social and human sciences review مجلة العلوم الاجتماعية والانسانية
Volume 11, Numéro 23, Pages 31-62

ﺍﻟﻤﺅﺴﺴﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ ﻓﻲ ﻤﻭﺍﺠﻬﺔ ﺼﻌﻭﺒﺎﺕ ﺘﻁﺒﻴﻕ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﺤﺎﺴﺒﻲ ﺍﻟﻤﺎﻟﻲ ﺍﻟﺠﺩﻴﺩ :ﺒﻌﺽ ﺍﻟﺤﻠﻭل.

الكاتب : ﻤﺨﺘﺎﺭ ﻤﺴﺎﻤﺢ .

الملخص

ﺘﻬﺩﻑ ﻫﺫﻩ ﺍﻟﻭﺭﻗﺔ ﺇﻟﻰ ﻤﻨﺎﻗﺸﺔ ﺃﻫﻡ ﺍﻟﺤﺎﻻﺕ ﻭﺍﻟﻭﻀﻌﻴﺎﺕ ﺍﻟﺘﻲ ﺃﺜﺒﺘﺕ ﻤﺤﺩﻭﺩﻴﺔ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﺤﺎﺴﺒﻲ ﺍﻟﺴﺎﺒﻕ ﻭﺇﺜﺒﺎﺕ ﻀﺭﻭﺭﺓ ﺘﻐﻴﻴﺭﻩ ﺤﺘﻰ ﻴﺘﻤﺎﺸﻰ ﻤﻊ ﺍﻟﻤﺴﺘﺠﺩﺍﺕ ﺍﻟﺘﻲ ﺘﻌﺭﻓﻬﺎ ﺍﻟﻤﺤﺎﺴﺒﺔ ﻋﻠﻰ ﺍﻟﻤﺴﺘﻭﻯ ﺍﻟﺩﻭﻟﻲ .ﻜﻤﺎ ﺘﺴﺘﻌﺭﺽ ﺨﺼﻭﺼﻴﺎﺕ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﺤﺎﺴﺒﻲ ﺍﻟﻤﺎﻟﻲ .2010 ﺍﻟﺠﺯﺍﺌﺭﻱ ﺍﻟﺠﺩﻴﺩ ﺍﻟﺫﻱ ﺸﺭﻉ ﻓﻲ ﺘﻁﺒﻴﻘﻪ ﻤﻊ ﺒﺩﺍﻴﺔ ﺍﻟﺴﻨﺔ ﺍﻟﻤﺎﻟﻴﺔ ﻭﻗﺩ ﺨﻠﺼﺕ ﻫﺫﻩ ﺍﻟﻭﺭﻗﺔ ﺇﻟﻰ ﻀﺭﻭﺭﺓ ﺇﺤﺩﺍﺙ ﺘﻐﻴﻴﺭﺍﺕ ﺘﻤﻜﻥ ﺍﻟﻤﺅﺴﺴﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻤﻥ ﺍﻟﺘﻐﻠﺏ ﻋﻠﻰ ﺍﻟﺼﻌﻭﺒﺎﺕ ﺍﻟﻤﻤﻜﻥ ﺘﺤﺩﻴﺩﻫﺎ ﻓﻲ ﺜﻼﺜﺔ ﻨﻘﺎﻁ، ﻤﻨﻬﺎ ﻭﺠﻭﺏ ﺍﻟﺘﻁﺒﻴﻕ ﺍﻟﺘﺩﺭﻴﺠﻲ ﻟﻠﻨﻅﺎﻡ ﺍﻟﻤﺤﺎﺴﺒﻲ ﻭﺍﻟﻤﺎﻟﻲ ﻋﻠﻰ ﺍﻟﻤﺅﺴﺴﺎﺕ ﺤﺴﺏ ﺤﺠﻤﻬﺎ ﻭﺃﻫﻤﻴﺘﻬﺎ، ﻭﻭﻀﻊ ﻤﻌﺎﻴﻴﺭ ﻤﺤﺎﺴﺒﻴﺔ ﻤﺤﻠﻴﺔ ﺘﻨﺒﻊ ﻤﻥ ﺍﻟﻭﺍﻗﻊ ﺍﻟﺠﺯﺍﺌﺭﻱ ﻭﺘﺘﻤﺎﺸﻰ ﻤﻊ ﺍﻟﻤﻌﺎﻴﻴﺭ ﺍﻟﺩﻭﻟﻴﺔ؛ ﻭﺃﺨﻴﺭﺍ ﺍﻟﻌﻤل ﻋﻠﻰ ﻋﻭﻟﻤﺔ ﺍﻟﺴﻠﻭﻙ ﺍﻹﺩﺍﺭﻱ ﻓﻲ ﺍﻟﺠﺯﺍﺌﺭ ﺒﻤﺎ ﻴﺘﻁﺎﺒﻕ ﻤﻊ ﻤﺎ ﻫﻭ ﻤﻌﻤﻭل ﺒﻪ ﻓﻲ ﺒﻘﻴﺔ ﺩﻭل ﺍﻟﻌﺎﻟﻡ ﺴﻴﻤﺎ ﺘﻠﻙ ﺍﻟﺘﻲ ﺘﻁﺒﻕ ﻤﻌﺎﻴﻴﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻟﺩﻭﻟﻴﺔ. This paper is aimed at discussing the different reasons behind the creation of the new accounting system that replaced the old one due to its deficiency, and it shows the specificities of the new accounting system applied in Algeria since 2010. The paper found out that there is need to introduce, changes likely to allow the economic enterprise to overcome the difficulties that are three folds: 1- The necessity of applying the new accounting system on the enterprises according to their size and importance. 2- Setting new standards of accounting inspired from the Algerian context and able to fit with the international standard 3- The globalization of the Algerian management behavior to fit the international standards.

الكلمات المفتاحية

ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﺤﺎﺴﺒﻲ ﺍﻟﻤﺎﻟﻲ ﺍﻟﺠﺩﻴد. ﺍﻟﻤﺅﺴﺴﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﺠﺯﺍﺌﺭﻴﺔ. ﺍﻟﻤﻌﺎﻴﻴﺭ ﺍﻟﺩﻭﻟﻴﺔ. ﻋﻭﻟﻤﺔ ﺍﻟﺴﻠﻭﻙ ﺍﻹﺩﺍﺭﻱ . ﻤﻌﺎﻴﻴﺭ ﺍﻟﻤﺤﺎﺴﺒﺔ ﺍﻟﺩﻭﻟﻴﺔ the international standard . the international standards.. the new accounting system