EISSN: 2602-5183 * PISSN: 1033-2437 412

412-401
401.‫ﺹ‬.‫ ﺹ‬،(2021) 01:‫ ﺍﻟﻌﺩﺩ‬،07 :‫ﺍﻟﻤﺠﻠﺩ‬ ‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬

2017-2013 ‫ﺩﺭﺍﺴﺔ ﻤﻴﺩﺍﻨﻴﺔ ﻟﺒﻠﺩﻴﺔ ﺍﻟﻨﺯﻟﺔ‬-15/247‫ﺘﻘﻴﻴﻡ ﺁﻟﻴﺎﺕ ﺍﻟﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻭﻤﻴﺔ ﻭﻓﻕ ﺍﻟﻤﺭﺴﻭﻡ ﺍﻟﺭﺌﺎﺴﻲ‬
Evaluating the mechanisms for monitoring public deals according to Presidential Decree 15/247
A field study for Al-Nazla municipality 2013-2017

3
‫ ﻣﻠﻴﻜﺔ ﺑﻦ ﺣﺎﺟﺔ‬،2 ‫ ﺧﲑﺍﻟﺪﻳﻦ ﻗﺮﺷﻲ‬،*،1 ‫ﺧﺎﻟﺪ ﺭﺟﻢ‬

([email protected]) ‫ ﺍﳉﺰﺍﺋﺮ‬،‫ ﺟﺎﻣﻌﺔ ﻭﺭﻗﻠﺔ‬،‫ ﺍﳌﺆﺳﺴﺔ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﶈﻠﻴﺔ ﺍﳌﺴﺘﺪﺍﻣﺔ‬،‫ ﳐﱪ ﺍﳉﺎﻣﻌﺔ‬1

([email protected]) ‫ ﺍﳉﺰﺍﺋﺮ‬،‫ ﺟﺎﻣﻌﺔ ﻭﺭﻗﻠﺔ‬،‫ ﻣﺎﻟﻴﺔ ﺍﻷﺳﻮﺍﻕ ﻭﻣﺎﻟﻴﺔ ﺍﳌﺆﺳﺴﺔ‬،‫ ﳐﱪ ﺍﻟﺘﻤﻮﻳﻞ‬2
([email protected]) ‫ ﺍﳉﺰﺍﺋﺮ‬،‫ ﺟﺎﻣﻌﺔ ﻭﺭﻗﻠﺔ‬،‫ ﺍﳌﺆﺳﺴﺔ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﶈﻠﻴﺔ ﺍﳌﺴﺘﺪﺍﻣﺔ‬،‫ ﳐﱪ ﺍﳉﺎﻣﻌﺔ‬3

2021/07/10 : ‫ ؛ ﺗﺎﺭﻳﺦ ﺍﻟﻨﺸﺮ‬2020/11/17: ‫ ؛ ﺗﺎﺭﻳﺦ ﺍﻟﻘﺒﻮﻝ‬2020/05/25: ‫ﺗﺎﺭﻳﺦ ﺍﻻﺳﺘﻼﻡ‬

‫ﺪﻑ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﻭﺍﻗﻊ ﺗﻄﺒﻴﻖ ﺁﻟﻴﺎﺕ ﺭﻗﺎﺑﺔ ﺗﺴﻴﲑ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﰲ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺫﺍﺕ ﺍﻟﻄﺎﺑﻊ ﺍﻹﺩﺍﺭﻱ‬ : ‫ﻣﻠﺨﺺ‬
‫ﺣﻴﺚ ﺣﺎﻭﻟﻨﺎ ﻣﻌﺎﳉﺔ ﺍﻹﺷﻜﺎﻟﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ " ﻣﺎﻣﺪﻯ ﻓﻌﺎﻟﻴﺔ ﺁﻟﻴﺎﺕ ﺍﻟﺮﻗﺎﺑﺔ ﰲ ﺍﻟﺘﺴﻴﲑ ﺍﻟﻔﻌﺎﻝ ﻟﻠﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ؟ " ﻟﻺﺟﺎﺑﺔ ﻋﻦ ﻫﺬﻩ ﺍﻹﺷﻜﺎﻟﻴﺔ ﻗﻤﻨﺎ‬
‫ ﺗﻮﺻﻠﻨﺎ ﺍﱃ ﺃﻥ‬،‫ ﺍﺫ ﺍﺳﺘﺨﺪﻣﻨﺎ ﺍﳌﻘﺎﺑﻠﺔ ﻣﻊ ﳉﺎﻥ ﺗﺴﻴﲑ ﺍﻟﺼﻔﻘﺎﺕ ﺍﺿﺎﻓﺔ ﺍﱃ ﺍﳌﺮﺍﻗﺐ ﺍﳌﺎﱄ‬،‫ ﺍﳌﻘﺎﻃﻌﺔ ﺍﻻﺩﺍﺭﻳﺔ ﺗﻘﺮﺕ‬-‫ﺑﺪﺭﺍﺳﺔ ﻣﻴﺪﺍﻧﻴﺔ ﺑﺒﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ‬
‫ﺁﻟﻴﺎﺕ ﺭﻗﺎﺑﺔ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﳚﺐ ﺃﻥ ﺗﺘﻤﻴﺰ ﺑﺎﻟﻔﻌﺎﻟﻴﺔ ﻭﲪﺎﻳﺔ ﺍﳌﺎﻝ ﺍﻟﻌﺎﻡ ﻣﻦ ﺧﻼﻝ ﺗﻮﺟﻴﻪ ﺍﳌﺼﻠﺤﺔ ﺍﳌﺘﻌﺎﻗﺪﺓ ﳓﻮ ﻣﺴﺎﺭ ﻣﻨﺘﻈﻢ ﺍﳌﺮﺍﺣﻞ ﻭﻣﺘﻜﺎﻣﻞ‬
‫ ﻭﻣﻦ ﺟﻬﺔ ﺃﺧﺮﻯ ﺗﺪﻋﻢ ﺳﻴﺎﺳﺔ ﺍﻟﺪﻭﻟﺔ ﺍﻟﱵ‬،‫ﺍﳋﻄﻮﺍﺕ ﳝﻜﻨﻬﺎ ﻣﻦ ﺇﺑﺮﺍﻡ ﺻﻔﻘﺎﺕ ﻋﻤﻮﻣﻴﺔ ﺗﻠﱯ ﻣﻦ ﺟﻬﺔ ﺍﳌﺘﻄﻠﺒﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﲡﺴﺪ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻟﺘﻨﻤﻮﻳﺔ‬
.‫ﺪﻑ ﺇﱃ ﺗﻌﺰﻳﺰ ﻓﺮﺹ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﺗﺮﻗﻴﺔ ﺍﻹﻧﺘﺎﺝ ﺍﻟﻮﻃﲏ ﻭﺗﺮﺷﻴﺪ ﺍﻟﻨﻔﻘﺎﺕ‬
.‫ ﻣﻴﺰﺍﻧﻴﺔ‬،‫ ﺁﻟﻴﺎﺕ ﺍﻟﺮﻗﺎﺑﺔ‬،‫ ﳏﺎﺳﺒﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‬،‫ ﺻﻔﻘﺎﺕ ﻋﻤﻮﻣﻴﺔ‬:‫ﺍﻟﻜﻠﻤﺎﺕ ﺍﳌﻔﺘﺎﺣﻴﺔ‬
E63 ‫ ؛‬E44 : JEL ‫ﺗﺼﻨﻴﻒ‬

Abstract: The purpose of this study is to identify the reality of the implementation of the
mechanisms for controlling the conduct of public procurement. We tried to address the following
problem: "To what extent have oversight mechanisms contributed to the effective management of
public procurement in the municipality of Nazlah?", we used interview, and cuse study.
we have concluded that the mechanisms of controlling public procurement must be effective and
protect the public money by directing the contracting authority towards a regular course of steps
and integrated steps that enable it to conclude public procurement that meet General requirements
embody development projects and on the other hand, supports the state, which aims to promote
investment opportunities and promotion of national production and the rationalization of
expenditure policy.

Keywords: public procurement, public accounting, control mechanisms, budget.

Jel Classification Codes : E44; E63

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 *

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‫ﺨﺎﻟﺩ ﺭﺠﻡ‪ ،‬ﺨﻴﺭ ﺍﻟﺩﻴﻥ ﻗﺭﻴﺸﻲ‪ ،‬ﻤﻠﻴﻜﺔ ﺒﻥ ﺤﺎﺠﺔ )‪ ،(2020‬ﺘﻘﻴﻴﻡ ﺁﻟﻴﺎﺕ ﺍﻟﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻭﻤﻴﺔ ﻭﻓﻕ ﺍﻟﻤﺭﺴﻭﻡ ﺍﻟﺭﺌﺎﺴﻲ‪) ،15/247‬ﺹ‪.‬ﺹ‪(412-401‬‬

‫‪ -I‬ﲤﻬﻴﺪ ‪:‬‬
‫ﻣﻦ ﺃﻫﻢ ﺻﻮﺭ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﻤﻮﻣﻲ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺍﻟﱵ ﺗﻌﺘﱪ ﺃﺩﺍﺓ ﺇﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﻣﻦ ﺧﻼﻝ ﺗﻌﺪﺩ ﺃﺩﻭﺍﺭﻫﺎ ﻭﺍﺗﺴﺎﻉ ﳎﺎﻻ‪‬ﺎ‪ ،‬ﻓﻬﻲ ﺁﻟﻴﺔ ﻟﺘﻨﻔﻴﺬ‬
‫ﺍﳌﺸﺎﺭﻳﻊ ﻋﻠﻰ ﺍﺭﺽ ﺍﻟﻮﺍﻗﻊ ﺇﺫﺍ ﰎ ﺍﺳﺘﻐﻼﳍﺎ ﻋﻠﻰ ﺃﺣﺴﻦ ﻭﺟﻪ ﻭﺍﳌﺴﺎﳘﺔ ﰲ ﺍﻟﺮﻭﺍﺝ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﺇﻧﻌﺎﺵ ﺍﳌﻘﺎﻭﻻﺕ‪ ،‬ﻭﺗﻮﻓﲑ ﻓﺮﺹ ﺍﻟﺸﻐﻞ ‪ ،‬ﻫﺬﺍ ﻣﺎ‬
‫ﺟﻌﻞ ﺍﳌﺸﺮﻉ ﳜﺼﻬﺎ ﺑﺘﻨﻈﻴﻢ ﻣﺴﺘﻘﻞ‪ .‬ﻧﺘﻴﺠﺔ ﳌﺎ ﺳﺒﻖ ﻛﻮﻥ ﺃﻥ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺟﻪ ﻣﻦ ﺃﻭﺟﻪ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﻤﻮﻣﻲ ﺗﻜﻠﻒ ﺍﳋﺰﻳﻨﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‬
‫ﻣﺒﺎﻟﻎ ﻣﺎﻟﻴﺔ ﺿﺨﻤﺔ‪ ،‬ﻭﺟﺐ ﻭﺿﻊ ﺗﺪﺍﺑﲑ ﻭﺍﻟﻴﺎﺕ ﳌﺮﺍﻗﺒﺔ ﺗﺴﻴﲑﻫﺎ ﻳﻜﻔﻞ ﲪﺎﻳﺔ ﺍﳌﺎﻝ ﺍﻟﻌﺎﻡ ﺍﻟﺬﻱ ﻳﻜﻮﻥ ﳏﻞ ﻧﻔﻘﺎﺕ ﻫﺬﺍ ﺍﻟﻨﻮﻉ ﻣﻦ ﺍﻟﻌﻘﻮﺩ ﲟﺎ ﳛﻘﻖ‬
‫ﺍﻟﺘﻮﺍﺯﻥ ﺑﲔ ﻣﺘﻄﻠﺒﺎﺕ ﺗﻮﻓﲑ ﺍﳊﺎﺟﺎﺕ ﺍﻟﻌﺎﻣﺔ ﻣﻦ ﺟﻬﺔ‪ ،‬ﻭﻣﺘﻄﻠﺒﺎﺕ ﺍﻻﺳﺘﻐﻼﻝ ﺍﻷﻣﺜﻞ ﻟﻠﻤﺎﻝ ﺍﻟﻌﺎﻡ ﻭﲪﺎﻳﺘﻪ ﻣﻦ ﺍﻟﺘﺒﺬﻳﺮ ﻭﺍﻟﻔﺴﺎﺩ ﻣﻦ ﺟﻬﺔ ﺃﺧﺮﻯ‪،‬‬
‫ﻫﺬﺍ ﻳﺆﺩﻱ ﺑﻨﺎ ﺇﱃ ﻃﺮﺡ ﺍﻟﺘﺴﺎﺅﻝ ﻋﻦ ﻣﺪﻯ ﺗﻄﺒﻴﻖ ﺁﻟﻴﺎﺕ ﻣﺮﺍﻗﺒﺔ ﺗﺴﻴﲑ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻭﻣﻨﻪ ﳝﻜﻦ ﺻﻴﺎﻏﺔ ﺍﻹﺷﻜﺎﻟﻴﺔ ﺍﻵﺗﻴﺔ‪:‬‬
‫ﻣﺎ ﻣﺪﻯ ﻓﻌﺎﻟﻴﺔ ﺍﻵﻟﻴﺎﺕ ﺍﻟﺮﻗﺎﺑﻴﺔ ﰲ ﺍﻟﺘﺴﻴﲑ ﺍﻟﻔﻌﺎﻝ ﻟﻠﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺑﺒﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﺣﻼﻝ ﺍﻟﻔﺘﺮﺓ ‪2017-2013‬؟‬
‫ﺍﻟﻔﺮﺿﻴﺎﺕ‪:‬‬
‫‪ -‬ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻫﻲ ﺗﻮﻗﻌﺎﺕ ﻭﺗﻘﺪﻳﺮﺍﺕ ﺩﻗﻴﻘﺔ ﳌﺸﺎﺭﻳﻊ ﺳﻴﺘﻢ ﺍﳒﺎﺯﻫﺎ ﻣﺴﺘﻘﺒﻼ؛‬
‫‪ -‬ﲤﺮ ﺇﺟﺮﺍﺀﺍﺕ ﺇﺑﺮﺍﻡ ﻭﺗﻨﻔﻴﺬ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺑﺂﻟﻴﺎﺕ ﺭﻗﺎﺑﻴﺔ ﻋﻠﻰ ﳐﺘﻠﻒ ﺍﳌﺴﺘﻮﻳﺎﺕ؛‬
‫‪ -‬ﺇﻥ ﺍﻟﺘﻄﺒﻴﻖ ﺍﻟﺴﻠﻴﻢ ﻵﻟﻴﺎﺕ ﻣﺮﺍﻗﺒﺔ ﺍﻟﺘﺴﻴﲑ ﻟﻠﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺑﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﳝﻜﻨﻬﺎ ﻣﻦ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺃﻓﻀﻞ ﺍﻟﻨﺘﺎﺋﺞ ﻭﰲ ﺍﻟﻮﻗﺖ‬
‫ﺍﳌﺨﺼﺺ ﻟﺬﻟﻚ‪.‬‬
‫ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ‪:‬‬
‫‪ -‬ﺩﺭﺍﺳﺔ ﺧﻀﺮﻱ ﲪﺰﺓ ‪ ،20151‬ﻫﺪﻓﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺍﱃ ﺇﺑﺮﺍﺯ ﺃﳘﻴﺔ ﺁﻟﻴﺎﺕ ﲪﺎﻳﺔ ﺍﳌﺎﻝ ﰲ ﻭﺿﻊ ﺣﺪ ﻻﻧﺘﺸﺎﺭ ﻇﺎﻫﺮﺓ ﺍﻟﻔﺴﺎﺩ‪ ،‬ﰲ ﻇﻞ‬
‫ﺍﺭﺗﻔﺎﻉ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﺎﻣﺔ ﺍﻟﺬﻱ ﻧﺘﺞ ﻋﻨﻪ ﺗﺰﺍﻳﺪ ﺣﺠﻢ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻫﺬﻩ ﺍﻷﺧﲑﺓ ﺍﻟﱵ ﺗﻌﺘﱪ ﺍ‪‬ﺎﻝ ﺍﳊﻴﻮﻱ ﻟﺘﺤﺮﻳﻚ ﺍﳌﺎﻝ ﺍﻟﻌﺎﻡ‪،‬‬
‫ﺍﻋﺘﻤﺪ ﺍﻟﺒﺎﺣﺚ ﻋﻠﻰ ﺍﳌﻨﻬﺞ ﺍﻟﺘﺤﻠﻴﻠﻲ ﻭﺗﻮﺻﻞ ﺍﱃ‪ :‬ﺿﺮﻭﺭﺓ ﻭﺿﻊ ﺁﻟﻴﺎﺕ ﻛﻔﻴﻠﺔ ﲝﻤﺎﻳﺔ ﺍﳌﺎﻝ ﺍﻟﻌﺎﻡ ﰲ ﺇﻃﺎﺭ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻋﱪ‬
‫ﻛﻞ ﺍﳌﺮﺍﺣﻞ ﺍﻟﱵ ﲤﺮ ‪‬ﺎ‪ ،‬ﺑﺪﺀ ﲟﺮﺣﻠﺔ ﺇﺑﺮﺍﻣﻬﺎ ﺁﻟﻴﺎﺕ ﺫﺍﺕ ﻃﺎﺑﻊ ﻭﻗﺎﺋﻲ ﻣﻦ ﺧﻼﻝ ﻣﺴﺘﻮﻳﺎﺕ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ‪ ،‬ﺍﳋﺎﺭﺟﻴﺔ‪ ،‬ﻭﺍﻟﻮﺻﺎﻳﺔ‪،‬‬
‫ﺭﻗﺎﺑﺔ ﺍﻟﻘﻀﺎﺀ ﺍﻹﺩﺍﺭﻱ ﰲ ﺗﺴﻠﻴﻂ ﺍﻟﻌﻘﻮﺑﺎﺕ ﻋﻠﻰ ﻣﺮﺗﻜﱯ ﺟﺮﳝﺔ ﺍﻟﺮﺷﻮﺓ‪ ،‬ﺍﺳﺘﻐﻼﻝ ﺍﻟﻨﻔﻮﺫ‪ ،‬ﺍﻻﺧﺘﻼﺱ‪ ،‬ﺳﻮﺀ ﳑﺎﺭﺳﺔ ﺍﻟﻮﻇﻴﻔﺔ‪.‬‬
‫‪ -‬ﺩﺭﺍﺳﺔ ﺗﻴﺎﺏ ﻧﺎﺩﻳﺔ ‪ ،20132‬ﻫﺪﻓﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺍﱃ ﺗﺴﻠﻴﻂ ﺍﻟﻀﻮﺀ ﻋﻠﻰ ﺍﻹﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﺍﳌﺘﺒﻌﺔ ﳌﻮﺍﺟﻬﺔ ﺍﻟﻔﺴﺎﺩ ﰲ ﺃﻫﻢ ﳎﺎﻝ ﺍﻗﺘﺼﺎﺩﻱ‬
‫ﻫﻮ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻋﻠﻰ ﺿﻮﺀ ﺍﻟﻨﺼﻮﺹ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍﳌﻨﻈﻤﺔ ﳍﺎ‪ ،‬ﻭﲢﺪﻳﺪ ﻣﺪﻯ ﻛﻔﺎﻳﺔ ﻫﺬﻩ ﺍﻵﻟﻴﺎﺕ ﳌﻮﺍﺟﻬﺔ ﻛﺎﻓﺔ ﺃﺷﻜﺎﻝ‬
‫ﺍﻟﺼﻔﻘﺎﺕ ﺍﳌﺸﺒﻮﻫﺔ‪ ،‬ﺣﻴﺚ ﺍﲤﺪﺕ ﻋﻠﻰ ﺍﳌﻨﻬﺠﲔ ﺍﻟﻮﺻﻔﻲ ﻭ ﺍﻟﺘﺎﺭﳜﻲ‪ ،‬ﻭﺗﻮﺻﻠﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺍﱃ‪ :‬ﺃﻥ ﻋﻼﺝ ﻇﺎﻫﺮﺓ ﺍﻟﻔﺴﺎﺩ ﻻ ﻳﻜﻮﻥ‬
‫ﺇﻻ ﺑﺎﻋﺘﻤﺎﺩ ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺎﺕ ﻣﺘﻌﺪﺩﺓ ﺍﳉﻮﺍﻧﺐ‪ ،‬ﺫﻟﻚ ﻻﻥ ﺍﻟﻔﺴﺎﺩ ﻇﺎﻫﺮﺓ ﻣﺮﻛﺒﺔ‪ ،‬ﻋﻦ ﻃﺮﻳﻖ ﺗﻜﺮﻳﺲ ﺁﻟﻴﺎﺕ ﻭﻗﺎﺋﻴﺔ ﻭﺭﺩﻋﻴﺔ ﺗﺘﻀﻤﻦ‬
‫ﻣﻴﻜﺎﻧﺰﻣﺎﺕ ﻭﺗﺪﺍﺑﲑ ﶈﺎﺭﺑﺔ ﺍﻟﻔﺴﺎﺩ‪.‬‬
‫‪ -‬ﺩﺭﺍﺳﺔ ﺻﺎﺩﻗﻲ ﻋﺒﺎﺱ‪ ،2017 3‬ﻫﺪﻓﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺍﱃ ﺇﺑﺮﺍﺯ ﺃﳘﻴﺔ ﺁﻟﻴﺎﺕ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻘﺒﻠﻴﺔ ﰲ ﻣﺮﺣﻠﺔ ﺇﺑﺮﺍﻡ ﺍﻟﺼﻔﻘﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻭﻋﻠﻴﻪ ﻻﺑﺪ ﻣﻦ‬
‫ﺍﻻﻧﻌﻘﺎﺩ ﺍﻟﺴﻠﻴﻢ ﻟﻠﺼﻔﻘﺔ ﲢﻘﻴﻘﺎ ﻟﻠﻤﻨﻔﻌﺔ ﺍﻟﻌﺎﻣﺔ‪.‬ﺣﻴﺚ ﺗﻌﺘﱪ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻘﺒﻠﻴﺔ ﺭﻗﺎﺑﺔ ﻭﻗﺎﺋﻴﺔ ﻏﺎﻳﺘﻬﺎ ﺗﻜﻤﻦ ﰲ ﻣﺮﺍﻋﺎﺓ ﻣﺒﺎﺩﺉ ﺣﺮﻳﺔ ﺍﻟﻮﺻﻮﻝ‬
‫ﻟﻠﻄﻠﺐ ﺍﻟﻌﻤﻮﻣﻲ ﻭﺍﳌﺴﺎﻭﺍﺓ ﺑﲔ ﺍﳌﺘﻌﻬﺪﻳﻦ ﻭﺷﻔﺎﻓﻴﺔ ﺍﻹﺟﺮﺍﺀﺍﺕ‪ ،‬ﻭﻗﺪ ﺗﻮﺻﻠﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺍﱃ ﺃﻥ ﺁﻟﻴﺎﺕ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻘﺒﻠﻴﺔ ﰲ ﻇﻞ ﺍﻟﺘﻨﻈﻴﻢ‬
‫ﺍﳉﺪﻳﺪ ﻟﻠﺼﻔﻘﺎﺕ)ﺍﳌﺮﺳﻮﻡ ﺭﻗﻢ ‪ (247/15‬ﺃﺑﻘﻰ ﻋﻠﻰ ﺍﻷﻃﺮ ﺍﻟﺴﺎﺑﻘﺔ ﻟﻠﺮﻗﺎﺑﺔ ﺍﻟﻘﺒﻠﻴﺔ ﺩﻭﻥ ﺇﺿﺎﻓﺔ ﺃﻱ ﺿﻤﺎﻧﺎﺕ ﺟﺪﻳﺪﺓ ﻣﻦ ﺷﺄ‪‬ﺎ ﺗﻔﻌﻴﻞ‬
‫ﻫﺬﻩ ﺍﻵﻟﻴﺎﺕ ﺍﻭ ﻣﺮﺍﻋﺎﺓ ﺧﺼﻮﺻﻴﺔ ﺗﻄﺒﻴﻘﻬﺎ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﳉﻤﺎﻋﺎﺕ ﺍﶈﻠﻴﺔ‪.‬‬
‫ﻛﻤﺎ ﺃﻥ ﺻﻴﺎﻏﺔ ﺑﻌﺾ ﻧﺼﻮﺹ ﺍﻟﺘﻨﻈﻴﻢ ﻏﺎﻣﻀﺔ ﻭﻏﲑ ﻭﺍﺿﺤﺔ ﺍﻟﺪﻻﻟﺔ‪ ،‬ﻭﻗﺪ ﻏﻠﺒ‪‬ﺖ ﻛﻔﺔ ﺍﳌﺼﻠﺤﺔ ﺍﳌﺘﻌﺎﻗﺪﺓ ﻭﻛﺬﺍ ﻗﺮﺍﺭﺍ‪‬ﺎ ﻋﻠﻰ ﻗﺮﺍﺭﺍﺕ‬
‫ﻫﻴﺌﺎﺕ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻘﺒﻠﻴﺔ ﳑﺎ ﺍﺛﺮ ﺳﻠﺒﺎ ﻋﻠﻰ ﺍﻟﺘﻄﺒﻴﻖ ﺍﳊﺴﻦ ﳌﺒﺎﺩﺉ ﺍﻹﺑﺮﺍﻡ ﻭﲢﻘﻴﻖ ﺍﳌﺸﺮﻭﻋﻴﺔ ﺍﳌﻄﻠﻮﺑﺔ‪.‬‬
‫‪ -1‬ﻣﻔﻬﻮﻡ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‬
‫ﺇﻥ ﻛﻠﻤﺔ ﺻﻔﻘﺔ ﺗﻌﲏ ﺍﻟﻌﻘﺪ‪ ،‬ﺃﻭ ﺍﻟﺒﻴﻌﺔ‪ ،‬ﻭﻳﻘﺎﻝ ﺭﺍﲝﺔ‪ ،‬ﺃﻭ ﺧﺎﺳﺮﺓ‪ .‬ﻭﻛﻠﻤﺔ ﺻﻔﻘﺔ ﺑﺎﻟﻔﺘﺢ ﻣﺄﺧﻮﺫﺓ ﻣﻦ "ﺻﻔﻖ" ﲟﻌﲎ ﺿﺮﺏ ﺍﻟﻴﺪ ﻋﻠﻰ ﺍﻟﻴﺪ‬
‫ﰲ ﺍﻟﺒﻴﻊ ﻓﻬﻲ ﻋﻼﻣﺔ ﺇﺟﺮﺍﺀﻩ ﻭﺇﲤﺎﻣﻪ‪ ،‬ﺃﻣﺎ ﺍﺻﻄﻼﺡ ﻓﻜﻠﻤﺔ ﺻﻔﻘﺔ ﺩﻻﻟﺔ ﻋﻠﻰ ﻧﻘﻞ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﻣﻦ ﺷﺨﺺ ﻵﺧﺮ‪ ،‬ﻛﻤﺎ ﻳﺘﻀﻤﻦ ﺍﳌﻔﻬﻮﻡ ﺃﻳﻀﺎ‬
‫ﺍﻟﺼﻴﻐﺔ ﺍﻟﺘﺠﺎﺭﻳﺔ ﺍﻟﺒﺤﺘﺔ ﺍﺣﺘﻜﺮ‪‬ﺎ ﺍﻟﻠﻐﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻭﺗﺪﺍﻭﳍﺎ ﻛﻤﺼﻄﻠﺢ ﺧﺎﺹ ﺑﻌﺎﱂ ﺍﳌﺎﻝ ﻭﺍﻷﻋﻤﺎﻝ‪.‬‬
‫ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻫﻲ ﺻﻮﺭﺓ ﻣﻦ ﺻﻮﺭ ﺍﻟﻌﻘﻮﺩ ﺍﻹﺩﺍﺭﻳﺔ ﲢﺘﻞ ﺃﳘﻴﺔ ﻛﱪﻯ ﰲ ﳎﺎﻝ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻭﻟﺬﻟﻚ ﺃﻭﻻﻫﺎ ﺍﳌﺸﺮﻉ‬
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‫ﺍﳉﺰﺍﺋﺮﻱ ﺃﳘﻴﺔ ﺧﺎﺻﺔ‪ ،‬ﻣﻦ ﺧﻼﻝ ﺍﺳﺘﻘﻼﳍﺎ ﺑﺘﺸﺮﻳﻊ ﺧﺎﺹ ﻭﺃﺣﻜﺎﻡ ﻓﻨﻴﺔ ﺗﺘﻤﺎﺷﻰ ﻣﻊ ﻃﺒﻴﻌﺔ ﺃﻫﺪﺍﻓﻬﺎ‪.‬‬

‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬ ‫‪- 402 -‬‬

 ‫‪EISSN: 2602-5183 * PISSN: 1033-2437‬‬ ‫‪412‬‬
‫‪412-401‬‬
‫ﺍﻟﻤﺠﻠﺩ‪ ،07 :‬ﺍﻟﻌﺩﺩ‪ ،(2021) 01:‬ﺹ‪.‬ﺹ‪401.‬‬ ‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬

‫ﺇﺫﺍ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻫﻲ ﻋﻘﻮﺩ ﻣﻜﺘﻮﺑﺔ ﺗﱪﻡ ﻣﻊ ﻣﺘﻌﺎﻣﻠﲔ ﺍﻗﺘﺼﺎﺩﻳﲔ‪ ،‬ﻫﺪﻓﻬﺎ ﺗﻠﺒﻴﺔ ﺣﺎﺟﺎﺕ ﺍﳌﺼﻠﺤﺔ ﺍﳌﺘﻌﺎﻗﺪﺓ ﺍﳌﺘﻤﺜﻠﺔ ﰲ ﺍﳒﺎﺯ ﺃﺷﻐﺎﻝ ﺃﻭ ﺍﻗﺘﻨﺎﺀ‬
‫ﻟﻮﺍﺯﻡ ﺃﻭ ﺍﻟﻘﻴﺎﻡ ﺑﺪﺭﺍﺳﺎﺕ ﺃﻭ ﺗﻘﺪﱘ ﺧﺪﻣﺎﺕ‪) .‬ﺍﳌﺎﺩﺓ ‪ 2‬ﻣﻦ ﺍﳌﺮﺳﻮﻡ ﺍﻟﺮﺋﺎﺳﻲ ﺭﻗﻢ ‪(247-15‬‬
‫‪ -2‬ﺃﻫﺪﺍﻑ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ :‬ﺪﻑ ﺍﻟﺼﻔﻘﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺇﱃ‪) :‬ﺍﳌﺎﺩﺓ ‪ 2‬ﻣﻦ ﺍﳌﺮﺳﻮﻡ ﺍﻟﺮﺋﺎﺳﻲ ﺭﻗﻢ ‪(247-15‬‬
‫‪ -‬ﺍﳒﺎﺯ ﺃﺷﻐﺎﻝ ﺑﻨﺎﺀ ﺃﻭ ﲡﺪﻳﺪ ﺃﻭ ﺻﻴﺎﻧﺔ ﺃﻭ ﺗﺄﻫﻴﻞ ﺃﻭ ‪‬ﻴﺌﺔ ﺃﻭ ﺗﺮﻣﻴﻢ ﺃﻭ ﺇﺻﻼﺡ ﺃﻭ ﺗﺪﻋﻴﻢ ﺃﻭ ﻫﺪﻡ ﻣﻨﺸﺄﺓ ﺃﻭ ﺟﺰﺀ ﻣﻨﻬﺎ‪ ،‬ﲟﺎ ﰲ ﺫﻟﻚ ﺍﻟﺘﺠﻬﻴﺰﺍﺕ‬
‫ﺍﳌﺮﺗﺒﻄﺔ ‪‬ﺎ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻻﺳﺘﻐﻼﳍﺎ‪.‬‬
‫‪ -‬ﺍﻗﺘﻨﺎﺀ ﻟﻮﺍﺯﻡ ﺃﻭ ﺇﳚﺎﺭ ﺃﻭ ﺑﺎﻟﺒﻴﻊ ﺑﺎﻹﳚﺎﺭ ﻟﻌﺘﺎﺩ ﺃﻭ ﻣﻮﺍﺩ‪ ،‬ﻣﻬﻤﺎ ﻛﺎﻥ ﺷﻜﻠﻬﺎ‪.‬‬
‫‪ -‬ﺍﻟﻘﻴﺎﻡ ﺑﺪﺭﺍﺳﺎﺕ ﺗﺸﻤﻞ ﻣﻬﻤﺎﺕ ﺍﳌﺮﺍﻗﺒﺔ ﺍﻟﺘﻘﻨﻴﺔ ﺃﻭ ﺍﳉﻴﻮﺗﻘﻨﻴﺔ ﻭﺍﻹﺷﺮﺍﻑ ﻋﻠﻰ ﺍﳒﺎﺯ ﺃﺷﻐﺎﻝ ﻣﻦ ﺧﻼﻝ ﺩﺭﺍﺳﺎﺕ ﺃﻭﻟﻴﺔ ﺃﻭ ﺗﺸﺨﻴﺺ ﺃﻭ ﺭﺳﻮﻡ‬
‫ﻣﺒﺪﺋﻴﺔ ﺃﻭ ﺩﺭﺍﺳﺎﺕ ﺗﻨﻔﻴﺬﻳﺔ‪.‬‬
‫‪ -‬ﺗﻘﺪﱘ ﺧﺪﻣﺎﺕ ﻭﻫﻲ ﺻﻔﻘﺔ ﻋﻤﻮﻣﻴﺔ ﲣﺘﻠﻒ ﻋﻦ ﺻﻔﻘﺎﺕ ﺍﻷﺷﻐﺎﻝ ﺃﻭ ﺍﻟﻠﻮﺍﺯﻡ ﺃﻭ ﺍﻟﺪﺭﺍﺳﺎﺕ ﻣﺜﻞ ﺧﺪﻣﺎﺕ ﺍﻟﺘﺄﻣﲔ‪ ،‬ﺍﻟﻜﻬﺮﺑﺎﺀ ﻭﺍﻟﻐﺎﺯ‪.‬‬
‫‪ -3‬ﺍﳌﺒﺎﺩﺉ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻠﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ‪:‬ﺗﺘﻤﺜﻞ ﰲ ‪) :‬ﺍﳌﺎﺩﺓ ‪ 5‬ﻣﻦ ﺍﳌﺮﺳﻮﻡ ﺍﻟﺮﺋﺎﺳﻲ ﺭﻗﻢ ‪(247-15‬‬
‫‪ -‬ﺣﺮﻳﺔ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﻟﻄﻠﺐ ﺍﻟﻌﻤﻮﻣﻲ ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﻹﺷﻬﺎﺭ ﺍﻟﻮﺍﺳﻊ ﻣﻊ ﺳﻬﻮﻟﺔ ﺍﻟﻮﺻﻮﻝ ﺍﱃ ﺍﻟﻮﺛﺎﺋﻖ‪ ،‬ﺃﺟﺎﻝ ﲢﻀﲑ ﺍﻟﻌﺮﻭﺽ‬
‫ﺗﻜﻮﻥ ﻛﺎﻓﻴﺔ ﻟﻠﻤﺘﺮﺷﺤﲔ‪.‬‬
‫‪ -‬ﺍﳌﺴﺎﻭﺍﺓ ﰲ ﻣﻌﺎﻣﻠﺔ ﺍﳌﺘﺮﺷﺤﲔ ﻣﻦ ﺧﻼﻝ ﻣﻌﺎﻳﲑ ﺍﺧﺘﻴﺎﺭ ﻣﻮﺿﻮﻋﻴﺔ‪ ،‬ﻭﺍﻟﺘﻄﺒﻴﻖ ﺍﻟﺼﺎﺭﻡ ﳌﻌﺎﻳﲑ ﺍﻟﺘﻨﻘﻴﻂ ﺣﺴﺐ ﺩﻓﺘﺮ ﺍﻟﺸﺮﻭﻁ‪.‬‬
‫‪ -‬ﺍﻟﺸﻔﺎﻓﻴﺔ ﰲ ﺍﻹﺟﺮﺍﺀﺍﺕ ﲝﻴﺚ ﺗﻜﻮﻥ ﻫﺬﻩ ﺍﻷﺧﲑﺓ ﻭﺍﺿﺤﺔ ﻭﻣﻔﺼﻠﺔ‪ ،‬ﺍﻟﻔﺘﺢ ﺍﻟﻌﻠﲏ ﻟﻸﻇﺮﻑ‪ ،‬ﻭﺍﻹﻋﻼﻥ ﻋﻦ ﺍﳌﻨﺢ ﺍﳌﺆﻗﺖ‪.‬‬
‫ﺍﻟﺸﻜﻞ ‪ :1‬ﺍﳌﺒﺎﺩﺉ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻨﺠﺎﻉ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‬

‫ﺣﺮﻳﺔ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﻟﻄﻠﺐ ﺍﻟﻌﻤﻮﻣﻲ‬

‫ﺍﻟﺸﻔﺎﻓﻴﺔ ﰲ ﺍﻹﺟﺮﺍﺀﺍﺕ‬ ‫ﺍﳌﺴﺎﻭﺍﺓ ﰲ ﻣﻌﺎﻣﻠﺔ ﺍﳌﺘﺮﺷﺤﲔ‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﲔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺍﳌﺎﺩﺓ ‪ 5‬ﻣﻦ ﺍﳌﺮﺳﻮﻡ ‪247.-15‬‬
‫‪ -4‬ﺁﻟﻴﺎﺕ ﻣﺮﺍﻗﺒﺔ ﺗﺴﻴﲑ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪.‬‬
‫ﻣﺮﺍﻗﺒﺔ ﺍﻟﺘﺴﻴﲑ ﻫﻲ ﻣﺘﺎﺑﻌﺔ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﻨﻔﻴﺬ ﳌﻌﺮﻓﺔ ﻣﺪﻯ ﲢﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺍﶈﺪﺩﺓ ﰲ ﺍﻟﻮﻗﺖ ﺍﳌﻨﺎﺳﺐ ﻭﲢﺪﻳﺪ ﻣﺴﺆﻭﻟﻴﺔ ﺍﻷﺩﺍﺀ ﻭﺿﻤﺎﻧﺎ‬
‫ﻟﺘﺤﻘﻴﻖ ﺍﺣﺘﺮﺍﻡ ﻗﻮﺍﻋﺪ ﺇﺑﺮﺍﻡ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭ ﻣﺒﺎﺩﺋﻬﺎ ﻭﻛﺬﺍ ﻟﻠﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ ﺍﳌﺎﻝ ﺍﻟﻌﺎﻡ ﺣﺮﺹ ﺍﳌﺸﺮﻉ ﻋﻠﻰ ﻓﺮﺽ ﺿﻮﺍﺑﻂ ﻭﺟﺐ ﺍﻟﺘﺼﺮﻑ ﰲ‬
‫ﺣﺪﻭﺩﻫﺎ ﻋﻦ ﻃﺮﻳﻖ ﺁﻟﻴﺎﺕ ﺭﻗﺎﺑﻴﺔ ﻗﺒﻞ ﻭﺃﺛﻨﺎﺀ ﻭﺑﻌﺪ ﺗﻨﻔﻴﺬﻫﺎ‪.‬‬
‫‪5‬‬
‫‪ -1-4‬ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻘﺒﻠﻴﺔ‪ :‬ﻭﺗﺘﻔﺮﻉ ﺍﱃ ﻣﺎﻳﻠﻲ‪:‬‬
‫ﺃﻭﻻ‪ :‬ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ)ﺍﻟﺬﺍﺗﻴﺔ(‪:‬‬
‫ﲤﺎﺭﺱ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻣﻦ ﻃﺮﻑ ﺍﳌﺼﻠﺤﺔ ﺍﳌﺘﻌﺎﻗﺪﺓ ﻋﻠﻰ ﻳﺪ ﻣﻮﻇﻔﻴﻬﺎ ﺃﻭ ﺍﳌﺼﺎﱀ ﺍﻟﺘﺎﺑﻌﺔ ﳍﺎ ﻟﺬﺍ ﻓﻬﻲ ﺭﻗﺎﺑﺔ ﺫﺍﺗﻴﺔ ﻛﻤﺎ ﻳﻄﻠﻖ ﻋﻠﻴﻬﺎ ﺍﻟﺮﻗﺎﺑﺔ‬
‫ﺍﻟﺮﻭﺗﻴﻨﻴﺔ‪ ،‬ﺍﻟﻐﺮﺽ ﻣﻨﻬﺎ ﻛﺸﻒ ﺍﻻﳓﺮﺍﻓﺎﺕ ﻭﺍﻟﺘﺠﺎﻭﺯﺍﺕ ﺩﻭﻥ ﺗﻮﻗﻴﻊ ﺍﳉﺰﺍﺀ ﻓﻬﻲ ﺗﻨﺒﲏ ﻋﻠﻰ ﻣﺮﺍﺟﻌﺔ ﻭﻓﺤﺺ ﳐﺘﻠﻒ ﺍﻹﺟﺮﺍﺀﺍﺕ ﻷﺟﻞ ﺍﻟﺘﺤﻘﻖ ﻣﻦ‬
‫ﺻﺤﺘﻬﺎ ﻭﺳﻼﻣﺘﻬﺎ‪ ،‬ﻭﻛﺬﺍ ﲡﺴﻴﺪ ﻣﺒﺪﺃ ﺍﻟﺘﺴﻴﲑ ﺍﳉﻤﺎﻋﻲ ﻭﺇﺿﻔﺎﺀ ﺇﻃﺎﺭ ﺭﻗﺎﰊ ﺩﺍﺧﻠﻲ‪.‬‬
‫ﻭﺑﺎﻟﺮﺟﻮﻉ ﺇﱃ ﺍﻟﻨﺼﻮﺹ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍﳌﻨﻈﻤﺔ ﻟﻠﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺗﻘﻮﻡ ﺑﺎﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﳉﻨﺔ ﺗﻨﺸﺊ ﻟﺪﻯ ﺍﳌﺼﻠﺤﺔ ﺍﳌﺘﻌﺎﻗﺪﺓ ﺗﺪﻋﻰ ﳉﻨﺔ ﻓﺘﺢ‬
‫ﺍﻻﻇﺮﻓﺔ ﻭﺗﻘﻴﻴﻢ ﺍﻟﻌﺮﻭﺽ ﻃﺒﻘﺎ ﻷﺣﻜﺎﻡ ﺍﳌﺎﺩﺓ ‪ 160‬ﻣﻦ ﺍﳌﺮﺳﻮﻡ ﺍﻟﺮﺋﺎﺳﻲ ‪ ، 247-15‬ﺗﻘﻮﻡ ﲟﻬﻤﺘﲔ ﺍﻷﻭﱃ ﺇﺩﺍﺭﻳﺔ ﺗﺘﻤﺜﻞ ﰲ ﻓﺘﺢ ﺍﻻﻇﺮﻓﺔ ﺣﻴﺚ‬
‫ﺗﺒﺪﻱ ﻣﻼﺣﻈﺎ‪‬ﺎ ﻭﲢﻔﻈﺎ‪‬ﺎ‪ ،‬ﻭﻣﺮﺣﻠﺔ ﺛﺎﻧﻴﺔ ﺗﻘﻨﻴﺔ ﺗﺘﻤﺜﻞ ﰲ ﻓﺤﺺ ﻭﺗﻘﻴﻴﻢ ﺍﻟﻌﺮﻭﺽ ﺍﻟﺘﻘﻨﻴﺔ ﻭﺍﳌﺎﻟﻴﺔ ﻭﻓﻘﺎ ﻟﻠﺸﺮﻭﻁ ﺍﳌﻮﺿﻮﻋﺔ ﻗﺼﺪ ﺩﺭﺍﺳﺔ ﺗﻐﻴﲑﺍﺕ‬
‫ﺍﻟﻌﺮﻭﺽ ﻭﺑﺪﺍﺋﻠﻬﺎ ﻭﻛﺬﺍ ﺗﻘﺪﱘ ﺍﻻﻗﺘﺮﺍﺣﺎﺕ ﻟﻠﻤﺼﻠﺤﺔ ﺍﳌﺘﻌﺎﻗﺪﺓ ﻭﻫﺬﺍ ﻣﺎ ﻳﻔﺴﺮ ﺍﺷﺘﺮﺍﻁ ﺍﳌﺸﺮﻉ ﺿﺮﻭﺭﺓ ﺗﻌﻴﲔ ﺃﻋﻀﺎﺀ ﻣﺆﻫﻠﲔ ﳜﺘﺎﺭﻭﻥ ﻟﻜﻔﺎﺀ‪‬ﻢ‪.‬‬

‫‪- 403 -‬‬

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‫ﺨﺎﻟﺩ ﺭﺠﻡ‪ ،‬ﺨﻴﺭ ﺍﻟﺩﻴﻥ ﻗﺭﻴﺸﻲ‪ ،‬ﻤﻠﻴﻜﺔ ﺒﻥ ﺤﺎﺠﺔ )‪ ،(2020‬ﺘﻘﻴﻴﻡ ﺁﻟﻴﺎﺕ ﺍﻟﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻭﻤﻴﺔ ﻭﻓﻕ ﺍﻟﻤﺭﺴﻭﻡ ﺍﻟﺭﺌﺎﺴﻲ‪) ،15/247‬ﺹ‪.‬ﺹ‪(412-401‬‬

‫ﺛﺎﻧﻴﺎ‪ :‬ﺍﻟﺮﻗﺎﺑﺔ ﺍﳋﺎﺭﺟﻴﺔ )ﳉﻨﺔ ﺍﻟﺼﻔﻘﺎﺕ(‬

‫ﻳﺘﻢ ﺗﺄﺳﻴﺲ ﳉﺎﻥ ﺍﻟﺼﻔﻘﺎﺕ ﻋﻠﻰ ﻣﺴﺘﻮﻳﺎﺕ ﳐﺘﻠﻔﺔ ﺗﻜﻔﻞ ﺍﻟﺮﻗﺎﺑﺔ ﺍﳌﺴﺒﻘﺔ ﻟﻠﺼﻔﻘﺎﺕ ﻛﻞ ﰲ ﳎﺎﻝ ﺍﺧﺘﺼﺎﺻﻬﺎ ﺍﶈﺪﺩ ﻋﱪ ﺍﻟﺘﻨﻈﻴﻢ‪ ،‬ﺪﻑ‬
‫ﺇﱃ ﻣﻄﺎﺑﻘﺔ ﺍﻟﺼﻔﻘﺎﺕ ﺍﳌﻌﺮﻭﺿﺔ ﻋﻠﻴﻬﺎ ﻟﻠﺘﺸﺮﻳﻊ ﻭﺍﻟﺘﻨﻈﻴﻢ‪ ،‬ﻭﻣﻄﺎﺑﻘﺔ ﺍﳌﺼﻠﺤﺔ ﺍﳌﺘﻌﺎﻗﺪﺓ ﻟﻠﻌﻤﻞ ﺍﳌﱪﻣﺞ ﺑﻜﻴﻔﻴﺔ ﻧﻈﺎﻣﻴﺔ ﻭﲢﻘﻴﻖ ﺍﻟﱪﻧﺎﻣﺞ ﺍﳊﻜﻮﻣﻲ ﺑﻜﻔﺎﺀﺓ‬
‫ﻭﻓﻌﺎﻟﻴﺔ‪ .‬ﻭ ﻫﻲ ﺫﺍﺕ ﻣﺴﺘﻮﻳﺎﺕ ﺗﺒﻌﺎ ﻻﺧﺘﻼﻑ ﺍﻟﺴﻘﻒ ﺍﳌﺎﱄ ﻟﻠﺼﻔﻘﺔ ﺍﳌﺰﻣﻊ ﺇﺑﺮﺍﻣﻬﺎ‪.‬‬
‫ﺛﺎﻟﺜﺎ‪ :‬ﺍﻟﺮﻗﺎﺑﺔ ﺍﳌﺎﻟﻴﺔ‬
‫ﲤﺎﺭﺱ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺴﺎﺑﻘﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﳌﻠﺘﺰﻡ ‪‬ﺎ ﻣﻦ ﻃﺮﻑ ﺍﳌﺮﺍﻗﺒﲔ ﺍﳌﺎﻟﻴﲔ ﻭﻫﻲ ﺭﻗﺎﺑﺔ ﺧﺎﺻﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ‪ ،‬ﻓﻬﻲ ‪‬ﺪﻑ ﻻﺣﺘﺮﺍﻡ ﺷﺮﻋﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﳌﻠﺘﺰﻡ ‪‬ﺎ‪ ،‬ﻭﺑﺬﻟﻚ ﺗﺴﺘﺒﻌﺪ ﲨﻴﻊ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻣﻦ ﳎﺎﻝ ﺗﻄﺒﻴﻖ ﻫﺬﻩ ﺍﻟﺮﻗﺎﺑﺔ ﺧﻼﻓﺎ ﻟﺮﻗﺎﺑﺔ ﺍﶈﺎﺳﺐ ﺍﻟﻌﻤﻮﻣﻲ‪.‬ﺣﻴﺚ ﻳﺘﻢ ﺍﻟﺘﺄﻛﺪ ﻣﻦ ﺳﻼﻣﺔ ﻧﺘﺎﺋﺞ ﺍﻷﻋﻤﺎﻝ‬
‫ﻭﺍﳌﺮﺍﻛﺰ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻭﲢﺴﲔ ﻣﻌﺪﻻﺕ ﺍﻷﺩﺍﺀ ﻭﺍﻟﻜﺸﻒ ﻋﻦ ﺍﳌﺨﺎﻟﻔﺎﺕ ﻭﺍﻻﳓﺮﺍﻓﺎﺕ ﻭﺍﻟﺒﺤﺚ ﻋﻦ ﺍﻷﺳﺒﺎﺏ ﺍﻟﱵ ﺃﺩﺕ ﺇﱃ ﺣﺪﻭﺛﻬﺎ ﻭﺍﻗﺘﺮﺍﺡ ﻭﺳﺎﺋﻞ‬
‫ﻋﻼﺟﻬﺎ ﻟﺘﺠﻨﺐ ﺍﻟﻮﻗﻮﻉ ﻓﻴﻬﺎ ﻣﺴﺘﻘﺒﻼ‪.‬‬
‫ﻭﻗﺪ ﳉﺄﺕ ﻛﻞ ﻣﻦ ﻭﺯﺍﺭﺓ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻭﺍﳉﻤﺎﻋﺎﺕ ﺍﶈﻠﻴﺔ‪ ،‬ﻭﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﺇﱃ ﺍﻟﺘﻨﺼﻴﺐ ﺍﳉﺰﺋﻲ ﻭﻋﻠﻰ ﻋﺪﺓ ﻣﺮﺍﺣﻞ ﻟﻠﻤﺮﺍﻗﺒﲔ ﺍﳌﺎﻟﻴﲔ ﻟﻌﺪﺓ‬
‫ﺃﺳﺒﺎﺏ‪ ،‬ﺃﳘﻬﺎ ﻋﺪﻡ ﺗﻮﻓﺮ ﺍﳌﻨﺎﺻﺐ ﺍﳌﺎﻟﻴﺔ ﺑﺘﻌﻴﻴﻨﻬﻢ‪ ،‬ﻭﻋﺪﻡ ﺗﻮﻓﺮ ﺍﻟﻌﺪﺩ ﺍﻟﻜﺎﰲ ﻣﻦ ﺍﳌﺮﺍﻗﺒﲔ ﺍﳌﺎﻟﻴﲔ ﺇﺫ ﻳﺘﻄﻠﺐ ﺍﻷﻣﺮ ﺗﻌﻴﲔ ‪ 1541‬ﻋﱪ ﻛﺎﻣﻞ ﺑﻠﺪﻳﺎﺕ‬
‫ﺍﻟﻮﻃﻦ‪.‬‬
‫ﺗﻌﺘﱪ ﺍﻟﺘﺄﺷﲑﺓ ﺍﳌﻤﻨﻮﺣﺔ ﻣﻦ ﻃﺮﻑ ﳉﻨﺔ ﺍﻟﺼﻔﻘﺎﺕ ﺍﳌﺨﺘﺼﺔ ﺇﻟﺰﺍﻣﻴﺔ ﻋﻠﻰ ﺍﳌﺮﺍﻗﺐ ﺍﳌﺎﱄ ﺑﻌﺪ ﺗﺄﻛﺪﻩ ﻣﻦ‪:‬‬
‫‪ -‬ﺗﻮﻓﺮ ﺗﺮﺧﻴﺺ ﺍﻟﱪﻧﺎﻣﺞ ﺃﻭ ﺍﻻﻋﺘﻤﺎﺩ ﺍﳌﺎﱄ‬
‫‪ -‬ﲣﺼﻴﺺ ﺍﻟﻨﻔﻘﺔ‬
‫‪ -‬ﻣﻄﺎﺑﻘﺔ ﻣﺒﻠﻎ ﺍﻻﻟﺘﺰﺍﻡ ﻟﻠﻤﺒﻠﻎ ﰲ ﻣﺸﺮﻭﻉ ﺍﻟﺼﻔﻘﺔ‬
‫‪ -‬ﺻﻔﺔ ﺍﻷﻣﺮ ﺑﺎﻟﺼﺮﻑ‬
‫ﻭﺇﺫﺍ ﻻﺣﻆ ﺍﳌﺮﺍﻗﺐ ﺍﳌﺎﱄ ﻭﺟﻮﺩ ﻧﻘﺎﺋﺺ ﺑﻌﺪ ﺗﺄﺷﲑﻩ ﻋﻠﻰ ﻣﺸﺮﻭﻉ ﺍﻟﺼﻔﻘﺔ‪ ،‬ﻳﺘﻌﲔ ﻋﻠﻴﻪ ﺗﺒﻠﻴﻎ ﻛﻞ ﻣﻦ ﻭﺯﻳﺮ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻭﺭﺋﻴﺲ ﳉﻨﺔ ﺍﻟﺼﻔﻘﺎﺕ‬
‫ﺍﳌﺨﺘﺼﺔ ﻭﺍﻵﻣﺮ ﺑﺎﻟﺼﺮﻑ‪.‬‬
‫‪ -2-4‬ﺍﻟﺮﻗﺎﺑﺔ ﺃﺛﻨﺎﺀ ﺍﻟﺘﻨﻔﻴﺬ‬
‫ﺃﻭﻻ‪ :‬ﺭﻗﺎﺑﺔ )ﺍﳌﺼﻠﺤﺔ ﺍﳌﺘﻌﺎﻗﺪﺓ(‬
‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﱵ ﲤﺎﺭﺳﻬﺎ ﺍﳌﺼﻠﺤﺔ ﺍﳌﺘﻌﺎﻗﺪﺓ ﻋﻠﻰ ﺇﺟﺮﺍﺀﺍﺕ ﺇﺑﺮﺍﻡ ﺍﻟﺼﻔﻘﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﻠﺠﻨﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ‪ ،‬ﲤﺎﺭﺱ ﺍﻟﺮﻗﺎﺑﺔ‬
‫ﻋﻠﻰ ﺍﳌﺘﻌﺎﻣﻞ ﺍﳌﺘﻌﺎﻗﺪ ﻣﻌﻬﺎ ﺣﱴ ﰲ ﻣﺮﺣﻠﺔ ﺍﻟﺘﻨﻔﻴﺬ ﺃﻣﺮ ﺿﺮﻭﺭﻱ ﻷﻥ ﺗﻨﻔﻴﺬﻫﺎ ﳜﺘﻠﻒ ﺑﺎﺧﺘﻼﻑ ﺃﻧﻮﺍﻋﻬﺎ ﻭﻭﻓﻘﺎ ﳌﺴﺘﻠﺰﻣﺎﺕ ﺍﳌﺼﻠﺤﺔ ﺍﻟﻌﺎﻣﺔ ﻳﺘﻄﻠﺐ‬
‫ﺭﻗﺎﺑﺔ ﻭﻣﺘﺎﺑﻌﺔ ﺍﳌﺼﻠﺤﺔ ﺍﳌﺘﻌﺎﻗﺪﺓ ﻣﻦ ﺧﻼﻝ ﺍﳌﻬﻨﺪﺳﲔ ﺍﻟﺘﻘﻨﻴﲔ ﻋﻦ ﻃﺮﻳﻖ ﺣﻖ ﺍﻹﺷﺮﺍﻑ ﻭﺣﻖ ﺍﻟﺘﻮﺟﻴﻪ‪.‬‬
‫‪ -‬ﺣﻖ ﺍﻹﺷﺮﺍﻑ‪ :‬ﻭﻳﻜﻮﻥ ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﺰﻳﺎﺭﺍﺕ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﻮﺭﺷﺎﺕ ﺍﻟﻌﻤﻞ ﻭﺍﻟﺘﺤﻘﻖ ﻣﻦ ﺳﻼﻣﺔ ﺍﳌﻮﺍﺩ ﺍﳌﺴﺘﻌﻤﻠﺔ ﻭﺍﳉﻮﺩﺓ ﺑﻮﺍﺳﻄﺔ ﻓﺤﺺ‬
‫ﺍﻻﺧﺘﺒﺎﺭ ﺃﻭ ﺍﺳﺘﻼﻡ ﺑﻌﺾ ﺍﻟﻮﺛﺎﺋﻖ ﻭﺍﻻﻃﻼﻉ ﻋﻠﻴﻬﺎ ﻭﻓﺤﺼﻬﺎ‪ ،‬ﺃﻭ ﻣﺮﺍﻗﺒﺔ ﻧﻮﻋﻴﺔ ﺍﳌﺴﺘﺨﺪﻣﲔ ﻣﻦ ﺣﻴﺚ ﺍﳋﱪﺓ ﻭﺍﻟﺘﺨﺼﺺ ﰲ ﺍﳒﺎﺯ ﺑﻌﺾ ﺍﻷﺷﻐﺎﻝ‬
‫ﻣﻊ ﺇﻣﻜﺎﻧﻴﺔ ﺇﺻﺪﺍﺭ ﺃﻭﺍﻣﺮ ﺗﻨﻔﻴﺬﻳﺔ ﺃﻭ ﺗﻌﻠﻴﻤﺎﺕ ﺃﻭ ﺇﻧﺬﺍﺭﺍﺕ‪.‬‬
‫‪ -‬ﺣﻖ ﺍﻟﺘﻮﺟﻴﻪ‪ :‬ﻣﻌﲎ ﻭﺍﺳﻊ ﻟﻠﺮﻗﺎﺑﺔ ﳝﺘﺪ ﺇﱃ ﺍﻟﺘﻮﺟﻴﻪ ﻣﻊ ﻣﺎ ﻳﻨﻄﻮﻱ ﺫﻟﻚ ﲢﻤﻴﻠﻪ ﻷﻋﺒﺎﺀ ﺇﺿﺎﻓﻴﺔ ﻏﲑ ﻣﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﺍﻟﻌﻘﺪ ﲤﺜﻞ ﺍﻣﺘﻴﺎﺯﺍ ﻫﺎﻣﺎ‬
‫ﻭﺿﺮﻭﺭﻱ ﻟﻠﻤﺼﻠﺤﺔ ﺍﳌﺘﻌﺎﻗﺪﺓ‪ ،‬ﻛﻤﺎ ﺍﻧﻪ ﻻ ﳒﺪﻩ ﰲ ﲨﻴﻊ ﺍﻟﺼﻔﻘﺎﺕ ﺑﻞ ﳜﺘﻠﻒ ﺣﺴﺐ ﻃﺒﻴﻌﺔ ﺍﻟﺼﻔﻘﺔ ﻓﻬﻮ ﻣﺒﺪﺃ ﻋﺎﻡ ﰲ ﺻﻔﻘﺔ ﺍﻷﺷﻐﺎﻝ ﻣﻦ‬
‫ﺧﻼﻝ ﲢﺪﻳﺪ ﻛﻴﻔﻴﺔ ﻭﺃﻭﺿﺎﻉ ﺍﻟﺘﻨﻔﻴﺬ‪ ،‬ﻣﺜﺎﻝ ﺫﻟﻚ ﻭﺿﻊ ﺧﻄﻮﺍﺕ ﻟﻠﺘﻨﻔﻴﺬ‪ ،‬ﺍﺳﺘﺒﺪﺍﻝ ﺍﻟﻌﻤﺎﻝ ﻟﻌﺪﻡ ﺍﻟﻜﻔﺎﻳﺔ ﺍﻟﻔﻨﻴﺔ ﺍﻭ ﻋﺪﻡ ﺍﻟﱰﺍﻫﺔ‪ ،‬ﺃﻣﺎ ﰲ ﺻﻔﻘﺔ‬
‫ﻟﻮﺍﺯﻡ ﻣﺜﻼ ﻳﻜﻮﻥ ﺍﻻﺳﺘﻼﻡ ﻃﺒﻘﺎ ﻟﻠﻤﻮﺍﺻﻔﺎﺕ ﻭﺍﻟﻌﻴﻨﺎﺕ ﺍﳌﻌﺘﻤﺪﺓ‪.‬‬
‫‪ -‬ﺣﻖ ﺍﻟﺘﻌﺪﻳﻞ‪ :‬ﺗﻌﺪﻳﻞ ﺍﻟﺼﻔﻘﺔ‪ ،‬ﻭﰲ ﻫﺬﺍ ﺍﻹﻃﺎﺭ ﳝﻜﻦ ﺗﻐﻴﲑ ﻛﻤﻴﺔ ﺍﳌﻮﺍﺩ ﻭﺍﻷﻋﻤﺎﻝ ﻭﺍﻷﺷﻴﺎﺀ ﳏﻞ ﺍﻟﻌﻘﺪ‪ ،‬ﺍﻭ ﻭﺳﺎﺋﻞ ﻭﻃﺮﻕ ﺍﻟﺘﻨﻔﻴﺬ ﺍﳌﺘﻔﻖ ﻋﻠﻴﻬﺎ‪،‬‬
‫ﻃﺎﳌﺎ ﻫﺬﺍ ﺍﻟﺘﻌﺪﻳﻞ ﻳﺪﺧﻞ ﺿﻤﻦ ﺍﻻﻃﺎﺭ ﺍﻟﻌﺎﻡ ﻟﻠﺼﻔﻘﺔ ﻭﺍﺳﺘﻮﺟﺒﺘﻪ ﻣﻘﺘﻀﻴﺎﺕ ﺍﳌﺼﻠﺤﺔ ﺍﻟﻌﺎﻣﺔ ﻭﺣﺴﻦ ﺳﲑ ﺍﳌﺮﻓﻖ ﺍﻟﻌﺎﻡ‪ ،‬ﰲ ﻇﻞ ﺿﻮﺍﺑﻂ ﻭﺃﺣﻜﺎﻡ‬
‫ﺍﳌﺮﺳﻮﻡ ﺍﻟﺮﺋﺎﺳﻲ ﺭﻗﻢ ‪247-15‬‬
‫‪ -‬ﺗﻮﻗﻴﻊ ﺍﳉﺰﺍﺀﺍﺕ‪ :‬ﳛﻖ ﻟﻠﻤﺼﻠﺤﺔ ﺍﳌﺘﻌﺎﻗﺪﺓ ﺟﺰﺍﺀﺍﺕ ﻋﻠﻰ ﺍﳌﺘﻌﺎﻣﻞ ﺍﳌﺘﻌﺎﻗﺪ ﻣﻌﻬﺎ ﺍﺫﺍ ﺛﺒﺖ ﺍﳘﺎﻟﻪ ﺍﻭ ﺗﺮﺍﺧﻴﻪ ﰲ ﺗﻨﻔﻴﺬ ﺍﻻﺣﻜﺎﻡ ﺍﻟﺘﻌﺎﻗﺪﻳﺔ ﻟﻠﺼﻔﻘﺔ‬
‫ﺗﺘﻤﺜﻞ ﻫﺬﻩ ﺍﳉﺰﺍﺀﺍﺕ ﰲ‪:‬ﺍﻟﻐﺮﺍﻣﺎﺕ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻣﺼﺎﺩﺭﺓ ﻣﺒﺎﻟﻎ ﺍﻟﻀﻤﺎﻥ‪ ،‬ﺍﻻﻋﺬﺍﺭﺍﺕ‪ ،‬ﻓﺴﺦ ﻟﻠﺼﻔﻘﺔ‪.‬‬
‫ﺛﺎﻧﻴﺎ‪ :‬ﺭﻗﺎﺑﺔ ﺍﶈﺎﺳﺐ ﺍﻟﻌﻤﻮﻣﻲ‬
‫ﺗﻌﺘﱪ ﺭﻗﺎﺑﺔ ﺍﶈﺎﺳﺐ ﺍﻟﻌﻤﻮﻣﻲ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻟﺘﺤﻘﻴﻘﺎﺕ ﻭﺍﻟﻔﺤﻮﺻﺎﺕ ﺍﻟﱵ ﻳﻘﻮﻡ ‪‬ﺎ ﺃﺛﻨﺎﺀ ﺗﻨﻔﻴﺬﻩ ﻟﻠﻨﻔﻘﺔ )ﺩﻓﻊ ﻣﺒﻠﻎ ﺍﻟﺼﻔﻘﺔ(‪،‬ﻭﺫﻟﻚ ﻣﻦ ﺍﺟﻞ‬
‫ﺍﻟﺘﺄﻛﺪ ﻣﻦ ﺷﺮﻋﻴﺘﻬﺎ‪ ،‬ﳍﺬﺍ ﺗﻌﺘﱪ ﻫﺬﻩ ﻣﺮﺍﻓﻘﺔ ﺗﻨﻔﻴﺬ ﺍﻟﺼﻔﻘﺔ ﻭﻣﻜﻤﻠﺔ ﳌﺮﺍﻗﺒﺔ ﺍﳌﺮﺍﻗﺐ ﺍﳌﺎﱄ‪.‬‬

‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬ ‫‪- 404 -‬‬

 ‫‪EISSN: 2602-5183 * PISSN: 1033-2437‬‬ ‫‪412‬‬
‫‪412-401‬‬
‫ﺍﻟﻤﺠﻠﺩ‪ ،07 :‬ﺍﻟﻌﺩﺩ‪ ،(2021) 01:‬ﺹ‪.‬ﺹ‪401.‬‬ ‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬

‫ﻳﻌﲔ ﺍﶈﺎﺳﺐ ﺍﻟﻌﻤﻮﻣﻲ )ﺃﻣﲔ ﺧﺰﻳﻨﺔ ﺍﻟﺒﻠﺪﻱ( ﻣﻦ ﻃﺮﻑ ﻭﺯﻳﺮ ﺍﳌﺎﻟﻴﺔ ﳝﺎﺭﺱ ﻣﻬﺎﻣﻪ ﻃﺒﻘﺎ ﻟﻠﻤﺮﺳﻮﻡ ‪6‬ﺭﻗﻢ ‪ 21-90‬ﺍﳌﺆﺭﺥ ﰲ ‪1990/08/15‬‬
‫ﺍﳌﺘﻌﻠﻖ ﺑﺎﶈﺎﺳﺒﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺍﳌﻌﺪﻝ ﻭﺍﳌﺘﻤﻢ‪ ،‬ﺣﻴﺚ ﻳﺘﻮﻝ ﲢﺼﻴﻞ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻭﺗﺼﻔﻴﺔ ﻧﻔﻘﺎﺕ ﺍﻟﺒﻠﺪﻳﺔ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ ﻓﻬﻮ ﻣﻜﻠﻒ ﲟﺘﺎﺑﻌﺔ ﲢﺼﻴﻞ‬
‫ﻣﺪﺍﺧﻴﻞ ﺍﻟﺒﻠﺪﻳﺔ ﻭﻛﻞ ﺍﳌﺒﺎﻟﻎ ﺍﻟﻌﺎﺋﺪﺓ ﻭﺻﺮﻑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺄﻣﻮﺭ ﺑﺼﺮﻓﻬﺎ‪.‬‬
‫ﺭﻏﻢ ﺃﻥ ﻟﻠﺒﻠﺪﻳﺔ ﳏﺎﺳﺒﺔ ﻣﺴﺘﻘﻠﺔ‪ ،‬ﺇﻻ ﺃ‪‬ﺎ ﳎﱪﺓ ﻋﻠﻰ ﻭﺿﻊ ﺃﻣﻮﺍﳍﺎ ﰲ ﺍﳋﺰﻳﻨﺔ‪ ،‬ﻭﳍﺬﺍ ﻓﺈﻥ ﺃﻣﲔ ﺍﳋﺰﻳﻨﺔ ﺍﻟﺒﻠﺪﻱ ﻣﻠﺰﻡ ﲟﺴﻚ ﳏﺎﺳﺒﺔ ﲣﻀﻊ ﺇﱃ‬
‫‪7‬‬
‫ﻣﺒﺎﺩﺉ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﻟﱵ ﺗﻈﻬﺮ ﻣﻦ ﺧﻼﳍﺎ ﺍﻟﻨﺘﺎﺋﺞ ﺍﻹﲨﺎﻟﻴﺔ ﺍﶈﺎﺳﺒﻴﺔ ﳌﺼﺎﱀ ﺍﻟﺒﻠﺪﻳﺔ‪.‬‬
‫‪ -3-4‬ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻼﺣﻘﺔ)ﺍﻟﺒﻌﺪﻳﺔ(‬
‫ﺗﺒﺎﺷﺮ ﺍﻟﺮﻗﺎﺑﺔ ﺑﻌﺪ ﺗﻨﻔﻴﺬ ﺍﻟﺘﺼﺮﻓﺎﺕ ﺍﳌﺎﻟﻴﺔ ﻭﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭ ﺑﺼﺮﻑ ﺍﻟﻨﻔﻘﺎﺕ ﻭﲢﺼﻴﻞ ﺍﻹﻳﺮﺍﺩﺍﺕ‪ ،‬ﻭﻫﻲ ﻻ ﲢﻮﻝ ﺩﻭﻥ ﺃﻥ ﻳﺼﺒﺢ ﺍﻷﻣﺮ‬
‫ﺑﺎﻟﺘﺤﺼﻴﻞ ﺃﻭ ﺍﻷﻣﺮ ﺑﺎﻟﺪﻓﻊ ﻧﺎﻓﺬﺍ ﻛﻤﺎ ﻫﻮ ﺍﳊﺎﻝ ﺑﺎﻟﻨﺴﺒﺔ ﻟﺮﻗﺎﺑﺔ ﺍﶈﺎﺳﺐ ﺍﻟﻌﻤﻮﻣﻲ ﻭﺍﳌﺮﺍﻗﺐ ﺍﳌﺎﱄ‪ ،‬ﲤﺎﺭﺱ ﻣﻦ ﻃﺮﻑ ﺍﳌﻔﺘﺸﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻭﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ‪،‬‬
‫ﻭﻛﺬﺍ ﺍﳍﻴﺌﺔ ﺍﻟﻮﻃﻨﻴﺔ ﳌﻜﺎﻓﺤﺔ ﺍﻟﻔﺴﺎﺩ‪.‬‬
‫ﺃﻭﻻ‪ :‬ﺭﻗﺎﺑﺔ ﺍﳌﻔﺘﺸﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﺎﻟﻴﺔ‪:‬‬
‫ﺃﺣﺪﺛﺖ ﲟﻮﺟﺐ ﺍﳌﺮﺳﻮﻡ ﺭﻗﻢ ‪ 53-80‬ﺍﳌﺆﺭﺥ ﰲ ‪ ، 1980/03/01‬ﻭﺃﻋﻴﺪ ﺗﻨﻈﻴﻤﻴﻬﺎ ﰲ ﺃﻛﺜﺮ ﻣﻦ ﻣﻨﺎﺳﺒﺔ‪ ،‬ﺣﻴﺚ ﺍﺻﺪﺭ ﺍﳌﺸﺮﻉ‬
‫ﻧﺼﻮﺹ ﺗﻨﻈﻴﻤﻴﺔ ﻣﺘﻌﺪﺩﺓ ﰲ ﺇﻃﺎﺭ ﺗﻌﺰﻳﺰ ﻋﻤﻠﻬﺎ ﻣﻨﻬﺎ ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ‪ 272-08‬ﺍﳌﺆﺭﺥ ﰲ ‪ 2008/09/06‬ﺍﳌﺘﻌﻠﻖ ﺑﺼﻼﺣﻴﺎﺕ ﺍﳌﻔﺘﺸﻴﺔ ﺍﻟﻌﺎﻣﺔ‬
‫ﻟﻠﻤﺎﻟﻴﺔ ﺣﻴﺚ ﺍﻗﺮ ﳍﺎ ﺻﻼﺣﻴﺔ ﺍﳌﺮﺍﻗﺒﺔ ﺍﳌﺎﻟﻴﺔ ﻋﻠﻰ ﻛﺎﻓﺔ ﺍﳌﺆﺳﺴﺎﺕ‪ ،‬ﻭﻣﻦ ﻣﻬﺎﻣﻬﺎ ﰲ ﺇﻃﺎﺭ ﺭﻗﺎﺑﺔ ﺇﺑﺮﺍﻡ ﻭﺗﻨﻔﻴﺬ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪:‬‬
‫‪ -1‬ﻣﺮﺍﻗﺒﺔ ﺍﻟﺸﺮﻭﻁ ﺍﻟﺸﻜﻠﻴﺔ ﻟﻠﺼﻔﻘﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺗﺘﻢ ﺫﻟﻚ ﻋﻦ ﻃﺮﻳﻖ‪:‬‬
‫‪-‬ﲨﻊ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻋﻦ ﺍﻟﺼﻔﻘﺔ ﻭﺍﻻﺳﺘﻔﺴﺎﺭ ﻋﻦ ﺍﻟﻄﺮﻳﻘﺔ ﺍﻟﱵ ﺣﺪﺩﺕ ‪‬ﺎ ﺍﳊﺎﺟﺎﺕ ﺍﻟﻌﺎﻣﺔ‪.‬‬
‫‪ -‬ﺍﻟﺒﺤﺚ ﰲ ﻃﺮﻳﻘﺔ ﺍﻹﺑﺮﺍﻡ‪ ،‬ﻓﺈﺫﺍ ﻛﺎﻧﺖ ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﺘﺮﺍﺿﻲ ﳚﺐ ﺗﻄﺎﺑﻘﻬﺎ ﻣﻊ ﺍﳊﺎﻻﺕ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭ ﺍﻻﺳﺘﺜﻨﺎﺋﻴﺔ ﻭﺍﻟﱵ ﲡﻌﻞ ﺍﻷﻣﺮ ﺑﺎﻟﺼﺮﻑ‬
‫ﻳﺘﺠﻨﺒﻬﺎ ﻋﺪﺍ ﰲ ﺍﳊﺎﻻﺕ ﺍﻟﱵ ﻧﺺ ﻋﻠﻴﻬﺎ ﺍﻟﻘﺎﻧﻮﻥ ﻧﻈﺮﺍ ﳌﺎ ﻳﺘﺮﺗﺐ ﻋﻠﻴﻬﺎ ﻣﻦ ﻧﺘﺎﺋﺞ ﺳﻠﺒﻴﺔ ﻛﺎﶈﺎﺑﺎﺓ ﻭﺍﺳﺘﻐﻼﻝ ﺍﻟﻨﻔﻮﺫ ﻭﺍﻟﺮﺷﻮﺓ‬
‫‪ -‬ﲢﺪﻳﺪ ﺍﻷﻫﺪﺍﻑ ﺍﳌﺘﻮﺧﺎﺓ ﻣﻦ ﺍﻟﺼﻔﻘﺔ ﺣﱴ ﻻ ﺗﺮﺻﺪ ﺍﻋﺘﻤﺎﺩﺍﺕ ﻣﺎﻟﻴﺔ ﺿﺨﻤﺔ ﻟﺼﻔﻘﺔ ﻻ ﺗﻌﻮﺩ ﺑﺎﻟﻔﺎﺋﺪﺓ ﻋﻠﻰ ﺍﳌﻮﺍﻃﻨﲔ‪.‬‬
‫‪ -‬ﺍﻻﻃﻼﻉ ﻋﻠﻰ ﺩﻓﺎﺗﺮ ﺍﻟﺸﺮﻭﻁ ﳌﻌﺮﻓﺔ ﻣﺪﻯ ﺗﻄﺎﺑﻘﻬﺎ ﻣﻊ ﺍﻟﻘﻮﺍﻧﲔ ﻭﺍﻟﺘﻨﻈﻴﻤﺎﺕ ﺍﻟﺴﺎﺭﻳﺔ ﺍﳌﻔﻌﻮﻝ‪.‬‬
‫‪ -2‬ﻣﺮﺍﻗﺒﺔ ﺍﻟﺸﺮﻭﻁ ﺍﳌﻮﺿﻮﻋﻴﺔ ﻟﻠﺼﻔﻘﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪:‬‬
‫‪ -‬ﺍﻟﺘﺄﻛﺪ ﻣﻦ ﺷﺮﻋﻴﺔ ﺗﺸﻜﻴﻠﺔ ﻓﺘﺢ ﺍﻻﻇﺮﻓﺔ ﻭﺗﻘﻴﻴﻢ ﺍﻟﻌﺮﻭﺽ‪.‬‬
‫‪ -‬ﺍﻟﺘﺄﻛﺪ ﻣﻦ ﻣﺮﺍﻋﺎﺓ ﻫﺎﻣﺶ ﺍﻷﻓﻀﻠﻴﺔ ﻟﻠﻤﻨﺘﻮﺝ ﺫﻱ ﺍﻷﺻﻞ ﺍﳉﺰﺍﺋﺮﻱ‪.‬‬
‫‪ -‬ﻣﻌﺎﻳﻨﺔ ﳏﻀﺮ ﳉﻨﺔ ﺍﻟﺼﻔﻘﺎﺕ ﺍﳌﺨﺘﺼﺔ ﻭﺍﻟﺘﺄﻛﺪ ﻣﻦ ﻗﺮﺍﺭ ﺗﻌﻴﻴﻨﻬﺎ ﻭﺷﺮﻋﻴﺔ ﺍﺟﺘﻤﺎﻋﺎ‪‬ﺎ‬
‫‪ -‬ﻣﺮﺍﻗﺒﺔ ﰲ ﺣﺎﻟﺔ ﻭﺟﻮﺩ ﺑﻨﺪ ﺑﺎﻟﺼﻔﻘﺔ ﻳﻨﺺ ﻋﻠﻰ ﻣﺮﺍﺟﻌﺔ ﺃﻭ ﲢﻴﲔ ﺍﻷﺳﻌﺎﺭ ﻓﲑﺍﻗﺐ ﻛﻴﻔﻴﺎﺕ ﺗﻄﺒﻴﻘﻪ ﻭﻣﺪﻯ ﺗﻄﺎﺑﻘﻪ ﻣﻊ ﺍﻟﺸﺮﻭﻁ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪.‬‬
‫ﲢﺪﺩ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺮﻗﺎﺑﺔ ﻟﻠﻤﻔﺘﺸﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﺎﻟﻴﺔ‪ ،‬ﰲ ﺑﺮﻧﺎﻣﺞ ﺳﻨﻮﻱ ﻳﻌﺮﺽ ﻋﻠﻰ ﻭﺯﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺧﻼﻝ ﺍﻟﺸﻬﺮﻳﻦ ﺍﻷﻭﻟﻴﲔ ﻣﻦ ﻛﻞ‬
‫ﺳﻨﺔ ﺣﺴﺐ ﺍﻷﻫﺪﺍﻑ ﺍﶈﺪﺩﺓ‪ ،‬ﻭﺗﺒﻌﺎ ﻟﻄﻠﺒﺎﺕ ﺃﻋﻀﺎﺀ ﺍﳊﻜﻮﻣﺔ ﺃﻭ ﺍﳍﻴﺌﺎﺕ ﻭﺍﳌﺆﺳﺴﺎﺕ ﺍﳌﺆﻫﻠﺔ‪ ،‬ﺣﻴﺚ ﺗﻘﻮﻡ ﺭﻗﺎﺑﺔ ﺍﳌﻔﺘﺸﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﺎﻟﻴﺔ‬
‫ﻋﻠﻰ ﺍﻟﻮﺛﺎﺋﻖ ﰲ ﻋﲔ ﺍﳌﻜﺎﻥ ﻭﺗﻜﻮﻥ ﻓﺠﺎﺋﻴﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻔﺤﻮﺻﺎﺕ ﻭﺍﻟﺘﺤﻘﻴﻘﺎﺕ‪ ،‬ﻭﺇﻣﺎ ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﺘﺒﻠﻴﻎ ﺍﳌﺴﺒﻖ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺪﺭﺍﺳﺎﺕ‬
‫ﻭﺗﻘﻴﻴﻤﺎﺕ ﺍﻻﳒﺎﺯﺍﺕ ﻭﻳﺘﻌﲔ ﻋﻠﻰ ﻣﺴﺌﻮﱄ ﺍﳌﺼﺎﱀ ﺿﻤﺎﻥ ﺷﺮﻭﻁ ﺍﻟﻌﻤﻞ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻟﻮﺣﺪﺍﺕ ﺍﳌﻔﺘﺸﻴﺔ ﺍﻟﻌﺎﻣﺔ ﺍﻟﱵ ﺗﻘﻮﻡ ﺑﺈﻋﺪﺍﺩ ﺗﻘﺎﺭﻳﺮ ﰲ‬
‫‪‬ﺎﻳﺔ ﺭﻗﺎﺑﺘﻬﺎ‪.‬‬
‫ﺛﺎﻧﻴﺎ‪ :‬ﺭﻗﺎﺑﺔ ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ‬
‫ﰎ ﺗﺄﺳﻴﺲ ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ ﺳﻨﺔ ‪ ،1980‬ﲡﺴﻴﺪﺍ ﻟﻠﻤﺎﺩﺓ ‪ 190‬ﻣﻦ ﺩﺳﺘﻮﺭ ‪ 1976‬ﺍﻟﱵ ﻧﺼﺖ"ﻳﺆﺳﺲ ﳎﻠﺲ ﻣﻜﻠﻒ ﲟﺮﺍﻗﺒﺔ ﻣﺎﻟﻴﺔ ﺍﻟﺪﻭﻟﺔ‬
‫ﻭﺍﳊﺰﺏ ﻭﺍ‪‬ﻤﻮﻋﺎﺕ ﺍﶈﻠﻴﺔ ﻭﺍﳌﺆﺳﺴﺎﺕ ﺍﻻﺷﺘﺮﺍﻛﻴﺔ ﲜﻤﻴﻊ ﺃﻧﻮﺍﻋﻬﺎ"‪.‬‬
‫ﳛﺪﺩ ﺍﻟﻘﺎﻧﻮﻥ ‪8‬ﺭﻗﻢ ‪ 05-80‬ﺍﳌﺆﺭﺥ ﰲ ‪ 1980/03/01‬ﻗﻮﺍﻋﺪ ﺗﻨﻈﻴﻢ ﺍ‪‬ﻠﺲ‪ ،‬ﺣﻴﺚ ﻣﻨﺢ ﻟﻪ ﺍﻻﺧﺘﺼﺎﺹ ﺍﻹﺩﺍﺭﻱ ﻭﺍﻟﻘﻀﺎﺋﻲ ﳌﻤﺎﺭﺳﺔ‬
‫ﺭﻗﺎﺑﺔ ﺷﺎﻣﻠﺔ ﻋﻠﻰ ﺍﳉﻤﺎﻋﺎﺕ ﻭ ﺍﳌﺮﺍﻓﻖ ﻭﺍﳌﺆﺳﺴﺎﺕ ﻭﺍﳍﻴﺌﺎﺕ ﺍﻟﱵ ﺗﺴﲑ ﺍﻷﻣﻮﺍﻝ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺃﻭ ﺗﺴﺘﻔﻴﺪ ﻣﻨﻬﺎ ﻣﻬﻤﺎ ﻳﻜﻦ ﻭﺻﻔﻬﺎ ﺍﻟﻘﺎﻧﻮﱐ‪.‬‬
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‫ﻳﺘﻤﺘﻊ ﺑﺎﻻﺳﺘﻘﻼﻟﻴﺔ ﺍﻟﺘﺎﻣﺔ ﻋﻦ ﺍﳍﻴﺌﺎﺕ ﺍﻷﺧﺮﻯ ﻭﻟﻪ ﻏﺮﻑ ﺟﻬﻮﻳﺔ ﺭﻗﺎﺑﻴﺔ ﻋﻠﻰ ﺍﳉﻤﺎﻋﺎﺕ ﺍﶈﻠﻴﺔ ﰲ ﺩﺍﺋﺮﺓ ﺍﻻﺧﺘﺼﺎﺹ ﺍﻹﻗﻠﻴﻤﻲ ﻣﻦ ﻣﻬﺎﻣﻪ‪:‬‬
‫ﺭﻗﺎﺑﺔ ﺍﻻﻧﻀﺒﺎﻁ ﺍﳌﻴﺰﺍﱐ ﻭﺍﳌﺎﱄ ﻭﺍﻟﻨﻈﺮ ﰲ ﻣﺸﺮﻭﻋﻴﺔ ﺍﻹﻧﻔﺎﻕ‪:‬‬
‫‪ -‬ﺭﻗﺎﺑﺔ ﺍﳊﺴﺎﺑﺎﺕ ﻭﻛﺬﺍ ﺗﻘﺪﳝﻬﺎ‬
‫‪ -‬ﺍ ﻛﺘﺸﺎﻑ ﺍﳋﺮﻭﻗﺎﺕ ﻭﺍﻷﺧﻄﺎﺀ‬

‫‪- 405 -‬‬

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‫ﺨﺎﻟﺩ ﺭﺠﻡ‪ ،‬ﺨﻴﺭ ﺍﻟﺩﻴﻥ ﻗﺭﻴﺸﻲ‪ ،‬ﻤﻠﻴﻜﺔ ﺒﻥ ﺤﺎﺠﺔ )‪ ،(2020‬ﺘﻘﻴﻴﻡ ﺁﻟﻴﺎﺕ ﺍﻟﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻭﻤﻴﺔ ﻭﻓﻕ ﺍﻟﻤﺭﺴﻭﻡ ﺍﻟﺭﺌﺎﺴﻲ‪) ،15/247‬ﺹ‪.‬ﺹ‪(412-401‬‬

‫ﻭﻳﻜﻮﻥ ﺫﻟﻚ ﻋﻦ ﻃﺮﻳﻖ ﻧﻮﻋﲔ ﻣﻦ ﺍﻟﺮﻗﺎﺑﺔ ﺭﻗﺎﺑﺔ ﺍﳌﻄﺎﺑﻘﺔ ﻭﺭﻗﺎﺑﺔ ﻧﻮﻋﻴﺔ ﺍﻟﺘﺴﻴﲑ‪ ،‬ﻓﻔﻲ ﺇﻃﺎﺭ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻳﻜﻠﻒ ﳎﻠﺲ‬
‫ﺍﶈﺎﺳﺒﺔ ﺑﺮﻗﺎﺑﺔ ﻣﺪﻯ ﻧﻈﺎﻣﻴﺔ ﻭﻓﻌﺎﻟﻴﺔ ﺗﺴﻴﲑ ﺍﻷﻣﻮﺍﻝ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺑﺼﻔﺔ ﻋﺎﻣﺔ‪ ،‬ﻳﻘﻮﻡ ﺑﺮﻗﺎﺑﺔ ﺣﺴﻦ ﺍﺳﺘﻌﻤﺎﻝ ﺍﳍﻴﺌﺎﺕ ﺍﳋﺎﺿﻌﺔ ﻟﺮﻗﺎﺑﺘﻪ ﻟﻠﻤﻮﺍﺭﺩ ﻭﺍﻷﻣﻮﺍﻝ‬
‫ﻭﺍﻟﻘﻴﻢ ﻭﺍﻟﻮﺳﺎﺋﻞ ﺍﳌﺎﺩﻳﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻛﻤﺎ ﻳﺴﻌﻰ ﻟﻠﺘﺄﻛﺪ ﻣﻦ ﻣﻄﺎﺑﻘ ﺔ ﻋﻤﻠﻴﺎﺕ ﺍﳍﻴﺌﺎﺕ ﺍﳌﺎﻟﻴﺔ ﻭﺍﶈﺎﺳﺒﺔ ﻟﻠﻘﻮﺍﻧﲔ ﻭﺍﻟﺘﻨﻈﻴﻤﺎﺕ ﺍﳌﻌﻤﻮﻝ ‪‬ﺎ‪ ،‬ﻭﰲ ﻧﻔﺲ‬
‫ﺍﻟﺴﻴﺎﻕ ﻳﻘﻴﻢ ﻧﻮﻋﻴﺔ ﺗﺴﻴﲑ ﺍﻷﻣﻮﺍﻝ ﻭﺍﻟﻮﺳﺎﺋﻞ ﺍﳌﺎﺩﻳﺔ ﻣﻦ ﺣﻴﺚ ﺍﻟﻔﻌﺎﻟﻴﺔ ﻭﺍﻷﺩﺍﺀ ﻭﺍﻻﻗﺘﺼﺎﺩ‪.‬‬
‫ﻳﺘﻤﺘﻊ ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ ﲝﻖ ﺍﻻﻃﻼﻉ ﻭﺍﻟﺘﺤﺮﻱ ﲟﺎ ﻳﻠﻲ‪:‬‬
‫‪ -‬ﺳﻮﺀ ﺍﺧﺘﻴﺎﺭ ﺻﻴﻐﺔ ﺍﻹﺑﺮﺍﻡ ﺍﳌﻼﺋﻤﺔ ﺃﻭ ﻋﺪﻡ ﺗﱪﻳﺮ ﺍﻟﺼﻴﻐﺔ ﺍﳌﺨﺘﺎﺭﺓ‬
‫‪ -‬ﺍﻟﻠﺠﻮﺀ ﺇﱃ ﺍﻟﺘﺨﺼﻴﺺ ﻏﲑ ﺍﳌﱪﺭ ﻭﻋﺪﻡ ﺍﻟﻘﻴﺎﻡ ﻛﻤﺎ ﳚﺐ ﲟﺎ ﺗﺴﺘﺪﻋﻴﻪ ﻗﻮﺍﻋﺪ ﺍﳌﻨﺎﻓﺴﺔ ﻭﺍﻹﺷﻬﺎﺭ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﺳﺘﻨﻔﺎﺫ ﺑﻌﺾ ﺍﻟﻌﺮﻭﺽ‬
‫ﺑﺪﻭﻥ ﻭﺟﻪ ﺣﻖ ﺃﻭ ﺳﻮﺀ ﺗﺮﺗﻴﺒﻬﺎ‪.‬‬
‫‪ -‬ﺍﻟﻠﺠﻮﺀ ﺍﻟﺘﻌﺴﻔﻲ ﻟﻠﻤﻼﺣﻖ ﺃﻭ ﺗﻀﺨﻴﻢ ﺍﻷﺳﻌﺎﺭ‪.‬‬
‫‪ -‬ﻋﺪﻡ ﻧﻈﺎﻣﻴﺔ ﺍﻟﺘﺪﻭﻳﻦ ﰲ ﺍﻟﺴﺠﻼﺕ ﺍﳋﺎﺻﺔ ﺑﺎﻟﺼﻔﻘﺎﺕ ﻭﻣﺴﻜﻬﺎ‪.‬‬
‫‪ -‬ﻋﺪﻡ ﲢﺮﻳﺮ ﳏﺎﺿﺮ ﺍﻟﻔﺘﺢ ﻭﺍﻟﺘﻘﻴﻴﻢ ﺑﺘﺎﺗﺎ ﺃﻭ ﻋﺪﻡ ﲢﺮﻳﺮﻫﺎ ﰲ ﺃﻭﺍ‪‬ﺎ‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻟﺘﻌﺴﻒ ﰲ ﺇﻋﻼﻥ ﻋﺪﻡ ﺟﺪﻭﻯ ﺍﻟﻌﺮﻭﺽ‪.‬‬
‫ﻛﻞ ﺍﳊﺎﻻﺕ ﺍﳌﺬﻛﻮﺭﺓ ﺃﻧﻔﺎ ﺗﻌﻜﺲ ﻋﺪﻡ ﺍﺣﺘﺮﺍﻡ ﻣﺒﺎﺩﺉ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺣﻴﺚ ﺗﺴﻌﻰ ﻏﺮﻓﺔ ﺍﻻﻧﻀﺒﺎﻁ ﰲ ﳎﺎﻝ ﺗﺴﻴﲑ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﺍﳌﺎﻟﻴﺔ ﺇﱃ ﻛﺸﻒ‬
‫ﺍﻻﺧﺘﻼﻻﺕ ﰲ ﺇﻃﺎﺭ ﺭﻗﺎﺑﺔ ﺗﺴﻴﲑ ﻧﻔﻘﺎﺕ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ .‬ﻭﻛﺬﺍ ﻣﺪﻯ ﻗﺎﻧﻮﻧﻴﺔ ﻣﻨﺢ ﺍﻟﺘﺄﺷﲑﺍﺕ ﻣﻦ ﻗﺒﻞ ﻫﻴﺌﺎﺕ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻘﺒﻠﻴﺔ ﺃﻭ ﺍﻟﺘﺄﺷﲑﺍﺕ‬
‫ﺍﳌﻤﻨﻮﺣﺔ ﺧﺎﺭﺝ ﺍﻟﺸﺮﻭﻁ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ‪ ،‬ﺣﻴﺚ ﺗﻌﺎﻳﻦ ﻣﻦ ﺟﻬﺔ ﺗﻮﻓﺮ ﺍﻟﺸﺮﻭﻁ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍﻟﱵ ﺃﺩﺕ ﺇﱃ ﺭﻓﺾ ﺍﳌﺮﺍﻗﺐ ﺍﳌﺎﱄ ﳌﻨﺢ ﺍﻟﺘﺄﺷﲑﺓ ﰲ ﺇﻃﺎﺭ ﺗﻨﻔﻴﺬ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻭﻣﻦ ﺟﻬﺔ ﺛﺎﻧﻴﺔ ﺗﻌﺎﻳﻦ ﻣﺪﻯ ﺧﺮﻕ ﺍﻷﺣﻜﺎﻡ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ ﻭﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﻣﻦ ﻃﺮﻑ ﺍﳌﺼﻠﺤﺔ ﺍﳌﺘﻌﺎﻗﺪﺓ ﰲ ﻧﻄﺎﻕ ﺇﺑﺮﺍﻡ ﺍﻟﺼﻔﻘﺔ ﻭﺍﻟﺬﻱ‬
‫ﺃﺩﻯ ﺇﱃ ﺭﻓﺾ ﻣﻨﺢ ﺍﻟﺘﺄﺷﲑﺓ ﻣﻦ ﻃﺮﻑ ﺍﻟﻠﺠﺎﻥ ﻭﻛﺬﺍ ﻣﺪﻯ ﻗﺎﻧﻮﻧﻴﺔ ﻣﻘﺮﺭ ﺍﻟﺘﺠﺎﻭﺯ ﰲ ﺣﺎﻟﺔ ﺭﻓﺾ ﻣﻨﺢ ﺍﻟﺘﺄﺷﲑﺓ ﻣﻦ ﻃﺮﻑ ﻫﻴﺌﺎﺕ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻘﺒﻠﻴﺔ‪.‬‬
‫‪ -4-4‬ﺍﻟﻔﺮﻉ ﺍﻟﺮﺍﺑﻊ‪ :‬ﺭﻗﺎﺑﺔ ﺍﻟﻮﺻﺎﻳﺔ‬
‫ﺍﻟﻮﺻﺎﻳﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻫﻲ ﺭﻛﻦ ﻣﻦ ﺍﻷﺭﻛﺎﻥ ﺍﻟﻌﺎﻣﺔ ﻷﻱ ﺗﻨﻈﻴﻢ ﻻ ﻣﺮﻛﺰﻱ‪ ،‬ﻭﻳﻘﺼﺪ ‪‬ﺎ ﳎﻤﻮﻋﺔ ﺍﻟﺼﻼﺣﻴﺎﺕ ﺍﳌﺨﻮﻟﺔ ﳉﻬﺔ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻹﺩﺍﺭﻳﺔ‬
‫ﲟﻮﺟﺐ ﺍﻟﻘﺎﻧﻮﻥ ﻭﺍﻟﱵ ﲤﺎﺭﺱ ﻋﻠﻰ ﺃﺷﺨﺎﺹ ﻭﻋﻤﺎﻝ ﺍﳌﺼﻠﺤﺔ ﺍﳌﺘﻌﺎﻗﺪﺓ‪ ،‬ﻭﺫﻟﻚ ﻟﻀﻤﺎﻥ ﻋﺪﻡ ﺧﺮﻭﺟﻬﺎ ﻋﻦ ﺍﻟﻘﻮﺍﻧﲔ ﻭﺍﻟﻠﻮﺍﺋﺢ ﺍﳌﻌﻤﻮﻝ ‪‬ﺎ ﺣﻴﺚ ﺗﻜﻮ ﻥ‬
‫ﺭﻗﺎﺑﺔ ﺍﻟﻮﺻﺎﻳﺔ ﻗﺒﻞ ﻭﺇﺛﻨﺎﺀ ﻭﺑﻌﺪ ﺗﻨﻔﻴﺬ ﺍﻟﺼﻔﻘﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻭﺫﻟﻚ ﲞﻀﻮﻉ ﻣﺸﺮﻭﻉ ﺍﻟﺼﻔﻘﺔ ﻭﻛﺬﺍ ﻣﺸﺎﺭﻳﻊ ﺍﳌﻼﺣﻖ ﳌﺪﺍﻭﻟﺔ ﺍ‪‬ﻠﺲ ﺍﻟﺸﻌﱯ ﺍﻟﺒﻠﺪﻱ‬
‫ﻭﻣﺮﺍﻗﺒﺔ ﺍﻟﺸﺮﻋﻴﺔ ﻟﻠﺪﻭﻟﺔ‪ ،‬ﻃﺒﻘﺎ ﻷﺣﻜﺎﻡ ﺍﻟﻘﺎﻧﻮﻥ ﺭﻗﻢ ‪ 10-11‬ﺍﳌﺆﺭﺥ ﰲ ‪ 2011/06/22‬ﻗﺒﻞ ﺇﺭﺳﺎﳍﻤﺎ ﺇﱃ ﳉﻨﺔ ﺍﻟﺼﻔﻘﺎﺕ ﺍﳌﺨﺘﺼﺔ‪.10‬‬
‫ﻳﺘﻢ ﺧﻀﻮﻉ ﺍﻟﺼﻔﻘﺎﺕ ﻟﺮﻗﺎﺑﺔ ﺍﻟﻮﺻﺎﻳﺔ ﻟﻠﺘﺤﻘﻖ ﻣﻦ ﻣﻄﺎﺑﻘﺔ ﻷﻫﺪﺍﻑ ﺍﻟﻔﻌﺎﻟﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻭﺍﻟﺘﺄﻛﺪ ﻣﻦ ﻛﻮﻥ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﱵ ﻫﻲ ﻣﻮﺿﻮﻉ‬
‫ﺍﻟﺼﻔﻘﺔ ﺗﺪﺧﻞ ﻓﻌﻼ ﰲ ﺇﻃﺎﺭ ﺍﻟﱪﺍﻣﺞ ﻭﺍﻷﺳﺒﻘﻴﺔ ﺍﳌﺮﺳﻮﻣﺔ ﻟﻠﻘﻄﺎﻉ ‪ ،‬ﻋﻦ ﻃﺮﻳﻖ ﺇﻋﺪﺍﺩ ﺗﻘﺮﻳﺮ ﺗﻘﻴﻴﻤﻲ ﻋﻦ ﻇﺮﻭﻑ ﺍﻻﳒﺎﺯ ﻭﻛﻠﻔﺘﻪ ﺍﻹﲨﺎﻟﻴﺔ ﻣﻘﺎﺭﻧﺔ‬
‫ﺑﺎﳍﺪﻑ ﺍﳌﺴﻄﺮ‪ ،‬ﻳﺮﺳﻞ ﺇﱃ ﻣﺴﺆﻭﻝ ﺍﳍﻴﺌﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﺼﻔﻘﺎﺕ ﺍﻟﺒﻠﺪﻳﺔ ﻳﺮﺳﻞ ﺇﱃ ﺍﻟﻮﺍﱄ‪ ،‬ﻭﻋﻼﻭﺓ ﻋﻠﻰ ﺫﻟﻚ ﻳﺘﻌﲔ ﺇﺭﺳﺎﻝ ﻧﺴﺨﺔ ﻣﻦ ﺍﻟﺘﻘﺮﻳﺮ‬
‫ﺇﱃ ﺳﻠﻄﺔ ﺿﺒﻂ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺗﻔﻮﻳﻀﺎﺕ ﺍﳌﺮﻓﻖ ﺍﻟﻌﺎﻡ ﺍﳌﺴﺘﺤﺪﺛﺔ ﲟﻮﺟﺐ ﺍﳌﺎﺩﺓ ‪ 213‬ﻣﻦ ﺍﳌﺮﺳﻮﻡ ‪. 247-15‬‬

‫‪ - II‬ﺍﻟﻄﺮﻳﻘﺔ ﻭﺍﻷﺩﻭﺍﺕ ‪:‬‬

‫ﻟﻘﺪ ﺍﻋﺘﻤﺪﻧﺎ ﰲ ﺩﺭﺍﺳﺘﻨﺎ ﺃﺳﺎﺳﺎ ﻋﻠﻰ ﺩﺭﺍﺳﺔ ﺍﳊﺎﻟﺔ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ‪:‬‬
‫‪ ‬ﺍﳌﻘﺎﺑﻼﺕ ﺍﻟﺸﺨﺼﻴﺔ ﻣﻊ ﺑﻌﺾ ﺍﳍﻴﺌﺎﺕ ﻭ ﺍﳌﺴﺆﻭﻟﲔ ﺍﻟﺬﻱ ﻳﻘﻮﻣﻮﻥ ﺑﺄﺣﺪ ﻣﺮﺍﺣﻞ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ :‬ﺃﻋﻀﺎﺀ ﻣﻦ ﳉﻨﺔ ﺍﻟﻔﺘﺢ‬
‫ﻭﺍﻟﺘﻘﻴﻴﻢ‪ ،‬ﺃﻋﻀﺎﺀ ﻣﻦ ﺍﻟﻠﺠﻨﺔ ﺍﻟﺒﻠﺪﻳﺔ ﻟﻠﺼﻔﻘﺎﺕ‪ ،‬ﻫﻴﺌﺔ ﺍﻟﺮﻗﺎﺑﺔ ﺍﳌﺎﻟﻴﺔ‪...،‬ﺍﱁ‪.‬‬
‫‪ ‬ﺍﳌﻼﺣﻈﺔ ﻛﻮﺳﻴﻠﺔ ﺑﻐﺮﺽ ﺗﺸﺨﻴﺺ ﻭﺿﻊ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﺮﻗﺎﺑﻴﺔ ﺍﳌﺨﺘﻠﻔﺔ ﻟﻠﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻮﺍﺟﺪ ﰲ ﳐﺘﻠﻒ ﺇﺟﺮﺍﺀﺍﺕ‬
‫ﺇﺑﺮﺍﻡ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﻛﺬﺍ ﻣﺮﺣﻠﺔ ﺍﻟﺘﻨﻔﻴﺬ ‪.‬‬
‫‪ ‬ﲢﻠﻴﻞ ﺍﻟﻮﺛﺎﺋﻖ ﻭﺩﺭﺍﺳﺎﺕ ﺇﺣﺼﺎﺋﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﺍﳌﺘﺤﺼﻞ ﻋﻠﻴﻬﺎ ‪ ،‬ﲤﺜﻠﺖ ﻫﺬﻩ ﺍﻟﻮﺛﺎﺋﻖ ﰲ ﺍﻟﻮﺿﻌﻴﺎﺕ ﺍﻟﺸﻬﺮﻳﺔ ﻭﺍﻟﺴﻨﻮﻳﺔ ﻟﻠﻤﺸﺎﺭﻳﻊ ﳌﺨﺘﻠﻒ‬
‫ﻣﺼﺎﺩﺭ ﺍﻟﺘﻤﻮﻳﻞ ﻭﺍﳌﺘﻤﺜﻠﺔ ﰲ‪:‬‬
‫‪ -‬ﻭﺿﻌﻴﺔ ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﻤﻮﻟﺔ ﻣﻦ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﺪﻭﻟﺔ ﺿﻤﻦ ﺍﳌﺨﻄﻂ ﺍﻟﺒﻠﺪﻱ ﻟﻠﺘﻨﻤﻴﺔ؛‬
‫‪ -‬ﻭﺿﻌﻴﺔ ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﻤﻮﻟﺔ ﺿﻤﻦ ﺍﳌﺨﻄﻂ ﺍﻟﻘﻄﺎﻋﻲ ﻟﻠﺘﻨﻤﻴﺔ؛‬
‫‪ -‬ﻭﺿﻌﻴﺔ ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﻤﻮﻟﺔ ﻋﻦ ﻃﺮﻳﻖ ﺻﻨﺪﻭﻕ ﺍﻟﻀﻤﺎﻥ ﻭﺍﻟﺘﻀﺎﻣﻦ ﻟﻠﺠﻤﺎﻋﺎﺕ ﺍﶈﻠﻴﺔ؛‬
‫‪ -‬ﻭﺿﻌﻴﺔ ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﻤﻮﻟﺔ ﻋﻦ ﻃﺮﻳﻖ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﻮﻻﻳﺔ )ﻭﻻﻳﺔ ﻭﺭﻗﻠﺔ(؛‬
‫‪ -‬ﻭﺿﻌﻴﺔ ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﻤﻮﻟﺔ ﻋﻦ ﻃﺮﻳﻖ ﻣﻨﺢ ﺇﻋﺎﻧﺔ ﻣﻦ ﻣﻴﺰﺍﻧﻴﺔ ﺑﻠﺪﻳﺔ ﺣﺎﺳﻲ ﻣﺴﻌﻮﺩ؛‬
‫‪ -‬ﻭﺿﻌﻴﺔ ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﻤﻮﻟﺔ ﺫﺍﺗﻴﺎ ﺃﻱ ﻋﻦ ﻃﺮﻳﻖ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﳋﺎﺻﺔ ﺑﺎﻟﺒﻠﺪﻳﺔ‪.‬‬

‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬ ‫‪- 406 -‬‬

 ‫‪EISSN: 2602-5183 * PISSN: 1033-2437‬‬ ‫‪412‬‬
‫‪412-401‬‬
‫ﺍﻟﻤﺠﻠﺩ‪ ،07 :‬ﺍﻟﻌﺩﺩ‪ ،(2021) 01:‬ﺹ‪.‬ﺹ‪401.‬‬ ‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬

‫ﻭﻛﺬﺍ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻷﻭﻟﻴﺔ‪ ،‬ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻹﺿﺎﻓﻴﺔ‪ ،‬ﺍﳊﺴﺎﺏ ﺍﻹﺩﺍﺭﻱ‪ ،‬ﺍﳊﺼﺎﺋﻞ ﺍﻟﺴﻨﻮﻳﺔ ﳌﺨﺘﻠﻒ ﺍﳌﺸﺎﺭﻳﻊ‪ ،‬ﳏﺎﺿﺮ ﺍﻻﺟﺘﻤﺎﻋﺎﺕ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﻟﺪﺍﺋﺮﺓ‬
‫ﻭﺍﳌﻘﺎﻃﻌﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻭ ﺍﻟﻮﻻﻳﺔ‪.‬‬

‫‪ -III‬ﺍﻟﻨﺘﺎﺋﺞ ﻭﻣﻨﺎﻗﺸﺘﻬﺎ ‪:‬‬

‫‪ -1 -III‬ﻧﺘﺎﺋﺞ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬
‫ﺃﻭﻻ‪ :‬ﺗﺴﻴﲑ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﻟﺒﻠﺪﻳﺔ‪:‬‬
‫‪ -1‬ﺑﻨﺎﺀ ﻋﻠﻰ ﺍﳍﻴﻜﻞ ﺍﻟﺘﻨﻈﻴﻤﻲ ﻟﻠﺒﻠﺪﻳﺔ ﺍﳌﻌﺘﻤﺪ ﳝﻜﻦ ﺍﻥ ﻧﺴﺘﻨﺘﺞ ﺃﻥ ﺇﺟﺮﺍﺀﺍﺕ ﺍﻟﺼﻔﻘﺎﺕ ﻭﺇﺑﺮﺍﻣﻬﺎ ﻭﻣﺘﺎﺑﻌﺔ ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﻨﺒﺜﻘﺔ ﻋﻨﻬﺎ ﲟﺨﺘﻠﻒ‬
‫ﻣﺼﺎﺩﺭ ﲤﻮﻳﻠﻬﺎ ﻳﻀﻔﻲ ﺷﻲﺀ ﻣﻦ ﺍﳋﺼﻮﺻﻴﺔ ﰲ ﺗﺴﻴﲑ ﻛﻞ ﻧﻮﻉ ﻣﻨﻬﺎ‪ ،‬ﻛﻞ ﻫﺬﻩ ﺍﳌﻬﺎﻡ ﻳﻘﻮﻡ ‪‬ﺎ ﻣﻜﺘﺐ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﺘﺎﺑﻊ ﺇﱃ ﻣﺼﻠﺤﺔ‬
‫ﺍﻹﺩﺍﺭﺓ ﻭﺍﻟﺸﺆﻭﻥ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﲝﻴﺚ ﺗﺰﺍﻭﻝ ﲨﻴﻊ ﺍﳌﻬﺎﻡ ﰲ ﻗﺎﻋﺔ ﻭﺍﺣﺪﺓ ﻓﻀﻼ ﻋﻠﻰ ﺍﺣﺘﻮﺍﺋﻬﺎ ﻋﻠﻰ ﲨﻴﻊ ﺍﳌﻠﻔﺎﺕ ﲟﺎ ﻓﻴﻬﺎ‬
‫ﺍﳌﻠﻔﺎﺕ ﺍﳌﻐﻠﻘﺔ ﻭﻛﺬﺍ ﺍﻇﺮﻓﺔ ﺍﻟﻌﺮﻭﺽ ﺍﻟﻮﺍﺟﺐ ﺃﺭﺷﻔﺘﻬﺎ‪.‬‬
‫‪ -2‬ﲟﺎ ﺃﻥ ﻛﻞ ﻧﻔﻘﺎﺕ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺍﳌﱪﻣﺔ ﻳﻌﱪ ﻋﻨﻬﺎ ﻣﻦ ﺧﻼﻝ ﻧﻔﻘﺎﺕ ﺍﻟﺘﺠﻬﻴﺰ ﺿﻤﻦ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﺒﻠﺪﻳﺔ‪ ،‬ﻟﺬﺍ ﻗﻤﺖ ﺑﺪﺭﺍﺳﺎﺕ ﺇﺣﺼﺎﺋﻴﺔ‬
‫ﳌﺪﻯ ﺗﻄﻮﺭ ﻧﻔﻘﺎﺕ ﺍﻟﺘﺠﻬﻴﺰ ﺑﺎﻟﺒﻠﺪﻳﺔ ﻭﻛﺎﻧﺖ ﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ﺍﳉﺪﻭﻝ ﺭﻗﻢ ‪ :01‬ﺗﻄﻮﺭ ﺗﻘﺪﻳﺮﺍﺕ ﺍﻟﺘﺠﻬﻴﺰ ﻟﺒﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﻣﻦ ‪ 2013‬ﺇﱃ ‪:2017‬‬
‫ﻧﺴﺒﺔ اﻟﺘﻄﻮر ‪%‬‬ ‫ﺗﻘﺪﯾﺮات اﻟﺘﺠﮭﯿﺰ‬ ‫اﻟﺴﻨﻮات‬
‫‪-‬‬ ‫‪1 104 971 749,67‬‬ ‫‪2013‬‬
‫‪30,28‬‬ ‫‪1 439 514 265,32‬‬ ‫‪2014‬‬
‫‪1,30‬‬ ‫‪1 458 168 295,09‬‬ ‫‪2015‬‬
‫‪14,65‬‬ ‫‪1 671 813 979,00‬‬ ‫‪2016‬‬
‫‪-30,10‬‬ ‫‪1 168 669 490,59‬‬ ‫‪2017‬‬
‫ﺍﳌﺼﺪﺭ ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﲔ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻹﺿﺎﻓﻴﺔ ﻟﺒﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﻟﻠﺴﻨﻮﺍﺕ ﻣﻦ ‪.2017-2013‬‬
‫ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺍﻋﻼﻩ ﻳﺘﻀﺢ ﻟﻨﺎ ﺍﻟﺘﺬﺑﺬﺏ ﰲ ﺗﻘﺪﻳﺮ ﺣﺠﻢ ﻧﻔﻘﺎﺕ ﺍﻟﺘﺠﻬﻴﺰ ﻣﻦ ﺳﻨﺔ ﻷﺧﺮﻯ ﺣﻴﺚ ﺍﺭﺗﻔﻌﺖ ﺳﻨﺔ ‪ 2014‬ﻟﺘﺒﻠﻎ ﻧﺴﺒﺔ‬
‫‪ ،% 30,28‬ﻟﺘﺤﺎﻓﻆ ﻋﻠﻰ ﻧﻔﺲ ﻣﺴﺘﻮﻯ ﺍﻟﺘﻄﻮﺭ ﰲ ﺳﻨﺔ ‪ ،2015‬ﰒ ﺗﺘﺰﺍﻳﺪ ﺑﻌﺪ ﺫﻟﻚ ﺳﻨﺔ ‪ 2016‬ﻟﺘﺼﻞ ﻗﻴﻤﺔ ‪ 1 671 813 979,00‬ﺩﺝ‬
‫ﺑﻨﺴﺒﺔ ﺯﻳﺎﺩﺓ ﺗﻘﺪﺭ ﺑـ‪ ،% 14.65 :‬ﰒ ﺗﺘﺮﺍﺟﻊ ﺑﻌﺪ ﺫﻟﻚ ﻭﺗﻨﺨﻔﺾ ﺍﱃ ﻧﺴﺒﺔ‪ % 30.10 :‬ﰲ ﺳﻨﺔ ‪.2017‬‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ‪ :02‬ﺗﻄﻮﺭ ﻧﺴﺒﺔ ﺗﻘﺪﻳﺮﺍﺕ ﺍﻟﺘﺠﻬﻴﺰ ﻹﲨﺎﱄ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﻟﻠﻔﺘﺮﺓ ﺍﳌﻤﺘﺪﺓ ﻣﻦ ‪ 2013‬ﺍﱃ ‪2017‬‬
‫ﻧﺴﺒﺔ ﺗﻘﺪﯾﺮات اﻟﺘﺠﮭﯿﺰ‬ ‫ﺗﻘﺪﯾﺮات اﻟﺘﺠﮭﯿﺰ‪/‬دج‬ ‫اﻟﺘﻘﺪﯾﺮات اﻟﻌﺎﻣﺔ‪/‬دج‬ ‫اﻟﺴﻨﻮات‬
‫ﻹﺟﻤﺎﻟﻲ اﻟﺘﻘﺪﯾﺮات ‪%‬‬

‫‪67,78‬‬ ‫‪1 104 971 749,67‬‬ ‫‪1 630 234 343,81‬‬ ‫‪2013‬‬
‫‪63,62‬‬ ‫‪1 439 514 265,32‬‬ ‫‪2 262 747 313,49‬‬ ‫‪2014‬‬
‫‪64,86‬‬ ‫‪1 458 168 295,09‬‬ ‫‪2 248 278 126,38‬‬ ‫‪2015‬‬
‫‪74,75‬‬ ‫‪1 671 813 979,00‬‬ ‫‪2 236 514 154,35‬‬ ‫‪2016‬‬
‫‪65,75‬‬ ‫‪1 168 669 490,59‬‬ ‫‪1 777 355 957,32‬‬ ‫‪2017‬‬
‫ﺍﳌﺼﺪﺭ ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﲔ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻹﺿﺎﻓﻴﺔ ﻟﺒﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﻟﻠﺴﻨﻮﺍﺕ ﻣﻦ ‪.2017-2013‬‬
‫ﻳﻈﻬﺮ ﻣﻦ ﺍﳉﺪﻭﻝ ﺍﻋﻼﻩ ﺍﳌﺒﺎﻟﻎ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻜﺒﲑﺓ ﺍﻟﱵ ﲣﺼﺼﻬﺎ ﺑﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﻟﻨﻔﻘﺎﺕ ﺍﻟﺘﺠﻬﻴﺰ‪ ،‬ﺣﻴﺚ ﺧﻼﻝ ﻛﻞ ﺳﻨﻮﺍﺕ ﻓﺘﺮﺓ‬
‫ﺍﻟﺪﺭﺍﺳﺔ ﺗﺘﺮﺍﻭﺡ ﻧﺴﺒﺔ ﻧﻔﻘﺎﺕ ﺍﻟﺘﺠﻬﻴﺰ ﻣﻦ ‪ % 63‬ﺇﱃ ‪ % 74‬ﻣﻦ ﺇﲨﺎﱄ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺒﻠﺪﻳﺔ‪.‬‬

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‫ﺨﺎﻟﺩ ﺭﺠﻡ‪ ،‬ﺨﻴﺭ ﺍﻟﺩﻴﻥ ﻗﺭﻴﺸﻲ‪ ،‬ﻤﻠﻴﻜﺔ ﺒﻥ ﺤﺎﺠﺔ )‪ ،(2020‬ﺘﻘﻴﻴﻡ ﺁﻟﻴﺎﺕ ﺍﻟﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻭﻤﻴﺔ ﻭﻓﻕ ﺍﻟﻤﺭﺴﻭﻡ ﺍﻟﺭﺌﺎﺴﻲ‪) ،15/247‬ﺹ‪.‬ﺹ‪(412-401‬‬

‫ﺟﺪﻭﻝ ﺭﻗﻢ ‪ :03‬ﻳﻮﺿﺢ ﻧﺴﺒﺔ ﺍﳒﺎﺯ ﺑﺮﺍﻣﺞ ﺍﻟﺘﺠﻬﻴﺰ ﻟﺒﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﻟﻠﻔﺘﺮﺓ ﺍﳌﻤﺘﺪﺓ ﻣﻦ ‪2017- 2013‬‬
‫ﻧﺴﺒﺔ ﺍﻻﳒﺎﺯ ‪%‬‬ ‫ﺑﺎﻗﻲ ﺍﻻﳒﺎﺯ‬ ‫ﺍﻻﳒﺎﺯﺍﺕ ﺍﻟﻔﻌﻠﻴﺔ‬ ‫ﻧﻔﻘﺎﺕ ﺍﻟﺘﺠﻬﻴﺰ ﺍﳌﺘﻮﻗﻌﺔ‬ ‫ﺍﻟﺴﻨﻮﺍﺕ‬
‫‪17,29‬‬ ‫‪706 202 165,48 147 644 700,99‬‬ ‫‪853 846 866,47‬‬ ‫‪2013‬‬
‫‪20,11‬‬ ‫‪1 061 708 102,19 267 322 154,11‬‬ ‫‪1 329 030 256,30‬‬ ‫‪2014‬‬
‫‪19,15‬‬ ‫‪1 050 491 971,25 248 741 486,18‬‬ ‫‪1 299 233 457,43‬‬ ‫‪2015‬‬
‫‪43,42‬‬ ‫‪891 526 556,53 684 124 404,46‬‬ ‫‪1 575 650 960,99‬‬ ‫‪2016‬‬
‫‪39,62‬‬ ‫‪667 190 893,55 437 843 751,66‬‬ ‫‪1 105 034 645,21‬‬ ‫‪2017‬‬
‫ﺍﳌﺼﺪﺭ ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﲔ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ‪:‬‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻹﺿﺎﻓﻴﺔ ﻟﺒﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﻟﻠﺴﻨﻮﺍﺕ ﻣﻦ ‪.2017-2013‬‬ ‫‪-‬‬
‫ﺍﳊﺴﺎﺏ ﺍﻹﺩﺍﺭﻱ ﻟﺒﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﻟﻠﺴﻨﻮﺍﺕ ﻣﻦ ‪.2017-2013‬‬ ‫‪-‬‬
‫ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺍﻋﻼﻩ ﻧﻼﺣﻆ ﺍﻟﻔﺎﺭﻕ ﺍﻟﻜﺒﲑ ﺑﲔ ﻣﺎ ﻫﻮ ﻣﺘﻮﻗﻊ ﺍﳒﺎﺯﻩ ﻣﻦ ﺍﳌﺸﺎﺭﻳﻊ ﻭﻣﺎ ﺃﳒﺰ ﻓﻌﻼ‪،‬ﺣﻴﺚ ﺍﻧﻪ ﺗﻌﺪ ﺍﻛﱪ ﻧﺴﺒﺔ‬
‫ﻟﻠﻤﺸﺎﺭﻳﻊ ﺍﳌﻨﺠﺰﺓ ﺧﻼﻝ ﻛﻞ ﺳﻨﻮﺍﺕ ﻓﺘﺮﺓ ﺍﻟﺪﺭﺍﺳﺔ ﺗﻘﺪﺭ ﺑـ‪ % 43,42 :‬ﱂ ﺗﺘﺠﺎﻭﺯ ﺍﻟﻨﺼﻒ )‪ (% 50‬ﻣﻦ ﻗﻴﻤﺔ ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﺘﻮﻗﻊ‬
‫ﺍﳒﺎﺯﻫﺎ‪.‬ﻛﻤﺎ ﻳﺘﻀﺢ ﺃﻳﻀﺎ ﺃﻥ ﻫﻨﺎﻙ ﺗﻄﻮﺭ ﻣﺘﺬﺑﺬﺏ ﻣﻌﺘﱪ ﰲ ﺍﻻﳒﺎﺯﺍﺕ ﺍﻟﻔﻌﻠﻴﺔ ﻟﻠﻤﺸﺎﺭﻳﻊ ﺍﻟﺘﻨﻤﻮﻳﺔ ﺍﳌﱪﳎﺔ ﻟﺒﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﺧﺼﻮﺻﺎ ﰲ ﺍﻟﺴﻨﺔ‬
‫ﺍﻷﺧﲑﺗﲔ ﻣﻦ ﻓﺘﺮﺓ ﺍﻟﺪﺭﺍﺳﺔ ﺣﻴﺚ ﺑﻠﻐﺖ ﻧﻔﻘﺎﺕ ﺍﻟﺘﺠﻬﻴﺰ ﺃﻗﺼﻰ ﻣﺒﻠﻎ ﳍﺎ ﺳﻨﺔ ‪ 2016‬ﺑــ‪ 684.12 :‬ﻣﻠﻴﻮﻥ ﺩﺝ ﺃﻱ ﺑﻨﺴﺒﺔ ﺯﻳﺎﺩﺓ‬
‫‪ ،%63.64‬ﻟﺘﻨﺨﻔﺾ ﺑﻌﺪ ﺫﻟﻚ ﺑﺸﻜﻞ ﺭﻫﻴﺐ ﰲ ﺳﻨﺔ ‪ 2017‬ﺇﱃ ‪ 437.84‬ﻣﻠﻴﻮﻥ ﺩﺝ ﺃﻱ ﺑﻨﺴﺒﺔ ﺍﳔﻔﺎﺽ ‪ % 56.26‬ﻭﻫﻲ ﻧﺴﺒﺔ‬
‫ﺗﺪﱐ ﺿﺨﻤﺔ ﰲ ﻓﺘﺮﺓ ﻗﺼﲑﺓ ﺗﻘﺪﺭ ﺑﺴﻨﺔ ﻭﺍﺣﺪﺓ‪.‬‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ ‪ :04‬ﻭﺿﻌﻴﺔ ﺍﳌﺸﺎﺭﻳﻊ ﺑﺎﻟﺘﻨﻤﻮﻳﺔ ﲟﺨﺘﻠﻒ ﻣﺼﺎﺩﺭ ﲤﻮﻳﻠﻬﺎ ﻟﻠﻔﺘﺮﺓ ﺍﳌﻤﺘﺪﺓ ﻣﻦ ‪ 2013‬ﺍﱃ ‪:2017‬‬
‫‪2015‬‬ ‫‪2014‬‬ ‫‪2013‬‬
‫اﻟﺴﻨــــــــﻮات‬
‫اﻻﺳﺘﮭﻼك‬ ‫اﻟﻐﻼف اﻟﻤﺎﻟﻲ‬ ‫اﻻﺳﺘﮭﻼك‬ ‫اﻟﻐﻼف اﻟﻤﺎﻟﻲ‬ ‫اﻻﺳﺘﮭﻼك‬ ‫اﻟﻐﻼف اﻟﻤﺎﻟﻲ‬ ‫ﻣﺼﺪر اﻟﺘﻤﻮﯾﻞ‬
‫‪%‬‬ ‫دج‬ ‫‪%‬‬ ‫دج‬ ‫‪%‬‬ ‫دج‬
‫‪57,29‬‬ ‫‪372 151 000,00‬‬ ‫‪70.12‬‬ ‫‪369 761 000,00‬‬ ‫‪41,99‬‬ ‫‪432 878 000,00‬‬ ‫اﻟﻤﺨﻄﻂ اﻟﺒﻠﺪي‬
‫ﻟﻠﺘﻨﻤﯿﺔ‬
‫اﻟﻤﺨﻄﻂ اﻟﻘﻄﺎﻋﻲ‬
‫‪27,61‬‬ ‫‪132 398 805,58‬‬ ‫‪22,01‬‬ ‫‪121 243 632,16‬‬ ‫‪/‬‬ ‫‪/‬‬
‫ﻟﻠﺘﻨﻤﯿﺔ‬
‫‪46,46‬‬ ‫‪55 674 633,34‬‬ ‫‪49,71‬‬ ‫‪47 224 633,34‬‬ ‫‪49,24‬‬ ‫‪47 224 633,34‬‬ ‫اﻟﺼﻨﺪوق اﻟﻤﺸﺘﺮك‬
‫ﻟﻠﺘﻀﺎﻣﻦ‬
‫‪42,26‬‬ ‫‪202 021 528,26‬‬ ‫‪26,96‬‬ ‫‪171 661 318,81‬‬ ‫‪41,00‬‬ ‫‪145 803 808,98‬‬ ‫ﻣﯿﺰاﻧﯿﺔ اﻟﻮﻻﯾﺔ‬
‫‪16,07‬‬ ‫‪421 735 000,00‬‬ ‫‪5,52‬‬ ‫‪448 427 113,00‬‬ ‫‪6,44‬‬ ‫‪250 888 231,80‬‬ ‫ﻣﯿﺰاﻧﯿﺔ ﺑﻠﺪﯾﺔ ﺣﺎﺳﻲ‬
‫ﻣﺴﻌﻮد‬
‫‪20,50‬‬ ‫‪567 977 176,31‬‬ ‫‪6,93‬‬ ‫‪474 541 307,24‬‬ ‫‪3,72‬‬ ‫‪554 211 640,96‬‬ ‫ﻣﯿﺰاﻧﯿﺔ ﺑﻠﺪﯾﺔ اﻟﻨﺰﻟﺔ‬
‫ﺍﳌﺼﺪﺭ ‪ :‬ﻣﻦ ﺍﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﲔ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻭﺛﺎﺋﻖ ﲣﺺ ﻭﺿﻌﻴﺎﺕ ﺍﳌﺘﺎﺑﻌﺔ ﳌﺨﺘﻠﻒ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻟﺘﻨﻤﻮﻳﺔ‬
‫ﺟﺪﻭﻝ ﺭﻗﻢ ‪ :05‬ﻭﺿﻌﻴﺔ ﻧﺴﺒﺔ ﺍﺳﺘﻬﻼﻙ ﺍﻟﻐﻼﻑ ﺍﳌﺎﱄ ﻟﻠﻤﺸﺎﺭﻳﻊ‪:‬ﺳﻨﱵ ‪ 2016‬ﻭ ‪:2017‬‬
‫‪2017‬‬ ‫‪2016‬‬

‫اﻻﺳﺘﮭﻼك‬ ‫اﻟﻐﻼف اﻟﻤﺎﻟﻲ‬ ‫اﻻﺳﺘﮭﻼك‬ ‫اﻟﻐﻼف اﻟﻤﺎﻟﻲ‬ ‫اﻟﺴﻨــــــــــــــﻮات‬

‫‪%‬‬ ‫دج‬ ‫‪%‬‬ ‫دج‬
‫ﻣﺼﺪر اﻟﺘﻤﻮﯾﻞ‬
‫‪83,00‬‬ ‫‪368 959 000,00‬‬ ‫‪73,00‬‬ ‫‪350 229 000,00‬‬ ‫اﻟﻤﺨﻄﻂ اﻟﺒﻠﺪي ﻟﻠﺘﻨﻤﯿﺔ‬
‫‪51,74‬‬ ‫‪132 398 805,58‬‬ ‫‪35,00‬‬ ‫‪132 398 805,58‬‬ ‫اﻟﻤﺨﻄﻂ اﻟﻘﻄﺎﻋﻲ ﻟﻠﺘﻨﻤﯿﺔ‬
‫‪78,05‬‬ ‫‪442 400 306,74‬‬ ‫‪37,29‬‬ ‫‪442 400 306,74‬‬ ‫اﻟﺼﻨﺪوق اﻟﻤﺸﺘﺮك‬
‫ﻟﻠﺘﻀﺎﻣﻦ‬
‫‪65,76‬‬ ‫‪312 500 122,50‬‬ ‫‪66,13‬‬ ‫‪228 110 122,50‬‬ ‫ﻣﯿﺰاﻧﯿﺔ اﻟﻮﻻﯾﺔ‬
‫‪39,54‬‬ ‫‪398 530 602,21‬‬ ‫‪46,47‬‬ ‫‪431 241 753,37‬‬ ‫ﻣﯿﺰاﻧﯿﺔ ﺑﻠﺪﯾﺔ ﺣﺎﺳﻲ‬
‫ﻣﺴﻌﻮد‬
‫‪28,53‬‬ ‫‪436 903 204,30‬‬ ‫‪25,57‬‬ ‫‪497 019 007,07‬‬ ‫ﻣﯿﺰاﻧﯿﺔ ﺑﻠﺪﯾﺔ اﻟﻨﺰﻟﺔ‬
‫ﺍﳌﺼﺪﺭ ‪ :‬ﻣﻦ ﺍﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﲔ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻭﺛﺎﺋﻖ ﲣﺺ ﻭﺿﻌﻴﺎﺕ ﺍﳌﺘﺎﺑﻌﺔ ﳌﺨﺘﻠﻒ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻟﺘﻨﻤﻮﻳﺔ‬

‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬ ‫‪- 408 -‬‬

 ‫‪EISSN: 2602-5183 * PISSN: 1033-2437‬‬ ‫‪412‬‬
‫‪412-401‬‬
‫ﺍﻟﻤﺠﻠﺩ‪ ،07 :‬ﺍﻟﻌﺩﺩ‪ ،(2021) 01:‬ﺹ‪.‬ﺹ‪401.‬‬ ‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬

‫ﻣﻦ ﺧﻼﻝ ﺣﻮﺻﻠﺔ ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﺒﻴﻨﺔ ﰲ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﻧﻼﺣﻆ ﺍﳊﺠﻢ ﺍﳍﺎﺋﻞ ﻟﻠﻤﺸﺎﺭﻳﻊ ﺍﳌﱪﳎﺔ ﻭﺑﺘﺮﻛﻴﺰ ﺍﳌﻼﺣﻈﺔ ﻳﺘﻀﺢ ﺗﺬﺑﺬﺏ ﰲ ﻧﺴﺐ‬
‫ﺍﻻﳒﺎﺯ ﳌﺨﺘﻠﻒ ﺍﳌﺸﺎﺭﻳﻊ ﻣﻦ ﺳﻨﺔ ﻷﺧﺮﻯ ﺑﺎﺧﺘﻼﻑ ﻣﺼﺎﺩﺭ ﲤﻮﻳﻠﻬﺎ‪ ،‬ﻏﲑ ﺍﻧﻪ ﻳﻼﺣﻆ ﺍ‪‬ﺎ ﻣﺮﺗﻔﻌﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺸﺎﺭﻳﻊ ﺍﳌﻤﻮﻟﺔ ﻣﻦ ﻃﺮﻑ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﺪﻭﻟﺔ‬
‫ﺿﻤﻦ ﺍﳌﺨﻄﻂ ﺍﻟﺒﻠﺪﻱ ﻟﻠﺘﻨﻤﻴﺔ ﺣﻴﺚ ﺑﻠﻐﺖ ﺃﻋﻠﻰ ﻧﺴﺒﺔ ﰲ ﺳﻨﺔ ‪ 2017‬ﻗﺪﺭﺕ ﺑـ‪. % 83 :‬‬
‫ﺛﺎﻧﻴﺎ‪ :‬ﻧﺘﺎﺋﺞ ﲣﺺ ﺍﻵﻟﻴﺎﺕ ﺍﻟﺮﻗﺎﺑﻴﺔ ﻋﻠﻰ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺑﺒﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ‬
‫‪ .1‬ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻘﺒﻠﻴﺔ‬
‫ﺃﻧﺸﺌﺖ ﳉﻨﺔ ﺩﺍﺧﻠﻴﺔ ﻟﻠﻔﺘﺢ ﻭﺍﻟﺘﻘﻴﻴﻢ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺑﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﺗﺰﺍﻭﳍﺎ ﻣﻬﺎﻣﻬﺎ ﺑﻨﺎﺀ ﻋﻠﻰ ﻣﻘﺮ ﺗﺸﻜﻴﻠﻬﺎ ﺭﻗﻢ‪ 2017/117:‬ﺍﳌﺆﺭﺥ‬
‫ﰲ ‪ ،2017/12/13:‬ﺗﺘﻜﻮﻥ ﻣﻦ ﺭﺋﻴﺲ ﺍﻟﻠﺠﻨ ﺔ ﻭﻛﺎﺗﺐ ﻭ ﺳﺘﺔ ﺃﻋﻀﺎﺀ ﻭﺍﳌﻼﺣﻆ ﺣﻮﻝ ﺳﲑ ﺃﻋﻤﺎﳍﺎ ﺍﻧﻪ ﻏﲑ ﻣﻨﻈﻢ ﻓﻴﻤﺎ ﳜﺺ ﺍﳌﻮﺍﻋﻴﺪ ﻭ ﺍﺣﺘﺮﺍﻡ‬
‫ﺍﻵﺟﺎﻝ‪ ،‬ﻛﻤﺎ ﺍﻧﻪ ﻻ ﻳﻮﺟﺪ ﻣﻘﺮ ﺭﲰﻲ ﺛﺎﺑﺖ ﳌﺰﺍﻭﻟﺔ ﻣﻬﺎﻣﻬﺎ ﻋﻠﻰ ﺃﻛﻤﻞ ﻭﺟﻪ ﻭﺍﳌﺘﻤﺜﻠﺔ ﰲ ﺍﳉﻠﺴﺔ ﺍﻟﻌﻠﻨﻴﺔ ﻟﻔﺘﺢ ﺍﻻﻇﺮﻓﺔ‪ ،‬ﻭ ﺟﻠﺴﺔ ﺗﻘﻴﻴﻢ ﺍﻟﻌﺮﻭﺽ ﻛﻤﺎ‬
‫ﻳﻌﻴﺐ ﻋﻨﻬﺎ ﺍﻟﺘﺄﺧﺮ ﰲ ﻛﺘﺎﺑﺔ ﳏﺎﺿﺮ ﺍﳉﻠﺴﺎﺕ ﻭﺇﻣﻀﺎﺋﻬﺎ ﻣﻦ ﻃﺮﻑ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ‪.‬‬
‫ﺗﺘﻜﻮﻥ ﻣﻦ‬ ‫ﺃﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺠﻨﺔ ﺍﻟﺼﻔﻘﺎﺕ ﺍﳋﺎﺭﺟﻴﺔ ﻣﻨﺸــﺄﺓ ﺑﻨﺎﺀ ﻋﻠﻰ ﺍﳌﻘﺮﺭ ﺭﻗﻢ ‪ 2018/02 :‬ﺍﳌﺆﺭﺥ ﰲ ‪2018/01/28:‬‬
‫ﺭﺋﻴﺲ ﺍﻟﻠﺠﻨﺔ ﺭﺋﻴﺲ ﺍ‪‬ﻠﺲ ﺍﻟﺸﻌﱯ ﺍﻟﺒﻠﺪﻱ ﻭﻛﺎﺗﺐ ﻭ ﺗﺴﻌﺔ )‪(09‬ﺃﻋﻀﺎﺀ ﻣﻦ ﺑﻴﻨﻬﻢ ﺃﻋﻀﺎﺀ ﳝﺜﻠﻮﻥ ﺍﳌﺼﺎﱀ ﺍﻟﺘﻘﻨﻴﺔ ﺍﳋﺎﺭﺟﻴﺔ )ﺍﻟﺴﻜﻦ ﻭﺍﻟﺘﺠﻬﻴﺰﺍﺕ‬
‫ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﺋﻴﺔ‪ ،‬ﺍﻷﺷﻐﺎﻝ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺍﻟﻔﻼﺣﺔ‪،‬ﺍﻟﻐﺎﺑﺎﺕ( ﻭﳑﺜﻠﻮ ﺍﳌﺼﺎﱀ ﺍﳌﺎﻟﻴﺔ)ﺍﻟﺮﻗﺎﺑﺔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﺍﶈﺎﺳﺐ ﺍﻟﻌﻤﻮﻣﻲ ﻟﻠﺒﻠﺪﻳﺔ(‪ ،‬ﻭﻋﻀﻮﻳﻦ ﻣﻦ ﺍ‪‬ﻠﺲ‬
‫ﺍﻟﺸﻌﱯ ﺍﻟﺒﻠﺪﻱ ‪،‬ﻟﺪﻳﻬﺎ ﻣﻜﺘﺐ ﳐﺼﺺ ﻟﻜﺘﺎﺑﺔ ﺍﻟﻠﺠﻨﺔ ﺇﻻ ﺃ‪‬ﺎ ﻛﺬﻟﻚ ﻟﻴﺲ ﻻ ﻣﻘﺮ ﳏﺪﺩ ﻭﺛﺎﺑﺖ ﳌﺰﺍﻭﻟﺔ ﻣﻬﺎﻣﻬﺎ‪ ،‬ﻭﺍﳌﻼﺣﻆ ﺗﺬﺑﺬﺏ ﰲ ﻣﻮﺍﻋﻴﺪ‬
‫ﺍﺟﺘﻤﺎﻋﺎ‪‬ﺎ‪.‬‬
‫ﻛﻤﺎ ﺃﻥ ﺑﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﺧﻀﻌﺖ ﻟﻠﺮﻗﺎﺑﺔ ﺍﳌﺎﻟﻴﺔ ﺍﺑﺘﺪﺍﺀ ﻣﻦ ﺍﻟﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ ‪ 2013‬ﺃﻳﻦ ﰎ ﺇﻧﺸﺎﺀ ﻫﻴﺌﺔ ﺧﺎﺻﺔ ‪‬ﺎ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﻟﺪﺍﺋﺮﺓ ﻣﻌﻨﻴﺔ ﲟﺮﺍﻗﺒﺔ‬
‫ﲨﻴﻊ ﻧﻔﻘﺎﺕ ﺑﻠﺪﻳﺎﺕ ﺍﻟﺪﺍﺋﺮﺓ ﺍﻷﺭﺑﻌﺔ )ﺍﻟﱰﻟﺔ‪ ،‬ﺗﻘﺮﺕ‪ ،‬ﺗﺒﺴﺒﺴﺖ‪ ،‬ﺍﻟﺰﺍﻭﻳﺔ ﺍﻟﻌﺎﺑﺪﻳﺔ( ﻳﻘﻮﻡ ﺑﺎﻟﺘﺄﺷﲑ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﻣﺮﺍﻗﺐ ﻣﺎﱄ ﻭﺍﺣﺪ ﻓﻘﻂ ﻛﻤﺎ ﻳﻼﺣﻆ‬
‫ﺍﻧﻪ ﻫﻨﺎﻙ ﻧﻘﺺ ﰲ ﺍﻟﺘﺄﻃﲑ ﺑﺎﻟﻨﺴﺒﺔ ﻷﻋﻮﺍﻥ ﺍﻟﺮﻗﺎﺑﺔ‪.‬‬
‫‪ .2‬ﺍﻟﺮﻗﺎﺑﺔ ﺃﺛﻨﺎﺀ ﺍﻟﺘﻨﻔﻴﺬ‬
‫ﻳﻘﻮﻡ ﺑﺎﻟﺮﻗﺎﺑﺔ ﺃﺛﻨﺎﺀ ﺍﻟﺘﻨﻔﻴﺬ ﺇﻱ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺘﻘﻨﻴﺔ ﻣﻮﻇﻔﲔ ﺗﻘﻨﻴﲔ ﻭﺍﻟﺒﺎﻟﻎ ﻋﺪﺩﻫﻢ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺑﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﺃﺭﺑﻊ )‪(04‬ﻣﻬﻨﺪﺳﲔ ﺍﺛﻨﺎﻥ‬
‫)‪(02‬ﲣﺼﺺ ﻫﻨﺪﺳﺔ ﻣﻌﻤﺎﺭﻳﺔ ﺍﺣﺪﳘﺎ ﻳﻘﻮﻡ ﲟﺘﺎﺑﻌﺔ ﻣﺸﺎﺭﻳﻊ ﺍﻟﺒﻨﺎﺀ ﻭﺍﻟﺜﺎﱐ ﻳﻘﻮﻡ ﲟﺘﺎﺑﻌﺔ ﻛﻞ ﻣﺎ ﻳﺘﻌﻠﻖ ﺑﺘﺮﻣﻴﻤﺎﺕ ﻭﲡﻬﻴﺰﺍﺕ ﺍﳌﺪﺍﺭﺱ ﺍﻻﺑﺘﺪﺍﺋﻴﺔ ﻭﺍﻟﺒﺎﻟﻎ‬
‫ﻋﺪﺩﻫﺎ ﲬﺴﺔ ﻭﻋﺸﺮﻭﻥ)‪(25‬ﺍﺑﺘﺪﺍﺋﻴﺔ‪ ،‬ﻭ)‪(01‬ﻣﻬﻨﺪﺱ ﺩﻭﻟﺔ ﰲ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺘﺴﻴﲑ ﺍﳊﻀﺮﻱ ﻣﻜﻠﻒ ﲟﺘﺎﺑﻌﺔ ﻣﺸﺎﺭﻳﻊ ﺍﻟﺘﻬﻴﺌﺔ ﺍﳊﻀﺮﻳﺔ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﻣﺘﺎﺑﻌﺔ‬
‫ﻣﺸﺎﺭﻳﻊ ﺍﻷﺷﻐﺎﻝ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻭ)‪(01‬ﻣﻬﻨﺪﺱ ﺩﻭﻟﺔ ﰲ ﺍﻟﺮﻱ ﻭ)‪(01‬ﺗﻘﲏ ﺳﺎﻣﻲ ﻣﻜﻠﻔﺎﻥ ﲟﺘﺎﺑﻌﺔ ﻣﺸﺎﺭﻳﻊ ﺍﻟﺮﻱ ﲟﺨﺘﻠﻒ ﺃﻧﻮﺍﻋﻬﺎ ﺍﳒﺎﺯ ﻭ ﺇﻋﺎﺩﺓ ﺗﺄﻫﻴﻞ‬
‫ﺷﺒﻜﺎﺕ ﺍﻟﺼﺮﻑ ﺍﻟﺼﺤﻲ‪ ،‬ﺷﺒﻜﺔ ﺍﳌﻴﺎﻩ ﺍﻟﺼﺎﳊﺔ ﻟﻠﺸﺮﺏ‪ ،‬ﻛﻞ ﻫﺬﺍ ﺍﻟﻄﺎﻗﻢ ﺍﻟﺘﻘﲏ ﻳﻘﻮﻡ ﲟﻬﺎﻡ ﺍﳌﺘﺎﺑﻌﺔ ﻋﻠﻰ ﻛﺎﻣﻞ ﺗﺮﺍﺏ ﺍﻟﺒﻠﺪﻳﺔ ﺍﻟﱵ ﺗﺘﺴﻢ ﲟﺴﺎﺣﺘﻬﺎ‬
‫ﻭﺍﳌﻼﺣﻆ ﻋﺪﻡ ﺗﻨﻈﻴﻢ ﻣﻮﺍﻋﻴﺪ ﻭﻋﺪﻡ ﻭﺿﻊ ﺑﺮﻧﺎﻣﺞ ﻣﻨﺘﻈﻢ ﻟﻠﺰﻳﺎﺭﺍﺕ‬ ‫ﺍﻟﺸﺎﺳﻌﺔ ﻭﺍﻟﱵ ﺗﺒﻠﻎ‪ 132.15‬ﻛﻢ‪ 2‬ﻭﺑﺘﺸﺘﺖ ﺍﻟﺘﻜﺘﻼﺕ ﺍﻟﺴﻜﺎﻧﻴﺔ‪.‬‬
‫ﺍﳌﻴﺪﺍﻧﻴﺔ ﻟﻠﻮﺭﺷﺎﺕ ﻭﻏﺎﻟﺒﺎ ﻣﺎ ﺗﱪﻣﺞ ﺑﻨﺎﺀ ﻋﻠﻰ ﺣﺪﻭﺙ ﻣﺸﻜﻞ ﺍﻟﺬﻱ ﻳﻘﺘﻀﻲ ﺯﻳﺎﺭﺓ ﻣﻴﺪﺍﻧﻴﺔ ﺑﻌﺪ ﺍﻟﺘﻨﺴﻴﻖ ﻣﻊ ﺍﻟـﻤﺼﺎﱀ ﺍﻟﺘﻘﻨﻴﺔ ﺍﳌﻌﻨﻴﺔ‪.‬‬
‫ﻭﲟﺎ ﺃﻥ ﺍﻟﺒﻠﺪﻳﺔ ﺗﺴﺘﺨﺪﻡ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻓﻬﻲ ﲣﻀﻊ ﺑﻘﻮﺓ ﺍﻟﻘﺎﻧﻮﻥ ﻟﻠﻤﺤﺎﺳﺐ ﺍﻟﻌﻤﻮﻣﻲ ﻭﺍﳌﺘﻤﺜﻞ ﰲ ﺃﻣﲔ ﺧﺰﻳﻨﺔ ﻭﺍﻟﺬﻱ ﻳﻘﻮﻡ ﺑﺎﻟﺮﻗﺎﺑﺔ‬
‫ﺍﶈﺎﺳﺒﻴﺔ ﳉﻤﻴﻊ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﻟﱵ ﺗﻘﻮﻡ ‪‬ﺎ ﺍﻟﺒﻠﺪﻳﺔ‪ ،‬ﻭﻛﺬﺍ ﺍﻟﺘﺄﻛﺪ ﻣﻦ ﻣﺪﻯ ﻣﻄﺎﺑﻘﺘﻬﺎ ﻟﻠﻘﻮﺍﻧﲔ ﻭﻫﺬﺍ ﻳﻔﺮﺽ ﻋﻠﻰ ﻣﺴﲑﻭ ﺍﻟﺒﻠﺪﻳﺔ ﺍﻹﺗﻘﺎﻥ ﺍﻟﺸﻜﻠﻲ‬
‫ﻭﺍﳋﻮﻑ ﻣﻦ ﺍﻟﻔﺮﻭﻗﺎﺕ ﺍﻟﱵ ﳝﻜﻦ ﺃﻥ ﺗﻈﻬﺮ ﺑﲔ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﻭﺍﻻﳒﺎﺯﺍﺕ‪.‬‬
‫‪ .3‬ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻼﺣﻘﺔ‬
‫ﺧﻀﻌﺖ ﺑﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﻟﻠﺮﻗﺎﺑﺔ ﺍﻟﻼﺣﻘﺔ ﻣﻦ ﻃﺮﻑ ﺍﳌﻔﺘﺸﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﺎﻟﻴﺔ ﺑﻮﻻﻳﺔ ﻭﺭﻗﻠﺔ ﺧﻼﻝ ﺍﻟﻔﺘﺮﺓ ﺍﳌﻤﺘﺪﺓ ﻣﻦ ‪ 2013‬ﺍﱃ ‪ 2017‬ﻣﺮﺓ‬
‫ﻭﺍﺣﺪﺓ ﰲ ﺷﻬﺮ ﺟﻮﺍﻥ ﻣﻦ ﺳﻨﺔ ‪ 2015‬ﺣﻴﺚ ﰎ ﺍﻻﻃﻼﻉ ﻣﻦ ﻃﺮﻑ ﺃﻋﻮﺍﻥ ﺍﻟﺘﻔﺘﻴﺶ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻋﻠﻰ ﺍﻟﺴﺠﻼﺕ ﺍﳋﺎﺻﺔ‬
‫ﺑﺎﳌﻜﺘﺐ ﻭﻛﺬﺍ ﺍﻟﺴﺠﻼﺕ ﺍﳌﺨﺼﺼﺔ ﻟﻜﺘﺎﺑﺔ ﳏﺎﺿﺮ ﺍﻟﻔﺘﺢ ﻭﳏﺎﺿﺮ ﺍﻟﺘﻘﻴﻴﻢ ﻟﺘﺨﺘﻢ ﺯﻳﺎﺭ‪‬ﺎ ﺍﻟﺘﻔﺘﻴﺸﻴﺔ ﺑﺈﺭﺳﺎﻝ ﳏﻀﺮ ﻳﻀﻢ ﻣﻼﺣﻈﺎﺕ ﻭﺗﻮﺟﻴﻬﺎﺕ‬
‫ﻭﺗﻮﺻﻴﺎﺕ ‪.‬‬
‫‪ .4‬ﺭﻗﺎﺑﺔ ﺍﻟﻮﺻﺎﻳﺔ‬
‫ﲣﻀﻊ ﺇﺟﺮﺍﺀﺍﺕ ﺇﺑﺮﺍﻡ ﻭﺗﻨﻔﻴﺬ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻟﺮﻗﺎﺑﺔ ﻫﻴﺌﺎﺕ ﺍﻟﻮﺻﺎﻳﺔ ﻭﺍﳌﺘﻤﺜﻠﺔ ﺃﻭﻻ ﰲ ﺍ‪‬ﻠﺲ ﺍﻟﺸﻌﱯ ﺍﻟﺒﻠﺪﻱ ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺪﺍﻭﻝ‬
‫ﻋﻠﻰ ﻣﺸﺎﺭﻳﻊ ﺍﻟﺼﻔﻘﺎﺕ ﻭﻛﺬﺍ ﻣﺸﺎﺭﻳﻊ ﻣﻼﺣﻘﻬﺎ ﺇﺫ ﺍﻗﺘﻀﻰ ﺍﻷﻣﺮ ﺫﻟﻚ‪ ،‬ﻛﻤﺎ ﺃ‪‬ﺎ ﲣﻀﻊ ﻟﻠﺮﻗﺎﺑﺔ ﻣﻦ ﻃﺮﻑ ﺩﺍﺋﺮﺓ ﺗﻘﺮﺕ ﻋﻦ ﻃﺮﻳﻖ ﻓﺤﺺ ﲨﻴﻊ‬
‫ﻣﺪﺍﻭﻻﺕ ﺍ‪‬ﻠﺲ ﻭﺍﳌﺼﺎﺩﻗﺔ ﻋﻠﻴﻬﺎ ﺃﻭ ﺭﻓﻀﻬﺎ ﺃﻭ ﻃﻠﺐ ﺗﻌﺪﻳﻠﻬﺎ ﻭﻓﻘﺎ ﳌﺎ ﺗﺘﻄﻠﺒﻪ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﻭﻛﻞ ﻣﺎ ﻣﻦ ﺷﺄﻧﻪ ﲢﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺍﳌﺴﻄﺮﺓ ﻣﻦ‬
‫ﺧﻼﻝ ﺗﻨﻔﻴﺬ ﻫﺬﻩ ﺍﳌﺸﺎﺭﻳﻊ‪.‬‬

‫‪- 409 -‬‬

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‫ﺨﺎﻟﺩ ﺭﺠﻡ‪ ،‬ﺨﻴﺭ ﺍﻟﺩﻴﻥ ﻗﺭﻴﺸﻲ‪ ،‬ﻤﻠﻴﻜﺔ ﺒﻥ ﺤﺎﺠﺔ )‪ ،(2020‬ﺘﻘﻴﻴﻡ ﺁﻟﻴﺎﺕ ﺍﻟﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻭﻤﻴﺔ ﻭﻓﻕ ﺍﻟﻤﺭﺴﻭﻡ ﺍﻟﺭﺌﺎﺴﻲ‪) ،15/247‬ﺹ‪.‬ﺹ‪(412-401‬‬

‫ﻭﻣﻊ ﺍﺳﺘﺤﺪﺍﺙ ﺍﳌﻘﺎﻃﻌﺔ ﺍﻹﺩﺍﺭﻳﺔ ﺑﺘﻘﺮﺕ‪ ،‬ﺃﺻﺒﺤﺖ ﺑﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﻣﻠﺰﻣﺔ ﺑﺎﻟﺮﻗﺎﺑﺔ ﺍﻟﱵ ﺗﻔﺮﺿﻬﺎ ﻋﻠﻴﻬﺎ ﺍﳌﻘﺎﻃﻌﺔ ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﻻﺟﺘﻤﺎﻋﺎﺕ‬
‫ﺍﳌﱪﳎﺔ ﺷﻬﺮﻳﺎ ﻣﻦ ﺍﺟﻞ ﻣﻨﺎﻗﺸﺔ ﻭﺿﻌﻴﺔ ﺍﳌﺸﺎﻳﻊ ﺍﳌﺴﺠﻠﺔ ﻭﺍﻟﱵ ﱂ ﺗﻨﻄﻠﻖ ﺑﻌﺪ‪ ،‬ﻭﻛﺬﺍ ﺍﻟﺘﺄﺧﺮ ﰲ ﺍﳒﺎﺯ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻟﱵ ﻫﻲ ﻗﻴﺪ ﺍﻟﺘﻨﻔﻴﺬ ﻭﺍﻟﺒﺤﺚ ﰲ‬
‫ﺃﺳﺒﺎﺏ ﺍﻟﺘﺄﺧﺮ ﻭﻣﻨﺎﻗﺸﺔ ﺍﳌﺸﺎﻛﻞ ﻭﺍﻟﺘﺪﺧﻞ ﻣﻦ ﺍﺟﻞ ﺣﻠﻬﺎ ﲟﺎ ﻳﻀﻤﻦ ﺍﻟﺘﻘﺪﻡ ﰲ ﺍﳒﺎﺯ ﺍﳌﺸﺎﺭﻳﻊ ﻭﻛﺬﺍ ﺇﻟﻐﺎﺀ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻟﱵ ﺑﺎﺗﺖ ﺩﻭﻥ ﺟﺪﻭﻯ ‪.‬‬
‫‪ -2-III‬ﻣﻨﺎﻗﺸﺔ ﺍﻟﻨﺘﺎﺋﺞ‪:‬‬
‫ﺃﻭﻻ‪ :‬ﻣﻦ ﺟﺎﻧﺐ ﺗﺴﻴﲑ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‬
‫‪ -‬ﺇﻥ ﺍﻟﻈﺮﻭﻑ ﺍﻟﻌﻤﻠﻴﺔ ﳌﻜﺘﺐ ﺍﻟﺼﻔﻘﺎﺕ ﻻ ﲤﻜﻨﻪ ﻣﻦ ﺍﻟﺘﺴﻴﲑ ﺍﳊﺴﻦ ﻹﺟﺮﺍﺀﺍﺕ ﺇﺑﺮﺍﻡ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﻣﺘﺎﺑﻌﺔ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻟﺘﻨﻤﻮﻳﺔ‬
‫ﻋﻠﻰ ﺃﻛﻤﻞ ﻭﺟﻪ‪.‬‬
‫‪ -‬ﺇﻥ ﺑﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﺗﻌﻄﻲ ﺃﻭﻟﻮﻳﺔ ﻛﺒﲑﺓ ﻟﻘﺴﻢ ﺍﻟﺘﺠﻬﻴﺰ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﻫﺬﺍ ﺑﺪﻟﻴﻞ ﺍﳌﺒﺎﻟﻎ ﺍﳌﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺮﺻﺪﻫﺎ ﳍﺬﺍ ﺍﻟﻘﺴﻢ ﻫﺬﺍ ﻳﻌﱪ ﻋﻠﻰ ﺣﺠﻢ‬
‫ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﱪﳎﺔ ﻣﻦ ﻃﺮﻑ ﺍﻟﺒﻠﺪﻳﺔ ﻣﻦ ﺍﺟﻞ ﲢﻘﻴﻖ ﺍﻟﺘﻨﻤﻴﺔ‪.‬‬
‫‪ -‬ﻣﻦ ﺧﻼﻝ ﻣﺎ ﺳﺒﻖ ﻭﺑﺎﻟﻨﻈﺮ ﺇﱃ ﺍﺭﺽ ﺍﻟﻮﺍﻗﻊ ﻭﺍﻟﺘﺄﻣﻞ ﻓﻴﻤﺎ ﻫﻮ ﳎﺴﺪ ﻓﻌﻠﻴﺎ ﻓﻼ ﻧﻜﺎﺩ ﻧﻼﺣﻆ ﺷﻴﺌﺎ ﳑﺎ ﻫﻮ ﻋﻠﻰ ﺍﻷﻭﺭﺍﻕ ﻣﻦ ﻣﻼﻳﲔ‬
‫ﺍﻟﺪﻳﻨﺎﺭﺍﺕ‪ ،‬ﺇﺫﻥ ﻣﺎ ﺍﻟﻔﺎﺋﺪﺓ ﻣﻦ ﺗﺴﺠﻴﻞ ﺍﻛﱪ ﻋﺪﺩ ﳑﻜﻦ ﻣﻦ ﺍﳌﺸﺎﺭﻳﻊ ﺩﻭﻥ ﻣﺸﺎﻫﺪ‪‬ﺎ ﻋﻠﻰ ﺍﺭﺽ ﺍﻟﻮﺍﻗﻊ‪ ،‬ﻫﻨﺎ ﺗﻌﺘﱪ ﺍﻟﺒﻠﺪﻳﺔ ﻋﺎﺟﺰﺓ ﻋﻦ‬
‫ﲡﺴﻴﺪ ﺍﻟﺘﻨﻤﻴﺔ ﺍﶈﻠﻴﺔ ﻭﺗﺪﻫﻮﺭ ﻭﺍﻗﻊ ﺍﻟﺘﻨﻤﻴﺔ ‪‬ﺎ‪.‬‬
‫‪ -‬ﺇﻥ ﺍﻟﺘﺄﺧﺮ ﰲ ﺍﳒﺎﺯ ﺍﳌﺸﺎﺭﻳﻊ ﻳﺸﻞ ﺣﺮﻛﺔ ﺍﻟﺒﻠﺪﻳﺔ ﻭﻳﻌﻴﻖ ﺳﲑﻫﺎ ﺍﻟﻌﺎﺩﻱ ﺍﻟﺬﻱ ﺗﺘﻄﻠﺒﻪ ﺍﻟﺘﻨﻤﻴﺔ ﺍﶈﻠﻴﺔ‪ ،‬ﻫﺬﺍ ﺭﺍﺟﻊ ﺇﱃ ﻏﻴﺎﺏ ﺍﻟﺘﺨﻄﻴﻂ‬
‫ﻭﺍﻟﱪﳎﺔ ﺍﻟﻨﺎﺟﻢ ﻋﻦ ﻧﻘﺺ ﺍﻟﻜﻔﺎﺀﺍﺕ ﺍﻟﺒﺸﺮﻳﺔ‪.‬‬
‫‪ -‬ﻛﺜﺮﺓ ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﺴﺠﻠﺔ ﰲ ﺳﻨﺔ ﻣﺎﻟﻴﺔ ﻭﺍﺣﺪﺓ‪ ،‬ﻫﺬﻩ ﺍﻟﻔﺘﺮﺓ ﺍﻟﺰﻣﻨﻴﺔ ﻻ ﺗﺴﻤﺢ ﺑﺘﻨﻔﻴﺬ ﻛﻞ ﺍﳌﺸﺎﺭﻳﻊ ﺧﺼﻮﺻﺎ ﻣﻊ ﻃﻮﻝ ﻓﺘﺮﺓ ﺍﻹﺟﺮﺍﺀﺍﺕ‬
‫ﻣﻦ ﺍﺟﻞ ﺇﺑﺮﺍﻡ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻳﺆﺩﻱ ﺇﱃ ﺗﺄﺟﻴﻠﻬﺎ ﻭﺗﺮﺣﻴﻠﻬﺎ ﻣﻦ ﺳﻨﺔ ﻷﺧﺮﻯ ﺩﻭﻥ ﺍﳒﺎﺯﻫﺎ ﻭﺍﺳﺘﻐﻼﻝ ﻣﺮﺩﻭﺩﻳﺘﻬﺎ‪.‬‬
‫‪ -‬ﺍﻫﺘﻤﺎﻡ ﺍﻟﺒﻠﺪﻳﺔ ﺑﺎﳌﺸﺎﺭﻳﻊ ﺍﳌﻤﻮﻟﺔ ﻣﻦ ﻃﺮﻑ ﺍﻟﺪﻭﻟﺔ ﻣﺜﻞ ﺍﳌﺨﻄﻂ ﺍﻟﺒﻠﺪﻱ ﻟﻠﺘﻨﻤﻴﺔ‪ ،‬ﺫﻟﻚ ﻷﺟﻞ ﺍﺳﺘﻬﻼﻙ ﻛﺎﻣﻞ ﺍﳌﺒﺎﻟﻎ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺨﺼﺼﺔ‬
‫ﺣﱴ ﻻ ﻳﺘﻢ ﺍﺳﺘﺮﺟﺎﻋﻬﺎ ﻣﻦ ﻃﺮﻑ ﺍﻟﺪﻭﻟﺔ ﰲ ‪‬ﺎﻳﺔ ﺍﻟﺴﻨﺔ ﺍﳌﻌﻨﻴﺔ‪.‬‬
‫ﺛﺎﻧﻴﺎ‪:‬ﻣﻦ ﺟﺎﻧﺐ ﺍﻵﻟﻴﺎﺕ ﺍﻟﺮﻗﺎﺑﻴﺔ‬
‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺃﻥ ﻟﻶﻟﻴﺎﺕ ﺍﻟﺮﻗﺎﺑﻴﺔ ﻋﺪﺓ ﻣﺰﺍﻳﺎ ﺃﳘﻬﺎ‪:‬‬
‫‪ -‬ﺗﻀﻤﻦ ﺇﺟﺮﺍﺀﺍﺕ ﺇﺑﺮﺍﻡ ﺻﻔﻘﺎﺕ ﻋﻤﻮﻣﻴﺔ ﺑﻄﺮﻳﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﺻﺤﻴﺤﺔ ﺧﺼﻮﺻﺎ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﶈﻠﻲ ﻟﺒﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ‪.‬‬
‫‪ -‬ﺿﺒﻂ ﻭﺗﻨﻈﻴﻢ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﻤﻮﻣﻲ ﻭﺍﶈﺎﻓﻈﺔ ﻋﻠﻰ ﺍﻟﺘﺨﺼﻴﺺ‪.‬‬
‫‪ -‬ﲪﺎﻳﺔ ﺍﳌﺎﻝ ﺍﻟﻌﺎﻡ ﻣﻦ ﺍﻟﺘﺒﺬﻳﺮ ﻭﺍﻟﻔﺴﺎﺩ ‪.‬‬
‫ﺇﻻ ﺃ‪‬ﺎ ﺗﺘﻤﻴﺰ ﺑﺒﻌﺾ ﺍﻟﻨﻘﺎﺋﺺ‪:‬‬
‫‪ -‬ﺍﻻﻫﺘﻤﺎﻡ ﺑﺎﻟﺮﻗﺎﺑﺔ ﻣﻦ ﺍﳉﺎﻧﺐ ﺍﳌﺎﱄ ﻭﺇﳘﺎﻝ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ ﺍﳌﻮﺭﺩ ﺍﻟﺒﺸﺮﻱ ﺍﻟﺬﻱ ﻳﻌﺪ ﻣﻦ ﺃﻫﻢ ﻋﻮﺍﻣﻞ ﺍﻟﺘﺴﻴﲑ ﺍﻟﻨﺎﺟﺢ ﻟﻠﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪.‬‬
‫‪ -‬ﺇﳘﺎﻝ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ ﺍﻷﺩﺍﺀ ﻭﺍﻟﺬﻱ ﻳﻌﺪ ﺃﻫﻢ ﻋﻨﺼﺮ ﻟﻘﻴﺎﺱ ﺣﺠﻢ ﺍﳋﺪﻣﺔ ﺍﳌﻘﺪﻣﺔ ﻟﻠﻤﻮﺍﻃﻨﲔ ﻣﻦ ﺧﻼﻝ ﲡﺴﻴﺪ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻟﺘﻨﻤﻮﻳﺔ ﻋﻠﻰ‬
‫ﺃﺣﺴﻦ ﻭﺟﻪ‪.‬‬
‫‪ -‬ﺍﻻﻟﺘﺰﺍﻡ ﺑﺎﻟﺘﺸﺮﻳﻌﺎﺕ ﻭﺍﻟﻨﺼﻮﺹ ﻗﺪ ﻳﺆﺩﻱ ﺍﱃ ﲨﻮﺩ ﰲ ﺗﺴﻴﲑ ﳐﺘﻠﻒ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﻨﻤﻮﻳﺔ‪.‬‬
‫‪ -4-5‬ﺍﺧﺘﺒﺎﺭ ﺍﻟﻔﺮﺿﻴﺎﺕ‬
‫ﺍﻟﻔﺮﺿﻴﺔ ﺍﻷﻭﱃ‪ :‬ﺗﻨﺺ ﻫﺬﻩ ﺍﻟﻔﺮﺿﻴﺔ ﻋﻠﻰ ﺃﻥ" ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻫﻲ ﺗﻮﻗﻌﺎﺕ ﻭ ﺗﻘﺪﻳﺮﺍﺕ ﺩﻗﻴﻘﺔ ﳌﺸﺎﺭﻳﻊ ﺳﻴﺘﻢ ﺍﳒﺎﺯﻫﺎ ﻣﺴﺘﻘﺒﻼ "‬
‫ﻣﻦ ﺧﻼﻝ ﻣﺎ ﻻﺣﻈﻨﺎﻩ ﻭﲨﻌﺘﻪ ﻋﻦ ﻃﺮﻳﻖ ﺍﳌﻘﺎﺑﻠﺔ ﺗﺒﲔ ﱄ ﺃﻥ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻫﻲ ﺗﻮﻗﻌﺎﺕ ﳌﺸﺎﺭﻳﻊ ﻳﻄﻤﺢ ﻻﳒﺎﺯﻫﺎ ﻣﺴﺘﻘﺒﻼ ﺗﻜﻮﻥ‬
‫ﻣﺒﻨﻴﺔ ﻭﻓﻘﺎ ﻻﺣﺘﻴﺎﺟﺎ ﺕ ﺍﳌﻮﺍﻃﻨﲔ ﻗﺼﺪ ﲢﻘﻴﻖ ﺍﻟﺘﻨﻤﻴﺔ ﰲ ﲨﻴﻊ ﳎﺎﻻﺕ ﺣﻴﺎ‪‬ﻢ ﻭﻟﻜﻦ ﳚﺐ ﺃﻥ ﻳﻜﻮﻥ ﺫﻟﻚ ﻋﻦ ﻃﺮﻳﻖ ﻭﺿﻊ ﺗﻘﺪﻳﺮﺍﺕ ﺩﻗﻴﻘﺔ‬
‫ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺩﺭﺍﺳﺎﺕ ﻣﻌﻴﻨﺔ‪ ،‬ﻭﻫﺬﺍ ﻣﺎ ﻳﺜﺒﺖ ﺻﺤﺔ ﺍﻟﻔﺮﺿﻴﺔ‪.‬‬
‫ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟﺜﺎﻧﻴﺔ‪ " :‬ﲤﺮ ﺇﺟﺮﺍﺀﺍﺕ ﺇﺑﺮﺍﻡ ﻭﺗﻨﻔﻴﺬ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺑﺂﻟﻴﺎﺕ ﺭﻗﺎﺑﻴﺔ ﻋﻠﻰ ﳐﺘﻠﻒ ﺍﳌﺴﺘﻮﻳﺎﺕ"‬
‫ﻧﻌﻢ ﲣﻀﻊ ﺇﺟﺮﺍﺀﺍﺕ ﺇﺑﺮﺍﻡ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﱃ ﻏﺎﻳﺔ ﺗﻨﻔﻴﺬﻫﺎ ﺇﱃ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻵﻟﻴﺎﺕ ﺍﻟﺮﻗﺎﺑﻴﺔ ﺩﺍﺧﻠﻴﺔ ﻛﺎﻧﺖ ﺃﻭ ﺧﺎﺭﺟﻴﺔ‪ ،‬ﻭﻫﺬﺍ ﻣﺎ‬
‫ﻳﺜﺒﺖ ﺻﺤﺔ ﺍﻟﻔﺮﺿﻴﺔ‪.‬‬
‫ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟﺜﺎﻟﺜﺔ‪" :‬ﺇﻥ ﺍﻟﺘﻄﺒﻴﻖ ﺍﻟﺴﻠﻴﻢ ﻵﻟﻴﺎﺕ ﻣﺮﺍﻗﺒﺔ ﺍﻟﺘﺴﻴﲑ ﻟﻠﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺑﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﳝﻜﻨﻬﺎ ﻣﻦ ﺍﻟﻮﺻﻮﻝ ﺇﱃ‬
‫ﺃﻓﻀﻞ ﺍﻟﻨﺘﺎﺋﺞ ﻭﰲ ﺍﻟﻮﻗﺖ ﺍﳌﺨﺼﺺ ﻟﺬﻟﻚ"‬

‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬ ‫‪- 410 -‬‬

 ‫‪EISSN: 2602-5183 * PISSN: 1033-2437‬‬ ‫‪412‬‬
‫‪412-401‬‬
‫ﺍﻟﻤﺠﻠﺩ‪ ،07 :‬ﺍﻟﻌﺩﺩ‪ ،(2021) 01:‬ﺹ‪.‬ﺹ‪401.‬‬ ‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬

‫ﺇﻥ ﺗﻄﺒﻴﻖ ﺑﻌﺾ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﺮﻗﺎﺑﻴﺔ ﻋﻠﻰ ﺗﺴﻴﲑ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺑﺒﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﻻ ﲢﺘﺮﻡ ﻓﻴﻪ ﺍﻵﺟﺎﻝ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﻧﻈﺮﺍ‬
‫ﻟﺘﻌﻘﺪ ﺍﻹﺟﺮﺍﺀﺍﺕ‪ ،‬ﻭﻻ ﳛﻘﻖ ﺍﻷﻫﺪﺍﻑ ﺍﳌﺘﻮﺧﺎﺓ ﻣﻨﻬﺎ ﺧﺼﻮﺻﺎ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﻵﻟﻴﺎﺕ ﺍﻟﺮﻗﺎﺑﻴﺔ ﺍﻟﻘﺒﻠﻴﺔ‪ ،‬ﻫﺬﺍ ﻣﺎ ﻳﺜﺒﺖ ﺻﺤﺔ ﺍﻟﻔﺮﺿﻴﺔ ﺟﺰﺋﻴﺎ‪.‬‬

‫‪ -IV‬ﺍﳋﻼﺻﺔ ‪:‬‬
‫ﺣﺎﻭﻟﻨﺎ ﰲ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﺍﻟﺘﻌﺮﻑ ﺗﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻴﺎﺕ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺣﻴﺚ ﺗﻮﺻﻠﻨﺎ ﺍﱃ ﺃﻥ ﺗﺴﻴﲑ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻋﻠﻰ‬
‫ﻣﺴﺘﻮﻯ ﺑﻠﺪﻳﺔ ﺍﻟﱰﻟﺔ ﳜﻀﻊ ﳉﻤﻴﻊ ﺍﻵﻟﻴﺎﺕ ﺍﻟﺮﻗﺎﺑﻴﺔ‪ ،‬ﻫﺬﻩ ﺍﻷﺧﲑﺓ ﺍﻟﱵ ﳚﺐ ﺃﻥ ﺗﻜﻮﻥ ﺷﺎﻣﻠﺔ ﳉﻤﻴﻊ ﺍﻷﻧﺸﻄﺔ ﺍﳌﺎﻟﻴﺔ ﻭﻏﲑ ﺍﳌﺎﻟﻴﺔ ﲟﺎ ﻳﻜﻔﻞ ﲢﻘﻴﻖ‬
‫ﺍﻷﻫﺪﺍﻑ ﺍﳌﺮﺟﻮﺓ ﻣﻦ ﺫﻟﻚ ﻭﺍﳌﺘﻤﺜﻠﺔ ﺃﺳﺎﺳﺎ ﰲ ﺇﺑﺮﺍﻡ ﺻﻔﻘﺎﺕ ﻋﻤﻮﻣﻴﺔ ﻭﻓﻖ ﺇﺟﺮﺍﺀﺍﺕ ﺷﻜﻠﻴﺔ ﻭﻣﻮﺿﻮﻋﻴﺔ ﻣﻨﻈﻤﺔ ﻭﺻﺤﻴﺤﺔ ﺑﻐﺮﺽ ﺗﻨﻔﻴﺬ ﻣﺸﺎﺭﻳﻊ‬
‫ﺗﻨﻤﻮﻳﺔ ﻭﻛﺬﺍ ﲪﺎﻳﺔ ﺍﳌﺎﻝ ﺍﻟﻌﺎﻡ ﻭﺗﺮﺷﻴﺪ ﺍﻟﻨﻔﻘﺎﺕ‪ .‬ﺇﻻ ﺃﻥ ﻭﺍﻗﻊ ﺗﻄﺒﻴﻖ ﻫﺎﺗﻪ ﺍﻵﻟﻴﺎﺕ ﺗﻨﻘﺼﻪ ﺍﻟﻔﻌﺎﻟﻴﺔ ﰲ ﺍﻷﺩﺍﺀ ﻭﺍﻟﻜﻔﺎﺀﺓ ﰲ ﲢﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ‪ ،‬ﻛﻤﺎ ﺃﻥ‬
‫ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻼﺣﻘﺔ ﻣﻦ ﻃﺮﻑ ﺍﳌﻔﺘﺸﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﺎﻟﻴﺔ ﺗﺒﻘﻰ ﳎﺮﺩ ﻣﻼﺣﻈﺎﺕ ﻭﻧﺘﺎﺋﺞ‪ ،‬ﻭﻻ ﳝﻜﻦ ﺃﻥ ﺗﻜﻮﻥ ﻣﻠﺰﻣﺔ‪ ،‬ﺇﺫ ﺃﻥ ﻗﻴﻤﺔ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻟﺮﻗﺎﺑﺔ ﺗﻘﺪﺭ ﲟﺎ‬
‫ﺗﻨﺘﻬﻲ ﺇﻟﻴﻪ ﻣﻦ ﻗﺮﺍﺭﺍﺕ ﺗﻨﻔﻴﺬﻳﺔ ﰲ ﺣﺎﻟﺔ ﻣﻼﺣﻈﺔ ﲡﺎﻭﺯﺍﺕ ﺍﻭ ﳐﺎﻟﻔﺎﺕ ﻭﻫﻮ ﻣﺎ ﻻ ﳒﺪﻩ ﰲ ﺭﻗﺎﺑﺔ ﺍﳌﻔﺘﺸﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﺎﻟﻴﺔ ﺇﺫ ﺗﻜﺘﻔﻲ ﰲ ﺗﻘﺮﻳﺮﻫﺎ ﺑﻄﻠﺐ‬
‫ﺍﻟﺘﺤﺴﲔ ﻭﺗﺼﺤﻴﺢ ﺍﻷﺧﻄﺎﺀ ﺍﻭ ﲢﺮﻳﺮ ﳏﻀﺮ ﻗﺼﻮﺭ ﻳﺮﺳﻞ ﺍﱃ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺴﻠﻤﻴﺔ‪.‬‬
‫‪ -‬ﺍﻹﺣﺎﻻﺕ ﻭﺍﳌﺮﺍﺟﻊ ‪:‬‬
‫‪1‬ﺧﻀﺮﻱ ﲪﺰﺓ )‪ ،(2015‬ﺁﻟﻴﺎﺕ ﲪﺎﻳﺔ ﺍﳌﺎﻝ ﺍﻟﻌﺎﻡ ﰲ ﺇﻃﺎﺭ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﳉﺰﺍﺋﺮ ‪.1‬‬
‫‪ 2‬ﺗﻴﺎﺏ ﻧﺎﺩﻳﺔ )‪ ،(2013‬ﺁﻟﻴﺎﺕ ﻣﻮﺍﺟﻬﺔ ﺍﻟﻔﺴﺎﺩ ﰲ ﳎﺎﻝ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ‪ ،‬ﺟﺎﻣﻌـــــــﺔ ﺗﻴﺰﻱ ﻭﺯﻭ‪.‬‬
‫‪ 3‬ﺻﺎﺩﻗﻲ ﻋﺒﺎﺱ )‪ ،(2017‬ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻘﺒﻠﻴﺔ ﻋﻠﻰ ﺻﻔﻘﺎﺕ ﺍﳉﻤﺎﻋﺎﺕ ﺍﶈﻠﻴﺔ‪ ،‬ﻣﺬﻛﺮﺓ ﻣﺎﺟﺴﺘﲑ‪ ،‬ﺟﺎﻣﻌــــــﺔ ﺗﻠﻤﺴﺎﻥ‪.‬‬
‫‪ 4‬ﻋﻮﺍﱄ ﺑﻼﻝ‪ ،‬ﻛﻤﺎﻝ ﺭﺯﻳﻖ )(‪ ،‬ﳎﺎﻝ ﺗﺪﺧﻞ ﺍﳌﺮﺍﻗﺐ ﺍﳌﺎﱄ ﻟﺪﻯ ﺍﻟﺒﻠﺪﻳﺎﺕ ﳌﺮﺍﻗﺒﺔ ﺍﻟﺼﻔﻘﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﰲ ﻇﻞ ﺍﳌﺮﺳﻮﻡ ﺍﻟﺮﺋﺎﺳﻲ ﺭﻗﻢ ‪،247 -15‬‬
‫ﳎﻠﺔ ﺩﺭﺍﺳﺎﺕ ﺍﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺍ‪‬ﻠﺪ ‪ 17‬ﺍﻟﻌﺪﺩ ‪ ،34‬ﺹ ‪.515‬‬
‫‪ 5‬ﺍﳌﺎﺩﺓ ‪160‬ﻣﻦ ﺍﳌﺮﺳﻮﻡ ﺍﻟﺮﺋﺎﺳﻲ ﺭﻗﻢ ‪ 247-15‬ﺍﳌﺆﺭﺥ ﰲ ‪ 2015/09/16‬ﺍﳌﺘﻀﻤﻦ ﺗﻨﻈﻴﻢ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺗﻔﻮﻳﻀﺎﺕ ﺍﳌﺮﻓﻖ ﺍﻟﻌﺎﻡ‪،‬‬
‫ﺟﺮﻳﺪﺓ ﺭﲰﻴﺔ ﺭﻗﻢ ‪.2016/50‬‬
‫‪ 6‬ﺍﻟﻘﺎﻧﻮﻥ ﺭﻗﻢ ‪ 21-90‬ﺍﳌﺆﺭﺥ ﰲ ‪1990/08/15‬‬
‫‪ 7‬ﻗﺎﻧﻮﻥ ﺭﻗﻢ ‪ 21-90‬ﺍﳌﺆﺭﺥ ﰲ ‪1990/08/15‬‬
‫‪ 8‬ﺭﻗﻢ ‪ 05-80‬ﺍﳌﺆﺭﺥ ﰲ ‪1980/03/01‬‬
‫‪9‬ﺍﻟﻘﺎﻧﻮﻥ ﺭﻗﻢ ‪ 05-80‬ﺍﳌﺆﺭﺥ ﰲ ‪1980/03/01‬‬
‫‪ 10‬ﻃﺒﻘﺎ ﻷﺣﻜﺎﻡ ﺍﻟﻘﺎﻧﻮﻥ ﺭﻗﻢ ‪ 10-11‬ﺍﳌﺆﺭﺥ ﰲ ‪2011/06/22‬‬
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‫‪- 411 -‬‬

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‫ﺨﺎﻟﺩ ﺭﺠﻡ‪ ،‬ﺨﻴﺭ ﺍﻟﺩﻴﻥ ﻗﺭﻴﺸﻲ‪ ،‬ﻤﻠﻴﻜﺔ ﺒﻥ ﺤﺎﺠﺔ )‪ ،(2020‬ﺘﻘﻴﻴﻡ ﺁﻟﻴﺎﺕ ﺍﻟﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻟﺼﻔﻘﺎﺕ ﺍﻟﻌﻤﻭﻤﻴﺔ ﻭﻓﻕ ﺍﻟﻤﺭﺴﻭﻡ ﺍﻟﺭﺌﺎﺴﻲ‪) ،15/247‬ﺹ‪.‬ﺹ‪(412-401‬‬

‫‪APA‬‬

‫ﻳﺘﻢ ﺍﻻﺣﺘﻔﺎﻅ ﲝﻘﻮﻕ ﺍﻟﺘﺄﻟﻴﻒ ﻭﺍﻟﻨﺸﺮ ﳉﻤﻴﻊ ﺍﻷﻭﺭﺍﻕ ﺍﳌﻨﺸﻮﺭﺓ ﰲ ﻫﺬﻩ ﺍ‪‬ﻠﺔ ﻣﻦ ﻗﺒﻞ ﺍﳌﺆﻟﻔﲔ ﺍﳌﻌﻨﻴﲔ ﻭﻓﻘﺎ ﻟـ ﺭﺧﺼﺔ ﺍﳌﺸﺎﻉ ﺍﻹﺑﺪﺍﻋﻲ ﻧ‪‬ﺴﺐ‬
‫ﺍﳌﹸﺼﻨ‪‬ﻒ ‪ -‬ﻏﲑ ﲡﺎﺭﻱ ‪ -‬ﻣﻨﻊ ﺍﻻﺷﺘﻘﺎﻕ ‪ 4.0‬ﺩﻭﱄ )‪.(CC BY-NC 4.0‬‬
‫ﳎﻠﺔ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻜﻤﻴﺔ ﻣﺮﺧﺼﺔ ﲟﻮﺟﺐ ﺭﺧﺼﺔ ﺍﳌﺸﺎﻉ ﺍﻹﺑﺪﺍﻋﻲ ﻧ‪‬ﺴﺐ ﺍﳌﹸﺼﻨ‪‬ﻒ ‪ -‬ﻏﲑ ﲡﺎﺭﻱ ‪ -‬ﻣﻨﻊ ﺍﻻﺷﺘﻘﺎﻕ ‪ 4.0‬ﺩﻭﱄ‬
‫)‪.(CC BY-NC 4.0‬‬

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‫‪the Creative Commons Attribution License.‬‬
‫‪Journal Of Quantitative Economics Stadies is licensed under a Creative Commons Attribution-‬‬
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‫ﻤﺠﻠﺔ ﺍﻟﺩﺭﺍﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻟﻜﻤﻴﺔ‬ ‫‪- 412 -‬‬