ﳕﻮﺫﺝ ﻣﻘﱰﺡ ﶈﺎﺳﺒﺔ ﺍﻟﻮﻗﻒ ﺍﳉﻤﺎﻋﻲ ﺒﺤﺙ ﻤﻘﺩﻡ ﺇﻟﻰ ﺍﻟﻤﺅﺘﻤﺭ ﺍﻟﺜﺎﻨﻲ ﻟﻸﻭﻗﺎﻑ »ﺍﻟﺼﻴﻎ ﺍﻟﺘﻨﻤﻭﻴﺔ ﻭﺍﻟﺭﺅﻯ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ« ﺠﺎﻤﻌﺔ ﺃﻡ ﺍﻟﻘﺭﻱ – ﻤﻜﺔ ﺍﻟﻤﻜﺭﻤﺔ א ﺃ.ﺩ /ﳏﻤﻮﺩ ﺍﳌﺮﺳﻲ ﻻﺷﲔ ﺃﺴﺘﺎﺫ ﻭﺭﺌﻴﺱ ﻗﺴﻡ ﺍﻟﻤﺤﺎﺴﺒﺔ ﻜﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﺒﻨﻴﻥ ﺠﺎﻤﻌﺔ ﺍﻷﺯﻫﺭ ﻣﻠﺨﺺ اﻟﺒﺤﺚ א א א : א א א א א א א א א א א א א א א א א א א א »: א : א א א א « א א א . א א א א א א א א «، א א א א א א א א א א א א א א א א (. )א א א א א ، א א א א א א א א א א א א ٢ א א א א א א א א – – א א א א א א א א א א א א א א א א א א א א א א א א א א – א – א א א א א א א א א א א א א א א א א א . א א א א א א א א – א א א א א א א א – א א א א א א א א א . א א א א א א א א א א א א א – – א א א א א א ٣ א א א א א א א א א . א א א א א א אא א א א א א א א א א א א א א א א א א א א א א א א א א א . א א א . א א א א א א א א . ٤ א א א א ﳕﻮﺫﺝ ﻣﻘﱰﺡ ﶈﺎﺳﺒﺔ ﺍﻟﻮﻗﻒ ﺍﳉﻤﺎﻋﻲ ﺃ.ﺩ /ﻤﺤﻤﻭﺩ ﺍﻟﻤﺭﺴﻲ ﻻﺸﻴﻥ ﺃﺴﺘﺎﺫ ﻭﺭﺌﻴﺱ ﻗﺴﻡ ﺍﻟﻤﺤﺎﺴﺒﺔ ﻜﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﺒﻨﻴﻥ ﺠﺎﻤﻌﺔ ﺍﻷﺯﻫﺭ ﺗﻘﺪﻳـﻢ: א א א א א א א א א א א א א א א א א ، א א א ، א א א אא א א א א א ، א א א א א א א א א א א א א ؛ א א א א ، א א א א א א א א אא – א א ، ٥ א א ، א – א א א، א ، א א א א א א א א א א א א . א א א א א ، א א ، א ؛ א א א א א א א א ؛ ، א א א א א א אא א ، א א אא א א . א א א א ٦ ، א א א א א ، א א א אא א א א א א א . א א א א א א א א א א א א א א א א א . א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א אא א א ٧ א א א א א א א א א א א א א א א א א . א א א א א א א א א א א א א א א א א א – א א א א א א א א – א א א . א א א א א א א א א א א א א א ، א א א א א : א ٨ א א א −١א א א −٢ א −٣ א א א א א . א א א א א א א א . א א א א א א . אא : א א א : א א : א א א א . א א א א א . א א : ٩ . ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ ﻣﺸﺮﻭﻋﻴﺔ ﺍﻟﻮﻗﻒ ﺍﳉﻤﺎﻋﻲ ﻭﻣﺎ ﻳﺘﺼﻞ ﺑﻪ أو ًﻻ :اﻟﺘﺄﺻﻴﻞ اﻟﺸﺮﻋﻲ ﻟﻠﻮﻗﻒ وﻣﺎ ﻳﺘﺼﻞ ﺑﻪ: א א )،(١ » א : א א א א : א ، א א א א « א א :א א א א א א )(٤ א : א (١ (٢ (٣ (٤ א . א א א א ﺃﲪﺪ ﺑﻦ ﳏﻤﺪ ﺑﻦ ﻋﻠﻰ ﺍﳌﻘﺮﻯ ﺍﻟﻔﻴﻮﻣﻰ :ﺍﳌﺼﺒﺎﺡ ﺍﳌﻨﲑ ،ﺑﺪﻭﻥ ﻧﺎﺷﺮ ،ﺹ.٦٦٩ ﺍﺑﻦ ﻣﻨﻈﻮﺭ :ﻟﺴﺎﻥ ﺍﻟﻌﺮﺏ ،ﺩﺍﺭ ﺍﳌﻌﺎﺭﻑ ،ﺍﻟﻘﺎﻫﺮﺓ ﺑﺪﻭﻥ ﺗﺎﺭﻳﺦ ﺹ.٤٨٩٨ ﺍﻟﻔﻴﻮﻣﻲ :ﺍﳌﺼﺒﺎﺡ ﺍﳌﻨﲑ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺹ.١١٨ ﺍﺑﻦ ﻣﻨﻈﻮﺭ :ﻟﺴﺎﻥ ﺍﻟﻌﺮﺏ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺹ.٧٥٢ ١٠ )،(٣ א : א )(٢ ، א א א א א א א א א ).(١ א א א א ، א א . ؛ א א א א א א א א » :א «).(٢ א א א א א א א ؟. :א :א » : א א א א א א א )(٣؛ א א א (١ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ. (٢ﴰﺲ ﺍﻟﺪﻳﻦ ﳏﻤﺪ ﺑﻦ ﺃﰊ ﺍﻟﻌﺒﺎﺱ ﺑﻦ ﺷﻬﺎﺏ ﺍﻟﺪﻳﻦ ﺍﻟﺮﻣﻠﻲ :ﺎﻳﺔ ﺍﶈﺘﺎﺝ ﺇﱃ ﺷﺮﺡ ﺍﳌﻨﻬﺎﺝ ،ﺩﺍﺭ ﺇﺣﻴﺎﺀ ﺍﻟﺘﺮﺍﺙ ﺍﻟﻌﺮﰊ ،ﺑﲑﻭﺕ ،ﺑﺪﻭﻥ ﺗﺎﺭﻳﺦ ،ﺝ ،٥ﺹ.٣٥٤ ﻭﺍﻧﻈﺮ :ﻋﺒﺪ ﺍﷲ ﺑﻦ ﺃﲪﺪ ﺑﻦ ﳏﻤﺪ ﺑﻦ ﻗﺪﺍﻣﺔ ﺍﳌﻘﺪﺳﻰ :ﺍﳌﻐﲎ ،ﻣﻜﺘﺒﺔ ﺍﳉﻤﻬﻮﺭﻳﺔ ،ﺍﻟﻘﺎﻫﺮﺓ ،ﺑﺪﻭﻥ ﺗﺎﺭﻳﺦ ﺝ٥ ﺹ.٥٩٧ (٣ﳏﻤﺪ ﺑﻦ ﻳﻌﻘﻮﺏ ﺍﻟﻔﲑﻭﺯﺁﺑﺎﺩﻱ :ﺍﻟﻘﺎﻣﻮﺱ ﺍﶈﻴﻂ ،ﺍﳍﻴﺌﺔ ﺍﳌﺼﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻜﺘﺎﺏ١٣٩٧ ،ﻫـ١٩٧٧-ﻡ ﺝ١ ﺹ٢٩٢؛ ﺍﺑﻦ ﻣﻨﻈﻮﺭ :ﻟﺴﺎﻥ ﺍﻟﻌﺮﺏ – ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺹ.١٦٥٣ ١١ «).(١ א : א א א ، א א : א א א אא א א א א א א א א א א א א ، א א א א א א א א «).(٢ א א א »: א א ، א א אא א א א א (١ﺍﻠﺲ ﺍﻷﻋﻠﻰ ﻟﻠﺸﺌﻮﻥ ﺍﻹﺳﻼﻣﻴﺔ ،ﻭﺯﺍﺭﺓ ﺍﻷﻭﻗﺎﻑ :ﺍﻟﻔﺘﺎﻭﻯ ﺍﻹﺳﻼﻣﻴﺔ ،ﺍﻟﻘﺎﻫﺮﺓ ١٤١٨ﻫــ ١٩٩٧ -ﻡ ﺹ ٢١ﺝ ٤ﺹ ١٢٠٧ﻣﻦ ﻓﺘﻮﻯ ﻓﻀﻴﻠﺔ ﺍﻟﺸﻴﺦ ﻋﺒﺪ ﺍﻴﺪ ﺳﺎﱂ ﰲ ٢٢ﺭﺑﻴﻊ ﺃﻭﻝ ١٣٤٧ﻫـ ٦ -ﺳﺒﺘﻤﱪ ١٩٢٨ﻡ. (٢ﳏﻤﺪ ﺍﻟﻌﺒﺎﺳﻲ ﺍﳌﻬﺪﻱ :ﺍﻟﻔﺘﺎﻭﻯ ﺍﳌﻬﺪﻳﺔ ،ﺍﳌﻄﺒﻌﺔ ﺍﻷﺯﻫﺮﻳﺔ ،ﻁ ١ﺍﻟﻘﺎﻫﺮﺓ ١٣٠١ﻫـ ﺝ ٢ﺹ.٦٤٦ ١٢ א א .... א «).(١ ﻣﺸﺮوﻋﻴﺔ اﻟﻮﻗﻒ: א א א א א א א א ، א א א א א ، »: א אא א אא א : א א א א א א א א א א ، : א א ) (– א «).(٢ (١ﳏﻤﺪ ﺃﻣﲔ ﺑﻦ ﻋﺎﺑﺪﻳﻦ :ﺭﺩ ﺍﶈﺘﺎﺭ ،ﺩﺍﺭ ﺍﻟﻄﺒﺎﻋﺔ ،ﺍﻟﻘﺎﻫﺮﺓ ،ﺑﺪﻭﻥ ﺗﺎﺭﻳﺦ ﺝ ٣ﺹ.٤٣٠ (٢ﺍﻟﺒﺨﺎﺭﻱ :ﺻﺤﻴﺢ ﺍﻟﺒﺨﺎﺭﻱ ﲝﺎﺷﻴﺔ ﺍﻟﺴﻨﺪﻱ ،ﺩﺍﺭ ﺇﺣﻴﺎﺀ ﺍﻛﺘﺐ ﺍﻟﻌﺮﺑﻴﺔ ،ﺍﻟﻘـﺎﻫﺮﺓ ،ﺑـﺪﻭﻥ ﺗـﺎﺭﻳﺦ ﺝ٢ ﺹ.١٢٩ ١٣ א א א א א א : א : א א א א ).(١ א − : א א א – ).(٢ א א א א : א א א א א א א א א )،(٣ א א א א א א א א (١ (٢ (٣ (٤ » א א א א « )(٤ א ﺃﺑﻮ ﺟﻌﻔﺮ ﺃﲪﺪ ﺑﻦ ﺳﻼﻣﺔ ﺍﻟﻄﺤﺎﻭﻱ :ﺷﺮﺡ ﻣﻌﺎﱐ ﺍﻵﺛﺎﺭ ،ﲢﻘﻴﻖ :ﳏﻤﺪ ﺯﻫﺪﻯ ﺍﻟﻨﺠﺎﺭ ،ﺩﺍﺭ ﺍﻟﻜﺘﺐ ﺍﻟﻌﻠﻤﻴﺔ ﺑﲑﻭﺕ ١٣٩٩ﻫـ ١٩٧٩ -ﻡ ﻁ ١ﺝ ٤ﺹ.٩٦ ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ. ﻋﺒﺪ ﺍﳊﻲ ﺍﻟﻜﺘﺎﱐ :ﻧﻈﺎﻡ ﺍﳊﻜﻮﻣﺔ ﺍﻟﻨﺒﻮﻳﺔ ﺍﳌﺴﻤﻰ ﺑﺎﻟﺘﺮﺍﺗﻴﺐ ﺍﻹﺩﺍﺭﻳﺔ ،ﺩﺍﺭ ﺍﻟﻜﺘﺎﺏ ﺍﻟﻌﺮﰊ ،ﺑﲑﻭﺕ ﺑـﺪﻭﻥ ﺗﺎﺭﻳﺦ ﺝ ١ﺹ.٤٠٤ ﺍﻟﻄﺤﺎﻭﻱ :ﺷﺮﺡ ﻣﻌﺎﱐ ﺍﻵﺛﺎﺭ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺝ ٤ﺹ ،٩٧ﺍﺑﻦ ﻣﻨﻈﻮﺭ :ﻟﺴﺎﻥ ﺍﻟﻌﺮﺏ ﺹ.٧٥٢ ١٤ א א א א א א א ، א א א א א א א א א » א «).(١ א א א א א א »: א : : א א א א א א א א «).(٢ ﺛﺎﻧﻴ ًﺎ :اﻟﺘﺄﺻﻴﻞ اﻟﺸﺮﻋﻲ ﻟﻠﻮﻗﻒ اﻟﺠﻤﺎﻋﻲ ووﻗﻒ اﻟﻨﻘﻮد: א א א א א א ؟א א א « )(٣ : א א » א »: א (١ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ )ﺍﻟﻄﺤﺎﻭﻯ :ﺷﺮﺡ ﻣﻌﺎﱐ ﺍﻵﺛﺎﺭ ﺝ ٤ﺹ٩٨؛ ﺍﺑﻦ ﻣﻨﻈﻮﺭ :ﻟﺴﺎﻥ ﺍﻟﻌﺮﺏ ﺹ.(٧٥٢ (٢ﺍﻟﺒﺨﺎﺭﻱ :ﺻﺤﻴﺢ ﺍﻟﺒﺨﺎﺭﻱ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺝ ٢ﺹ ١٣٢ﺑﺎﺏ :ﺍﻟﻮﻗﻒ ﻛﻴﻒ ﻳﻜﺘﺐ. (٣ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ. ١٥ : א א א א א א «).(١ א א א א »: א א « א א )(٢ א א א א א א א א א א א א א א א א א א א א א א א ).(٣ » א –א א א « א – א )(٤ א א א א א (٤ (٥ א א ).(٥ א (١ (٢ (٣ ... א – א – א ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ. ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ. ﺑﺪﺭ ﺍﻟﺪﻳﻦ ﳏﻤﻮﺩ ﺑﻦ ﺃﲪﺪ ﺍﻟﻌﻴﲎ :ﻋﻤﺪﺓ ﺍﻟﻘﺎﺭﻯ ﺷﺮﺡ ﺻﺤﻴﺢ ﺍﻟﺒﺨﺎﺭﻱ ،ﺍﻟﻄﺒﺎﻋﺔ ﺍﳌﻨﲑﻳﺔ ﺍﻟﻘﺎﻫﺮﺓ ،ﺑـﺪﻭﻥ ﺗﺎﺭﻳﺦ ﺝ ١٤ﺹ.٦٩ ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ. ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ. ١٦ א א א )،(١ א א א א ).(٢ א א א א ): א ، א א א א )،(٣ א א א ( א : א א א » א «).(٤ א אא א א א א א א א א א א א א א (١ (٢ (٣ (٤ א א א ، א א א א א א א א א א א א . ﺃﲪﺪ ﺑﻦ ﳏﻤﺪ ﺑﻦ ﺃﲪﺪ ﺍﻟﺪﺭﺩﻳﺮ :ﺍﻟﺸﺮﺡ ﺍﻟﻜﺒﲑ ،ﻣﻄﺒﻌﺔ ﺍﻟﺒﺎﰊ ﺍﳊﻠﱯ ،ﺍﻟﻘﺎﻫﺮﺓ ،ﺑﺪﻭﻥ ﺗﺎﺭﻳﺦ ﺝ ٤ﺹ.٧٦ ﺍﺑﻦ ﻗﺪﺍﻣﺔ :ﺍﳌﻐﲎ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺝ ٥ﺹ.٦٤٣ ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ. ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ ،ﺹ.٦٤٠ ١٧ א א א א א א א א א א א א א א ، א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א . א א א א א ١٨ א א אא אא א א א א א א א א א א א א א . א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א . ١٩ א א א א א ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻧﻲ ﺇﻃﺎﺭ ﻣﻘﱰﺡ ﻟﻠﻬﻴﻜﻞ ﺍﻟﺘﻨﻈﻴﻤﻲ ﻹﺩﺍﺭﺓ ﻭﺍﺳﺘﺜﻤﺎﺭ ﺃﻣﻮﺍﻝ ﺍﻟﻮﻗﻒ ﺍﳉﻤﺎﻋﻲ א א א א א א א א א א א א א א א א . א א א א א א א א א א א א ، א א א א . א أو ًﻻ :ﻣﺮاﺣﻞ ﺗﻄﻮر إدارة اﻟﻮﻗﻒ ﻓﻲ ﺻﺪر اﻟﺪوﻟﺔ اﻹﺳﻼﻣﻴﺔ: א א א א א א א − א א א ، : . א א א ،− . א אא א ،א א א א ، אא : ٢٠ א א ؛ : א א . א א «).(١ א א »: א א ، ) א ( א . : א «).(٢ א א א א א א א א א א »: א א א ، א ، א א א א ، א א : א א א א א א ، )− ، () − (٣א ،א א א א : ، (١ﺍﺑﻦ ﻫﺸﺎﻡ :ﺍﻟﺴﲑﺓ ﺍﻟﻨﺒﻮﻳﺔ ،ﲢﻘﻴﻖ ﻣﺼﻄﻔﻲ ﺍﻟﺴﻘﺎ ﻭﺁﺧﺮﻭﻥ ،ﻣﻜﺘﺒﺔ ﻭﻣﻄﺒﻌﺔ ﻣﺼﻄﻔﻲ ﺍﻟﺒﺎﰊ ﺍﳊﻠﱯ ،ﺍﻟﻘﺎﻫﺮﺓ ١٣٥٥ﻫـ١٩٣٦/ﻡ ﺝ ٢ﺹ.١٦٤ (٢ﺃﺑﻮ ﺍﻟﻔﺪﺍﺀ ﺇﲰﺎﻋﻴﻞ ﺑﻦ ﻛﺜﲑ :ﺍﻟﺴﲑﺓ ﺍﻟﻨﺒﻮﻳﺔ ،ﲢﻘﻴﻖ ﻣﺼﻄﻔﻲ ﻋﺒﺪ ﺍﻟﻮﺍﺣﺪ ،ﺩﺍﺭ ﺍﳌﻌﺮﻓﺔ ،ﺑﲑﻭﺕ ١٣٤٣ﻫـ ١٩٧٦ﻡ ﺝ ٣ﺹ.٧٢ (٣ﺍﳌﺒﺎﺭﻙ ﺑﻦ ﳏﻤﺪ ﺑﻦ ﺍﻷﺛﲑ :ﺟﺎﻣﻊ ﺍﻷﺻﻮﻝ ﰲ ﺃﺣﺎﺩﻳﺚ ﺍﻟﺮﺳﻮﻝ ، ﲢﻘﻴﻖ ﻋﺒﺪ ﺍﻟﻘﺎﺩﺭ ﺍﻷﺭﻧـﺎﺅﻭﻁ ،ﺩﺍﺭ ﺍﻟﻔﻜﺮ ،ﺑﲑﻭﺕ ١٤٠٣ﻫـ١٩٨٣-ﻡ ﻁ ٢ﺝ ١١ﺹ ٦٤٠ﲢﺖ ﺷﺮﺡ ﺍﻟﻐﺮﻳﺐ. ٢١ ، ، א א א א ، «، א א ).(١ א א »: א א : ... «).(٢ א א א א א א א א אא א א א א א א א א א א א א א א א א א א א א א . א א : ؟ א א »: (١ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ ﻭﻳﻘﻮﻝ ﺍﶈﻘﻖ ﰲ ﺍﳍﺎﻣﺶ :ﺣﺪﻳﺚ ﺭﻗﻢ ٢٨٧٩ﰲ ﺍﻟﻮﺻﺎﻳﺎ ،ﺑﺎﺏ ﻣﺎ ﺟﺎﺀ ﰲ ﺍﻟﺮﺟﻞ ﻳﻮﻗـﻒ ﺍﻟﻮﻗﻒ ،ﻭﰲ ﺳﻨﺪﻩ ﻋﺒﺪ ﺍﳊﻤﻴﺪ ﺑﻦ ﻋﺒﺪ ﺍﷲ ﺑﻦ ﻋﺒﺪ ﺍﷲ ﺑﻦ ﻋﻤﺮ ﻭﻫﻮ ﳎﻬﻮﻝ ﺍﳊﺎﻝ ﻭﻓﻴﻪ ﺍﻧﻘﻄـﺎﻉ ﺃﻳـﻀﺎﹰ، ﻭﻟﻜﻦ ﻳﺸﻬﺪ ﻟﺒﻌﻀﻪ ﺣﺪﻳﺚ ﻧﺎﻓﻊ ﺍﻟﺬﻱ ﺫﻛﺮﻩ ﺃﺑﻮ ﺩﺍﻭﺩ ﰲ ﺃﻭﻝ ﺍﳊﺪﻳﺚ. (٢ﺍﺑﻦ ﻗﺪﺍﻣﺔ :ﺍﳌﻐﲏ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺝ ٥ﺹ ٦٠٥ﻭﻣﺎ ﺑﻌﺪﻫﺎ. ٢٢ ١١٥ א ١٢٠ א א – א – ، א א : א א א א א א א )א )( ٧٣٨−٧٣٣ א ( א א א ، «).(٢ א א א א א א )(١ א »: א א א )( ٨٣٢− ٢١٧ ، « א א א א א א א א א א א )(٣ ( ) (. ) ﺛﺎﻧﻴ ًﺎ :ﻇﻬ ﻮر دﻳ ﻮان اﻷﺣﺒ ﺎس وهﻴﻜﻠ ﻪ اﻟ ﻮﻇﻴﻔﻲ وﺗﻮﺻ ﻴﻒ اﻟﻮﻇ ﺎﺋﻒ ﻟﻠﻌﺎﻣﻠﻴﻦ ﺑﻪ: א א א א א א א (١ﺍﻟﺘﻮﺍﺀ :ﻫﻼﻙ ﺍﳌﺎﻝ ،ﻣﻦ ﺗﻮﻯ ﺍﳌﺎﻝ :ﺫﻫﺐ ﻓﻠﻢ ﻳﺮﺝ؛ ﳎﻤﻊ ﺍﻟﻠﻐﺔ ﺍﻟﻌﺮﺑﻴـﺔ :ﺍﳌﻌﺠـﻢ ﺍﻟﻮﺳـﻴﻂ ،ﺍﻟﻘـﺎﻫﺮﺓ ١٤٠٥ﻫـ١٩٨٥-ﻡ ﻁ ٣ﺝ ١ﺹ.٩٤ (٢ﳏﻤﺪ ﺑﻦ ﻳﻮﺳﻒ ﺍﻟﻜﻨﺪﻯ :ﺍﻟﻮﻻﺓ ﻭﻛﺘﺎﺏ ﺍﻟﻘﻀﺎﺓ ،ﻣﻄﺒﻌﺔ ﺍﻵﺑﺎﺀ ﺍﻟﻴﺴﻮﻋﻴﲔ ،ﺑﲑﻭﺕ ١٩٠٨ﻡ ﺹ.٣٤٦ (٣ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ ﺹ.٤٤٤ ٢٣ א א א א א א א א א – א א )א א א – א א א א א א א ( א א א א א א א )،(١ :א א א )א א א א )) (٢ ( א א (. א א א א א א א א א א אא :א ،א א א א א א א א א א א ، א א א א א . (١ﺍﺑﻦ ﻣﻨﻈﻮﺭ :ﻟﺴﺎﻥ ﺍﻟﻌﺮﺏ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺹ٣٨١٧؛ ﺍﻟﻔﲑﻭﺯﺁﺑﺎﺩﻱ :ﺍﻟﻘﺎﻣﻮﺱ ﺍﶈـﻴﻂ ،ﻣﺮﺟـﻊ ﺳـﺎﺑﻖ ﺹ.١٢٠١ (٢ﺃﲪﺪ ﺑﻦ ﻋﺒﺪ ﺍﻟﻮﻫﺎﺏ ﺍﻟﻨﻮﻳﺮﻯ :ﺎﻳﺔ ﺍﻷﺭﺏ ﰲ ﻓﻨﻮﻥ ﺍﻷﺩﺏ ،ﺍﳌﺆﺳﺴﺔ ﺍﳌﺼﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺘﺄﻟﻴﻒ ﻭﺍﻟﺘﺮﲨـﺔ ﻭﺍﻟﻄﺒﺎﻋﺔ ﻭﺍﻟﻨﺸﺮ ،ﺍﻟﻘﺎﻫﺮﺓ ،ﺑﺪﻭﻥ ﺗﺎﺭﻳﺦ ﺝ ٨ﺹ١٩٢؛ ﺍﻟﻘﻠﻘﺸﻨﺪﻱ :ﺻﺒﺢ ﺍﻷﻋﺸﻰ ﰲ ﺻﻨﺎﻋﺔ ﺍﻷﻧﺸﺎ ،ﺩﺍﺭ ﺍﻟﻜﺘﺐ ،ﺍﻟﻘﺎﻫﺮﺓ ١٩٢٢ﻡ ﺝ ١ﺹ .٥٧ ٢٤ א א )(١ »: א א ، א א – א א א – א א א א א א א – א א ﻥ ﺨﻴـ ﺭ ﻤـ ِ ﻥ ﹶ ﺠ ﺭ ﻩ ِﺇ ﴿ : ﻴﺎ َﺃﺒﺕِ ﺍﺴـ ﹶﺘ ْﺄ ِ ﻥ ﴾] ﻱ ﺍ َﻷﻤِﻴ ﺕ ﺍ ﹾﻟ ﹶﻘﻭِ ﺠ ﺭ ﹶ ﺴ ﹶﺘ ْﺄ ﺍ ، א א א ، א א ٢٦ ، א א [– .... א א – א א א א א א א ، א א א א א א א – א ، ... א א א א א א א – (١ﺃﺳﻌﺪ ﺑﻦ ﺃﰊ ﺳﻌﻴﺪ ﺑﻦ ﻣﻴﺘﺎ ﺑﻦ ﺯﻛﺮﻳﺎ ﺍﻷﺳﻌﺪ ﺑﻦ ﳑﺎﰐ :ﺃﺳﻠﻢ ﰲ ﺩﻭﻟﺔ ﺍﻟﻨﺎﺻﺮ ﺻﻼﺡ ﺍﻟﺪﻳﻦ ﻭﺗـﻮﱃ ﻧﻈـﺮ ﺍﻟﺪﻭﺍﻭﻳﻦ ﲟﺼﺮ ﻣﺪﺓ ﺕ ٦٠٦ﻫـ١٢٠٩/ﻡ )ﺍﳊﺎﻓﻆ ﺍﺑﻦ ﻛﺜﲑ ﺍﻟﺪﻣﺸﻘﻲ :ﺍﻟﺒﺪﺍﻳﺔ ﻭﺍﻟﻨﻬﺎﻳﺔ ،ﲢﻘﻴﻖ ﺩ .ﺃﲪـﺪ ﺃﺑﻮ ﻣﻠﺤﻢ ﻭﺁﺧﺮﻳﻦ ،ﺩﺍﺭ ﺍﻟﻜﺘﺐ ﺍﻟﻌﻠﻤﻴﺔ ،ﺑﲑﻭﺕ ١٤٠٥ﻫـ ١٩٨٥ -ﻡ ﻁ ١ﺝ ١٣ﺹ ٥٨ﻋﻨﺪ ﻛﻼﻣﻪ ﻋﻦ ﻭﻓﻴﺎﺕ ﺍﻷﻋﻴﺎﻥ ﰲ ﺳﻨﺔ ﺳﺖ ﻭﺳﺘﻤﺎﺋﺔ؛ ﻭﺍﺑﻦ ﳑﺎﰐ ﻟﻪ ﻛﺘﺎﺏ ﰲ ﻋﻠﻮﻡ ﺍﻹﺩﺍﺭﺓ ﻭﺍﶈﺎﺳـﺒﺔ ﻳـﺴﻤﻰ :ﻗـﻮﺍﻧﲔ ﺍﻟﺪﻭﺍﻭﻳﻦ ،ﻭﻳﻮﺟﺪ ﻣﻨﻪ ﻧﺴﺦ ﺑﺎﳌﻜﺘﺒﺎﺕ ﳐﺘﻠﻔﺔ ﻋﻦ ﺑﻌﻀﻬﺎ ﺍﻟﺒﻌﺾ ،ﻣﻨﻬﺎ ﻧﺴﺨﺔ ﺣﻘﻘﻬﺎ ﻋﺰﻳﺰ ﺳﻮﺭﻳﺎﻝ ﻋﻄﻴـﺔ ﻭﻗﺎﻡ ﺑﻨﺸﺮﻫﺎ ﻋﺎﻡ ١٩٤٣ﻡ ﻭﺃﺧﺮﻯ ﻣﻦ ﻛﺘﺐ ﻣﺎﻛﺲ ﻣﺎﻳﺮﻫﻮﻑ ،ﺍﻟﻘﺎﻫﺮﺓ١٢٩٩ ،ﻫـ ﻭﻫﻲ ﺍﻟـﱵ ﺍﻋﺘﻤـﺪ ﻋﻠﻴﻬﺎ ﺍﻟﺒﺎﺣﺚ. ٢٥ א – – – א א א א ... « א )(١ א א א . א -١اﻟﻨﺎﻇﺮ: ):(٢ א א א ، – א א – ، א א – א א א – א א ) א ( א – א א ، א א א א −؛ – – א א א א א – : (١ﺍﺑﻦ ﳑﺎﰐ :ﻗﻮﺍﻧﲔ ﺍﻟﺪﻭﺍﻭﻳﻦ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺹ.٦-٥ (٢ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ ﺹ.١٠-٧ ٢٦ א א א א – −א א א א א ، א א א ، א א א א א א א ، . −א א א א א א א א א . א א א א א א : א – ، ... א א א– א א א א א א א א א ، א ، – א א א א א א )(١ . (١ﺍﳊﻮﻃﺔ :ﺍﻻﺣﺘﻴﺎﻁ ،ﺍﺣﺘﺎﻁ :ﺃﺧﺬ ﰲ ﺃﻣﻮﺭﻩ ﺑﺄﻭﺛﻖ ﺍﻟﻮﺟﻮﻩ ،ﺣﺎﻁ ﺍﻟﺸﻲﺀ :ﺣﻔﻈﻪ ﻭﺗﻌﻬﺪﻩ ﲜﻠﺐ ﻣـﺎ ﻳﻨﻔﻌـﻪ ﻭﺩﻓﻊ ﻣﺎ ﻳﻀﺮﻩ :ﳎﻤﻮﻉ ﺍﻟﻠﻐﺔ ﺍﻟﻌﺮﺑﻴﺔ :ﺍﳌﻌﺠﻢ ﺍﻟﻮﺳﻴﻂ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ،ﺝ ١ﺹ.٢١٥ ٢٧ א – ، א א א א – א א א א – – א – א – א – . א א א א א א א – א א א א א א א א א א א א – – א א − ).(٢ – א – ... − )– (١ א א א א א » א – – א א (١ﺍﳌﺸﺎﺭﻑ ﻣﻦ ﺍﻟﻌﺎﻣﻠﲔ ﺑﺎﻟﺪﻳﻮﺍﻥ ﻭﻫﻮ ﰲ ﺍﻟﺴﻠﻢ ﺍﻟﻮﻇﻴﻔﻲ ﻣﺮﺅﻭﺱ ﻟﻠﻤﺘﻮﱃ – ﺇﻥ ﻭﺟﺪ – ﻭﰲ ﺣﺎﻟﺔ ﻋﺪﻡ ﺷﻐﻞ ﻭﻇﻴﻔﺔ ﺍﳌﺘﻮﱃ ﻳﻜﻮﻥ ﻫﻮ ﺍﻟﺸﺨﺺ ﺍﻟﺘﺎﱄ ﰲ ﺍﻟﺪﻳﻮﺍﻥ ﺑﻌﺪ ﺍﻟﻨﺎﻇﺮ ﻭﳛﺪﺩ ﺍﺑﻦ ﳑﺎﰐ ﻧﻄﺎﻕ ﻋﻤﻠﻪ ﻓﻴﻘـﻮﻝ :ﻣـﻦ ﻟﻮﺍﺯﻣﻪ ﺃﻥ ﻳﻜﺘﺐ ﻋﻠﻰ ﺍﻟﻮﺻﻮﻻﺕ ﻭﻋﻠﻰ ﺍﳊﺴﺎﺏ – ﺃﻱ ﺃﻧﻪ ﻳﻌﺘﻤﺪ ﻣﺴﺘﻨﺪﺍﺕ ﲢﺼﻴﻞ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻭﺇﻧﻔـﺎﻕ ﺍﳌﺼﺮﻭﻓﺎﺕ ﻭﻛﺬﻟﻚ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ – ﻭﻳﻜﻮﻥ ﻟﻪ ﺗﻌﻠﻴﻖ ﳜﺪﻣﻪ ﻭﻳﻘﺎﺑﻞ ﺑﻪ ﺍﳌﺴﺘﺨﺪﻣﲔ ﻣﻌـﻪ – ﺃﻱ ﻳﻘـﻮﻡ ﺑﺈﻋﺪﺍﺩ ﺗﻘﺮﻳﺮ ﻋﻦ ﺃﻋﻤﺎﻝ ﻣﺮﺅﻭﺳﻴﻪ – ﻭﻳﻨﻔﺮﺩ ﻋﻦ ﺍﻟﻨﺎﻇﺮ ﺑﺄﻧﻪ ﻣﻄﺎﻟﺐ ﺑﺎﳊﺎﺻﻞ ﳐﺎﻃﺐ ﻋﻠﻴﻪ – ﺃﻱ ﺃﻧﻪ ﻋﻠﻴﻪ ﻣﺮﺍﻗﺒﺔ ﺍﻷﺭﺻﺪﺓ ﺍﻟﻨﻘﺪﻳﺔ ﺍﻟﱵ ﰲ ﺍﻟﺪﻳﻮﺍﻥ ﻭﻛﻞ ﻋﻬﺪ ﺍﻟﻌﺎﻣﻠﲔ -؛ ﺍﺑﻦ ﳑﺎﺗﻰ :ﻗﻮﺍﻧﲔ ﺍﻟﺪﻭﺍﻭﻳﻦ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ. (٢ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ. ٢٨ א א ) – (١א א א א א א א – א א .«− א א א –א א א א – – . א -٢ﻣﺘﻮﻟﻰ اﻟﺪﻳﻮان: א א א א א א א – א – א א – א – – א א א א א א – א א א א א )– (٢ – »: א ؛ : (١ﺍﺑﻦ ﳑﺎﰐ :ﻗﻮﺍﻧﲔ ﺍﻟﺪﻭﺍﻭﻳﻦ ،ﲢﻘﻴﻖ ﻋﺰﻳﺰ ﺳﻮﺭﻳﺎﻝ ﻋﻄﻴﺔ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺹ.٤٥٦ (٢ﺍﻟﻨﻮﻳﺮﻯ :ﺎﻳﺔ ﺍﻷﺭﺏ ﰲ ﻓﻨﻮﻥ ﺍﻷﺩﺏ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ،ﺝ ٨ﺹ.٢٧٥ ٢٩ א א ، – א א . א – א א א א א –א :אא א א א – א א א א – א א א א א א ، א א א א ، א א א א א א א א א א א ، א א א −: א א ، א א א א – א – ، א א א –א ، – ؛ א א א ٣٠ א א א – א א א א א א א א ،− – – א א א א ، א א א א– − א א . − א א – א א א א – א א )– (١ א א א א א א א .− א א א א א . اﻟﻤﺴﺘﻮﻓﻰ ) :א א א א – – א -٣ א א א א א א א : (: א א – (١ﺍﺑﻦ ﳑﺎﰐ :ﻗﻮﺍﻧﲔ ﺍﻟﺪﻭﺍﻭﻳﻦ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺹ.٨ ٣١ א ، א א א א – א א – – א א א א א ) (١א – –א א א א א א א – א א א א א א א − – א א א א א – א – א – א א − ، – א ).(٢ א א »: א ، א א ... א א א א א א א א א א א – − א ... (١ﺃﻗﺎﻡ ﺍﻟﺸﻲﺀ :ﺃﻧﺸﺄﻩ ﻣﻮﻓﱠﻰ ﺣﻘﻪ ﻭﻣﻨﻪ ﺇﻗﺎﻣﺔ ﺍﻟﺼﻼﺓ :ﳎﻤﻊ ﺍﻟﻠﻐﺔ ﺍﻟﻌﺮﺑﻴﺔ :ﺍﳌﻌﺠﻢ ﺍﻟﻮﺳﻴﻂ ،ﻣﺮﺟﻊ ﺳـﺎﺑﻖ ﺝ٢ ﺹ .٧٩٧ﻭﺍﳉﺮﻳﺪﺓ :ﺩﻓﺘﺮ ﺃﺭﺯﺍﻕ ﺍﳉﻴﺶ ﰲ ﺍﻟﺪﻳﻮﺍﻥ؛ ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ ،ﺝ ١ﺹ ،١٢٠ﻭﻣﺎﺯﺍﻟـﺖ ﺍﳉﺮﻳـﺪﺓ ﺗﺴﺘﺨﺪﻡ ﺣﱴ ﺍﻵﻥ ﰲ ﺍﻟﺪﻭﺍﺋﺮ ﺍﳊﻜﻮﻣﻴﺔ ﺑﺎﳌﻌﲎ ﺍﻟﺬﻯ ﺫﻛﺮﻩ ﺍﺑﻦ ﳑﺎﺗﻰ ﻓﻬﻲ ﺳﺠﻞ ﻣﻦ ﺍﻟﺴﺠﻼﺕ ﺍﶈﺎﺳﺒﻴﺔ. (٢ﰲ ﻗﻮﺍﻧﲔ ﺍﻟﺪﻭﺍﻭﻳﻦ ﻻﺑﻦ ﳑﺎﰐ ﺍﻟﺬﻱ ﺣﻘﻘﻪ ﻋﺰﻳﺰ ﺳﻮﺭﻳﺎﻝ ﻳﻘﻮﻝ ﰲ ﺷﺮﺡ ﺍﳌﺴﺘﻮﰱ» :ﻭﰲ ﺩﻭﺭﻯ ﻫﻮ ﻋﺒـﺎﺭﺓ ﻋﻦ ﻣﺮﺍﻗﺐ ﺣﺴﺎﺑﺎﺕ« ﺹ.٤٥٨ ٣٢ אא א א א א א א א א ، א א ، א א א א «).(١ א א א א א א א א א א אא א א א א א א א א א א א א א א : א (١ﺃﺑﻮ ﺍﻟﻌﺒﺎﺱ ﺃﲪﺪ ﺍﻟﻘﻠﻘﺸﻨﺪﻯ :ﺻﺒﺢ ﺍﻷﻋﺸﻰ ،ﺍﳍﻴﺌﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻘﺼﻮﺭ ﺍﻟﺜﻘﺎﻓﺔ ،ﻃﺒﻌﺔ ﻣﺼﻮﺭﺓ ﻋـﻦ ﻃﺒﻌـﺔ ﺩﺍﺭ ﺍﻟﻜﺘﺐ ﺍﳋﺪﻳﻮﻳﺔ ،ﺍﻟﻘﺎﻫﺮﺓ ٢٠٠٤ﻡ ﺝ ١ﺹ ١٣٢ﻭﻣﺎ ﺑﻌﺪﻫﺎ. ٣٣ א א א א א א א א א א א ( )א א א א א א א א א א א א א )(١−٢ ﺛﺎﻟﺜ ًﺎ :إﻃﺎر ﻣﻘﺘﺮح ﻟﻠﻬﻴﻜﻞ اﻟﺘﻨﻈﻴﻤﻲ ﻹدارة اﻟﻮﻗﻒ اﻟﺠﻤﺎﻋﻲ: א א א א א א א א א א : – . א א – ٣٤ . א − א א א א א אא – א א א א א א א ،− א א . א א . אא א א א א א –א א . א א א א א א א א א א א ، ؛ א א א א א א א א א א א ، א א א א א א א א א א א א א א א א א : ٣٥ א א א א א א א א א א א = א א א = א א א א א א א א א א א אא א )(٢−٢ א א א א ٢١ א א א א א א א א א א א . א א א א א א א א א א א א א א א ٣٦ א ٢١ א א א א * *א *א * * א א א א א א א א א א א א א א א א א . א א א א א א *א *א * * א א א א א א .(١)٢١ א א א א א א א א א א א א א )(٣−٢ (١ﺳﻴﺪ ﺍﳍﻮﺍﺭﻯ :ﺍﻹﺩﺍﺭﺓ ﺍﻷﺻﻮﻝ ﻭﺍﻷﺳﺲ ﺍﻟﻌﻠﻤﻴﺔ ﻟﻠﻘﺮﻥ ،٢١ﻣﻜﺘﺒﺔ ﻋـﲔ ﴰـﺲ ،ﺍﻟﻘـﺎﻫﺮﺓ ٢٠٠٢ﻡ ﺹ.١٩٦ ٣٧ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻟﺚ ﺇﻃﺎﺭ ﻣﻘﱰﺡ ﶈﺎﺳﺒﺔ ﺍﻟﻮﻗﻒ ﺍﳉﻤﺎﻋﻲ أو ًﻻ :اﻟﻤﺤﺎﺳ ﺒﺔ ﻋﻠ ﻰ اﻟﻮﻗ ﻒ وآﻴ ﻒ آﺎﻧ ﺖ ﺗ ﺘﻢ ﻓ ﻲ ﺻ ﺪر اﻟﺪوﻟ ﺔ اﻹﺳﻼﻣﻴﺔ: א א א א א א – א א )(٢ א )(٣ א א א –א א א א ، א )(١ :א )(٤ א א – »: א א − א א א א א )(٦ )(٥ א )(٧ א )(٨ (١ﻫﻲ :ﺍﻷﻭﻗﺎﻑ (٢ﺍﳌﻮﻗﻮﻑ ﻋﻠﻴﻪ ﺃﻭ ﻣﺴﺘﺤﻖ ﺍﻟﻮﻗﻒ (٣ﻭﻫﺬﺍ ﻳﻌﲎ ﺇﻋﺪﺍﺩ ﺗﻘﺮﻳﺮ ﻣﻨﺬ ﺗﻮﱃ ﺍﻟﻨﺎﻇﺮ ﺍﻟﻮﻗﻒ ﺣﱴ ﺗﺎﺭﻳﺦ ﺍﶈﺎﺳﺒﺔ (٤ﺃﻱ ﻳﺘﻢ ﻣﺮﺍﺟﻌﺔ ﻭﻓﺤﺺ ﻋﻨﺎﺻﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻭﻣﺼﺎﺩﺭﻫﺎ ﻭﺍﻟﺘﺄﻛﺪ ﻣﻦ ﻣﻄﺎﺑﻘﺔ ﻣﺎ ﻫﻮ ﻣﺪﻭﻥ ﺑﺎﻟﺘﻘﺮﻳﺮ ﺃﻭ ﻣﺎ ﻛﺎﻥ ﻳﺴﻤﻰ ﺑﺎﳊﻮﺍﻟﺔ ﻼ. (٥ﺃﻱ ﻣﺎ ﺣﺪﺙ ﻓﻌ ﹰ (٦ﺃﻱ ﺗﺬﻛﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﶈﺼﻠﺔ ﺷﻬﺮﻳﹰﺎ ﺃﻭ ﺳﻨﻮﻳﹰﺎ. (٧ﻫﻮ ﺍﻹﳚﺎﺭ. (٨ﺃﻱ ﺗﺮﺍﺟﻊ ﲨﻴﻊ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻋﻠﻰ ﺣﺴﺐ ﻣﺼﺎﺩﺭﻫﺎ ﻭﺃﻭﻗﺎﺎ ﺳﻮﺍﺀ ﻛﺎﻧﺖ ﺇﻳﺮﺍﺩﺍﺕ ﺃﺻﻠﻴﺔ ﻛﺈﳚﺎﺭ ﺃﻭ ﲦﻦ ﻏﻠﺔ ﺃﻭ ﺇﻳﺮﺍﺩﺍﺕ ﻋﺮﺿﻴﺔ ﺣﻴﺚ ﻳﻘﻮﻝ ﻭﲨﻴﻊ ﻣﺴﺘﻔﺎﺩﺍﺕ ﺍﳊﺒﺲ ٣٨ א א )(٢؛ א א א )،(١ ، א ، א א א )(٣ )(٤ )(٥ «).(٦ א א א א א א א א א א א א א א א א א א א א א א א א א א א א (١ﺃﻱ ﻳﺘﻢ ﲨﻊ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻣﻦ ﻣﺼﺎﺩﺭﻫﺎ ﺍﳌﺨﺘﻠﻔﺔ ﻟﻠﻮﺻﻮﻝ ﺇﱃ ﺇﲨﺎﱄ ﺇﻳﺮﺍﺩﺍﺕ ﺍﳊﺒﺲ ﻭﺑﻌﺪ ﺫﻟﻚ ﻳـﺘﻢ ﺗﻮﺯﻳـﻊ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻋﻠﻰ ﺃﺑﻮﺍﺏ ﺍﻹﻧﻔﺎﻕ ﺍﶈﺪﺩﺓ (٢ﺍﳌﻘﺼﻮﺩ ﺑﺎﳌﺮﺗﺒﺎﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﱵ ﰎ ﺗﺮﺗﻴﺒﻬﺎ ﻋﻠﻰ ﻭﺟﻪ ﻣﻦ ﺃﻭﺟﻪ ﺍﻟﺼﺮﻑ ﲝﻴﺚ ﺗﺼﺮﻑ ﺩﻭﺭﻳﹰﺎ ﻭﺑﺼﻔﺔ ﺛﺎﺑﺘـﺔ، ﻳﻘﻮﻝ ﺍﳋﻮﺍﺭﺯﻣﻰ :ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﺮﺍﺗﺒﺔ ﻫﻲ ﺍﻟﺜﺎﺑﺘﺔ ﺍﻟﱵ ﻻﺑﺪ ﻣﻨﻬﺎ ،ﳏﻤﺪ ﺑﻦ ﺃﲪﺪ ﺑﻦ ﻳﻮﺳﻒ ﺍﳋﻮﺍﺭﺯﻣﻲ :ﻣﻔﺎﺗﻴﺢ ﺍﻟﻌﻠﻮﻡ ،ﻣﻜﺘﺒﺔ ﺍﻟﻜﻠﻴﺎﺕ ﺍﻷﺯﻫﺮﻳﺔ ،ﺍﻟﻘﺎﻫﺮﺓ١٤٠١ ،ﻫـ١٩٨١-ﻡ ﺹ.٤٠ (٣ﺃﻱ ﺃﻧﻪ ﻻ ﻳﻌﺘﺪ ﺑﻘﻮﻝ ﺍﻟﻨﺎﻇﺮ ﺇﻥ ﻫﺬﺍ ﻗﺒﺾ ﺣﻘﻪ ﺃﻭ ﻧﺼﻒ ﺣﻘﻪ ﺃﻭ ﱂ ﻳﻘﺒﺾ ﺇﻻ ﺑﺸﻬﺎﺩﺓ ﺍﻟﺸﻬﻮﺩ. (٤ﻣﻦ ﺍﻟﻨﻈﺎﺭ. (٥ﺃﻱ ﺑﻌﻤﻠﻪ. (٦ﳏﻤﺪ ﺑﻦ ﺃﲪﺪ ﺑﻦ ﻳﻮﺳﻒ ﺍﻟﺮﻫﻮﱐ :ﺣﺎﺷﻴﺔ ﺍﻟﺮﻫﻮﱐ ﻋﻠﻰ ﺷﺮﺡ ﺍﻟﺸﻴﺦ ﻋﺒﺪ ﺍﷲ ﺍﻟﺰﺭﻗﺎﱐ ،ﺍﳌﻄﺒﻌﺔ ﺍﻷﻣﲑﻳﺔ، ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ ،ﺍﻟﻘﺎﻫﺮﺓ ١٣٠١ﻫـ ﺝ ٧ﺹ.١٣٠ ٣٩ א א א א א א ] א א א א א א א א א [ א א א : א א א «).(١ א א א א א א א « א א א » א א »: . א »: א א א אא א א ... א א א «).(٢ א א ) ( ١٤٤١= ٨٤٥ » :א א א א א א א א א א א א א (١ﺍﻟﺮﻣﻠﻲ :ﺎﻳﺔ ﺍﶈﺘﺎﺝ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ،ﺝ ٥ﺹ.٣٩٧ (٢ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ. ٤٠ א א – א א א א א א א א – א – א א א )(١ א – א א א א – א א א – «).(٢ א א א א א א א א א א א א א א א א א א א א א א א א א א א א . (١ﺍﳌﺴﺠﺪ ﺑﻴﺖ ﺍﻟﺼﻼﺓ ﻭﻣﻮﺿﻊ ﺍﻟﺴﺠﻮﺩ ،ﻭﻳﻘﺎﻝ ﻟﻠﻤﺴﺠﺪ ﺍﻟﺬﻱ ﺗﺼﻠﻲ ﻓﻴﻪ ﺍﳉﻤﻌﺔ ﺍﳉﺎﻣﻊ ﻷﻧﻪ ﳚﻤﻊ ﺍﻟﻨـﺎﺱ ﻟﻮﻗﺖ ﻣﻌﻠﻮﻡ؛ ﺍﻟﻔﻴﻮﻣﻲ :ﺍﳌﺼﺒﺎﺡ ﺍﳌﻨﲑ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺹ.٢٦٦ (٢ﺃﲪﺪ ﺑﻦ ﻋﻠﻲ ﺍﳌﻘﺮﻳﺰﻱ :ﺍﳋﻄﻂ ﻭﺍﻵﺛﺎﺭ ﰲ ﻣﺼﺮ ﻭﺍﻟﻘﺎﻫﺮﺓ ﻭﺍﻟﻨﻴﻞ ﻭﻣﺎ ﻳﺘﻌﻠﻖ ﺎ ﻣﻦ ﺍﻷﺧﺒﺎﺭ ،ﻣﻜﺘﺒﺔ ﺍﻟﻜﻴﱵ ﺍﻟﻘﺎﻫﺮﺓ ١٣٢٥ﻫـ ،ﺝ ٢ﺹ.٢٩٥ ٤١ א א א א א א א א . א ﺛﺎﻧﻴ ًﺎ :ﻧﻤ ﻮذج ﻣﻘﺘ ﺮح ﻟﻠﻤﺤﺎﺳ ﺒﺔ ﻋﻠ ﻰ اﻟﻮﻗ ﻒ اﻟﺠﻤ ﺎﻋﻲ ﻓ ﻲ اﻟﻮﻗ ﺖ اﻟﺤﺎﺿﺮ: א א א א : : א א א – א א א א א אא – א – א – א א א א א א א . א : א א א א א . א א א : א اﻟﺤﺎﻟ ﺔ اﻷوﻟ ﻰ :ﻧﻤ ﻮذج ﻣﺤﺎﺳ ﺒﻲ ﻷﻣ ﻮال اﻟﻮﻗ ﻒ اﻟﺠﻤ ﺎﻋﻲ ﻓ ﻲ ﺣ ﺎل إﺳﻨﺎد إدارﺗﻬﺎ ﻷﺣﺪ أﺟﻬﺰة اﻟﺪوﻟﺔ: א א א א א – ٤٢ א א א א א א א א א א א א א א א א )(٢ א א א )(١ א א א ، . א א א א א – א א – ، א א א א א א א א א א א . א א א א א א א (١ﻟﻠﻔﻘﻬﺎﺀ ﰲ ﻣﻠﻜﻴﺔ ﺍﻟﻮﻗﻒ ﺛﻼﺛﺔ ﺁﺭﺍﺀ :ﺍﻷﻭﻝ :ﻟﻸﺣﻨﺎﻑ – ﺑﺎﺳﺘﺜﻨﺎﺀ ﺇﻣﺎﻣﻬﻢ – ﻭﺍﻟﻈﺎﻫﺮﻳﺔ ﻭﻏﺎﻟـﺐ ﻣـﺬﻫﺐ ﺍﻟﺸﺎﻓﻌﻴﺔ ﻭﺭﻭﺍﻳﺔ ﻷﲪﺪ ﺑﻦ ﺣﻨﺒﻞ ﺭﺿﻲ ﺍﷲ ﻋﻨﻬﻢ ﺃﲨﻌﲔ ،ﻭﺧﻼﺻﺘﻪ ﺃﻥ ﻣﻠﻜﻴﺔ ﺍﻟﻮﻗﻒ ﺧﺮﺟﺖ ﻋﻦ ﻣﻠـﻚ ﺍﻟﻮﺍﻗﻒ ﺇﱃ ﻣﻠﻜﻴﺔ ﺍﷲ ﺳﺒﺤﺎﻧﻪ ﻭﺗﻌﺎﱃ .ﺍﻟﺜﺎﱐ ﻭﻫﻮ ﺭﺃﻱ ﺑﻌﺾ ﺍﻟﺸﺎﻓﻌﻴﺔ ﻭﺍﻟﻈﺎﻫﺮ ﻣﻦ ﺭﺃﻱ ﺍﳊﻨﺎﺑﻠﺔ ﻭﻫـﻮ ﺃﻥ ﻣﻠﻜﻴﺔ ﺍﳌﻮﻗﻮﻑ ﺗﻜﻮﻥ ﻟﻠﻤﻮﻗﻮﻑ ﻋﻠﻴﻬﻢ .ﺍﻟﺜﺎﻟﺚ ﻭﻫﻮ ﺭﺃﻱ ﺍﳌﺎﻟﻜﻴﺔ ﻭﺃﺑﻮ ﺣﻨﻴﻔﺔ ﻭﺭﻭﺍﻳﺔ ﻋﻦ ﺍﻹﻣﺎﻡ ﺃﲪـﺪ ﺃﻥ ﻣﻠﻜﻴﺔ ﺍﻟﻮﻗﻒ ﺗﻈﻞ ﰲ ﻣﻠﻚ ﺍﻟﻮﺍﻗﻒ )ﺍﻧﻈﺮ :ﺍﺑﻦ ﻗﺪﺍﻣﺔ :ﺍﳌﻐﲎ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺝ ٥ﺹ٦٠١؛ ﻋﻠﻲ ﺑﻦ ﺃﲪﺪ ﺑﻦ ﺳﻌﻴﺪ ﺍﺑﻦ ﺣﺰﻡ ﺍﻟﻄﺎﻫﺮﻱ :ﺍﶈﻠﻰ ،ﺍﳌﻄﺒﻌﺔ ﺍﳌﻨﲑﻳﺔ ،ﺍﻟﻘﺎﻫﺮﺓ١٣٥١ ،ﻫـ ﺝ ٩ﺹ ،٧٨ﺍﻟﺮﻣﻠﻲ :ﺎﻳﺔ ﺍﶈﺘـﺎﺝ، ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺝ ٥ﺹ.(٣٨٥ (٢ﻳﻘﻮﻝ ﺟﻮﻥ ﻻﺭﺳﻦ :ﻭﺍﳌﺜﺎﻝ ﻋﻠﻰ ﻣﺎﻝ ﺍﻷﻣﺎﻧﺔ ﻏﲑ ﺍﻟﻘﺎﺑﻞ ﻟﻺﻧﻔﺎﻕ ﺍﻟﻮﻗﻒ Endowmentﺍﻟﺬﻱ ﻳﺸﺘﺮﻁ ﻓﻴﻪ ﺍﻟﻮﺍﻗﻒ ﲣﺼﻴﺺ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﺘﻮﻟﺪﺓ ﻣﻨﻪ ﻹﻧﻔﺎﻗﻬﺎ ﲟﻌﺮﻓﺔ ﺍﻟﻮﺣﺪﺓ ﺍﳊﻜﻮﻣﻴﺔ ﰲ ﻣﻨﺢ ﺟﻮﺍﺋﺰ ﻟﻠﻄﻼﺏ ﺍﳌﺘﻔﻮﻗﲔ، ﺃﻣﺎ ﺭﺃﺱ ﻣﺎﻝ ﺍﻟﻮﻗﻒ ﻓﻴﻜﻮﻥ ﻏﲑ ﻗﺎﺑﻞ ﻟﻺﻧﻔﺎﻕ؛ ﺟﻮﻥ ﻻﺭﺳﻦ ،ﺕ .ﻣﻮﺳﺶ :ﺍﶈﺎﺳﺒﺔ ﺍﳌﺘﻘﺪﻣﺔ ،ﺗﻌﺮﻳـﺐ ﺩ. ﻭﺻﻔﻰ ﻋﺒﺪ ﺍﻟﻔﺘﺎﺡ ﺃﺑﻮ ﺍﳌﻜﺎﺭﻡ ،ﺩﺍﺭ ﺍﳌﺮﻳﺦ ،ﺍﻟﺮﻳﺎﺽ ١٤١٨ﻫـ١٩٩٨ ،ﻡ ،ﺝ ٢ﺹ.٩٨٤ ٤٣ א א ؛ א : א א א : א א א א א א א א א א א א ، א א א א א א א א א א – אא ،− . א א א : א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א ).(١ (١ﺃﺳﺎﻟﻴﺐ ﺗﻘﺪﻳﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ ﰲ ﺍﳌﻮﺍﺯﻧﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ – ﺍﻧﻈﺮ /ﻣﺘﻮﱃ ﳏﻤﺪ ﺍﳉﻤﻞ ،ﳏﻤﺪ ﺍﻟﺴﻴﺪ ﺍﳉﺰﺍﺭ :ﺍﶈﺎﺳﺒﺔ ﺍﳊﻜﻮﻣﻴﺔ ،ﺩﺍﺭ ﺍﳌﻌﺎﺭﻑ ﺍﻟﻘﺎﻫﺮﺓ ١٩٦٦ﻡ ﺹ ٤٦ﻭﻣﺎ ﺑﻌﺪﻫﺎ ﻭﻟﻘﺪ ﻛﺎﻥ ﺍﻟﻔﻜﺮ ﺍﳌﺎﱄ ﺍﻹﺳـﻼﻣﻲ ﻳـﺴﺘﺨﺪﻡ ﻃﺮﻳﻘﺔ ﺍﳌﺘﻮﺳﻄﺎﺕ ﰲ ﺗﻘﺪﻳﺮ ﺍﻹﻳﺮﺍﺩ ،ﻳﻘﻮﻝ ﺍﳋﻮﺍﺭﺯﻣﻰ» :ﺍﻟ ﻌ ﺒﺮﺓ :ﺛﺒﺖ ﺍﻟﺼﺪﻗﺎﺕ ﻟﻜﻮﺭﺓ ﻛﻮﺭﺓ – ﻣﻘـﺪﺍﺭ ﻼ ﺍﺭﺗﻔﺎﻉ ﺍﻟﺴﻨﺔ ﺍﻟﱵ ﻫﻲ ﺍﻟﺰﻛﺎﺓ ﻟﻜﻞ ﻗﺮﻳﺔ – ﻭﻋﱪﺓ ﺳﺎﺋﺮ ﺍﻻﺭﺗﻔﺎﻋﺎﺕ -ﲨﻴﻊ ﺍﻹﻳﺮﺍﺩﺍﺕ – ﻫﻮ ﺃﻥ ﻳﻌﺘﱪ ﻣﺜ ﹰ ﻼ – ﻭﺍﻟﺴﻨﺔ ﺍﻟﱵ ﻫﻰ ﺃﻛﺜﺮ ﺭﻳﻌﹰﺎ ﻭﳚﻤﻌﺎﻥ ﻭﻳﺆﺧﺬ ﻧﺼﻔﻬﻤﺎ ﻓﺘﻠﻚ ﺍﻟﻌﱪﺓ ﺑﻌﺪ ﺃﻥ ﺗﻌﺘـﱪ ﺃﻗﻞ ﺭﻳﻌﹰﺎ – ﺃﻗﻞ ﺩﺧ ﹰ ﺍﻷﺳﻌﺎﺭ ﻭﺳﺎﺋﺮ ﺍﻟﻌﻮﺍﺭﺽ ﺍﻟﻮﺍﻗﻌﺔ«؛ ﺍﳋﻮﺍﺭﺯﻣﻲ :ﻣﻔﺎﺗﻴﺢ ﺍﻟﻌﻠﻮﻡ ،ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺹ.٣٧ ٤٤ א א א א א . ﻧﻤ ﺎذج ﻣﻘﺘﺮﺣ ﺔ ﻹﻋ ﺪاد اﻟﻨﻤ ﺎذج اﻟﺘ ﻰ ﺗ ﺴﺎﻋﺪ ﻓ ﻰ ﺗ ﺼﻮﻳﺮ ﻣﻴﺰاﻧﻴ ﺔ اﻟﻮﻗﻒ: א א א א א א א א א ، א א א א א א : − א א ):(١ א אא א א א א אא א א א א א אא ﻭﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻨﻔﻘﺎﺕ ﻭﺍﺣﺘﻴﺎﺟﺎﺕ ﺍﳌﺴﻠﻢ ﻣﻦ ﺍﻟﻄﻌﺎﻡ ﰲ ﺍﻟﻴﻮﻡ ﺃﺟﺮﻯ ﺍﻟﻔﺎﺭﻭﻕ ﻋﻤﺮ ﺑﻦ ﺍﳋﻄﺎﺏ ﻓﻴﻤـﺎ ﺭﻭﺍﻩ ﺃﺑﻮ ﻋﺒﻴﺪ ﺍﻟﻘﺎﺳﻢ ﺑﻦ ﺳﻼﻡ» :ﺃﻥ ﻋﻤﺮ ﺑﻦ ﺍﳋﻄﺎﺏ ﺃﻣﺮ ﲜﺮﻳﺐ ﻣﻦ ﻃﻌﺎﻡ ﻳﻜﻮﻥ ﺳﺒﻌﺔ ﺃﻗﻔﺰﻩ )ﺍﻟﻘﻔﻴﺰ ﻣﻦ ﺍﳌﻜﺎﻳﻴﻞ ﺍﻟﱵ ﺍﺧﺘﻠﻒ ﰲ ﺗﻘﺪﻳﺮﻫﺎ ،ﻓﻌﻨﺪ ﺍﳌﺎﻟﻜﻴﺔ ٤٨ﺻﺎﻋﹰﺎ ﺗﻌﺎﺩﻝ ٩٧,٩٢ﻛﺠﻢ ﻭﻋﻨـﺪ ﺍﻟـﺸﺎﻓﻌﻴﺔ ١٢ ﺻﺎﻋﹰﺎ ﺗﻌﺎﺩﻝ ٢٤,٤٨ﻛﺠﻢ ﺗﻘﺮﻳﺒﺎﹰ؛ ﻋﻠﻰ ﲨﻌﺔ :ﺍﳌﻜﺎﻳﻴﻞ ﻭﺍﳌـﻮﺍﺯﻳﲔ ﺍﻟـﺸﺮﻋﻴﺔ ،ﺩﺍﺭ ﺍﻟﺮﺳـﺎﻟﺔ ،ﺍﻟﻘـﺎﻫﺮﺓ ﻼ ﻓﺄﻛﻠﻮﺍ ﻣﻨﻪ ﻏﺬﺍﺀﻫﻢ ﺣﱴ ١٤٢٤ﻫـ ٢٠٠٢ -ﻡ ﺹ (٢٧ﻓﻌﺠﻦ ﰒ ﺧﺒﺰ ﰒ ﺛﺮﺩ ﺑﺰﻳﺖ ﰒ ﺩﻋﺎ ﺛﻼﺛﲔ ﺭﺟ ﹰ ﺃﺻﺪﺭﻫﻢ – ﺣﱴ ﺷﺒﻌﻮﺍ – ﰒ ﻓﻌﻞ ﺑﺎﻟﻌﺸﻰ ﻣﺜﻞ ﺫﻟﻚ ﻓﻘﺎﻝ ﻳﻜﻔﻰ ﺍﻟﺮﺟﻞ ﺟﺮﻳﺒﺎﻥ ﰲ ﻛﻞ ﺷﻬﺮ ،ﻓﻜﺎﻥ ﻳﺮﺯﻕ ﺍﻟﻨﺎﺱ ﺍﻟﺮﺟﻞ ﻭﺍﳌﺮﺃﺓ ﻭﺍﳌﻤﻠﻮﻙ ﺟﺮﻳﺒﲔ ﻛﻞ ﺷﻬﺮ«؛ ﺃﺑﻮ ﻋﺒﻴﺪ ﺍﻟﻘﺎﺳﻢ ﺑﻦ ﺳﻼﻡ :ﺍﻷﻣﻮﺍﻝ ،ﻣﻜﺘﺒـﺔ ﺍﻟﻜﻠﻴـﺎﺕ ﺍﻷﺯﻫﺮﻳﺔ ،ﺍﻟﻘﺎﻫﺮﺓ ١٤٠١ﻫـ١٩٨١-ﻡ ﺹ.٢٣١ ٤٥ א א א א א א א א א אא − א א א א א ):(٢ אא א א אא א א א . א א א א . א א א א א א אא − א −א א א א . א −א א ):(٣ אא א א א א א א א א − א א א א א א א א אא א א ) ٤٦ א . ( ):(٤ א א אא א א א א א א א א אא א . א א א א א א . − א א א ) א א א א א א א א א א א א א א ( א א א ):(٥ א א א א א א א א א א א א –א א א . ) ١٤ / / א א א א א א . – :(٦ א א א − א ٤٧ א א א ، א א א א א א א א א א ، א א א א א א א א א א . א . اﻟﺤﺎﻟ ﺔ اﻟﺜﺎﻧﻴ ﺔ :ﻧﻤ ﻮذج ﻣﺤﺎﺳ ﺒﻲ ﻷﻣ ﻮال اﻟﻮﻗ ﻒ اﻟﺠﻤ ﺎﻋﻲ ﻓ ﻲ ﺣﺎﻟ ﺔ إﺳﻨﺎد إدارﺗﻬﺎ ﻟﻤﻦ ﻳﺨﺘﺎرﻩ اﻟﻮاﻗﻔﻮن: א א א א א א א א א א א א א א א א א א א א . أو ًﻻ :إﻧﺸﺎء اﻟﻮﻗﻒ اﻟﺠﻤﺎﻋﻲ وإﺛﺒﺎت ذﻟﻚ ﻓﻲ اﻟﺪﻓﺎﺗﺮ: א א א א – א א א א א א א ٤٨ א אא – א א א א ١٠٠ א א א א א א א א א א א א א א א א א . א א א א א א א א א א א א א א – – א ) א ....א ( א ٣٠ : א −٤٠ ، ٣٠ ، א א א ٣٠٠٠٠٠٠ א : /א ٣٠٠٠٠٠٠ / א ٤٩ א א א א / ٣٠٠٠٠٠٠ ٣٠٠٠٠٠٠ ٣٠٠٠٠٠٠ א / ٣٠٠٠٠٠٠ ٣٠٠٠٠٠٠ ٤٠٠٠٠٠٠ /א ٤٠٠٠٠٠٠ /א ٣٠٠٠٠٠٠ / א א א א א א א א / א ٤٠٠٠٠٠٠ ٤٠٠٠٠٠٠ א א / /א א א א / א א א א /א א א א א א א א א ﺛﺎﻧﻴ ًﺎ :اﻟﻤﺠﻤﻮﻋﺔ اﻟﻤﺴﺘﻨﺪﻳﺔ: א א א א א א א א א א ٥٠ א א א א א א א א א א א א א א א א א א א א ؛ א א א א : : א א א :א א ، א א א א א א א ، א : א ،א א א א א א ،א א /א ،א א ،א א א ، . ،א : א – א א א א א א א א ، א . א א א א א . א א / א א + א א א א ؛ א א א א ٥١ א א א א א א / – א א א א א א א א א א א א א ) א א א א + א ، (א –א א א א א א א א א . א ، /א ....א / א א . − א / א א א א א א /א א א א א א א א א א א א א א א א א א ) ﺛﺎﻟﺜ ًﺎ :اﻟﺪﻟﻴﻞ اﻟﻤﺤﺎﺳﺒﻲ: א א א . א א א א א ٥٢ א .(١−٣ : - א - א - א - א א א א א א א א א، א . א راﺑﻌ ًﺎ :اﻟﺪﻓﺎﺗﺮ واﻟﺴﺠﻼت: א א א א א א א א א א א א א א א א א א א א א א א א א ٥٣ א א א א א א א א א א א א א א א אא א א . א א א א א א א א אא א א א א א א א ) א א א ٢−٣א א (. א ﺧﺎﻣﺴ ًﺎ :إﺟﺮاءات وﺿﻊ ﻣﻮازﻧﺔ ﺗﻘﺪﻳﺮﻳﺔ ﻟﻤﻨﺸﺄة وﻗﻔﻴﺔ: א א א א –א א )א ٣−٣ א א א א א א א א א א (. ) (٣−٣א א א א א א א א ، א א −١ א א א א א א א א א א : א . א א א א א א א −٢א א . א א א א ٥٤ א א א א א א א א −٣ א א א א א א א . א :א א . −٤ א א א :א א א ، א אא א א א −٥א א א א א ، א א א . ، :א א א א א א א א א א א א א :א א א א א א א א א א א א א א . −٦ א א א א א . −٧ א −٨ א : א א א א א א א א א א : א א א ٥٥ א א א א א . א א א א א א א א א −٩א א א א −١٠א :א א א א א א א א א א א א א א . א א א א א . א א א א ).(١ /א א א (١ﰎ ﺍﺳﺘﺨﻼﺹ ﻣﺎ ﻭﺭﺩ ﺑﺎﻹﻃﺎﺭ ﺍﶈﺎﺳﱯ ﺍﳌﻘﺘﺮﺡ ﻟﻠﻤﺤﺎﺳﺒﺔ ﻋﻠﻰ ﺍﻟﻮﻗﻒ ﺍﳉﻤﺎﻋﻲ ﻣﻦ: ﳏﻤﻮﺩ ﺍﳌﺮﺳﻰ ﻻﺷﲔ :ﺃﺻﻮﻝ ﺍﶈﺎﺳﺒﺔ ﺍﳌﺎﻟﻴﺔ ) ،(١ﺩﺍﺭ ﺍﻟﺮﺳﺎﻟﺔ ﺑﺎﻟﻘﺎﻫﺮﺓ ١٤٢٦ﻫـ٢٠٠٦/ﻡ. ﳏﻤﻮﺩ ﺍﳌﺮﺳﻰ ﻻﺷﲔ :ﺃﺻﻮﻝ ﺍﶈﺎﺳﺒﺔ ﺍﳌﺎﻟﻴﺔ ) ،(٢ﺩﺍﺭ ﺍﻟﺮﺳﺎﻟﺔ ﺍﻟﻘﺎﻫﺮﺓ ١٤٢٤ﻫـ٢٠٠٤/ﻡ. ﳏﻤﻮﺩ ﺍﳌﺮﺳﻰ ﻻﺷﲔ :ﺍﻟﺘﻨﻈﻴﻢ ﺍﶈﺎﺳﱯ ﻟﻸﻣﻮﺍﻝ ﺍﻟﻌﺎﻣﺔ ﰲ ﺍﻟﺪﻭﻝ ﺍﻹﺳﻼﻣﻴﺔ ،ﺩﺍﺭ ﺍﻟﺒﻴـﺎﻥ ﺍﻟﻠﺒﻨـﺎﱏ ،ﺑـﲑﻭﺕ،١٩٧٧ﻡ. ﳏﻤﻮﺩ ﺍﳌﺮﺳﻰ ﻻﺷﲔ :ﺍﻟﻔﺎﺭﻭﻕ ﻋﻤﺮ ﻭﺍﳋﺮﺍﺝ ،ﺍﻟﻔﺘﺢ ﻟﻺﻋﻼﻡ ﺍﻟﻌﺮﰊ ،ﺍﻟﻘﺎﻫﺮﺓ ١٤١١ﻫـ١٩٩٠/ﻡ. ﺃﺷﺮﻑ ﳛﻲ ﳏﻤﺪ ﺍﳍﺎﺩﻯ :ﺍﻟﻨﻈﻢ ﺍﶈﺎﺳﺒﻴﺔ ،ﺍﻟﺰﻋﻴﻢ ﻟﻠﻨﺸﺮ ،ﺍﻟﻘﺎﻫﺮﺓ ٢٠٠٥ﻡ. ﺟﻮﻥ ﻻﺭﺳﻦ ،ﺕ .ﻣﻮﺳﺶ :ﺍﶈﺎﺳﺒﺔ ﺍﳌﺘﻘﺪﻣﺔ ،ﺗﻌﺮﻳﺐ ﺩ .ﻭﺻﻔﻲ ﺃﺑﻮ ﺍﳌﻜﺎﺭﻡ ،ﺩ .ﻛﻤﺎﻝ ﺍﻟﺪﻳﻦ ﺳـﻌﻴﺪ ،ﺩﺍﺭﺍﳌﺮﻳﺦ ،ﺍﻟﺮﻳﺎﺽ ١٤١٨ﻫـ١٩٩٨/ﻡ ﺍﳉﺰﺀ ﺍﻟﺜﺎﱐ. ﻣﻴﺸﻴﻞ ﺃﺭﻣﺴﺘﺮﻭﻧﺞ :ﺍﳌﺮﺟﻊ ﺍﻟﻜﺎﻣﻞ ﰲ ﺗﻘﻨﻴﺎﺕ ﺍﻹﺩﺍﺭﺓ ،ﻣﻜﺘﺒﺔ ﺟﺮﻳﺮ ،ﺍﻟﺮﻳﺎﺽ ٢٠٠٤ﻡ ،ﺹ ٤٧٩ﻭﻣﺎ ﺑﻌﺪﻫﺎ. -ﺳﻴﺪ ﺍﳍﻮﺍﺭﻯ :ﺍﻹﺩﺍﺭﺓ ﺍﻷﺻﻮﻝ ﻭﺍﻷﺳﺲ ﺍﻟﻌﻠﻤﻴﺔ ﻟﻠﻘﺮﻥ ،٢١ﻣﻜﺘﺒﺔ ﻋﲔ ﴰﺲ ،ﺍﻟﻘﺎﻫﺮﺓ ٢٠٠٢ﻡ. ٥٦ א א א א א :א א −א א −א −א −א − א :א א −א − −א −א −א − א :א א −א − א − − א א א )(١ א א : א א א א א א א א א א א א א א א ٥٧ א א א א א א א :א −א −א א −א א −א −א −א א − א − − א : א א א :א −א −א −א −א − − − )(٢ א א א ٥٨ א א א א א : : א − − − − א א א א א א א א − − − − − א א :א א −א א א א −א −א א − −א − − − א ٥٩ )(٣ א א א א : : א א א − − − − א א א א א − − א א א א א : − − − א א א /א א א א א א א א א א א א א –א א א א א ٦٠ )(٤ א א א )(٥ ) א א : : − − − − − − א א א א א א א א א א א − − − א א א א א א א א א א א /א א א א א א א א ٦١ א ( )(٦ ........... א א א א א ×××× ×××× ×××× א א ×××× ×××× א ×××× א א א א ×××× ×××× א ×××× ×××× א א א א א א א א א ) .. א ) א ( .. ( א א א א א א א א א ×××× ×××× א א ×××× א א א א ×××× ×××× ×××× ×××× ×××× ×××× ×××× ×××× א ×××× ×××× ×××× א / ١٤ / א ×××× ٦٢ ×××× ×××× ×××× א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א )(١−٣ ٦٣ א ﺘﺴﺠل ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻤﺨﺼﺹ ﻟﻬﺎ ﻴﻭﻤﻴﺎﺕ ﻤﺴﺎﻋﺩﺓ ﺃﻭ ﹰﻻ ﺒﺄﻭل א א א א א א א א א א ﺘﺴﺠل ﺍﻟﻌﻤﻠﻴﺎﺕ ﻏﻴﺭ ﺍﻟﻤﺘﻜﺭﺭﺓ ﺍﻟﺘﻲ ﻟﻴﺱ ﻟﻬﺎ ﻴﻭﻤﻴﺔ ﻤﺴﺎﻋﺩﺓ א א א א א א )א א ( א א א א א א א א א א א א א א א )(٢−٣ ٦٤ א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א )(٣−٣ ٦٥ א א א א א א ٢ ......................................................................... א ٥ .................................................. א א ١٠ ................................... א א א : א ١٠ .............................................. א :א ١٣ ....................................... א א א − א ١٥ .................................... א א :א ٢٠ ....... א א א א א א א : א ٢٠ ................................ א א א א :א ٢٣ ......... א א א א א : ٢٦ ..................................................................... −١א א א ٢٩ ............................................................... −٢ ٣١ ................................................................... −٣א ٣٤ ........................... א א א א א ٣٤ ............................... א א א א : ٣٨ ................................... א א א : א ٣٨ ................... א א א :א ٤٢ ............................. א א א : א א א א א : א א ٤٢ .................................................................................. ٤٥ ..................... א א א א א א א א א א : א א א ٤٨ ................................................................................ ٤٨ ..................................... א א א : ٥٠ .............................................................. א :א ٥٢ ................................................................. א :א ٥٣ ............................................................... א א :א א ٥٤ ..................................... א :אא ٦٦ א ) (١−٢א א א ) (٢−٢א א א א ) (٣−٢א ) ( ٢א ) ( ٤א א א ) ( ٥א א א א ٥٧ א א ٥٨ ٥٩ א א ٦٠ ) / א )(٢−٣ ٢١ א א א ٣٧ א א ) ( ٦א א א א א א ) ( ٣א ٣٤ ٣٦ א ) ( ١א )(٣−٣ א א )(١−٣ א א / א א א ( ١٤ א א ٦١ ٦٢ א א א ٦٣ ٦٤ א א ٦٧ ٦٥
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