺎﺳﺒﻴﺔ‪ ،‬ﻧﻘﻄﺔ ﺍﻟﻮﺻﻞ ﻭﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ‪ ،‬ﺇﺫ ﺃﻥ ﺍﻟﻘﻮﺍﻋﺪ ﺍﳌﺘﻌﻠﻘﺔ‬
‫ﺑﺎﶈﺎﺳﺒﺔ ﻭﺍﳌﻌﻠﻮﻣﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳊﺪﻳﺜﺔ ﺗﺒﺘﻌﺪ ﻭﺑﺴﺮﻋﺔ ﻋﻦ ﺍﳌﻔﺎﻫﻴﻢ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍﻟﻜﻼﺳﻴﻜﻴﺔ ﻟﻠﻘﺎﻧﻮﻥ ﺍﻟﺘﺠﺎﺭﻱ ﻭﺍﳉﺒﺎﺋﻲ ﻋﻠﻰ ﺍﻟﺴﻮﺍﺀ‪.‬‬

‫ﺗﺮﺗﻜﺰ ﺍﻟﻘﻮﺍﻋﺪ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳉﺪﻳﺪﺓ ﻋﻠﻰ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﻌﺮﻭﺿﺔ ﻭﺍﻟﱵ ﳍﺎ ﻏﺎﻳﺎﺕ ﻣﺎﻟﻴﺔ ﰲ ﺣﲔ ﻛﺎﻧﺖ ﺍﻟﻘﻮﺍﻋﺪ ﺍﶈﺎﺳﺒﻴﺔ ﺳﺎﺑﻘﺎ‬
‫ﲣﺪﻡ ﻏﺎﻳﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ .‬ﻭ‪‬ﺬﺍ ﻓﻬﻲ ﲣﺘﻠﻒ ﻋﻦ ﺍﻟﻘﻮﺍﻋﺪ ﺍﳉﺒﺎﺋﻴﺔ ﺍﶈﺪﺩﺓ ﻟﻠﺮﺑﺢ ﺍﻟﻀﺮﻳﱯ ﺍﻟﱵ ﱂ ﳛﺪﺙ ﺃﻱ ﺗﻐﻴﲑ ﻋﻠﻰ ﺍﻷﻗﻞ ﻋﻠﻰ‬
‫ﺍﳌﺴﺘﻮﻯ ﺍﶈﻠﻲ‪ .‬ﻟﺬﺍ‪ ،‬ﻓﺎﻟﺘﻄﻮﺭ ﺍﳊﺎﺩﺙ ﰲ ﺍ‪‬ﺎﻝ ﺍﶈﺎﺳﱯ ﻭﺍﻟﺬﻱ ﻛﺎﻥ ﻧﺘﻴﺠﺔ ﺟﻬﻮﺩ ﺍﻟﺘﻮﺣﻴﺪ ﺍﻟﺪﻭﻟﻴﺔ ﺍﻟﱵ ﺍﻧﺒﺜﻘﺖ ﻋﻨﻬﺎ ﺍﳌﻌﺎﻳﲑ‬
‫ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ‪(IAS/IFRS) (International Accounting Standards/ International‬‬
‫)‪ Financial Reporting Standards‬ﻛﺎﻥ ﻣﻦ ﺍﻟﻀﺮﻭﺭﻱ ﺃﻥ ﺗﺘﺒﻌﻪ ﺗﻄﻮﺭﺍﺕ ﻭﺍﻟﺘﻐﻴﲑﺍﺕ ﲤﺲ ﺍﳉﺎﻧﺐ ﺍﳉﺒﺎﺋﻲ ﰲ ﻧﻘﺎﻁ‬
‫ﺍﻟﺘﻘﺎﻃﻊ ﺍﻟﱵ ﲡﻤﻌﻬﻤﺎ‪ ،‬ﻣﻦ ﺃﺟﻞ ﺗﻔﺎﺩﻱ ﺗﻌﻤﻴﻖ ﺍﳍﻮﺓ ﺑﲔ ﺍﻟﻨﻈﺎﻣﲔ ﺍﶈﺎﺳﱯ ﻭﺍﳉﺒﺎﺋﻲ‪.‬‬
 ‫ﺛﺎﻧﻴﺎ‪:‬ﻋﻼﻗﺔ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﻟﺪﻭﱄ ﺑﺎﻷﻧﻈﻤﺔ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﻟﺪﻭﻝ‬

‫ﺗﺘﻢ ﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﺎﺩﺓ ﺍﻧﻄﻼﻗﺎ ﻣﻦ ﺣﺴﺎﺑﺎﺕ ﻣﺎﻟﻴﺔ‪ ،‬ﻣﺎ ﻳﹺﺆﺩﻱ ﺇﱃ ﺍﺭﺗﺒﺎﻁ ﺍﶈﺎﺳﺒﺔ ﺑﺎﳉﺒﺎﻳﺔ‪ ،‬ﻭﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺍﻟﺘﻜﺎﻣﻞ ﺍﳌﻮﺟﻮﺩ‬
‫ﺑﻴﻨﻬﻤﺎ‪ ،‬ﺇﻻ ﺃﻥ ﻋﻼﻗﺔ ﺍﶈﺎﺳﺒﺔ ﺑﺎﳉﺒﺎﻳﺔ ﻟﻴﺴﺖ ﻣﻌﻴﺎﺭﺍ ﺩﻭﻟﻴﺎ ﻣﺘﻔﻖ ﻋﻠﻴﻪ‪ .‬ﻫﺬﺍ ﺍﻟﺘﻮﺍﺻﻞ ﺍﳌﺴﺘﻤﺮ ﺑﻴﻨﻬﻤﺎ ﻗﺪ ﻳﺆﺩﻱ ﺇﱃ ﺗﻌﻘﻴﺪﺍﺕ‬
‫ﻭﲢﺪﻳﺎﺕ ﻻ ﳝﻜﻦ ﺗﻔﺎﺩﻳﻬﺎ ﻣﺴﺘﻘﺒﻼ‪ .‬ﻭﻻﺳﺘﻴﻌﺎﺏ ﺑﻌﺾ ﺍﳌﻔﺎﻫﻴﻢ ﺍﳌﻮﺟﻮﺩﺓ ﰲ ﻫﺬﺍ ﺍﻟﻌﻨﺼﺮ ﺳﻴﺘﻢ ﻭﺿﻊ ﺑﻌﺾ ﺍﻟﺘﻌﺎﺭﻳﻒ ﺍﻟﻌﺎﻣﺔ ﺍﳌﺘﻌﻠﻘﺔ‬
‫ﺑﺎﻟﺮﺑﺢ ﺍﶈﺎﺳﱯ ﻭﺍﻟﺮﺑﺢ ﺍﻟﻀﺮﻳﱯ ﻗﺒﻞ ﺍﻟﺘﻄﺮﻕ ﺇﱃ ﻣﺎ ﳚﺐ ﺃﻥ ﳝﻴﺰ ﺍﻷﻧﻈﻤﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺪﻭﻝ ﻭﻛﺬﺍ ﲢﺪﻳﺪ ﻗﻮﺓ ﺍﻟﻌﻼﻗﺔ ﺍﻟﱵ ﺗﺮﺑﻂ‬
‫ﺃﻧﻈﻤﺘﻬﺎ ﺍﳉﺒﺎﺋﻴﺔ ﺑﺎﶈﺎﺳﺒﻴﺔ‪.‬‬

‫ﺣﻴﺚ ﻳﻌﺘﱪ ﺍﻟﺮﺑﺢ ﺍﶈﺎﺳﱯ " ﻛﻮﺳﻴﻠﺔ ﻟﻘﻴﺎﺱ ﺃﺩﺍﺀ ﺍﳌﺆﺳﺴﺎﺕ‪ ،‬ﳛﺪﺩ ﺍﻟﺮﺑﺢ ﺍﶈﺎﺳﱯ‪ ،‬ﺑﻄﺮﺡ ﺍﻟﻨﻔﻘﺎﺕ ﻣﻦ ﺍﻻﻳﺮﺍﺩﺍﺕ ﻗﺒﻞ ﺍﺣﺘﺴﺎﺏ‬
‫ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﻭﻋﻠﻴﻪ ﻓﻼﻋﺘﺮﺍﻑ ﻭﻗﻴﺎﺱ ﺍﳌﺪﺍﺧﻴﻞ ﻭ ﺍﻟﻨﻔﻘﺎﺕ ﻻﺣﺘﺴﺎﺏ ﻭﻋﺎﺀ ﺍﻟﺮﺑﺢ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻘﻮﺍﻋﺪ ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌﻄﺒﻘﺔ ﻣﻦ ﻃﺮﻑ‬
‫ﺍﳌﺆﺳﺴﺎﺕ‪ ،‬ﺑﺎﺳﺘﺜﻨﺎﺀ ﻣﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﻫﻨﺎﻙ ﺗﻄﺒﻴﻘﺎﺕ ﺗﺘﻄﻠﺐ ﺍﳌﺰﻳﺪ ﻣﻦ ﺍﻟﺪﻗﺔ‪ .4".‬ﺃﻣﺎ ﺍﻟﺮﺑﺢ ﺍﻟﻀﺮﻳﱯ ﻓﻬﻮ ﺫﻟﻚ " ﺍﶈﺪﺩ ﻭﻓﻘﺎ ﻟﻠﻘﻮﺍﻋﺪ‬
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‫ﺍﳉﺒﺎﺋﻴﺔ ﻟﻔﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ‪ ،‬ﺣﻴﺚ ﻋﻠﻰ ﺍﻟﺸﺮﻛﺎﺕ ﺩﻓﻌﻪ ﻟﻠﺠﻬﺎﺕ ﺍﳌﻌﻨﻴﺔ‪ ،‬ﺇﻻ ﰲ ﺣﺎﻝ ﻭﺟﻮﺩ ﺣﺎﻻﺕ ﺧﺎﺻﺔ ﺗﻨﺺ ﻋﻠﻰ ﻏﲑ ﺫﻟﻚ‪".‬‬

‫‪ .1‬ﺍﻷﻧﻈﻤﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺗﻌﱪ ﺍﻷﻧﻈﻤﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺍﳉﺒﺎﺋﻴﺔ ﺍﻟﺴﺎﺋﺪﺓ ﰲ ﳐﺘﻠﻒ ﺩﻭﻝ ﺍﻟﻌﺎﱂ‪ ،‬ﻋﻦ ﳎﻤﻮﻉ ﺍﻟﺘﻄﻮﺭﺍﺕ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻭﺍﻟﺴﻴﺎﺳﻴﺔ ﳍﺎ‪ ،‬ﺇﺫ ﺗﻌﻤﻞ‬
‫ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻌﺎﻣﺔ ﰲ ﻛﻞ ﺩﻭﻟﺔ ﻋﻠﻰ ﻣﻮﺍﻛﺒﺔ ﺍﻟﺘﻐﲑﺍﺕ ﺍﳊﺎﺻﻠﺔ ﰲ ﳏﻴﻄﻴﻬﺎ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺧﺎﺻﺔ‪ ،‬ﺳﻌﻴﺎ ﻣﻨﻬﺎ ﻟﻮﺿﻊ ﺃﻧﻈﻤﺔ ﳏﺎﺳﺒﻴﺔ‬
‫ﺟﺒﺎﺋﻴﺔ ﻣﺜﻠﻰ ﲣﺪﻡ ﺍﻟﺮﺅﻳﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻜﻞ ﺑﻠﺪ‪.‬‬

‫ﺍﻋﺘﻤﺎﺩ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ )‪ (IAS/IFRS‬ﻋﻠﻰ ﻣﺒﺎﺩﺉ ﻭﻗﻮﺍﻋﺪ ﺗﻌﻤﻞ ﻋﻠﻰ ﺗﻌﺰﻳﺰ ﺷﻔﺎﻓﻴﺔ ﻭﻣﺼﺪﺍﻗﻴﺔ ﻋﺮﺽ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ‬
‫ﻟﻠﻜﻴﺎﻧﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻛﺎﻥ ﻟﻪ ﻋﻤﻴﻖ ﺍﻷﺛﺮ ﰲ ﺩﻓﻊ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﻭﻝ ﻟﺘﺒﻨﻴﻬﺎ ﻭﺍﻟﻌﻤﻞ ‪‬ﺎ‪ .‬ﻣﺎ ﻧﺘﺞ ﻋﻨﻪ ﺷﺒﻪ ﺗﻮﺍﻓﻖ ﻭﺗﻮﺣﻴﺪ ﺩﻭﱄ‬
‫ﻟﻠﻤﻌﺎﳉﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﺤﺴﺎﺑﺎﺕ ﺃﻱ ﺗﻮﺣﻴﺪ ﻟﻠﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﻟﺪﻭﱄ‪.‬‬

‫ﲣﺘﻠﻒ ﺍﻷﻧﻈﻤﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺩﻭﻟﺔ ﺇﱃ ﺃﺧﺮﻯ ﻭﻓﻘﺎ ﻟﺴﻴﺎﺳﺘﻬﺎ ﺍﻟﺪﺍﺧﻠﻴﺔ‪ ،‬ﻓﻠﻴﺲ ﻫﻨﺎﻙ ﻣﻌﺎﻳﲑ ﺟﺒﺎﺋﻴﺔ ﺩﻭﻟﻴﺔ ﻣﺘﻔﻖ ﻋﻠﻴﻬﺎ ﰲ ﺍﻟﻌﻤﻮﻡ‬
‫ﺑﲔ ﺩﻭﻝ ﺍﻟﻌﺎﱂ‪ ،‬ﻭﻟﻜﻦ ﻣﺎ ﳚﺐ ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠﻴﻪ ﻫﻮ ﺿﺮﻭﺭﺓ ﺗﻮﻓﺮ ﻫﺬﻩ ﺍﻷﻧﻈﻤﺔ ﻋﻠﻰ ﲨﻠﺔ ﻣﻦ ﺍﳋﺼﺎﺋﺺ ﺣﱴ ﲢﻘﻖ ﻓﺎﻋﻠﻴﺘﻬﺎ ﻭﺍﻟﱵ‬
‫‪6‬‬
‫ﳝﻜﻦ ﻋﺮﺿﻬﺎ ﰲ ﻣﺎ ﻳﻠﻲ‪:‬‬

‫‪ .1.1‬ﺍﳊﻴﺎﺩﻳﺔ‬

‫ﳚﺐ ﺃﻥ ﻳﺘﻤﻴﺰ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﲝﻴﺎﺩﻳﺔ ﺗﺄﺛﲑﻩ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻣﺎ ﺍﺳﺘﻄﺎﻉ‪ ،‬ﺧﺎﺻﺔ ﻣﺎ ﺗﻌﻠﻖ ﺑﺘﺄﺛﲑﻩ ﻋﻠﻰ ﺍﻟﻘﺮﺍﺭﺍﺕ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻟﻸﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﲔ‪ ،‬ﻭﻟﺘﺤﻘﻴﻖ ﻫﺬﺍ ﺍﳊﻴﺎﺩ ﻭﺟﺐ ﺍﻟﻨﻈﺮ ﰲ ﻣﺪﻯ ﺗﻨﺎﺳﻖ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﻟﻀﺮﻳﱯ ﻣﻊ ﺍﳚﺎﺑﻴﺎﺕ‬
‫ﻭﺳﻠﺒﻴﺎﺕ ﻣﻜﻮﻧﺎﺕ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﳚﺐ ﺃﻥ ﺗﻜﻮﻥ ﻣﺘﻨﺎﻇﺮﺓ ﺍﳌﻌﺎﳉﺔ ﻋﻨﺪﻣﺎ ﺗﻜﻮﻥ ﻣﻦ ﻧﻔﺲ ﺍﻟﻄﺒﻴﻌﺔ‪.‬‬

‫‪ .2.1‬ﺍﻟﺒﺴﺎﻃﺔ‬

‫ﺣﱴ ﻳﻜﻮﻥ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻓﻌﺎﻻ ﻭﺗﻨﺎﻓﺴﻴﺎ ﻭﺟﺐ ﺃﻥ ﻳﺘﻤﻴﺰ ﺑﺎﻟﺒﺴﺎﻃﺔ ﰲ ﺗﻄﺒﻴﻘﺎﺗﻪ ﻭﻗﻮﺍﻋﺪﻩ‪ ،‬ﻟﻜﻦ ﺣﻘﻴﻘﺔ ﺍﻷﻣﺮ ﻏﲑ ﺫﻟﻚ‬
‫ﻓﻐﺎﻟﺒﺎ ﻣﺎ ﺗﺘﻄﻠﺐ ﺍﻹﺩﺍﺭﺓ ﺍﳉﺒﺎﺋﻴﺔ ﺗﻔﺼﻴﻼﺕ ﻭﺗﻌﻘﻴﺪﺍﺕ ﺃﻛﺜﺮ ﻣﻦ ﺃﺟﻞ ﲢﺪﻳﺪ ﻭﺗﱪﻳﺮ ﺍﻟﺮﺑﺢ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻣﺎ ﻳﺘﺮﺗﺐ ﻋﻨﻪ ﺗﻜﺎﻟﻴﻒ ﻣﻌﺘﱪﺓ‬
‫ﳌﺮﺍﻗﺒﺔ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﺍﳌﻌﻘﺪ‪ ،‬ﰲ ﺣﲔ ﺃﻥ ﺗﺴﻬﻴﻞ ﻭﺗﺒﺴﻴﻂ ﺗﻄﺒﻴﻖ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﻣﻦ ﻃﺮﻑ ﺻﻨﺎﻉ ﺍﻟﻘﺮﺍﺭ ﰲ ﺍﻟﺒﻠﺪ ﻗﺪ ﻳﺆﺩﻱ ﺇﱃ ﺗﺴﻬﻴﻞ ﺳﲑ‬
‫ﺍﻷﻋﻤﺎﻝ ﻭﺍﻟﻨﺸﺎﻃﺎﺕ ﻋﻠﻰ ﺍﳌﻜﻠﻒ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻣﻦ ﺟﻬﺔ ﻭﻋﻠﻰ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺟﻬﺔ ﺃﺧﺮﻯ‪.‬‬

‫‪ .3.1‬ﻗﺎﺑﻠﻴﺔ ﺍﻟﺘﻨﻔﻴﺬ‬

‫ﻋﻠﻰ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺃﻥ ﻳﻜﻮﻥ ﻗﺎﺑﻼ ﻟﻠﺘﻄﺒﻴﻖ‪ ،‬ﻛﻤﺎ ﳚﺐ ﺃﻥ ﺗﺘﻤﻴﺰ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻨﻪ ﺑﺎﻟﺼﺮﺍﻣﺔ ﰲ ﺍﻟﺘﻨﻔﻴﺬ‪ ،‬ﲝﻴﺚ ﻻ ﳝﻜﻦ‬
‫ﺗﻔﺎﺩﻳﻬﺎ ﺃﻭ ﺍﻟﺘﻬﺮﺏ ﻣﻨﻬﺎ‪ ،‬ﻛﻤﺎ ﻋﻠﻰ ﺍﻟﻨﻈﺎﻡ ﺃﻥ ﻳﻮﺿﺢ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﻮﺍﺟﺐ ﺿﻤﻬﺎ ﻟﻠﺮﺑﺢ ﺍﻟﻀﺮﻳﱯ ﻭﺗﻮﺿﻴﺢ ﺣﺪﻭﺩ ﺍﳌﻜﻠﻒ ﺑﺎﻟﻀﺮﻳﺒﺔ ﰲ‬
‫ﺗﻨﻔﻴﺬ ﺍﻟﺘﻘﻨﻴﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﱵ ﺗﺆﺩﻱ ﺇﱃ ﲢﺪﻳﺪ ﺍﻟﺮﺑﺢ ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫‪ .4.1‬ﺇﻣﻜﺎﻧﻴﺔ ﲢﻘﻴﻖ ﺍﻟﻀﺮﻳﺒﺔ‬

‫ﳝﻜﻦ ﺃﻥ ﳚﺪ ﺍﳌﻜﻠﻒ ﺻﻌﻮﺑﺎﺕ ﻣﺎﻟﻴﺔ ﰲ ﺩﻓﻊ ﻣﺴﺘﺤﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﰲ ﺣﺎﻟﺔ ﻋﺪﻡ ﲢﻘﻴﻘﻪ ﻷﺭﺑﺎﺡ ﺧﻼﻝ ﻧﺸﺎﻃﺎﺗﻪ ﺍﻟﺴﻨﻮﻳﺔ‪.‬‬
‫ﻭﻋﻠﻴﻪ‪ ،‬ﻓﻌﻠﻰ ﺍﻹﺩﺍﺭﺓ ﺍﳉﺒﺎﺋﻴﺔ ﺗﻮﺧﻲ ﺍﻟﻨﺼﻮﺹ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍﻟﱵ ﻣﻦ ﺷﺄ‪‬ﺎ ﺃﻥ ﺗﻜﻮﻥ ﻭﺳﻄﻴﺔ‪ ،‬ﲝﻴﺚ ﻻ ﺗﺜﻘﻞ ﻛﺎﻫﻞ ﺍﳌﻜﻠﻒ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻣﻦ‬
‫ﺟﻬﺔ ﻭﺗﻜﻮﻥ ﰲ ﻧﻔﺲ ﺍﻟﻮﻗﺖ ﻛﺎﻓﻴﺔ ﻟﺘﻐﻄﻴﺔ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﺮﺟﻮﺓ ﺟﺒﺎﺋﻴﺎ‪.‬‬

‫‪ .5.1‬ﻭﺿﻌﻴﺔ ﺍﳌﺪﺍﺧﻴﻞ‬

‫ﻭﺿﻊ ﳐﺘﻠﻒ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﻬﺪﻑ ﻟﺘﻐﺬﻳﺔ ﺧﺰﻳﻨﺔ ﺍﻟﺪﻭﻟﺔ ﺑﺎﳌﺪﺍﺧﻴﻞ‪ ،‬ﻭﳍﺬﺍ ﻓﻴﺠﺐ ﺃﻥ ﺗﻮﻓﺮ ﻫﺬﻩ ﺍﳌﺪﺍﺧﻴﻞ ﺑﻄﺮﻳﻘﺔ ﻛﺎﻓﻴﺔ‬
‫ﻭﻣﻮﺛﻮﻕ ‪‬ﺎ‪ ،‬ﻣﻦ ﺧﻼﻝ ﲢﺪﻳﺪ ﻗﺪﺭﺓ ﺍﳌﻜﻠﻒ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻭﺗﻮﻗﻊ ﺍﳌﺪﺍﺧﻴﻞ ﻭﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﺘﻌﻠﻘﺔ ﺑﻨﺸﺎﻃﻪ ﻟﺴﻨﻮﺍﺕ ﺟﺒﺎﺋﻴﺔ ﺃﺧﺮﻯ‪.‬‬

‫‪ .6.1‬ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻌﺎﻣﺔ‬
‫ﳝﻜﻦ ﺃﻥ ﻳﺴﺘﻌﻤﻞ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻛﺄﺩﺍﺓ ﺳﻴﺎﺳﻴﺔ ﻣﻦ ﺷﺄ‪‬ﺎ ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺃﻭ ﻧﻮﻉ ﺧﺎﺹ ﻣﻨﻬﺎ‪ ،‬ﻭﻛﺬﺍ ﺗﺸﺠﻴﻊ ﺍﻷﲝﺎﺙ‬
‫ﻭﺗﻄﻮﻳﺮﻫﺎ‪ ،‬ﻣﻦ ﺧﻼﻝ ﺇﺻﺪﺍﺭ ﻗﻮﺍﻋﺪ ﺟﺒﺎﺋﻴﺔ ﻏﲑ ﻣﻌﻘﺪﺓ‪ ،‬ﻣﱪﺭﺓ ﻭﻗﺎﺑﻠﺔ ﻟﻠﺘﻄﺒﻴﻖ ﻋﻤﻠﻴﺎ‪.‬‬

‫‪ .7.1‬ﺗﻜﺎﻟﻴﻒ ﺍﻹﺻﻼﺡ‬

‫ﻋﻠﻰ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺒﺎﺋﻲ ﺍﻟﺘﻜﻴﻒ ﻣﻊ ﺍﻟﺘﻄﻮﺭﺍﺕ ﻭﺍﻟﺘﻐﲑﺍﺕ ﺍﳌﺴﺘﻤﺮﺓ ﰲ ﳏﻴﻄﻪ‪ ،‬ﻣﻦ ﺧﻼﻝ ﺍﻟﻘﻴﺎﻡ ﺑﺈﺻﻼﺣﺎﺕ ﻣﻦ ﺷﺄ‪‬ﺎ ﺗﻌﺪﻳﻞ‬
‫ﳏﺘﻮﻯ ﻗﻮﺍﻋﺪﻩ ﰲ ﺑﻌﺾ ﺍﳊﺎﻻﺕ‪ ،‬ﻭﻟﻜﻦ ﻣﺎ ﳚﺐ ﻣﺮﺍﻋﺎﺗﻪ ﰲ ﻫﺬﺍ ﺍﻟﺼﺪﺩ ﻫﻮ ﺗﻜﻠﻔﺔ ﺍﻹﺻﻼﺡ ﺍﻟﱵ ﻳﻔﺘﺮﺽ ﺃﻥ ﺗﻜﻮﻥ ﺃﻗﻞ ﻣﻦ ﺍﻟﺮﺑﺢ‬
‫ﻣﺘﻮﻗﻊ ﺍﳊﺼﻮﻝ ﻋﻠﻴﻪ ﻣﻦ ﺟﺮﺍﺀ ﻋﻤﻠﻴﺔ ﺍﻹﺻﻼﺡ‪.‬‬

‫‪.2‬ﻋﻼﻗﺔ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺑﺎﻟﻨﻈﺎﻡ ﺍﳉﺒﺎﺋﻲ‬

‫ﻳﻌﻮﺩ ﺇﱃ ﺻﻨﺎﻉ ﺍﻟﻘﺮﺍﺭ ﰲ ﺃﻱ ﺑﻠﺪ ﲢﺪﻳﺪ ﻗﻮﺓ ﺍﻟﻌﻼﻗﺔ ﺍﻟﱵ ﺗﺮﺑﻂ ﺍﻟﻨﻈﺎﻣﲔ‪ ،‬ﻭﺑﺎﻟﺘﺼﻔﺢ ﻟﻄﺒﻴﻌﺔ ﻫﺬﻩ ﺍﻟﻌﻼﻗﺔ ﻋﻨﺪ ﺍﻟﻌﺪﻳﺪ ﻣﻦ‬
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‫ﺍﻟﺪﻭﻝ‪ ،‬ﳝﻜﻦ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺗﺼﻨﻴﻔﻬﺎ ﺿﻤﻦ ﺃﺭﺑﻊ ﻣﻘﺎﺭﺑﺎﺕ ﻭﻫﻲ‪:‬‬
‫‪ .1.2‬ﺍﳌﻘﺎﺭﺑﺔ ﺍﻷﻭﱃ‪ :‬ﺍﻟﻌﻼﻗﺔ ﻗﻮﻳﺔ ﻭﻣﺒﺎﺷﺮﺓ‬
‫ﳛﺪﺩ ﺍﻟﺮﺑﺢ ﺍﻟﻀﺮﻳﱯ ﰲ ﻫﺬﻩ ﺍﻟﺪﻭﻝ ﻣﺒﺎﺷﺮﺓ ﻣﻦ ﺍﻟﺮﺑﺢ ﺍﶈﺎﺳﱯ ﺩﻭﻥ ﺇﺟﺮﺍﺀ ﻋﻠﻴﻪ ﺃﻱ ﺗﻌﺪﻳﻼﺕ ﻭﻫﻲ ﻣﻘﺎﺭﺑﺔ ﻗﻠﻴﻠﺔ ﺍﻟﺘﻄﺒﻴﻖ ﲝﻜﻢ‬
‫ﲢﻔﻆ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﺎﻣﺔ ﻋﻠﻴﻪ ﻻﻋﺘﺒﺎﺭﺍﺕ ﻣﺘﻌﻠﻘﺔ ﲞﺼﻢ ﺍﻟﻐﺮﺍﻣﺎﺕ ﻭﺍﻟﻌﻘﻮﺑﺎﺕ ﺫﺍﺕ ﺍﻟﻄﺎﺑﻊ ﺍﳉﺒﺎﺋﻲ‪ ،‬ﻭﻣﻦ ﺃﻣﺜﻠﺔ ﻫﺬﻩ ﺍﻟﺪﻭﻝ ﺃﳌﺎﻧﻴﺎ‪.‬‬
 ‫‪ .2.2‬ﺍﳌﻘﺎﺭﺑﺔ ﺍﻟﺜﺎﻧﻴﺔ‪:‬ﺍﻟﻌﻼﻗﺔ ﻗﻮﻳﺔ ﻭﻏﲑ ﻣﺒﺎﺷﺮﺓ‬
‫ﺗﻔﺮﺽ ﻫﺬﻩ ﺍﳌﻘﺎﺭﺑﺔ ﺇﻋﺪﺍﺩ ﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﺴﻨﻮﻳﺔ ﻭﻓﻘﺎ ﻟﻠﻤﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺍﻟﺘﺰﺍﻣﺎﺕ ﺍﶈﺎﺳﺒﺔ ﺍﳉﺒﺎﺋﻴﺔ‪ ،‬ﻣﺎ ﻳﻌﲏ ﺑﺎﻟﻨﺘﻴﺠﺔ ﻋﺪﻡ ﺇﻣﻜﺎﻧﻴﺔ‬
‫ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﻘﻴﺎﻡ ﺑﺘﺴﺠﻴﻼﺕ ﳏﺎﺳﺒﻴﺔ ﻻ ﺗﺘﻮﺍﻓﻖ ﻣﻊ ﺍﶈﺎﺳﺒﺔ ﺍﳉﺒﺎﺋﻴﺔ‪ ،‬ﻭﻣﻦ ﺃﻣﺜﻠﺔ ﻫﺬﻩ ﺍﻟﺪﻭﻝ‪ ،‬ﺩﻭﻝ ﺍﻻﲢﺎﺩ ﺍﻟﺴﻮﻓﻴﺎﰐ ﺳﺎﺑﻘﺎ‪.‬‬
‫‪ .3.2‬ﺍﳌﻘﺎﺭﺑﺔ ﺍﻟﺜﺎﻟﺜﺔ‪ :‬ﺗﻀﻢ ﺍﻟﻨﻮﻉ ﺍﻷﻭﻝ ﻭﺍﻟﺜﺎﱐ ﺃﻱ ﻋﻼﻗﺔ ﻭﺳﻄﻴﺔ‬

‫ﳛﺪﺩ ﺍﻟﺮﺑﺢ ﺍﻟﻀﺮﻳﱯ ﻓﻴﻬﺎ ﺑﺎﻟﺮﺟﻮﻉ ﺇﱃ ﺍﻟﺮﺑﺢ ﺍﶈﺎﺳﱯ‪ ،‬ﺑﺎﺳﺘﺜﻨﺎﺀ ﻣﺎ ﱂ ﺗﻜﻦ ﻗﻮﺍﻋﺪ ﳏﺎﺳﺒﻴﺔ ﻣﻄﺒﻘﺔ‪ ،‬ﻭﻣﻦ ﺃﻣﺜﻠﺔ ﺫﻟﻚ) ﺍﳉﺰﺍﺋﺮ‪،‬‬
‫ﻓﺮﻧﺴﺎ‪ ،‬ﻟﻮﻛﺴﻤﺒﻮﺭﻍ‪.(... ،‬‬

‫‪ .4.1‬ﺍﳌﻘﺎﺭﺑﺔ ﺍﻟﺮﺍﺑﻌﺔ‪ :‬ﻻ ﻋﻼﻗﺔ ﺑﲔ ﺍﻟﻨﻈﺎﻣﲔ‬

‫ﺃﻱ ﻟﻴﺲ ﻫﻨﺎﻙ ﻋﻼﻗﺔ ﺑﲔ ﺍﻟﻨﻈﺎﻣﲔ‪ ،‬ﲝﻴﺚ ﻛﻞ ﻣﺎ ﻫﻮ ﻣﻄﺮﻭﺡ ﳏﺎﺳﺒﻴﺎ ﻣﻘﺒﻮﻝ ﺟﺒﺎﺋﻴﺎ‪ ،‬ﻭﻋﻠﻰ ﺍﳌﺆﺳﺴﺎﺕ ﻧﻈﺮﻳﺎ ﺗﻄﺒﻴﻖ ﺍﻟﻘﻮﺍﻋﺪ‬
‫ﺍﳉﺒﺎﺋﻴﺔ ﺩﻭﻥ ﺍﻟﺮﺟﻮﻉ ﺇﱃ ﺍﻟﻨﺘﺎﺋﺞ ﺍﶈﺎﺳﺒﻴﺔ‪ ،‬ﻫﺬﺍ ﺍﻟﻔﺼﻞ ﻧﻈﺮﻱ ﻷﻥ ﺍﻟﻮﺍﻗﻊ ﻳﻔﺮﺽ ﻋﻼﻗﺔ ﻭﻟﻮ ﻏﲑ ﻣﺒﺎﺷﺮﺓ ﻭﻧﺴﺒﻴﺔ‪ ،‬ﻭﻣﻦ ﺃﻣﺜﻠﺔ ﻫﺬﻩ‬
‫ﺍﻟﺪﻭﻝ ﻫﻮﻟﻨﺪﺍ‪.‬‬

‫ﺃﻣﺎ ﰲ ﻣﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺩﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ‪ ،‬ﻓﻬﻲ ﺗﺘﺒﻊ ﺗﻘﺮﻳﺒﺎ ﲨﻴﻊ ﺍﳌﻘﺎﺭﺑﺎﺕ ﺍﳌﻄﺮﻭﺣﺔ‪ .‬ﻣﺎ ﳝﻜﻨﻬﺎ ﻣﻦ ﻃﺮﺡ ﻭﺿﻌﻴﺎﺕ‬
‫ﺍﳚﺎﺑﻴﺔ ﺗﺴﻤﺢ ﺑﺄﻥ ﻳﺄﺧﺬ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺒﺎﺋﻲ ﳍﺎ ﳎﻤﻞ ﻣﻔﺎﻫﻴﻢ ﻭﺃﻫﺪﺍﻑ ﺍﶈﺎﺳﺒﺔ ﺍﳌﺎﻟﻴﺔ ﻛﻤﺎ ﻳﺘﺒﻨﺎﻫﺎ ﺃﻳﻀﺎ‪.‬‬

‫‪.3‬ﺣﺎﻻﺕ ﻋﺎﻣﺔ ﻋﻦ ﺍﶈﺎﺳﺒﺔ ﻭﺍﻟﻘﻮﺍﻋﺪ ﺍﳉﺒﺎﺋﻴﺔ‬

‫ﻫﻨﺎﻙ ﺑﻌﺾ ﺍﳊﺎﻻﺕ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﱵ ﳝﻜﻦ ﺃﻥ ﺗﻌﻄﻲ ﺭﺅﻳﺔ ﺃﻛﺜﺮ ﻭﺍﻗﻌﻴﺔ‪ ،‬ﻋﻦ ﻋﻼﻗﺔ ﺍﶈﺎﺳﺒﺔ ﺍﳌﺎﻟﻴﺔ ﺑﺎﻟﻘﻮﺍﻋﺪ ﺍﳉﺒﺎﺋﻴﺔ ﺩﻭﻟﻴﺎ‬
‫‪8‬‬
‫ﻭﻣﻨﻬﺎ‪:‬‬
‫‪ .1.3‬ﲡﻤﻴﻊ ﺣﺴﺎﺑﺎﺕ ﺍﻟﻔﺮﻭﻉ‬
‫ﻳﺘﻢ ﻣﻌﺎﺟﻠﺔ ﻫﺬﺍ ﺍﻟﻌﻨﺼﺮ ﺑﺎﻟﻌﻮﺩﺓ ﺇﱃ ﺍﻟﻘﺎﻋﺪﺓ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺍﳉﺒﺎﺋﻴﺔ ﻋﻠﻰ ﺍﻟﺴﻮﺍﺀ ﰲ ﻣﺎ ﻳﺘﻌﻠﻖ ﺑﺘﺠﻤﻴﻊ ﺣﺴﺎﺑﺎﺕ ﺍﻟﻔﺮﻭﻉ‪.‬‬
‫‪ .1.1.3‬ﺍﻟﻘﻮﺍﻋﺪ ﺍﶈﺎﺳﺒﻴﺔ‬
‫ﲡﻤﻊ ﻧﺘﺎﺋﺞ ﻓﺮﻉ ﻋﺎﳌﻲ ﻟﻮﺣﺪﺓ ﺍﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻋﻠﻰ ﺃﺳﺎﺱ ﻭﺍﺣﺪ ﻟﻠﻤﺒﺎﺩﺉ ﺍﶈﺎﺳﺒﻴﺔ‪ .‬ﻭﺫﻟﻚ ﺑﺎﻓﺘﺮﺍﺽ ﺃﻥ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﻭﺍﻟﻌﻼﻗﺎﺕ‬
‫ﺍﻟﺪﺍﺧﻠﻴﺔ ﺑﲔ ﺍﻟﻔﺮﻭﻉ ﻣﺘﺠﺎﻫﻠﺔ‪ ،‬ﻓﻬﻨﺎﻙ ﻗﻮﺍﻋﺪ ﺧﺎﺻﺔ ﺗﺴﻤﺢ ﺑﺘﺤﺪﻳﺪ ﻣﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﺍﻟﻮﺣﺪﺓ ﳚﺐ ﺃﻥ ﲡﻤﻊ ﺣﺴﺎﺑﺎ‪‬ﺎ ﻋﻠﻰ ﺃﺳﺎﺱ‬
‫ﻧﻈﺮﻳﺔ ﺍﳌﺮﺍﻗﺒﺔ‪ ،‬ﺃﻱ ﻣﺪﻯ ﺇﻣﻜﺎﻧﻴﺔ ﺍﳌﺆﺳﺴﺔ ﺍﻷﻡ ﳌﺮﺍﻗﺒﺔ ﻓﺮﻭﻋﻬﺎ‪ ،‬ﻭﺇﺫﺍ ﻛﺎﻥ ﻧﻌﻢ ﻓﻔﻲ ﺃﻱ ﺇﻃﺎﺭ؟ ﻫﻞ )ﺍﳌﺮﺍﻗﺒﺔ ﺍﻟﻜﻠﻴﺔ = ﺍﻟﺘﺠﻤﻴﻊ ﺍﻟﻜﻠﻲ‬
‫ﳊﺴﺎﺑﺎﺕ ﺍﻟﻔﺮﻭﻉ؛ﺃﻡ ﺍﻷﺛﺮ ﺍﻟﺒﺎﺭﺯ= ﻃﺮﻳﻘﺔ ﺍﻟﻮﺿﻊ ﺍﳌﺘﻜﺎﻓﺊ(‪ ،‬ﻣﺜﻼ ﺣﺎﻟﺔ ﻣﻌﺎﳉﺔ ﺍﻟﺴﻴﺎﺭﺍﺕ ﺍﳌﺴﺘﻌﻤﻠﺔ ﻟﻐﺮﺽ ﻭﺍﺣﺪ‪.‬‬

‫‪ .2.1.3‬ﺍﻟﻘﻮﺍﻋﺪ ﺍﳉﺒﺎﺋﻴﺔ‬

‫ﺑﺼﻔﺔ ﻋﺎﻣﺔ ﻓﺈﻥ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﻓﺮﻭﻉ ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻳﺘﻌﻠﻖ ﺑﺎﻟﻨﻈﺎﻡ ﺍﳌﺴﺘﻌﻤﻞ ﰲ ﻛﻞ ﺍﻟﺒﻠﺪ‪ .‬ﻓﻬﻨﺎﻙ ﺑﻠﺪﺍﻥ ﻗﻠﻴﻠﺔ ﻓﻘﻂ ﺗﺴﻤﺢ‬
‫ﲜﺒﺎﻳﺔ ﺍﻟﻔﺮﻉ ﻭﻓﻘﺎ ﻟﻠﻔﺮﻭﻉ ﺍﻷﺧﺮﻯ‪ ،‬ﻓﺒﻌﺾ ﺍﻟﺪﻭﻝ ﺗﺴﻤﺢ ﺑﺘﺠﻤﻴﻊ ﺍﳊﺴﺎﺑﺎﺕ ﻟﻠﻔﺮﻭﻉ ﺍﻟﻮﻃﻨﻴﺔ ﺣﱴ ﺗﻀﻤﻦ ﺣﺴﺎﺏ ﺍﻷﺭﺑﺎﺡ ﻋﻠﻰ‬
‫ﺃﺳﺎﺱ ﻭﺍﺣﺪ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ‪ ،‬ﻓﻬﻨﺎﻙ ﺍﺧﺘﻼﻑ ﻭﺍﺿﺢ ﰲ ﺍﳌﻘﺎﺭﺑﺘﲔ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺍﳉﺒﺎﺋﻴﺔ‪ ،‬ﺣﻴﺚ ﺇﻥ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳌﺎﻟﻴﺔ ﺳﺘﻜﻮﻥ ﺃﻛﻴﺪ ﳐﺘﻠﻔﺔ ﻋﻦ‬
‫ﺍﻟﺮﺑﺢ ﺍﻟﻀﺮﻳﱯ ﺍ‪‬ﻤﻊ‪.‬‬
 ‫‪ .2.3‬ﺍﳌﻠﻜﻴﺔ ﺍﻟﻔﻜﺮﻳﺔ ﻭﻓﺮﻕ ﺍﻻﻛﺘﺴﺎﺏ‬
‫ﻳﺘﻢ ﻣﻌﺎﳉﺔ ﻫﺬﺍ ﺍﻟﻌﻨﺼﺮ ﺑﺎﻟﻌﻮﺩﺓ ﻟﻠﻘﺎﻋﺪﺓ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﻌﺘﻤﺪﺓ ﰲ ﻫﺬﺍ ﺍ‪‬ﺎﻝ‪.‬‬
‫ﺍﻟﻘﻮﺍﻋﺪ ﺍﶈﺎﺳﺒﻴﺔ‬ ‫‪.1.2.3‬‬

‫ﺗﻌﱪ ﺍﳌﻠﻜﻴﺔ ﺍﻟﻔﻜﺮﻳﺔ ﺍﳌﻜﺘﺴﺒﺔ ﻋﻦ ﺍﻷﺻﻮﻝ ﻏﲑ ﺍﻟﻨﻘﺪﻳﺔ ﻭﻏﲑ ﺍﳌﺎﺩﻳﺔ ﻛﺎﻟﻌﻼﻣﺔ‪ ،‬ﺍﻟﺸﻬﺎﺩﺓ‪ ،‬ﺍﳌﻌﺮﻓﺔ‪...‬ﺇﱁ‪ ،‬ﻭﺍﻟﱵ ﲢﺘﻔﻆ ﺑﻘﻴﻤﺘﻬﺎ‬
‫ﳌﺪﺓ ﻃﻮﻳﻠﺔ‪ ،‬ﳚﺐ ﺃﻥ ﺗﺮﲰﻞ ﻋﻨﺪﻣﺎ ﺗﺘﻮﻓﺮ ﺷﺮﻭﻁ ﻣﻌﻴﻨﺔ ) ﻛﺘﻮﻗﻊ ﻣﻨﺎﻓﻊ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻣﺴﺘﻘﺒﻠﻴﺔ ﻧﺎﲡﺔ ﻋﻦ ﺍﺳﺘﻌﻤﺎﻝ ﺍﻷﺻﻞ(‪ .‬ﺍﻷﺻﻮﻝ‬
‫ﺍﳌﻌﻨﻮﻳﺔ ﺍﳌﻨﺘﺠﺔ ﺩﺍﺧﻠﻴﺎ ﳝﻜﻦ ﺃﻥ ﺗﺪﺧﻞ ﰲ ﻫﺬﺍ ﺍﻹﻃﺎﺭ ﺃﻳﻀﺎ‪ ،‬ﺣﻴﺚ ‪‬ﺘﻠﻚ ﻫﺬﻩ ﺍﻷﺧﲑﺓ ﻋﻠﻰ ﻋﺪﺓ ﺳﻨﻮﺍﺕ‪.‬‬

‫ﻓﺮﻕ ﺍﻻﻛﺘﺴﺎﺏ ﻭﺍﻟﺬﻱ ﻳﻌﱪ ﻋﻦ ﺍﻟﻔﺮﻕ ﰲ ﺍﻟﻘﻴﻤﺔ ﺍﳍﺎﻣﺸﻴﺔ ﺑﲔ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺴﻮﻗﻴﺔ ﺍﻟﺼﺎﻓﻴﺔ ﻟﻸﺻﻞ ﺍﶈﺪﺩ ﻭﺗﻜﻠﻔﺔ ﺍﻛﺘﺴﺎﺑﻪ‪ ،‬ﻭﻳﻌﺎﰿ‬
‫ﺑﻨﻔﺲ ﺍﻟﻄﺮﻳﻘﺔ ﺍﶈﺎﺳﺒﻴﺔ ﳌﻌﺎﳉﺔ ﺍﳌﻠﻜﻴﺔ ﺍﻟﻔﻜﺮﻳﺔ‪ ،‬ﻛﻤﺎ ﳚﺐ ﺃﻥ ﳜﻀﻊ ﻻﺧﺘﺒﺎﺭﺍﺕ ﻧﻘﺼﺎﻥ ﺍﻟﻘﻴﻤﺔ ﺳﻨﻮﻳﺎ‪.‬‬

‫ﺍﻟﻘﻮﺍﻋﺪ ﺍﳉﺒﺎﺋﻴﺔ‬ ‫‪.2.2.3‬‬

‫ﲣﺘﻠﻒ ﺍﳌﻌﺎﳉﺔ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﻫﺬﺍ ﺍ‪‬ﺎﻝ ﻣﻦ ﺑﻠﺪ ﻷﺧﺮ‪ ،‬ﰲ ﺃﻏﻠﺐ ﺍﻟﺪﻭﻝ ﳜﻀﻊ ﺍﻫﺘﻼﻙ ﻫﺬﻩ ﺍﻟﻌﻨﺎﺻﺮ ﻟﻠﻘﻮﺍﻧﲔ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳋﺎﺻﺔ‬
‫ﺑﻜﻞ ﺑﻠﺪ ) ﻛﺎﳉﺰﺍﺋﺮ ﲢﺪﺩ ﻣﺪﺓ ﺍﻫﺘﻼﻙ ﺍﻷﺻﻮﻝ ﺍﳌﻌﻨﻮﻳﺔ ﺏ ‪ 20‬ﺳﻨﺔ ﻋﻜﺲ ﺍﳌﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ ﺍﻟﱵ ﺗﺘﺮﻛﻬﺎ ﻣﻔﺘﻮﺣﺔ‪ ،(9‬ﻭﻫﻨﺎﻙ ﺑﻌﺾ‬
‫ﺍﻟﺪﻭﻝ ﲤﻨﻊ ﻃﺮﺡ ﺣﻘﻮﻕ ﺍﳌﻠﻜﻴﺔ ﺍﻟﻔﻜﺮﻳﺔ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﻣﺎ ﻳﻌﲏ ﺃﻧﻪ ﻻ ﺗﺴﻤﺢ ﺃﺻﻼ ﺑﺎﻫﺘﻼﻙ ﺍﻷﺻﻮﻝ ﺍﳌﻌﻨﻮﻳﺔ‪ ،‬ﻏﺎﻟﺒﺎ ﻣﺎ ﺗﻜﻮﻥ ﺍﳌﻌﺎﳉﺔ‬
‫ﺍﳉﺒﺎﺋﻴﺔ ﻟﻸﺻﻮﻝ ﺍﳌﻌﻨﻮﻳﺔ ﳐﺘﻠﻔﺔ‪ ،‬ﻓﻌﻤﻼ ﲟﺒﺪﺃ ﺍﳊﻴﻄﺔ ﻭﺍﳊﺬﺭ‪ ،‬ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻷﺻﻮﻝ ﺍﳌﻌﻨﻮﻳﺔ ﺍﳌﻨﺘﺠﺔ ﺩﺍﺧﻠﻴﺎ ﻻ ﳝﻜﻦ ﰲ ﺍﻟﻌﻤﻮﻡ‬
‫ﺭﲰﻠﺘﻬﺎ ﻛﻤﺎ ﻻ ﳝﻜﻦ ﺧﺼﻤﻬﺎ ﺟﺒﺎﺋﻴﺎ‪ ،‬ﻓﻔﺮﻕ ﺍﻻﻛﺘﺴﺎﺏ ﺍﻟﻨﺎﺗﺞ ﻋﻦ ﺍﻛﺘﺴﺎﺏ ﻣﻦ ﻃﺮﻑ ﺷﺮﻛﺔ ﺃﺧﺮﻯ ﻻ ﳝﻜﻦ ﻋﻠﻰ ﺍﻹﻃﻼﻕ‬
‫ﺧﺼﻤﻪ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﰲ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﻭﻝ‪.‬‬

‫ﻭﻋﻠﻴﻪ‪ ،‬ﻓﺈﻥ ﻫﺬﺍ ﺍﻟﻌﻨﺼﺮ ﻳﻌﺘﱪ ﺟﺪ ﻣﻬﻢ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺸﺮﻛﺎﺕ ﺍﳌﺘﻌﺪﺩﺓ ﺍﳉﻨﺴﻴﺎﺕ‪ ،‬ﻷ‪‬ﺎ ﻛﺜﲑﺍ ﻣﺎ ﺗﻈﻬﺮ ﰲ ﺣﺴﺎﺑﺎ‪‬ﺎ ﻭﺑﺈﻣﻜﺎ‪‬ﺎ‬
‫ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﻧﺘﻴﺠﺘﻬﺎ ﺍﳌﺎﻟﻴﺔ ﻣﺎ ﻳﺆﺩﻱ ﺇﱃ ﺍﺧﺘﻼﻓﺎﺕ ﰲ ﺣﺴﺎﺏ ﺍﻟﻀﺮﻳﺒﺔ‪.‬‬

‫‪ .3.3‬ﻣﻌﺎﳉﺔ ﺍﻷﺻﻮﻝ ﺍﳌﺎﺩﻳﺔ ﻭﺍﳌﻌﻨﻮﻳﺔ‬

‫ﺗﻌﺎﰿ ﺍﻷﺻﻮﻝ ﺍﳌﺎﺩﻳﺔ ﻭﺍﳌﻌﻨﻮﻳﺔ ﻭﻓﻘﺎ ﻟﻠﻘﺎﻋﺪﺗﲔ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺍﳉﺒﺎﺋﻴﺔ‪ ،‬ﻋﻠﻰ ﺍﻟﻨﺤﻮ ﺍﻷﰐ‪:‬‬

‫ﺍﻟﻘﻮﺍﻋﺪ ﺍﶈﺎﺳﺒﻴﺔ‬ ‫‪.1.3.3‬‬

‫ﺗﻘﻴﻴﻢ ﻭﻣﻌﺎﳉﺔ ﻋﻨﺎﺻﺮ ﺍﻷﺻﻮﻝ ﺍﳌﺎﺩﻳﺔ ﻭﺍﳌﺎﻟﻴﺔ ﺗﻄﻮﺭﺕ ﻛﺜﲑﺍ‪ ،‬ﺑﺴﺒﺐ ﺗﻮﻓﺮ ﻃﺮﻕ ﺗﺼﻨﻴﻒ ﺟﺪﻳﺪﺓ‪ ،‬ﻭﺑﺼﻔﺔ ﻋﺎﻣﺔ ﻓﺈﻥ ﻣﺒﺪﺃ‬
‫ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ ﻳﻌﺘﱪ ﺃﺳﺎﺳﻲ ﰲ ﻫﺬﻩ ﺍﻟﺘﺴﺠﻴﻼﺕ ﻛﻘﺎﻋﺪﺓ ﺃﻭﱃ ﻟﻠﺘﺴﺠﻴﻞ‪ ،‬ﻭﺑﻌﺪﻫﺎ ﳝﻜﻦ ﺍﻟﺘﻮﺟﻪ ﳓﻮ ﺍﺳﺘﻌﻤﺎﻝ ﻣﺒﺪﺃ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ‬
‫ﻟﺒﻌﺾ ﺍﻷﺻﻮﻝ‪ ،‬ﻭﻟﻜﻦ ﻣﻦ ﺃﻫﻢ ﳑﻴﺰﺍﺕ ﻫﺬﺍ ﺍﳌﺒﺪﺃ ﻋﺪﻡ ﺍﺣﺘﺮﺍﻣﻪ ﳌﺒﺪﺃ ﺍﻟﺘﺤﻘﻴﻖ)‪.(principe de réalisation‬‬

‫‪ .2.3.3‬ﺍﻟﻘﻮﺍﻋﺪ ﺍﳉﺒﺎﺋﻴﺔ‬

‫ﲣﺘﻠﻒ ﻃﺮﻕ ﺍﻟﺘﻘﻴﻴﻢ ﻭﺍﻻﻫﺘﻼﻙ ﺟﺒﺎﺋﻴﺎ ﻣﻦ ﺩﻭﻟﺔ ﻷﺧﺮﻯ‪ ،‬ﻓﻐﺎﻟﺒﺎ ﻣﺎ ﻳﻜﻮﻥ ﺍﻟﺘﻘﻴﻴﻢ ﳍﺬﻩ ﺍﻷﺻﻮﻝ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﳜﻴﺔ‪،‬‬
‫ﺃﻣﺎ ﺇﻋﺎﺩﺓ ﺍﻟﺘﻘﻴﻴﻢ ﻓﻬﻲ ﳑﻜﻨﺔ ﻭﻣﺴﻤﻮﺡ ‪‬ﺎ ﻓﻘﻂ ﻟﺒﻌﺾ ﺍﻷﺻﻮﻝ‪ .‬ﻓﻔﺎﺋﺾ ﺍﻟﻘﻴﻤﺔ ﺗﻔﺮﺽ ﻋﻠﻴﻪ ﺍﻟﻀﺮﻳﺒﺔ ﻓﻘﻂ ﻋﻨﺪﻣﺎ ﻳﺘﺤﻘﻖ ﻓﻌﻼ‪ ،‬ﺃﻱ‬
‫ﺍﻟﻘﺎﻋﺪﺓ ﺍﳉﺒﺎﺋﻴﺔ ﺗﺄﺧﺬ ﲟﺒﺪﺃ ﺍﻟﺘﺤﻘﻖ ﻭﻫﻮ ﺍﳊﺎﻝ ﻛﺬﻟﻚ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺆﻭﻧﺎﺕ ﺣﱴ ﺗﺆﺧﺬ ﺑﻌﲔ ﺍﻻﻋﺘﺒﺎﺭ ﺟﺒﺎﺋﻴﺎ‪.‬‬
 ‫ﻭ‪‬ﺬﺍ‪ ،‬ﻓﺈﻥ ﺍﻟﻘﺎﻋﺪﺓ ﺍﶈﺎﺳﺒﻴﺔ ﺗﻌﻤﻞ ﻋﻠﻰ ﺇﻋﻄﺎﺀ ﺍﻟﺼﻮﺭﺓ ﺍﻟﺼﺎﺩﻗﺔ ﺑﺎﻧﺘﻬﺎﺟﻬﺎ ﳌﺒﺪﺃ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ ﻋﻠﻰ ﻋﻜﺲ ﺍﻟﻘﺎﻋﺪﺓ ﺍﳉﺒﺎﺋﻴﺔ‪.‬‬

‫‪.4‬ﻋﻼﻗﺔ ﺍﶈﺎﺳﺒﺔ ﺑﺎﳉﺒﺎﻳﺔ ﰲ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺰﺍﺋﺮﻱ‬

‫ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﻣﺎ ﺳﺒﻖ ﺫﻛﺮﻩ ﳝﻜﻦ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺃﻥ ﻃﺒﻴﻌﺔ ﺍﻟﻌﻼﻗﺔ ﺍﻟﱵ ﺗﺮﺑﻂ ﺍﶈﺎﺳﺒﺔ ﺑﺎﳉﺒﺎﻳﺔ ﻫﻲ ﻗﺎﻧﻮﻧﻴﺔ ﲝﺘﺔ‪ .‬ﻣﺎ ﳚﻌﻠﻬﺎ‬
‫ﺧﺎﺻﺔ ﺑﻜﻞ ﺑﻠﺪ‪ ،‬ﻭﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ ﺳﻴﺘﻢ ﺍﻟﺮﺟﻮﻉ ﺇﱃ ﻗﻮﺍﻋﺪ ﻭﻗﻮﺍﻧﲔ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺰﺍﺋﺮﻱ ﺳﺎﺑﻘﺎ‪ ،‬ﺃﻱ ﻋﻠﻰ ﺣﺴﺐ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ‬
‫ﺍﳊﺎﱄ‪ ،‬ﻭﺍﻟﻘﻮﺍﻋﺪ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‪ .‬ﻟﺘﻮﺿﻴﺢ ﺍﻟﻌﻼﻗﺔ ﺍﻟﱵ ﺗﺮﺑﻂ ﺍﶈﺎﺳﺒﺔ ﺑﺎﳉﺒﺎﻳﺔ ‪ ،‬ﻭﺗﺘﺨﻠﺺ ﻋﻠﻰ ﻭﺟﻪ ﺍﻟﻌﻤﻮﻡ ﻫﺬﻩ ﺍﻟﻌﻼﻗﺔ ﰲ ﺁﻟﻴﺔ‬
‫ﺣﺴﺎﺏ ﺍﻟﻨﺘﻴﺠﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻟﻼﻧﺘﻘﺎﻝ‪10‬ﺇﱃ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ‪ .‬ﻟﻔﻬﻢ ﺃﻛﺜﺮ ﺍﻻﺧﺘﻼﻑ ﺍﳌﻮﺟﻮﺩ ﺑﲔ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳌﻌﺮﻭﺿﺔ ﰲ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ‬
‫ﻭﺍﻟﺮﺑﺢ ﺧﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ‪.‬‬

‫‪ .1.4‬ﺗﻌﺮﻳﻒ ﺍﻟﻨﺘﻴﺠﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺣﺴﺐ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ‬

‫ﺗﻘﺪﻡ ﺍﻟﻨﺘﻴﺠﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺣﺴﺐ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﻋﻠﻰ ﺍﻟﻨﺤﻮ ﺍﻵﰐ‪:‬‬

‫ﺇﻳﺮﺍﺩﺍﺕ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ) ﺑﻌﺪ ﺳﺤﺐ ﺃﻣﻮﺍﻝ ﺍﳌﺴﺘﻐﻞ(‪ -.‬ﻧﻔﻘﺎﺕ ﻋﻠﻰ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻟﻨﺸﺎﻁ ‪ -/+‬ﺗﻐﲑﺍﺕ ﺍﻟﺪﻳﻮﻥ ﻭ ﻗﺮﻭﺽ ﺍﻻﺳﺘﻐﻼﻝ‬
‫ﺍﳉﺎﺭﻳﺔ‪ -/+‬ﺗﻐﲑﺍﺕ ﺑﲔ ﳐﺰﻭﻥ ﺍﻓﺘﺘﺎﺡ ﺍﻟﺪﻭﺭﺓ ﻭ ﳐﺰﻭﻥ ﻋﻨﺪ ﺇﻏﻼﻕ ﺍﻟﺪﻭﺭﺓ‪ -/+.‬ﺍﻟﺘﺼﺤﻴﺤﺎﺕ ﺍﳋﺎﺻﺔ ﺑﺎﻷﺻﻮﻝ ﺍﻟﺜﺎﺑﺘﺔ ‪-/+‬‬
‫‪11‬‬
‫ﺍﻟﺘﺼﺤﻴﺤﺎﺕ ﺍﳋﺎﺻﺔ ﺑﺎﻟﻘﺮﻭﺽ =ﻧﺘﻴﺠﺔ ﺍﻟﺪﻭﺭﺓ‪.‬‬

‫‪.2.4‬ﺗﻌﺮﻳﻒ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ‬

‫ﱂ ﻳﺸﲑ ﺍﳌﺸﺮﻉ ﺻﺮﺍﺣﺔ ﺇﱄ ﺗﻌﺮﻳﻒ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻭﻟﻜﻦ ﺣﺴﺐ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﳝﻜﻦ ﺍﺳﺘﻨﺘﺎﺝ ﺗﻌﺮﻳﻔﲔ ﻟﻠﻨﺘﻴﺠﺔ‬
‫ﺍﳉﺒﺎﺋﻴﺔ ﺍﻷﻭﻝ ﻣﺘﻌﻠﻖ ﺑﺎﻟﻮﺿﻌﻴﺔ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻟﱵ ﺗﺮﺗﺒﻂ ﻣﺒﺎﺷﺮﺓ ﺑﺎﳌﻴﺰﺍﻧﻴﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺍﳋﺎﺻﺔ ﺑﺎﻟﻨﺴﺒﺔ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻟﺜﺎﱐ ﻣﺘﻌﻠﻖ ﲝﺴﺎﺑﺎﺕ ﺍﻟﺘﺴﻴﲑ‬
‫ﻭﺍﻻﺳﺘﻐﻼﻝ ‪.‬‬

‫‪ .1.2.4‬ﺗﻌﺮﻳﻒ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻣﻦ ﺣﻴﺚ ﺣﺴﺎﺑﺎﺕ ﺍﳌﻴﺰﺍﻧﻴﺔ‬

‫ﺗﻨﺺ ﺍﳌﺎﺩﺓ ‪ 140‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﺍﻟﻔﻘﺮﺓ ﺭﻗﻢ ‪ 2‬ﻋﻠﻰ ﺃﻥ " ﺗﺸﻜﻴﻞ ﺍﻟﺮﺑﺢ ﺍﻟﺼﺎﰲ ﻣﻦ ﺍﻟﻔﺮﻕ ﰲ ﻗﻴﻢ ﺍﻷﺻﻮﻝ‬
‫ﺍﻟﺼﺎﻓﻴﺔ ﻟﺪﻯ ﺍﺧﺘﺘﺎﻡ ﻭﺍﻓﺘﺘﺎﺡ ﺍﻟﺪﻭﺭﺓ ﺍﻟﱵ ﳚﺐ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﺘﺎﺋﺞ ﺍﶈﻘﻖ ﻓﻴﻬﺎ ﻛﻘﺎﻋﺪﺓ ﺿﺮﻳﺒﻴﺔ ﻭﺗﻀﺎﻑ ﳍﺎ ﺍﻻﻗﺘﻄﺎﻋﺎﺕ ﺍﻟﱵ ﻳﻘﻮﻡ ‪‬ﺎ‬
‫ﺻﺎﺣﺐ ﺍﻻﺳﺘﻐﻼﻝ ﺃﻭ ﺍﻟﺸﺮﻛﺎﺀ ﺧﻼﻝ ﺍﻟﺪﻭﺭﺓ ﻭﻳﻘﺼﺪ ﺑﺎﻷﺻﻮﻝ ﺍﻟﺼﺎﻓﻴﺔ‪ ،‬ﺍﻟﻔﺎﺋﺾ ﰲ ﻗﻴﻢ ﺍﻷﺻﻮﻝ ﻣﻦ ﺑﲔ ﲨﻠﺔ ﺍﳋﺼﻮﻡ ﺍﳌﺘﻜﻮﻧﺔ‬
‫ﻣﻦ ﺍﻟﻐﲑ ﻭﺍﻻﺳﺘﻬﻼﻛﺎﺕ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻷﺭﺻﺪﺓ ﺍﳌﺘﺒﻘﻴﺔ" ﺃﻱ ﺃﻥ ‪:‬‬

‫النتيجة الجبائية = قيم األصول في بداية السنة – قيم األصول في نھاية السنة‬

‫ﻓﺎﳌﻘﺼﻮﺩ ﺑﺎﻷﺻﻮﻝ ﺍﻟﺼﺎﻓﻴﺔ =ﺍﻷﺻﻮﻝ – ﺍﻻﻫﺘﻼﻛﺎﺕ‪ -‬ﺍﳌﺆﻭﻧﺎﺕ‬

 ‫‪.2.2.4‬ﺗﻌﺮﻳﻒ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻣﻦ ﺧﻼﻝ ﺣﺴﺎﺑﺎﺕ ﺟﺪﻭﻝ ﺣﺴﺎﺑﺎﺕ ﺍﻻﺳﺘﻐﻼﻝ‬

‫ﺗﻨﻬﻰ ﺍﳌﺎﺩﺓ ‪ 140‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﺍﻟﻔﻘﺮﺓ ﺭﻗﻢ ‪1‬ﻣﻊ ﻣﺮﺍﻋﺎﺓ ﺍﳌﺎﺩﺗﲔ ‪ 172‬ﻭ‪ 173‬ﻋﻠﻰ ﺍﻧﻪ "ﺍﻟﺮﺑﺢ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ‬
‫ﻫﻮ ﺍﻟﺮﺑﺢ ﺍﻟﺼﺎﰲ ﺍﶈﺪﺩ ﺣﺴﺐ ﻧﺘﻴﺠﺔ ﳐﺘﻠﻒ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻣﻦ ﺃﻱ ﻃﺒﻴﻌﺔ ﻛﺎﻧﺖ ﻭ ﺍﻟﱵ ﺗﻨﺠﺰﻫﺎ ﻭﺣﺪﺓ ﺃﻭ ﻣﺴﺘﺜﻤﺮﺓ‪ ،....،‬ﲟﺎ ﰲ ﺫﻟﻚ‬
‫ﻋﻠﻰ ﺍﳋﺼﻮﺹ ﺍﻟﺘﻨﺎﺯﻻﺕ ﻋﻦ ﻋﻨﺼﺮ ﻣﻦ ﻋﻨﺎﺻﺮ ﺍﻷﺻﻮﻝ ﺃﺛﻨﺎﺀ ﺍﻻﺳﺘﻐﻼﻝ ﺃﻭ ﰲ ‪‬ﺎﻳﺘﻪ "‪.‬‬

‫ﻛﻤﺎ ﺣﺪﺩ ﺍﳌﺸﺮﻉ ﺍﳉﺒﺎﺋﻲ ﺍﻷﺳﺎﺱ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ "ﺍﻟﺮﺑﺢ ﺍﻟﺼﺎﰲ ﺍﻟﻨﺎﺗﺞ ﺑﲔ ‪:‬ﺍﻟﻨﺘﺎﺋﺞ ﺍﶈﻘﻘﺔ ﻣﻦ ﻃﺮﻑ ﺍﳌﺆﺳﺴﺔ‪-‬ﺍﻷﻋﺒﺎﺀ‬
‫ﺍﶈﺘﻤﻠﺔ ﰲ ﺇﻃﺎﺭ ﳑﺎﺭﺳﺔ ﺍﻟﻨﺸﺎﻁ )ﺗﻜﺎﻟﻴﻒ ﻋﺎﻣﺔ‪ ،‬ﺗﻜﺎﻟﻴﻒ ﻣﺎﻟﻴﺔ‪ ،‬ﺇﻫﺘﻼﻛﺎﺕ‪ ،‬ﻣﺆﻭﻧﺎﺕ‪ ،‬ﺿﺮﺍﺋﺐ ﻭﺭﺳﻮﻡ‪"(....،‬‬

‫ﳑﺎ ﺳﺒﻖ ﳝﻜﻦ ﺍﺳﺘﻨﺘﺎﺝ ﺃﻥ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻫﻲ ﺍﻟﻨﺘﻴﺠﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻭﻟﻜﻦ ﺑﻌﺪ ﺇﺟﺮﺍﺀ ﺑﻌﺾ ﺍﻟﺘﻌﺪﻳﻼﺕ ﺍﻟﻼﺯﻣﺔ ﺍﻟﱵ ﻧﺺ ﻋﻠﻴﻬﺎ‬
‫ﺍﳌﺸﺮﻉ ﰲ ﺍﻟﻘﻮﺍﻧﲔ ﺳﺎﺭﻳﺔ ﺍﳌﻔﻌﻮﻝ‪.‬‬
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‫‪.3.2.4‬ﲢﺪﻳﺪ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ‬

‫ﻳﻠﺰﻡ ﺍﻟﻘﺎﻧﻮﻥ ﻛﻞ ﺍﳌﺆﺳﺴﺎﺕ ﻣﺴﻚ ﺍﻟﺪﻓﺎﺗﺮ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺗﺴﺠﻴﻞ ﳐﺘﻠﻒ ﺍﻟﻌﻤﻠﻴﺎﺕ ﻭﺍﻟﺘﺤﻮﻳﻼﺕ ﺍﻟﱵ ﺗﻘﻮﻡ ‪‬ﺎ ﺃﻭ ﺗﻄﺮﺃ ﻋﻠﻴﻬﺎ‬
‫ﻭﺫﻟﻚ ﺣﱴ ﺗﺘﻤﻜﻦ ﺍﻹﺩﺍﺭﺓ ﺍﳉﺒﺎﺋﻴﺔ ﻣﻦ ﲢﺼﻴﻞ ﺍﳉﺒﺎﻳﺔ ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻴﻬﺎ ﻣﻊ ﺍﻟﻌﻠﻢ ﺃﻥ ﺍﳌﺆﺳﺴﺔ ﺗﻌﻤﻞ ﻛﻞ ﻣﺎ ﰲ ﻭﺳﻌﻬﺎ ﻣﻦ ﺃﺟﻞ‬
‫ﲣﻔﻴﺾ ﺍﻟﺮﺑﺢ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ ﺑﺎﻟﻄﺮﻕ ﺍﻟﺸﺮﻋﻴﺔ ﻭﻏﲑ ﺍﻟﺸﺮﻋﻴﺔ‪ .‬ﻭﻋﻠﻴﻪ‪ ،‬ﻓﺈﻥ ﺍﳍﺪﻑ ﺍﻟﺮﺋﻴﺴﻲ ﻣﻦ ﺣﺴﺎﺏ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻫﻮ ﺗﻌﺪﻳﻞ‬
‫ﺍﻟﻨﺘﻴﺠﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻭﻓﻖ ﻣﺎ ﻳﻨﺺ ﻋﻠﻴﻪ ﺍﻟﻘﺎﻧﻮﻥ ﺣﱴ ﺗﺘﻮﺍﻓﻖ ﻣﻊ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ ‪.‬‬

‫ﻭﳍﺬﺍ ﻳﻔﺮﺽ ﻋﻠﻰ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳋﺎﺿﻌﺔ ﻟﻠﻀﺮﻳﺒﺔ ﺍﻟﻘﻴﺎﻡ ﺑﺎﻟﺘﺼﺮﻳﺢ ﺑﺄﺭﺑﺎﺣﻬﺎ ﺳﻨﻮﻳﺎ ﻟﺪﻯ ﻣﻔﺘﺸﻴﻪ ﺍﻟﻀﺮﺍﺋﺐ ﰲ ﻣﻜﺎﻥ ﺗﻮﺍﺟﺪ‬
‫ﻧﺸﺎﻃﻬﺎ‪ ،‬ﻭﺫﻟﻚ ﻗﺒﻞ ﺷﻬﺮ ﺃﻓﺮﻳﻞ ﻣﻦ ﺍﻟﺴﻨﺔ ﺍﳌﻮﺍﻟﻴﺔ‪ ،‬ﻭﺍﻟﱵ ﻳﺘﻢ ﻣﻦ ﺧﻼﳍﺎ ﻣﻌﺮﻓﺔ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺫﻟﻚ ﻭﻓﻖ ﺍﻟﻌﻼﻗﺔ ﺍﻵﺗﻴﺔ‪:‬‬

‫النتيجة الجبائية = النتيجة المحاسبية ‪ +‬األعباء المدمجة – التخفيضات – العجز المالي السابق‬

‫ﺑﻌﺪ ﲢﺪﻳﺪ ﺍﻟﻨﺘﻴﺠﺔ ﺍﶈﺎﺳﺒﻴﺔ‪ ،‬ﺗﻠﺰﻡ ﺍﳌﺆﺳﺴﺔ ﺑﺎﻟﺘﺼﺮﻳﺢ ﻟﺪﻯ ﺍﻹﺩﺍﺭﺓ ﺍﳉﺒﺎﺋﻴﺔ ﺍﻟﱵ ﺗﻘﻮﻡ ﺑﺈﻋﺎﺩﺓ ﺍﻟﻨﻈﺮ ﻓﻴﻬﺎ ﻗﺒﻞ ﻓﺮﺽ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻴﻬﺎ‬
‫ﰲ ﺣﺎﻟﺔ ﲢﻘﻴﻖ ﺍﻟﺮﺑﺢ‪ ،‬ﺣﻴﺚ ﺇﻥ ﻫﻨﺎﻙ ﺃﻋﺒﺎﺀ ﳚﺐ ﺧﺼﻤﻬﺎ ﺇﺫﺍ ﺗﻮﻓﺮﺕ ﻋﻠﻰ ﺷﺮﻭﻁ ﺍﳋﺼﻢ ﻭﺃﺧﺮﻯ ﳚﺐ ﺇﻋﺎﺩﺓ ﺇﺩﻣﺎﺟﻬﺎ ﻟﻌﺪﻡ‬
‫ﺍﺳﺘﺠﺎﺑﺘﻬﺎ ﻟﺘﻠﻚ ﺍﻟﺸﺮﻭﻁ‪ ،‬ﻟﻠﻮﺻﻮﻝ ﺇﱄ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺍﻟﱵ ﻋﻠﻰ ﺃﺳﺎﺳﻬﺎ ﻳﺘﻢ ﲢﺪﻳﺪ ﻗﻴﻤﺔ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﺴﺘﺤﻘﺔ ﻋﻠﻰ ﺍﳌﺆﺳﺴﺔ ﺣﺴﺐ‬
‫ﺍﻟﺘﺸﺮﻳﻊ ﺍﳉﺒﺎﺋﻲ ﺍﳉﺰﺍﺋﺮﻱ‪.‬‬

‫‪ .3.4‬ﻋﻼﻗﺔ ﺍﻟﻀﺮﻳﺒﺔ ﺑﺎﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‬

‫ﻳﺘﻢ ﲢﺪﻳﺪ ﺍﻟﺮﺑﺢ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ ﺍﻧﻄﻼﻗﺎ ﻣﻦ ﻣﻌﺎﳉﺔ ﺍﻟﻨﺘﻴﺠﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﶈﺼﻞ ﻋﻠﻴﻬﺎ ﰲ ‪‬ﺎﻳﺔ ﺍﻟﻨﺸﺎﻁ ﻭﻓﻘﺎ ﻟﻠﺘﺴﺠﻴﻼﺕ‬
‫ﺍﶈﺎﺳﺒﻴﺔ ﺍﳌﺸﺎﺭ ﺇﻟﻴﻬﺎ ﺧﻼﻝ ﻓﺘﺮﺓ ﺍﺳﺘﻐﻼﻝ ﺍﳌﺆﺳﺴﺔ ﻭﺍﻟﱵ ﻋﺎﺩﺓ ﻣﺎ ﺗﻘﺪﺭ ﺑﺎﻟﺴﻨﺔ‪ ،13‬ﻭﻟﻜﻦ ﻭﻓﻖ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺪﻳﺪ‪ ،‬ﻓﺒﺈﻣﻜﺎﻥ ﺍﳌﺆﺳﺴﺎﺕ‬
‫ﲢﺪﻳﺪ ﺍﻟﻨﺘﻴﺠﺔ ﻭﻓﻖ ﻟﻠﻔﺘﺮﺓ ﺍﻟﱵ ﺗﺮﺍﻫﺎ ﻣﻌﱪﺓ‪ .‬ﺣﻴﺚ ﻳﺘﻢ ﺇﻋﺎﺩﺓ ﺍﳌﻌﺎﳉﺔ ﳍﺬﻩ ﺍﻟﻨﺘﻴﺠﺔ ﻭﻓﻘﺎ ﻟﻠﻘﻮﺍﻋﺪ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﺍﻟﻘﺎﻧﻮﻥ‬
‫ﺍﳉﺒﺎﺋﻲ ﺍﳉﺰﺍﺋﺮﻱ ﻟﺘﺤﺪﻳﺪ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺑﺎﻟﺘﺎﱄ ﲢﺪﻳﺪ ﺍﻟﺮﺑﺢ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ‪ .‬ﻭﺗﻮﺟﺪ ﲨﻠﺔ ﻣﻦ ﺍﳌﻮﺍﺩ ﺍﳌﺘﻀﻤﻨﺔ ﰲ ﺍﻟﻘﺎﻧﻮﻥ‬
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‫ﺍﳉﺒﺎﺋﻲ ﺍﳉﺰﺍﺋﺮﻱ ﺗﺘﻌﻠﻖ ﺑﺮﺑﻂ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ ﺑﺎﺣﺘﺴﺎﺏ ﺍﻟﻀﺮﻳﺒﺔ‪.‬‬
‫ﻭﻣﻦ ﲨﻠﺔ ﺍﻟﺘﻄﺒﻴﻘﺎﺕ ﻭﺍﻟﻘﻮﺍﻋﺪ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﱵ ﻳﻌﺘﻤﺪ ﻋﻠﻴﻬﺎ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺒﺎﺋﻲ ﰲ ﲢﺪﻳﺪ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﻣﺎ ﺗﻌﻠﻖ ﺑﻔﻮﺍﺋﺾ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻨﺎﲡﺔ ﻋﻦ‬
‫ﺍﻟﺘﻨﺎﺯﻝ ﻋﻦ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﺎﺩﻳﺔ ﺍﳌﻬﺘﻠﻜﺔ‪ .‬ﺣﻴﺚ‪ ،‬ﺗﻌﺘﱪ ﺍﳌﺎﺩﺗﲔ ‪ 172‬ﻭ‪ 173‬ﻟﻘﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﻭﺍﻟﺮﺳﻮﻡ ﺍﳌﻤﺎﺛﻠﺔ ﺃﺳﺎﺳﺎ‬
‫ﻣﻬﻤﺎ ﰲ ﻣﻌﺎﳉﺘﻬﺎ‪ .‬ﻭﺣﺴﺐ ﻧﺺ ﺍﳌﺎﺩﺗﲔ ﻓﻌﻠﻰ ﺍﳌﺆﺳﺴﺔ ﺃﻥ ﺗﻌﻠﻦ ﻋﻦ ﺭﻏﺒﺘﻬﺎ ﺃﻭ ﻋﺪﻡ ﺭﻏﺒﺘﻬﺎ ﰲ ﺇﻋﺎﺩﺓ ﺍﺳﺘﻌﻤﺎﻝ ﺍﳌﺒﻠﻎ ﺍﳌﺘﺄﰐ ﻣﻦ‬
‫ﺍﻟﻘﻴﺎﻡ ﺑﺎﻟﻌﻤﻠﻴﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﱵ ﺗﺴﻤﺢ ﺑﺘﺤﺪﻳﺪ ﺍﻟﻘﻴﻤﺔ ﺍﻟﻮﺍﺟﺐ ﺍﻟﻀﻢ ﻟﻠﻨﺘﻴﺠﺔ ﺍﳋﺎﺿﻌﺔ ﻟﻠﻀﺮﻳﺒﺔ‪ 15.‬ﻛﻤﺎ ﺃﻥ ﻣﻌﺎﳉﺔ ﺇﻋﺎﻧﺎﺕ‬
‫ﺍﻻﺳﺘﻐﻼﻝ ﻭﺇﻋﺎﻧﺎﺕ ﺍﻻﺳﺘﺜﻤﺎﺭ ﳏﺎﺳﺒﻴﺎ ﻭﻓﻖ ﻧﺺ ﺍﳌﺎﺩﺓ ‪ 144‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﻭﺍﻟﺮﺳﻮﻡ ﺍﳌﻤﺎﺛﻠﺔ‪ ،‬ﻳﻠﺰﻡ ﺍﳌﺆﺳﺴﺎﺕ‬
‫ﺍﻟﻌﻤﻮﻣﻴﺔ ﺑﻀﺮﻭﺭﺓ ﺿﻢ ﺍﻹﻋﺎﻧﺎﺕ ﻏﲑ ﺍﳌﺴﺘﻐﻠﺔ ﻣﻦ ﻃﺮﻑ ﺍﳌﺆﺳﺴﺔ ﻭﻓﻘﺎ ﻟﻔﺘﺮﺓ ﺍﻟﻌﻘﺪ‪ ،‬ﺧﺎﺻﺔ ﺗﻠﻚ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺇﱃ ﺍﻟﺮﺑﺢ‬
‫ﺍﻟﻀﺮﻳﱯ‪ 16.‬ﺃﻣﺎ ﰲ ﻣﺎ ﳜﺺ ﺇﻋﺎﺩﺓ ﺗﻘﻴﻴﻢ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻓﺈﻥ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﻳﻨﺺ ﻋﻠﻰ ﺗﺴﺠﻴﻞ ﺍﻟﻔﺮﻕ ﺍﻟﻨﺎﺗﺞ ﻋﻦ ﺇﻋﺎﺩﺓ ﺍﻟﺘﻘﻴﻴﻢ‬
‫ﻟﻸﺻﻞ ﺍﻟﻘﺎﺑﻞ ﻟﻼﻫﺘﻼﻙ ﺣﺴﺐ ﻃﺮﻳﻘﺘﲔ‪ ،‬ﺇﻋﺎﺩﺓ ﺗﻘﻴﻴﻢ ﻛﻞ ﻣﻦ ﺍﻟﺘﻜﻠﻔﺔ ﻭﳎﻤﻊ ﺍﻻﻫﺘﻼﻛﺎﺕ ﰲ ﺁﻥ ﻭﺍﺣﺪ‪ ،‬ﺃﻭ ﺇﻋﺎﺩﺓ ﺗﻘﻴﻴﻢ ﺍﻟﺘﻜﻠﻔﺔ‬
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‫ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺼﺎﻓﻴﺔ‪ ،‬ﻣﺎ ﻗﺪ ﻳﻨﺘﺞ ﻋﻨﻪ ﺗﺄﺛﲑﺍﺕ ﻋﻠﻰ ﺍﻟﻨﺘﻴﺠﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺑﺎﻟﺘﺎﱄ ﻋﻠﻰ ﺍﻟﻨﺘﻴﺠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺛﺎﻟﺜﺎ‪:‬ﺟﻬﻮﺩ ﺍﳌﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻟﺘﻔﺎﺩﻱ ﺗﻌﺎﺭﺽ ﺍﳌﻔﺎﻫﻴﻢ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻺﻃﺎﺭ ﺍﻟﺘﺼﻮﺭﻱ ﺍﶈﺎﺳﱯ ﻣﻊ ﺍﻟﻘﻮﺍﻋﺪ ﺍﳉﺒﺎﺋﻴﺔ‬

‫ﺗﻌﺘﱪ ﺍﶈﺎﺳﺒﺔ ﻭﺳﻴﻠﺔ ﳊﺴﺎﺏ ﺍﻷﻭﻋﻴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ‪ ،‬ﰲ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﻭﻝ ﻋﱪ ﺍﻟﻌﺎﱂ ﻭﲞﺎﺻﺔ ﻣﻨﻬﺎ ﺍﻟﺪﻭﻝ‬
‫ﺍﻟﻔﺮﺍﻧﻜﻔﻮﻧﻴﺔ‪ ،‬ﺣﻴﺚ ﻳﺘﺪﺧﻞ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﰲ ﳎﺎﻝ ﺍﶈﺎﺳﺒﺔ ﻣﻦ ﺃﺟﻞ ﲢﺪﻳﺪ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻮﺍﺟﺐ ﺍﺗﺒﺎﻋﻬﺎ ﳌﺴﻚ ﺍﶈﺎﺳﺒﺔ ﻭﻃﺮﻕ‬
‫ﺍﻟﺘﻘﻴﻴﻢ‪ .‬ﻫﺬﺍ ﻣﺎ ﺟﻌﻞ ﺍﻟﺘﻄﺒﻴﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺗﺮﺗﺒﻂ ﺑﺎﳌﻌﺎﳉﺔ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﻫﺬﻩ ﺍﻟﺪﻭﻝ‪ .‬ﻋﻠﻰ ﻋﻜﺲ ﺍﻟﺪﻭﻝ ﺍﻷﻧﻜﻠﻮﺳﺎﻛﺴﻮﻧﻴﺔ ﺍﻟﱵ ﺗﺘﻤﻴﺰ‬
‫ﺑﺎﺳﺘﻘﻼﻝ ﺍﶈﺎﺳﺒﺔ ﻋﻦ ﺍﳉﺒﺎﻳﺔ‪ ،‬ﲝﻴﺚ ﻳﺘﻢ ﺍﺣﺘﺴﺎﺏ ﺍﻟﻀﺮﻳﺒﺔ ﺑﻌﻴﺪﺍ ﻋﻦ ﺍﳊﺴﺎﺑﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‪ .‬ﺃﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﻓﻬﻲ‬
‫˝ﺗﻔﺼﻞ ﰲ ﳏﺘﻮﺍﻫﺎ ﺍﳉﺒﺎﻳﺔ ﻋﻦ ﺍﶈﺎﺳﺒﺔ ﺑﺈﻋﻄﺎﺋﻬﺎ ﺍﻷﻭﻟﻮﻳﺔ ﻟﻠﺤﻘﻴﻘﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻋﻠﻰ ﺍﳌﻈﻬﺮ ﺍﻟﻘﺎﻧﻮﱐ̋ ‪ .18‬ﺳﻴﺘﻢ ﻋﺮﺽ ﺑﻌﺾ ﺍﳉﻬﻮﺩ‬
‫ﺍﳌﺒﺬﻭﻟﺔ ﻣﻦ ﻃﺮﻑ ﺍﳌﻨﻈﻤﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ )‪ (IASB‬ﻣﻦ ﺃﺟﻞ ﺗﻔﺎﺩﻱ ﺃﻱ ﺗﻌﺎﺭﺽ ﺑﲔ ﺍﳌﻔﺎﻫﻴﻢ ﺍﻷﺳﺎﺳﻴﺔ ﺍﳌﺸﺎﺭ ﺇﻟﻴﻬﺎ ﰲ‬
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‫ﺍﻹﻃﺎﺭ ﺍﻟﺘﺼﻮﺭﻱ ﻟﻠﻤﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ )‪ (IAS/IFRS‬ﻭﺍﻟﻘﻮﺍﻋﺪ ﺍﳉﺒﺎﺋﻴﺔ ﻣﻦ ﺧﻼﻝ ﺗﻨﺎﻭﻝ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻷﺗﻴﺔ‪:‬‬

‫‪ .1‬ﺍﺧﺘﻴﺎﺭ ﺍﳌﻜﻠﻔﲔ ﺑﺎﻟﺘﻨﻤﻴﻂ ﻋﻠﻰ ﻣﺴﺘﻮﻯ )‪(IASB‬‬

‫ﻓﺈﻥ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ )‪ (IAS/IFRS‬ﺗﺼﺪﺭ ﻣﻦ ﻃﺮﻑ ﻣﻨﻈﻤﺔ ﺧﺎﺻﺔ )‪ (IASB‬ﻣﺴﺘﻘﻠﺔ ﲤﺎﻣﺎ ﻋﻦ ﺍﻟﺴﻠﻄﺔ‬
‫ﺍﻟﺸﻌﺒﻴﺔ )‪ (le pouvoir public‬ﻛﻤﺎ ﻛﺎﻧﺖ ﻣﻦ ﻗﺒﻠﻬﺎ ﻛﺬﻟﻚ ‪International Accounting Standards‬‬
‫)‪ ، IASCCF( Committee Foundation‬ﺗﺘﻜﻮﻥ )‪ (IASB‬ﻣﻦ ﻋﺸﺮ ﺩﻭﻝ ﻭﻣﻦ ﺃﻋﻀﺎﺀ ﻣﺘﺨﺼﺼﲔ ﰲ ﺍﻟﺘﻨﻤﻴﻂ‬
‫ﺍﶈﺎﺳﱯ ‪ ،‬ﲤﻮﻝ ﻫﺬﻩ ﺍﳍﻴﺌﺔ ﻣﻦ ﻃﺮﻑ ﺧﻮﺍﺹ ﻭﲞﺎﺻﺔ ﻣﻜﺎﺗﺐ ﺍﳌﺮﺍﺟﻌﺔ ﻭﻣﻦ ﺃﺑﺮﺯﻫﺎ )‪ (the big four‬ﺳﺎﺑﻘﺎ ‪(the big‬‬
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‫‪ʰ.(five‬‬

‫ﻛﻞ ﻫﺬﻩ ﺍﳌﻌﻄﻴﺎﺕ ﻣﻦ ﺷﺄ‪‬ﺎ ﺃﻥ ﺗﻀﻊ )‪ (IASB‬ﺑﻌﻴﺪﺍ ﻋﻦ ﺍﻟﺴﻴﺎﺳﺔ ﻋﻠﻰ ﺍﻷﻗﻞ ﻧﻈﺮﻳﺎ ﻭﳍﺎ ﻛﻞ ﺍﳊﺮﻳﺔ ﺇﲡﺎﻩ ﺍﻟﺴﻠﻄﺔ‬
‫ﺍﻟﺸﻌﺒﻴﺔ‪ ،‬ﻭﳚﻌﻠﻬﺎ ﺗﺘﻤﻴﺰ ﺑﻜﻞ ﺍﳌﻮﺿﻮﻋﻴﺔ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﳌﻄﻠﻮﺑﺔ ﻹﻧﺸﺎﺀ ﻭﺿﻌﻴﺔ ﺗﻀﻊ ﺃﻭﱃ ﺃﻭﻟﻮﻳﺎ‪‬ﺎ ﺧﺪﻣﺔ ﺍﳌﺴﺘﺜﻤﺮ ﻋﻠﻰ ﺍﳉﺒﺎﻳﺔ‪.‬‬

‫ﻭﻣﻦ ﻫﻨﺎ ﳝﻜﻦ ﺍﻟﻘﻮﻝ ﺃﻥ ﺍﳌﻔﺎﻫﻴﻢ ﺍﻟﻌﺎﻣﺔ ﻭﺍﳋﺼﺎﺋﺺ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺸﺎﺭ ﺇﻟﻴﻬﺎ ﰲ ﺍﻹﻃﺎﺭ ﺍﻟﺘﺼﻮﺭﻱ ﻟﻠﻤﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ‬
‫ﺍﻟﺪﻭﻟﻴﺔ ﺗﻨﺄﻯ ﻋﻦ ﺍﻟﻘﻮﺍﻋﺪ ﻭﺍﻟﻘﻮﺍﻧﲔ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺃﻱ ﺩﻭﻟﺔ ﲝﻴﺚ ﲡﻌﻠﻬﺎ ﺣﻴﺎﺩﻳﺔ ﺍﻟﺘﺄﺛﲑ‪.‬‬
 ‫‪ .2‬ﺍﳌﺴﺘﻬﺪﻓﻮﻥ ﻣﻦ ﺇﺻﺪﺍﺭ ﺍﳌﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ ﺍﶈﺎﺳﺒﻴﺔ‬

‫ﻣﺴﻌﻰ)‪ (IASB‬ﻟﺘﻮﻓﲑ ﻣﻌﻠﻮﻣﺔ ﻣﺎﻟﻴﺔ ﺗﺘﻤﻴﺰ ﺑﺎﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﳌﺼﺪﺍﻗﻴﺔ‪ ،‬ﺍﻧﻄﻼﻗﺎ ﻣﻦ ﺗﻄﺒﻴﻖ ﻣﻔﺎﻫﻴﻢ ﻭﻣﺒﺎﺩﺉ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ‬
‫)‪ .(IAS/IFRS‬ﻳﺪﺧﻞ ﰲ ﺇﻃﺎﺭ ﺧﺪﻣﺔ ﻣﺘﻄﻠﺒﺎﺕ ﻣﺴﺘﻘﺒﻠﻲ ﻫﺬﻩ ﺍﳌﻌﻠﻮﻣﺔ ﻭﺑﺎﻟﺪﺭﺟﺔ ﺍﻷﻭﱃ ﺍﳌﺴﺘﺜﻤﺮ‪ ،‬ﲝﻴﺚ ﺗﺴﻬﻞ ﻟﻪ ﻋﻤﻠﻴﺔ‬
‫ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﰲ ﺇﻃﺎﺭ ﻧﻈﺮﺓ ﺗﻄﻮﺭﻳﺔ ﺍﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻭﺣﺴﺐ ﻫﺬﺍ ﺍﳌﻔﻬﻮﻡ ﻋﻠﻰ ﺍﶈﺎﺳﺒﺔ ﺃﻥ ﲣﺪﻡ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﻛﺄﻭﻝ ﻋﻤﻮﺩ ﻟﻼﻗﺘﺼﺎﺩ‬
‫ﻭﺑﺼﻔﺔ ﻋﺎﻣﺔ ﲨﻴﻊ ﻣﺴﺘﺨﺪﻣﻲ ﻭﻣﺴﺘﻌﻤﻠﻲ ﺍﳌﻌﻠﻮﻣﺔ ﺍﳌﺘﻌﻠﻘﺔ ﲟﺆﺳﺴﺔ ﻣﻌﻴﻨﺔ‪.‬‬

‫ﻭﲟﺎ ﺃﻥ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﻫﻢ ﺣﺎﻣﻠﻲ ﺭﺅﻭﺱ ﺍﻷﻣﻮﺍﻝ ﻓﻤﻦ ﺍﻟﻀﺮﻭﺭﻱ ﺃﻥ ﺗﺴﺘﺠﻴﺐ ﺍﶈﺎﺳﺒﺔ ﺃﻭﻻ ﻭﻗﺒﻞ ﺃﻱ ﺷﻲﺀ ﳌﺘﻄﻠﺒﺎ‪‬ﻢ‪ .‬ﻫﺬﻩ‬
‫ﺍﻟﻨﻈﺮﺓ ﺗﺆﻛﺪﻫﺎ ﺟﻬﻮﺩ )‪ .(IASB‬ﻓﻤﺜﻼ ﺣﺴﺐ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ )‪ (IAS/IFRS‬ﻳﺘﻢ ﺇﺩﻣﺎﺝ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺑﻌﺾ ﺍﻟﻌﻨﺎﺻﺮ‬
‫ﺍﻟﱵ ﻫﻲ ﻣﻦ ﺍﳌﻔﺘﺮﺽ ﺃﻥ ﺗﻜﻮﻥ ﺧﺎﺭﺝ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﳊﺎﻟﻴﺔ ) ﻛﺎﳌﻨﺘﺠﺎﺕ ﺍﳌﺸﺘﻘﺔ ( ‪ ،‬ﻭﻛﺬﺍ ﻣﺮﺍﺟﻌﺔ ﺍﻟﺘﺰﺍﻣﺎﺕ ﺍﳌﺆﺳﺴﺔ ﰲ ﻣﺎ ﻳﺘﻌﻠﻖ‬
‫ﺑﺎﻟﺘﺤﺎﻭﺭ ﺍﳌﺎﱄ‪.‬‬

‫ﻫﺬﻩ ﺍﻟﻨﻈﺮﺓ ﺗﺆﻛﺪ ﻣﺮﺓ ﺃﺧﺮﻯ ﺃﻥ ﺍﻹﻃﺎﺭ ﺍﻟﻌﺎﻡ ﻟﻠﻤﻨﻈﻤﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻠﻤﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ )‪ (IASB‬ﳜﺪﻡ ﺍﳌﺴﺘﺜﻤﺮ ﻋﻠﻰ ﺍﳉﺒﺎﻳﺔ‪.‬‬

‫‪ .3‬ﺿﺮﻭﺭﺓ ﺇﻋﻄﺎﺀ ﺻﻮﺭﺓ ﻋﺎﺩﻟﺔ ﻟﻠﻮﺿﻌﻴﺔ ﺍﳌﺎﻟﻴﺔ‬

‫ﻧﻈﺮﻳﺔ ﺍﻟﺼﻮﺭﺓ ﺍﻟﻌﺎﺩﻟﺔ ﺃﺧﺬ‪‬ﺎ )‪ (IASB‬ﻋﻦ )‪،Financial Accounting Standards Board (FASB‬‬
‫ﻫﺬﻩ ﺍﻟﻨﻈﺮﻳﺔ ﺗﻔﺘﺮﺽ ﺃﻥ ﻛﻞ ﺍﻷﻫﺪﺍﻑ ﺍﻟﻌﺎﻣﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﶈﺎﺳﺒﺔ ﻭﻫﻲ )ﺍﳌﻮﺿﻮﻋﻴﺔ‪ ،‬ﺍﻟﺪﻗﺔ‪ ،‬ﺍﻟﺼﺪﻕ ﻭﺍﳌﻘﺎﺭﻧﺔ ( ﳚﺐ ﺃﻥ ﺗﺆﺧﺬ ﺑﻌﲔ‬
‫ﺍﻻﻋﺘﺒﺎﺭ ﺃﺛﻨﺎﺀ ﺍﳌﻌﺎﳉﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻟﻌﻤﻠﻴﺎﺕ ﺍﳌﺆﺳﺴﺔ‪ .‬ﻭﻫﺬﺍ ﻳﻄﺒﻖ ﻋﻠﻰ ﲨﻴﻊ ﺍﳌﺆﺳﺴﺎﺕ ﻣﻬﻤﺎ ﻛﺎﻧﺖ ﻃﺒﻴﻌﺔ ﻧﺸﺎﻃﻬﺎ‪ .‬ﻭﺑﺎﳌﻘﺎﺑﻞ‪،‬‬
‫ﻓﻤﺤﺎﺳﺒﺔ ﺍﳊﻘﻴﻘﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻫﻲ ﺗﻠﻚ ﺍﳊﻘﻴﻘﺔ ﺍﻟﱵ ﺗﻠﺘﻘﻲ ﻋﻨﺪﻫﺎ ﲨﻴﻊ ﻧﻮﻋﻴﺎﺕ ﺍﳌﻌﻠﻮﻣﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﱵ ﺳﻴﺘﻢ ﻋﺮﺿﻬﺎ ﺑﺎﻟﺘﻔﺼﻴﻞ ﰲ‬
‫ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﺣﺴﺐ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ‪.‬‬

‫ﺍﻟﺼﻮﺭﺓ ﺍﻟﻌﺎﺩﻟﺔ ﺍﻟﱵ ﺗﻌﻄﻴﻬﺎ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﻫﻲ ﺻﺎﺩﻗﺔ‪ ،‬ﺇﺫﻥ ﻫﻲ ﺣﻘﻴﻘﻴﺔ ﻋﻨﺪﻣﺎ ﻳﻜﻮﻥ ﻋﺮﺽ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳌﺎﻟﻴﺔ ﻳﺘﻮﺍﻓﻖ ﲤﺎﻣﺎ ﻣﻊ ﻣﺎ‬
‫ﻫﻮ ﻣﻮﺟﻮﺩ ﺃﻱ ﻣﺎ ﺣﻘﻘﺘﻪ ﺍﳌﺆﺳﺴﺔ ﻭﻗﺎﻣﺖ ﺑﻪ ﻓﻌﻠﻴﺎ‪ ،‬ﲝﻴﺚ ﺑﺈﻣﻜﺎﻥ ﻛﻞ ﻣﺴﺘﻌﻤﻞ ﳍﺬﻩ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺃﻥ ﻳﻼﺣﻆ ﻭﳜﺘﱪ ﻣﺪﻯ ﺻﺪﻗﻬﺎ‬
‫ﺃﻭ ﺍﺧﺘﻼﻓﻬﺎ ﻣﻊ ﺍﻟﻮﺍﻗﻊ‪.‬‬

‫ﻟﺬﺍ‪ ،‬ﻓﺈﻥ ﺍﺣﺘﺮﺍﻡ ﻣﺒﺎﺩﺉ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﻣﺮﻫﻮﻥ ﺑﺎﻟﻌﺮﺽ ﺍﻟﻮﺍﻗﻌﻲ ﻭﺍﻟﻔﻌﻠﻲ ﻟﻠﺤﻘﻴﻘﺔ‪ ،‬ﻫﺬﺍ ﺍﻷﻣﺮ ﻣﻦ ﺷﺄﻧﻪ ﺃﻥ ﻳﺴﺎﻋﺪ ﻋﻠﻰ‬
‫ﺗﺴﻬﻴﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻋﻠﻰ ﺍﻟﻨﺘﻴﺠﺔ ﺍﶈﺎﺳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﱵ ﺗﺮﺗﺒﻂ ‪‬ﺎ ﺍﻟﺘﻄﺒﻴﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺑﺎﻟﺘﻄﺒﻴﻘﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‪ ،‬ﺧﺎﺻﺔ ﺇﺫﺍ ﰎ‬
‫ﺍﻷﺧﺬ ﺑﻌﲔ ﺍﻻﻋﺘﺒﺎﺭ ﺃﻥ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ‪‬ﺎ ﺗﻘﻀﻲ ﺃﻭﻻ ﺑﻀﺮﻭﺭﺓ ﺍﻟﺘﺄﻛﺪ ﻣﻦ ﻭﺍﻗﻌﻴﺔ ﺍﻟﻨﺘﻴﺠﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻻﺣﺘﺴﺎﺏ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ‬
‫ﻛﻤﺎ ﻫﻮ ﺍﳊﺎﻝ ﰲ ﺍﳉﺰﺍﺋﺮ‪.‬‬

‫‪ .4‬ﺍﳌﻔﺎﻫﻴﻢ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻠﻤﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ )‪(IAS/IFRS‬‬

‫ﻫﻨﺎﻙ ﺑﻌﺾ ﺍﳌﻔﺎﻫﻴﻢ ﺍﻷﺳﺎﺳﻴﺔ ﲢﺪﺩ ﺍﳌﻌﺎﳉﺔ ﺍﳌﻄﺒﻘﺔ ﰲ ﺑﻌﺾ ﺍﻟﻌﻤﻠﻴﺎﺕ‪ ،‬ﻭﰲ ﻫﺬﺍ ﺍﻹﻃﺎﺭ ﻋﻤﻠﺖ )‪ (IASB‬ﻋﻠﻰ‬
‫ﺍﻟﺘﻘﻠﻴﻞ ﻭﺍﺳﺘﺒﻌﺎﺩ ﺑﻌﺾ ﺍﳌﻌﺎﳉﺎﺕ ﺍﻟﱵ ﳍﺎ ﻋﻼﻗﺔ ﺑﺎﳉﺒﺎﻳﺔ ﻭﻏﲑ ﺍﳌﺘﻄﺎﺑﻘﺔ ﻣﻊ ﺍﻷﻫﺪﺍﻑ ﺍﶈﺎﺳﺒﻴﺔ ﺑﺈﺻﺪﺍﺭ ﺛﻼﺛﺔ ﻣﺒﺎﺩﺉ ﻭﻫﻲ‪1111 :‬‬
‫‪ -‬ﺃﻭﻟﻮﻳﺔ ﺍﳊﻘﻴﻘﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻋﻠﻰ ﺍﻟﺸﻜﻞ؛ ﺃﻱ ﺍﻻﻫﺘﻤﺎﻡ ﺑﺎﶈﺘﻮﻯ ﺩﻭﻥ ﺍﻟﺸﻜﻞ ﻳﻌﲏ ﺃﻥ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﱵ ﺗﻌﱪ ﻋﻦ ﺍﶈﺘﻮﻯ‬
‫ﻻﻗﺘﺼﺎﺩﻱ ﻟﻸﺣﺪﺍﺙ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﺗﻜﻮﻥ ﺃﻛﺜﺮ ﻣﻼﺀﻣﺔ ﰲ ﳎﺎﻝ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻻﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻣﻦ ﳎﺮﺩ ﻋﺮﺽ ﺍﻟﺸﻜﻞ‬
‫ﺍﻟﻘﺎﻧﻮﱐ ﻟﺘﻠﻚ ﺍﻷﺣﺪﺍﺙ ﻭﺍﻟﻮﻗﺎﺋﻊ‪ .‬ﻓﻌﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ ﻗﺪ ﺗﻘﻮﻡ ﺇﺣﺪﻯ ﺍﳌﺆﺳﺴﺎﺕ ﺑﻨﻘﻞ ﻣﻠﻜﻴﺔ ﺃﺣﺪ ﺍﳌﻮﺟﻮﺩﺍﺕ )ﺍﻷﺻﻮﻝ( ﺇﱃ‬
‫ﻃﺮﻑ ﺁﺧﺮ ﲝﻴﺚ ﺗﻈﻬﺮ ﺍﳌﺴﺘﻨﺪﺍﺕ ﺑﻮﺿﻮﺡ ﺍﻧﺘﻘﺎﻝ ﺍﳌﻠﻜﻴﺔ ﺇﱃ ﺍﻟﻄﺮﻑ ﺍﻵﺧﺮ‪ .‬ﻭﻣﻊ ﺫﻟﻚ‪ ،‬ﻓﻘﺪ ﺗﻜﻮﻥ ﻫﻨﺎﻙ ﺍﺗﻔﺎﻗﻴﺎﺕ ﺑﲔ‬
‫ﺍﻟﻄﺮﻓﲔ ﺗﻀﻤﻦ ﺍﺳﺘﻤﺮﺍﺭ ﺍﳌﺆﺳﺴﺔ ﰲ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﳌﻨﺎﻓﻊ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳌﺴﺘﻘﺒﻠﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻷﺻﻞ‪ .‬ﰲ ﻣﺜﻞ ﻫﺬﻩ ﺍﳊﺎﻻﺕ‪ ،‬ﻻ‬
‫ﳚﺐ ﺍﻻﻋﺘﺮﺍﻑ ﺑﻌﻤﻠﻴﺔ ﺍﻟﺒﻴﻊ‪ ،‬ﺣﻴﺚ ﻻ ﻳﻌﻜﺲ ﺍﻟﺸﻜﻞ ﺣﻘﻴﻘﺔ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﱵ ﲤﺖ )ﺑﺎﻓﺘﺮﺍﺽ ﺃﻧﻪ ﻛﺎﻧﺖ ﻫﻨﺎﻙ ﻋﻤﻠﻴﺔ ﺃﺻﻼ(‪.‬‬
‫‪ -‬ﺣﻴﺎﺩﻳﺔ ﺍﳌﻌﻠﻮﻣﺔ ﺍﳌﺎﻟﻴﺔ؛ ﻭﺗﻌﲏ ﺧﺎﺻﻴﺔ ﺍﳊﻴﺎﺩ‪ ،‬ﺍﻟﺒﻌﺪ ﻋﻦ ﺍﻟﺘﺤﻴﺰ ﻭﺗﻜﻮﻥ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﱵ ﺗﺘﻀﻤﻨﻬﺎ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﻛﺬﻟﻚ ﺇﺫﺍ‬
‫ﺃﻋﺪﺕ ﻟﻼﺳﺘﺨﺪﺍﻡ ﺍﻟﻌﺎﻡ ﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻦ ﺍﻫﺘﻤﺎﻣﺎﺕ ﺃﻱ ﺟﻬﺔ ﻣﻦ ﺃﺻﺤﺎﺏ ﺍﻟﻌﻼﻗﺔ ﰲ ﺣﺪ ﺫﺍ‪‬ﺎ‪ ،‬ﻭﻛﺬﻟﻚ ﺗﻜﻮﻥ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﺣﻴﺎﺩﻳﺔ ﺇﺫﺍ ﲤﺖ ﻣﻌﺎﳉﺘﻬﺎ ﺑﻌﻴﺪﺍ ﻋﻦ ﺃﻱ ﺍﻓﺘﺮﺍﺿﺎﺕ ﻣﺴﺒﻘﺔ ﺑﺎﻟﻨﺘﺎﺋﺞ ﺍﻟﱵ ﳝﻜﻦ ﺍﻟﺘﻮﺻﻞ ﺇﻟﻴﻬﺎ‪.‬‬
‫‪ -‬ﺍﻟﻘﻴﻤﺔ ﺍﻟﻌﺎﺩﻟﺔ؛ ﻭﺭﺩ ﳍﺎ ﺃﻛﺜﺮ ﻣﻦ ﺗﻌﺮﻳﻒ ﰲ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ‪ .‬ﻭﺍﻟﺘﻌﺮﻳﻒ ﺍﻟﻐﺎﻟﺐ ﳍﺎ ﻫﻮ"ﺍﻟﻘﻴﻤﺔ ﺍﻟﱵ ﳝﻜﻦ ﻣﺒﺎﺩﻟﺔ ﺍﻷﺻﻞ‬
‫‪21‬‬
‫ﺃﻭ ﺳﺪﺍﺩ ﺍﻟﺘﺰﺍﻡ ‪‬ﺎ ﺑﲔ ﺃﻃﺮﺍﻑ ﺭﺍﻏﺒﺔ ﻭﺫﻭﻱ ﻣﻌﺮﻓﺔ ﲟﻮﺟﺐ ﻋﻤﻠﻴﺔ ﺗﺒﺎﺩﻟﻴﺔ ﺣﻘﻴﻘﻴﺔ"‪.‬‬

‫ﺭﺍﺑﻌﺎ ‪ :‬ﺍﳉﻬﻮﺩ ﺍﳌﺒﺬﻭﻟﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻟﺪﺭﺍﺳﺔ ﺑﻌﺾ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﻜﻴﻴﻔﻬﺎ ﻣﻊ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﻋﻠﻰ ﻣﺴﺘﻮﻯ‬
‫ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳍﻴﺌﺎﺕ ﺍﻟﺘﺎﺑﻌﺔ ﳍﺎ‬

‫ﻳﻘﺼﺪ ﺑﺎﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻫﻨﺎ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﺍﻟﱵ ﺗﻌﻤﻞ ﻋﻠﻰ ﺩﺭﺍﺳﺔ ﻭﺇﻋﺪﺍﺩ ﻣﺸﺮﻭﻉ ﻗﻮﺍﻧﲔ ﺿﺮﻳﺒﻴﺔ ﻭﺍﻟﱵ ﻳﺘﻢ ﻣﻨﺎﻗﺸﺘﻬﺎ‬
‫ﻭﺍﳌﺼﺎﺩﻗﺔ ﻋﻠﻴﻬﺎ ﻣﻦ ﻃﺮﻑ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ ﰲ ﺍﻟﺒﻼﺩ ﺍﳌﺘﻤﺜﻠﺔ ﰲ ﺍﻟﱪﳌﺎﻥ ﺑﻐﺮﻓﺘﻴﻪ ﻭﺭﺋﻴﺲ ﺍﳉﻤﻬﻮﺭﻳﺔ‪ ،‬ﻛﻤﺎ ﺗﺴﻬﺮ ﺍﳍﻴﺌﺔ ﺍﻟﺘﻨﻔﻴﺬﻳﺔ‬
‫ﺍﳌﻤﺜﻠﺔ ﰲ ﺷﺨﺺ ﺭﺋﻴﺲ ﺍﳊﻜﻮﻣﺔ ﻭﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﻛﺬﺍ ﻭﺯﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻋﻠﻰ ﻣﺘﺎﺑﻌﺔ ﺍﻟﺘﻄﺒﻴﻖ ﺍﻟﻔﻌﻠﻲ ﻟﻜﻞ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻭﺍﳌﺮﺍﺳﻴﻢ‬
‫ﻭﺍﻟﻘﻮﺍﻧﲔ ﻭﺍﻟﺘﻌﻠﻴﻤﺎﺕ ﺍﻟﺼﺎﺩﺭﺓ ﰲ ﺫﺍﺕ ﺍﻟﺸﺄﻥ‪ .‬ﺃﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻬﻴﺌﺎﺕ ﻓﻴﺘﻌﻠﻖ ﺍﻷﻣﺮ ﺑﺎ‪‬ﻠﺲ ﺍﻟﻮﻃﲏ ﻟﻠﻤﺤﺎﺳﺒﺔ ﻭﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ‬
‫ﻟﻠﻀﺮﺍﺋﺐ ﺍﻟﺘﺎﺑﻌﺎﻥ ﻟﻮﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻟﻠﺘﺎﻥ ﺗﻌﺘﱪﺍﻥ ﻛﻬﻴﺌﺘﺎﻥ ﺍﺳﺘﺸﺎﺭﻳﺘﺎﻥ ﻣﻌﻨﻴﺘﺎﻥ ﺑﺒﺬﻝ ﺍﳉﻬﻮﺩ ﺍﻟﻀﺮﻭﺭﻳﺔ ﰲ ﺫﺍﺕ ﺍﻹﻃﺎﺭ‪ ،‬ﻭﰲ ﻣﺎ ﻳﻠﻲ‬
‫ﺳﻴﺘﻢ ﻋﺮﺽ ﺟﺎﻧﺐ ﻫﺎﻡ ﻣﻦ ﺍﻟﻘﻮﺍﻧﲔ ﺍﳌﻌﺪﻟﺔ ﻭﺍﳉﺪﻳﺪﺓ ﻭﺍﻟﱵ ‪‬ﺪﻑ ﺇﱃ ﺗﻘﻠﻴﻞ ﺍﻵﺛﺎﺭ ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﺗﻄﺒﻴﻖ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﻭﺍﳌﺘﻤﺜﻠﺔ‬
‫ﰲ‪:‬‬
‫‪ -‬ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺘﻜﻤﻴﻠﻲ ﺍﳌﺘﻌﻠﻖ ﺑﺴﻨﺔ ‪2009‬؛‬
‫‪ -‬ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺘﻌﻠﻖ ﺑﺴﻨﺔ ‪2010‬؛‬
‫‪ -‬ﺍﻟﺘﻌﻠﻴﻤﺔ ﺍﻟﺼﺎﺩﺭﺓ ﰲ ‪ 29‬ﺃﻛﺘﻮﺑﺮ ‪.2009‬‬

‫‪ .1‬ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺘﻜﻤﻴﻠﻲ ﻟﺴﻨﺔ ‪2009‬‬

‫ﻳﺘﻀﻤﻦ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺘﻜﻤﻴﻠﻲ ﺍﻟﺼﺎﺩﺭ ﰲ ﺟﻮﻳﻠﻴﺔ ﻟﺴﻨﺔ ‪ ،2009‬ﻋﺪﺓ ﻣﻮﺍﺩ ﻗﺎﻧﻮﻧﻴﺔ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﺑﺎﳉﻬﻮﺩ ﺍﳌﺒﺬﻭﻟﺔ ﰲ ﺇﻃﺎﺭ‬
‫ﺗﻜﻴﻴﻒ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺑﺎﳌﻔﺎﻫﻴﻢ ﻭﺍﻟﻘﻮﺍﻋﺪ ﺍﳉﺪﻳﺪﺓ ﻟﻠﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ‪ ،‬ﻭﺍﳌﺘﻤﺜﻠﺔ ﰲ ﺍﻵﰐ‪:‬‬

‫‪ .1.1‬ﻣﺘﺎﺑﻌﺔ ﺍﻟﻌﻘﻮﺩ ﻃﻮﻳﻠﺔ ﺍﻷﺟﻞ‬

‫ﻳﺘﻀﻤﻦ ﻧﺺ ﺍﳌﺎﺩﺓ ﺍﻟﺮﺍﺑﻌﺔ ﻣﺎ ﻳﻠﻲ‪ ":‬ﺇﻥ ﺍﻟﺮﺑﺢ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻌﻘﻮﺩ ﻃﻮﻳﻠﺔ ﺍﳌﺪﺓ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﳒﺎﺯ ﺍﳌﻮﺍﺩ ﻭﺍﳋﺪﻣﺎﺕ ﺃﻭ‬
‫ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﳌﻮﺍﺩ ﺃﻭ ﺍﳋﺪﻣﺎﺕ‪ ،‬ﻭﺍﻟﱵ ﳝﺘﺪ ﺗﻨﻔﻴﺬﻫﺎ ﻋﻠﻰ ﺍﻷﻗﻞ ﲟﺮﺣﻠﺘﲔ ﳏﺎﺳﺒﻴﺘﲔ ﺃﻭ ﺳﻨﻮﺍﺕ ﻣﺎﻟﻴﺔ ﻭﺍﳌﻘﺘﻨﺎﺓ ﺑﺼﻮﺭﺓ ﺣﺼﺮﻳﺔ ﺗﺒﻌﺎ‬
‫ﻟﻄﺮﻳﻘﺔ ﺍﶈﺎﺳﺒﺔ ﺑﺎﻟﺘﺴﺒﻴﻖ‪ .‬ﺍﳌﺴﺘﻘﻠﺔ ﺍﻟﻄﺮﻳﻘﺔ ﺍﳌﻌﺘﻤﺪﺓ ﻣﻦ ﻃﺮﻑ ﺍﳌﺆﺳﺴﺔ ﰲ ﻫﺬﺍ ﺍ‪‬ﺎﻝ‪ ،‬ﻭﺫﻟﻚ ﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻦ ﺍﻟﻌﻘﻮﺩ ﺳﻮﺍﺀ ﻛﺎﻧﺖ‬
‫ﻋﻘﻮﺩﺍ ﺟﺰﺍﻓﻴﺔ ﺃﻭ ﻋﻘﻮﺩﺍ ﻣﻴﺴﺮﺓ"‪.‬‬

‫ﲟﻘﺘﻀﻰ ﻫﺬﺍ ﺍﻟﻨﺺ ﺍﻟﻘﺎﻧﻮﱐ‪ ،‬ﻓﺈﻥ ﺗﺴﺠﻴﻞ ﺍﻟﻌﻘﻮﺩ ﻃﻮﻳﻠﺔ ﺍﻷﺟﻞ ﻭﺍﻟﱵ ﳝﺘﺪ ﺗﻄﺒﻴﻘﻬﺎ ﻟﺪﻭﺭﺍﺕ ﻣﺎﻟﻴﺔ ﳐﺘﻠﻔﺔ ﻭﺍﳌﺘﻌﻠﻘﺔ ﺑﺈﳒﺎﺯ ﻣﻮﺍﺩ‬
‫ﻭﺧﺪﻣﺎﺕ ﻳﺘﻢ ﻭﻓﻖ ﻟﻄﺮﻳﻘﺔ ﺍﻟﺘﺴﺒﻴﻖ)‪ ،(la méthode de l’avancement‬ﺍﻟﱵ ﺗﺴﻤﺢ ﺑﺘﺴﺠﻴﻞ ﺍﻷﻋﺒﺎﺀ ﻭﺍﻟﻨﻮﺍﺗﺞ‬
‫ﻟﻠﻌﻤﻠﻴﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ‪‬ﺎ ‪‬ﺪﻑ ﲢﺪﻳﺪ ﺍﻟﺮﺑﺢ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ‪ .‬ﻭﻳﺄﰐ ﻫﺬﺍ ﺍﻟﻨﺺ ﰲ ﺇﻃﺎﺭ ﺍﻟﺘﻨﺴﻴﻖ ﻭﺍﻟﺘﻮﺍﻓﻖ ﻣﻊ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ‬
‫ﺍﳉﺪﻳﺪ‪ ،‬ﺍﻟﺬﻱ ﻧﺺ ﻋﻠﻰ ﺃﻥ ﻫﺬﺍ ﺍﻟﻨﻮﻉ ﻣﻦ ﺍﻟﻌﻘﻮﺩ ﳚﺐ ﺃﻥ ﻳﺘﺎﺑﻊ ﻭﻓﻖ ﻃﺮﻳﻘﺔ ﺍﻟﺘﺴﺒﻴﻖ ﺇﻻ ﺇﺫﺍ ﱂ ﺗﻜﻦ ﻫﻨﺎﻙ ﺇﻣﻜﺎﻧﻴﺔ ﺗﻘﻨﻴﺔ ﻗﺎﺩﺭﺓ ﻋﻠﻰ‬
‫ﺫﻟﻚ‪ ،‬ﻭﻋﻠﻰ ﺍﻹﺩﺍﺭﺓ ﺍﳉﺒﺎﺋﻴﺔ ﺃﻥ ﺗﻘﺒﻞ ‪‬ﺬﺍ ﺍﻟﻄﺮﺡ ﻷﻧﻪ ﺣﱴ ﻭﺇﻥ ﱂ ﺗﻜﻦ ﺍﳌﺆﺳﺴﺔ ﻗﺎﺩﺭﺓ ﻋﻠﻰ ﺗﻄﺒﻴﻖ ﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ ﻧﻈﺮﺍ ﳌﺎ ﺗﻄﻠﺒﻪ ﻣﻦ‬
‫ﺗﻨﻈﻴﻢ ﻭﻣﺘﺎﺑﻌﺔ ﻟﻠﻤﻠﻔﺎﺕ‪ ،‬ﻛﻤﺎ ﺃ‪‬ﺎ ﻣﺘﻄﻠﺒﺔ ﻣﻦ ﻧﺎﺣﻴﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﺘﺴﻴﲑﻳﺔ ﺍﳌﺸﺎﺭ ﺇﻟﻴﻬﺎ ﰲ ﻧﺺ ﺍﳌﺎﺩﺓ‪ ،‬ﻓﻤﻦ ﺷﺄﻥ ﻫﺬﺍ ﺍﻟﻘﺎﻧﻮﻥ ﺗﺸﺠﻴﻊ‬
‫ﺍﻟﺸﺮﻛﺎﺕ ﺧﺼﻮﺻﺎ ﺗﻠﻚ ﺍﻟﱵ ﺗﻌﻤﻞ ﰲ ﳎﺎﻝ ﺍﻟﺒﻨﺎﺀ ﻋﻠﻰ ﻣﺴﻚ ﳏﺎﺳﺒﺔ ﺍﻟﺘﻜﺎﻟﻴﻒ‪.‬‬
‫‪ .2.1‬ﺧﺼﻢ ﺍﻻﻫﺘﻼﻛﺎﺕ ﻭﺍﳌﺆﻭﻧﺎﺕ‬

‫ﺗﻨﺺ ﺍﳌﺎﺩﺓ ﺍﳋﺎﻣﺴﺔ )‪ ( 05‬ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻻﻫﺘﻼﻛﺎﺕ ﺍﳊﻘﻴﻘﻴﺔ ﻋﻠﻰ ﺃﻧﻪ‪ " :‬ﳝﻜﻦ ﺗﻘﻴﻴﺪ ﺍﻟﻌﻨﺎﺻﺮ ﺫﺍﺕ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻨﺨﻔﻀﺔ ﺍﻟﱵ‬
‫ﻳﺘﺠﺎﻭﺯ ﻣﺒﻠﻐﻬﺎ ‪ 30.000‬ﺩﺝ ﺧﺎﺭﺝ ﺍﻟﺮﺳﻮﻡ ﻛﺄﻋﺒﺎﺀ ﻗﺎﺑﻠﺔ ﻟﻠﺨﺼﻢ ﻣﻦ ﺍﻟﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺘﺼﻠﺔ ‪‬ﺎ‪ ،‬ﻭﺗﺴﺠﻞ ﺍﳌﻮﺍﺩ ﺍﳌﻘﺘﻨﺎﺓ ﺑﺼﻮﺭﺓ‬
‫ﳎﺎﻧﻴﺔ ﰲ ﺍﻷﺻﻮﻝ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻘﻴﻤﺘﻬﺎ ﺍﻟﻨﻘﺪﻳﺔ "‬

‫ﻭﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﳌﺆﻭﻧﺎﺕ ﺗﻨﺺ ﻧﻔﺲ ﺍﳌﺎﺩﺓ ﻋﻠﻰ ﺃﻥ ‪ " :‬ﺍﻷﺭﺻﺪﺓ ﺍﳌﺸﻜﻠﺔ ﻟﻐﺮﺽ ﻣﻮﺍﺟﻬﺔ ﺗﻜﺎﻟﻴﻒ ﺃﻭ ﺧﺴﺎﺋﺮ ﺍﻟﻘﻴﻢ ﰲ ﺣﺴﺎﺏ‬
‫ﺍﳌﺨﺰﻭﻧﺎﺕ ﺃﻭ ﻏﲑ ﺍﳌﺒﻴﻨﺔ ﺑﻮﺿﻮﺡ ﻭﺍﻟﱵ ﻳﺘﻮﻗﻊ ﺣﺪﻭﺛﻬﺎ ﺑﻔﻌﻞ ﺍﻷﺣﺪﺍﺙ ﺍﳉﺎﺭﻳﺔ‪ ،‬ﺷﺮﻳﻄﺔ ﺗﻘﻴﻴﺪﻫﺎ ﰲ ﺣﺴﺎﺑﺎﺕ ﺍﻟﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ ﻭﺗﺒﻴﺎ‪‬ﺎ‬
‫ﰲ ﻛﺸﻒ ﺍﻷﺭﺻﺪﺓ‪".‬‬

‫ﻳﺘﻌﻠﻖ ﻫﺬﺍ ﺍﻟﻨﺺ ﺑﺎﻻﻫﺘﻼﻛﺎﺕ ﻭﺍﻟﺘﻬﻴﺌﺎﺕ ﺍﳌﻌﺘﻤﺪﺓ ﰲ ﺍﳌﺎﺩﺓ ‪ 141‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﻭﺍﻟﱵ ﺗﺸﲑ ﺇﱃ‪:‬‬

‫‪ −‬ﺇﺣﺎﻟﺔ ﺍﻟﻨﺺ ﺍﻟﺘﻨﻈﻴﻤﻲ ﺍﳌﺘﻌﻠﻖ ﺑﺘﻌﺮﻳﻒ ﻃﺮﻕ ﺍﻻﻫﺘﻼﻙ‪.‬‬

‫‪ −‬ﺇﻟﻐﺎﺀ ﺳﻘﻒ ﺍﻻﻫﺘﻼﻛﺎﺕ ﺍﶈﺪﺩ ﺑﻘﻴﻤﺔ ‪ 800.000‬ﺩﺝ ﺍﳌﻄﺒﻖ ﻋﻠﻰ ﺍﻟﺴﻴﺎﺭﺍﺕ ﺍﻟﺴﻴﺎﺣﻴﺔ ﻣﻊ ﺇﻣﻜﺎﻧﻴﺔ ﺿﻢ ﺍﻷﻋﺒﺎﺀ ﻟﻠﺪﻭﺭﺓ ﺍﻟﱵ‬
‫ﺗﻨﺘﻤﻲ ﺇﻟﻴﻬﺎ ﻋﻨﺎﺻﺮ ﺍﻷﺻﻮﻝ ﺍﻟﺜﺎﺑﺘﺔ ﺍﳌﻬﺘﻠﻜﺔ ﺑﻘﻴﺔ ﻣﻨﺨﻔﻀﺔ ﺃﻳﻦ ﻗﻴﻤﺔ ﺍﳌﺒﻠﻎ ﺩﻭﻥ ﺍﺣﺘﺴﺎﺏ ﺍﻟﻀﺮﻳﺒﺔ ﺃﻗﻞ ﻣﻦ ‪ 30.000‬ﺩﺝ‪.‬‬

‫ﺃﻣﺎ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﳌﺆﻭﻧﺎﺕ‪ ،‬ﻓﺈﻥ ﻧﺺ ﺍﳌﺎﺩﺓ ﳛﻤﻞ ﺭﻫﺎﻧﺎ ﻛﺒﲑﺍ ﻷﻥ ﺗﺸﻜﻴﻞ ﺍﳌﺆﻭﻧﺎﺕ ﳊﺪ ﺍﻵﻥ ﻋﻠﻰ ﺍﳌﺨﺰﻭﻧﺎﺕ ﻭﺍﳊﻘﻮﻕ ﰲ‬
‫ﺍﳌﺆﺳﺴﺎﺕ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻳﻌﺘﱪ ﻗﻠﻴﻞ ﺟﺪﺍ‪ ،‬ﻭﻫﺬﺍ ﺑﺴﺒﺐ ﻋﺪﻡ ﺗﺄﻃﲑﻫﺎ ﺑﻮﺍﺳﻄﺔ ﻧﺼﻮﺹ ﳏﺎﺳﺒﻴﺔ ﻏﲑ ﻣﺘﻌﺎﺭﺿﺔ ﻣﻊ ﺍﻟﻨﺼﻮﺹ ﺍﳉﺒﺎﺋﻴﺔ‪.‬‬
‫ﻭﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺍﳉﺪﻳﺪ ﻓﻬﻮ ﳛﻮﻱ ﺇﻃﺎﺭﺍ ﺃﻛﺜﺮ ﺻﺮﺍﻣﺔ ﺇﺫ ﻳﻌﺘﱪ ﺃﻥ ﺧﺴﺎﺭﺓ ﺍﻟﻘﻴﻤﺔ ﺍﳌﺘﻮﻗﻌﺔ ﻟﻠﻤﺨﺰﻭﻧﺎﺕ ﺃﻭ ﺍﳊﻘﻮﻕ‬
‫ﺗﺆﺩﻱ ﺇﱃ ﺿﺮﻭﺭﺓ ﺗﺸﻜﻴﻞ ﻣﺆﻭﻧﺎﺕ ﻣﻬﻤﺔ‪.‬‬

‫‪ .3.1‬ﺍﻹﻃﺎﺭ ﺍﻟﻌﺎﻡ‬

‫ﻳﺸﲑ ﻧﺺ ﺍﳌﺎﺩﺓ ﺍﻟﺴﺎﺩﺳﺔ ﺇﱃ ﺃﻧﻪ‪ " :‬ﳚﺐ ﻋﻠﻰ ﺍﳌﺆﺳﺴﺎﺕ ﺍﺣﺘﺮﺍﻡ ﺍﻟﺘﻌﺎﺭﻳﻒ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﻣﻊ‬
‫ﻣﺮﺍﻋﺎﺓ ﻋﺪﻡ ﺗﻌﺎﺭﺿﻬﺎ ﻣﻊ ﺍﻟﻘﻮﺍﻋﺪ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﻄﺒﻘﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻮﻋﺎﺀ ﺍﻟﻀﺮﻳﺒﺔ"‬
‫ﳚﻴﺐ ﻧﺺ ﻫﺬﻩ ﺍﳌﺎﺩﺓ ﻭﺑﺼﻮﺭﺓ ﺻﺮﳛﺔ ﻋﻤﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﺍﻹﺩﺍﺭﺓ ﺍﳉﺒﺎﺋﻴﺔ ﺳﺘﻘﻮﻡ ﺑﺎﻋﺘﻤﺎﺩ ﲨﻴﻊ ﻗﻮﺍﻋﺪ ﻭﻣﻔﺎﻫﻴﻢ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ‬
‫ﺍﳌﺎﱄ ﺃﻡ ﻻ‪ ،‬ﺇﺫ ﻳﺸﲑ ﺇﱃ ﺃﻥ ﻋﻠﻰ ﺍﻹﺩﺍﺭﺓ ﺍﳉﺒﺎﺋﻴﺔ ﻣﻌﻨﻴﺔ ﺑﻘﺒﻮﻝ ﲨﻴﻊ ﻣﻘﺘﺮﺣﺎﺕ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﰲ ﺣﺎﻟﺔ ﻣﺎ ﱂ ﺗﻜﻦ ﻣﻌﺎﺭﺿﺔ‬
‫ﻟﻠﻨﺼﻮﺹ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﻮﺟﻮﺩﺓ ﻭﰲ ﺣﺎﻟﺔ ﺗﻌﺎﺭﺽ ﺍﻟﻘﺎﻋﺪﺗﲔ ﻓﺄﻭﻟﻮﻳﺔ ﺍﻟﺘﻄﺒﻴﻖ ﻟﻠﻘﺎﻋﺪﺓ ﺍﳉﺒﺎﺋﻴﺔ‪.‬‬

‫‪ .4.1‬ﺧﺼﻢ ﺍﳌﺼﺎﺭﻳﻒ ﺍﻷﻭﻟﻴﺔ‬

‫ﻳﺘﻀﻤﻦ ﻧﺺ ﺍﳌﺎﺩﺓ ﺍﻟﺜﺎﻣﻨﺔ ﻣﺎ ﻳﻠﻲ‪ " :‬ﲣﺼﻢ ﺍﳌﺼﺎﺭﻳﻒ ﺍﻷﻭﻟﻴﺔ ﺍﳌﺴﺠﻠﺔ ﰲ ﺍﶈﺎﺳﺒﺔ ﻗﺒﻞ ﺑﺪﺍﻳﺔ ﺳﺮﻳﺎﻥ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﻣﻦ‬
‫ﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻭﻓﻖ ﳐﻄﻂ ﺍﻻﻣﺘﺼﺎﺹ ﺍﻷﻭﱄ"‬

‫ﺍﻧﻄﻼﻗﺎ ﻣﻦ ﻧﺺ ﻫﺬﻩ ﺍﳌﺎﺩﺓ ﻓﺈﻧﻪ ﻳﺴﻤﺢ ﻭﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻧﺘﻘﺎﱄ ﺧﺼﻢ ﺍﳌﺼﺎﺭﻳﻒ ﺍﻷﻭﻟﻴﺔ ﺍﳌﺴﺠﻠﺔ ﳏﺎﺳﺒﻴﺎ ﺳﺎﺑﻘﺎ ﻗﺒﻞ ﺑﺪﺍﻳﺔ ﺳﺮﻳﺎﻥ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺍﳉﺪﻳﺪ ﻷﻥ ﻫﺬﺍ ﺍﻷﺧﲑ ﻳﻨﺺ ﻋﻠﻰ ﺿﺮﻭﺭﺓ ﺍﻻﻣﺘﺼﺎﺹ ﺍﻟﻔﻮﺭﻱ ﳍﺎ ﲝﻴﺚ ﻻ ﳚﺐ ﺃﻥ ﺗﻈﻬﺮ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ‪.‬‬

‫ﻭﻋﻤﻼ ﲟﺒﺪﺃ ﺍﳊﻴﻄﺔ ﻭﺍﳊﺬﺭ ﻭﺳﻌﻴﺎ ﻟﺘﻔﺎﺩﻱ ﲢﻤﻞ ﺍﻷﻋﺒﺎﺀ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﳌﺼﺎﺭﻳﻒ ﺍﻷﻭﻟﻴﺔ ﻟﻨﺸﺎﻁ ‪ ،2010‬ﺟﺎﺀ ﻧﺺ ﺍﳌﺎﺩﺓ ﻭﻫﺬﺍ ﻣﺎ‬
‫ﻳﺆﻛﺪ ﻋﻠﻰ ﺃﻥ‪:‬‬

‫‪ −‬ﺍﳌﺼﺎﺭﻳﻒ ﺍﻟﺴﺎﺑﻘﺔ ﺣﱴ ﻭﺇﻥ ﻛﺎﻧﺖ ﻋﻮﳉﺖ ﻛﺨﺴﺎﺭﺓ ﻭﺑﺼﻔﺔ ‪‬ﺎﺋﻴﺔ‪ ،‬ﺳﺘﻜﻮﻥ ﻗﺎﺑﻠﺔ ﻟﻠﺨﺼﻢ ﺟﺒﺎﺋﻴﺎ‪.‬‬
‫‪ −‬ﻫﺬﺍ ﺍﻟﻨﻮﻉ ﻣﻦ ﺍﳌﺼﺎﺭﻳﻒ ﺳﻮﻑ ﻟﻦ ﻳﻜﻮﻥ‪ ،‬ﻷﻧﻪ ﻻ ﺗﻮﺟﺪ ﻣﺼﺎﺭﻳﻒ ﻣﺮﲰﻠﺔ ﻭﻣﻬﺘﻠﻜﺔ ﺍﻧﻄﻼﻗﺎ ﻣﻦ ﺑﺪﺍﻳﺔ ﺳﺮﻳﺎﻥ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺪﻳﺪ‪.‬‬

‫‪ .5.1‬ﺇﻋﺎﺩﺓ ﺗﻘﻴﻴﻢ ﺍﻷﺻﻮﻝ‬

‫ﺗﻨﺺ ﺍﳌﺎﺩﺓ ﺍﻟﻌﺎﺷﺮﺓ ﻋﻠﻰ ﺃﻥ‪" :‬ﺗﻘﻴﻴﺪ ﻓﺎﺋﺾ ﺍﻟﻘﻴﻤﺔ ﺍﳌﺘﺄﰐ ﻣﻦ ﺇﻋﺎﺩﺓ ﺗﻘﻴﻴﻢ ﺍﻟﺘﺜﺒﻴﺘﺎﺕ ﻋﻨﺪ ﺗﺎﺭﻳﺦ ﺑﺪﺍﻳﺔ ﺳﺮﻳﺎﻥ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ‬
‫ﺍﳌﺎﱄ ﰲ ﺍﻟﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺃﺟﻞ ﺃﻗﺼﺎﻩ ﲬﺴﺔ ﺳﻨﻮﺍﺕ "‬

‫ﻛﻤﺎ ﺗﺸﲑ ﻛﺬﻟﻚ ﺇﱃ‪ ":‬ﺗﻘﻴﻴﺪ ﻓﺎﺋﺾ ﳐﺼﺼﺎﺕ ﺍﻻﻫﺘﻼﻛﺎﺕ ﺍﳌﺘﺄﰐ ﻣﻦ ﻋﻤﻠﻴﺎﺕ ﺇﻋﺎﺩﺓ ﺍﻟﺘﻘﻴﻴﻢ ﰲ ﻧﺘﻴﺠﺔ ﺍﻟﺴﻨﺔ"‬

‫ﻳﻌﺘﱪ ﻫﺬﺍ ﺍﻟﻨﺺ ﺗﻌﺪﻳﻼ ﶈﺘﻮﻯ ﺍﳌﺎﺩﺓ ‪ 185‬ﻭ‪ 186‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﻭﺍﻟﺮﺳﻮﻡ ﺍﳌﻤﺎﺛﻠﺔ‪ ،‬ﻭﺑﺘﺤﻠﻴﻞ ﻧﺺ ﺍﳌﺎﺩﺓ ﻓﺈﻥ‪:‬‬

‫‪ −‬ﲢﺪﻳﺪ ﻣﺪﺓ ﲬﺲ ﺳﻨﻮﺍﺕ ﻟﻀﻢ ﺍﻟﻘﻴﻢ ﺍﻟﻨﺎﲡﺔ ﻋﻦ ﺇﻋﺎﺩﺓ ﺗﻘﻴﻴﻢ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻟﻠﻨﺘﻴﺠﺔ ﺍﳉﺒﺎﺋﻴﺔ‪ ،‬ﻫﺬﺍ ﻣﺎ ﻳﻌﺘﱪ ﲤﺪﻳﺪﺍ ﻟﻠﻀﺮﻳﺒﺔ ﻋﻠﻰ‬
‫ﻓﻮﺍﺋﺾ ﺍﻟﻘﻴﻤﺔ ‪‬ﺪﻑ ﺗﻔﺎﺩﻱ ﺍﻟﻌﺐﺀ ﺍﳉﺒﺎﺋﻲ ﺍﻟﺜﻘﻴﻞ ﻋﻨﺪ ﺑﺪﺍﻳﺔ ﺳﺮﻳﺎﻥ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺍﳉﺪﻳﺪ‪.‬‬
‫‪ −‬ﻭﻣﻦ ﺟﻬﺔ ﺃﺧﺮﻯ‪ ،‬ﺗﻨﺺ ﺍﳌﺎﺩﺓ ﺻﺮﺍﺣﺔ ﻋﻠﻰ ﺿﻢ ﻓﺎﺋﺾ ﳐﺼﺼﺎﺕ ﺍﻻﻫﺘﻼﻙ ﺍﻟﻨﺎﲡﺔ ﻋﻦ ﺇﻋﺎﺩﺓ ﺍﻟﺘﻘﻴﻴﻢ ﻟﻨﺘﻴﺠﺔ ﺍﻟﺴﻨﺔ ﺍﳌﺘﻌﻠﻘﺔ ‪‬ﺎ‪.‬‬

‫ﻫﺬﻩ ﺍﻟﻘﻮﺍﻋﺪ ﺟﺎﺀﺕ ﲤﺎﺷﻴﺎ ﻣﻊ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺍﳉﺪﻳﺪ ﺍﻟﺬﻱ ﻳﻄﺮﺡ ﻋﺪﺓ ﻭﺿﻌﻴﺎﺕ ﻹﻋﺎﺩﺓ ﺗﻘﻴﻴﻢ ﺍﻷﺻﻮﻝ‪ ،‬ﻭﻟﻜﻦ‬
‫ﻫﺬﻩ ﺍﻟﻮﺿﻌﻴﺎﺕ ﳚﺐ ﻣﻌﺮﻓﺔ ﺁﺛﺎﺭﻫﺎ ﺍﳉﺒﺎﺋﻴﺔ‪ ،‬ﻓﻬﻞ ﺳﺘﻜﻮﻥ‪:‬‬

‫‪ −‬ﺣﻴﺎﺩﻳﺔ ﺍﻟﺘﺄﺛﲑ‪ ،‬ﻛﺘﻠﻚ ﺍﳌﺴﻤﻮﺡ ‪‬ﺎ ﰲ ﻓﺤﻮﻯ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺪﻳﺪ ﻝ ‪.2007‬‬

‫‪ −‬ﺟﺒﺎﺋﻴﺔ ﺍﻟﺘﺄﺛﲑ‪ ،‬ﻛﺄﻱ ﺇﻋﺎﺩﺓ ﺗﻘﻴﻴﻢ ﺣﺮﺓ‪.‬‬

‫ﻭﺑﺎﻟﺮﺟﻮﻉ ﺇﱃ ﻧﺺ ﺍﳌﺎﺩﺓ ﺍﻟﺴﺎﺑﻖ‪ ،‬ﻓﺈﻥ ﺍﻹﺩﺍﺭﺓ ﺍﳉﺒﺎﺋﻴﺔ ﺃﺣﺪﺛﺖ ﻭﺿﻌﻴﺔ ﻭﺳﻄﻴﺔ ﲝﻴﺚ ﻟﻴﺲ ﻫﻨﺎﻙ ﺗﺴﺎﻣﺢ ﺟﺒﺎﺋﻲ‪ ،‬ﻭﻻ ﺟﺒﺎﻳﺔ‬
‫ﻓﻮﺭﻳﺔ ﻭﻛﻠﻴﺔ ﻭﰲ ﻫﺬﺍ ﺍﻟﺼﺪﺩ ﳝﻜﻦ ﺍﻟﻘﻮﻝ ﺃﻳﻀﺎ ﺃﻥ ﻋﻤﻠﻴﺔ ﺇﻋﺎﺩﺓ ﺍﻟﺘﻘﻴﻴﻢ ﺗﺒﻘﻰ ﻣﻌﻠﻘﺔ ﻭﺣﻈﻮﻅ ﺗﻄﺒﻴﻘﻬﺎ ﻗﻠﻴﻠﺔ‪.‬‬
 ‫‪ .2‬ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺼﺎﺩﺭ ﻟﺴﻨﺔ ‪2010‬‬

‫ﻳﺘﻀﻤﻦ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺼﺎﺩﺭ ﰲ ﺩﻳﺴﻤﱪ ﻟﺴﻨﺔ ‪ 2009‬ﻭﺳﺎﺭﻱ ﺍﳌﻔﻌﻮﻝ ﺍﺑﺘﺪﺍﺀ ﻣﻦ ﺟﺎﻧﻔﻲ ﺳﻨﺔ ‪ ،2010‬ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﳌﻮﺍﺩ‬
‫ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺘﻜﻴﻒ ﻣﻊ ﻣﻀﻤﻮﻥ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ‪ ،‬ﻭﻣﻦ ﺑﻴﻨﻬﺎ‪:‬‬

‫‪ .1.2‬ﺍﻻﻫﺘﻼﻙ ﺍﳌﺘﻌﻠﻖ ﺑﺎﻟﻘﺮﺽ ﺍﻹﳚﺎﺭﻱ ﻭﻣﺆﻭﻧﺎﺕ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ‬

‫ﻳﺘﻨﺎﻭﻝ ﻧﺺ ﺍﳌﺎﺩﺓ ﺍﻟﺜﺎﻣﻨﺔ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻻﻫﺘﻼﻙ ﺍﳌﺘﻌﻠﻖ ﺑﺎﻟﻘﺮﺽ ﺍﻹﳚﺎﺭﻱ ﻭﻣﺆﻭﻧﺎﺕ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ ﻣﺎ ﻳﻠﻲ‪..." :‬ﻭﰲ ﺇﻃﺎﺭ‬
‫ﻋﻘﺪ ﺍﻟﻘﺮﺽ ﺍﻹﳚﺎﺭﻱ‪ ،‬ﻳﺘﻢ ﺣﺴﺎﺏ ﺍﻻﻫﺘﻼﻙ ﻋﻠﻰ ﺃﺳﺎﺱ ﻣﺮﺣﻠﺔ ﺗﺴﺎﻭﻱ ﻣﺪﺓ ﻋﻘﺪ ﺍﻟﻘﺮﺽ ﺍﻹﳚﺎﺭﻱ‪".‬‬

‫ﻛﻤﺎ ﺗﻨﺺ ﻛﺬﻟﻚ ﻋﻠﻰ ﺃﻧﻪ‪..." :‬ﻻ ﲡﻤﻊ ﺍﻷﺭﺻﺪﺓ ﺍﳌﻮﺟﻬﺔ ‪‬ﺎ‪‬ﺔ ﺍﻷﺧﻄﺎﺭ ﺍﳋﺎﺻﺔ ﺍﳌﺘﺼﻠﺔ ﺑﻌﻤﻠﻴﺎﺕ ﺍﻟﻘﺮﺽ ﺍﳌﺘﻮﺳﻄﺔ ﺃﻭ ﺍﻟﻄﻮﻳﻠﺔ‬
‫ﺍﳌﺪﺓ ﻣﻊ ﺍﻷﺷﻜﺎﻝ ﺍﻷﺧﺮﻯ ﻣﻦ ﺍﻷﺭﺻﺪﺓ‪".‬‬

‫ﺗﺪﺧﻞ ﲨﻠﺔ ﺍﻟﺘﻐﻴﲑﺍﺕ ﺍﻟﺴﺎﺑﻘﺔ ﺍﶈﺪﺛﺔ ﻋﻠﻰ ﺍﳌﺎﺩﺓ ‪ 141‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﻭﺍﻟﺮﺳﻮﻡ ﺍﳌﻤﺎﺛﻠﺔ ﰲ ﺇﻃﺎﺭ ﺗﻜﻴﻴﻒ‬
‫ﺍﻟﻘﻮﺍﻋﺪ ﺍﳉﺒﺎﺋﻴﺔ ﻣﻊ ﻣﻔﺎﻫﻴﻢ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺍﳉﺪﻳﺪ‪ ،‬ﺇﺫ‪:‬‬

‫‪ −‬ﻳﺴﻤﺢ ﻭﰲ ﺇﻃﺎﺭ ﻋﻤﻠﻴﺎﺕ ﺍﻹﳚﺎﺭ ﻟﻠﻤﺴﺘﺄﺟﺮ ﺣﻖ ﺗﺴﺠﻴﻞ ﺍﻟﻌﻨﺼﺮ ﺍﳌﺴﺘﺄﺟﺮ ﰲ ﻣﻜﺎﻥ ﺍﳌﺎﻟﻚ ﻟﻸﺻﻞ‪ ،‬ﺃﻣﺎ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﻄﺮﻳﻘﺔ‬
‫ﺍﻫﺘﻼﻛﻬﺎ‪ ،‬ﻓﺈ‪‬ﺎ ‪‬ﺘﻠﻚ ﻋﻠﻰ ﺃﺳﺎﺱ ﻣﺪﺓ ﻋﻘﺪ ﺍﻟﻘﺮﺽ ﺍﻹﳚﺎﺭﻱ ﺣﺴﺐ ﳏﺘﻮﻯ ﺍﳌﺎﺩﺓ‪ .‬ﻛﻤﺎ ﳝﻜﻦ ﺗﻄﺒﻴﻖ ﺍﻻﻫﺘﻼﻙ ﺣﺴﺐ ﻣﺪﺓ‬
‫ﺍﳊﻴﺎﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻷﺻﻞ ﺍﳌﺴﺘﺄﺟﺮ ﺍﳌﺴﻤﻮﺡ ‪‬ﺎ ﰲ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﻭﻫﺬﺍ ﺍﻷﻣﺮ ﳝﻜﻦ ﺃﻥ ﺗﻨﺘﺞ ﻋﻨﻪ ﻓﺮﻭﻗﺎﺕ ﺗﺆﺩﻱ ﺇﱃ‬
‫ﺗﺸﻜﻴﻞ ﺿﺮﺍﺋﺐ ﻣﺆﺟﻠﺔ‪.‬‬
‫‪ −‬ﻣﻨﻊ ﲡﻤﻴﻊ ﺍﳌﺆﻭﻧﺎﺕ ﺍﳌﻮﺟﻬﺔ ﳌﻮﺍﺟﻬﺔ ﺍﻷﺧﻄﺎﺭ ﺍﳋﺎﺻﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﻌﻤﻠﻴﺎﺕ ﺍﻟﻘﺮﺽ ﺍﳌﺘﻮﺳﻄﺔ ﺃﻭ ﻃﻮﻳﻠﺔ ﺍﳌﺪﺓ ﻣﻊ ﺍﻷﺷﻜﺎﻝ ﺍﻷﺧﺮﻯ‬
‫ﻣﻦ ﺍﳌﺆﻭﻧﺎﺕ‪.‬‬
‫ﻛﻤﺎ ﺗﻨﺎﻭﻝ ﻧﺺ ﺍﳌﺎﺩﺓ ﺗﻌﺪﻳﻼ ﳌﺎ ﺟﺎﺀ ﰲ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺘﻜﻤﻴﻠﻲ ﻝ‪ 2009‬ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺘﺤﺪﻳﺪ ﺳﻘﻒ ﺍﻻﻫﺘﻼﻛﺎﺕ‬
‫ﻟﻠﺴﻴﺎﺭﺍﺕ ﺍﻟﺴﻴﺎﺣﻴﺔ ﻣﻦ ‪ 800.000‬ﺩﺝ ﺇﱃ ‪ 1.000.000‬ﺩﺝ‪.‬‬

‫‪ .2.2‬ﻣﻌﺎﳉﺔ ﺍﻹﻋﺎﻧﺎﺕ‬

‫ﻳﻌﺎﰿ ﻧﺺ ﺍﳌﺎﺩﺓ ﺍﻟﺘﺎﺳﻌﺔ ﲞﺼﻮﺹ ﻣﻌﺎﳉﺔ ﺍﻹﻋﺎﻧﺎﺕ ﻣﺎ ﻳﻠﻲ‪..." :‬ﺗﺪﺧﻞ ﺇﻋﺎﻧﺎﺕ ﺍﻻﺳﺘﻐﻼﻝ ﻭﺍﳌﻮﺍﺯﻧﺔ ﺍﶈﺼﻠﺔ ﺿﻤﻦ ﺍﻟﻨﺘﻴﺠﺔ‬
‫ﺍﻟﺼﺎﻓﻴﺔ ﻟﻠﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ ﻟﺘﺤﺼﻴﻠﻬﺎ‪".‬‬
‫ﺑﺎﻟﻨﺴﺒﺔ ﻹﻋﺎﻧﺎﺕ ﺍﻟﺘﺠﻬﻴﺰ ﻟﻴﺲ ﻫﻨﺎﻙ ﺃﻱ ﻣﺸﻜﻞ ﻷﻧﻪ ﱂ ﻳﺪﺧﻞ ﻋﻠﻴﻬﺎ ﺃﻱ ﺗﻐﻴﲑ ﻓﻬﻲ ﺗﺴﺘﺮﺟﻊ ﺑﻨﻔﺲ ﻭﺗﲑﺓ ﺍﻫﺘﻼﻙ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺻﻠﻲ‪ ،‬ﻭﰲ ﻣﺎ ﻳﺘﻌﻠﻖ ﺑﺈﻋﺎﻧﺎﺕ ﺍﻻﺳﺘﻐﻼﻝ‪ ،‬ﻓﻬﻨﺎﻙ ﺑﻌﺾ ﺍﻟﺘﻌﺎﺭﺽ ﻣﻊ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ‪ .‬ﺣﻴﺚ ﺇﻧﻪ‪ ،‬ﻳﺸﲑ ﺇﱃ‬
‫ﺗﻮﺟﻴﻪ ﺍﻹﻋﺎﻧﺔ ﻟﻠﺴﻨﺔ ﺍﳌﻌﻨﻴﺔ ﺑﺘﺪﻋﻴﻤﻬﺎ ﰒ ﻳﻮﺍﺻﻞ ﻟﲑﺑﻂ ﺗﺴﺠﻴﻞ ﺍﻹﻋﺎﻧﺔ ﺑﺘﺎﺭﻳﺦ ﲢﺼﻴﻠﻬﺎ ﺣﱴ ﺗﺆﺧﺬ ﺑﻌﲔ ﺍﻻﻋﺘﺒﺎﺭ ﰲ ﺍﳌﺨﻄﻂ‬
‫ﺍﳉﺒﺎﺋﻲ‪ ،‬ﻛﻤﺎ ﳛﺪﺩ ﻧﺺ ﺍﳌﺎﺩﺓ ﺍﻟﺴﺎﺑﻘﺔ ﺗﺎﺭﻳﺦ ﺍﻋﺘﻤﺎﺩﻫﺎ ﺑﺘﺎﺭﻳﺦ ﲢﺼﻴﻠﻬﺎ ﻣﺎ ﳝﻜﻦ ﺃﻥ ﻳﺆﺩﻱ ﺇﱃ ﺣﺪﻭﺙ ﺍﺧﺘﻼﻻﺕ‪.‬‬
 ‫‪ .3.2‬ﺍﻟﻌﺠﺰ ﺍﳌﺎﱄ‬

‫ﺗﻨﺺ ﺍﳌﺎﺩﺓ ﺍﻟﻌﺎﺷﺮﺓ ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻝ‪ 2010‬ﻋﻠﻰ ﺃﻧﻪ‪ " :‬ﰲ ﺣﺎﻟﺔ ﺗﺴﺠﻴﻞ ﻋﺠﺰ ﰲ ﺳﻨﺔ ﻣﺎﻟﻴﺔ ﻣﺎ‪... ،‬ﻓﺈﻥ ﺍﻟﻌﺠﺰ ﺍﻟﺰﺍﺋﺪ ﻳﻨﻘﻞ‬
‫ﺑﺎﻟﺘﺮﺗﻴﺐ ﺇﱃ ﺍﻟﺴﻨﻮﺍﺕ ﺍﳌﺎﻟﻴﺔ ﺍﳌﻮﺍﻟﻴﺔ ﺇﱃ ﻏﺎﻳﺔ ﺍﻟﺴﻨﺔ ﺍﻟﺮﺍﺑﻌﺔ ﺍﳌﻮﺍﻟﻴﺔ ﻟﺴﻨﺔ ﺗﺴﺠﻴﻞ ﺍﻟﻌﺠﺰ‪".‬‬
‫ﻭﻗﺪ ﰎ ﲣﻔﻴﺾ ﺍﳌﺪﺓ ﻣﻦ ﲬﺲ ﺳﻨﻮﺍﺕ ﺇﱃ ﺃﺭﺑﻊ‪.‬‬
‫‪ .4.2‬ﺧﺼﻢ ﺍﳌﺼﺎﺭﻳﻒ ﺍﻷﻭﻟﻴﺔ‬
‫ﺗﻨﺺ ﺍﳌﺎﺩﺓ ﺍﻟﻌﺎﺷﺮﺓ ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪ 2010‬ﰲ ﻣﺎ ﻳﺘﻌﻠﻖ ﲞﺼﻢ ﺍﳌﺼﺎﺭﻳﻒ ﺍﻷﻭﻟﻴﺔ ﻋﻠﻰ ﺃﻧﻪ‪ " :‬ﲣﺼﻢ ﺍﳌﺼﺎﺭﻳﻒ ﺍﻷﻭﻟﻴﺔ‬
‫ﺗﺒﻌﺎ ﳌﺨﻄﻂ ﺍﻻﻣﺘﺼﺎﺹ ﺍﻷﻭﱄ‪ ،‬ﺗﺘﻢ ﻋﻤﻠﻴﺔ ﺍﻻﻣﺘﺼﺎﺹ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺼﺮﻳﺢ ﺍﳉﺒﺎﺋﻲ ﺍﻟﺴﻨﻮﻱ ﺍﳌﻮﺍﻓﻖ"‪.‬‬
‫ﻫﺬﺍ ﺍﻟﻨﺺ ﻳﺆﻛﺪ ﻣﺎ ﺟﺎﺀ ﰲ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺘﻜﻤﻴﻠﻲ ﻟﺴﻨﺔ ‪ ،2009‬ﺣﻴﺚ ﺳﺘﻌﺎﰿ ﺍﳌﺼﺎﺭﻳﻒ ﺍﻷﻭﻟﻴﺔ ﲟﻌﺎﳉﺔ ﺷﺒﻪ ﳏﺎﺳﺒﻴﺔ‬
‫)‪ (extra comptable‬ﻟﻜﻲ ﻻ ﺗﺘﺤﻤﻞ ﺍﻟﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻷﻭﱃ ﻛﻞ ﺍﻷﻋﺒﺎﺀ‪.‬‬

‫‪ .3‬ﺍﻟﺘﻌﻠﻴﻤﺔ ﺍﻟﺼﺎﺩﺭﺓ ﰲ ‪ 29‬ﺃﻛﺘﻮﺑﺮ ‪2009‬‬

‫ﻫﺬﻩ ﺍﻟﺘﻌﻠﻴﻤﺔ ﰲ ﳎﻤﻠﻬﺎ ﻻ ﺗﺘﻀﻤﻦ ﺳﻮﻯ ﺃﺭﺑﻊ ﺻﻔﺤﺎﺕ ﻟﻜﻨﻬﺎ ﳏﺪﺩﺓ ﺑﺪﻗﺔ ﺣﻴﺚ ﺗﺴﻤﺢ ﲝﻞ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻹﺷﻜﺎﻻﺕ ﺍﻟﱵ‬
‫ﻛﺎﻧﺖ ﻣﻄﺮﻭﺣﺔ‪ ،‬ﻛﻤﺎ ﺃ‪‬ﺎ ﻣﺮﻓﻘﺔ ﲜﺪﻭﻝ ﺍﻧﺘﻘﺎﻝ ﳕﻮﺫﺟﻲ ﻣﻦ ﺍﳌﺨﻄﻂ ﺍﶈﺎﺳﱯ ﺍﻟﻮﻃﲏ ﺍﻟﻘﺪﱘ ﺇﱃ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺍﳉﺪﻳﺪ‪ .‬ﻭﻗﺪ‬
‫ﰎ ﺇﻋﺪﺍﺩ ﻫﺬﻩ ﺍﻟﺘﻌﻠﻴﻤﺔ ﻋﻤﻼ ﲟﺠﻤﻮﻋﺔ ﻣﻦ ﺍﳌﻮﺍﺩ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺍﻟﺘﻨﻈﻴﻤﻴﺔ‪ ،‬ﺍﳌﺘﻤﺜﻠﺔ ﰲ ﺍﳌﻮﺍﺩ ‪ 39،38،29‬ﻭ‪ ،40‬ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻘﺎﻧﻮﻥ‬
‫‪ 11-07‬ﺍﻟﺼﺎﺩﺭ ﺑﺘﺎﺭﻳﺦ ‪ ،2007-11-25‬ﺍﻷﻣﺮ ﺭﻗﻢ ‪ 02-08‬ﺍﻟﺼﺎﺩﺭ ﺑﺘﺎﺭﻳﺦ ‪ 27‬ﺟﻮﻳﻠﻴﺔ ‪ 2008‬ﺍﳌﺘﻀﻤﻦ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ‬
‫ﺍﻟﺘﻜﻤﻴﻠﻲ‪ ،‬ﻭﺍﻷﻣﺮ ﺭﻗﻢ ‪156-08‬ﺍﻟﺼﺎﺩﺭ ﰲ ‪ 26‬ﻣﺎﻱ ‪ ،2008‬ﻭﺍﻟﱵ ﲤﺖ ﺍﻹﺷﺎﺭﺓ ﺇﻟﻴﻬﺎ ﰲ ﺟﺰﺀ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻘﻮﺍﻋﺪ ﺍﻟﻌﺎﻣﺔ‪ .‬ﺗﻌﺎﱐ‬
‫ﻫﺬﻩ ﺍﻟﺘﻌﻠﻴﻤﺔ ﻣﻦ ﺑﻌﺾ ﺍﻟﻨﻘﺎﺋﺺ ﻣﻦ ﺑﻴﻨﻬﺎ‪:‬‬
‫‪ −‬ﻧﻘﺺ ﰲ ﺍﳌﺨﻄﻄﺎﺕ ﺍﻟﺘﻮﺿﻴﺤﻴﺔ ﺍﻟﱵ ﻣﻦ ﺷﺄ‪‬ﺎ ﺗﻮﺿﻴﺢ ﺍﻟﺮﺅﻳﺔ ﺃﻛﺜﺮ ﻋﻦ ﺁﻟﻴﺔ ﺳﲑ ﻋﻤﻠﻴﺔ ﺍﻻﻧﺘﻘﺎﻝ‪.‬‬
‫‪ −‬ﻣﺪﻭﻧﺔ ﺍﳊﺴﺎﺑﺎﺕ ﳏﺪﻭﺩﺓ‪ ،‬ﺣﻴﺚ ﻛﺎﻥ ﻣﻦ ﺍﻷﻓﻀﻞ ﻓﺘﺢ ﺍ‪‬ﺎﻝ ﻷﺭﺑﻌﺔ ﺃﻭ ﲬﺴﺔ ﺃﻋﺪﺍﺩ ﺗﺴﻤﺢ ﺑﺘﺴﻴﲑ ﺃﻓﻀﻞ ﻟﻠﺤﺴﺎﺑﺎﺕ ﺍﻟﻔﺮﻋﻴﺔ‬
‫ﻣﻦ ﻃﺮﻑ ﺍﳌﺆﺳﺴﺎﺕ ﻛﺤﺴﺎﺑﺎﺕ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻣﺜﻼ‪.‬‬
 ‫ﺍﳋﺎﲤﺔ‬

‫ﻣﻦ ﺧﻼﻝ ﻋﺮﺽ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﶈﺎﺳﺒﺔ ﻭﺍﳉﺒﺎﻳﺔ‪ ،‬ﻳﻼﺣﻆ ﺫﻟﻚ ﺍﻟﺘﻮﺍﺻﻞ ﺍﻟﺘﻜﺎﻣﻠﻲ ﺍﻟﺬﻱ ﻇﻬﺮ ﻣﻊ ﻇﻬﻮﺭ ﺃﻭﱃ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‪،‬‬
‫ﺃﻳﻦ ﻛﺎﻧﺖ ﺍﶈﺎﺳﺒﺔ ﺍﳌﺎﻟﻴﺔ ﻭﻻﺯﺍﻟﺖ ﲣﺪﻡ ﺃﻏﺮﺍﺿﺎ ﺟﺒﺎﺋﻴﺔ ﲝﺘﺔ ﻭﺍﳌﺘﻤﺜﻠﺔ ﰲ ﲢﺪﻳﺪ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻛﻤﺎ ﻫﻮ ﺍﳊﺎﻝ ﰲ ﺍﳉﺰﺍﺋﺮ ﻣﺜﻼ‪.‬‬
‫ﻟﻜﻦ ﻇﻬﻮﺭ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ)‪ (IAS/IFRS‬ﺃﻋﻄﻰ ﻟﻠﻤﻔﺎﻫﻴﻢ ﻭﺍﳌﺒﺎﺩﺉ ﺍﶈﺎﺳﺒﻴﺔ ﻧﻔﺴﺎ ﺟﺪﻳﺪﺍ ﻭﺃﻫﺪﺍﻑ ﺃﻭﺳﻊ ﻭﺃﴰﻞ‬
‫ﻛﺘﺤﻘﻴﻖ ﻣﻌﺎﻳﲑ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﳌﺼﺪﺍﻗﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳌﻘﺪﻣﺔ ﻟﻠﻤﺴﺘﺜﻤﺮ ﻋﻠﻰ ﺍﳋﺼﻮﺹ ﻭﳐﺘﻠﻒ ﺍﻷﻃﺮﺍﻑ ﺍﳌﺴﺘﻌﻤﻠﲔ ﳍﺎ ﻋﻠﻰ‬
‫ﺍﻟﻌﻤﻮﻡ‪ .‬ﻭﻫﺬﺍ ﻣﺎ ﻳﺪﻓﻊ ﺇﱃ ﺍﻟﺒﺤﺚ ﻋﻦ ﺇﻣﻜﺎﻧﻴﺔ ﺍﳊﻔﺎﻅ ﻋﻠﻰ ﻃﺒﻴﻌﺔ ﺍﻟﻌﻼﻗﺔ ﺍﻟﱵ ﺗﺮﺑﻂ ﺍﳉﺒﺎﻳﺔ ﺑﺎﶈﺎﺳﺒﺔ ﻣﻦ ﻋﺪﻣﻬﺎ ﰲ ﻇﻞ ﺍﻟﺘﻄﻮﺭﺍﺕ‬
‫ﺍﻟﱵ ﻣﺴﺖ ﻫﺬﻩ ﺍﻷﺧﲑﺓ ﻋﻠﻰ ﺍﻷﻗﻞ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﶈﻠﻲ‪.‬‬
‫ﻭﻣﻦ ﲨﻠﺔ ﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﱵ ﳝﻜﻦ ﺍﻟﻮﺻﻮﻝ ﺇﻟﻴﻬﺎ‪:‬‬
‫─ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﶈﺎﺳﺒﺔ ﻭﺍﳉﺒﺎﻳﺔ ﺗﻌﺘﱪ ﺇﱃ ﺣﺪ ﻣﺎ ﻭﻃﻴﺪﺓ ﰲ ﺍﻏﻠﺐ ﺩﻭﻝ ﺍﻟﻌﺎﱂ‪.‬‬
‫─ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﺗﻄﺮﺡ ﻓﻜﺮﺓ ﺍﻟﺘﺒﺎﻋﺪ ﺑﲔ ﺍﳌﻔﺎﻫﻴﻢ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺍﳉﺒﺎﺋﻴﺔ ﻭﺑﻘﻮﺓ‪.‬‬
‫─ ﻣﻦ ﺧﻼﻝ ﺍﳉﻬﻮﺩ ﺍﳌﺒﺬﻭﻟﺔ ﻭﺍﻟﱵ ﻣﻦ ﺍﳌﻤﻜﻦ ﺃﻥ ﺗﻘﻠﻞ ﻣﻦ ﺃﺛﺮ ﺗﻄﺒﻴﻖ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺍﳉﺪﻳﺪ ﻋﻠﻰ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺒﺎﺋﻲ‬
‫ﺍﳉﺰﺍﺋﺮﻱ‪ ،‬ﻳﻼﺣﻆ ﺃﻥ ﺍﻟﺪﻭﻟﺔ ﺗﻌﻤﻞ ﻋﻠﻰ ﺗﻜﻴﻴﻒ ﻗﻮﺍﻋﺪ ﻭﻗﻮﺍﻧﲔ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺒﺎﺋﻲ ﺍﳉﺰﺍﺋﺮﻱ ﻭﻓﻘﺎ ﻟﻠﻤﻔﺎﻫﻴﻢ ﺍﶈﺎﺳﺒﻴﺔ‬
‫ﺍﳉﺪﻳﺪﺓ‪.‬ﻣﻦ ﺃﺟﻞ ﲢﻘﻴﻖ ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﺮﺟﻮﺓ ﻣﻦ ﺗﻄﺒﻴﻖ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ‬
‫ﻭﺑﻨﺎﺀ ﻋﻠﻰ ﺫﻟﻚ ﻳﻘﺘﺮﺡ‪:‬‬
‫─ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﲡﺎﺭﺏ ﺍﻟﺪﻭﻝ ﰲ ﺗﻄﺒﻴﻖ ﺍﳌﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ ﻭﻛﻴﻔﻴﺔ ﺗﻼﻓﻴﻬﺎ ﳌﺨﺘﻠﻒ ﺃﺛﺎﺭﻫﺎ ﺍﳉﺒﺎﺋﻴﺔ‪ ،‬ﺧﺎﺻﺔ ﺗﻠﻚ ﺍﻟﱵ ﺗﺮﺗﺒﻂ‬
‫ﺍﶈﺎﺳﺒﺔ ﺑﺎﳉﺒﺎﻳﺔ ﻓﻴﻬﺎ ﺑﻨﻔﺲ ﺍﻟﺪﺭﺟﺔ ﺍﺭﺗﺒﺎﻃﻬﻤﺎ ﰲ ﺍﳉﺰﺍﺋﺮ ﻣﺜﻞ ﻓﺮﻧﺴﺎ‪ ،‬ﺣﻴﺚ ﻻ ﳜﻔﻰ ﺃﻥ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺍﳉﺪﻳﺪ ﻫﻮ‬
‫ﺻﻮﺭﺓ ﻃﺒﻖ ﺍﻷﺻﻞ ﻋﻦ ﺍﳌﺨﻄﻂ ﺍﻟﻌﺎﻡ ﺍﻟﻔﺮﻧﺴﻲ ﻟﺴﻨﺔ ‪ 1983‬ﻭﺍﳌﻌﺪﻝ ﰲ ‪ ،1999‬ﻛﻤﺎ ﺃﻥ ﳐﺘﻠﻒ ﻗﻮﺍﻋﺪ ﻭﺃﺳﺎﺳﻴﺎﺕ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﳉﺒﺎﺋﻲ ﺷﺒﻴﻬﺔ ﺑﻨﻈﲑ‪‬ﺎ ﺍﻟﻔﺮﻧﺴﻴﺔ‪ ،‬ﻣﺎ ﻳﺪﻓﻊ ﺑﺎﻟﺴﻠﻄﺎﺕ ﺍﳌﻌﻨﻴﺔ ﺇﱃ ﳏﺎﻭﻟﺔ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﻛﻞ ﻫﺬﻩ ﺍﳌﻌﻄﻴﺎﺕ‪.‬‬
‫─ ﺑﺬﻝ ﺟﻬﺪ ﺃﻛﺜﺮ ﻟﺘﻌﺪﻳﻞ ﳐﺘﻠﻒ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﺑﺎﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ‪.‬‬
 ‫ﺍﳍﻮﺍﻣﺶ ﻭﺍﳌﺮﺍﺟﻊ‬
‫ﺍﳍﻮﺍﻣﺶ‬.1

1
- S. Julie, le rapport entre la fiscalité et la comptabilité, consulté le O2/03/2010,
http://www.oboulo.com/search?q=le+rapport+entre+la+fiscalit%C3%A9+et+la+comptabilit%C3%A9+&S=&T=&L=&E=&N=&fullS
earch=1&action=http%3A%2F%2Fwww.oboulo.com%2Fsearch
2
- Idem, O2/03/2010.
3
- S. Julie, Op-cit, O2/03/2010.
4
- Frédéric GIELEN ,John HEGARTY, A pan –European perspective on accounting implications of IAS/IFRS, World Bank, September
2007, p:2.
5
-Idem , ,p :2.
6
-Ibid, pp:9-10.
7
- Frédéric GIELEN, John HEGARTY , Op-cit, September 2007, pp:15-14
8
-Importantes différences entre règles fiscales et comptables, La Commission Des Questions Fiscales, consulté le 21/01/2010,
http://www.iccwbo.org/policy/taxation/id576/index.html.
9
.‫المتعلق بالنظام المحاسبي المالي‬،2007 ‫ جويلية‬26 ‫ الصادر في‬07-11 ‫ القانون رقم‬-
11
.2007 ،‫ مرجع سبق ذكره‬،07-11 ‫ القانون‬-

12
- Aissa kaci, Passage de résultat comptable au résultat fiscal, IEDF(Institut Maghrébin D'Economie Douanière et
Fiscale ),2002, Alger, p :58.

15
- Mohamed BARKI, Comptabilité et fiscalité de l’entreprise, maison ICA, Alger, 2007, p: 118.
16
- Idem , p: 118.
17
- .90:‫ ص‬،2010 ،‫ الجزائر‬،‫ دار األوراق الزرقاء‬،‫ محاسبة المؤسسة والجباية‬،‫جمال لعشيشي‬
18
- A.KADOURI, A.MIMMECHE, Cours de comptabilité financière selon IAS/IFRS et le SCF 2007,ENAG
Edition-Alger, 2009 , p :17.
19
. A Faten , Op-cit , site web consulté le 17/06/2009.
Deloitte Touche ، PricewaterhouseCoopers:‫ﻤﻮﻋﺔ ﺍﻛﱪ ﲬﺲ ﻣﻜﺎﺗﺐ ﺍﳌﺮﺍﺟﻌﺔ ﻭﻫﻲ‬‫ ﺗﻀﻢ ﻫﺬﻩ ﺍ‬ʰ
2002 ‫ ﰲ‬Enron ‫ ﺃﻣﺎ ﻫﺬﻩ ﺍﻷﺧﲑﺓ ﻓﻘﺪ ﰎ ﺣﻠﻬﺎ ﺑﻌﺪ ﻓﻀﻴﺤﺔ‬Arthur Andersen،KPMG،Ernst & Young،Tohmatsu
.‫ﻟﺘﺼﺒﺢ ﺑﺬﻟﻚ ﺃﺭﺑﻊ ﻣﻜﺎﺗﺐ ﻛﱪﻯ‬

.63:‫ﺹ‬،‫ ﻧﻔﺲ ﺍﳌﺮﺟﻊ ﺃﻋﻼﻩ‬-21

‫ ﺍﳌﺮﺍﺟﻊ‬.2
‫ﺍﻟﻨﺼﻮﺹ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ ﻭﺍﻟﺘﻨﻈﻴﻤﻴﺔ‬

75 ‫ ﺃﻣﺮ ﺭﻗﻢ‬--.‫ ﻳﺘﻀﻤﻦ ﺍﳌﺨﻄﻂ ﺍﻟﻮﻃﲏ ﻟﻠﻤﺤﺎﺳﺒﺔ‬1975 ‫ ﺃﻓﺮﻳﻞ‬29 ‫ ﻣﺆﺭﺥ ﰲ‬35

.‫ ﻳﺘﻀﻤﻦ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﺘﺠﺎﺭﻱ‬1975 ‫ ﺳﺒﺘﻤﱪ‬26 ‫ ﻣﺆﺭﺥ ﰲ‬59-75 ‫ ﺃﻣﺮ ﺭﻗﻢ‬-
- ‫ ﻭﺍﳌﺘﻀﻤﻦ ﺍﻟﻘﺎﻧﻮﻥ‬1975 ‫ ﺳﺒﺘﻤﱪ‬26 ‫ ﺍﳌﺆﺭﺥ ﰲ‬59-75 ‫ ﻳﻌﺪﻝ ﻭﻳﺘﻤﻢ ﺍﻷﻣﺮ ﺭﻗﻢ‬،1996 ‫ ﺩﻳﺴﻤﱪ‬09 ‫ ﻣﺆﺭﺥ ﰲ‬27-96 ‫ﺍﻷﻣﺮ ﺭﻗﻢ‬
.‫ﺍﻟﺘﺠﺎﺭﻱ‬
.2008 ‫ ﻳﺘﻀﻤﻦ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺘﻜﻤﻴﻠﻲ ﻟﺴﻨﺔ‬،2008 ‫ ﺟﻮﻳﻠﻴﺔ‬24 ‫ ﻣﺆﺭﺥ ﰲ‬02-08 ‫ ﺃﻣﺮ ﺭﻗﻢ‬-
 ‫‪ -‬ﻗﺎﻧﻮﻥ ﺭﻗﻢ ‪ 11-07‬ﻣﺆﺭﺥ ﰲ ‪ 25‬ﻧﻮﻓﻤﱪ ‪ 2007‬ﻳﺘﻀﻤﻦ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ‪.‬‬
‫‪ -‬ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺘﻜﻤﻴﻠﻲ ﻟﺴﻨﺔ ‪.2009‬‬
‫‪ -‬ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪.2010‬‬
‫‪ -‬ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ﺭﻗﻢ ‪ 318-96‬ﻣﺆﺭﺥ ﰲ ‪ 25‬ﺳﺒﺘﻤﱪ ‪ ،1996‬ﻳﺘﻀﻤﻦ ﺇﻧﺸﺎﺀ ﺍ‪‬ﻠﺲ ﺍﻟﻮﻃﲏ ﻟﻠﻤﺤﺎﺳﺒﺔ‪.‬‬
‫‪ -‬ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ﺭﻗﻢ ‪ 156-08‬ﻣﺆﺭﺥ ﰲ ‪ 26‬ﻣﺎﻱ ‪ 2008‬ﻳﺘﻀﻤﻦ ﺗﻄﺒﻴﻖ ﺃﺣﻜﺎﻡ ﺍﻟﻘﺎﻧﻮﻥ ﺭﻗﻢ ‪ 11-07‬ﺍﳌﺆﺭﺥ ﰲ ‪ 25‬ﻧﻮﻓﻤﱪ ‪2007‬‬
‫ﻭﺍﳌﺘﻀﻤﻦ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ‪.‬‬
‫‪ -‬ﺍﻟﻘﺮﺍﺭ ﺍﳌﺆﺭﺥ ﰲ ‪ 09‬ﺃﻛﺘﻮﺑﺮ ‪ ،1999‬ﻳﺘﻀﻤﻦ ﺗﻮﺍﻓﻖ ﺍﳌﺨﻄﻂ ﺍﻟﻮﻃﲏ ﻟﻠﻤﺤﺎﺳﺒﺔ ﻣﻊ ﻧﺸﺎﻁ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﻘﺎﺑﻀﺔ ﻭﲡﻤﻴﻊ ﺣﺴﺎﺑﺎﺕ ﺍ‪ ‬ﻤﻊ‪.‬‬

‫‪ -‬ﻗﺮﺍﺭ ﻣﺆﺭﺥ ﰲ ‪ 23‬ﺟﻮﺍﻥ ‪ 1975‬ﻳﺘﻌﻠﻖ ﺑﻜﻴﻔﻴﺔ ﺗﻄﺒﻴﻖ ﺍﳌﺨﻄﻂ ﺍﻟﻮﻃﲏ ﻟﻠﻤﺤﺎﺳﺒﺔ‬

‫‪ -‬ﺗﻌﻠﻴﻤﺔ ﺭﻗﻢ ‪ ،02‬ﺍﻟﺼﺎﺩﺭﺓ ﻋﻦ ﺍ‪‬ﻠﺲ ﺍﻟﻮﻃﲏ ﺍﶈﺎﺳﱯ ﰲ ‪ 29‬ﺃﻛﺘﻮﺑﺮ ‪.2010‬‬