٢ﻉ٢ﻡ ﻛﻮﺛﺮ ﻋﺒﺪﺍﻟﻔﺘﺎﺡ ﺍﻷﲜﻲ * ﻣﻘﺪﻣﺔ ﺍﳌﺮﺣﻠﺔ ﺍﻷﻭﱃ ﺍﳌﺮﺣﻠﺔ ﺍﻟﺜﺎﻧﻴﺔ ﺍﳌﺮﺣﻠﺔ ﺍﻟﺜﺎﻟﺜﺔ ﻣﻌﺎﻳﲑ ﺩﺭﺍﺳﺔ ﺍﳉﺪﻭﻯ ﰲ ﺍﳌﻨﻬﺞ ﺍﻹﺳﻼﻣﻲ- ١ ( ﺍﳌﻌﺎﻳﲑ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ ﰲ ﺍﻻﻗﺘﺼﺎﺩ١/١) ( ﻣﻌﻴﺎﺭ ﺍﻟﺮﲝﻴﺔ ﺍﻟﺘﺠﺎﺭﻳﺔ١/١/١) aximizing of Profits ( ﻣﻌﻴﺎﺭ ﺍﻟﺮﲝﻴﺔ ﺍﻟﻘﻮﻣﻴﺔ٢/١/١) ﻭﻣﻦ ﻧﺘﺎﺋﺞ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺎﺕ ﻗﺪﻣﺖ ﺍﳌﻌﺎﻳﲑ ﺍﻵﺗﻴﺔ Net Aggregate Consumption Net National Value Added ( ﺍﳌﻌﺎﻳﲑ ﺍﻹﺳﻼﻣﻴﺔ٢/١) ( ﺍﳌﻘﺘﺮﺡ ﺍﻷﻭﻝ١/٢/١) ﺍﳌﻌﻴﺎﺭ ﺍﻷﻭﻝ ﺍﳌﻌﻴﺎﺭ ﺍﻟﺜﺎﱐ ﺍﳌﻌﻴﺎﺭ ﺍﻟﺜﺎﻟﺚ ﺍﳌﻌﻴﺎﺭ ﺍﻟﺮﺍﺑﻊ ﺍﳌﻌﻴﺎﺭ ﺍﳋﺎﻣﺲ ( ﺍﳌﻘﺘﺮﺡ ﺍﻟﺜﺎﱐ٢/٢/١) Net Islamic Value Added ( ﺍﳌﻘﺘﺮﺡ ﺍﻟﺜﺎﻟﺚ٣/٣/١) ﺍﻷﻭﻝ ﺍﻟﺜﺎﱐ Measurement of Private Return ﺍﻷﺳﺎﺱ ﺍﻟﻔﻜﺮﻱ ﳌﻌﻴﺎﺭ ﺍﻟﺮﲝﻴﺔ ﰲ ﺿﻮﺀ ﺍﳌﻨﻬﺞ ﺍﻹﺳﻼﻣﻲ- ٢ (Present Value) ( ﻣﻔﻬﻮﻡ ﺍﻟﻘﻴﻤﺔ ﺍﳊﺎﻟﻴﺔ١/٢) ﻠﹶﻢ( ﺑﻴﻊ ﺍﻟﺴ١/١/٢) )ﻣﻦ ﺃﺳﻠﻒ ﻓﻠﻴﺴﻠﻒ ﰲ ﲦﻦ ﻣﻌﻠﻮﻡ ﻭﻭﺯﻥ ﻣﻌﻠﻮﻡ ﺇﱃ ﺃﺟﻞ ﻣﻌﻠﻮﻡ ( ﺍﻟﺒﻴﻊ ﺍﻵﺟﻞ٢/١/٢) (Cost of Capital) ( ﻣﻔﻬﻮﻡ ﺗﻜﻠﻔﺔ ﺭﺃﺱ ﺍﳌﺎﻝ ﺍﳌﺴﺘﺜﻤﺮ٢/٢) (Opportunity Cost) ( ﻣﻔﻬﻮﻡ ﺗﻜﻠﻔﺔ ﺍﻟﻔﺮﺻﺔ ﺍﳌﻀﺎﻋﺔ٣/٢) ( ﺍﳌﻨﻈﻮﺭ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻟﺘﻜﻠﻔﺔ ﺍﻟﻔﺮﺻﺔ١/٣/٢) ( ﺍﳌﻨﻈﻮﺭ ﺍﶈﺎﺳﱯ ﻟﺘﻜﻠﻔﺔ ﺍﻟﻔﺮﺻﺔ٢/٣/٢) Expired Cost Unexpired Cost ( ﺍﳌﻨﻈﻮﺭ ﺍﻟﻔﻘﻬﻲ ﻟﺘﻜﻠﻔﺔ ﺍﻟﻔﺮﺻﺔ٣/٣/٢) ( ﺍﳌﻨﻬﺞ ﺍﻹﺳﻼﻣﻲ ﰲ ﻗﻴﺎﺱ ﺍﻟﺘﻜﻠﻔﺔ ﻭﺍﻟﻌﺎﺋﺪ٤/٢) )ﺃ( ﺍﻹﺟﺎﺭﺓ )ﺏ( ﺍﳉِﻌﺎﻟﺔ )ﺝ( ﺍﳌﺸﺎﺭﻛﺎﺕ )ﺩ( ﺍﻟﻀﻤﺎﻥ ،()ﺃ( ﺍﻷﺻﻮﻝ ﺍﻟﻌﻴﻨﻴﺔ )ﻣﻨﺎﻓﻊ ﺍﻷﺻﻮﻝ ﺍﻷﻭﻝ ﺍﻟﺜﺎﱐ ،()ﺏ( ﺍﻷﺻﻮﻝ ﺍﻟﺒﺸﺮﻳﺔ )ﻣﻨﺎﻓﻊ ﺍﻷﻋﻤﺎﻝ ()ﺝ( ﺍﻷﺻﻞ ﺍﻟﻨﻘﺪﻱ )ﺭﺃﺱ ﺍﳌﺎﻝ )ﺩ( ﺍﻟﻀﻤﺎﻥ ﺟﺪﻭﻝ ﻋﻮﺍﺋﺪ ﻋﻨﺎﺻﺮ ﺍﻹﻧﺘﺎﺝ ﰲ ﺍﳌﻨﻬﺞ ﺍﻹﺳﻼﻣﻲ ﻃﺮﻕ ﻗﻴﺎﺱ ﺍﻟﺮﲝﻴﺔ ﰲ ﺿﻮﺀ ﺍﳌﻨﻬﺞ ﺍﻹﺳﻼﻣﻲ- ٣ ( ﺍﻟﻄﺮﻕ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ١/٣) (Average Rate of Return) ( ﻃﺮﻳﻘﺔ ﻣﺘﻮﺳﻂ ﺍﻟﻌﺎﺋﺪ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭ١/١/٣) (Payback Period) ( ﻃﺮﻳﻘﺔ ﻓﺘﺮﺓ ﺍﻻﺳﺘﺮﺩﺍﺩ٢/١/٣) (Net Present Value (NPV)) ( ﻃﺮﻳﻘﺔ ﺻﺎﰲ ﺍﻟﻘﻴﻤﺔ ﺍﳊﺎﻟﻴﺔ٣/١/٣) (Internal Rate of Return (IRR)) ( ﻃﺮﻳﻘﺔ ﻣﻌﺪﻝ ﺍﻟﻌﺎﺋﺪ ﺍﻟﺪﺍﺧﻠﻲ٤/١/٣) ( ﺍﻷﺳﺎﺱ ﺍﻟﻔﻜﺮﻱ ﻟﺴﻌﺮ ﺍﳋﺼﻢ ﻣﻦ ﻣﻨﻈﻮﺭ ﺇﺳﻼﻣﻲ٢/٣) ﺎﺑ ﺍﻟﺮﻡﺮﺣ ﻭﻊﻴ ﺍﻟﹾﺒﻞﱠ ﺍﻟ ﹼﻠﻪﺃﹶﺣﻭ ﳑﻴﺰﺍﺕ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺮﺑﺢ ﺍﻻﺣﺘﻤﺎﱄ Capital Supplies ( ﻃﺮﻕ ﺗﻘﺪﻳﺮ ﺍﻟﺮﺑﺢ ﺍﻻﺣﺘﻤﺎﱄ ﺍﳌﺴﺘﺨﺪﻡ ﰲ ﻣﻌﺪﻝ ﺍﳋﺼﻢ٣/٣) ( ﺍﻟﻄﺮﻳﻘﺔ ﺍﻷﻭﱃ١/٣/٣) ( ﺍﻟﻄﺮﻳﻘﺔ ﺍﻟﺜﺎﻧﻴﺔ٢/٣/٣) ﺃﻭﻻ ﺎﺛﺎﻧﻴ ﺍﻟﺸﺮﻋﻴﺔ ﺍﻻﻟﺘﺰﺍﻡ ﺑﺴﻠﻢ ﺍﻷﻭﻟﻮﻳﺎﺕ ﺍﻹﺳـﻼﻣﻴﺔ ﺍﳌﺨﺎﻃﺮﺓ ﺛﺎﻟﺜﹰﺎ ( ﺍﻟﻄﺮﻳﻘﺔ ﺍﻟﺜﺎﻟﺜﺔ٣/٣/٣) ( ﺍﻟﻄﺮﻳﻘﺔ ﺍﻟﱵ ﺍﻗﺘﺮﺣﻬﺎ٤/٣/٣) ﻣﺘﻮﺳﻂ ﺍﳌﻌﺪﻝ ﺍﳌﺘﻮﻗﻊ ﺍ ﺑﺄﻭﺯﺍﻥ ﻧﺴﺒﻴﺔﻣﻘﺪﺭ ﻟﻌﻮﺍﺋﺪ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﺜﻴﻠﺔ ﺍﳌﺘﺼﻔﺔ ﺑﻨﻔﺲ ﺩﺭﺟﺔ ﺍﳌﺨﺎﻃﺮﺓ ﳑﻴﺰﺍﺕ ﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ Harmonic Analysis ﺍﳌﺆﺛﺮﺍﺕ ﺍﻷﺧﺮﻯ ﻋﻠﻰ ﺭﲝﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ- ٤ ( ﺍﻟﻀﺮﺍﺋﺐ١/٤) ( ﺍﻟﺰﻛﺎﺓ٢/٤) ﻣﺜﺎﻝ ﺗﻮﺿﻴﺤﻲ ﺃﻭﻻ ﺎﺛﺎﻧﻴ ١٠٠ ٨٠ ﺛﺎﻟﺜﹰﺎ ( ﺍﻟﺘﻀﺨﻢ٣/٤) ﺍﻷﻭﻝ ﺍﻟﺜﺎﱐ ﻉ ﺽ ﺭ ١٠٠ ١٠٠ ١٠٥ ١١٠ ٥٥ ٢٢٫١٧٩ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ- ٥ ( ﻣﻔﻬﻮﻡ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ١/٥) ﺍﻟﺘﻜﻠﻔﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﺍﳌﺸﺮﻭﻉ ﺘﻤﻊﺍﻟﺘﻜﻠﻔﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﺍ ( ﺍﻷﺳﺎﺱ ﺍﻟﻔﻜﺮﻱ ﳌﻔﻬﻮﻡ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ٢/٥) Social Contvact ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺘﻜﻠﻔﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﱵ ﻳﺘﺤﻤﻠﻬﺎ ﺍﳌﺸﺮﻭﻉ:ﺃﻭﻻﹰ ﺘﻤﻊ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺘﻜﻠﻔﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﱵ ﻳﺘﺤﻤﻠﻬﺎ ﺍ:ﺎﺛﺎﻧﻴ ﺇﳕﺎ ﺍﳌﺆﻣﻨﻮﻥ ﺇﺧﻮﺓ ﻻ ﻳﺆﻣﻦ ﺃﺣﺪﻛﻢ ﺣﱴ ﳛﺐ ﻷﺧﻴﻪ ﻣﺎ ﳛﺐ ﻟﻨﻔﺴﻪ ﻻ ﺿﺮﺭ ﻭﻻ ﺿﺮﺍﺭ ﻭﻣﻦ ﺷﺎﻕ ﺷﻖ ﺍﷲ ﻋﻠﻴﻪ،ﻻ ﺿﺮﺭ ﻭﻻ ﺿﺮﺍﺭ ﻣﻦ ﺿﺎﺭ ﺿﺮﻩ ﺍﷲ ( ﻗﻴﺎﺱ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ٣/٥) (Tangible Costs) ( ﻗﻴﺎﺱ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﻠﻤﻮﺳﺔ١/٣/٥) Net Inputs Shadow Prices Accounting Prices Intrinsic Value (Intangible Costs) ( ﻗﻴﺎﺱ ﺍﻟﺘﻜﻠﻔﺔ ﻏﲑ ﺍﳌﻠﻤﻮﺳﺔ٢/٣/٥) Pollution Cost ( ﻣﺸﻜﻼﺕ ﺍﻟﻘﻴﺎﺱ ﺍﶈﺎﺳﱯ٤/٥) ﺗﺸﻌﺐ ﺻﻠﺔ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺑﺎﻟﻌﻠﻮﻡ ﺍﻷﺧﺮﻯ ﺍﺭﺗﻔﺎﻉ ﺗﻜﻠﻔﺘﻬﺎ ( ﺇﻋﺪﺍﺩ ﺗﻘﺎﺭﻳﺮ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ٥/٥) ﺍﻷﻭﱃ Stewardship Disclosure ﻣﻌﻴﺎﺭ ﺍﻹﻓﺼﺎﺡ ﻣﻌﻴﺎﺭ ﺍﻟﺼﺪﻕ ﻣﻌﻴﺎﺭ ﺍﻷﳘﻴﺔ ﺍﻟﻨﺴﺒﻴﺔ ﺍﳌﺮﺍﺟﻊ ﺍﳌﺮﺍﺟﻊ ﺍﻟﻌﺮﺑﻴﺔ: ﺃﻭﻻ ﻛﻮﺛﺮ ﻋﺒﺪ ﺍﻟﻔﺘﺎﺡ،ﺍﻷﲜﻲ ﺧﺎﻟﺪ ﻣﺼﻄﻔﻰ،ﺇﺑﺮﺍﻫﻴﻢ ﳏﻤﺪ،ﺍﺑﻦ ﺍﻟﻌﺮﰊ ﳏﻤﺪ ﺑﻦ ﺃﲪﺪ،ﺍﺑﻦ ﺭﺷﺪ ﺃﺑﻮ ﻋﺒﻴﺪ ﺍﻟﻘﺎﺻﻢ،ﺍﺑﻦ ﺳﻼﻡ ﳏﻤﺪ ﺃﻣﲔ،ﺍﺑﻦ ﻋﺎﺑﺪﻳﻦ ﻋﺒﺪﺍﷲ ﺑﻦ ﺃﲪﺪ،ﺍﺑﻦ ﻗﺪﺍﻣﺔ ﺍﳉﻮﺯﻳﺔ،ﺍﺑﻦ ﻗﻴﻢ ﺣﺎﺯﻡ،ﺍﻟﺒﺒﻼﻭﻱ ﻋﺒﺪﺍﻟﺴﻼﻡ،ﺑﺪﻭﻱ ﳏﻤﺪ ﺗﻮﻓﻴﻖ،ﺑﻠﺒﻊ ﳏﻤﺪ ﺗﻮﻓﻴﻖ،ﺑﻠﺒﻊ ﻋﺒﺪﺍﻟﺮﲪﻦ،ﺗﺎﺝ ﺍﻟﺘﺮﻣﺬﻱ ﻣﻌﺒﺪ ﻋﻠﻲ،ﺍﳉﺎﺭﺣﻲ ﳏﻤﺪ ﻋﺒﺎﺱ،ﺣﺠﺎﺯﻱ ﳏﻤﺪ ﻋﻼﺀ ﺍﻟﺪﻳﻦ،ﺍﳊﺼﻜﻔﻲ ﻋﻠﻲ،ﺍﳋﻔﻴﻒ ﺃﰊ ﺍﻟﱪﻛﺎﺕ ﺃﲪﺪ،ﺍﻟﺪﺭﺩﻳﺮ ﺷﺎﻩ ﻭﱄ ﺍﻟﺪﻳﻦ،ﺍﻟﺪﻫﻠﻮﻱ ﳏﻤﺪ ﺭﻓﺎﻋﻲ،ﺭﻓﺎﻋﻲ ﳏﻤﺪ ﻧﺼﺮ،ﺭﻓﺎﻋﻲ ﴰﺲ ﺍﻟﺪﻳﻦ،ﺍﻟﺮﻣﻠﻲ ﺃﲪﺪ ﻋﻠﻲ،ﺭﻳﺎﻥ ﳏﻤﺪ ﺃﻧﺲ،ﺍﻟﺰﺭﻗﺎﺀ ﻋﻼﺀ ﺍﻟﺪﻳﻦ،ﺍﻟﺴﻤﺮﻗﻨﺪﻱ ﺣﺴﲔ ﺣﺴﲔ،ﺷﺤﺎﺗﺔ ﳏﻤﺪ ﺑﻦ ﻋﻠﻲ،ﺍﻟﺸﻮﻛﺎﱐ ﻋﺒﺎﺱ،ﺍﻟﺸﲑﺍﺯﻱ : ﲰﲑ،ﺍﻟﺼﺒﺎﻥ ﳏﻤﺪ ﺑﻦ ﺟﻌﻔﺮ،ﺍﻟﻄﱪﻱ ﺃﲪﺪ ﺭﺟﺐ،ﻋﺒﺪﺍﻟﻌﺎﻝ ﺗﻘﻲ ﺍﻟﺪﻳﻦ ﺍﻟﺸﻬﲑ ﺑﺎﺑﻦ ﺍﻟﻨﺠﺎﺭ،ﺍﻟﻔﺘﻮﺣﻲ ﺃﲪﺪ،ﻓﺮﻏﻠﻲ ﺃﲪﺪ،ﻓﺮﻏﻠﻲ ﻋﺒﺪﺍﳊﻤﻴﺪ،ﺍﻟﻘﺎﺿﻲ ﻋﻼﺀ ﺍﻟﺪﻳﻦ،ﺍﻟﻜﺎﺳﺎﱐ ﺳﻴﺪ ﺃﻣﲔ،ﳏﻤﺪ ﺳﺎﻣﻲ،ﻣﻌﺎﺫ ﺑﺮﻫﺎﻥ ﺍﻟﺪﻳﻦ،ﺍﳌﺮﻏﻴﺘﺎﱐ ﳏﻴﻲ ﺍﻟﺪﻳﻦ،ﺍﻟﻨﻮﻭﻱ ﺃﲪﺪ ﻋﻤﺮ،ﻫﺎﺷﻢ ﺍ ﺳﻴﺪ،ﺍﳍﻮﺍﺭﻱ ﺳﻴﺪ،ﺍﳍﻮﺍﺭﻱ ﺳﻴﺪ،ﺍﳍﻮﺍﺭﻱ ﺳﻴﺪ،ﺍﳍﻮﺍﺭﻱ ﳏﻤﺪ ﻧﺼﺮ،ﻫﻮﺍﺭﻱ ﺍﳌﺮﺍﺟﻊ ﺍﻷﺟﻨﺒﻴﺔ: ﺎﺛﺎﻧﻴ American Accounting association, Committee on Measures of Effectiveness for Social Programs. 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