ﻧﻈﺎﻡ ﺍﻟﻮﻗﻒ ﺍﻹﺳﻼﻣﻲ ﻭﺍﻟﻨﻈﻢ ﺍﳌﺸﺎﺑﻬﺔ ﰲ ﺍﻟﻌﺎﱂ ﺍﻟﻐﺮﺑﻲ »«Endowment – Foundation – Trust ﺩﺭﺍﺳﺔ ﻣﻘﺎﺭﻧﺔ ﺒﺤﺙ ﻤﻘﺩﻡ ﺇﻟﻰ ﺍﻟﻤﺅﺘﻤﺭ ﺍﻟﺜﺎﻨﻲ ﻟﻸﻭﻗﺎﻑ »ﺍﻟﺼﻴﻎ ﺍﻟﺘﻨﻤﻭﻴﺔ ﻭﺍﻟﺭﺅﻯ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ« ﺠﺎﻤﻌﺔ ﺃﻡ ﺍﻟﻘﺭﻯ – ﻤﻜﺔ ﺍﻟﻤﻜﺭﻤﺔ ﺇﻋــﺩﺍﺩ ﺃ.ﺩ .ﳏﻤﺪ ﻋﺒﺪ ﺍﳊﻠﻴﻢ ﻋﻤﺮ ﺃﺴﺘﺎﺫ ﺍﻟﻤﺤﺎﺴﺒﺔ – ﻜﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻤﺩﻴﺭ ﻤﺭﻜﺯ ﺼﺎﻟﺢ ﻋﺒﺩ ﺍﷲ ﻜﺎﻤل ﻟﻼﻗﺘﺼﺎﺩ ﺍﻹﺴﻼﻤﻲ ﺒﺠﺎﻤﻌﺔ ﺍﻷﺯﻫﺭ ﺒﺴﻡ ﺍﷲ ﺍﻟﺭﺤﻤﻥ ﺍﻟﺭﺤﻴﻡ ﻧﻈﺎﻡ ﺍﻟﻮﻗﻒ ﺍﻹﺳﻼﻣﻲ ﻭﺍﻟﻨﻈﻢ ﺍﳌﺸﺎﺑﻬﺔ ﰲ ﺍﻟﻌﺎﱂ ﺍﻟﻐﺮﺑﻲ »«Endowment – Foundation – Trust ﺩﺭﺍﺳﺔ ﻣﻘﺎﺭﻧﺔ ﺇﻋــﺩﺍﺩ ﺃ.ﺩ .ﳏﻤﺪ ﻋﺒﺪ ﺍﳊﻠﻴﻢ ﻋﻤﺮ ﺃﺴﺘﺎﺫ ﺍﻟﻤﺤﺎﺴﺒﺔ – ﻜﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻤﺩﻴﺭ ﻤﺭﻜﺯ ﺼﺎﻟﺢ ﻋﺒﺩ ﺍﷲ ﻜﺎﻤل ﻟﻼﻗﺘﺼﺎﺩ ﺍﻹﺴﻼﻤﻲ ﺒﺠﺎﻤﻌﺔ ﺍﻷﺯﻫﺭ ﺗﻘﺪﻳـــــــﻢ א א א א א . أوﻻ :ﺗﻤﻬﻴﺪ: –א א א א א א א א א ﴿ א א א − א א א ﴾ )(١ א א ، א . א א ، א א א ، ) (١ﺍﻵﻳﺔ ٩٠ﻣﻦ ﺳﻮﺭﺓ ﺍﻟﻨﺤﻞ. 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 א ، ، א א א א א א א א א א א א ،א א אא . א ﺛﺎﻧﻴﺎ :ﻣﻮﺿﻮع اﻟﺒﺤﺚ وﻗﻀﻴﺘﻪ - - א - א א א א 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 «).(١ א א אא א א . ﻟﺬﻟـــــــــﻚ א א א א א א א א א א א . א א א א . – א א : « ) (١ﺭﻭﺍﻩ ﺍﻟﺘﺮﻣﺬﻯ -ﺣﺪﻳﺚ ﺭﻗﻢ ٢٦٨٥ﺍﳌﻮﺳﻮﻋﺔ ﺍﳌﺨﺘﺼﺮﺓ ﻟﻸﺣﺎﺩﻳﺚ ﺍﻟﻨﺒﻮﻳﺔ -ﻧﺸﺮ ﻣﺮﻛﺰ ﺻﺎﱀ ﻛﺎﻣﻞ ﻟﻼﻗﺘﺼﺎﺩ ﺍﻹﺳﻼﻣﻰ -ﺟﺎﻣﻌﺔ ﺍﻷﺯﻫﺮ ٢ ﺛﺎﻟﺜﺎ :أهﺪاف 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 راﺑﻌﺎ :ﺗﻨﻈﻴﻢ ﺧﻄﺔ اﻟﺒﺤﺚ 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 . . : ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ ﺍﻟﺘﻌﺮﻳﻒ ﺑﺎﻟﻮﻗﻒ ﻭﺍﻟﻨﻈﻢ ﺍﻟﻐﺮﺑﻴﺔ ﺍﳌﺸﺎﺑﻬﺔ ﺘﺤﺭﻴﺭ ﺍﻟﻤﺼﻁﻠﺤﺎﺕ ﻭﺍﻟﻤﻔﺎﻫﻴﻡ – ﺍﻟﻨﺸﺄﺓ ﻭﺍﻟﺩﻭﺍﻓﻊ – ﺍﻷﻏﺭﺍﺽ أو ًﻻ :ﺗﺤﺮﻳﺮ اﻟﻤﺼﻄﻠﺤﺎت واﻟﻤﻔﺎهﻴﻢ: א –א )،(١ א א :א א : א א א א −א −١ א : א א א ، א א א א א . : א Endowment :א א ):(٢ א א : / / א א א )(٣ : ) (٤ −٢ א :Trust א א א א : – א – א א – − ) . (٥ ) (١ﺍﳌﻐﲎ ﻻﺑﻦ ﻗﺪﺍﻣﺔ – ﻧﺸﺮ ﻣﻜﺘﺒﺔ ﺍﻟﻜﻠﻴﺎﺕ ﺍﻷﺯﻫﺮﻳﺔ – .٥٩٧/٥ ) (٢ﻗﺎﻣﻮﺱ ﺇﻟﻴﺎﺱ ﺍﻟﻌﺼﺮﻱ ،ﻧﺸﺮ ﺷﺮﻛﺔ ﺩﺍﺭ ﺇﻟﻴﺎﺱ ﺍﻟﻌﺼﺮﻳﺔ – ﺍﻟﻘﺎﻫﺮﺓ – ﻣﺎﺩﺓ )ﻭﻗﻒ( ،ﺹ.٨١٠ ) (٣ﻣﻮﻗﻊ www.answers.com :ﲝﺚ ﺑﻜﻠﻤﺔ endowment definition )(٤ﻣﻮﻗﻊ www.hcf.on.ca:ﲝﺚ ﺑﻜﻠﻤﺔ endowment questions ) (٥ﻗﺎﻣﻮﺱ ﻣﺼﻄﻠﺤﺎﺕ ﺍﳌﺼﺎﺭﻑ ﻭﺍﳌﺎﻝ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ-ﲢﺴﲔ ﻓﺎﺭﻭﻕ ﺍﻟﺘﺎﺟﻰ-ﻧﺸﺮ ﺍﻷﻛﺎﺩﳝﻴﺔ ﺍﻟﻌﺮﺑﻴﺔ ﻟﻠﻌﻠﻮﻡ ﺍﳌﺎﻟﻴـﺔ ﻭﺍﳌﺼﺮﻓﻴﺔ١٩٩٧-ﻡ ﺹ٦٢٣ ٤ − א א א א א א ).(١ א :א )א א −א א א א ، א א :Foundation : א א א א . א )א )) (٤ א א ( (. א : ، א )،(٥ א א א (. ) :(Charity trustא א א א א א א −٣ )א ؛א א א ().(٢ א ):(٣ א ) א א א −א א א ، ( אא א : א א : ) (١ﺩ .ﺣﺴﲎ ﺍﳌﺼﺮﻯ :ﻓﻜﺮﺓ ﺍﻟﺘﺮﺳﺖ ﻭﻋﻘﺪ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﳌﺸﺘﺮﻙ ﰲ ﺍﻟﻘﻴﻢ ﺍﳌﻨﻘﻮﻟﺔ – ﻧـﺸﺮ ﺍﳌﺆﻟـﻒ – ﻁ ١ﺳـﻨﺔ ١٩٨٥ﻡ ﺻـ.٤٢-٣٩ ) (٢ﻣﻮﻗﻊ www.askoxford.com :ﻋﻠﻰ ﺍﻹﻧﺘﺮﻧﺖ -ﲝﺚ ﺑﻜﻠﻤﺔ.ask Oxford: Trust : ) (٣ﺩ.ﺣﺴﲏ ﺍﳌﺼﺮﻱ – ﺍﳌﺮﺟﻊ ﺍﻟﺴﺎﺑﻖ ﺹ. ٤٧-٤٤ ) (٤ﻣﻮﻗﻊ www.answers.com :ﻋﻠﻰ ﺍﻹﻧﺘﺮﻧﺖ -ﲝﺚ ﺑﻜﻠﻤﺔCharity trust : ) (٥ﺍﳌﻮﻗﻊ ﺍﻟﺴﺎﺑﻖ ﲝﺚ ﺑﻜﻠﻤﺔ .Foundation ٥ א א : א :א א א א א א א : א א א ،א א א א : א − − א א א Endowment א . )א א א ( . − א א Trust 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 Foundation ) א א א ) (١ﻣﻮﻗﻊ www.investorword.com :ﲝﺚ ﺑﻜﻠﻤﺔ .foundation ) (٢ﻣﻮﻗﻊ www.answers.com :ﻋﻠﻰ ﺍﻹﻧﺘﺮﻧﺖ – ﲝﺚ ﺑﻜﻠﻤﺔdefinition Foundation : ) (٣ﺩ .ﺣﺴﲏ ﺍﳌﺼﺮﻱ – ﻓﻜﺮﺓ ﺍﻟﺘﺮﺳﺖ – ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺹ.٤٢٩-٤٢٨ ٦ ، »א א א א א א א א א א א ، א א . ، «Charity trust א א א ).(٢ א א א א ).(١ ، − א א :א א :א א א א א −א ، א : א א . א א : −א : : א א World Trust Foundation : .Children's Trust Foundation : * Endowment trustא א א א א א א א * Trust Foundation א א .American Endowment Foundation א א אא *Endowment Foundation א א א א א . א א . ﺛﺎﻧﻴ ًﺎ :اﻟﻤﻘﺎرﻧ ﺔ ﺑ ﻴﻦ ﻧ ﺸﺄة اﻟﻮﻗ ﻒ اﻹﺳ ﻼﻣﻲ وﻧ ﺸﺄة اﻟ ﻨﻈﻢ اﻟﻐﺮﺑﻴ ﺔ اﻟﻤﺸﺎﺑﻬﺔ: א א א א א א א א ، א א א א א א : أ ـ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻮﻗﻒ اﻹﺳﻼﻣﻲ: ٧ א ،א א א א א א א א ﴿: א אא א א א » :א א «).(٢ א א ، א ) א א א ( א א «).(٣ א ، א ) ،(٤א 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 . ب ـ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻨﻈﻢ اﻟﻐﺮﺑﻴﺔ اﻟﻤﺘﺸﺎﺑﻬﺔ ﻟﻠﻮﻗﻒ: ١ـ اﻟﺘﺮﺳﺖ )(Trust א א א א א א א א א א א א א א א א א א א ، א א א ١٥٣٦ א א א א א א ) (١ﺳﻮﺭﺓ ﺁﻝ ﻋﻤﺮﺍﻥ ،ﻣﻦ ﺍﻵﻳﺔ ﺭﻗﻢ .٩٢ ) (٢ﺭﻭﺍﻩ ﺍﳉﻤﺎﻋﺔ ﺇﻻ ﺍﻟﺒﺨﺎﺭﻱ ،ﻧﻴﻞ ﺍﻷﻭﻃﺎﺭ ﻟﻠﺸﻮﻛﺎﱐ ـ ﻣﻜﺘﺒﺔ ﺍﳊﻠﱯ.٣٤/٦ : ) (٣ﺍﻹﺳﻌﺎﻑ ﰲ ﺃﺣﻜﺎﻡ ﺍﻷﻭﻗﺎﻑ ﻟﱪﻫﺎﻥ ﺍﻟﺪﻳﻦ ﺍﻟﻄﺮﺍﺑﻠﺴﻲ ـ ﻃﺒﻌﺔ ﺩﺍﺭ ﺍﻟﺮﺍﺋﺪ ﺍﻟﻌﺮﰊ ﺹ.١٠٢٩ ) (٤ﺃﺣﻜﺎﻡ ﺍﻷﻭﻗﺎﻑ ﻟﻠﺤﺼﺎﻑ ـ ﺩﺍﺭ ﺍﻟﻜﺘﺐ ﺍﻟﻌﻠﻤﻴﺔ ﺑﲑﻭﺕ ـ ١٩٩٩ﺹ.١٧٨ ٨ א א א אא א א א ، א א : א א א א א א ، א א א א א ).(١ א א א ٢ א א א א א א ، ١٨٨٠ א א א א א א א א א א אא א א א ،١٨٤٦ ١٨٩٦ ، ١٩٠٢ ،١٨٦٧ ١٩٣٠ ،١٩٣٧ )(٢ א ١٧٣٦ ١٧٩١ א א א ١٦٠١ א א )(Foundation and Endowment א א א א א ،١٩٣٦ א ١٩٧٠ ،١٩٣٦ ،١٩٤٦ א א א، ٢٠٠٠א א א א א אא اﻷﻣﺮ اﻷول: א א א א א א : א ، א א ٢٩ א א א א ٢٠٠٦ . א א א א א א א א א א ، א א ) (١ﺩ .ﺣﺴﲏ ﺍﳌﺼﺮﻱ ـ ﻓﻜﺮﺓ ﺍﻟﺘﺮﺳﺖ ـ ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺹ ٢٩ـ .٣٧ ) (٢ﻣﻮﻗﻊ www.pnn.org :ﲝﺚ ﺑﻜﻠﻤﺔ Endowment UK ﻣﻮﻗﻊ www.answers.com :ﻋﻠﻰ ﺍﻻﻧﺘﺮﻧﺖ ﲝﺚ ﺑﻜﻠﻤﺔ definition of endowment ﻣﻮﻗﻊ www.amb-usa.fr :ﲝﺚ ﺑﻜﻠﻤﺔ Endowment History in usa ﺩ .ﲨﺎﻝ ﺑﺮﺯﳒﻰ »ﺍﻟﻮﻗﻒ ﺍﻹﺳﻼﻣﻰ ﻭﺃﺛﺮﻩ ﰱ ﺗﻨﻤﻴﺔ ﺍﺘﻤﻊ – ﳕﺎﺫﺝ ﻣﻌﺎﺻﺮﺓ ﻟﺘﻄﺒﻴﻘﺎﺗﻪ ﰱ ﺃﻣﺮﻳﻜﺎ ﺍﻟﺸﻤﺎﻟﻴﺔ« ﲝﺚﻣﻨﺸﻮﺭ ﲟﺠﻠﺪ ﻧﺪﻭﺓ »ﳓﻮ ﺩﻭﺭ ﺗﻨﻤﻮﻯ ﻟﻠﻮﻗﻒ« -ﻭﺯﺍﺭﺓ ﺍﻷﻭﻗﺎﻑ ﺍﻟﻜﻮﻳﺘﻴﺔ١٩٩٣ -ﻡ -ﺻـ.١٤٣-١٤١ ٩ א א א א א א א א א א א א א א ، א א ، א א א א א א א א א א א א . اﻷﻣﺮ اﻟﺜﺎﻧﻰ :א א א א א א א א א א א א . اﻷﻣﺮ اﻟﺜﺎﻟﺚ: א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א א ، א . א א א א ، א א א א א . ١٠ א א א א א א א א א א א א ؟ א א ﺛﺎﻟﺜ ﺎ :اﻟﻤﻘﺎرﻧ ﺔ ﺑ ﻴﻦ أﻏ ﺮاض وأوﺟ ﻪ اﻟ ﺼﺮف ﻓ ﻰ اﻟﻮﻗ ﻒ اﻹﺳ ﻼﻣﻰ واﻟﻨﻈﻢ اﻟﻐﺮﺑﻴﺔ اﻟﻤﺸﺎﺑﻬﺔ 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 א אא א א א א ).(٣ א א א א א « Charity א א א ).(٢ א ، א א א א א א א א א א א א א א א א ) (١ﲢﻔﺔ ﺍﶈﺘﺎﺝ ﺑﺸﺮﺡ ﺍﳌﻨﻬﺎﺝ ﻻﺑﻦ ﺣﺠﺮ ﺍﳍﻴﺜﻤﻰ -ﻣﻄﺒﻌﺔ ﺩﺍﺭ ﺻﺎﺩﺭ ﺑﺒﲑﻭﺕ.٢/٣ - ) (٢ﺍﻟﺘﻔﺴﲑ ﺍﻟﻜﺒﲑ ﻟﻠﻔﺨﺮ ﺍﻟﺮﺍﺯﻯ -ﺩﺍﺭ ﺍﻟﻜﺘﺐ ﺍﻟﻌﻠﻤﻴﺔ ﺑﺒﲑﻭﺕ١٤٢١ -ﻫـ٢٠٠٠-ﻡ.٣٢/٥ - ) (٣ﻣﻮﻗﻊ www.gogle.com :ﲝﺚ ﺑﻜﻠﻤﺔ guide ngoﻣﻦ ﻣﻮﻗﻊwww.docs-lib.duke : ١١ . א א א א −א א − א א − א − א א א א − א א א א − −א − א −א −א א −א א א − − א − − א א א − א א א א − א א א −א א א − א − − א − − א − − א −א − א − − א − − − א א א ١٢ א א א א א א א − א א א א א א − א א א א א א − − ( א א א − א )א א א − א א א א א א −א א −א א א א −א א א א א −א א א −− א א א − א − א א א א א א − א − א −א א א א א − א א − א א −א א א − א א . א − א א −א −א א א − − א א − א א − − א − א א − א − א א א −א א −א א − א א − א א −א א −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 א א א א א א א − −א − . א − א א א − א − −א א א − − א א א א ١٣ : א א א א א . ( א א א א א א א - . א −٢ : א . – א א א . א ، א .٣٠٥−٢٢٥ א - א א א ١٩٩٤ א א א א ١٩٩٣ – ١٧١−١٥٥ א א א - - א −א א א א : א www.charitynavigator.com alphabetical www.google.com – א all charities א www.wikipedia.org : American institute charity American Charity وﺑﺎﻟﻨﻈﺮ ﻓﻰ هﺬﻩ اﻟﻘﺎﺋﻤﺔ ﻳﺘﻀﺢ ﻣﺎ ﻳﻠﻰ: 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 א . א א −א א א א א א א א א א . א א א ) (١ﻣﻦ ﺃﻣﺜﻠﺔ ﻫﺬﻩ ﺍﳌﺆﺳﺴﺎﺕ :ﺍﳌﺮﻛﺰ ﺍﻟﻮﻃﲎ ﳊﻘﻮﻕ ﺍﻟﺴﺤﺎﻗﻴﺎﺕ ﻭﺍﻟﻠﻮﺍﻃﻴﲔ ،ﻭﲨﻌﻴﺔ ﺍﶈﺎﻣﲔ ﺍﳌﺪﺍﻓﻌﲔ ﻋﻠﻰ ﺍﳌﺜﻠﻴﲔ »ﻣﺆﺳﺔ ﺑﻔﻼﻍ« )ﺍﻷﺑﺎﺀ ﻭﺍﻷﺳﺮ ﻭﺍﻷﺻﺪﻗﺎﺀ ﻟﻠﺸﻮﺍﺫ )ﺍﻟﺴﺤﺎﻗﻴﺎﺕ ﻭﺍﻟﻠﻮﺍﻃﻴﲔ( ﻭﻏﲑﻫﺎ ﻛﺜﲑ ﺗﻨﺸﺮ ﻣﻌﻠﻮﻣﺎﺕ ﻋﻦ ﻧﻔﺴﻬﺎ ﰲ ﻣﻮﺍﻗﻌﻬﺎ ﻋﻠﻰ ﺍﻹﻧﺘﺮﻧﺖ .ﺍﻧﻈﺮ ﺍﻟﺘﻔﺎﺻﻴﻞ: www.charitynavigator.comﲝﺚ ﺑﻜﻠﻤﺔ charity alphabetical ١٤ א )(١ א א א א אא א א א א א א א ).(٢ א א א א −١ א א א ، א א א א א : א א א א א −٢ א : א א א −٣ א א א א א א : א א א א א א )א א א א . א א −٥א א א א . : −٤ א א א א . א א א (. א א )(٣ א א . وﻓﻰ ﺧﺘﺎم هﺬا اﻟﻤﺒﺤﺚ ﻧﺨﺮج ﺑﺎﻵﺗﻰ: - א - א א א א א א - א א א א א . א )(Endowment- Trust- Foundation א א א א א . א א א א . ) (١ﻫﺬﺍ ﻣﺎ ﺟﺎﺀ ﺻﺮﺍﺣﺔ ﰱ ﺑﺮﺍﻣﺞ ﻣﻨﺢ ﻣﺆﺳﺴﺔ ﻓﻮﻟﱪﺍﻳﺖ Fulbright Foundationﰱ ﻣﻮﻗﻌﺎ ﻋﻠﻰ ﺍﻹﻧﺘﺮﻧﺖ ) (٢ﻣﻮﻗﻊ www.answers.comﲝﺚ ﺑﻜﻠﻤﺔ Charity Foundationﰒ Ford Foundation ) (٣ﺣﺎﺷﻴﺔ ﺍﺑﻦ ﻋﺎﺑﺪﻳﻦ -ﺩﺍﺭ ﺇﺣﻴﺎﺀ ﺍﻟﺘﺮﺍﺙ ﺍﻟﻌﺮﰉ٣٦٠/٣ - ١٥ א א א : א א א ؟ א א א א א ١٦ א א . ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻧﻰ ﺍﳉﻮﺍﻧﺐ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﻭﺍﳌﺎﻟﻴﺔ ﻟﻠﻮﻗﻒ ﻭﺍﻟﻨﻈﻢ ﺍﻟﻐﺮﺑﻴﺔ ﺍﳌﺸﺎﺑﻬﺔ أوﻻ :اﻟﺠﻮاﻧﺐ اﻟﺘﻨﻈﻴﻤﻴﺔ א א ) א א א א א ( ، א א ، א א א א א א א א א א א א א א ، א א א א . أ -اﻟﺸﻜﻞ اﻟﺘﻨﻈﻴﻤﻰ ﻟﻠﻮﻗﻒ: −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 ١٧ א א אא א −٢ : א א 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 ،א א א א א א ، א א א א א א א ).(٢ א ب -إدارة اﻟﻮﻗﻒ: א א א א א א א א א )(٣ 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 ) (١ﻣﻮﻗﻊ www.answers.comﲝﺚ ﺑﻜﻠﻤﺔ Charity Foundationﻋﻨﻮﺍﻥ »ﺃﻧﻮﺍﻉ ﺍﻟﺼﺪﻗﺔ«. ) (٢ﻣﻮﻗﻊ ﺍﳌﺆﺳﺴﺔ www.aefonline.org ) (٣ﺍﻟﺸﻴﺦ ﳏﻤﺪ ﺃﺑﻮ ﺯﻫﺮﺓ -ﳏﺎﺿﺮﺍﺕ ﰱ ﺍﻟﻮﻗﻒ -ﺩﺍﺭ ﺍﻟﻔﻜﺮ ﺍﻟﻌﺮﰉ -ﺻـ١٦٣-١٥٨ ١٨ ، א ،א א א א א א א א א א א ، א א א א א א א א א א א א א א א א א א ، ، א א א א א א א א ، א א א א א א א א 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 ، ).(٢ ﺟـ -دور اﻟﺤﻜﻮﻣﺔ ﻓﻲ إدارة اﻟﻮﻗﻒ: ) (١ﺩ .ﳏﻤﺪ ﻋﺒﺪ ﺍﳊﻠﻴﻢ ﻋﻤﺮ -ﲡﺮﺑﺔ ﺇﺩﺍﺭﺓ ﺍﻷﻭﻗﺎﻑ ﰱ ﲨﻬﻮﺭﻳﺔ ﻣﺼﺮ ﺍﻟﻌﺮﺑﻴﺔ -ﲝﺚ ﻣﻘﺪﻡ ﺇﱃ ﻧـﺪﻭﺓ :ﺍﻟﺘﻄﺒﻴـﻖ ﺍﳌﻌﺎﺻﺮ ﻟﻠﻮﻗﻒ -ﺍﳌﻌﻬﺪ ﺍﻹﺳﻼﻣﻰ ﻟﻠﺒﺤﻮﺙ ﻭﺍﻟﺘﺪﺭﻳﺐ ﲜﺪﺓ ﺑﺎﻟﺘﻌﺎﻭﻥ ﻣﻊ ﺍﻷﻣﺎﻧﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻸﻭﻗﺎﻑ ﺑﺎﻟﻜﻮﻳـﺖ- ﻋﻘﺪﺕ ﺍﻟﻨﺪﻭﺓ ﲟﺪﻳﻨﺔ ﻗﺎﺯﺍﻥ ﲨﻬﻮﺭﻳﺔ ﺗﺘﺎﺭﺍﺳﺘﺎﻥ ٢٠٠٤/٦/١٧-١٤ﻡ. ) (٢ﲝﺚ ﺑﻜﻠﻤﺔ Endowment Managementﰲ ﺍﳌﻮﺍﻗﻊ ﺍﻟﺘﺎﻟﻴﺔ: ﻣﻮﻗﻊwww.Commonfund.org : -ﻣﻮﻗﻊwww.sfu.ca : ١٩ א א א א א א א א א א א 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 ):(١ א א . א א א . א د -اﻟﻤﺆﺳﺴﺎت اﻟﻤﺴﺎﻧﺪة: א א א א א א א א א א א א א א א א א )(٢ א א א )،(٣ ) (١ﻣﻮﻗﻊ ﺍﳌﺮﻛﺰ ﺍﻟﻮﻃﲏ ﻟﻺﺣﺼﺎﺀﺍﺕ ﺍﳋﲑﻳﺔ . www.nccs.urban.org ) (٢ﻣﺜﻞ ﻣﺆﺳﺴﺎﺕ ﺍﻹﺣﺴﺎﻥ ﺍﳌﻼﺡ ﺍﻷﻣﺮﻳﻜﻴﺔ ﺍﻧﻈﺮ ﻣﻮﻗﻌﻬﺎ ﻋﻠﻰ ﺍﻹﻧﺘﺮﻧﺖ www.chorityravigetor.com ﻣﺜﻞ :ﻣﺆﺳﺴﺔ ﺍﻟﻮﻗﻒ ﺍﻷﻣﺮﻳﻜﻴﺔ. www.aefonline.org : ) (٣ﻣﺜﻞ ﺍﳌﻌﻬﺪ ﺍﻷﻣﺮﻳﻜﻲ ﻟﻺﺣﺴﺎﻥ ) (American Institute of Philanthropyﺍﻧﻈﺮ ﺣﻮﻝ ﻣﺎ ﻳﻘﻮﻡ ﺑﻪ ﺍﳌﻌﻬﺪ ـﺴﺔ ﺍﻹﺣــﺴﺎﻥ ﺍﳌــﻼﺡ :ﻣﻮﻗــﻊ ـﻦ ﻣــﺴﺎﻧﺪﻩ ﺍﻧﻈــﺮ ﻣﻮﻗــﻊ www.choritywothory.com :ﻭﻣﺆﺳـ ﻣـ www.choritynovigator.com ٢٠ א א א א א א א א ).(١ א א هـ – اﻟﺘﻮﻋﻴﺔ ﺑﺎﻟﻌﻤﻞ اﻟﺨﻴﺮي: א א א א א א א א א א א א א א א א א א א א א א א א א א א ، א א א א א א א א א א א ، א א ؟ א ،א א א א ، א :א א ؟ א ، א א א א ، . א א ﺛﺎﻧﻴ ًﺎ :اﻟﺠﻮاﻧﺐ اﻟﻤﺎﻟﻴﺔ: א א : أ -اﻟﻤﺎل اﻟﻮﻗﻔﻰ: א -١ﺗﻜﻮﻳﻦ ﻣﺎل اﻟﻮﻗﻒ: א א א »: א ، א א א א א א ، א א א ، א ) א א ) (١ﻣﻮﻗﻊ. www.chorityBank.org : ) (٢ﺍﳌﺒﺴﻮﻁ ﻟﻠﺴﺮﺧﺴﻲ – ﺩﺍﺭ ﺍﳌﻌﺮﻓﺔ ﺑﲑﻭﺕ .٣٩-٣٨/١٢ ) (٣ﻣﻮﻗﻊ www.answers :ﲝﺚ ﺑﻜﻠﻤﺔ :ﺃﻧﻮﺍﻉ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳋﲑﻳﺔ. ٢١ א ، ( – א א א «).(٢ א )،(٣ א א א א א א א א א ، ، א א א א א -٢أﻧﻮاع اﻷﻣﻮال اﻟﻤﻮﻗﻮﻓ ﺔ: )(١ 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 )(٤ א א ، א א א א : א א א ).(٣ א א א א א א . ) (١ﺷﺮﺡ ﻓﺘﺢ ﺍﻟﻘﺪﻳﺮ ﻻﺑﻦ ﺍﳍﻤﺎﻡ .٤٣١/٥ ) (٢ﺣﺎﺷﻴﺔ ﺍﻟﺪﺳﻮﻗﻲ ﻋﻠﻰ ﺍﻟﺸﺮﺡ ﺍﻟﻜﺒﲑ ﻟﻠﺪﺭﺩﻳﺮ ،٧٧-٧٦/٤ﻣﻐﲎ ﺍﶈﺘﺎﺝ ﻟﻠﺨﻄﻴﺐ ﺍﻟﺸﺮﺑﻴﲎ ،٣٧٧/٢ﺍﳌﻐﲎ ﻻﺑﻦ ﻗﺪﺍﻣﻪ ،٦٤٢/٥ﺍﳌﺒﺴﻮﻁ ﻟﻠﺴﺮﺧﺴﻰ .٤٥/١٢ ) (٣ﺷﺮﺡ ﻓﺘﺢ ﺍﻟﻘﺪﻳﺮ ﻻﺑﻦ ﺍﳍﻤﺎﻡ ،٤٣١/٥ﺣﺎﺷﻴﺘﺎ ﻗﻠﻴﻮﰊ ﻭﻋﻤﲑﺓ ،٩٨/٣ﺍﳌﻐﲎ ﻻﺑﻦ ﻗﺪﺍﻣـﺔ ،٦٤١/٥ﺍﻟﻌﻘـﻮﺩ ﺍﳌﺪﻭﻳﺔ ﻻﺑﻦ ﻋﺎﺑﺪﻳﻦ ،١٢٠/١ﺣﺎﺷﻴﺔ ﺍﻟﺪﺳﻮﻗﻲ ﻋﻠﻰ ﺍﻟﺸﺮﺡ ﺍﻟﻜﺒﲑ ﻟﻠﺪﺭﺩﻳﺮ ،٧٧/٤ﳎﻤﻮﻉ ﻓﺘﺎﻭﻯ ﺍﺑﻦ ﺗﻴﻤﻴـﺔ .٢٣٤/٣١ ) (٤ﺣﺎﺷﻴﺔ ﺍﻟﺪﺳﻮﻗﻲ ﻋﻠﻰ ﺍﻟﺸﺮﺡ ﺍﻟﻜﺒﲑ ﻟﻠﺪﺭﺩﻳﺮ .٧٦/٤ ٢٢ ، 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 אא א א א א א א א א א א א א א א א א א אא א א א א )(٢ א א א א א א א א א א א - אא א א א ،א א א ، )(٣ אא א א א א א אא ):(٤ אא א : א א א . : א א א . א - א א א ) א א א א א -٣ﻏﻠﺔ اﻟﻮﻗﻒ واﻟﺘﺼﺮف ﻓﻴﻬ ﺎ: א א ().(١ )א א א א ( א ، א א א א . ) (١ﻣﻮﻗﻊ www.wfac.org.uk :ﲝﺚ ﺑﻜﻠﻤﺔ charity work ﻣﻮﻗﻊ www.answers.com :ﲝﺚ ﺑﻜﻠﻤﺔ charity found ) (٢ﺷﺮﺡ ﻓﺘﺢ ﺍﻟﻘﺪﻳﺮ ﻻﺑﻦ ﺍﳍﻤﺎﻡ ،٤٣/٥ﺍﳌﻐﲎ ﻻﺑﻦ ﻗﺪﺍﻣﺔ .٦٤٨/٥ ) (٣ﺣﺎﺷﻴﺘﺎ ﻗﻠﻴﻮﰉ ﻭﻋﻤﲑﺓ .١٠٨/٣ ) (٤ﺩ .ﺳﻠﻄﺎﻥ ﳏﻤﺪ ﺍﻟﺴﻠﻄﺎﻥ – ﺩ .ﻭﺻﻔﻰ ﺃﺑﻮ ﺍﳌﻜﺎﺭﻡ – ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺹ.٤٧٢-٤٧٠ ٢٣ א א א א - א א : - א א : א א א אא 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 ب – اﺳﺘﺜﻤﺎر ﻣﺎل اﻟﻮﻗ ﻒ :א א א א א א، א א א : א א اﻟﻨﻘﻄﺔ اﻷوﻟ ﻰ: א א א א א א . : א ، א א א • • א א א א א א א )(٢ א א א א א ).(١ א א א א א א א א א א . א . ) (١ﺣﺎﺷﻴﺔ ﺍﻟﺪﺳﻮﻗﻰ ﻋﻠﻰ ﺍﻟﺸﺮﺡ ﺍﻟﻜﺒﲑ ﻟﻠﺪﺭﺩﻳﺮ٤٥٢/٤- ـﺔ investment of ) (٢ﻣﻮﻗــﻊ ، www.unt.edu :ﻭ ﻣﻮﻗــﻊ www.obf.wmich.edu :ﲝــﺚ ﺑﻜﻠﻤـ .endowment ٢٤ א • א א א א א א. א • 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 א ، א א א א א א א א א א א א א א א א א א א א א ( א א א א א א א א א א ٪١٥ ،٪٢ א א ، א א : א א א א א א א א ) א א א . א اﻟﻨﻘﻄﺔ اﻟﺜﺎﻧﻴ ﺔ: א א א א • א . א א ) א א א "א א א א א א ، א ) (١ﻣﻮﻗﻊ www.charitynavigator.com :ﲝﺚ ﺩﺍﺧﻞ ﺍﳌﻮﻗﻊ :ﺗﻘﻴﻢ ﺍﳋﲑﻳﺔ. ) (٢ﺩ .ﳏﻤﺪ ﻋﺒﺪ ﺍﳊﻠﻴﻢ ﻋﻤﺮ – ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ ﺍﻟﻮﻗﻒ ﻭﰲ ﻏﻼﺗﻪ – ﲝﺚ ﻣﻘﺪﻡ ﺇﱃ ﺍﳌﺆﲤﺮ ﺍﻟﺮﺍﺑﻊ ﻋﺸﺮ ﻤﻊ ﺍﻟﻔﻘـﻪ ﺍﻹﺳﻼﻣﻲ ﺍﻟﺪﻭﱄ ﺍﳌﻨﻌﻘﺪ ﰲ ﺳﻠﻄﻨﺔ ﻋﻤﺎﻥ ٢٠٠٤ﻡ. ٢٥ א א א א א )(١ א א א א א א א א א א . ﺛﺎﻟﺜ ًﺎ :اﻟﺠﻮاﻧﺐ اﻟﻤﺤﺎﺳﺒﻴﺔ واﻟﺮﻗﺎﺑﻴﺔ :א א א א א א א א א א א א א ، א א א א – א א –٢א א א א : ):(٢ 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 א א א א א א )א ( . א א . ) (١ﻣﻮﻗﻊ www.answers.comﲝﺚ ﺑﻜﻠﻤﺔ .Endowment investment ﻭﻣﻮﻗﻊ www.unm.edu :ﺍﻧﻈﺮ ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ ﻣﻮﻗﻊwww.scotland.gov.uk : ) (٢ﺩ .ﳏﻤﺪ ﻋﺒﺪ ﺍﳊﻠﻴﻢ ﻋﻤﺮ – ﺍﶈﺎﺳﺒﺔ ﻋﻠﻰ ﺍﻟﻮﻗﻒ – ﲝﺚ ﻣﻘﺪﻡ ﺇﱃ ﺍﳊﻠﻘﺔ ﺍﻟﻨﻘﺎﺷﻴﺔ ﺣﻮﻝ :ﺍﻟﻘﻀﺎﻳﺎ ﺍﳌﺴﺘﺠﺪﺓ ﰲ ﺍﻟﻮﻗﻒ – ﺍﳌﻨﻌﻘﺪﺓ ﺑﺎﻟﺘﻌﺎﻭﻥ ﺑﲔ ﺍﳌﺮﻛﺰ ﻭﺍﻷﻣﺎﻧﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻸﻭﻗﺎﻑ ﺑﺎﻟﻜﻮﻳﺖ ﻭﺍﳌﻌﻬﺪ ﺍﻹﺳﻼﻣﻲ ﻟﻠﺒﺤﻮﺙ ﻭﺍﻟﺘﺪﺭﻳﺐ – ﺃﻛﺘﻮﺑﺮ ٢٠٠٢ﻡ. ﲝﺚ ﻋﻠﻰ ﺍﻹﻧﺘﺮﻧﺖ ﺑﻜﻠﻤﺔ .Endowment accountingﰲ ﻣﻮﺍﻗﻊ ﲢﻤﻞ ﻧﻔﺲ ﺍﻷﺳﻢ ﻭﻛﺬﺍ ﺍﻟﺒﺤﺚ ﺑﻜﻠﻤﺔ .charity accounting ٢٦ 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 א א א א ، א א א א א א א א א א . א א א א א א א ، א . א א א א א א א א א א א . ) (١ﻣﻮﻗﻊ www.charitynavigator.orgﲝﺚ ﺑﻜﻠﻤﺔ Foundationﻭﻳﻈﻬﺮ ﻓﻴﻪ ﻗﺎﺋﻤﺔ ﲜﻤﻴﻊ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳋﲑﻳﺔ ﻭﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻟﻜﻞ ﻣﺆﺳﺴﺔ. ٢٧ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻟﺚ ﺍﻟﻮﺍﻗﻊ ﺍﳌﻌﺎﺻﺮ ﻟﻠﻮﻗﻒ ﺍﻹﺳﻼﻣﻲ ﻭﺍﻟﻨﻈﻢ ﺍﻟﻐﺮﺑﻴﺔ ﺍﳌﺸﺎﺑﻬﺔ אא : א א א • א ؟ א א א א • א • א א א א ؟ א א א א א א ؟ א א א : א أوﻻ :اﻟﻮاﻗﻊ اﻟﻤﻌﺎﺻﺮ ﻟﻠﻮﻗﻒ اﻹﺳﻼﻣﻰ: א א א א א א ؟ א א א א א אא א א : ٢٨ א אא أ -اﻟﺘﺪﺧﻞ اﻟﺤﻜﻮﻣﻰ: .١א א א ).(١ א א ).(٢ .٢א א א .٣ א א א אא א א א ﺟـ -ﺗﻮﻗﻒ إﻧﺸﺎء أوﻗﺎف ﺟﺪﻳ ﺪة: א א א א א א א ، ).(٣ . א ، א א א א ب -ﻗﻮاﻧﻴﻦ اﻟﻮﻗ ﻒ: א : א א א א א א א א . א ) (١ﻫﺬﺍ ﻣﺎ ﺣﺪﺙ ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ ﰱ ﻣﺼﺮ ﺃﺛﻨﺎﺀ ﺍﳌﺪ ﺍﻻﺷﺘﺮﺍﻛﻰ ﺣﻴﻨﻤﺎ ﺻﺪﺭ ﺍﻟﻘـﺎﻧﻮﻥ ﺭﻗـﻢ ٥٢ﻟـﺴﻨﺔ ١٩٥٧ ﻭﺍﻟﻘﺎﻧﻮﻥ ﺭﻗﻢ ٤٤ﻟﺴﻨﺔ ١٩٦٢ﺑﺄﻳﻠﻮﻟﺔ ﺍﻷﺭﺍﺿﻰ ﺍﻟﺰﺭﺍﻋﻴﺔ ﺍﳌﻮﻗﻮﻓﺔ ﻟﻮﺯﺍﺭﺓ ﺍﻹﺻﻼﺡ ﺍﻟﺰﺭﺍﻋﻰ ،ﻭﺃﻳﻠﻮﻟﺔ ﺍﳌﺒـﺎﱏ ﻭﺃﺭﺍﺿﻰ ﺍﳌﺒﺎﱏ ﻟﻠﻤﺤﺎﻓﻈﺎﺕ ،ﻭﺇﻥ ﻛﺎﻥ ﺻﺪﺭ ﻗﺎﻧﻮﻥ ﺑﻌﺪ ﺫﻟﻚ ﺭﻗﻢ ٤٢ﻟﺴﻨﺔ ١٩٧٣ﺑﺮﺩ ﻫـﺬﻩ ﺍﳌﻤﺘﻠﻜـﺎﺕ ﻟﻸﻭﻗﺎﻑ ﺇﻻ ﺃﻧﻪ ﺗﺒﲔ ﺗﺼﺮﻑ ﺍﳊﻜﻮﻣﺔ ﻓﻴﻬﺎ ،ﻭﻫﺬﺍ ﻣﺎ ﺣﺪﺙ ﰱ ﺩﻭﻝ ﺃﺧﺮﻯ. ) (٢ﺩ .ﻓﺆﺍﺩ ﻋﺒﺪ ﺍﷲ ﺍﻟﻌﻤﺮ ،ﺇﺳﻬﺎﻡ ﺍﻟﻮﻗﻒ ﰲ ﺍﻟﻌﻤﻞ ﺍﻷﻫﻠﻰ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ – ﻧﺸﺮ ﺍﻷﻣﺎﻧﺔ ﺍﻟﻌﺎﻣـﺔ ﻟﻸﻭﻗـﺎﻑ ﺑﺎﻟﻜﻮﻳﺖ ١٤٢١ﻫـ ٢٠٠٠ -ﻡ ،ﺻـ.٦٢-٥٥ ) (٣ﻋﻄﻴﻪ ﻓﺘﺤﻰ ﺍﻟﻮﻳﺸﻰ -ﺃﺣﻜﺎﻡ ﺍﻟﻮﻗﻒ ﻭﺣﺮﻛﺔ ﺍﻟﺘﻘﻨﲔ ﺍﳌﻌﺎﺻﺮ ﰱ ﺩﻭﻝ ﺍﻟﻌﺎﱂ ﺍﻹﺳﻼﻣﻰ ﺍﳌﻌﺎﺻﺮ -ﺍﻷﻣﺎﻧﺔ ﺍﻟﻌﺎﻣـﺔ ﻟﻸﻭﻗﺎﻑ ﺑﺎﻟﻜﻮﻳﺖ ١٤٢٣ﻫـ٢٠٠٢ -ﻡ. ﻋﻠﻲ ﻋﺒﺪ ﺍﻟﻔﺘﺎﺡ ﻋﻠﻲ ﺟﱪﻳﻞ -ﺣﺮﻛﺔ ﺗﻘﻨﲔ ﺃﺣﻜﺎﻡ ﺍﻟﻮﻗﻒ -ﺍﻷﻣﺎﻧﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻸﻭﻗﺎﻑ ﺑﺎﻟﻜﻮﻳﺖ ١٤٢٤ﻫــ- ٢٠٠٣ﻡ. ﺩ .ﻓﺆﺍﺩ ﻋﺒﺪ ﺍﷲ ﺍﻟﻌﻤﺮ -ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺻـ ٦٢-٦١ﺣﻴﺚ ﻳﻘﻮﻝ »ﺇﻥ ﺍﻟﻨﺎﻇﺮ ﺇﱃ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺑﺪﺀﺍ ﻣﻦ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﺘﺮﻛﻰ ﻭﺣﱴ ﺗﺸﺮﻳﻌﺎﺕ ﺍﻷﻭﻗﺎﻑ ﰱ ﺍﻟﺪﻭﻝ ﺍﻟﻌﺮﺑﻴﺔ ﻭﺍﻹﺳﻼﻣﻴﺔ ﻳﻼﺣﻆ ﺃﺎ ﲢﺎﻭﻝ ﻭﺑﺎﺧﺘﻼﻑ ﻳـﺴﲑ ﺑﺴﻂ ﺳﻠﻄﺔ ﺍﻟﺪﻭﻟﺔ ﻋﻠﻰ ﺍﻷﻭﻗﺎﻑ ﻧﻈﺎﺭﺓ ﻭﺗﻮﻟﻴﺔ ﻭﺗﻮﺯﻳﻌﺎ. ٢٩ ﺩ -ﻀﺂﻟﺔ ﺍﻟﻌﺎﺌﺩ ﻤﻥ ﺍﻻﺴﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﻭﻗﻔﻴﺔ :ﻭﻫﺫﺍ ﺠﺎﺀ ﻨﺘﻴﺠﺔ ﻟـﻺﺩﺍﺭﺓ ﺍﻟﺤﻜﻭﻤﻴـﺔ ﺍﻟﺘﻰ ﺜﺒﺕ ﻓﺸﻠﻬﺎ ﻓﻰ ﺇﺩﺍﺭﺓ ﺸﺭﻜﺎﺕ ﺍﻟﻘﻁﺎﻉ ﺍﻟﻌﺎﻡ ﻭﻤﻊ ﺫﻟﻙ ﺒﻘﻴﺕ ﺘﺩﻴﺭ ﻤـﺸﺭﻭﻋﺎﺕ ﺍﻷﻭﻗﺎﻑ ﺍﻟﺘﻰ ﺘﻘﺩﺭ ﺒﻌﺸﺭﺍﺕ ﺍﻟﻤﻠﻴﺎﺭﺍﺕ ﻤﻥ ﺍﻟﺠﻨﻴﻬﺎﺕ).(١ א هـ -ﺿﻴﺎع ﺑﻌﺾ أﻋﻴﺎن اﻟﻮﻗﻒ ﻻﻋﺘﺪاء اﻟﻐﻴﺮ ﻋﻠﻴﻬﺎ א א א א ، א א א א א ،א א א א א א ، א א א א א ، א. و -ﺿﻴﻖ ﻧﻄﺎق ﻣﺠﺎﻻت اﻟﺼﺮف ﻧﺘﻴﺠﺔ ﻹﻋﻄﺎء وزﻳﺮ اﻷوﻗﺎف ﺣﻖ ﺗﻐﻴﻴ ﺮ ﻣ ﺼﺮف א ،א א א א اﻟﻮﻗ ﻒ א א א א א א א א א . ز -ﻧﻘﺺ اﻹﻓﺼﺎح واﻟﺸﻔﺎﻓﻴﺔ ﺑﻨ ﺸﺮ اﻟﻤﻌﻠﻮﻣ ﺎت ﻋ ﻦ إدارة ﻣ ﺎل اﻟﻮﻗ ﻒ واﻟﺘ ﺼﺮف א ، א א ﻓﻲ اﻹﻳﺮادات اﻟﻘﺎﺋﻤ ﺔ א א ).(٢ א א ح -ﻧﻘﺺ اﻟﻮﻋﻰ ﻟﺪى اﻟﻤﺴﻠﻤﻴﻦ ﺑﺄهﻤﻴﺔ اﻟﻮﻗﻒ א א א א א א א )א א −א א −א א − (. ) (١ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ ﻓﺈﻥ ﻣﺎﻝ ﺍﻷﻭﻗﺎﻑ ﰱ ﻣﺼﺮ ﻳﻘﺪﺭ ﲝﻮﺍﱃ ٨ﻣﻠﻴﺎﺭ ﺟﻨﻴﻪ ﻭﺻﺎﰱ ﻋﺎﺋﺪ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻟﻘﺎﺑﻞ ﻟﻠﺘﻮﺯﻳـﻊ ﺑﻌﺪ ﺧﺼﻢ ﺃﺟﺮﺓ ﺍﻟﻨﺎﻇﺮ ﻭﺍﻻﺣﺘﻴﺎﻃﻴﺎﺕ ﻳﺒﻠﻎ ﺣﻮﺍﱃ ١٠٠ﻣﻠﻴﻮﻥ ﺟﻨﻴﻪ ﺃﻯ ﺃﻥ ﻧﺴﺒﺔ ﺍﻟﻌﺎﺋﺪ ﻣﻨﻪ - %١,٢٥ﺍﻧﻈﺮ ﺩ .ﳏﻤﺪ ﻋﺒﺪ ﺍﳊﻠﻴﻢ ﻋﻤﺮ -ﲡﺮﺑﺔ ﺃﺩﺍﺭﺓ ﺍﻷﻭﻗﺎﻑ ﰱ ﻣﺼﺮ -ﻣﺮﺟﻊ ﺳﺎﺑﻖ ﺻـ.٢٣ ) (٢ﻭﻳﻜﻔﻰ ﻟﻠﺘﺪﻟﻴﻞ ﻋﻠﻰ ﺫﻟﻚ ﺃﻧﲎ ﱂ ﺃﺟﺪ ﻋﻠﻰ ﻛﺜﺮﺓ ﻣﺎ ﺃﻃﻠﻌﺖ ﻋﻠﻰ ﻣﻌﻠﻮﻣﺎﺕ ﻋﻦ ﺣﺠـﻢ ﺍﻟﻮﻗـﻒ ﰱ ﺍﻟﻌـﺎﱂ ﺍﻹﺳﻼﻣﻰ ﻻ ﰱ ﺍﻟﻜﺘﺐ ﻭﺍﳌﻘﺎﻻﺕ ﺍﻟﻌﺪﻳﺪﺓ ﻭﻻ ﻋﻠﻰ ﺷﺒﻜﺔ ﺍﻻﻧﺘﺮﻧﺖ. ٣٠ א ط -اﻻﻧﻔﺼﺎل ﺑﻴﻦ اﻟﻮﻗﻒ واﻟﺠﻤﻌﻴ ﺎت واﻟﻤﺆﺳ ﺴﺎت اﻟﺨﻴﺮﻳ ﺔ، א א א א 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 −١ −٢ א א א א א א א א . −٣ א א א א א א א ، א א א . א א א א א א א א −٤ א א א א א ، ، א א א א א . א . ) (١ﺩ .ﻓﺆﺍﺩ ﻋﺒﺪ ﺍﷲ ﺍﻟﻌﻤﺮ -ﺇﺳﻬﺎﻡ ﺍﻟﻮﻗﻒ ﰱ ﺍﻟﻌﻤﻞ ﺍﻷﻫﻠﻰ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ -ﺍﻷﻣﺎﻧﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻸﻭﻗﺎﻑ ﺑﺎﻟﻜﻮﻳﺖ ١٤٢١ﻫـ٢٠٠٠-ﻡ -ﺻـ.٨٣-٨١ ﺩ .ﻳﺎﺳﺮ ﻋﺒﺪ ﺍﻟﻜﺮﱘ ﺍﳊﻮﺭﺍﱏ -ﺍﻟﻮﻗﻒ ﻭﺍﻟﻌﻤﻞ ﺍﻷﻫﻠﻰ ﰱ ﺍﺘﻤﻊ ﺍﻹﺳﻼﻣﻰ ﺍﳌﻌﺎﺻﺮ -ﺍﻷﻣﺎﻧﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻸﻭﻗـﺎﻑ ﺑﺎﻟﻜﻮﻳﺖ١٤٢٢ -ﻫـ٢٠٠١-ﻡ -ﺻـ ٧٧ﻭﻣﺎ ﺑﻌﺪﻫﺎ. ٣١ −٥ א א א א א . א א א א א א א ، א א א א א ؟ א א א א : ﺛﺎﻧﻴﺎ :واﻗﻊ اﻟﻮﻗﻒ ﻓﻰ اﻟﻌﺎﻟﻢ اﻟﻐﺮﺑﻰ: א א א א א − א א א א א א • א א א א א ، א : א א א Non government organization nonprofit organizationא ):(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 ) (١ﻣﻮﻗﻊ www.answer.com :ﲝﺚ ﺑﻜﻠﻤﺔ . Nonprofit organization ٣٢ א א . ، א • א א א ، א א :א א א א ٤٦٣٧١٤ ، ٢٠٠٠٠٠ − .١ א ) א א א א א א א א ١٣٢ ٢٠٠٤ ٨٠٠٠٠ א א ).(٢ א א א א א א : א א ، ٢٠٠٥ א ١٧,٨ ١٦ ، ٢٦,٨ א ، א א )(٣ א ١٧٧,٧ א ٨٥٠٤٥٥ ١٠٤٢٧٦ ، ،(١)(٢٠٠٥ א א א א ١٤٢٧٤٥٥ א א א א א א .٢ א . א א א א א א ٣١,٣ ، א١١٢,٤ ، א א א . א א א א א ٥٠ − א א ، א א א א − ) (١ﻣﻮﻗﻊ www.answers.com :ﲝﺚ ﺑﻜﻠﻤﺔ charities UK ) (٢ﺍﳌﺮﻛﺰ ﺍﻟﻮﻃﲎ ﻟﻺﺣﺼﺎﺀﺍﺕ ﺍﳋﲑﻳﺔ ﰱ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ ،ﻣﻮﻗﻊ www.nccs.urban.org :ﲝﺚ ﰱ ﺍﻹﺣﺼﺎﺀﺍﺕ ﺑﻌﻨﻮﺍﻥ :ﻣﺮﻛﺰ ﺣﻘﺎﺋﻖ ﺳﺮﻳﻌﺔ ﰱ ﻗﻄﺎﻉ ﻻ ﺭﲝﻰ. ) (٣ﻣﻮﻗﻊ www.answers.com :ﲝﺚ ﺑﻜﻠﻤﺔ »ﺃﻏﲎ ﺍﳌﺆﺳﺴﺎﺕ« )ﺍﻧﻈﺮ ﻣﻼﺣﻖ ﺍﻟﺒﺤﺚ(. ٣٣ א ) א ٢٢,٦ − א א א א ٪٨٠ אא ٢٥٠ א א א א א א א א א ،٪٧٧ א א א א א א א א ٪١ א א א ، א ، א א א א א א א א א ،٪١٣,٦א א א ٪٧٦ א א א א ٪٣,١א א א א א ٢٠٠٤ א א ، א א א א א א א א ، א ، ٢٠٠٣ א ).(٢ א א א א א ٪٢,٣ א א ٪٤,١ א ٪٧٠ − א א ١٩٠ א א א א ).(١ ١,٠٤٩ א א א ( ٪٢٤,٥א א א א א ،٪٣٥,٥ א א א .٪٢٥,٦ ، . ) (١ﻣﻮﻗﻊ www.infopleas.com :ﲝﺚ ﺑﻜﻠﻤﺔ Universities Endowment ) (٢ﻣﻮﻗﻊ www.amb-usa.fr.org :ﲝﺚ ﰲ ﺍﳌﺼﺎﺩﺭ ﰲ ﺍﳌﻮﻗﻊ ﺑﻜﻠﻤﺔ – ﻣﺮﻛﺰ ﺍﳌﻌﻠﻮﻣﺎﺕ – ﻟﻨﻄﺎﻕ ﻣﻦ ﺍﺘﻤـﻊ ﺍﻷﻣﺮﻳﻜﻰ ﺍﺳﺘﻌﺮﺍﺽ ﺍﻹﺣﺴﺎﻥ ﺍﻷﻣﺮﻳﻜﻰ. ٣٤ وأﺧﻴﺮًا اﻟﺨﺎﺗﻤﺔ واﻟﻨﺘﺎﺋﺞ: א : א א א א א א . א א Endowment א : trust, foundation . א א א א א : א א א א א א א א א א א א א א א א : א א א א א א א א א א א א א א א א א א א א . א א א . א א . א א :א ) א א 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 אא א א א א. א א א א א א א ٣٦ א אא א
© Copyright 2026 Paperzz