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responsibility activities and disclosure in the
financial statements
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ﻗﺎﺌﻤﺔ ﺍﻝﻤﺤﺘﻭﻴﺎﺕ
ﺍﻝﻤﻭﻀـﻭﻉ
ﺍﻝﺘﺴﻠﺴل
ﺭﻗﻡ ﺍﻝﺼﻔﺤﺔ
.1
ﺍﻹﻫﺩﺍﺀ
.2
ﺸﻜﺭ ﻭﺘﻘﺩﻴﺭ
ﺩ ـ ﻫـ
.3
ﻗﺎﺌﻤﺔ ﺍﻝﻤﺤﺘﻭﻴﺎﺕ
ﻭـﻁ
.4
ﻗﺎﺌﻤﺔ ﺍﻝﺠﺩﺍﻭل
ﻱـﻙ
.5
ﻗﺎﺌﻤﺔ ﺍﻷﺸﻜﺎل
ل
.6
ﻗﺎﺌﻤﺔ ﺍﻝﻤﻼﺤﻕ
ﻡ
.7
ﻤﻠﺨﺹ ﺍﻝﺩﺭﺍﺴﺔ
ﻥـﺱ
.8
ﺍﻹﻁﺎﺭ ﺍﻝﻨﻅﺭﻱ
1
ﺝ
ﺍﻝﻤﻘﺩﻤﺔ
2
.10ﻤﺸﻜﻠﺔ ﺍﻝﺩﺭﺍﺴﺔ
3
.11ﺃﻫﺩﺍﻑ ﺍﻝﺩﺭﺍﺴﺔ
4
.12ﺃﻫﻤﻴﺔ ﺍﻝﺩﺭﺍﺴﺔ
5
.13ﻓﺭﻀﻴﺎﺕ ﺍﻝﺩﺭﺍﺴﺔ
6
.14ﻤﻨﻬﺠﻴﺔ ﺍﻝﺩﺭﺍﺴﺔ
7
.9
.15ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﺴﺎﺒﻘﺔ
8
ﺃﻭﻻ:ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﻌﺭﺒﻴﺔ
.16ﺜﺎﻨﻴﺎ ً:ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻷﺠﻨﺒﻴﺔ
12
.17ﻤﻭﻗﻊ ﺍﻝﺩﺭﺍﺴﺔ ﻤﻥ ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﺴﺎﺒﻘﺔ
16
.18ﺨﻁﺔ ﺍﻝﺩﺭﺍﺴﺔ
17
ﻭ
.19ﺍﻝﺘﻌﺭﻴﻔﺎﺕ ﺍﻹﺠﺭﺍﺌﻴﺔ
17
.20ﺼﻌﻭﺒﺎﺕ ﺍﻝﺩﺭﺍﺴﺔ
17
.21ﺍﻝﻔﺼل ﺍﻷﻭل :ﻤﺩﺨل ﺇﻝﻰ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
20
.22ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل :ﻨﺸﺄﺕ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
21
.23ﺍﻻﺘﺠﺎﻫﺎﺕ ﺍﻝﺭﺌﻴﺴﻴﺔ ﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
24
.24ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻨﻲ :ﺘﻌﺭﻴﻑ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
26
.25ﺍﻝﻤﺒﺎﺩﺉ ﺍﻝﺭﺌﻴﺴﺔ ﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
31
.26ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻝﺙ :ﺃﻫﺩﺍﻑ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
32
.27ﻤﻔﺎﻫﻴﻡ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
33
.28ﺍﻝﻔﺼل ﺍﻝﺜﺎﻨﻲ :ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ
38
.29ﺘﻤﻬﻴﺩ
39
.30ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل :ﺘﻌﺭﻴﻑ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ
40
.31ﺃﺭﻜﺎﻥ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ
42
.32ﻤﺤﺩﺩﺍﺕ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ
43
.33ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻨﻲ :ﻗﻴﺎﺱ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
45
.34ﻤﻌﺎﻴﻴﺭ ﺍﻝﺤﻜﻡ ﻋﻠﻰ ﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ
53
.35ﺃﺴﺎﻝﻴﺏ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ
59
.36ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻝﺙ :ﻤﺸﺎﻜل ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ
61
.37ﺍﻝﻤﻌﺎﻝﺠﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻝﻠﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
67
.38ﺩﻭﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﻓﻲ ﺘﻁﻭﻴﺭ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ
69
ﺯ
.39ﺍﻝﻔﺼل ﺍﻝﺜﺎﻝﺙ :ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ
70
.40ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل :ﺘﻌﺭﻴﻑ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ
71
.41ﻤﺴﺘﻭﻴﺎﺕ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ
74
.42ﻤﺠﺎﻻﺕ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ
77
.43ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻨﻲ :ﻁﺭﻕ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
79
.44ﻨﻁﺎﻕ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
80
.45ﻤﻌﺎﻴﻴﺭ ﺍﺨﺘﻴﺎﺭ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
81
.46ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻝﺙ :ﻤﺯﺍﻴﺎ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ
83
.47ﻤﺤﺩﺩﺍﺕ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ
85
.48ﺍﻝﻤﺒﺤﺙ ﺍﻝﺭﺍﺒﻊ:ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻝﺩﺍﻋﻤﺔ ﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
88
.49ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻝﺩﻭﻝﻴﺔ
88
.50ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ
91
.51ﺇﺴﻬﺎﻤﺎﺕ ﺍﻝﻔﻜﺭ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻓﻲ ﻗﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
94
.52ﺍﻝﺨﻼﺼﺔ
105
.53ﺍﻝﻔﺼل ﺍﻝﺭﺍﺒﻊ :ﺍﻝﺩﺭﺍﺴﺔ ﺍﻝﻌﻤﻠﻴﺔ
108
.54ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل :ﺍﻝﺘﻌﺭﻴﻑ ﺒﺎﻝﺸﺭﻜﺔ ﻋﻴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ ﻭﺃﻨﺸﻁﺘﻬﺎ
110
.55ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻨﻲ :ﻗﻴﺎﺱ ﻭﻋﺭﺽ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﺸﺭﻜﺔ
124
.56ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻝﺙ :ﻓﺼل ﺍﻝﺘﺸﺎﺒﻙ ﺒﻴﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ
ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ
129
.57ﺘﺒﻭﻴﺏ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﺩﺭﻭﺴﺔ
153
.58ﺘﻜﺎﻝﻴﻑ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻨﺎﺠﻤﺔ ﻤﻥ ﻋﻤل ﺍﻝﻤﺼﻔﺎﺓ ﻝﻠﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻴﻁ
158
ﺡ
.59ﺍﻝﻤﺒﺤﺙ ﺍﻝﺭﺍﺒﻊ :ﻨﻤﻭﺫﺝ ﻤﺤﺎﺴﺒﻲ ﺍﺠﺘﻤﺎﻋﻲ ﻤﻘﺘﺭﺡ
161
.60ﺃﻫﺩﺍﻑ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ
162
.61ﺍﻝﻤﻘﻭﻤﺎﺕ ﺍﻷﺴﺎﺴﻴﺔ ﻝﻠﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ
162
.62ﺇﺠﺭﺍﺀﺍﺕ ﺘﻁﺒﻴﻕ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ
163
.63ﺘﻁﺒﻴﻕ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ )ﺍﻝﻜﺸﻭﻓﺎﺕ ﺍﻝﺭﺌﻴﺴﺔ ﻭﺍﻝﻤﻠﺤﻘﺔ(
163
.64ﺍﻝﻤﺯﺍﻴﺎ ﺍﻝﺘﻲ ﺘﺤﻘﻘﻬﺎ ﺍﻝﻨﻤﺎﺫﺝ ﺍﻝﻤﻘﺘﺭﺤﺔ
173
.65ﻨﺘﺎﺌﺞ ﺍﻝﺩﺭﺍﺴﺔ
175
.66ﺘﻭﺼﻴﺎﺕ ﺍﻝﺩﺭﺍﺴﺔ
177
.67ﺜﺒﺕ ﺍﻝﻤﺼﺎﺩﺭ ﻭﺍﻝﻤﺭﺍﺠﻊ
180
.68ﺍﻝﻤﻼﺤﻕ
198
.69ﺍﻝﻤﻠﺨﺹ ﺒﺎﻻﻨﺠﻠﻴﺯﻴﺔ
207
ﻁ
ﻗﺎﺌﻤﺔ ﺍﻝﺠﺩﺍﻭل
ﺭﻗﻡ ﺍﻝﺠﺩﻭل
ﻤﻭﻀﻭﻉ ﺍﻝﺠﺩﻭل
ﺭﻗﻡ ﺍﻝﺼﻔﺤﺔ
)(1
ﺘﻘﺩﻴﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ ﻝﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ
129
)(2
ﺘﻘﺩﻴﺭ ﺍﻝﺤﺎﻻﺕ ﺍﻝﻤﺼﺎﺒﺔ ﺒﺄﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ ﺒﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ
133
)(3
ﺃﻴﺎﻡ ﻤﻜﻭﺙ ﻤﺭﻀﻰ ﺍﻝﺘﻠﻭﺙ ﻤﻥ ﻋﺎﻤﻠﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ
137
)(4
ﺘﺤﺩﻴﺩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻭﺤﺩﺍﺕ ﺍﻝﻌﻼﺠﻴﺔ ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
ﺍﻷﺭﺩﻨﻴﺔ
139
)(5
ﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ ﻋﻼﺝ ﻤﺭﻀﻰ ﺍﻝﺘﻠﻭﺙ ﺒﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
141
)(6
ﺘﻜﻠﻔﺔ ﺍﻝﻁﺎﻗﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻝﻀﺎﺌﻌﺔ ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﻨﺘﻴﺠﺔ ﺍﻝﺘﻠﻭﺙ
144
)(7
ﺘﻘﺩﻴﺭ ﻤﺼﺎﺭﻴﻑ ﺍﻝﺼﻴﺎﻨﺔ ﻨﺘﻴﺠﺔ ﺍﻝﺘﻠﻭﺙ ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
147
)(8
ﻨﺴﺏ ﺃﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ ﺍﻝﺘﻲ ﺘﺼﻴﺏ ﻤﻤﺘﻠﻜﺎﺕ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
148
)(9
ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻤﺎﺩﻴﺔ ﺍﻝﺘﻲ ﺘﺼﻴﺏ ﻤﻤﺘﻠﻜﺎﺕ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
148
)(10
ﻋﻨﺎﺼﺭ ﺘﻜﻠﻔﺔ ﺃﻀﺭﺍﺭ ﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ ﺒﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
149
)(11
ﺘﻘﺩﻴﺭ ﺘﻜﺎﻝﻴﻑ ﺘﻨﻤﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ ﻝﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
151
)(12
ﺘﻘﺩﻴﺭ ﺘﻜﺎﻝﻴﻑ ﻤﺴﺎﻫﻤﺎﺕ ﺍﻝﻤﻨﺘﺞ ﻭﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ ﺒﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
152
)(13
ﺘﻜﺎﻝﻴﻑ ﺘﻨﻤﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ ﺍﻝﺨﺎﺼﺔ ﺒﻘﺎﺌﻤﺔ ﺍﻝﺩﺨل ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
153
)(14
ﺘﻜﺎﻝﻴﻑ ﺘﻨﻤﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﻤﻭﻤﻴﺔ ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
154
)(15
ﺘﻜﺎﻝﻴﻑ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ﺍﻝﺨﺎﺼﺔ ﺒﻘﺎﺌﻤﺔ ﺍﻝﺩﺨل ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
155
)(16
ﺘﻜﺎﻝﻴﻑ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﻤﻭﻤﻴﺔ ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
156
)(17
ﺘﻜﺎﻝﻴﻑ ﺘﻨﻤﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﺨﺎﺼﺔ ﺒﻘﺎﺌﻤﺔ ﺍﻝﺩﺨل ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
156
)(18
ﺘﻜﺎﻝﻴﻑ ﺘﻨﻤﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﻤﻭﻤﻴﺔ ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
157
ﻱ
)(19
ﺘﻜﺎﻝﻴﻑ ﺨﺩﻤﺔ ﺍﻝﻤﺠﺘﻤﻊ ﻭﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ ﺍﻝﺨﺎﺼﺔ ﺒﻘﺎﺌﻤﺔ ﺍﻝﺩﺨل ﻓﻲ
ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
157
)(20
ﺘﻜﺎﻝﻴﻑ ﺨﺩﻤﺔ ﺍﻝﻤﺠﺘﻤﻊ ﻭﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﻤﻭﻤﻴﺔ
ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
158
)(21
ﺘﻘﺩﻴﺭ ﺘﻜﺎﻝﻴﻑ ﺃﻀﺭﺍﺭ ﺍﻝﺒﻴﺌﺔ ﻋﻠﻰ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻴﻁ
161
)(22
ﻤﺴﺘﻭﻴﺎﺕ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻔﻌﻠﻴﺔ ﻓﻲ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ
172
ﻙ
ﻗﺎﺌﻤﺔ ﺍﻷﺸﻜﺎل
ﺭﻗﻡ ﺍﻝﺸﻜل
ﻋﻨﻭﺍﻥ ﺍﻝﺸﻜل
ﺭﻗﻡ ﺍﻝﺼﻔﺤﺔ
)(1
ﻨﻤﻭﺫﺝ ) (SMFCﺍﻻﺠﺘﻤﺎﻋﻲ
96
)(2
ﻨﻤﻭﺫﺝ) (ABTﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﻤﻭﻤﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
98
)(3
ﻨﻤﻭﺫﺝ ﻝﻴﻨﻭﻴﺯ /ﺘﻘﺭﻴﺭ ﺍﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻻﺠﺘﻤﺎﻋﻲ
100
)(4
ﻨﻤﻭﺫﺝ ﻋﺒﺩ ﺍﻝﻤﺠﻴﺩ /ﺘﻘﺭﻴﺭ ﺍﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻻﺠﺘﻤﺎﻋﻲ
103
)(5
ﻨﻤﻭﺫﺝ ﻤﻘﺘﺭﺡ ﻝﻘﺎﺌﻤﺔ ﺍﻝﺩﺨل ﺍﻝﻤﻌﺩﻝﺔ ﺍﺠﺘﻤﺎﻋﻴﹰﺎ ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
164
)(6
ﻨﻤﻭﺫﺝ ﻤﻘﺘﺭﺡ ﻝﻠﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﻤﻭﻤﻴﺔ ﺍﻝﻤﻌﺩﻝﺔ ﺍﺠﺘﻤﺎﻋﻴﹰﺎ ﻓﻲ ﻤﺼﻔﺎﺓ
ﺍﻝﺒﺘﺭﻭل
166
)(7
ﻨﻤﻭﺫﺝ ﻤﻘﺘﺭﺡ ﻝﻘﺎﺌﻤﺔ ﺘﻭﺯﻴﻊ ﺍﻷﺭﺒﺎﺡ/ﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﻤﻌﺩﻝﺔ ﺍﺠﺘﻤﺎﻋﻴﹰﺎ ﻓﻲ
ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
168
)(8
ﻜﺸﻑ ﺘﺤﻠﻴل ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻝﺠﺎﺭﻴﺔ ﻓﻲ ﻗﺎﺌﻤﺔ ﺍﻝﺩﺨل ﺍﻝﻤﻌﺩﻝﺔ ﺍﺠﺘﻤﺎﻋﻴﹰﺎ ﻓﻲ
ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
169
)(9
ﻜﺸﻑ ﺘﺤﻠﻴل ﺍﻷﺼﻭل ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻅﺎﻫﺭﺓ ﺒﺎﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻤﻌﺩﻝﺔ
ﺍﺠﺘﻤﺎﻋﻴﹰﺎ ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
171
ل
ﻗﺎﺌﻤﺔ ﺍﻝﻤﻼﺤﻕ
ﺭﻗﻡ ﺍﻝﻤﻠﺤﻕ
ﻤﻭﻀﻭﻉ ﺍﻝﻤﻠﺤﻕ
ﺭﻗﻡ ﺍﻝﺼﻔﺤﺔ
ﺍﻝﻤﻠﺤﻕ ﺍﻷﻭل
ﻏﻼﻑ ﺘﻘﺭﻴﺭ ﻤﺠﻠﺱ ﺇﺩﺍﺭﺓ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ
199
ﺍﻝﻤﻠﺤﻕ ﺍﻝﺜﺎﻨﻲ
ﺒﻴﺎﻥ ﺍﻝﺩﺨل ﻝﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ
200
ﺍﻝﻤﻠﺤﻕ ﺍﻝﺜﺎﻝﺙ
ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﺎﻤﺔ ﻝﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ
201
ﺍﻝﻤﻠﺤﻕ ﺍﻝﺭﺍﺒﻊ
ﻤﺼﺎﺭﻴﻑ ﺃﺨﺭﻯ ﻝﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ
202
ﺍﻝﻤﻠﺤﻕ ﺍﻝﺨﺎﻤﺱ
ﻤﺨﺼﺹ ﻀﺭﻴﺒﺔ ﺍﻝﺩﺨل
203
ﺍﻝﻤﻠﺤﻕ ﺍﻝﺴﺎﺩﺱ
ﺍﻝﻬﻴﻜل ﺍﻝﺘﻨﻅﻴﻤﻲ ﻝﺸﺭﻜﺔ ﺍﻝﻤﺼﻔﺎﺓ
204
ﺍﻝﻤﻠﺤﻕ ﺍﻝﺴﺎﺒﻊ
ﻤﻠﺨﺹ ﺒﺎﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﺩﻭﻝﻴﺔ
205
ﻡ
ﻤﻠﺨﺹ ﺍﻝﺩﺭﺍﺴﺔ:
ﺘﻌﺩ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺃﺩﺍ ﹰﺓ ﺘﻤﺩ ﺍﻝﻤﺴﺘﻔﻴﺩﻴﻥ ﺒﺎﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﻤﺘﺨـﺫﻱ
ﺍﻝﻘﺭﺍﺭﺍﺕ ﺒﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒـﺎﻝﻨﻭﺍﺤﻲ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ،ﻹﻋﻁـﺎﺀ ﺼـﻭﺭﺓ
ﻤﺘﻜﺎﻤﻠﺔ ﻋﻥ ﺃﺩﺍﺀ ﺍﻝﻤﻨﺸﺄﺓ ،ﺒﺤﻴﺙ ﺘﻀﻡ ﺒﻴﺎﻨﺎﺕ ﺘﺘﻌﻠﻕ ﺒﺎﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﺇﻝﻰ ﺠﺎﻨـﺏ
ﺍﻝﺒﻴﺎﻨﺎﺕ ﻭﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻝﻨﻭﺍﺤﻲ ﺍﻝﻤﺎﻝﻴـﺔ؛ ﻤﻤـﺎ ﻴﻀـﻌﻬﺎ ﺃﻤـﺎﻡ ﺘﺤـﺩﻴﺎﺕ
ﻭﻤﺴﺅﻭﻝﻴﺎﺕ ﺠﺩﻴﺩﺓ ﻤﻨﻬﺎ :ﺯﻴﺎﺩﺓ ﺭﻓﺎﻫﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ.
ﻭﺘﺘﻤﺜل ﻁﺒﻴﻌﺔ ﻤﺸﻜﻠﺔ ﺍﻝﺩﺭﺍﺴﺔ ﻓﻲ ﺃﻥ ﻗﻴﺎﺱ ﻭﺘﺤﻠﻴل ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓـﻲ
ﺍﻝﻤﻨﺸﺂﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ ﺍﻷﺭﺩﻨﻴﺔ ﺘﺘﻁﻠﺏ ﺍﻝﻤﺯﻴﺩ ﻤﻥ ﺍﻻﻫﺘﻤﺎﻡ ﻭﺍﻝﺩﺭﺍﺴﺔ ،ﺨﺼﻭﺼ ﹰﺎ ﻓـﻲ
ﻅل ﺍﻻﻨﻔﺘﺎﺡ ﺍﻻﻗﺘﺼﺎﺩﻱ ،ﻭﺍﻝﺘﻁﻭﺭ ﺍﻝﺘﻜﻨﻭﻝﻭﺠﻲ ،ﻭﺍﺯﺩﻴﺎﺩ ﺤﺩﺓ ﺍﻝﻤﻨﺎﻓﺴﺔ ،ﻭﻜﺒﺭ ﺤﺠﻡ
ﻫﺫﻩ ﺍﻝﻤﻨﺸﺂﺕ ،ﻭﻝﻤﺎ ﻝﻬﺫﻩ ﺍﻝﻤﻨﺸﺂﺕ ﻤﻥ ﺘﺄﺜﻴﺭ ﻋﻠـﻰ ﺍﻝﺒﻴﺌـﺔ ﻭﺍﻝﻤﺠﺘﻤـﻊ ،ﻭﻝﻭﺠـﻭﺩ
ﺼﻌﻭﺒﺎﺕ ﺘﻭﺍﺠﻪ ﻫﺫﻩ ﺍﻝﻤﻨﺸﺂﺕ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻝﺘﺤﻠﻴل ﻷﺩﺍﺌﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻲ.
ﻫﺩﻓﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﻭﻀﻊ ﺇﻁﺎﺭ ﻋﺎﻡ ﻤﻘﺘﺭﺡ ﻝﻘﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺒﻴـﺎﻥ
ﺃﻫﻤﻴﺔ ﻗﻴﺎﺱ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻝﺘﺤﺴﻴﻥ ﺠﻭﺩﺓ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ
ﺍﻝﻤﺎﻝﻴﺔ ﻝﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﻭﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﻤﻤﺎﺜﻠﺔ ﻝﻬﺎ .ﻭﻗـﺩ ﻨـﺘﺞ ﻋـﻥ
ﺍﻝﺩﺭﺍﺴﺔ ﺍﻝﻌﻤﻠﻴﺔ؛ ﺍﻨﻪ ﻻ ﻴﻭﺠﺩ ﺘﻁﺒﻴﻕ ﻓﻌﻠﻲ)ﻗﻴﺎﺱ ﻭﺇﻓﺼﺎﺡ( ﻝﻠﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ
ﺍﻝﺸﺭﻜﺔ ﺍﻝﻤﺫﻜﻭﺭﺓ ،ﻭﺃﻥ ﺍﻝﻨﻅﺎﻡ ﺍﻝﺤﺎﻝﻲ ﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻓﻲ ﺍﻝﺸﺭﻜﺔ ﺍﻝﻤﺫﻜﻭﺭﺓ ﺁﻨﻔـ ﹰﺎ
ﻴﻜﺘﻔﻲ ﺒﺤﺼﺭ ﻭﺤﺴﺎﺏ ﻋﻨﺎﺼﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺭﺘﺒﻁﺔ ﺒﻨﺸﺎﻁ ﺍﻝﻤﻨﺸﺄﺓ ﺩﻭﻥ ﺍﻷﺨـﺫ ﻓـﻲ
ﺍﻻﻋﺘﺒﺎﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ؛ ﻤﻤﺎ ﻴﺅﺜﺭ ﻓﻲ ﺍﻝﻨﺘﺎﺌﺞ ﻭﺒﻴﺎﻨﺎﺕ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻝﻠﻨﺸﺎﻁ ،ﻭﻋﻠﻰ
ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ .ﻭﺃﻥ ﺍﻝﺸﺭﻜﺔ ﻤﻭﻀﻊ ﺍﻝﺩﺭﺍﺴﺔ ﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ ﺒﺤﺩ ﺃﻋﻠﻰ ﻤﻥ ﺍﻝﻤﺴﺘﻭﻴﺎﺕ
ﺍﻝﻤﺴﻤﻭﺡ ﺒﻬﺎ؛ ﻤﻤﺎ ﻴﺅﺩﻱ ﺇﻝﻰ ﺍﻹﻀﺭﺍﺭ ﺒﺎﻝﻌﺎﻤﻠﻴﻥ ،ﻭﺍﻝﻤﺠﺘﻤﻊ ،ﻭﺍﻝﻐـﻼﻑ ﺍﻝﺠـﻭﻱ ،
ﻭﻫﺩﺭ ﻝﻠﻁﺎﻗﺎﺕ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻝﻀﺎﺌﻌﺔ ،ﻭﺍﺭﺘﻔﺎﻉ ﺘﻜﺎﻝﻴﻑ ﺍﻝﺼﻴﺎﻨﺔ ﻝﻤﻤﺘﻠﻜﺎﺘﻬـﺎ ،ﻭﺒﺎﻝﺘـﺎﻝﻲ
ﺘﺼﺒﺢ ﻫﺫﻩ ﺍﻝﻤﻨﺸﺂﺕ ﻋﺒﺌ ﹰﺎ ﻋﻠﻰ ﺍﻝﻤﺠﺘﻤﻌﺎﺕ ﺍﻝﺘﻲ ﺘﻌﻴﺵ ﻓﻴﻬﺎ ﺒـﺩل ﺍﻝﻤﺴـﺎﻫﻤﺔ ﻓـﻲ
ﺘﻨﻤﻴﺘﻬﺎ.
ﻭﺃﻭﺼﻰ ﺍﻝﺒﺎﺤﺙ ﺒﺄﻥ ﻴﺘﻡ ﺘﻁﻭﻴﺭ ﺍﻝﻨﻅﺎﻡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻠﺸﺭﻜﺔ ﺍﻝﻤﺫﻜﻭﺭﺓ ،ﺒﺤﻴـﺙ
ﻴﺸﻤل ﻋﻠﻰ ﺍﻝﺒﻴﺎﻨﺎﺕ ﻭﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺨﺎﺼـﺔ ﺍﻝﺒﻴﺌﻴـﺔ
ﻥ
ﻤﻨﻬﺎ ،ﻜﻤﺎ ﺃﻭﺼﻰ ﺒﻀﺭﻭﺭﺓ ﻗﻴﺎﻡ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺒﺘﺭﻜﻴـﺏ ﻤﻌـﺩﺍﺕ
ﻓﻼﺘﺭ ﻝﺘﻨﻘﻴﺔ ﺍﻝﻬﻭﺍﺀ ،ﺒﺩل ﺩﻓﻊ ﺍﻝﺭﺴﻭﻡ ﻝﺒﻠﺩﻴﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ؛ ﻭﺫﻝـﻙ ﻝﺨﻔـﺽ ﻤﺴـﺘﻭﻴﺎﺕ
ﺍﻝﺘﻠﻭﺙ ﺇﻝﻰ ﺍﻝﺤﺩ ﺍﻝﻤﺴﻤﻭﺡ ﺒﻪ ﻤﺤﻠﻴ ﹰﺎ ،ﻝﺘﺠﻨﻴﺏ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻭﺍﻝﻤﺠﺘﻤﻊ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻨﺎﺠﻤﺔ
ﻋﻨﻪ ،ﻭﺯﻴﺎﺩﺓ ﺍﻝﻀﻐﻁ ﻤﻥ ﻗﺒل ﺍﻝﺠﻬﺎﺕ ﺍﻝﺤﻜﻭﻤﻴﺔ ﻋﻠﻰ ﺍﻝﻤﻨﺸﺂﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ ﻭﻓـﺭﺽ
ﺴﻴﺎﺴﺔ ﻀﺭﻴﺒﻴﺔ ﺭﺍﺩﻋﺔ ﻓﻲ ﺤﺎل ﻋﺩﻡ ﺍﻻﻝﺘﺯﺍﻡ ﺒﻤﺴﺘﻭﻴﺎﺕ ﺍﻝﺘﻠﻭﺙ ،ﻭﺇﻋﺎﺩﺓ ﺍﻝﻨﻅﺭ ﻓﻴﻤﺎ
ﻴﺘﻌﻠﻕ ﺒﺒﻨﻭﺩ ﺍﻝﻤﺎﺩﺓ ﺭﻗـﻡ)/6ﺏ20/ﻭ18ﻭ (16ﻤـﻥ ﻗـﺎﻨﻭﻥ ﺍﻝﺸـﺭﻜﺎﺕ ﺍﻷﺭﺩﻨـﻲ
ﺭﻗﻡ22ﻝﻌﺎﻡ1997ﻡ ،ﻭﻗﺎﻨﻭﻥ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ ﺭﻗﻡ 76ﻝﺴﻨﺔ ،2002ﻭﺍﻝﺘﻲ ﻝـﻡ ﺘﺄﺨـﺫ
ﻝﻐﺎﻴﺔ ﺍﻵﻥ ﺼﻔﺔ ﺍﻹﻝﺯﺍﻤﻴﺔ ﻭﺍﻝﻤﺘﺎﺒﻌﺔ.
ﻭﺍﻻﻝﺘﺯﺍﻡ ﺍﻴﻀ ﹰﺎ ﺒﺘﻁﺒﻴﻕ ﻗﺎﻨﻭﻥ ﺘﺸﻐﻴل ﺍﻝﻤﻌﺎﻗﻴﻥ ﺍﻝﺼـﺎﺩﺭ ﻋـﻥ ﻭﺯﺍﺭﺓ ﺍﻝﺘﻨﻤﻴـﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻷﺭﺩﻨﻴﺔ ،ﻤﺎﺩﺓ ﺭﻗﻡ، "4ﺍﻝﻔﻘﺭﺓ"ﻭﺍﻭ" ﺒﻨﺩ ﺭﻗﻡ" ،"2ﻭﺍﻝﺫﻱ ﻴﻨﺹ ﻋﻠﻰ ﺘﺸﻐﻴل
ﺍﻝﻌﺎﻤﻠﻴﻥ ﻤﻥ ﺍﻝﺤﺎﻻﺕ ﺍﻹﻨﺴﺎﻨﻴﺔ ﻤﺎﻻ ﻴﻘل ﻋﻥ ﻨﺴﺒﺔ %2ﻤﻥ ﺇﺠﻤﺎﻝﻲ ﺍﻝﻌـﺎﻤﻠﻴﻥ ﻓﻴﻬـﺎ،
ﻭﻫﺫﺍ ﻜﻠﻪ ﻴﺠﻌل ﺍﻝﻤﻨﺸﺂﺕ ﺘﺄﺨﺫ ﺒﻌﻴﻥ ﺍﻻﻋﺘﺒﺎﺭ ﺍﻝﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺯﻴﺎﺩﺓ ﺭﻓﺎﻫﻴﺔ ﺍﻝﻤﺠﺘﻤـﻊ
ﻭﻋﺩﻡ ﺍﻹﻀﺭﺍﺭ ﺒﻪ.
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@ @ð‡îèànÛa@Ý—ÐÛa
@ @òaŠ‡ÜÛ@âbÈÛa@Šbüa
)(1-1
ﺍﻝﻤﻘﺩﻤــﺔ
)(2-1
ﻤﺸﻜﻠﺔ ﺍﻝﺩﺭﺍﺴﺔ ﻭﺃﺴﺌﻠﺘﻬﺎ
)(3-1
ﺃﻫﺩﺍﻑ ﺍﻝﺩﺭﺍﺴﺔ
)(4-1
ﺃﻫﻤﻴﺔ ﺍﻝﺩﺭﺍﺴﺔ
)(5-1
ﻓﺭﻀﻴﺎﺕ ﺍﻝﺩﺭﺍﺴﺔ
) (6-1ﻤﻨﻬﺠﻴﺔ ﺍﻝﺩﺭﺍﺴﺔ
) (7-1ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﺴﺎﺒﻘﺔ
) (8-1ﻤﻭﻗﻊ ﺍﻝﺩﺭﺍﺴﺔ ﻤﻥ ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﺴﺎﺒﻘﺔ
) (9-1ﺨﻁﺔ ﺍﻝﺩﺭﺍﺴﺔ
) (10-1ﺍﻝﺘﻌﺭﻴﻔﺎﺕ ﺍﻹﺠﺭﺍﺌﻴﺔ
) (11-1ﺼﻌﻭﺒﺎﺕ ﻭﻤﺤﺩﺩﺍﺕ ﺍﻝﺩﺭﺍﺴﺔ
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@ @ð‡îèànÛa@Ý—ÐÛa
) (1-1ﺍﻝﻤﻘﺩﻤــﺔ:
ﺇﻥ ﻅﻬﻭﺭ ﺍﻝﻤﻨﺸﺎﺕ ﻋﻠﻰ ﻤﺨﺘﻠﻑ ﺃﺸﻜﺎﻝﻬﺎ ،ﺸ ﹼﻜل ﻨﻘﻁﺔ ﺘﺤﻭل ﺭﺌﻴﺴﻴﺔ ﻓﻲ
ﻤﺴﻴﺭﺓ ﺍﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻝﻌﺎﻝﻤﻲ ،ﺤﻴﺙ ﺃﺼﺒﺤﺕ ﻫﺫﻩ ﺍﻝﻤﻨﺸﺎﺕ ﺘﻤﺜل ﻜﻴﺎﻨﺎﺕ
ﺍﻗﺘﺼﺎﺩﻴﺔ ﻀﺨﻤﺔ ﺘﺘﺤﻜﻡ ﻓﻲ ﺭﺃﺱ ﺍﻝﻤﺎل ،ﻻ ﺒل ﻭﺘﺴﻴﻁﺭ ﻋﻠﻰ ﻤﺠﺘﻤﻌﺎﺕ ﺒﺄﻜﻤﻠﻬﺎ
ﻤﺘﺠﺎﻭﺯﺓ ﻤﺤﻭﺭ ﻭﺠﻭﺩﻫﺎ ﺍﻷﺴﺎﺴﻲ ﺇﻝﻰ ﺍﻝﺒﻌﺩ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺍﻝﻤﺘﻤﺜل ﻓﻲ ﺍﻝﺘﺤﻜﻡ ﺒﺎﻝﻤﻭﺍﺭﺩ
ﺍﻝﺒﺸﺭﻴﺔ ﻭﺍﻝﺒﻴﺌﻴﺔ ﻋﻠﻰ ﺤﺩ ﺴﻭﺍﺀ ،ﻤﻤﺎ ﺃﺩﻯ ﺇﻝﻰ ﺁﺜﺎﺭ ﺴﻠﺒﻴﺔ ﻋﻠﻰ ﺍﻝﺒﻴﺌﺔ ﻭﺍﻹﻨﺴﺎﻥ
ﻭﺍﻝﻤﺠﺘﻤﻊ.
ﻭﻨﺘﻴﺠﺔ ﻗﺼﻭﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺘﻘﻠﻴﺩﻴﺔ ﻓﻲ ﺍﻝﻘﻴﺎﻡ ﺒﻬﺫﺍ ﺍﻝﻘﻴﺎﺱ ،ﻅﻬﺭ ﻓـﻲ ﺍﻝﻔﻜـﺭ
ﺍﻝﻤﺤﺎﺴﺒﻲ ﻤﻔﻬﻭﻡ ﻤﺤﺎﺴﺒﺔ "ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ" ﻓﻲ ﺍﻝﻘـﺭﻥ ﺍﻝﻌﺸـﺭﻴﻥ ﻝﻤﻌﺎﻝﺠـﺔ
ﻭﺘﺨﻠﻴﺹ ﺍﻝﻤﺠﺘﻤﻊ ﻤﻥ ﺍﻵﺜﺎﺭ ﺍﻝﺴﻠﺒﻴﺔ ﺍﻝﺘﻲ ﺃﻨﺘﺠﺘﻬﺎ ﻫﺫﻩ ﺍﻝﻤﻨﺸﺂﺕ ،ﻨﺘﻴﺠـﺔ ﻤﻤﺎﺭﺴـﺔ
ﻋﻤﻠﻬﺎ.
ﻼ ﻝﻸﺩﺍﺀ ،ﻭﺫﻝﻙ ﻝﻌﺩﻡ ﺃﺨﺫﻩ
ﺇﻥ ﻤﻘﻴﺎﺱ ﺍﻝﺭﺒﺢ ﻓﻲ ﺍﻝﻤﻨﺸﺎﺕ ﻝﻡ ﻴﻌﺩ ﻤﻌﻴﺎﺭﹰﺍ ﺸﺎﻤ ﹰ
ﻓﻲ ﺍﻝﺤﺴﺒﺎﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻨﺎﺠﻤﺔ ﻋﻥ ﺃﺩﺍﺀ ﺍﻝﻤﺸﺭﻭﻉ ﻭﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ،ﻭﻝﻡ
ﻴﻌﺩ ﻴﻨﻅﺭ ﺇﻝﻰ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻋﻠﻰ ﺃﺴﺎﺱ ﺃﻨﻬﺎ ﺘﻤﺜل ﻗﻴﻤﺔ ﻋﻭﺍﻤل ﺍﻹﻨﺘﺎﺝ ﺍﻝﻤﺴـﺘﻨﻔﺫﺓ ﻓـﻲ
ﺘﺤﻘﻴﻕ ﻗﺩﺭ ﻤﻌﻴﻥ ﻤﻥ ﺍﻹﻨﺘﺎﺝ ﻋﻠﻰ ﺸﻜل ﺴﻠﻊ ﻭﺨﺩﻤﺎﺕ ،ﻭﺇﻨﻤﺎ ﺘﻌﻭﻴﺽ ﺍﻝﻤﺠﺘﻤﻊ ﻋﻤﺎ
ﻝﺤﻕ ﺒﻪ ﻤﻥ ﺃﻀﺭﺍﺭ ﻨﺘﻴﺠﺔ ﺇﻨﺘﺎﺝ ﺫﻝﻙ ﺍﻝﻤﻨﺘﺞ ،ﻭﻫﺫﺍ ﻴﺘﻁﻠﺏ ﺇﻴﺠـﺎﺩ ﺃﺴـﺎﺱ ﻤﻼﺌـﻡ
ﻝﻘﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺒﻐﺭﺽ ﺍﻝﺤﺼﻭل ﻋﻠﻰ ﺍﻝﺒﻴﺎﻨﺎﺕ ﻭﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﻔﻴﺩﺓ ﻋﻨـﺩ
ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻝﺭﺸﻴﺩﺓ.
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ﺇﻥ ﻤﺴﺅﻭﻝﻴﺔ ﺍﻝﻤﺅﺴﺴﺎﺕ ﺤﻴﺎل ﺍﻝﻤﺠﺘﻤﻌﺎﺕ ﺘﻌﺘﺒﺭ ﻤﻥ ﺍﻝﻤﻭﺍﻀﻴﻊ ﺍﻝﻤﺜﻴﺭﺓ ﻝﻠﺠﺩل
ﻴﻭﻤ ﹰﺎ ﺒﻌﺩ ﻴﻭﻡ ،ﻓﻔﻲ ﺍﻝﺴﺒﻌﻴﻨﺎﺕ ﻭﺍﻝﺜﻤﺎﻨﻴﻨﺎﺕ ﻜﺎﻥ ﺍﻻﻫﺘﻤﺎﻡ ﻓﻲ ﺍﻝﺒﻠﺩﺍﻥ ﺍﻝﻤﺘﻁﻭﺭﺓ ﻤﺭﻜﺯﹰﺍ
ﻋﻠﻰ ﺍﻝﺒﻴﺌﺔ ،ﺇﻻ ﺃﻥ ﺍﻫﺘﻤﺎﻤﻬﻡ ﺘﺤﻭل ﻓﻲ ﺍﻝﺘﺴﻌﻴﻨﺎﺕ ﻭﺍﺘﺴﻊ ﻝﻴﺸﻤل ﻤﺴـﺅﻭﻝﻴﺎﺘﻬﺎ ﺘﺠـﺎﻩ
ﺍﻹﻨﺴﺎﻥ ﻭﺍﻻﻗﺘﺼﺎﺩ ،ﻭﺒﻘﺒﻭل ﺍﻝﻔﻜﺭﺓ ﺍﻝﺘﻲ ﺘﻨﺎﺩﻱ ﺒﺘﻘﻴـﻴﻡ ﺍﻝﻤﺸـﺭﻭﻉ ﻋﻠـﻰ ﺃﺴـﺎﺱ
ﻤﺴﺎﻫﻤﺎﺘﻪ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺃﻱ ﻋﻠﻰ ﺃﺴﺎﺱ ﺘﺩﻓﻕ ﻤﺨﺭﺠﺎﺕ ﺍﻝﻤﺠﺘﻤﻊ.
ﺇﻥ ﻤﻥ ﺍﺒﺭﺯ ﺃﻫﺩﺍﻑ ﻗﻴﺎﺱ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﺘـﻭﻓﻴﺭ ﻤﻌﻠﻭﻤـﺎﺕ
ﻭﺇﻋﺩﺍﺩ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺍﻝﺘﻲ ﻤﻥ ﺸﺄﻨﻬﺎ ﺃﻥ ﺘﻌﻜﺱ ﻤـﺩﻯ ﺍﻝﺘـﺯﺍﻡ ﻤﻨﻅﻤـﺎﺕ
ﺍﻷﻋﻤﺎل ﺒﺎﻹﻓﺼﺎﺡ ﻋﻥ ﺃﺩﺍﺌﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻲ؛ ﺴﻌﻴﺎ ﺇﻝﻰ ﺘـﻭﻓﻴﺭ ﺍﻝﻘـﺩﺭ ﺍﻝﻜـﺎﻓﻲ ﻤـﻥ
ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﻔﻴﺩﺓ ﻓﻲ ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻝﺭﺸﻴﺩﺓ ﻝﺩﻯ ﻤﺨﺘﻠﻑ ﺍﻷﻁﺭﺍﻑ.
ﻓﻲ ﻀﻭﺀ ﻤﺎ ﺘﻘﺩﻡ ،ﻜﺎﻥ ﻻﺒﺩ ﻤﻥ ﻫـﺫﻩ ﺍﻝﺩﺭﺍﺴـﺔ ،ﻭﺍﻝﺨـﻭﺽ ﻓـﻲ ﻤﺤﺎﺴـﺒﺔ
ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺨﺎﺼﺔ ﻤﺎﻴﺘﻌﻠﻕ ﺒﺎﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻋﻥ ﺍﻷﻨﺸـﻁﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ؛ ﻝﻴﺅﺩﻱ ﺒﺎﻝﻨﻬﺎﻴﺔ ﺇﻝﻰ ﻭﻀﻭﺡ ﺍﻝﺭﺅﻴﺎ ﻓﻲ ﺘﺤﺩﻴﺩ ﺤﺠﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤـﺎﻋﻲ،
ﻭﺍﻝﻤﺘﻁﻠﺒﺎﺕ ﺍﻝﺘﻲ ﻴﻨﺒﻐﻲ ﻋﻠﻰ ﺍﻝﻤﻨﺸﺂﺕ ﺍﻻﻝﺘﺯﺍﻡ ﺒﻬﺎ ﻝﻐﺭﺽ ﺘﻌﻅﻴﻡ ﻫـﺎﻤﺵ ﺍﻝﺭﺒﺤﻴـﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺇﻤﻜﺎﻨﻴﺔ ﻗﻴﺎﺴﻬﺎ ﺨﺩﻤ ﹰﺔ ﻝﻠﻤﺠﺘﻤﻊ ﻭﺍﻝﺒﻴﺌﺔ .
) (2-1ﻤﺸﻜﻠﺔ ﺍﻝﺩﺭﺍﺴﺔ:
ﺘﻌﺩ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﺼﺩﺭ ﺍﻷﻭل ﻝﻠﻤﻌﻠﻭﻤﺎﺕ ﻝﺠﻤﻴﻊ ﺍﻝﺠﻬـﺎﺕ ﺍﻝﺘـﻲ ﻝﻬـﺎ
ﻤﺼﻠﺤﺔ ﻓﻲ ﺸﻤﻭﻝﻴﺔ ﻫﺫﻩ ﺍﻝﻘﻭﺍﺌﻡ ﻭﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻨﻬﺎ ،ﻭﻋﻠﻴﻪ ﻴﺠﺏ ﺍﺘﺼﺎﻑ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ
ﺒﺎﻹﻓﺼﺎﺡ ﺍﻝﻜﺎﻤل ،ﻭﺍﻝﺸﻤﻭﻝﻴﺔ ،ﻭﺍﻝﻤﻼﺀﻤﺔ ،ﻭﺍﻝﻌﺭﺽ ﺍﻝﻜﺎﻤـل ﻝﻠﻭﻗـﺎﺌﻊ ﻭﺍﻷﺤـﺩﺍﺙ
ﻭﺍﻝﻤﺘﻐﻴﺭﺍﺕ ﺍﻝﻤﻘﺎﺴﺔ ﻓﻲ ﻓﺘﺭﺓ ﺯﻤﻨﻴﺔ ﻤﻌﻴﻨﺔ.
ﺘﺘﻤﺜل ﻤﺸﻜﻠﺔ ﺍﻝﺩﺭﺍﺴﺔ ﻓﻲ ﻭﺠﻭﺩ ﻨﻘﺹ ﻓﻲ ﺒﻨﻭﺩ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻝﺸﺭﻜﺔ ﻤﺼـﻔﺎﺓ
ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ،ﻨﺘﻴﺠﺔ ﺘﺠﺎﻫل ﻗﻴﺎﺱ ﺘﻜـﺎﻝﻴﻑ ﺃﻨﺸـﻁﺔ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ
ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺫﻝﻙ ﺍﻝﻘﻴﺎﺱ ﻤﺤﺎﺴﺒﻴﺎ ،ﻭﺃﻥ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻭﺼﻔﻴﺔ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻭﺤﺩﻫﺎ ﻏﻴـﺭ
ﻗﺎﺩﺭﺓ ﻋﻠﻰ ﺍﻋﻁﺎﺀ ﺼﻭﺭﺓ ﺩﻗﻴﻘﺔ ﻝﻨﺸﺎﻁ ﺍﻝﻤﻨﺸﺄﺓ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻭﺤﺠـﻡ ﺫﻝـﻙ ﺍﻝﻨﺸـﺎﻁ،
ﺒﺴﺒﺏ ﻋﺩﻡ ﺍﻋﻁﺎﺀ ﻗﻴﻤﺔ ﻜﻤﻴﺔ ﻭﻨﻘﺩﻴﺔ ﻝﺘﻠﻙ ﺍﻻﻨﺸﻁﺔ ،ﻭﺒﺎﻝﺘﺎﻝﻲ ﻋﺩﻡ ﻗﺎﺒﻠﻴﺘﻬﺎ ﻝﻠﻤﻘﺎﺭﻨﺔ.
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ﻝﻘﺩ ﻜﺎﻥ ﺍﻝﻬﺩﻑ ﺍﻝﺭﺌﻴﺴﻲ ﻤﻥ ﺇﻋﺩﺍﺩ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻓﻲ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻤﻌﺭﻓﺔ ﺍﻝﻭﻀﻊ
ﺍﻝﻤﺎﻝﻲ ﻝﻠﻤﻨﺸﺄﺓ ،ﻭﺒﻌﺩ ﻅﻬﻭﺭ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺃﻀﻴﻑ ﺇﻝﻰ ﻫﺫﺍ ﺍﻝﻬﺩﻑ
ﻋﺩﺓ ﺃﻫﺩﺍﻑ ﻤﺘﻼﺯﻤﺔ ﺃﻫﻤﻬﺎ :ﺒﻴﺎﻥ ﻤﺴﺅﻭﻝﻴﺔ ﺍﻝﻤﻨﺸﺎﺕ ﻓﻲ ﺘﺤﻘﻴﻕ ﺍﻝﺭﻓﺎﻫﻴﺔ ﻝﻠﻤﺠﺘﻤـﻊ
ﺍﻝﻤﺤﻴﻁ ،ﻭﺍﻝﺤﺩ ﻤﻥ ﺍﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﻲ ﺒﻜﺎﻓﺔ ﺃﺸﻜﺎﻝﻪ ﻭﺼﻭﺭﻩ.
ﻭﺒﺎﻋﺘﺒﺎﺭ ﺃﻥ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤـﺔ ﺍﻝﻤﺤـﺩﻭﺩﺓ ﻤـﻥ
ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﺭﺍﺌﺩﺓ ﻓﻲ ﺍﻷﺭﺩﻥ ،ﻭﻝﻬﺎ ﺩﻭﺭ ﺍﻗﺘﺼﺎﺩﻱ ﻜﺒﻴﺭ ﻭﺘﺄﺜﻴﺭ ﺍﺠﺘﻤﺎﻋﻲ ﻤﻠﻤـﻭﺱ،
ﻝﺫﻝﻙ ﻓﺈﻨﻪ ﻴﻤﻜﻥ ﺘﺤﺩﻴﺩ ﺠﻭﻫﺭ ﺍﻝﻤﺸﻜﻠﺔ ﻤﻥ ﺨﻼل ﺍﻹﺠﺎﺒﺔ ﻋﻠﻰ ﺍﻷﺴﺌﻠﺔ ﺍﻝﺘﺎﻝﻴﺔ:
.1ﻫل ﺘﻘﻴﺱ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﺤﺩﻭﺩﺓ ﺘﻜﺎﻝﻴﻑ
ﺘﻨﻤﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ ،ﻭﺘﻔﺼﺢ ﻋﻥ ﺘﻠﻙ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻓﻲ ﻗﻭﺍﺌﻤﻬﺎ ﺍﻝﻤﺎﻝﻴﺔ؟
.2ﻫل ﺘﻘﻴﺱ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﺤﺩﻭﺩﺓ ﺘﻜﺎﻝﻴﻑ
ﺍﻝﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﺍﻝﺒﻴﺌﺔ ،ﻭﺘﻔﺼﺢ ﻋﻥ ﺘﻠﻙ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻓﻲ ﻗﻭﺍﺌﻤﻬﺎ ﺍﻝﻤﺎﻝﻴﺔ؟
.3ﻫل ﺘﻘﻴﺱ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﺤﺩﻭﺩﺓ ﺘﻜﺎﻝﻴﻑ
ﺠﻭﺩﺓ ﺍﻝﻤﻨﺘﺞ ﻭﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ ،ﻭﺘﻔﺼﺢ ﻋﻥ ﺘﻠﻙ ﺍﻝﺘﻜـﺎﻝﻴﻑ ﻓـﻲ ﻗﻭﺍﺌﻤﻬـﺎ
ﺍﻝﻤﺎﻝﻴﺔ؟
.4ﻫل ﺘﻘﻴﺱ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﺤﺩﻭﺩﺓ ﺘﻜﺎﻝﻴﻑ
ﺨﺩﻤﺔ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ،ﻭﺘﻔﺼﺢ ﻋﻥ ﺘﻠﻙ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻓﻲ ﻗﻭﺍﺌﻤﻬﺎ ﺍﻝﻤﺎﻝﻴﺔ؟
) (3-1ﺃﻫﺩﺍﻑ ﺍﻝﺩﺭﺍﺴﺔ:
ﺘﻬﺩﻑ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺒﻴﺎﻥ ﻤﺎ ﺇﺫﺍ ﻜﺎﻨﺕ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ
ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﺤﺩﻭﺩﺓ ،ﺘﻘﻴﺱ ﺘﻜﺎﻝﻴﻑ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓـﻲ ﺍﻝﻘـﻭﺍﺌﻡ ﺍﻝﺨﺘﺎﻤﻴـﺔ ﻝﻬـﺎ،
ﻭﺘﻔﺼﺢ ﻋﻥ ﺘﻠﻙ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻤﺤﺎﺴﺒﻴﺎ ،ﻭﺒﻨﺎﺀﹰﺍ ﻋﻠﻰ ﻨﺘﻴﺠﺔ ﺍﻝﻬﺩﻑ ﺍﻝﺴﺎﺒﻕ ﺘـﻡ ﺍﻗﺘـﺭﺍﺡ
ﻨﻤﻭﺫﺝ ﺍﺠﺘﻤﺎﻋﻲ ﻤﻼﺌﻡ ﺘﻌﺘﻤﺩ ﻋﻠﻴﻪ ﺍﻝﺸﺭﻜﺔ ﻤﺤل ﺍﻝﺩﺭﺍﺴﺔ ،ﻝﻘﻴﺎﺱ ﺘﻜﺎﻝﻴﻑ ﺃﻨﺸـﻁﺘﻬﺎ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺍﻹﻓﺼﺎﺡ ﻋﻨﻬﺎ ﻓﻲ ﻗﻭﺍﺌﻤﻬﺎ ﺍﻝﻤﺎﻝﻴﺔ ،ﻭﻴﻨﺴﺤﺏ ﻫﺫﺍ ﺍﻷﻤﺭ ﻋﻠﻰ ﻏﻴﺭﻫـﺎ
ﻤﻥ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﻤﻤﺎﺜﻠﺔ ،ﺤﻴﺙ ﺘﺴﺎﻫﻡ ﻫﺫﻩ ﺍﻻﻨﺸﻁﺔ ﺒﺼﻭﺭﺓ ﻓﻌﺎﻝﺔ ﻓﻲ ﺘﻘﺩﻡ ﺍﻝﻤﻨﺸـﺂﺕ
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ﻭﺘﻁﻭﺭﻫﺎ ،ﺒﻤﺎ ﻴﻨﻌﻜﺱ ﺍﻴﺠﺎﺒﻴ ﹰﺎ ﻋﻠﻰ ﺭﻓﺎﻫﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ ،ﻭﻴﺯﻴﺩ ﻤﻥ ﺇﺩﺭﺍﻙ ﺍﻹﺩﺍﺭﻴـﻴﻥ
ﺒﺄﻫﻤﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺘﻜﺎﻝﻴﻑ ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ .ﻭﻴﻤﻜﻥ ﺇﻴﺠـﺎﺯ
ﺍﻷﻫﺩﺍﻑ ﺍﻝﺴﺎﺒﻘﺔ ﺒﺎﻝﻨﻘﺎﻁ ﺍﻵﺘﻴﺔ:
.1ﺒﻴﺎﻥ ﻤﺩﻯ ﺍﺴﺘﺨﺩﺍﻡ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼـﺎﺡ ﺍﻝﻤﺤﺎﺴـﺒﻲ ﻝﺘﻜـﺎﻝﻴﻑ ﺘﻨﻤﻴـﺔ
ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻝﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ
ﺍﻝﻤﺤﺩﻭﺩﺓ.
.2ﺒﻴﺎﻥ ﻤﺩﻯ ﺍﺴﺘﺨﺩﺍﻡ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﺘﻜﺎﻝﻴﻑ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ
ﺍﻝﻤﺤﻴﻁﺔ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻝﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ
ﺍﻝﻤﺤﺩﻭﺩﺓ.
.3ﺒﻴﺎﻥ ﻤﺩﻯ ﺍﺴﺘﺨﺩﺍﻡ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﺘﻜﺎﻝﻴﻑ ﺠﻭﺩﺓ ﺍﻝﻤﻨﺘﺞ
ﻭﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻝﺸـﺭﻜﺔ ﻤﺼـﻔﺎﺓ ﺍﻝﺒﺘـﺭﻭل ﺍﻷﺭﺩﻨﻴـﺔ
ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﺤﺩﻭﺩﺓ.
.4ﺒﻴﺎﻥ ﻤﺩﻯ ﺍﺴﺘﺨﺩﺍﻡ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴـﺒﻲ ﻝﺘﻜـﺎﻝﻴﻑ ﺨﺩﻤـﺔ
ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻝﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ
ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﺤﺩﻭﺩﺓ.
.5ﺒﻴﺎﻥ ﻤﺩﻯ ﺃﻫﻤﻴﺔ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻭﺘﻭﻓﻴﺭ ﺇﻤﻜﺎﻨﻴﺔ ﺍﻹﻓﺼـﺎﺡ ﻋـﻥ
ﺘﻜﺎﻝﻴﻑ ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴـﺔ ﻝﺸـﺭﻜﺔ ﻤﺼـﻔﺎﺓ
ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﺤﺩﻭﺩﺓ.
.6ﺍﻝﻭﺼﻭل ﺇﻝﻰ ﺍﻝﻨﺘﺎﺌﺞ ﻭﺍﻝﺘﻭﺼﻴﺎﺕ ﺍﻝﻼﺯﻤﺔ ﻝﻤﻌﺎﻝﺠﺔ ﻤﺸﻜﻠﺔ ﺍﻝﺩﺭﺍﺴﺔ ،ﻭﺍﻝﺘـﻲ
ﺘﺴﺎﻫﻡ ﻓﻲ ﺘﻘﺩﻡ ﺍﻝﺒﺤﺙ ﺍﻝﻌﻠﻤﻲ.
) (4-1ﺃﻫﻤﻴﺔ ﺍﻝﺩﺭﺍﺴﺔ:
ﺘﺘﺠﻠﻰ ﺃﻫﻤﻴﺔ ﺍﻝﺩﺭﺍﺴﺔ ﻓﻲ ﺍﻝﻨﻘﺎﻁ ﺍﻵﺘﻴﺔ:
ﻻ ﻝﻪ ،ﻭﺍﻝﺫﻱ ﺘﺘﻐﻴﺭ ﺃﻫﺩﺍﻓـﻪ
ﺃﻭﻻ :ﺘﻌﺘﺒﺭ ﺍﻤﺘﺩﺍﺩﹰﺍ ﻝﻤﺭﺍﺤل ﺍﻝﺘﻁﻭﺭ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻭﺍﺴﺘﻜﻤﺎ ﹰ
ﺒﺘﻐﻴﺭ ﻤﺴﺘﺠﺩﺍﺕ ﺍﻝﻌﺼﺭ ،ﺤﻴﺙ ﻜﺎﻥ ﺍﻝﻬﺩﻑ ﺍﻷﻭﻝﻲ ﻤﻥ ﺍﻝﻤﺤﺎﺴـﺒﺔ ﻤﺴـﻙ ﺍﻝـﺩﻓﺎﺘﺭ
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ﻭﺘﻌﻅﻴﻡ ﺍﻷﺭﺒﺎﺡ ،ﺒﻴﻨﻤﺎ ﻝﻡ ﻴﻌﺩ ﺫﻝﻙ ﺍﻵﻥ ﺍﻝﻬﺩﻑ ﺍﻝﺭﺌﻴﺴﻲ ﺍﻝﻭﺤﻴﺩ ،ﺒﺴﺒﺏ ﻜﺒﺭ ﺤﺠـﻡ
ﺍﻝﻤﻨﺸﺂﺕ ،ﻭﺯﻴﺎﺩﺓ ﺘﺄﺜﻴﺭﻫﺎ ﻋﻠﻰ ﺍﻝﻤﺠﺘﻤﻊ ﻤﻥ ﺨﻼل ﺘﻨﻭﻉ ﺃﻨﺸﻁﺘﻬﺎ ،ﻭﻋﻠﻴﻪ ﻻﺒﺩ ﻤـﻥ
ﻗﻴﺎﺱ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻭﺍﻹﻓﺼﺎﺡ ﻋﻨﻬﺎ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ.
ﺜﺎﻨﻴﺎ :ﺘﺴﺎﻫﻡ ﻫﺫﻩ ﺍﻝﺩﺭﺍﺴﺔ ﻓﻲ ﺘﺄﺼﻴل ﺍﻝﺒﺤﻭﺙ ﻭﺍﻝﺩﺭﺍﺴـﺎﺕ ﺍﻝﻤﺭﺘﺒﻁـﺔ ﺒﻤﺤﺎﺴـﺒﺔ
ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺍﻝﺘﻲ ﺘﻬﺩﻑ ﺒﺸﻜل ﻋﺎﻡ ﺇﻝﻰ ﺘﺤﺴـﻴﻥ ﺭﻓﺎﻫﻴـﺔ ﺍﻝﻤﺠﺘﻤـﻊ،
ﻭﻴﺘﺠﺴﺩ ﺫﻝﻙ ﻤﻥ ﺨﻼل ﻗﻴﺎﺱ ﺘﻜﺎﻝﻴﻑ ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺃﺜﺭﻫﺎ ﻋﻠـﻰ
ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ.
ﺜﺎﻝﺜﺎ :ﺘﺨﺘﺹ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﻘﻴﺎﺱ ﺍﻷﻨﺸﻁﺔ ﻭﺍﻝﻅﻭﺍﻫﺭ ﺫﺍﺕ ﺍﻝﻁﺒﻴﻌﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﻭﻋﻠﻴﻪ ﺃﻋﻁﺕ ﻫﺫﻩ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺒﻌﺩﹰﺍ ﻭﺍﺴﻌ ﹰﺎ ﻝﻠﺩﻭﺭ ﺍﻝﺫﻱ ﺘﻠﻌﺒﻪ
ﻓﻲ ﺨﺩﻤﺔ ﺍﻝﻤﺠﺘﻤﻊ ،ﻭﺘﺤﻤل ﺍﻝﻤﻨﺸﺂﺕ ﺒﻌﺽ ﺃﻋﺒﺎﺀ ﺍﻝﺘﻨﻤﻴﺔ ﻨﻴﺎﺒﺔ ﻋﻥ ﺍﻝﺩﻭﻝﺔ.
ﺭﺍﺒﻌﺎ :ﺍﻻﻨﺘﻘﺎﺩﺍﺕ ﺍﻝﻤﺘﺯﺍﻴﺩﺓ ﺍﻝﺘﻲ ﻭﺠﻬﺕ ﺇﻝﻰ ﻨﻅﺎﻡ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺘﻘﻠﻴﺩﻴﺔ ،ﻭﺫﻝﻙ ﺒﺘﺠﺎﻫﻠﻬﺎ
ﺍﻷﺨﺫ ﺒﺎﻻﻋﺘﺒﺎﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻀﻤﻥ ﺤﺴﺎﺒﺎﺘﻬﺎ ﺍﻝﺨﺘﺎﻤﻴﺔ.
ﺨﺎﻤﺴ ﹰﺎ :ﺘﻌﻤل ﻫﺫﻩ ﺍﻝﺩﺭﺍﺴﺔ ﻋﻠﻰ ﻗﻴﺎﺱ ﺘﻜﺎﻝﻴﻑ ﻜﺎﻓﺔ ﻤﺠـﺎﻻﺕ ﺃﻨﺸـﻁﺔ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ)ﺍﻷﻨﺸﻁﺔ ﺍﻷﺭﺒﻌﺔ( ﻓﻲ ﺩﺭﺍﺴﺔ ﻭﺍﺤﺩﺓ ،ﻭﺒﺎﻝﺘﺎﻝﻲ ﺍﺘﺴﺎﻤﻬﺎ ﺒﺸﻤﻭﻝﻴﺔ ﺍﻝﻬﺩﻑ.
ﺴﺎﺩﺴ ﹰﺎ :ﺘﻌﺩ ﻫﺫﻩ ﺍﻝﺩﺭﺍﺴﺔ -ﻭﻋﻠﻰ ﺤﺩ ﻋﻠﻡ ﺍﻝﺒﺎﺤﺙ -ﺍﻷﻭﻝﻰ ﻤﻥ ﻨﻭﻋﻬﺎ ﻤﻥ ﺨـﻼل
ﺘﻁﺒﻴﻘﻬﺎ ﺍﻝﻌﻤﻠﻲ ﻋﻠﻰ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﺒﺘﺭﻭﻜﻴﻤﺎﻭﻴﺔ ﺒﺄﻨﺸﻁﺘﻬﺎ ﺍﻷﺭﺒﻌﺔ ﻓﻲ ﺍﻷﺭﺩﻥ.
) (5-1ﻓﺭﻀﻴﺎﺕ ﺍﻝﺩﺭﺍﺴﺔ:
ﺘﻬﺩﻑ ﻫﺫﻩ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺍﺨﺘﺒﺎﺭ ﺼﺤﺔ ﺍﻝﻔﺭﻀﻴﺎﺕ ﺍﻝﻌﺩﻤﻴﺔ ﺍﻵﺘﻴﺔ:
ﺍﻝﻔﺭﻀﻴﺔ ﺍﻷﻭﻝﻰ:ﻻﺘﻘﻭﻡ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺒﻘﻴـﺎﺱ ﺘﻜـﺎﻝﻴﻑ ﺃﻨﺸـﻁﺔ
"ﺘﻨﻤﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ" ،ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ.
ﺍﻝﻔﺭﻀﻴﺔ ﺍﻝﺜﺎﻨﻴﺔ :ﻻﺘﻘﻭﻡ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺒﻘﻴـﺎﺱ ﺘﻜـﺎﻝﻴﻑ ﺃﻨﺸـﻁﺔ
"ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ" ،ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ.
ﺍﻝﻔﺭﻀﻴﺔ ﺍﻝﺜﺎﻝﺜﺔ :ﻻﺘﻘﻭﻡ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺒﻘﻴـﺎﺱ ﺘﻜـﺎﻝﻴﻑ ﺃﻨﺸـﻁﺔ
"ﺠﻭﺩﺓ ﺍﻝﻤﻨﺘﺞ ﻭﺨﺩﻤﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ" ،ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ.
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ﺍﻝﻔﺭﻀﻴﺔ ﺍﻝﺭﺍﺒﻌﺔ :ﻻﺘﻘﻭﻡ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺒﻘﻴﺎﺱ ﺘﻜـﺎﻝﻴﻑ ﺃﻨﺸـﻁﺔ
"ﺨﺩﻤﺔ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ" ،ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ.
) (6-1ﻤﻨﻬﺠﻴﺔ ﺍﻝﺩﺭﺍﺴﺔ:
ﺘﺤﻘﻴﻘﺎ ﻷﻫﺩﺍﻑ ﺍﻝﺩﺭﺍﺴﺔ ﺘﻡ ﺘﻘﺴﻴﻤﻬﺎ ﺇﻝﻰ ﻗﺴﻤﻴﻥ:
ﺍﻝﻘﺴﻡ ﺍﻷﻭل :ﺍﻝﺠﺎﻨﺏ ﺍﻝﻨﻅﺭﻱ-:
ﻤﻥ ﺨﻼل ﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻥ ﺍﻝﻤﺼﺎﺩﺭ ﻭﺍﻝﻤﺭﺍﺠﻊ ﺍﻝﻌﻠﻤﻴﺔ ،ﻭﺍﻝﺘﻲ ﺘﺸﻤل ﺍﻝﻜﺘـﺏ
ﻭﺍﻝﺒﺤﻭﺙ ﺍﻝﻤﻨﺸﻭﺭﺓ ،ﻭﺇﺠﺭﺍﺀ ﺍﻝﻤﺴﺢ ﺍﻝﻤﻜﺘﺒﻲ ﻭﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺤﻭﺴﺒﺔ )ﺍﻹﻨﺘﺭﻨﺕ( ﻓﻲ
ﺍﻝﻤﺠﺎل ﺍﻝﻤﺤﺎﺴﺒﻲ ،ﻭﺍﻝﺘﻲ ﻝﻬﺎ ﺼﻠﻪ ﺒﻤﻭﻀـﻭﻉ ﺍﻝﺩﺭﺍﺴـﺔ ،ﻭﻜـﺫﻝﻙ ﺍﻝﻤﻌـﺎﻴﻴﺭ
ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺍﻷﻨﻅﻤﺔ ﻭﺍﻝﺘﺸـﺭﻴﻌﺎﺕ ﺍﻝﻤﻌﻨﻴـﺔ،
ﻭﺍﻝﻌﻤل ﻋﻠﻰ ﺘﺄﺼﻴﻠﻬﺎ ﻭﺘﻁﻭﻴﺭﻫﺎ ﻝﺘﺤﺩﻴﺩ ﺍﻝﻤﻔﺎﻫﻴﻡ ﻭﺍﻝﻤﻀـﺎﻤﻴﻥ ﺍﻝﺘـﻲ ﺘﺸـﻤﻠﻬﺎ
ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﻤﻌﺎﻴﻴﺭ ﺍﻝﻘﻴﺎﺱ ،ﻭﺍﻝﺘﻘﺭﻴﺭ ﻋﻥ ﺘﻜﺎﻝﻴﻑ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤـﺎﻋﻲ
ﻓﻲ ﺍﻝﻘﻁﺎﻉ ﺍﻝﻨﻔﻁﻲ.
ﺍﻝﻘﺴﻡ ﺍﻝﺜﺎﻨﻲ :ﺍﻝﺠﺎﻨﺏ ﺍﻝﻌﻤﻠﻲ-:
ﻴﺘﻜﻭﻥ ﺍﻝﺠﺎﻨﺏ ﺍﻝﻌﻤﻠﻲ ﻤﻥ ﺩﺭﺍﺴﺔ ﺘﻁﺒﻴﻘﻴﺔ ،ﺘﻡ ﻤﻥ ﺨﻼﻝﻬـﺎ ﺩﺭﺍﺴـﺔ ﻭﻓﺤـﺹ
ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻋﺎﻡ 2007ﻡ ﻝﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴـﺔ ﺍﻝﻤﺴـﺎﻫﻤﺔ
ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﺤﺩﻭﺩﺓ ،ﻝﻤﻌﺭﻓﺔ ﻤﺩﻯ ﺍﻻﻝﺘﺯﺍﻡ ﺒﺎﻝﻘﻴﺎﺱ ﻭﺇﻻﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻋﻥ ﺘﻜـﺎﻝﻴﻑ
ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﻗﻭﺍﺌﻤﻬﺎ ﺍﻝﻤﺎﻝﻴﺔ.
ﻭﻗﺩ ﻗﺎﻡ ﺍﻝﺒﺎﺤﺙ ﺒﺎﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺘﻜﺎﻝﻴﻑ ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ
ﻤﻥ ﺨﻼل ﺇﻋﺩﺍﺩ ﻭﻋﺭﺽ ﻁﺭﻕ ﻭﻨﻤﺎﺫﺝ ﻗﻴﺎﺱ ﻭﺇﻓﺼﺎﺡ ﻤﺴﺘﺤﺩﺜﺔ ﻭﺠﺩﻴـﺩﺓ ،ﺃﻤﻜـﻥ
ﻋﻠﻰ ﺃﺴﺎﺴﻬﺎ ﺍﻝﺤﺼﻭل ﻋﻠﻰ ﺍﻝﻨﺘﺎﺌﺞ ،ﻭﺘﻘﺩﻴﻡ ﺍﻝﺘﻭﺼﻴﺎﺕ ﺍﻝﻼﺯﻤﺔ.
ﻭﻴﻌﺘﻤﺩ ﺍﻝﺠﺎﻨﺏ ﺍﻝﻌﻤﻠﻲ ﺍﻴﻀ ﹰﺎ ﺍﻝﻤﻨﻬﺞ ﺍﻻﺴﺘﻘﺭﺍﺌﻲ ،ﻤﻥ ﺨﻼل ﺇﻤﻜﺎﻨﻴﺔ ﺘﻌﻤـﻴﻡ
ﻨﺘﺎﺌﺞ ﻫﺫﻩ ﺍﻝﺩﺭﺍﺴﺔ ﻋﻠﻰ ﺍﻝﻘﻁﺎﻋﺎﺕ ﺍﻝﻤﺘﺸﺎﺒﻬﻪ )ﺍﻝﺼﻨﺎﻋﺎﺕ ﺍﻝﻜﻴﻤﺎﻭﻴﺔ( ،ﻭﺍﻝﺘﻲ ﻝﻬﺎ
ﺘﺄﺜﻴﺭ ﺴﻠﺒﻲ ﻋﻠﻰ ﺍﻝﺒﻴﺌﺔ ﻭﺍﻝﻤﺠﺘﻤﻊ ﻭﺍﻝﻤﻨﺘﺠﺎﺕ ،ﺒﺼﻭﺭﺓ ﻤﺒﺎﺸﺭﺓ.
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) (7-1ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﺴﺎﺒﻘﺔ:
) (1-7-1ﺃﻭ ﹰﻻ :ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﻌﺭﺒﻴﺔ
ﺩﺭﺍﺴﺔ ﺒﺎﻤﺯﺍﺤﻡ ) ،(2008ﺒﻌﻨﻭﺍﻥ "،1ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﺘﻜﺎﻝﻴﻑ ﺃﻀﺭﺍﺭ ﺍﻝﺘﻠـﻭﺙﺍﻝﺒﻴﺌﻲ ﻋﻠﻰ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻲ ﻗﻁﺎﻉ ﺘﻜﺭﻴﺭ ﺍﻝﻨﻔﻁ ﻓﻲ ﺍﻝﻴﻤﻥ" :ﺩﺭﺍﺴﺔ ﻤﻴﺩﺍﻨﻴﺔ.
ﻫﺩﻓﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺍﻝﺘﻌﺭﻑ ﻋﻠﻰ ﺃﻫﻤﻴﺔ ﺍﻻﻋﺘﺭﺍﻑ ﺒﺎﻝﻤﺼﺭﻭﻓﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ ﻓﻲ ﻗﻁﺎﻉ
ﺘﻜﺭﻴﺭ ﺍﻝﻨﻔﻁ ،ﻭﺃﻫﻤﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻠﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ ،ﻭﺒﻴﺎﻥ ﻜﻴﻔﻴﺔ ﻗﻴـﺎﺱ ﺘﻜﻠﻔـﺔ
ﺍﻹﺼﺎﺒﺔ ﺒﺎﻷﻤﺭﺍﺽ ﺍﻝﻨﺎﺘﺠﺔ ﻋﻥ ﺍﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﻲ ،ﻭﺍﻝﺘﻲ ﺘﺼﻴﺏ ﺍﻝﻌﺎﻤﻠﻴﻥ.
ﻭﻜﺎﻥ ﻤﻥ ﻨﺘﺎﺌﺞ ﺍﻝﺩﺭﺍﺴﺔ ﺃﻥ ﺍﻝﺸﺭﻜﺔ ﻻﺘﻌﺘـﺭﻑ ﺒﺎﻝﻤﺼـﺭﻭﻓﺎﺕ ﺍﻝﺒﻴﺌﻴـﺔ ﻭﻜـﺫﻝﻙ
ﺍﻷﺼﻭل ﺍﻝﺒﻴﺌﻴﺔ ﻓﻲ ﻗﻭﺍﺌﻤﻬﺎ ﺍﻝﻤﺎﻝﻴﺔ ،ﻜﻤﺎ ﻻﺘﻘﻭﻡ ﺒﺎﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻋـﻥ ﺍﻵﺜـﺎﺭ
ﺍﻝﺒﻴﺌﻴﺔ ،ﻭﺨﻠﺼﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺇﻤﻜﺎﻨﻴﺔ ﻗﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ ،ﻭﻀﺭﻭﺭﺓ ﺍﻻﻋﺘـﺭﺍﻑ
ﺒﺎﻝﻤﺼﺎﺭﻴﻑ ﻭﺍﻷﺼﻭل ﻭﺍﻻﻝﺘﺯﺍﻤﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ ﻭﺍﻹﻓﺼﺎﺡ ﻋﻨﻬﺎ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ.
ﺩﺭﺍﺴﺔ ﺍﻝﺨﺸﺎﺭﻤﺔ) 2(2008ﺒﻌﻨﻭﺍﻥ ":ﺘﺤﻠﻴل ﻤﺴﺘﻭﻯ ﺍﻹﻓﺼـﺎﺡ ﻋـﻥ ﻤﺤﺎﺴـﺒﺔﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ -ﺩﺭﺍﺴﺔ
ﺘﺤﻠﻴﻠﻴﺔ".
ﻫﺩﻓﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺘﺤﺩﻴﺩ ﻤﺴﺘﻭﻯ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﻤﺤﺎﺴـﺒﺔ
ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺴﻨﻭﻴﺔ ﺍﻝﺼﺎﺩﺭﺓ ﻋﻥ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ
ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ ،ﻭﺍﻝﻤﺩﺭﺠﺔ ﻓﻲ ﺒﻭﺭﺼﺔ ﻋﻤﺎﻥ ﻝﻌﺎﻡ 2007ﻡ ،ﻜﻤﺎ ﻫـﺩﻓﺕ
- 1ﻓﺎﺌﺯ ﺒﺎﻤﺯﺍﺤﻡ "،ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﺘﻜﺎﻝﻴﻑ ﺃﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﻲ ﻋﻠﻰ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻲ ﻗﻁﺎﻉ ﺘﻜﺭﻴـﺭ ﺍﻝـﻨﻔﻁ" :ﺩﺭﺍﺴـﺔ
ﻤﻴﺩﺍﻨﻴﺔ ،ﺭﺴﺎﻝﺔ ﺩﻜﺘﻭﺭﺍﻩ ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ ،ﻜﻠﻴﺔ ﺍﻻﻗﺘﺼﺎﺩ ،ﺠﺎﻤﻌﺔ ﺩﻤﺸﻕ.2008 ،
- 2ﺤﺴﻴﻥ ﻋﻠﻲ ﺍﻝﺨﺸﺎﺭﻤﺔ "،ﺘﺤﻠﻴل ﻤﺴﺘﻭﻯ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﺸـﺭﻜﺎﺕ ﺍﻝﺼـﻨﺎﻋﻴﺔ
ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ -ﺩﺭﺍﺴﺔ ﺘﺤﻠﻴﻠﻴﺔ" ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻤﺼﺭﻴﺔ ﻝﻠﺩﺭﺍﺴﺎﺕ
ﺍﻝﺘﺠﺎﺭﻴﺔ ،ﺍﻝﻤﺠﻠﺩ ﺍﻝﻭﺍﺤﺩ ﻭﺍﻝﺜﻼﺜﻭﻥ ،ﺤﺯﻴـﺭﺍﻥ
2008ﻡ.
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ﺃﻴﻀﺎ ﺇﻝﻰ ﺘﺤﺩﻴﺩ ﺒﻌﺽ ﺍﻝﺴﻤﺎﺕ ﺃﻭ ﺼﻔﺎﺕ ﺍﻝﺸﺭﻜﺔ ﺍﻝﻤﺤﺩﺩﺓ ﻝﻺﻓﺼﺎﺡ ﻋﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﻭﻝﺘﺤﻘﻴﻕ ﻫﺫﻩ ﺍﻷﻫﺩﺍﻑ ،ﻓﻘﺩ ﺘﻡ ﺍﺴﺘﺨﺩﺍﻡ ﺃﺴﻠﻭﺏ ﻤﺅﺸﺭ ﺍﻹﻓﺼﺎﺡ ﻋـﻥ ﺍﻝﺘﻘـﺎﺭﻴﺭ
ﺍﻝﺴﻨﻭﻴﺔ ﻝﻘﻴﺎﺱ ﻤﺴﺘﻭﻯ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻋﻨﺎﺼﺭ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ،ﻭﻗـﺩ ﺘـﻡ
ﺍﺴﺘﺨﺩﺍﻡ ﺃﺴﻠﻭﺏ ﺍﻝﺘﺤﻠﻴل ﺍﻹﺤﺼﺎﺌﻲ ﺍﻝﻭﺼﻔﻲ ﻝﺩﺭﺍﺴﺔ ﺍﻝﻌﻼﻗﺔ ﺒﻴﻥ ﻤﺴﺘﻭﻯ ﺍﻹﻓﺼـﺎﺡ
ﻭﺴﻤﺎﺕ ﺍﻝﺸﺭﻜﺔ)ﺤﺠﻡ ﺍﻝﻤﻭﺠﻭﺩﺍﺕ ﻭﻨﺴﺒﺔ ﺍﻝﻤﺩﻴﻭﻨﻴﺔ ،ﻭﺤﺼﺔ ﺍﻝﺴﻬﻡ ﻤﻥ ﺍﻹﺭﺒﺎﺡ(.
ﻭﺘﺒﻴﻥ ﺃﻥ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﺘﻲ ﺘﺘﻤﻴﺯ ﺒﺤﺠﻡ ﻤﻭﺠﻭﺩﺍﺕ ﻜﺒﻴﺭ ،ﻭﺤﺼﺔ ﺍﻝﺴﻬﻡ ﺍﻝﻭﺍﺤﺩ ﻤﻥ
ﺍﻷﺭﺒﺎﺡ ﻋﺎﻝﻴﺔ ،ﻭﻨﺴﺒﺔ ﻤﺩﻴﻭﻨﻴﺔ ﻤﻨﺨﻔﻀﺔ ،ﺘﺘﻤﺘﻊ ﺒﻤﺴﺘﻭﻯ ﺇﻓﺼﺎﺡ ﻋـﻥ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺃﻋﻠﻰ ﻤﻥ ﻏﻴﺭﻫﺎ ﻤﻥ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻷﺨﺭﻯ.
ﺩﺭﺍﺴﺔ ﺠﺭﺒﻭﻉ) (2007ﺒﻌﻨﻭﺍﻥ":1ﻤﺩﻯ ﺘﻁﺒﻴﻕ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﻓﻲ ﺍﻝﻤﺤﺎﺴـﺒﺔﻋﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﺎﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻓﻲ ﺍﻝﺸﺭﻜﺎﺕ ﺒﻘﻁﺎﻉ ﻏﺯﺓ".
ﻫﺩﻓﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺘﺤﺩﻴﺩ ﻤﻌﻨﻰ ﻭﺍﻀﺢ ﻝﻠﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ،
ﻭﺍﻝﻰ ﺍﻝﺘﻌﺭﻑ ﻋﻠﻰ ﻤﺩﻯ ﻭﺠﻭﺩ ﻤﻨﻅﻤﺎﺕ ﺃﻋﻤـﺎل ﻤـﻥ ﺍﻝﺸـﺭﻜﺎﺕ ﻭﺍﻝﻤﺅﺴﺴـﺎﺕ
ﻤﺘﺨﺼﺼﺔ ﻝﻤﻤﺎﺭﺴﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﻗﻁﺎﻉ ﻏﺯﺓ ،ﻭﺍﻝﺘﻌﺭﻑ ﻋﻠﻰ ﺃﺴـﺱ
ﻭﺃﺴﺎﻝﻴﺏ ﺍﻹﻓﺼﺎﺡ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻝﻬﺫﻩ ﺍﻝﺸﺭﻜﺎﺕ ،ﻭﺍﻗﺘﺭﺍﺡ ﻨﻤﻭﺫﺝ ﻝﻠﻤﺤﺎﺴﺒﺔ ﻋﻥ
ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﺸﺭﻜﺎﺕ ﻓﻲ ﺍﻝﺩﻭل ﺍﻝﻨﺎﻤﻴﺔ ﺒﻤﺎ ﻓﻴﻬﺎ ﺩﻭﻝﺔ ﻓﻠﺴﻁﻴﻥ.
ﻭﻤﻥ ﻨﺘﺎﺌﺞ ﻫﺫﻩ ﺍﻝﺩﺭﺍﺴﺔ ﺒﻨﺎﺀﹰﺍ ﻋﻠﻰ ﺍﻻﺴﺘﺒﻴﺎﻥ ﺍﻝﻤﻘﺩﻡ ،ﺃﻥ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻡ ﺘﺤﻅ ﺒﺎﻝﻘﺩﺭ ﺍﻝﻜﺎﻓﻲ ﻤﻥ ﺍﻻﻫﺘﻤﺎﻡ ﻤـﻥ ﺠﺎﻨـﺏ ﺍﻝﺠﻤﻌﻴـﺎﺕ ﺍﻝﻤﻬﻨﻴـﺔ
ﺍﻝﻔﻠﺴﻁﻴﻨﻴﺔ ،ﻭﺃﻥ ﺍﻹﻁﺎﺭ ﺍﻝﻌﺎﻡ ﻝﻠﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻫﻭ ﺇﻁﺎﺭ ﻏﻴﺭ ﻤﺤﺩﺩ ﺍﻝﻤﻌـﺎﻝﻡ،
ﻭﻋﺩﻡ ﻤﺴﺎﻋﺩﺓ ﺍﻝﺸﺭﻜﺎﺕ ﻋﻠﻰ ﺍﻻﻝﺘﺯﺍﻡ ﺒﺎﻝﻘﻭﺍﻨﻴﻥ ﻭﺍﻷﻨﻅﻤﺔ ﻝﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ﻤﻥ ﺍﻝﺘﻠـﻭﺙ
- 1ﻴﻭﺴﻑ ﻤﺤﻤﻭﺩ ﺠﺭﺒﻭﻉ "،ﻤﺩﻯ ﺘﻁﺒﻴﻕ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﻓﻲ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﺎﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ
ﻓﻲ ﺍﻝﺸﺭﻜﺎﺕ ﺒﻘﻁﺎﻉ ﻏﺯﺓ" ،ﻤﺠﻠﺔ ﺍﻝﺠﺎﻤﻌﺔ ﺍﻹﺴﻼﻤﻴﺔ ،ﺍﻝﻤﺠﻠﺩ ﺍﻝﺨﺎﻤﺱ ﻋﺸﺭ ،ﺍﻝﻌﺩﺩ ﺍﻷﻭل ،
ﻴﻨﺎﻴﺭ2007ﻡ.
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ﻭﺍﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ ﺘﻠﺤﻘﻬﺎ ﻫﺫﻩ ﺍﻝﺸﺭﻜﺎﺕ ،ﻭﻀﺭﻭﺭﺓ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻝﺘﻲ ﺘﻘﻭﻡ
ﺒﻬﺎ ﻫﺫﻩ ﺍﻝﺸﺭﻜﺎﺕ ﻭﻝﻬﺎ ﺁﺜﺎﺭ ﺍﺠﺘﻤﺎﻋﻴﺔ.
ﺩﺭﺍﺴﺔ ﺍﻝﺸﺭﺍﻴﺭﻱ ﻭﺍﻝﻤﻭﻤﻨﻲ) (2006ﺒﻌﻨـﻭﺍﻥ ":1ﻤـﺩﻯ ﻤﺸـﺎﺭﻜﺔ ﺍﻝﺸـﺭﻜﺎﺕﺍﻝﺼﻨﺎﻋﻴﺔ ﺍﻷﺭﺩﻨﻴﺔ ﻓﻲ ﺍﻝﻨﺸﺎﻁﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﻤﺩﻯ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ"
ﻫﺩﻓﺕ ﺍﻝﺩﺭﺍﺴﺔ ﻝﻤﻌﺭﻓﺔ ﻤﺩﻯ ﻤﺸﺎﺭﻜﺔ ﺍﻝﺸـﺭﻜﺎﺕ ﺍﻝﺼـﻨﺎﻋﻴﺔ ﺍﻷﺭﺩﻨﻴـﺔ ﻓـﻲ
ﺍﻝﻨﺸﺎﻁﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﻤﺩﻯ ﺍﻹﻓﺼﺎﺡ ﻋﻨﻬﺎ؛ ﻝﻤﻌﺭﻓﺔ ﻤﺩﻯ ﻗﺩﺭﺓ ﻫﺫﻩ ﺍﻝﺸﺭﻜﺎﺕ ﻓﻲ
ﺘﻘﺩﻴﻡ ﺍﻝﺨﺩﻤﺎﺕ ﻝﻠﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ﻤﻥ ﺤﻴﺙ ﺍﻝﺒﻁﺎﻝﺔ ،ﻭﻤﺤﺎﺭﺒﺔ ﺍﻝﻔﻘﺭ ،ﻭﺍﻝﺼﺤﺔ ،ﻭﻫﻲ
ﺨﺩﻤﺎﺕ ﺘﻌﺘﺒﺭ ﻭﺍﺠﺏ ﻭﻁﻨﻲ ﻝﻴﺴﺕ ﻓﻘﻁ ﻋﻠﻰ ﺍﻝﻘﻁﺎﻉ ﺍﻝﻌﺎﻡ ،ﻻﺒـل ﻋﻠـﻰ ﺍﻝﻘﻁـﺎﻉ
ﺍﻝﺨﺎﺹ ﺃﻥ ﻴﺘﺤﻤل ﻨﺼﻴﺏ ﻤﻥ ﺫﻝﻙ ،ﻭﻜﺫﻝﻙ ﻝﺘﺤﻔﻴﺯ ﻫﺫﻩ ﺍﻝﺸـﺭﻜﺎﺕ ﻋﻠـﻰ ﺘﻁﺒﻴـﻕ
ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﻭﺘﻭﺼﻠﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺒﻌﺩ ﺘﺤﻠﻴل ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﺘﻲ ﺘﻡ ﺠﻤﻌﻬﺎ ﻤﻥ ﺨﻼل ﺍﻻﺴﺘﺒﻴﺎﻥ ،ﺇﻝﻰ
ﺃﻥ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ ﺘﻘﻭﻡ ﺒﺎﻝﺨﺩﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺘﻔﺼﺢ ﻋﻥ ﺫﻝﻙ ﻤﺤﺎﺴﺒﻴﺎ ﺒﺸﻜل
ﻤﺤﺩﻭﺩ ،ﻭﺃﻥ ﺍﻝﺸﺭﻜﺎﺕ ﺘﻘﻭﻡ ﺒﺎﻹﻓﺼﺎﺡ ﺍﻝﻭﺼﻔﻲ ﻋﻥ ﺍﻝﺘﻠﻭﺙ.
ﺩﺭﺍﺴﺔ ﺍﺒﻭﺍﻝﻔﺘﻭﺡ )،(2006ﺒﻌﻨﻭﺍﻥ "2،ﺘﻘﺩﻴﺭ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﺘﻠﻭﺙ ﺍﻝﻬـﻭﺍﺌﻲﻓﻲ ﻤﺩﻴﻨﺔ ﺍﻝﺭﻴﺎﺽ ﺒﺎﻝﻤﻤﻠﻜﺔ ﺍﻝﻌﺭﺒﻴﺔ ﺍﻝﺴﻌﻭﺩﻴﺔ".
ﻫﺩﻓﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺘﻘﺩﻴﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻺﻀـﺭﺍﺭ ﺍﻝﺒﺸـﺭﻴﺔ ﻭﺍﻝﻤﺎﺩﻴـﺔ
ﺍﻝﻨﺎﺠﻤﺔ ﻋﻥ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺌﻲ ﻓﻲ ﻤﻨﻁﻘﺔ ﺍﻝﺭﻴﺎﺽ؛ ﻤﻥ ﺨﻼل ﺘﻘﺩﻴﺭ ﺘﻜﻠﻔـﺔ ﻤﺭﻀـﻰ
ﺍﻝﺘﻠﻭﺙ ،ﻭﺘﻘﺩﻴﺭ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻺﻀﺭﺍﺭ ﻏﻴﺭ ﺍﻝﺒﺸﺭﻴﺔ ﻤﺜل :ﺍﻹﻨﺘﺎﺝ ﺍﻝﺯﺭﺍﻋـﻲ،
ﻭﺍﺴﺘﺨﻼﺹ ﻨﻤﻭﺫﺝ ﻴﺤﺎﻭل ﺘﻘﺩﻴﺭ ﺘﻠﻙ ﺍﻝﺘﻜﺎﻝﻴﻑ.
- 1ﻤﺎﺠﺩ ﺍﻝﺸﺭﺍﻴﺭﻱ ﻭﻏﺎﺯﻱ ﺍﻝﻤﻭﻤﻨﻲ "،ﻤﺩﻯ ﻤﺸﺎﺭﻜﺔ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ ﺍﻷﺭﺩﻨﻴﺔ ﻓﻲ ﺍﻝﻨﺸـﺎﻁﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﻭﻤـﺩﻯ
ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ" ﻤﺠﻠﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻭﺍﻹﺩﺍﺭﺓ ﻭﺍﻝﺘﺄﻤﻴﻥ ،ﺍﻝﻌﺩﺩ ﺍﻝﺴﺎﺒﻊ ﻭﺍﻝﺴﺘﻭﻥ ،ﺠﺎﻤﻌﺔ ﺍﻝﻘﺎﻫﺭﺓ2006 ،ﻡ.
2
-ﻴﺤﻴﻰ ﻋﺒﺩ ﺍﻝﻐﻨﻲ ﺃﺒﻭ ﺍﻝﻔﺘﻭﺡ "،ﺘﻘﺩﻴﺭ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺌﻲ ﻓﻲ ﺍﻝﺭﻴﺎﺽ ﺒﺎﻝﻤﻤﻠﻜﺔ ﺍﻝﻌﺭﺒﻴﺔ ﺍﻝﺴـﻌﻭﺩﻴﺔ"،
ﻤﺠﻠﺔ ﺍﻹﺩﺍﺭﺓ ﺍﻝﻌﺎﻤﺔ ،ﻤﻌﻬﺩ ﺍﻹﺩﺍﺭﺓ ﺍﻝﻌﺎﻤﺔ ﺒﺎﻝﺭﻴﺎﺽ،،ﺍﻝﺴﻌﻭﺩﻴﺔ،ﻤﺠﻠﺩ،46ﻋﺩﺩ1427 ،4ﻫـ2006،ﻡ.
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ﻭﻜﺎﻥ ﻤﻥ ﻨﺘﺎﺌﺞ ﺍﻝﺩﺭﺍﺴﺔ ﺃﻥ ﺇﺠﻤـﺎﻝﻲ ﺍﻝﺘﻜـﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﻝﻠﺘﻠـﻭﺙ ﺒﻠﻐـﺕ
ﺘﻘﺭﻴﺒ ﹰﺎ300ﻤﻠﻴﻭﻥ ﺭﻴﺎل ﺴﻌﻭﺩﻱ ﺴﻨﻭﻴﺎﹰ ،ﻓﻲ ﺤﻴﻥ ﻗﺩﺭﺕ ﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﻜﻠﻴﺔ ﻓﻲ ﺍﻝﺯﺭﺍﻋـﺔ
ﺒﺴﺒﺏ ﺍﻝﺘﻠﻭﺙ ﺒـ14ﻤﻠﻴﻭﻥ ،ﺤﻴﺙ ﺃﻭﺼﻰ ﺍﻝﺒﺎﺤﺙ ﺒﺈﺯﺍﻝﺔ ﻤﺴﺒﺒﺎﺕ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺌﻲ ﻓﻲ
ﺍﻝﻤﻨﻁﻘﺔ ﻋﻴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ؛ ﻝﻠﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﺼﺤﺔ ﺍﻹﻨﺴﺎﻥ ،ﻭﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ.
ﺩﺭﺍﺴﺔ )ﻨﻭﺭ ﻭ ﻤﺤﻤﺩ( 2001،ﺒﻌﻨﻭﺍﻥ" :1ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ":ﻫﺩﻓﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺍﺴﺘﻌﺭﺍﺽ ﻤﺸﻜﻼﺕ ﻭﻤﻌـﺎﻴﻴﺭ ﻗﻴـﺎﺱ ﺘﻜـﺎﻝﻴﻑ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺘﺭﺠﻤﺘﻬﺎ ﻓﻲ ﺘﻘﺎﺭﻴﺭ ﻤﺎﻝﻴﺔ ﻓﻲ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ ﺍﻷﺭﺩﻨﻴﺔ ،ﻭﻤﺤﺎﻭﻝـﺔ
ﺘﺼﻤﻴﻡ ﻨﻤﻭﺫﺝ ﻝﺘﻘﺎﺭﻴﺭ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ .
ﻭﺘﻭﺼﻠﺕ ﺍﻝﺩﺭﺍﺴﺔ ﻤﻥ ﺨﻼل ﺍﻻﺴﺘﺒﻴﺎﻥ ﺍﻝﻤﻘ ﺩﻡ ﺇﻝﻰ ﺘﻘﺩﻴﻡ ﻨﻤﻭﺫﺝ ﻝﺘﺠﻤﻴﻊ ﻭﺘﺒﻭﻴـﺏ
ﻭﻗﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ؛ ﻭﻓﻘﺎ ﻝﻤﺒﺩﺃ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻤﻥ ﻭﺠﻬﺔ ﻨﻅﺭ ﺍﻝﻤﻨﺸﺄﺓ
ﻭﻓﻘ ﹰﺎ ﻷﺴﺎﺱ ﺍﻹﻨﻔﺎﻕ ﺍﻝﻔﻌﻠﻲ ،ﻜﻤﺎ ﻁﺭﺤﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺍﻷﻓﻜﺎﺭ ﺍﻝﻨﻅﺭﻴﺔ ،ﻭﻤﺼﺎﺩﺭ ﺘﻭﻓﻴﺭ
ﺍﻝﻤﺅﺸﺭﺍﺕ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﻤﻘﺎﺭﻨﺔ ﻭﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﻜﻤﻠﺔ ﻓﻲ ﻫﺫﺍ ﺍﻝﺠﺎﻨﺏ.
ﺩﺭﺍﺴﺔ )ﺇﺴﻤﺎﻋﻴل ﺍﺴﻤﺎﻋﻴل(1997،ﻡ ،ﺒﻌﻨﻭﺍﻥ":2ﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔﺒﻴﻥ ﺍﻝﻔﻜﺭ ﻭﺇﺠﺭﺍﺀﺍﺕ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ".
ﻫﺩﻓﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﻤﺤﺎﻭﻝﺔ ﻗﻴﺎﺱ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻭﺤـﺩﺓ ﺍﻻﻗﺘﺼـﺎﺩﻴﺔ
ﺘﺠﺎﻩ ﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ ﻓﻲ ﺇﻁﺎﺭ ﻤﻤﺎﺭﺴﺘﻬﺎ ﻝﻨﺸﺎﻁﻬﺎ ﺍﻻﻋﺘﻴﺎﺩﻱ ،ﻭﺒﺤﺙ ﻤﻔﻬـﻭﻡ ﺍﻝﺘﻜﻠﻔـﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺸﺎﻤل ﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ ،ﻭﻜﺫﻝﻙ ﺍﻗﺘﺭﺍﺡ ﺃﺴﻠﻭﺏ ﻝﻘﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ.
ﺨﻠﺼﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﻀﺭﻭﺭﺓ ﺘﺤﻤـل ﺍﻝﻭﺤـﺩﺍﺕ ﺍﻻﻗﺘﺼـﺎﺩﻴﺔ ﻝﻤﺴـﺅﻭﻝﻴﺎﺘﻬﺎ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺠﺭﺍﺀ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ ﺘﻠﺤﻘﻬﺎ ﺒـﺎﻝﻤﺠﺘﻤﻊ ﻭﺍﻝﺒﻴﺌـﺔ ،ﻭﺃﻭﻀـﺤﺕ ﻋﺠـﺯ
1
-ﻋﺒﺩ ﺍﻝﻨﺎﺼﺭ ﻨﻭﺭ ﻭﻤﻨﻴﺭ ﻤﺤﻤﺩ"،ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ"،:ﺍﻝﻤﺠﻠـﺔ ﺍﻝﺩﻭﻝﻴـﺔ ﻝﻠﻌﻠـﻭﻡ ﺍﻹﺩﺍﺭﻴـﺔ ،ﺍﻝﻤﺠﻠـﺩ ﺍﻝﺴـﺎﺩﺱ،ﺍﻝﻌﺩﺩ
ﺍﻝﺜﺎﻝﺙ2001،ﻡ.
2
-ﺇﺴﻤﺎﻋﻴل ﻤﺤﻤﻭﺩ ﺇﺴﻤﺎﻋﻴل "،ﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ ﺒﻴﻥ ﺍﻝﻔﻜﺭ ﻭﺇﺠﺭﺍﺀﺍﺕ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ" ،ﻤﺠﻠﺔ ﺒﺤﻭﺙ ﺠﺎﻤﻌﺔ ﺤﻠـﺏ،
ﺴﻠﺴﻠﺔ ﺍﻝﻌﻠﻭﻡ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ،ﺍﻝﻌﺩﺩ1997 ،20ﻡ.
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ﺍﻷﻨﻅﻤﺔ ﺍﻝﺘﻘﻠﻴﺩﻴﺔ ﻋﻥ ﺘﻘﺩﻴﻡ ﻤﻌﺎﻝﺠﺎﺕ ﻨﺎﺠﺤﺔ ﻝﻠﻌﺩﻴﺩ ﻤـﻥ ﺍﻝﻤﺸـﺎﻜل ﺍﻝﺘـﻲ ﺘﻭﺍﺠـﻪ
ﺍﻝﻤﺤﺎﺴﺏ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺎﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﻭﺃﻭﺼﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺒﻀﺭﻭﺭﺓ ﻭﺠﻭﺩ ﻗﻭﺍﻨﻴﻥ ﺒﻴﺌﻴﺔ ﺼﺎﺭﻤﺔ ،ﻭﺨﻀﻭﻉ ﻫﺫﻩ ﺍﻝﻤﻨﺸﺎﺕ
ﺇﻝﻰ ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺩﺍﺌﻤﺔ ﻝﻠﺤﺩ ﻤﻥ ﺍﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﻲ.
) (2-7-1ﺜﺎﻨﻴﺎ:ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻷﺠﻨﺒﻴﺔ.
ﺩﺭﺍﺴﺔ ) 2008 ،(Brancoﺒﻌﻨﻭﺍﻥ" :1ﺍﻹﻓﺼـﺎﺡ ﻋـﻥ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔﻝﻠﻤﺼﺎﺭﻑ ﺍﻝﺒﺭﺘﻐﺎﻝﻴﺔ ﻓﻲ ﻤﻭﺍﻗﻌﻬﺎ ﺍﻻﻝﻜﺘﺭﻭﻨﻴﺔ".
ﻫﺩﻓﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﻤﻌﺭﻓﺔ ﻤﺩﻯ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻋﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ
ﻝﻠﻤﺼﺎﺭﻑ ﺍﻝﺒﺭﺘﻐﺎﻝﻴﺔ ﻓﻲ ﻤﻭﺍﻗﻌﻬﺎ ﺍﻻﻝﻜﺘﺭﻭﻨﻴﺔ ﻝﻌﺎﻤﻲ 2004ﻭ2005ﻡ ،ﻭﻤﻘﺎﺭﻨﺘﻬـﺎ
ﺒﺎﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻓﻲ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﺴﻨﻭﻴﺔ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻓﻲ ﻨﻔﺱ ﺍﻷﻋﻭﺍﻡ ﻓﻲ
ﺍﻝﺼﺤﻑ ﺍﻝﺘﻘﻠﻴﺩﻴﺔ.
ﻭﺒﻴﻨﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺃﻥ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺃﺩﺍﺓ ﻤﻬﻤﺔ ﻓـﻲ ﺍﻝﺤـﻭﺍﺭ
ﺒﻴﻥ ﺍﻝﺸﺭﻜﺎﺕ ﻭﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻴﻁ.
ﻜﻤﺎ ﺒﻴﻨﺕ ،ﺃﻥ ﺍﻝﻤﺼﺎﺭﻑ ﺍﻝﻜﺒﻴﺭﺓ ﺍﻝﺤﺠﻡ ﺘﻭﻝﻲ ﺍﻫﺘﻤـﺎﻡ ﺍﻜﺒـﺭ ﺒﺎﻹﻓﺼـﺎﺡ ﻋـﻥ
ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺃﻭﺼﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺒﻀﺭﻭﺭﺓ ﺇﻓﺼﺎﺡ ﺠﻤﻴﻊ ﺍﻝﻤﺅﺴﺴﺎﺕ ﻋـﻥ
ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺴﻭﺍﺀ ﺼﻐﻴﺭﺓ ﺍﻝﺤﺠﻡ ﺍﻭﺍﻝﻜﺒﻴـﺭﺓ ،ﺠﻨﺒـﺎ ﺇﻝـﻰ ﺠﻨـﺏ ﻤـﻊ
ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ.
- Branco.M.Rodrigus," social responsibility disclosure: study of proxies for the public visibility of
1
Portuguese banks". The brish accounting review. vol.3,2008.
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ﺩﺭﺍﺴﺔ ) 2002 ،(Gray, Robﺒﻌﻨﻭﺍﻥ":1ﻤﺸـﺭﻭﻉ ﺍﻝﻤﺤﺎﺴـﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔﻭﺍﻝﻤﺅﺴﺴﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻝﻤﺠﺘﻤﻊ".
ﻫﺩﻓﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﻤﺭﺍﺠﻌﺔ ﺃﺩﺒﻴﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﺨـﻼل 25ﺴـﻨﺔ،
ﻭﺍﻝﺩﻭﺭ ﺍﻝﺫﻱ ﻝﻌﺒﺘﻪ ﻫﺫﻩ ﺍﻝﻤﺅﺴﺴﺎﺕ ﻭﺍﻝﺠﻤﻌﻴﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻓﻲ ﺘﻁﻭﺭ ﻤﻬﻨﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﻭﺒﻴﻨﺕ ﺍﻝﺩﺭﺍﺴﺔ ،ﺃﻥ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺼﻤﻤﺕ ﻝﻔﺘﺢ ﻤﺠﺎل ﻷﻨﻭﺍﻉ ﺠﺩﻴﺩﺓ ﻤـﻥ
ﺍﻝﻤﺤﺎﺴﺒﺔ ﻤﻥ ﺒﻴﻥ ﺃﺩﺒﻴﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺘﻘﻠﻴﺩﻴﺔ ،ﻭﺨﻠﺼﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺃﻨﻪ ﺒﺎﻝﺭﻏﻡ ﻤﻥ
ﺍﻝﺒﺩﺍﻴﺎﺕ ﺍﻝﻀﻌﻴﻔﺔ ،ﻭﺜﻘل ﻭﻁﺄﺓ ﺍﻝﻨﻘﺩ ﺍﻝﻜﺒﻴﺭ ﺍﻝﻤﻭﺠﻪ ﻝﻠﻤﺴـﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﺇﻻ ﺃﻥ
ﻤﺸﺭﻭﻉ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻴﺘﻘﺩﻡ ﺒﺸﻜل ﻤﺘﺯﺍﻴﺩ.
ﺩﺭﺍﺴﺔ) ،2000:(Owenand lehmanﺒﻌﻨﻭﺍﻥ" 2ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻝﺒﻴﺌﻴﺔ".ﺃﺠﺭﻴﺕ ﻫﺫﻩ ﺍﻝﺩﺭﺍﺴﺔ ﻓﻲ ﺍﻝﻤﻤﻠﻜﺔ ﺍﻝﻤﺘﺤﺩﺓ ،ﻭﻗﺩ ﻫﺩﻓﺕ ﺇﻝـﻰ ﺍﻝﻘﻴـﺎﻡ ﺒـﺎﺠﺭﺍﺀ
ﺍﺴﺘﻜﺸﺎﻑ ﻷﻫﻡ ﺍﻻﺘﺠﺎﻫﺎﺕ ﺍﻝﻤﺴﺘﻘﺒﻠﻴﺔ ﻝﻠﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻝﺒﻴﺌﻴﺔ ،ﻭﺫﻝﻙ ﻤﻥ ﺨﻼل
ﺩﺭﺍﺴﺔ ﺍﺴﺘﻜﺸﺎﻓﻴﺔ ﻝﻭﺍﻗﻊ ﺍﻝﻌﻼﻗﺔ ﺒﻴﻥ ﺍﻝﻤﻨﺸﺎﺕ ﻭﺍﻝﻤﺠﺘﻤﻊ؛ ﻝﻠﻭﺼﻭل ﺇﻝﻰ ﺃﻫﻡ ﺍﻝﻌﻨﺎﺼﺭ
ﺍﻷﺴﺎﺴﻴﺔ ﺍﻝﺘﻲ ﺴﺘﺘﻭﺝ ﻫﺫﻴﻥ ﺍﻝﺠﺎﻨﺒﻴﻥ ﻤﻥ ﺠﻭﺍﻨﺏ ﻋﻠﻡ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻓﻲ ﺍﻝﻤﺴـﺘﻘﺒل ﺇﻝـﻰ
ﺍﻝﺘﻁﻭﺭ ﻭﺍﻝﺘﺄﺼﻴل ﻝﺤل ﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼﺭﺓ.
ﻭﻗﺩ ﺃﺸﺎﺭﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺃﻥ ﻋﻠﻡ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻴﻤﻜﻥ ﺃﻥ ﻴﺴﻬﻡ ﺒﺸﻜل ﻓﻌـﺎل ﻓـﻲ
ﻤﺠﺎل ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ﻤﻥ ﺨﻼل ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﺘﺤﺘﻭﻱ ﻋﻠﻰ ﺒﻴﺎﻨﺎﺕ ﺼﺎﺩﻗﺔ،
ﻭﺍﻝﺘﻲ ﺘﺴﻬﻡ ﺍﻝﻤﻨﺸﺂﺕ ﻓﻲ ﺇﻝﺯﺍﻤﻬﺎ ﺒﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺍﺠﺘﻤﺎﻋﻴـﺔ ﻭﺍﻝﺒﻴﺌﻴـﺔ ﺘﺠـﺎﻩ ﺍﻝﺒﻴﺌـﺔ
ﻭﺍﻝﻤﺠﺘﻤﻊ.
1 -Gray,Rob"The Social Accounting Project and Accounting Organizations Society” Accounting
Organizations Society. vol 27,lssue7,2002.
2- David Owen And Glen Lehman "Social And Environmental Accounting: Trends And Directions For
The Future" ,Accounting Forum, ,Vol 24, Mar 2000
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ﺨﻠﺼﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺍﺴﺘﻨﺘﺎﺝ ﻭﺠﻭﺩ ﺘﺄﺜﻴﺭ ﻝﻠﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻝﺒﻴﺌﻴـﺔ ﻋﻠـﻰ
ﺍﻝﻌﻼﻗﺔ ﺒﻴﻥ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻹﺩﺍﺭﻴﺔ ﻭﻨﻅﻡ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻹﺩﺍﺭﻴﺔ.
ﻭﺘﻭﺼﻠﺕ ﺇﻝﻰ ﺭﺅﻴﺔ ﺤﻭل ﺍﻻﺘﺠﺎﻫﺎﺕ ﺍﻝﻤﺴﺘﻘﺒﻠﻴﺔ ﻝﻠﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﻤﺜـل:
ﺍﻝﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﺍﺘﺼﺎل ﻓﻌﺎل ﻤﻊ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻴﻁ ﺒﺎﻝﻤﻨﺸﺄﺓ؛ ﻤﻤﺎ ﻴﺴـﺘﺩﻋﻲ ﺍﻻﻫﺘﻤـﺎﻡ
ﺒﺄﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻝﺒﻴﺌﻴﺔ ،ﻭﺍﻝﺘﺭﻜﻴﺯ ﻋﻠﻰ ﻗﻀﺎﻴﺎ ﺍﻝﻌﻭﻝﻤﺔ ﻭﺍﻝﺘﻲ ﺘـﺅﺜﺭ
ﻋﻠﻰ ﺍﻝﻤﺠﺘﻤﻌﺎﺕ ﺍﻝﻤﺤﻠﻴﺔ ﻭﺍﻹﻗﻠﻴﻤﻴﺔ ﻭﺍﻝﺒﻴﺌﻴﺔ ﺒﺸﻜل ﻋﺎﻡ.
ﺩﺭﺍﺴﺔ) 1995، (Lance Memahonﺒﻌﻨﻭﺍﻥ":1ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓـﻲﺍﺴﺘﺭﺍﻝﻴﺎ".
ﻫﺩﻓﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺍﻝﺘﻌﺭﻑ ﻋﻠﻰ ﻜﻴﻔﻴﺔ ﺍﻝﺘﻌﺎﻤل ﻤـﻊ ﻤﻌﻠﻭﻤـﺎﺕ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻻﺴﺘﺭﺍﻝﻲ ﺨﺎﺼﺔ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺎﻝﺒﻴﺌﺔ.
ﻭﺨﻠﺼﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺍﻝﺘﺄﻜﻴﺩ ﻋﻠﻰ ﺃﻫﻤﻴﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤـﻥ ﺨـﻼل
ﻤﺤﺎﻭﺭ ﺴﻴﺎﺴﻴﺔ ﻭﻤﺠﺘﻤﻌﻴﺔ ﻓﻲ ﻅل ﺍﻝﻨﻅﺎﻡ ﺍﻝﻠﻴﺒﺭﺍﻝﻲ ﻭﺍﻝﻨﻅﺎﻡ ﺍﻝـﺩﻴﻤﻘﺭﺍﻁﻲ ﻭﺍﻝﻨﻅـﺎﻡ
ﺍﻝﻤﻔﺘﻭﺡ ،ﻭﻜﺫﻝﻙ ﺍﻝﺘﺄﻜﻴﺩ ﻋﻠﻰ ﺍﻝﺩﻭﺭ ﺍﻝﺭﺌﻴﺴﻲ ﻝﻠﺤﻜﻭﻤﺔ ﺍﻻﺴﺘﺭﺍﻝﻴﺔ ﻓﻲ ﻫﺫﺍ ﺍﻝﻤﻀﻤﺎﺭ.
ﻭﺘﻭﺼﻠﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺼﻴﺎﻏﺔ ﻨﻤﻭﺫﺠﻴﻥ ﺭﺸﻴﺩﻴﻥ ﻝﺨﺩﻤﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ
ﻓﻲ ﻫﺫﺍ ﺍﻝﻤﺠﺎل.
.
-ﺩﺭﺍﺴﺔ ) 1995 ،(Campleﺒﻌﻨﻭﺍﻥ" (2):ﺍﻹﻓﺼﺎﺡ ﺍﻝﺒﻴﺌﻲ ﻓﻲ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﺴﻨﻭﻴﺔ"
ﻫﺩﻓﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺒﺤﺙ ﻭﺍﺨﺘﻴﺎﺭ ﻤﺎ ﺇﺫﺍ ﻜﺎﻥ ﺍﻹﻓﺼﺎﺡ ﺍﻝﺒﻴﺌﻲ ﻝﻠﺸﺭﻜﺎﺕ ﺫﺍﺕ
ﺍﻝﺘﺄﺜﻴﺭ ﺍﻝﺴﻠﺒﻲ ﻋﻠﻰ ﺍﻝﺒﻴﺌﺔ ﻜﺎﻓﻴ ﹰﺎ ﻭﻤﻼﺌﻤ ﹰﺎ؛ ﻝﺨﺩﻤﺔ ﺇﻏﺭﺍﺽ ﺍﻝﻤﺴﺘﺜﻤﺭﻴﻥ ﻓـﻲ ﺍﻷﻭﺭﺍﻕ
ﺍﻝﻤﺎﻝﻴﺔ ﻝﻬﺫﻩ ﺍﻝﺸﺭﻜﺎﺕ ،ﻭﻗﺩ ﺒﻠﻐـﺕ 12ﺼـﻨﺎﻋﺔ ﻋـﻥ ﺍﻝﻔﺘـﺭﺓ ﻤـﻥ 1976ﺤﺘـﻰ
ﺴﻨﺔ1991ﻡ.
1 -Lance Memahon"Corporat Accountability in Australia:Mananging the information Environment
For Corporate: Journal of Business, vol ,14 lssue8,1995.
2 -Cample ,et .al ’’Enviromental disclausers in Annual Reports and loksi an examination’’, Accounting
Horizons ",vol , 9,issue 3( September), 1995.
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ﻭﺨﻠﺼﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺃﻥ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﺘﻲ ﺘﻌﻤل ﻓﻲ ﺼﻨﺎﻋﻪ ﻤﻌﻴﻨﺔ ﻤﺜل :ﺘﻜﺭﻴﺭ
ﺍﻝﻨﻔﻁ ﻭﺍﻝﺼﻠﺏ ﻭﺍﻝﻤﺨﻠﻔﺎﺕ ،ﺃﻓﺼﺤﺕ ﺒﺩﺭﺠﺔ ﻜﺒﻴﺭﺓ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺨﺎﺼ ﹰﺔ ﻓﻲ
ﺍﻝﺴﻨﻭﺍﺕ ﺍﻝﺜﻼﺙ ﺍﻷﺨﻴﺭﺓ.
ﻤﻥ ﺃﻫﻡ ﺍﻝﻨﺘﺎﺌﺞ :ﺃﻥ ﻤﺘﺨﺫ ﻗﺭﺍﺭ ﺍﻻﺴﺘﺜﻤﺎﺭ ﻓﻲ ﺴﻭﻕ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ ﻴﻌﺘﻤﺩ ﻋﻠﻰ
ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﻔﺼﺢ ﻋﻨﻬﺎ ﺸﺄﻥ ﺍﻷﺩﺍﺀ ﺍﻝﺒﻴﺌﻲ ﻝﻠﺸﺭﻜﺎﺕ ﻓﻲ ﻤﺠﺎل ﻤﻜﺎﻓﺤـﺔ ﻭﻭﻗﺎﻴـﺔ
ﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ.
ﺩﺭﺍﺴﺔ) 1994 ،(Forest, Powtaylﺒﻌﻨﻭﺍﻥ ":1ﻤﻤﺎﺭﺴﺎﺕ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲﻓﻲ ﺍﻝﻭﻻﻴﺎﺕ ﺍﻝﻤﺘﺤﺩﺓ ﻭ ﺍﻝﻤﻤﻠﻜﺔ ﺍﻝﻤﺘﺤﺩﺓ:
ﻫﺩﻓﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺘﻭﻀﻴﺢ ﺘﺄﺜﻴﺭ ﺍﺨﺘﻼﻑ ﻤﺤﺘﻭﻯ ﻭﺘﻭﻗﻴﺕ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ
ﻝﻠﺸﺭﻜﺎﺕ ﺍﻝﻤﺩﺭﺠﺔ ﻓﻲ ﺍﻝﺒﻭﺭﺼﺔ؛ ﻝﻠﻭﻓﺎﺀ ﺒﺎﺤﺘﻴﺎﺠﺎﺕ ﺍﻝﻤﺘﻌﺎﻤﻠﻴﻥ ﻓﻲ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ
ﻝﻠﻤﻌﻠﻭﻤﺎﺕ ﺒﺎﻝﻤﻘﺎﺭﻨﺔ ﺒﻴﻥ ﺃﻤﺭﻴﻜﺎ ﻭﺒﺭﻴﻁﺎﻨﻴﺎ ،ﻭﻤﻌﺭﻓﺔ ﻭﺠﻭﺩ ﺘﻭﻗﻴﺕ ﻤﻼﺌﻡ ﻝﻺﻓﺼـﺎﺡ
ﻋﻥ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻭﺍﺤﺘﻴﺎﺠﺎﺕ ﺨﺎﺼﺔ ﻝﻜل ﻤﻥ ﺍﻝﺩﻭﻝﺘﻴﻥ.
ﻭﺃﻫﻡ ﻤﺎ ﺨﻠﺼﺕ ﺇﻝﻴﻪ ﺍﻝﺩﺭﺍﺴﺔ ﻤﻥ ﻨﺘﺎﺌﺞ :ﺍﻝﻤﻁﺎﻝﺒﺔ ﺒﺘﻭﺴـﻴﻊ ﻨﻁـﺎﻕ ﺍﻹﻓﺼـﺎﺡ
ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻴﺸﻤل ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺒﺎﻷﺨﺹ ﺍﻝﺒﻴﺌﻴـﺔ ﻝﻠﺸـﺭﻜﺎﺕ ﻤـﻥ ﻗﺒـل
ﺍﻝﻤﺴﺘﺜﻤﺭﻴﻥ ﻓﻲ ﺍﻷﺴﻬﻡ ﻭﺍﻝﻤﺤﻠﻠﻴﻥ ﺍﻝﻤﺎﻝﻴﻴﻥ ،ﻭﺍﻝﺘﻭﺠﻪ ﻨﺤﻭ ﺍﻝﺘﻌﺭﻑ ﻋﻠﻰ ﻤﺩﻯ ﺍﻋﺘﻤﺎﺩ
ﻤﺘﺨﺫﻱ ﺍﻝﻘﺭﺍﺭﺍﺕ ﻭﺍﻝﻤﺤﻠﻠﻴﻥ ﺍﻝﻤﺎﻝﻴﻴﻥ ﻋﻠﻰ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻝﺒﻴﺌـﻲ
ﻝﻠﻤﺸﺭﻭﻉ ﻷﻏﺭﺍﺽ ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ.
1 - Forest , Cavol A.and Gvace Powtayl", Accounting Disclosure Practices In The (U.S ) and
(U.K). " Journal of Accounting Research" , vol.5, 1994.
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ﺩﺭﺍﺴﺔ ) ،1992 ،(Adlikayi, ajayﺒﻌﻨﻭﺍﻥ" :1ﺍﻝﻌﻭﺍﻤل ﺍﻝﺒﻴﺌﻴﺔ ﺍﻝﻤﺅﺜﺭﺓ ﻋﻠـﻰﻤﺘﻁﻠﺒﺎﺕ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﺒﻭﺭﺼﺎﺕ ﺍﻷﺴﻬﻡ ﺍﻝﻌﺎﻝﻤﻴﺔ".
ﻫﺩﻓﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺘﻭﻀﻴﺢ ﺍﻝﻌﻭﺍﻤل ﺍﻝﻤﺅﺜﺭﺓ ﻓﻲ ﻤﺘﻁﻠﺒﺎﺕ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ
ﻝﺒﻭﺭﺼﺎﺕ ﺍﻷﺴﻬﻡ ﺍﻝﻌﺎﻝﻤﻴﺔ ،ﻭﺫﻝﻙ ﻨﺘﻴﺠﺔ ﻝﺘﺤﺩﻴﺩ ﻁﺒﻴﻌﺔ ﺍﻝﻌﻭﺍﻤل ﺍﻝﺒﻴﺌﻴﺔ ﺍﻝﺘـﻲ ﺘـﺅﺜﺭ
ﺒﻤﺩﻯ ﻭﺩﺭﺠﺔ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﻤﻁﻠﻭﺏ ﻝﺒﻭﺭﺼﺎﺕ ﺍﻷﺴـﻬﻡ ﺍﻝﻌﺎﻝﻤﻴـﺔ ،ﻭﻗـﺩ
ﺍﺴﺘﺨﺩﻤﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺨﻤﺴﺔ ﻋﻭﺍﻤل ﺒﻴﺌﻴﺔ ﻝﺸﺭﺡ ﺍﻻﺨﺘﻼﻓﺎﺕ ﺍﻝﻤﺸﺎﻫﺩﺓ ﻓـﻲ ﻤﺘﻁﻠﺒـﺎﺕ
ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ.
ﺃﻅﻬﺭﺕ ﺍﻝﻨﺘﺎﺌﺞ ﺃﻥ ﺤﺠﻡ ﺴﻭﻕ ﺍﻷﺴﻬﻡ ﻴﻌﺘﺒـﺭ ﺍﻝﻤﺘﻐﻴـﺭ ﺍﻝﻤﻔﺴـﺭ ﺍﻝﺠـﻭﻫﺭﻱ
ﻝﻤﺘﻁﻠﺒﺎﺕ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ .ﻭﺘﻭﺼﻠﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺍﻨﻪ ﻝﻴﺱ ﻫﻨﺎﻙ ﻤﺎ ﻴﺩﻋﻡ ﻭﺠﻭﺩ
ﻋﻼﻗﺔ ﺒﻴﻥ ﺍﻝﺘﻁﻭﺭ ﺍﻻﻗﺘﺼﺎﺩﻱ ،ﻭﻤﺴﺘﻭﻯ ﻤﺘﻁﻠﺒﺎﺕ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ.
) (9-1ﻤﻭﻗﻊ ﺍﻝﺩﺭﺍﺴﺔ ﻤﻥ ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﺴﺎﺒﻘﺔ:
ﺍﻫﺘﻤﺕ ﺍﻏﻠﺏ ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﺴﺎﺒﻘﺔ ﺒﺎﻹﻁﺎﺭ ﺍﻝﻨﻅﺭﻱ ﻝﻠﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺤﻴﺙ
ﺘﻨﺎﻭﻝﺕ ﻤﺸﻜﻠﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﺒﻌﺽ ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﺒﺼـﻭﺭﺓ
ﺍﻏﻠﺒﻬﺎ ﻭﺼﻔﻴﺔ ﻭﺇﻨﺸﺎﺌﻴﺔ ،ﻋﻥ ﻁﺭﻴﻕ ﺘﻭﺯﻴﻊ ﺍﺴﺘﺒﻴﺎﻥ ﻋﻠﻰ ﺍﻝﻤﺴـﺅﻭﻝﻴﻥ ،ﺃﻤـﺎ ﻫـﺫﻩ
ﻻ ﻝﺴﺎﺒﻘﺎﺘﻬﺎ ﻝﺘﺤﺩﺩ ﺍﻝﻤﺸﻜﻠﺔ ،ﻭﻤﻌﺎﻝﺠﺘﻬﺎ ﻤﻥ ﺨﻼل ﺍﻝﻘﻴـﺎﺱ
ﺍﻝﺩﺭﺍﺴﺔ ﻓﻘﺩ ﺠﺎﺀﺕ ﺍﺴﺘﻜﻤﺎ ﹰ
ﺍﻝﻨﻘﺩﻱ ﻝﺘﻜﺎﻝﻴﻑ ﺠﻤﻴﻊ ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ
ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﺤﺩﻭﺩﺓ ،ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺘﻠﻙ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺒﺎﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺨﺘﺎﻤﻴـﺔ،
ﻭﺍﻗﺘﺭﺍﺡ ﻨﻤﻭﺫﺝ ﻤﺤﺎﺴﺒﻲ ﺍﺠﺘﻤﺎﻋﻲ ﻴﻁﺒﻕ ﻋﻠﻰ ﺍﻝﺸﺭﻜﺔ ﺍﻝﻤﺫﻜﻭﺭﺓ ،ﻭﺒﺎﻝﺘﺎﻝﻲ ﺇﻤﻜﺎﻨﻴـﺔ
ﺘﻌﻤﻴﻡ ﻫﺫﻩ ﺍﻝﺩﺭﺍﺴﺔ ﻋﻠﻰ ﺍﻝﻘﻁﺎﻋﺎﺕ ﺍﻝﻤﺸﺎﺒﻬﺔ ﺍﻝﺘﻲ ﻝﻬﺎ ﺘﺄﺜﻴﺭ ﺴـﻠﺒﻲ ﻋﻠـﻰ ﺍﻝﺒﻴﺌـﺔ،
ﻭﺍﻝﻤﺠﺘﻤﻊ ،ﻭﺍﻝﻤﻨﺘﺠﺎﺕ ﺒﺸﻜل ﻤﺒﺎﺸﺭ.
1 - Adlikayi,ajay and rasoul H.Tondkar:Environmental Factors influencing Disclosure Requirements
Of Global Stock Exchange, "Journal of international financial management and accounting" ,vol.4
,no.2. 1992.
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) (10-1ﺨﻁﺔ ﺍﻝﺩﺭﺍﺴﺔ:
ﺘﻡ ﺘﻘﺴﻴﻡ ﺨﻁﺔ ﺍﻝﺩﺭﺍﺴﺔ ﺇﻝﻰ ﺍﻝﻔﺼﻭل ﺍﻵﺘﻴﺔ:
ﺍﻝﻔﺼل ﺍﻝﺘﻤﻬﻴﺩﻱ )ﻤﻨﻬﺠﻴﺔ ﺍﻝﺩﺭﺍﺴﺔ(. ﺍﻝﻔﺼل ﺍﻷﻭل :ﻤﺩﺨل ﺇﻝﻰ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ).(SRA ﺍﻝﻔﺼل ﺍﻝﺜﺎﻨﻲ :ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻸﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ. ﺍﻝﻔﺼل ﺍﻝﺜﺎﻝﺙ :ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻸﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻝﻨﻤﺎﺫﺝ ﺍﻝﻤﻘﺘﺭﺤﺔ. ﺍﻝﻔﺼل ﺍﻝﺭﺍﺒﻊ :ﺍﻝﺠﺎﻨﺏ ﺍﻝﻌﻤﻠﻲ.) (11-1ﺍﻝﺘﻌﺭﻴﻔﺎﺕ ﺍﻹﺠﺭﺍﺌﻴﺔ:
ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ:ﻫﻲ ﻋﺒﺎﺭﺓ ﻋﻥ ﺘﻁﺒﻴﻕ ﻝﻠﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﻤﺠﺎﻻﺕ:
ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﺒﺸﺭﻴﺔ)ﺍﻝﻌﺎﻤﻠﻴﻥ( ،ﺍﻝﺒﻴﺌﺔ ،ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ،ﻭﺍﻹﻓﺼﺎﺡ ﻤﺤﺎﺴﺒﻴ ﹰﺎ ﻋﻥ ﻫـﺫﺍ
ﺍﻝﺘﻁﺒﻴﻕ.
ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ:ﻫﻭ ﺇﻅﻬﺎﺭ ﺠﻤﻴﻊ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺎﺩﻴﺔ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺨﺘﺎﻤﻴﺔ ﻝﻠﻤﻨﺸﺄﺓ ،ﺒﺤﻴﺙ
ﺘﻜﻭﻥ ﻫﺫﻩ ﺍﻝﻘﻭﺍﺌﻡ ﻭﺍﻀﺤﺔ ،ﻭﻤﻔﻬﻭﻤﺔ ﻝﻘﺎﺭﺌﻬﺎ؛ ﻻﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻝﺼﺤﻴﺤﺔ.
) (12-1ﺼﻌﻭﺒﺎﺕ ﻭﻤﺤﺩﺩﺍﺕ ﺍﻝﺩﺭﺍﺴﺔ:
ﻭﺍﺠﻬﺕ ﺍﻝﺩﺭﺍﺴﺔ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻝﺼﻌﻭﺒﺎﺕ ﻭﺍﻝﺘﺤﺩﻴﺎﺕ ،ﻜﺎﻥ ﺃﺒﺭﺯﻫﺎ:
.1ﻤﺤﺩﻭﺩﻴﺔ ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﺘﻁﺒﻴﻘﻴﺔ ﻓﻲ ﻤﺠﺎل ﻤﺤﺎﺴـﺒﺔ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ
ﺨﺎﺼﺔ ﻋﻠﻰ ﺍﻝﺴﺎﺤﺔ ﺍﻝﻌﺭﺒﻴﺔ ﻭﺍﻝﻤﺤﻠﻴﺔ ،ﻭﺨﺼﻭﺼﺎ ﻓﻲ ﻤﺠـﺎل ﺍﻝﺼـﻨﺎﻋﺎﺕ
ﺍﻝﻜﻴﻤﺎﻭﻴﺔ.
.2ﺼﻌﻭﺒﺔ ﺍﻝﺤﺼﻭل ﻋﻠﻰ ﺒﻌﺽ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﺩﺭﺍﺴﺔ ﺍﻝﺘﻁﺒﻴﻘﻴﺔ؛ ﻝﺴﺭﻴﺘﻬﺎ
ﺃﻭ ﻝﺘﺩﺍﺨﻠﻬﺎ .
.3ﺼﻌﻭﺒﺔ ﺍﻝﻭﺼﻭل ﺇﻝﻰ ﺒﻌﺽ ﻤﺘﺨﺫﻱ ﺍﻝﻘﺭﺍﺭ ﻝﻁﺒﻴﻌﺔ ﻋﻤل ﻫﺅﻻﺀ ﺍﻷﻓﺭﺍﺩ ﻤﻥ
ﺃﺠل ﺍﻝﻭﺼﻭل ﻝﻠﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﻁﻠﻭﺒﺔ.
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.4ﻤﻌﻅﻡ ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﺘﻲ ﺘﻨﺎﻭﻝﺕ ﺍﻝﻤﻭﻀﻭﻉ ﻝـﻡ ﺘﺘﻌﻤـﻕ ﺒﺎﻝﻘﻴـﺎﺱ
ﺠل ﺍﻋﺘﻤﺎﺩﻫﺎ ﻋﻠﻰ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻭﺼﻔﻲ ،ﻝﺫﺍ ﻭﺍﺠﻪ
ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﻭﻜﺎﻥ
ﺍﻝﺒﺎﺤﺙ ﺼﻌﻭﺒﺔ ﻋﻨﺩ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻨﻘﺩﻱ.
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@ @
@ @
@ @Þëþa@Ý—ÐÛa
@òîÇbànuüa@òîÛëû¾a@òjb«@¶g@Ý‚‡ß
ﺘﻤﻬﻴـﺩ:
ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل:
ﻨﺸﺄﺓ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﺘﺠﺎﻫﺎﺘﻬﺎ ﺍﻝﺭﺌﻴﺴﻴﺔ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻨﻲ:
ﺍﻝﺘﻌﺭﻴﻑ ﺒﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻝﻤﺒﺎﺩﺉ ﺍﻝﺘﻲ ﻗﺎﻤﺕ ﻋﻠﻴﻬﺎ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻝﺙ:
ﺃﻫﺩﺍﻑ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﻤﻔﺎﻫﻴﻤﻬﺎ.
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@ @@òîÇbànuüa@òîÛëû¾a@òjb«@¶g@Ý‚‡ß
)(SRA
ﺘﻤﻬﻴﺩ:
ـﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴــــﺔ
ـﻭﻡ ﻤﺤﺎﺴــــﺒﺔ ﺍﻝﻤﺴـــ
ـﺭ ﻤﻔﻬـــ
ﻅﻬـــ
) (Social Responsibility Accountingﻓﻲ ﺍﻝﻔﻜﺭ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻓﻲ ﺒﺩﺍﻴﺔ ﺍﻝﻌﻘﺩ ﺍﻝﺴﺎﺩﺱ
ﻤﻥ ﺍﻝﻘﺭﻥ ﺍﻝﻌﺸﺭﻴﻥ ،ﺤﻴﺙ ﺒﺭﺯﺕ ﻫﺫﻩ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻨﺘﻴﺠـﺔ ﺯﻴـﺎﺩﺓ ﺤﺠـﻡ ﻭﻗـﺩﺭﺍﺕ
ﺍﻝﻭﺤﺩﺍﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ،ﻻﺴﻴﻤﺎ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ.1
ﻭﻗﺩ ﺃﺩﻯ ﺫﻝﻙ ﺇﻝﻰ ﺯﻴﺎﺩﺓ ﺍﻻﻫﺘﻤﺎﻡ ﺒﺎﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻤﺸﺭﻭﻉ ﻤﻥ ﻗﺒل
ﻤﺠﻤﻭﻋﺎﺕ ﻤﺨﺘﻠﻔﺔ )ﺃﺼﺤﺎﺏ ﺍﻝﻤﺸﺭﻭﻉ ،ﺍﻝﻌﻤﻼﺀ ﺍﻝﻤﺴﺘﺜﻤﺭﻴﻥ ،ﺍﻝﺠﻬﺎﺕ ﺍﻝﺤﻜﻭﻤﻴﺔ
ﺍﻝﻤﺨﺘﻠﻔﺔ( ﻭﺯﻴﺎﺩﺓ ﺍﻫﺘﻤﺎﻡ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺸﺭﻭﻉ ﻭﻤﺘﺨﺫﻱ ﺍﻝﻘﺭﺍﺭﺍﺕ ﻭﺍﻝﺠﻬﺎﺕ ﺍﻝﺤﻜﻭﻤﻴﺔ
ﺒﻘﻴﺎﻡ ﺍﻝﻤﺸﺭﻭﻉ ﺒﺎﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﻨﻭﻁﺔ ﺒﻪ ،ﻭﻋﻠﻴﻪ ﺍﻋﺘﺒﺭﺕ ﺍﻝﻤﺤﺎﺴﺒﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺃﺤﺩﺙ ﻤﺭﺍﺤل ﺍﻝﺘﻁﻭﺭ ﺍﻝﻤﺤﺎﺴﺒﻲ.
ﺇﻥ ﻅﻬﻭﺭ ﺍﻝﻤﻨﺸﺂﺕ ﻋﻠﻰ ﻤﺨﺘﻠﻑ ﺃﺸﻜﺎﻝﻬﺎ ،ﺸ ﹼﻜل ﻨﻘﻁﺔ ﺘﺤـﻭل ﺭﺌﻴﺴـﻴﺔ ﻓـﻲ
ﻤﺴﻴﺭﺓ ﺍﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻝﻌﺎﻝﻤﻲ ،ﺤﻴﺙ ﺃﺼﺒﺤﺕ ﻫﺫﻩ ﺍﻝﻤﻨﺸـﺎﺕ ﺘﻤﺜـل ﻜﻴﺎﻨـﺎﺕ
ﺍﻗﺘﺼﺎﺩﻴﺔ ﻀﺨﻤﺔ ﺘﺘﺤﻜﻡ ﻓﻲ ﺤﺭﻜﺔ ﺭﺃﺱ ﺍﻝﻤﺎل ،ﻭﺃﻴﻀﺎ ﺘﺴﻴﻁﺭ ﻋﻠـﻰ ﻤﺠﺘﻤﻌـﺎﺕ
ﺒﺄﻜﻤﻠﻬﺎ ﻤﺘﺠﺎﻭﺯﺓ ﻤﺤﻭﺭ ﻭﺠﻭﺩﻫﺎ ﺍﻷﺴﺎﺴﻲ ﺇﻝﻰ ﺍﻝﺒﻌﺩ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﺍﻝﻤﺘﻤﺜل ﻓﻲ ﺍﻝﺘﺤﻜﻡ
ﺒﺎﻝﻤﻭﺍﺭﺩ ﺍﻝﺒﻴﺌﻴﺔ ﻭﺍﻝﺒﺸﺭﻴﺔ ﻋﻠﻰ ﺤﺩ ﺴﻭﺍﺀ ،ﻤﻤﺎ ﺃﺩﻯ ﺇﻝﻰ ﺁﺜﺎﺭ ﺴـﻠﺒﻴﺔ ﻋﻠـﻰ ﺍﻝﺒﻴﺌـﺔ
ﻋﺭﻑ ﺒﺎﺴﻡ "ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ"
ﻭﺍﻹﻨﺴﺎﻥ ﻭﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ،ﻭﻫﺫﺍ ﻤﺎ
ﻝﻠﻤﻨﺸﺎﺕ؛ ﺒﻤﻌﻨﻰ ﺘﺨﻠﻴﺹ ﺍﻝﻤﺠﺘﻤﻊ ﻤﻥ ﺍﻵﺜﺎﺭ ﺍﻝﺫﻱ ﺃﻨﺘﺠﺘـﻪ ﻫـﺫﻩ ﺍﻝﻤﻨﺸـﺄﺓ ﻨﺘﻴﺠـﺔ
ﻤﻤﺎﺭﺴﺔ ﻋﻤﻠﻬﺎ.
-1ﻤﺤﻤﺩ ﻤﻁﺭ" ،ﺍﻝﺘﺄﺼﻴل ﺍﻝﻌﻠﻤﻲ ﻝﻠﻤﻤﺎﺭﺴﺎﺕ ﺍﻝﻤﻬﻨﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ" ،ﻁﺒﻌﺔ ،1ﺩﺍﺭ ﻭﺍﺌل ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴـﻊ ،ﻋﻤـﺎﻥ،2004،
ﺹ ﺹ.416-415
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ﺇﻥ ﺍﻝﻤﺼﻠﺤﺔ ﺍﻝﺫﺍﺘﻴﺔ ﻝﻠﻤﻨﺸﺂﺕ ﺘﺤﹼﺘﻡ ﻋﻠﻴﻬﺎ ﺃﻥ ﺘﻨﺤﻰ ﻤﻨﺤﻰ ﺸﻤﻭﻝﻲ ﺍﻴﺠﺎﺒﻲ ﻨﺤـﻭ
ﺍﻝﺭﻓﺎﻫﻴﺔ ﺍﻝﻌﺎﻤﺔ ﻝﻠﻤﺠﺘﻤﻊ ﺍﻝﺘﻲ ﻫﻲ ﻓﻴﻪ ،ﻭﺒﺎﻝﺘﺎﻝﻲ ﻤﻊ ﻭﻅﻴﻔﺘﻬﺎ ﺍﻝﺭﺌﻴﺴﻴﺔ ﺘﻌﻅﻴﻡ ﺍﻝﺭﺒﺢ،
ﺽ ﻴﺘﻤﺎﺸﻰ ﻤﻊ ﺘﺤﻘﻴﻕ ﺍﻷﻫﺩﺍﻑ
ﻋﻠﻴﻬﺎ ﺃﻥ ﺘﺴﻌﻰ ﺃﻴﻀﺎ ﺠﺎﻫﺩ ﹰﺓ ﺇﻝﻰ ﺘﺤﻘﻴﻕ ﻤﺴﺘﻭﻯ ﻤﺭ ﹴ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺤﻴﺙ ﻴﺭﻯ ﺍﻏﻠﺏ ﺍﻝﺒﺎﺤﺜﻴﻥ ﺃﻥ ﻝﻨﻅﺎﻡ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ
ﻨﻭﻋﻴﻥ ﻤﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ:1
ﻤﺴﺅﻭﻝﻴﺔ ﺍﺠﺘﻤﺎﻋﻴﺔ :ﺘﻬﺩﻑ ﺇﻝﻰ ﺘﺤﻘﻴﻕ ﺭﻓﺎﻫﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ. ﻤﺴﺅﻭﻝﻴﺔ ﺨﺎﺼﺔ :ﺍﻝﻬﺩﻑ ﻤﻨﻬﺎ ﻫﻭﺘﻌﻅﻴﻡ ﺜﺭﻭﺓ ﺍﻝﻤﻼﻙ)ﺍﻝﺭﺒﺢ(.ﺘﻌﺘﺒﺭ ﺍﻝﻤﺅﺴﺴﺎﺕ ﻭﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺤﻴﺎل ﺍﻝﻤﺠﺘﻤﻊ ﻤﻥ ﺍﻝﻤﻭﺍﻀﻴﻊ ﺍﻝﻤﺜﻴﺭﺓ ﻝﻠﺠﺩل ﻴﻭﻤ ﹰﺎ
ﺒﻌﺩ ﻴﻭﻡ ،ﻓﻔﻲ ﺍﻝﺴﺒﻌﻴﻨﺎﺕ ﻭﺍﻝﺜﻤﺎﻨﻴﻨﺎﺕ ،ﻜﺎﻥ ﺍﻻﻫﺘﻤﺎﻡ ﻓﻲ ﺍﻝﺒﻠﺩﺍﻥ ﺍﻝﻤﺘﻁـﻭﺭﺓ ﻤﺭﻜـﺯﹰﺍ
ﺃﻜﺜﺭ ﻋﻠﻰ ﺘﺄﺜﻴﺭ ﻨﺸﺎﻁ ﺍﻝﻤﺅﺴﺴﺎﺕ ﻋﻠﻰ ﺍﻝﺒﻴﺌﺔ ،ﺇﻻ ﺃﻥ ﺍﻫﺘﻤﺎﻤﻬﻡ ﻓﻴﻤﺎ ﺒﻌﺩ ﺍﺘﺴﻊ ﻝﻴﺸﻤل
ﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺍﺘﺠﺎﻩ ﺍﻹﻨﺴﺎﻥ ،ﻭﺍﻻﻗﺘﺼﺎﺩ ،ﻭﺍﻝﺒﻴﺌﺔ .
ﻭﻗﺩ ﺍﻫﺘﻡ ﺍﻝﻔﻜﺭ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺒﺎﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻤﺸﺭﻭﻉ ،ﻭﺘﺯﺍﻴﺩ ﻫﺫﺍ ﺍﻻﻫﺘﻤﺎﻡ
ﺒﺘﺯﺍﻴﺩ ﻨﻤﻭ ﺤﺠﻡ ﺍﻝﻤﺸﺭﻭﻋﺎﺕ ،ﻭﺒﻘﺒﻭل ﺍﻝﻔﻜﺭﺓ ﺍﻝﺘﻲ ﺘﻨﺎﺩﻱ ﺒﺘﻘﻴـﻴﻡ ﺍﻝﻤﺸـﺭﻭﻉ ﻋﻠـﻰ
ﺃﺴﺎﺱ ﻤﺴﺎﻫﻤﺎﺘﻪ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺃﻱ ﻋﻠﻰ ﺃﺴﺎﺱ ﺘﺩﻓﻕ ﻤﺨﺭﺠﺎﺕ ﺍﻝﻤﺠﺘﻤﻊ.
ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل:
ﻨﺸﺄﺓ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﺘﺠﺎﻫﺎﺘﻬﺎ ﺍﻝﺭﺌﻴﺴﻴﺔ.
ﺍﻭ ﹰﻻ :ﻨﺸﺄﺓ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻅﻬﺭ ﻤﻔﻬﻭﻡ "ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ" ﻓﻲ ﺍﻝﻔﻜﺭ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻓـﻲ ﺒﺩﺍﻴـﺔ
ﺍﻝﻌﻘﺩ ﺍﻝﺴﺎﺩﺱ ﻤﻥ ﺍﻝﻘﺭﻥ ﺍﻝﻌﺸﺭﻴﻥ ،ﻜﻤﺎ ﻴﺘﺤﺩﺙ ﺍﻏﻠﺏ ﺍﻝﺒﺎﺤﺜﻴﻥ ﻓﻲ ﺃﻭﺭﻭﺒﺎ ،ﺃﻤﺎ ﻓـﻲ
-1ﺍﻨﻅﺭ-:
ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﺒﺩﻭﻱ"،ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻝﺘﺄﺜﻴﺭﺍﺕ ﺍﻝﺒﻴﺌﻴﺔ ﻭﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻤﺸﺭﻭﻉ" ،ﻤﺠﻠﺔ ﺍﻝﻤﺠﻤﻊ ﺍﻝﻌﺭﺒﻲﻝﻠﻤﺤﺎﺴﺒﻴﻥ ﺍﻝﻘﺎﻨﻭﻨﻴﻴﻥ،ﻋﻤﺎﻥ ،ﺍﻝﻌﺩﺩ ،113ﺭﺒﻴﻊ ﺍﻷﻭل ،2003،ﺹ.49
- A. Sharp and C .Register and A.Leftwich , "Economic of Social Issue" , Eleventh Edition ,
R,Irwin , 1994. PP.120-121
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ﺍﻝﻭﻻﻴﺎﺕ ﺍﻝﻤﺘﺤﺩﺓ ﺍﻷﻤﺭﻴﻜﻴﺔ ﻓﻠﻡ ﻴﺘﻡ ﺍﻻﻫﺘﻤـﺎﻡ ﺒﻬـﺎ ﺇﻻ ﺒﻌـﺩ ﺃﻥ ﺸـﻜﻠﺕ ﺍﻝﺠﻤﻌﻴـﺔ
ﺍﻷﻤﺭﻴﻜﻴﺔ ﻝﻠﻤﺤﺎﺴﺒﻴﻥ ﺍﻝﻘﺎﻨﻭﻨﻴﻴﻥ) (AAAﻝﺠﻨﺔ ،ﺃﻭﻜﻠﺕ ﺇﻝﻴﻬﺎ ﻤﻬﺎﻡ ﻤﻌﺎﻝﺠـﺔ ﻤﺸـﻜﻠﺔ
ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﻤﺘﻌﻠﻕ ﺒﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﻝﻠﻤﻨﺸـﺎﺕ،
ﻭﻜﺎﻥ ﺫﻝﻙ ﻓﻲ ﺍﻝﻌﻘﺩ ﺍﻝﺴﺎﺒﻊ ﻤﻥ ﺍﻝﻘﺭﻥ ﺍﻝﻌﺸﺭﻴﻥ.1
ﻭﻓﻲ ﻓﺘﺭﺓ ﺍﻝﺴﺒﻌﻴﻨﻴﺎﺕ ﻤﻥ ﺍﻝﻘـﺭﻥ ﺍﻝﻤﺎﻀـﻲ ﻨﺎﻝـﺕ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ
ﻻ ﻭﺍﻀﺤ ﹰﺎ ،ﺘﻼﻫﺎ ﺨﻼل
) (Social Accountingﺍﻫﺘﻤﺎﻤ ﹰﺎ ﻤﻠﺤﻭﻅ ﹰﺎ ،ﻭﻻﻗﺕ ﻜﻔﻜﺭﺓ ﻗﺒﻭ ﹰ
ﻻ ﻭﺍﻀﺤ ﹰﺎ-ﻭﺼل ﺇﻝﻰ ﺤﺩ ﺍﻝﺘﺠﺎﻫـل ﺍﻝﻜﺎﻤـل -ﻤـﻥ
ﺍﻝﺜﻤﺎﻨﻴﻨﻴﺎﺕ ﻭﺍﻝﺘﺴﻌﻴﻨﻴﺎﺕ ﺇﻫﻤﺎ ﹰ
ﺍﺴﺘﻜﻤﺎل ﺍﻝﺒﺤﺙ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﻌﻠﻤﻲ.2
ﺃﻤﺎ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺒﻴﺌﻴﺔ) (Environmental Accountingﻓﻘﺩ ﺒﺩﺃﺕ ﺒﺫﻭﺭﻫﺎ ﺃﻴﻀﺎ ﻓﻲ
ﺍﻝﺴﺒﻌﻴﻨﻴﺎﺕ ،ﻭﻗﺩ ﺍﺴﺘﻤﺭ ﺍﻻﻫﺘﻤﺎﻡ ﺍﻝﺒﺤﺜﻲ ﺒﻬﺎ ﺒﻁﻴﺌ ﹰﺎ ،ﺇﻝﻰ ﺃﻥ ﻻﻗـﺕ ﺍﻨﺒﻌﺎﺜـ ﹰﺎ ﻭﻭﻻﺩ ﹰﺓ
ﺠﺩﻴﺩﺓ ﺨﻼل ﺍﻝﺘﺴﻌﻴﻨﺎﺕ ،ﻭﺒﻌﺩﻫﺎ ﻋﺎﺩ ﺍﻻﻫﺘﻤﺎﻡ ﺒﺎﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﻭﺍﻝﻤﺤﺎﺴـﺒﺔ
ﺍﻝﺒﻴﺌﻴﺔ ﻓﻲ ﺃﻭﺍﺨﺭ ﺍﻝﺘﺴﻌﻴﻨﻴﺎﺕ.
ﻭﻤﻊ ﺍﻨﻌﻁﺎﻑ ﺍﻝﻘﺭﻥ ﺍﻝﻤﺎﻀﻲ ،ﻭﺍﻝﺩﺨﻭل ﻓﻲ ﺍﻷﻝﻔﻴﺔ ﺍﻝﺠﺩﻴﺩﺓ ،ﺒـﺩﺃﺕ ﻜـل ﻤـﻥ
ﺍﻝﻤﺤﺎﺴﺒﺘﻴﻥ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻝﺒﻴﺌﻴﺔ ﺘﺘﻜﺎﻤﻼﻥ ﻤﻌـ ﹰﺎ ،ﻭﺘﺤـﻭﺯﺍﻥ ﺍﻫﺘﻤـﺎﻡ ﻋﻠـﻡ ﺍﻹﺩﺍﺭﺓ
ﻭﺍﻝﻤﺤﺎﺴﺒﺔ ﻭﺍﻻﺠﺘﻤﺎﻉ ﻭﺍﻝﻘﺎﻨﻭﻥ ﻭﺍﻷﺤﻴﺎﺀ ﻭﺍﻝﺒﻴﺌﺔ ،ﻝﺘﺼﺒﺢ ﺘﺴﻤﻴﺔ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ) (SRAﻫﻲ ﺍﻝﺒﺩﻴل ﻝﻬﻤﺎ.3
ﻭﻝﻡ ﻴﻌﺩ ﺍﻵﻥ ﺍﻝﺒﺤﺙ ﺍﻻﺠﺘﻤـﺎﻋﻲ ﻨـﺯﻭﺓ ﺴﻴﺎﺴـﻴﺔ ،ﺃﻭ ﺃﻤـﺭﹰﺍ ﻤﺘﺭﻭﻜـ ﹰﺎ ﻹﺩﺍﺭﺓ
ﺍﻝﺸﺭﻜﺎﺕ ،ﺒل ﺃﺼﺒﺢ ﺸﺄﻨ ﹰﺎ ﺍﺠﺘﻤﺎﻋﻴ ﹰﺎ ﻋﺎﻤ ﹰﺎ ﻤﺤﻠﻴ ﹰﺎ ،ﻭﻭﻁﻨﻴ ﹰﺎ ،ﻭﻋﺎﻝﻤﻴ ﹰﺎ ﻻﻴﻤﻜﻥ ﺘﺠﺎﻫﻠﻪ.
)- Gray, Rob: Thirty Years Of Social Accounting, “Reporting And Auditing” :What (If anything
1
Have Welearnt? , In: Business Ethics, A European Review ,Vol.10januray 2001,Pp.9-12
2- Gray, And Bebbington, "Environmental Accounting, Managerialism And Sustainability: Is The Safe
In The Hands Of Business And Accounting? "Advancesin Environmental Accounting And
Management, Vol.1, 2000, Pp.293-295 .
- 3ﻁﺎﺭﻕ ﻤﺤﻤﺩ ﺤﺴﻨﻴﻥ "،ﺘﺤﻠﻴل ﻭﺘﺤﻤﻴل ﺘﻜﺎﻝﻴﻑ ﺍﻷﻨﺸﻁﺔ ﺍﻝﺒﻴﺌﻴﺔ ﻓﻲ ﻀﻭﺀ ﻤﺩﺨل ﻤﺤﺎﺴﺒﺔ ﺍﻝﺘﻜﻠﻔﺔ ﻋﻠﻰ ﺃﺴﺎﺱ ﺍﻝﻨﺸﺎﻁ"،
ﻤﺠﻠﺔ ﺍﻝﺘﻜﺎﻝﻴﻑ ،ﺍﻝﻌﺩﺩ ﺍﻝﺜﺎﻝﺙ ،ﻤﺎﻴﻭ2000،ﻡ ،ﺹ .13
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ﻭﻤﻥ ﺨﻼل ﻤﺎﺴﺒﻕ؛ ﻨﺴﺘﻁﻴﻊ ﺘﺤﺩﻴﺩ ﺘﻭﺠﻬﺎﺕ ﺃﺴﺎﺴﻴﺔ ﺃﺩﺕ ﺇﻝـﻰ ﻅﻬـﻭﺭ ﺜـﻼﺙ
ﻤﺭﺍﺤل ﺃﺴﺎﺴﻴﺔ ﻓﻲ ﺍﻝﺘﻁﻭﺭ ﺍﻝﺘﺎﺭﻴﺨﻲ ﻝﻠﻤﺤﺎﺴﺒﺔ ،ﺇﻝﻰ ﺃﻥ ﻭﺼﻠﺕ ﺇﻝﻰ ﻤﺎﻫﻲ ﻋﻠﻴﻪ ﻜﻤﺎ
ﻴﻠﻲ:1
ﺍﻝﻤﺭﺤﻠﺔ ﺍﻷﻭﻝﻰ:
ﻤﺭﺍﻋﺎ ﹰﺓ ﻝﻤﺼﺎﻝﺢ ﻤﻼﻙ ﺍﻝﻤﺸﺭﻭﻉ ،ﺤﻴﺙ ﻜﺎﻥ ﺍﻝﻬﺩﻑ ﺘﻌﻅﻴﻡ ﺍﻷﺭﺒﺎﺡ ﻭﻗﺩ ﻫﻴﻤﻨﺕ
ﻫﺫﻩ ﺍﻝﻨﻅﺭﻴﺔ ﻤﻨﺫ ﺒﺩﺍﻴﺔ ﻅﻬﻭﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ،ﻭﺤﺘﻰ ﺍﻝﺜﻭﺭﺓ ﺍﻝﺼﻨﺎﻋﻴﺔ ﻭﺍﻨﺘﺸﺎﺭ ﺍﻝﺸﺭﻜﺎﺕ
ﺍﻝﻤﺴﺎﻫﻤﺔ ﻓﻲ ﻨﻬﺎﻴﺔ ﺍﻝﻘﺭﻥ ﺍﻝﺘﺎﺴﻊ ﻋﺸﺭ.
ﺍﻝﻤﺭﺤﻠﺔ ﺍﻝﺜﺎﻨﻴﺔ:
ﻤﺭﺍﻋﺎ ﹰﺓ ﻝﻤﺼﺎﻝﺢ ﺍﻝﻤﺴﺎﻫﻤﻴﻥ ﻭﺍﻝﻤﺴﺘﺜﻤﺭﻴﻥ ﻭﺍﻝﺩﺍﺌﻨﻴﻥ ،ﺤﻴﺙ ﻜﺎﻥ ﺍﻝﺘﻤﻭﻴل ﻭﺘﺤﻘﻴﻕ
ﻤﺴﺘﻭﻯ ﻤﺭﻀﻲ ﻤﻥ ﺍﻷﺭﺒﺎﺡ ﻭﺍﻝﻌﻭﺍﺌﺩ ﻫﻭ ﻤﺤﺭﻙ ﺍﻝﻨﺸﺎﻁ ،ﻭﺍﺭﺘﺒﻁﺕ ﻫﺫﻩ ﺍﻝﻤﺭﺤﻠـﺔ
ﺒﻅﻬﻭﺭ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ)ﻅﺎﻫﺭﺓ ﺍﻝﻤﻠﻜﻴﺔ ﺍﻝﻐﺎﺌﺒﺔ(.
ﺍﻝﻤﺭﺤﻠﺔ ﺍﻝﺜﺎﻝﺜﺔ:
ﻤﺭﺍﻋﺎ ﹰﺓ ﻝﻤﺼﺎﻝﺢ ﺠﻤﻴﻊ ﺃﻓﺭﺍﺩ ﺍﻝﻤﺠﺘﻤﻊ ،ﺤﻴﺙ ﺤﻅﻴﺕ ﺒﺎﻫﺘﻤﺎﻡ ﻤﺘﺯﺍﻴﺩ ﻤـﻊ ﻜﺒـﺭ
ﺤﺠﻡ ﺍﻝﻤﻨﺸﺎﺕ ،ﻭﺘﺯﺍﻴﺩ ﺘﺄﺜﻴﺭﺍﺘﻬﺎ ﺍﻝﺒﻴﺌﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻋﻠﻰ ﺍﻝﻤﺴﺘﻭﻯ ﺍﻝﻤﺤﻠﻲ ﻭﺍﻝﻘﻭﻤﻲ
ﻭﺃﺤﻴﺎﻨﺎ ﺍﻝﺩﻭﻝﻲ ،ﺍﻷﻤﺭ ﺍﻝﺫﻱ ﺃﺩﻯ ﺇﻝﻰ ﺘﺄﻁﻴﺭ ﻨﻅﺭﻴﺔ ﺍﻝﻤﺸﺭﻭﻉ ﺍﻝﺘﻲ ﺘﺘﺴـﻡ ﺒﺘﻭﺠـﻪ
ﺃﺴﺎﺴﻲ ﻨﺤﻭ ﺘﻘﻴﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﺸﺭﻭﻉ ،ﻭﺘﻭﺠﻪ ﺜـﺎﻨﻭﻱ ﻨﺤـﻭ ﺘﻘﻴـﻴﻡ ﺍﻷﺩﺍﺀ
ﺍﻻﻗﺘﺼﺎﺩﻱ ﺨﺩﻤ ﹰﺔ ﻝﻤﺼﺎﻝﺢ ﺍﻝﻤﺴﺎﻫﻤﻴﻥ ﻭﺍﻝﻤﺴﺘﺜﻤﺭﻴﻥ ﻓﻲ ﺘﺤﻘﻴﻕ ﻋﻭﺍﺌﺩ ﻤﺭﻀﻴﺔ.
ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ،ﺇﻥ ﺍﻝﺘﻁﻭﺭ ﺍﻝﺫﻱ ﺤﺼل ﻓﻲ ﺘﺎﺭﻴﺦ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻤﺎﻫﻭ ﺇﻻ ﺘﺄﻜﻴﺩ ﻋﻠﻰ
ﻓﺭﻀﻴﺔ ﺍﻻﺴﺘﻤﺭﺍﺭﻴﺔ ﻝﻠﻤﺤﺎﺴﺒﺔ ﻓﻲ ﺍﻝﻤﻨﺸﺂﺕ ،ﻭﺍﻝﺘﻲ ﻤﻔﺎﺩﻫﺎ ﺃﻥ ﺍﻝﻤﺤﺎﺴـﺒﺔ ﻭﺠـﺩﺕ
ﻝﺘﺘﻤﺎﺸﻰ ﻭ ﻤﺴﺘﺠﺩﺍﺕ ﺍﻝﻌﺼﺭ ﻭﻤﺘﻁﻠﺒﺎﺘﻪ ،ﻭﺨﺎﺼ ﹰﺔ ﺒﻌـﺩ ﺍﺯﺩﻴـﺎﺩ ﺤﺠـﻡ ﺍﻝﻤﻨﺸـﺎﺕ
1
-ﺭﻀﻭﺍﻥ ﺤﻠﻭﺓ ﺤﻨﺎﻥ ،ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﻤﻌﺎﺼﺭ ﻤﻥ ﺍﻝﻤﺒﺎﺩﺉ ﺍﻝﻰ ﺍﻝﻤﻌﺎﻴﻴﺭ ،ﻋﻤﺎﻥ ،ﺩﺍﺭ ﻭﺍﺌـل ﻝﻠﻨﺸـﺭ ،ﺍﻝﻁﺒﻌـﺔ
ﺍﻷﻭﻝﻰ،ﻋﺎﻡ ،2003ﺹ -ﺹ.15-14
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ﻭﻀﺨﺎﻤﺔ ﺭﺅﺅﺱ ﺃﻤﻭﺍﻝﻬﺎ ﻭﺍﺴﺘﺜﻤﺎﺭﺍﺘﻬﺎ ،ﻭﻤﺎ ﺭﺍﻓﻕ ﻋﻤﻠﻬﺎ ﻤﻥ ﺘﺄﺜﻴﺭﺍﺕ ﺴﻠﺒﻴﺔ ﻋﻠـﻰ
ﺍﻝﻤﺠﺘﻤﻌﺎﺕ ﺍﻝﺒﺸﺭﻴﺔ ،ﻭﺘﻨﻭﻉ ﺍﻷﺩﻭﺍﺭ ﺍﻝﺘﻘﻠﻴﺩﻴﺔ ﻝﻠﺩﻭﻝﺔ ﻭﺍﻝﻤﻨﺸﺄﺓ.
ﺜﺎﻨﻴ ﹰﺎ :ﺍﻻﺘﺠﺎﻫﺎﺕ ﺍﻝﺭﺌﻴﺴﻴﺔ ﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﺍﻋﺘﺒﺭﺕ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﺭﻋ ﹰﺎ ﻤﺤﺎﺴﺒﻴ ﹰﺎ ﺠﺩﻴﺩﹰﺍ ،ﻴﺘﻀـﻤﻥ ﻋـﺩﺓ
ﺠﻭﺍﻨﺏ ﻤﻨﻬﺎ :ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺒﻴﺌﻴﺔ ،ﺍﻝﻤﺤﺎﺴـﺒﺔ ﺍﻻﻗﺘﺼـﺎﺩﻴﺔ ،ﺍﻝﻤﺤﺎﺴـﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ،
ﻭﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﺒﺸﺭﻴﺔ ،ﺤﻴﺙ ﺍﻨﻜﺏ ﺍﻝﻌﻠﻤﺎﺀ ﻋﻠﻰ ﻭﻀـﻊ ﺇﻁـﺎﺭ ﻓﻜـﺭﻱ
ﻭﺍﻀﺢ ﻻﺴﺘﻴﻌﺎﺏ ﻫﺫﺍ ﺍﻝﻔﺭﻉ ﺍﻝﺠﺩﻴﺩ ،ﻭﺘﻔﺭﻋﺕ ﺠﻬﻭﺩ ﻫﺅﻻﺀ ﺍﻝﻌﻠﻤـﺎﺀ ﺇﻝـﻰ ﺜﻼﺜـﺔ
ﺍﺘﺠﺎﻫﺎﺕ ﺭﺌﻴﺴﻴﺔ ﻫﻲ:
ﺍﻻﺘﺠﺎﻩ ﺍﻷﻭل:
ﻫﻭ ﺍﻝﻤﺩﺨل ﺍﻝﺘﻘﻠﻴﺩﻱ ﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺤﻴﺙ ﺍﻋﺘﺒﺭ ﺃﺼﺤﺎﺏ ﻫﺫﺍ
ﺍﻻﺘﺠﺎﻩ ﺃﻥ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ )ﺍﻤﺘﺩﺍﺩ ﻭﺍﺴـﺘﻜﻤﺎل ﻝﻤﺠـﺎل ﺍﻝﻤﺤﺎﺴـﺒﺔ
ﺍﻝﻤﺎﻝﻴﺔ( ،ﻤﻥ ﺍﺠل ﺘﻐﻁﻴﺔ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﺸﺄﺓ ،ﺃﻱ ﺃﻨـﻪ ﻴـﺘﻡ ﺘﻀـﻤﻴﻥ ﺍﻷﺩﺍﺀ
ﺍﻻﺠﺘﻤﺎﻋﻲ ﺠﻨﺒﺎ ﺇﻝﻰ ﺠﻨﺏ ﻤﻊ ﺍﻷﺩﺍﺀ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻓﻲ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻨﻔﺴﻬﺎ.1
ﺍﻻﺘﺠﺎﻩ ﺍﻝﺜﺎﻨﻲ:
ﻴﻌﺘﺒﺭ ﺃﻥ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻨﻅﺭﻩ ﺠﺩﻴﺩﺓ ﻝﻠﻤﺤﺎﺴـﺒﺔ ،ﺤﻴـﺙ ﺃﻨﻬـﺎ
ﻤﺄﺨﻭﺫﺓ ﻤﻥ ﻭﺠﻬﺔ ﻨﻅﺭ ﺍﻝﻤﺠﺘﻤﻊ ﻭﻝﻴﺱ ﺍﻝﻤﻨﺸﺄﺓ ،ﻭﻴﻨﺘﺞ ﻋﻥ ﺫﻝـﻙ ﺇﻋـﺎﺩﺓ ﺘﻌﺭﻴـﻑ
ﺍﻝﻤﺤﺎﺴﺒﺔ ،ﻭﻤﻔﺎﻫﻴﻤﻬﺎ ﻋﻠﻰ ﻀﻭﺀ ﺍﻗﺘﺼﺎﺩﻴﺎﺕ ﺍﻝﺭﻓﺎﻩ ) (welfare Economicsﺤﻴـﺙ
ﻴﻨﻅﺭ ﻝﻠﻤﺤﺎﺴﺒﺔ ﺍﻝﺤﺎﻝﻴﺔ ﻤﺎﻝﻴﺔ ﻭﺇﺩﺍﺭﻴﺔ -ﺤﺴﺏ ﻫﺫﺍ ﺍﻻﺘﺠﺎﻩ ،-ﻋﻠﻰ ﺃﻨﻬﺎ ﺠـﺯﺀ ﻤـﻥ
ﺇﻁﺎﺭ ﺍﺸﻤل ﻭﻫﻭ ﺇﻁﺎﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.2
ﺍﻻﺘﺠﺎﻩ ﺍﻝﺜﺎﻝﺙ:
-1ران ة ن" ،ا اس ا ا" ،دار وا !" #$واز،ن،ا%ردن2003،م،
ص -ص.268-266
0 -1+ - 2س -.وي ،ا!*+%ة )ن" درات ( '& %و #آ ! ة" ،ا 78ا 45+6ا،3-1
2008 ،!9+م ،ص .454
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ﻫﻭ ﺍﻷﻜﺜﺭ ﺍﻨﻔﺘﺎﺤ ﹰﺎ ﻝﻤﺘﻁﻠﺒﺎﺕ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ،ﺤﻴـﺙ ﻴﻌﺘﺒـﺭ
ﺃﺼﺤﺎﺏ ﻫﺫﺍ ﺍﻻﺘﺠﺎﻩ ﺃﻥ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻨﻅﺭﻴﺔ ﻓﺭﻋﻴﺔ ﺇﻝـﻰ ﺠﺎﻨـﺏ
ﻨﻅﺭﻴﺎﺕ ﺃﺨﺭﻯ ﻓﻲ ﻋﻠﻡ ﺍﻝﻤﺤﺎﺴﺒﺔ ،ﺃﻱ ﺃﻥ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻫﻲ ﻓﺭﻉ
ﻤﺘﻤﻴﺯﹰﺍ ﻝـﻪ ﺨﺼﻭﺼـﻴﺎﺕ ﺩﺍﺨـل ﺍﻹﻁـﺎﺭ ﺍﻝﻌـﺎﻡ ﻝﻠﻤﺤﺎﺴـﺒﺔ ،ﻤﺜـل ﺍﻝﻔـﺭﻭﻉ
ﺍﻷﺨﺭﻯ)،ﻤﺎﻝﻴﺔ،ﺘﻜﺎﻝﻴﻑ،ﺇﺩﺍﺭﻴﺔ،ﻤﻭﺍﺭﺩ ﺒﺸﺭﻴﺔ(.1
ﻭﻁﺒﻘ ﹰﺎ ﻝﻬﺫﺍ ﺍﻻﺘﺠﺎﻩ ،ﻴﻨﻅﺭ ﺇﻝﻰ ﺍﻝﺭﺒﺢ ﺒﺎﻋﺘﺒﺎﺭﻩ ﻭﺴﻴﻠﺔ ﻝﺘﺤﻘﻴﻕ ﻏﺎﻴﺔ)ﻤﺜﻼ ﺃﻫﺩﺍﻑ
ﺍﺠﺘﻤﺎﻋﻴﺔ( ،ﻭﻝﻴﺱ ﻏﺎﻴﺔ ﻓﻲ ﺤﺩ ﺫﺍﺘﻬﺎ ،ﻭﺒﺎﻝﺘﺎﻝﻲ ﻓﺎﻨﻪ ﻻﺒﺩ ﻤﻥ ﺘﻌﻅﻴﻡ ﺍﻝـﺭﺒﺢ ﺒﺼـﻔﺔ
ﻋﺎﻤﺔ ،ﻭﻋﻠﻰ ﺍﻹﺩﺍﺭﺓ ﺃﻥ ﺘﺴﻌﻰ ﻝﺘﺤﻘﻴﻕ ﻤﺴﺘﻭﻯ ﻤﺭﻀﻲ ﻴﺘﻤﺎﺸﻰ ﻤﻊ ﺘﺤﻘﻴـﻕ ﻤـﺩﻯ
ﻤﻌﻴﻥ ﻤﻥ ﺍﻷﻫﺩﺍﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﻴﺘﻡ ﺫﻝﻙ ﺒﺎﻝﺘﻭﻓﻴﻕ ﺒﻴﻥ ﻤﺼﺎﻝﺢ ﺍﻝﻔﺌـﺎﺕ ﺍﻝﻤﺨﺘﻠﻔـﺔ
ﺍﻝﻤﻬﺘﻤﺔ ﺒﺎﻝﻤﺸﺭﻭﻉ ﻤﺜل :ﻤﻁﺎﻝﺒﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ ﺒﺄﺠﻭﺭ ﺃﻋﻠﻰ ،ﻤﻁﺎﻝﺒﺔ ﺍﻝﻤﺴﺘﻬﻠﻜﻴﻥ ﺒﺄﺴـﻌﺎﺭ
ﻤﺨﻔﻀﺔ ﻭﺠﻭﺩﺓ ﺃﻋﻠﻰ ،ﻭﻤﻨﺘﺞ ﺁﻤﻥ ﻭﺍﻝﻤﺸﺎﺭﻜﺔ ﺍﻻﻴﺠﺎﺒﻴﺔ ﻝﺤـل ﻤﺸـﺎﻜل ﺍﻝﻤﺠﺘﻤـﻊ،
ﻭﻋﺩﻡ ﺍﻋﺘﺒﺎﺭ ﺫﻝﻙ ﻗﻴﺩﹰﺍ ﻋﻠﻰ ﺍﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ،ﺒل ﺍﻝﺘﺯﺍﻤ ﹰﺎ ﻤﻥ ﺍﻝﻤﺸﺭﻭﻉ ﻨﻔﺴﻪ ﺘﺠﺎﻩ
ﺍﻝﻤﺠﺘﻤﻊ.
ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﻤﻥ ﺨﻼل ﺍﻻﺘﺠﺎﻫـﺎﺕ ﺍﻝﻤﺘﻌـﺩﺩﺓ ﺍﻝﺴـﺎﺒﻘﺔ ﺍﻝﺘـﻲ ﺍﺒـﺩﻭﻫﺎﻋﻠﻤﺎﺀ
ﺍﻝﻤﺤﺎﺴﺒﺔ ،ﺃﻥ ﺍﻻﺘﺠﺎﻩ ﺍﻷﻭل ﻴﺭﻜﺯ ﻋﻠﻰ ﻋﻤﻠﻴﺔ ﺍﻝﺩﻤﺞ ،ﺒﻴﻨﻤﺎ ﺍﻻﺘﺠﺎﻩ ﺍﻝﺜـﺎﻨﻲ ﻴﺠﻌـل
ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻷﺴﺎﺱ ﺃﻭ ﺍﻹﻁﺎﺭ ﺍﻝﻌﺎﻡ ،ﻭﺒﺎﻗﻲ ﺍﻝﺤﺴﺎﺒﺎﺕ ﺘﺎﺒﻌﺔ ﻝﻪ،
ﺒﻴﻨﻤﺎ ﺍﻻﺘﺠﺎﻩ ﺍﻝﺜﺎﻝﺙ ﻴﻤﻴل ﺇﻝﻰ ﺍﻻﺴﺘﻘﻼﻝﻴﺔ ﺃﻱ )ﺍﺴﺘﻘﻼﻝﻴﺔ ﺍﻝﻔﺭﻭﻉ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ(.
ﻴﺅﻴﺩ ﺍﻝﺒﺎﺤﺙ ﻭﺠﻬﺔ ﺍﻝﻨﻅﺭ ﺍﻝﺜﺎﻝﺜﺔ )ﺍﻻﺘﺠﺎﻩ ﺍﻝﺜﺎﻝﺙ( ،ﻓﻲ ﺃﻥ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻫﻲ ﻨﻅﺭﻴﺔ ﻓﺭﻋﻴﺔ ﻝﻠﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺎﻝﻴﺔ ﺇﻝﻰ ﺠﺎﻨﺏ ﻨﻅﺭﻴﺎﺕ ﺃﺨﺭﻯ ،ﺤﻴﺙ ﺃﻥ
ﻋﺩﺩ ﻓﺭﻭﻉ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻴﺯﺩﺍﺩ ﺒﺯﻴﺎﺩﺓ ﺍﻝﺤﺎﺠﺔ ﺇﻝﻴﻪ ،ﻭﺘﻅﻬﺭ ﻤﺸﻜﻼﺕ ﺠﺩﻴﺩﺓ ﻴﺘﻁﻠﺏ ﻤﻥ
ﺍﻝﻔﻜﺭ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺤﻠﻬﺎ.
1
-ﻤﺤﻤﺩ ﻨﺒﻴل ﻋﻼﻡ"،ﺇﺨﻀﺎﻉ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﻅﻤﺔ ﻝﻠﻘﻴﺎﺱ ﺍﻝﻔﻌﻠﻲ"ﺩﺭﺍﺴﺔ ﻤﻴﺩﺍﻨﻴﺔ ﺒﻤﻨﻁﻘﺔ ﺤﻠﻭﺍﻥ" ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴﺔ
ﻼ ﻋﻥ:
ﻝﻼﻗﺘﺼﺎﺩ ﻭﺍﻝﺘﺠﺎﺭﺓ"،ﺠﺎﻤﻌﺔ ﻋﻴﻥ ﺸﻤﺱ ،ﻤﺼﺭ ،ﺍﻝﻌﺩﺩ ﺍﻷﻭل1996 ،ﻡ ،ﺹ ﺹ - . 58 -56ﻨﻘ ﹰ
-f. steckmest," corporate performance: the key to public trust", new York, hall co,1986.
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ﺇﻥ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﻭﺠﻭﺩﺓ ﻤﻨـﺫ ﻭﺠﻭﺩ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺫﺍﺘﻬﺎ ،ﻭﻝﻜـﻥ
ﻝﻡ ﻴﺘﻡ ﺍﻝﺘﻁﺭﻕ ﻝﻬﺎ ﻓﻲ ﺍﻝﻔﻜﺭ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺇﻻ ﻓﻲ ﺍﻝﻌﻘﻭﺩ ﺍﻷﺨﻴﺭﺓ ﺒﻌﺩ ﺃﻥ ﺯﺍﺩ ﺍﻝﺘﻠـﻭﺙ
ﺍﻝﺒﻴﺌﻲ ﻭﺍﻷﻀﺭﺍﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ؛ ﻭﺫﻝﻙ ﻝﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ﻤﻥ ﺃﻱ ﺘﻠﻭﺙ ،ﻭﺍﻝﺤﻔـﺎﻅ ﻋﻠـﻰ
ﺼﺤﺔ ﺍﻝﻤﺠﺘﻤﻊ ،ﻭﺯﻴﺎﺩﺓ ﺍﻝﺭﻓﺎﻩ ﺍﻻﺠﺘﻤﺎﻋﻲ.
ﻓﺎﻝﻤﺤﺎﺴﺒﺔ ﻜﻐﻴﺭﻫﺎ ﻤﻥ ﺍﻝﻌﻠﻭﻡ ،ﺘﺘﺴﻡ ﺒﺨﺎﺼﻴﺔ ﺍﻻﺴﺘﻤﺭﺍﺭﻴﺔ)ﺍﻝﺩﻴﻨﺎﻤﻴﻜﻴﺔ( ﺍﻝﺘﻲ ﺘﻭﺍﻜـﺏ
ﻤﺘﻁﻠﺒﺎﺕ ﺍﻝﻌﺼﺭ ،ﺤﻴﺙ ﺃﻥ ﻜل ﻓﺭﻉ ﻝﻪ ﺍﺴﺘﺨﺩﺍﻤﺎﺘﻪ ﻓﻲ ﺍﻝﺤﻴﺎﺓ ﺍﻝﻌﻤﻠﻴﺔ ،ﻭﻜل ﻓـﺭﻉ
ﻴﺨﺩﻡ ﺍﻝﻔﺭﻭﻉ ﺍﻷﺨﺭﻯ ﺃﻭ ﻴﺴﺎﻨﺩﻩ ﻀﻤﻥ ﻋﻼﻗﺔ ﺘﻜﺎﻤﻠﻴﺔ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻨﻲ:
ﺘﻌﺭﻴﻑ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻝﻤﺒﺎﺩﺉ ﺍﻝﺘﻲ ﻗﺎﻤﺕ ﻋﻠﻴﻬﺎ
ﺍﻭ ﹰﻻ :ﺘﻌﺭﻴﻑ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻴﻜﺘﻨﻑ ﻤﻔﻬﻭﻡ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻜﺜﻴﺭ ﻤـﻥ ﺍﻝﻐﻤـﻭﺽ ﻭﺍﻝﺠـﺩل ﺒـﻴﻥ
ﺍﻝﺒﺎﺤﺜﻴﻥ ،ﻭﺭﺠﺎل ﺍﻷﻋﻤﺎل ﻭﻏﻴﺭﻫﻡ ﻤﻥ ﺫﻭﻱ ﺍﻝﻌﻼﻗﺔ ﻭﺍﻻﺨﺘﺼﺎﺹ ،ﻤـﻥ ﺤﻴـﺙ:
ﻁﺒﻴﻌﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺃﺒﻌﺎﺩﻫﺎ ،ﻭﺠﻭﺍﻨﺏ ﺃﺜﺎﺭﻫﺎ ،ﻭﻁﺭﻕ ﻗﻴﺎﺴﻬﺎ ،ﻭﺍﻝﺭﻗﺎﺒـﺔ
ﻋﻠﻴﻬﺎ ﻭﺍﻝﻰ ﻤﺎ ﺫﻝﻙ ،...ﻭﺒﺎﻝﺘﺎﻝﻲ ﻫﻨﺎﻙ ﻤﺠﺎل ﻭﺍﺴﻊ ﻝﻼﺨﺘﻼﻑ ﻓﻲ ﻭﺠﻬﺎﺕ ﺍﻝﻨﻅـﺭ،
ﻭﺘﻌﺩﺩ ﺍﻵﺭﺍﺀ ﺤﻭل ﺸﻜل ﻭﻤﺤﺘﻭﻯ ﻭﺃﺴﻠﻭﺏ ﺘﺤﻘﻴﻕ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺭﺴـﻡ
ﺃﺒﻌﺎﺩﻫﺎ ﻭﻁﺒﻴﻌﺔ ﺍﻝﻌﻼﻗﺔ ﺒﻴﻥ ﺍﻷﻁﺭﺍﻑ ﺍﻝﻤﻌﻨﻴﺔ ﺒﻬﺎ.
ﻭﻴﻤﻜﻥ ﺘﺼﻨﻴﻑ ﺍﻵﺭﺍﺀ ﺤﻭل ﻤﻔﻬﻭﻡ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﻓﺌﺘﻴﻥ ،ﻫﻤﺎ:1
• ﺍﻝﻤﻔﻬﻭﻡ ﺍﻝﻀﻴﻕ ﺍﻝﺫﻱ ﻴﺭﺒﻁ ﻤﺴﺅﻭﻝﻴﺎﺕ ﺍﻝﻤﻨﺸﺎﺕ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺒﻬﺩﻑ ﺘﺤﻘﻴﻕ ﺍﻝـﺭﺒﺢ
ﺍﻝﻤﻨﺒﺜﻘﺔ ﻤﻥ ﻤﺼﻠﺤﺔ ﺍﻝﻤﺴﺘﺜﻤﺭﻴﻥ ،ﻭﻤﺎﻝﻜﻲ ﺭﺅﻭﺱ ﺍﻷﻤﻭﺍل ﻓﻘﻁ.
;0A1+"،!:+ -1+ - 1ا@<?و*; ا>=*<;" !/02 ،ا 1/2ا ,/0 /ا ،,-.-/ن،ا-<5د ،114ر<*.
ا)،2000 ، 4Bص.50
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• ﺍﻝﻤﻔﻬﻭﻡ ﺍﻝﻭﺍﺴﻊ ﺍﻝﺫﻱ ﻴﺭﻜﺯ ﻋﻠﻰ ﺍﻝﻨﻅﺭﺓ ﺍﻝﻨﻅﺎﻤﻴﺔ ﻝﻠﻤﻨﻅﻤـﺎﺕ ﺍﻹﻨﺘﺎﺠﻴـﺔ ﻋﻠـﻰ
ﺍﺨﺘﻼﻑ ﺃﻨﻭﺍﻋﻬﺎ ،ﻭﺍﻝﺘﻲ ﺘﻬﺩﻑ ﺇﻝﻰ ﺘﺤﻘﻴﻕ ﺍﻝﻤﺼﻠﺤﺔ ﺍﻝﻌﻠﻴﺎ ﻝﻠﻤﺠﺘﻤﻊ ،ﺒﺎﻹﻀـﺎﻓﺔ
ﺇﻝﻰ ﺘﺤﻘﻴﻕ ﺍﻝﻤﺯﻴﺩ ﻤﻥ ﺍﻷﺭﺒﺎﺡ.
ﻝﻘﺩ ﺘﻁﻭﺭ ﺘﻌﺭﻴﻑ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤـﻊ ﺘﻁـﻭﺭ ﺍﻝـﺯﻤﻥ
ﻭﺍﻝﺤﺎﺠﺔ ﻝﻪ ،ﺤﻴﺙ ﻝﻡ ﻴﺘﻔﻕ ﺍﻝﻤﺤﺎﺴﺒﻭﻥ ﻋﻠﻰ ﺘﻌﺭﻴﻑ ﻭﺍﺤﺩ ﻝﻠﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻝﻜﻨﻬﻡ ﺍﺘﻔﻘﻭﺍ ﻋﻠﻰ ﺍﻝﻔﻜﺭﺓ ﺍﻷﺴﺎﺴـﻴﺔ ﻝﻠﻤﻔﻬـﻭﻡ ) ،(Conceptﻭﻫـﻲ ﺃﻥ
ـﺎﻋﻲ
ـﺩ ﺍﻻﺠﺘﻤـ
ـﺔ ﺍﻝﻌﻘـ
ـﻰ ﻨﻅﺭﻴـ
ـﻭﻡ ﻋﻠـ
ـﺔ ﺘﻘـ
ـﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـ
ـﺒﺔ ﺍﻝﻤﺴـ
ﻤﺤﺎﺴـ
1
) ،( Social Contract Theoryﻭﺍﻝﺘﻲ ﻤﻔﺎﺩﻫﺎ ﺃﻥ ﺃﻴﺔ ﻤﻨﺸﺄﺓ ﺇﻨﻤﺎ ﺘﺭﺘﺒﻁ ﺒﻌﻼﻗﺔ ﺘﻌﺎﻗﺩﻴﺔ
ﻤﻊ ﺍﻝﻤﺠﺘﻤﻊ) ، (Shocker and Sethﺇﺫ ﺃﻥ ﻫﺫﻩ ﺍﻝﻌﻼﻗﺔ ﻗﺩ ﺘﻜﻭﻥ ﺼﺭﻴﺤﺔ ﺃﻭ ﻀﻤﻨﻴﺔ.
ﻭﻴﺘﺭﺘﺏ ﻋﻠﻰ ﺍﻝﻌﻼﻗﺔ ﺍﻝﺘﻌﺎﻗﺩﻴﺔ ﺒﻴﻥ ﺍﻝﻤﺠﺘﻤـﻊ ﻭﺍﻝﻤﻨﺸـﺄﺓ ﺃﻥ ﺘﻘـﻭﻡ ﺍﻝﻤﻨﻅﻤـﺔ
ﺒﻭﻅﻴﻔﺘﻴﻥ ﺭﺌﻴﺴﻴﺘﻴﻥ ﻫﻤﺎ:2
ﻭﻅﻴﻔﺔ ﺍﻹﻨﺘﺎﺝ :ﻭﺍﻝﺘﻲ ﺘﺘﻀﻤﻥ ﺘﻘﺩﻴﻡ ﻤﻨﺘﺠـﺎﺕ ﺃﻭ ﺨـﺩﻤﺎﺕ ﻨﺎﻓﻌـﺔ ﻭﻤﺭﻏﻭﺒـﺔﻝﻠﻤﺠﺘﻤﻊ.
ﻭﻅﻴﻔﺔ ﺍﻝﺘﻭﺯﻴﻊ :ﻭﻫﻨﺎ ﻝﻴﺱ ﺘﻭﺯﻴﻊ ﺍﻝﻤﻨﺘﺠﺎﺕ ،ﺒل ﺘﻭﺯﻴـﻊ ﺍﻝﻌﻭﺍﺌـﺩ ﻭﺍﻝﻤﻜﺎﺴـﺏﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻋﻠﻰ ﺍﻝﻤﺠﻤﻭﻋﺎﺕ ﺍﻝﻤﺘﻭﺍﺠﺩﺓ ﻓﻲ ﺍﻝﻤﺠﺘﻤﻊ ﺒﻌﺩﺍﻝـﺔ ،ﻭﺍﻝﺘـﻲ
ﺘﺸﻜل ﺃﺼﻼ ﺍﻝﻘﺎﻋﺩﺓ ﺍﻝﺘﻲ ﺘﺴﺘﻤﺩ ﻤﻨﻬﺎ ﺍﻝﻤﻨﻅﻤﺔ ﻤﻭﺍﺭﺩﻫﺎ.
- 1ﺍﻨﻅﺭ ﻤﺎﻴﻠﻲ -:
"Social Accounting "Academy Of- Management
*-Mary L.Fennel&Jffreya.Alexander
Journal , 1987,No3, P-456.
*-Geore Balabanis And Others, Corporate Social Responsibility And Economic Performance
In The British Companies: Are The Linked? "European Business Review, Vol.18,No1
,2001, P26.
2- George balabanis and others "corporate social responsibility and economic performance in
the British companies" European business review, vol.18 no1,1998,p26,
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ﻋﻠﻰ ﺍﻝﻤﻨﺸﺂﺕ ﺃﻥ ﺘﻌﻤل ﺒﺼﻭﺭﺓ ﻤﺘﻭﺍﺯﻨﺔ ﻭﻋﻘﻼﻨﻴﺔ ﻋﻠـﻰ ﺍﺴـﺘﺨﺩﺍﻡ ﻤـﻭﺍﺭﺩ
ﺍﻝﻤﺠﺘﻤﻊ ﺒﻜﻔﺎﺀﺓ ﻋﺎﻝﻴﺔ ﻭﺘﻭﺯﻴﻌﻪ ﻋﻠﻰ ﺍﻝﻤﺠﺘﻤﻊ ﺒﻌﺩﺍﻝﺔ ،ﻭﻫﺫﺍ ﻤـﻥ ﺸـﺎﻨﻪ ﺃﻥ ﻴﻌﻁـﻲ
ﻻ ﻝﺩﻯ ﺍﻷﻁﺭﺍﻑ ﺍﻝﻤﺨﺘﻠﻔﺔ ،ﻝﺘﺠﺩ ﻨﻔﺴﻬﺎ ﻓﻲ ﺍﻝﻨﻬﺎﻴﺔ ﻗـﺎﺩﺭﺓ
ﺍﻝﻤﻨﻅﻤﺔ ﺼﻭﺭﺓ ﺃﻜﺜﺭ ﻗﺒﻭ ﹰ
ﻋﻠﻰ ﺍﻝﺒﻘﺎﺀ ﻭﺍﻻﺴﺘﻤﺭﺍﺭ ،ﻭﺫﻝﻙ ﻝﻴﺱ ﻓﻘﻁ ﻷﻨﻬﺎ ﻗﺎﺩﺭﺓ ﻋﻠﻰ ﺘﺤﻘﻴـﻕ ﺍﻷﺭﺒـﺎﺡ ،ﺒـل
ﻭﻷﻨﻬﺎ ﻭﺤﺩﺓ ﺍﺠﺘﻤﺎﻋﻴﺔ ﺘﻠﺘﺯﻡ ﺒﺎﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﺠﺎﻩ ﻤﺠﺘﻤﻌﻬﺎ ،ﻭﻫـﺫﺍ ﻴﻌﻨـﻲ
ﺤﺘﻤ ﹰﺎ ﺍﻝﺘﺯﺍﻤﻬﺎ ﺒﺎﻝﻌﻘﺩ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻨﺼ ﹰﺎ ﻭﻤﻀﻤﻭﻨ ﹰﺎ.
ﺇﻥ ﻤﻭﻀﻭﻉ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﻥ ﺍﻝﻤﻭﻀﻭﻋﺎﺕ ﺍﻝﻤﺸـﺘﺭﻜﺔ ﺒـﻴﻥ ﻋﻠـﻭﻡ
ﺍﻹﺩﺍﺭﺓ ﻭﺍﻻﺘﺼﺎل ﻭﺍﻻﺠﺘﻤﺎﻉ ﻭﻏﻴﺭﻫﺎ ،ﻭﻨﺘﻴﺠﺔ ﺫﻝﻙ ﺍﺨﺘﻠﻔﺕ ﺍﻵﺭﺍﺀ ﺤـﻭل ﻁﺒﻴﻌـﺔ
ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﻤﺠﺎﻻﺘﻬﺎ ،ﻭﻁﺭﻕ ﻗﻴﺎﺴﻬﺎ ،ﻭﺍﻝﺭﻗﺎﺒﺔ ﻋﻠﻴﻬﺎ ،ﻭﺒﺎﻝﺘـﺎﻝﻲ ﻜـﺎﻥ
ﻫﻨﺎﻙ ﻤﺠﺎل ﻭﺍﺴﻊ ﻝﻼﺨﺘﻼﻑ ﻋﻠﻰ ﺘﻌﺭﻴﻔﻬﺎ ،ﻭﺘﻌﺩﺩ ﺍﻵﺭﺍﺀ ﺤﻭل ﻁﺒﻴﻌﺘﻬﺎ ،ﻭﻤﺤﺘﻭﺍﻫﺎ،
ﻭﺭﺴﻡ ﺃﺒﻌﺎﺩﻫﺎ ﻭﻁﺒﻴﻌﺔ ﺍﻝﻌﻼﻗﺔ ﺒﻴﻥ ﺍﻷﻁﺭﺍﻑ ﺍﻝﻤﻌﻨﻴﺔ ﺒﻬﺎ ،ﻭﺇﺯﺍﺀ ﺫﻝﻙ ﻅﻬﺭ ﺍﻝﻌﺩﻴـﺩ
ﻤﻥ ﺍﻝﺘﻌﺭﻴﻔﺎﺕ ﻝﻠﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
.
ﻋﺭﻓﺕ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺒﺸﻜل ﻋﺎﻡ":1ﺫﻝﻙ ﺍﻝﻌﻠﻡ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺍﻝﺫﻱ ﻴﺸﺘﻤل ﻋﻠﻰ ﻤﺠﻤﻭﻋﺔ
ﻤﻥ ﺍﻝﻤﻔﺎﻫﻴﻡ ﻭﺍﻝﻔﺭﻭﺽ ﻭﺍﻝﻤﺒﺎﺩﺉ ،ﺍﻝﺘﻲ ﻴﺘﻡ ﺒﻤﻭﺠﺒﻬﺎ ﺘﻁﺒﻴـﻕ ﺍﻝـﺩﻭﺭﺓ ﺍﻝﻤﺤﺎﺴـﺒﻴﺔ
ﻝﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻭﻭﻅﺎﺌﻔﻬﺎ".
ﻭﻋﺭﻓﺕ "ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ" -ﺤﺴـﺏ ﺍﻝﺘﻁـﻭﺭ ﺍﻝﺯﻤﻨـﻲ
ﻝﻤﻔﻬﻭﻤﻬﺎ -ﻜﻤﺎﻴﻠﻲ:
ﻋﺭﻓﺕ ﻋﻠﻰ ﺇﻨﻬﺎ" 2ﺘﻁﺒﻴﻕ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻓﻲ ﻤﺠﺎل ﺍﻝﻌﻠﻭﻡ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺘﺸـﻤل ﻫـﺫﻩ
ﺍﻝﻌﻠﻭﻡ ﻋﻠﻡ ﺍﻻﺠﺘﻤﺎﻉ ،ﻭﻋﻠﻡ ﺍﻝﺴﻴﺎﺴﺔ ،ﻭﻋﻠﻡ ﺍﻻﻗﺘﺼﺎﺩ".
- 1ﺍﻨﻅﺭ-:
ﺭﻀﻭﺍﻥ ﻤﺤﻤﺩ ﺍﻝﻌﻨﺎﺘﻲ"،ﺍﻝﻤﺤﺎﺴﺒﺔ ﺒﺎﻝﻠﻐﺔ ﺍﻹﻨﺠﻠﻴﺯﻴﺔ" ،ﺩﺍﺭ ﺼﻔﺎﺀ ﻝﻠﻁﺒﺎﻋﺔ ﻭﺍﻝﻨﺸﺭ ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ ،ﻁ،2005 ،2ﺹ.13
ﻨﻭﺍﻑ ﻓﺨﺭ ،ﻭﺍﺨﺭﻭﻭﻥ" ،ﺍﻝﻤﺸﻜﻼﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼﺭﺓ ،ﻤﻨﺸﻭﺭﺍﺕ ﺠﺎﻤﻌﺔ ﺩﻤﺸﻕ ،ﻋﺎﻡ ،2007ﺹ.488 -2ﻤﺤﻤﺩ ﻤﻁﺭ " ،ﺍﻝﺘﺄﺼﻴل ﺍﻝﻨﻅﺭﻱ ﻝﻠﻤﻤﺎﺭﺴﺎﺕ ﺍﻝﻤﻬﻨﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻓﻲ ﻤﺠﺎﻻﺕ ﺍﻝﻘﻴﺎﺱ ،ﺍﻝﻌﺭﺽ ،ﺍﻹﻓﺼﺎﺡ " ﺩﺍﺭ ﻭﺍﺌل
ﻝﻠﻨﺸﺭ ،ﻋﻤﺎﻥ ،2004 ،ﺹ ﺹ . 426-413
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ﻭﻜﺫﻝﻙ"،ﻋﻤﻠﻴﺔ ﺍﻝﺘﺭﺘﻴﺏ ﻭﺍﻝﻘﻴﺎﺱ ﻭﺍﻝﺘﺤﻠﻴل ﻝﻶﺜﺎﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻝﻤﺘﺭﺘﺒﺔ
ﻋﻠﻰ ﻨﺸﺎﻁ ﺍﻝﻘﻁﺎﻉ ﺍﻝﺤﻜﻭﻤﻲ ﺃﻭ ﺍﻝﻘﻁﺎﻉ ﺍﻝﺨﺎﺹ".
ﻓﻬﻲ"1ﻋﻤﻠﻴﺔ ﺍﻨﺘﺨﺎﺏ ﻭﺍﺨﺘﻴﺎﺭ ﺍﻝﻤﺘﻐﻴﺭﺍﺕ ﻭﺍﻝﻤﻘﺎﻴﻴﺱ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ
ﻝﻠﻤﻨﺸﺄﺓ ،ﻭﺘﻭﺼﻴﻠﻬﺎ ﺇﻝﻰ ﺍﻝﻤﺴﺘﻔﻴﺩﻴﻥ ﻤﻨﻬﺎ ﺩﺍﺨل ﺃﻭ ﺨﺎﺭﺝ ﺍﻝﻤﻨﺸﺄﺓ".
ﻭﻋﺭﻓﺕ ﻋﻠﻰ ﺇﻨﻬﺎ " :2ﺍﻷﻨﺸﻁﺔ ﺍﻝﺘﻲ ﻴﻘﻭﻡ ﺒﻬﺎ ﺍﻝﻤﺸـﺭﻭﻉ ﻝﻠﻭﻓـﺎﺀ ﺒﺎﺤﺘﻴﺎﺠـﺎﺕ
ﺍﺠﺘﻤﺎﻋﻴﺔ ،ﻭﻴﻨﺸﺄ ﻋﻨﻬﺎ ﺘﻜﺎﻝﻴﻑ ﺃﻭ ﻀﻴﺎﻉ ﻴﻤﻜﻥ ﻗﻴﺎﺴﻪ ﺒﻁﺭﻴﻘﺔ ﺃﻭ ﺒـﺄﺨﺭﻯ ،ﺩﻭﻥ ﺃﻥ
ﻴﻌﻭﺩ ﻋﻠﻰ ﺍﻝﻤﺸﺭﻭﻉ ﺒﻔﺎﺌﺩﺓ ﺃﻭ ﻤﻨﻔﻌﺔ".
ﺇﻥ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻫﻲ" :3ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻝﺘﻲ ﺘﺨـﺘﺹ
ﺒﻘﻴﺎﺱ ﻭﺘﺤﻠﻴل ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻭﺤﺩﺓ ﻤﺤﺎﺴﺒﻴﺔ ﻤﻌﻴﻨـﺔ ،ﻭﺘﻭﺼـﻴل ﺍﻝﻤﻌﻠﻭﻤـﺎﺕ
ﺍﻝﻼﺯﻤﺔ ﻝﻠﻔﺌﺎﺕ ﺍﻝﻤﺨﺘﺼﺔ ،ﺒﻬﺩﻑ ﻤﺴﺎﻋﺩﺘﻬﻡ ﻓﻲ ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻝﺼﺤﻴﺤﺔ".
ﻜﻤﺎ ﻋﺭﻓﺕ ﺒﺄﻨﻬﺎ"4:ﺍﻝﺘﺯﺍﻡ ﻴﺘﻭﺠﺏ ﻋﻠﻰ ﻗﻁﺎﻉ ﺍﻷﻋﻤﺎل ﺍﻝﻘﻴﺎﻡ ﺒﻪ ﺘﺠﺎﻩ ﺍﻝﻤﺠﺘﻤﻊ ،
ﻭﺍﻥ ﻤﻥ ﺸﺄﻥ ﻫﺫﺍ ﺍﻻﻝﺘﺯﺍﻡ ﺯﻴﺎﺩﺓ ﺍﻵﺜﺎﺭ ﺍﻻﻴﺠﺎﺒﻴﺔ ﻝﻨﺸﺎﻁﺎﺕ ﺍﻝﻤﻨﻅﻤﺎﺕ ﻋﻠﻰ ﺍﻝﻤﺠﺘﻤﻊ،
ﻭﺘﺨﻔﻴﺽ ﺍﻵﺜﺎﺭ ﺍﻝﺴﻠﺒﻴﺔ ﻝﺘﻠﻙ ﺍﻝﻨﺸﺎﻁﺎﺕ ﺇﻝﻰ ﺍﻜﺒﺭ ﻗﺩﺭ ﻤﻤﻜﻥ".
ﻓﻬﻲ" :5ﻓﺭﻉ ﺠﺩﻴﺩ ﻝﻠﻤﺤﺎﺴﺒﺔ ،ﻴﻬﺩﻑ ﺇﻝﻰ ﺍﻝﻘﻴـﺎﺱ ﻭﺍﻹﻓﺼـﺎﺡ ،ﻋﻤـﺎ ﺘﺴـﺒﺒﻪ
ﺍﻝﻤﺸﺭﻭﻋﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ ﻤﻥ ﺘﻠﻭﺙ ،ﻭﺇﻀﺭﺍﺭ ﻝﻠﻤﺠﺘﻤﻊ ،ﻭﻤﺎ ﺘﻘﺩﻤﺔ ﻤﻥ ﻋﻭﺍﺌﺩ ﻭﻤﻨﺎﻓﻊ".
ﻭﻋﺭﻓﺕ ﻋﻠﻰ ﺃﻨﻬﺎ :ﻫﺩﻑ ﻹﻋﺩﺍﺩ ﺍﻝﺘﻘﺎﺭﻴﺭ ﻋﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻝﺘﻲ ﺘﻘﻭﻡ ﺒﻬﺎ ﺍﻝﻤﻨﺸـﺄﺓ
ﻭﻝﻬﺎ ﺁﺜﺎﺭ ﺍﺠﺘﻤﺎﻋﻴﺔ.
1
9+ -ر 1+د" ،اCDر ا ;0A1 #+8ا>=*;" ،ا !02ا24 !0رة ا7زه 1983 ،+ ،!9+ ،ص.76
- 2ا@* -ا"1ت M*<8N"،!EFا@<?و*; ا>=*<; 4<Lا?<@Aت ا،!<9+ 4<L ;*K1<9اJKم وا"<آ #وا<*Hس،
!02ا8دارة ،اHه!ة ،1988* ،ص.8
0 - 3س -J+ي ا"*!ازي !%9- ،ا! ،ا ;50:ا%و ،Pدار ذات ا@ ،!" #ARا ،1990، S8ص.350
Second
3 -Ferell, O.C&Fraedrich ,John, Business Ethics: Ethical Decision Making,
Houghton Mifflinco,USA,1994,P-42 .
.!= MA - 5ع "،ا! ,:ا>=و! ا<; !%9-"!:4ا! ،ا !<Vدار ا<راق ;<0:وا"<!،ن،
ا%ردن ، 1991 ،ص.34
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ﻭﻋﺭﻓﺕ ﺍﻴﻀ ﹰﺎ ":ﺍﻝﺘﺯﺍﻡ ﻤﺅﺴﺴﺎﺕ ﺍﻷﻋﻤـﺎل ﺍﻝﻤﺘﻭﺍﺼـل ﺒﺎﻝﺴـﻠﻭﻙ ﺍﻷﺨﻼﻗـﻲ
ﻭﺒﺎﻝﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺍﻝﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﻭﻓﻲ ﺍﻝﻭﻗﺕ ﺫﺍﺘﻪ ﺘﺤﺴﻴﻥ ﻨﻭﻋﻴﺔ ﺤﻴـﺎﺓ ﺍﻝﻘـﻭﻯ
ﺍﻝﻌﺎﻤﻠﺔ ﻭﺃﺴﺭﻫﺎ ،ﻓﻀﻼﹰ ﻋﻥ ﺍﻝﻤﺠﺘﻤﻌﺎﺕ ﺍﻝﻤﺤﻠﻴﺔ ﺍﻝﺘﻲ ﺘﻌﻴﺵ ﻓﻴﻬﺎ ﻭﺍﻝﻤﺠﺘﻤﻊ ﻋﺎﻤﺔ".1
ﺇﻨﻬﺎ" :2ﺍﻝﺘﺯﺍﻡ ﺍﻷﻋﻤﺎل ﺍﻝﺘﺠﺎﺭﻴﺔ ﻝﻠﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺍﻝﺘﻨﻤﻴـﺔ ﺍﻻﻗﺘﺼـﺎﺩﻴﺔ ﺍﻝﻤﺴـﺘﻤﺭﺓ
ﺒﺎﻝﻌﻤل ﻤﻊ ﺍﻝﻤﺴﺘﺨﺩﻤﻴﻥ ،ﻋﻭﺍﺌﻠﻬﻡ ،ﺍﻝﺴﻜﺎﻥ ﺍﻝﻤﺤﻠﻴﻴﻥ ،ﻭﺍﻝﻤﺠﺘﻤﻊ ﺒﺸﻜل ﻋﺎﻡ ﻝﺘﺤﺴـﻴﻥ
ﺤﻴﺎﺘﻬﻡ ﻓﻲ ﺍﻝﻁﺭﻕ ﺍﻝﺠﻴﺩﺓ ﻝﻠﻌﻤل ،ﻭﺍﻝﺘﻁﻭﻴﺭ ،ﻝﻠﻭﺼﻭل ﺇﻝﻰ ﺍﻝﺭﻓﺎﻫﻴﺔ ﺍﻝﻌﺎﻤﺔ ﻝﻠﻤﺠﺘﻤـﻊ
ﺍﻝﻤﺤﻠﻲ".
ﻓﻲ ﻀﻭﺀ ﻤﺎﺴﺒﻕ:
ﺇﻥ ﺘﻌﺭﻴﻑ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤ ﺭ ﺒﻌـﺩﺓ ﺃﻁـﻭﺍﺭ ،ﻝﻜـﻥ ﺃﻭﻝـﻰ
ﺍﻝﻤﺤﺎﻭﻻﺕ ﺍﻝﺘﻲ ﺃﺒﺭﺯﺕ ﻫﺫﺍ ﺍﻝﺤﻘل ﺍﻝﺠﺩﻴﺩ ﻤﻥ ﺤﻘﻭل ﺍﻝﻤﺤﺎﺴﺒﺔ ﺇﻝﻰ ﺤﻴـﺯ ﺍﻝﻭﺠـﻭﺩ
ﺴﻊ ﺍﻹﻁﺎﺭ ﺍﻝﻭﻅﻴﻔﻲ
ﻜﺎﻨﺕ ﻋﻠﻰ ﻴﺩ )ﻝﻴﻨﻭﻴﺯ ﻋﺎﻡ1968ﻡ( ،ﺒﻌﺩ ﺃﻥ ﻗﺩﻡ ﺘﻌﺭﻴﻔﻪ ﺍﻝﺫﻱ ﻭ
ﻝﻠﻤﺤﺎﺴﺒﺔ ،ﻓﻠﻡ ﻴﻘﺘﺼﺭ ﻋﻠﻰ ﺍﻝﺒﻌﺩ ﺍﻻﻗﺘﺼﺎﺩﻱ ،ﺒل ﺘﻌﺩﺍﻩ ﻝﻴﺸﻤل ﺍﻝﺘﻌﺎﻤﻼﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻭﺍﻝﺴﻴﺎﺴﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻴﺔ.
ﻭﺒﻌﺩ ﻫﺫﺍ ﺍﻝﺘﻌﺭﻴﻑ ﺍﺨﺫ ﺍﻝﻌﻠﻤﺎﺀ ﻴﺸﺘﻘﻭﻥ ﻤﻨﻪ ﻋﺩﺓ ﺘﻌﺎﺭﻴﻑ ﻤﻀﻴﻔﻴﻥ ﺇﻝﻴﻪ ﺃﺒﻌـﺎﺩ
ﻭﺠﻭﺍﻨﺏ ﺃﺨﺭﻯ ،ﻤﻨﻬﺎ :ﺍﻝﺘﻔﺭﻗﺔ ﺒﻴﻥ ﺍﻷﺤﺩﺍﺙ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻻﻗﺘﺼـﺎﺩﻴﺔ ﻝﻜـل ﻤـﻥ
ﺍﻝﻘﻁﺎﻉ ﺍﻝﺤﻜﻭﻤﻲ ﻭﺍﻝﺨﺎﺹ ،ﺇﻝﻰ ﺃﻥ ﻭﺼﻠﻭﺍ ﺇﻝﻰ ﻤﻔﻬﻭﻡ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﺘﻜـﺎﻝﻴﻑ
ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻹﻓﺼﺎﺡ ﻋﻨﻬﺎ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ،ﻭﺒﺎﻝﺘﺎﻝﻲ ﺍﻻﻫﺘﻤـﺎﻡ
ﺒﺎﻝﻤﺴﺘﻔﻴﺩﻴﻥ ﻤﻥ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺨﺘﺎﻤﻴﺔ ،ﻭﺍﻝﺘﺭﻜﻴﺯ ﻋﻠﻴﻬﻡ.
ﻤﻥ ﺨﻼل ﺍﻝﺘﻌﺎﺭﻴﻑ ﺍﻝﺴﺎﺒﻘﺔ ،ﻴﺴﺘﺸﻑ ﺍﻝﺒﺎﺤﺙ ﺘﻌﺭﻴـﻑ ﻝﻤﺤﺎﺴـﺒﺔ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﺄﻨﻬﺎ :ﻋﻤﻠﻴﺔ ﺘﺤﻠﻴل ﻭﻗﻴﺎﺱ ﺍﻷﻨﺸﻁﺔ ﺍﻝﺘﻲ ﺘﻨﺘﺞ ﻋﻥ ﻁﺒﻴﻌﺔ ﻋﻤل ﺍﻝﻤﻨﺸﺂﺕ
!N?+ - 1ا W+%ا-1ة 6رة وا*; "،آ B#ا-ت ا @A4 !04ا#آت ?0:ا:142ا<2Dهت وا&%
ااه ،"!Eا W+%ا-1ة*B ،رك و=* ،2004،Mص.12
./ " ،;+RA 4JL #*0B - 2ث ( /ا !/واا; !/ا<; ،!/:4ا ;<50:ا)<. ،;<*Bر ;<08+ ،-*5<AاR<6ء ا،;<)-1
1999 ،!9+م ،ص .17
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ﻭﺍﻝﺘﻲ ﻝﻬﺎ ﺘﺄﺜﻴﺭ ﻋﻠﻰ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻭﺍﻝﻤﺠﺘﻤﻊ ﻭﺍﻝﺒﻴﺌﺔ ،ﻭﻤﻥ ﺜﻡ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻫﺫﺍ ﺍﻝﻘﻴـﺎﺱ
ﺒﻘﻴﻡ ﻨﻘﺩﻴﺔ ﻓﻲ ﺘﻘﺎﺭﻴﺭﻫﺎ ﺍﻝﻤﺎﻝﻴﺔ ،ﻝﻤﻌﺭﻓﺔ ﻤﺩﻯ ﺍﻝﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺘﺤﻘﻴﻕ ﺍﻝﺭﻓﺎﻫﻴﺔ ﺍﻝﻌﺎﻤـﺔ
ﻝﻠﻤﺠﺘﻤﻊ ،ﻭﻤﺴﺎﻋﺩﺓ ﺍﻝﺩﻭﻝﺔ ﻓﻲ ﺘﺤﻤل ﺒﻌﺽ ﺃﻋﺒﺎﺀ ﺍﻝﺘﻨﻤﻴﺔ ،ﺒﻤﺎ ﻴﺴﺎﻋﺩ ﻋﻠـﻰ ﺍﺘﺨـﺎﺫ
ﺍﻝﻘﺭﺍﺭﺍﺕ ﺒﻨﺎﺀﹰﺍ ﻋﻠﻰ ﻫﺫﻩ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﻌﺩﻝﺔ ﺍﺠﺘﻤﺎﻋﻴ ﹰﺎ.
ﺇﻥ ﻋﻠﻰ ﺍﻝﻤﻨﺸﺄﺓ ﺃﻥ ﻻ ﺘﺒﻘﻲ ﺍﻝﺘﺯﺍﻤﻬﺎ ﻤﺤﺼﻭﺭﺍ ﻓﻲ ﺍﻝﻤﺤﺎﻓﻅـﺔ ﻋﻠـﻰ ﻤﺼـﺎﻝﺢ
ﺍﻝﻤﻼﻙ ﻓﻘﻁ ،ﺒل ﻴﺠﺏ ﺃﻥ ﻴﻤﺘﺩ ﺇﻝﻰ ﻤﺼﺎﻝﺢ ﺍﻝﻤﺠﺘﻤـﻊ ﻝﻠﻭﺼـﻭل ﺇﻝـﻰ ﺍﻝﺭﻓﺎﻫﻴـﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴـــــــﺔ ) ، (social welfareﺤﻴﺙ ﻴﺘﺭﺘﺏ ﻋﻠﻰ ﺍﻝﻤﻨﺸـﺎﺕ ﻋﻨـﺩ
ﺘﻁﺒﻴﻘﻬﺎ ﻝﻠﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺃﺭﺒﻌﺔ ﺃﻨﻤﺎﻁ ﻤﻥ ﺍﻝﻤﺴـﺅﻭﻝﻴﺎﺕ ﻫـﻲ :ﺍﻝﻤﺴـﺅﻭﻝﻴﺎﺕ
ﺍﻹﻨﺴﺎﻨﻴﺔ ﻭ ﺍﻷﺨﻼﻗﻴﺔ ﻭ ﺍﻝﻘﺎﻨﻭﻨﻴﺔ ﻭ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ.1
ﻭﺘﺸﻤل ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻻﻝﺘﺯﺍﻡ ﺒﺘﺤﻘﻴﻕ ﺍﻝﺘﻭﺍﺯﻥ ﺒﻴﻥ ﺃﻁـﺭﺍﻑ ﻤﺘﻌـﺩﺩﺓ،
ﻝﻜﻨﻬﺎ ﻤﺘﺭﺍﺒﻁﺔ ﺘﺘﻤﺜل ﻓﻲ ﻤﺼﺎﻝﺢ ﺍﻝﻤﻨﺸﺎﺕ ﻭﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻴﻬﺎ ،ﻭﺍﻝﺒﻴﺌﺔ ﻭﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ.
ﺜﺎﻨﻴ ﹰﺎ :ﺍﻝﻤﺒﺎﺩﺉ ﺍﻝﺭﺌﻴﺴﻴﺔ ﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﺘﻘﻭﻡ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻋﻠﻰ ﻋﺩﺓ ﻤﺒﺎﺩﺉ ﺃﻫﻤﻬﺎ:2
-1ﻋﻠﻰ ﺍﻝﻤﻨﺸﺄﺓ ﺍﻻﻝﺘﺯﺍﻡ ﺘﺠﺎﻩ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﺫﻱ ﺘﻌﻤل ﻓﻴﻪ ﻭﻴﺠﺏ ﺃﻥ ﺘﻘﺒل ﻫﺫﺍ ﺍﻻﻝﺘﺯﺍﻡ.
- 2ﺇﻥ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻝﻠﻤﺠﺘﻤﻊ ﻨﺎﺩﺭﺓ ﻭﻤﺤﺩﻭﺩﺓ ،ﻭﻷﻨﻬﺎ ﻜﺫﻝﻙ ﻴﺠﺏ ﺍﻻﺴﺘﻔﺎﺩﺓ
ﻤﻨﻬﺎ ﺒﺄﻓﻀل ﺍﻝﻭﺴﺎﺌل ﻭﺍﻝﻁﺭﻕ ﺒﺤﻴﺙ ﺘﺅﺩﻱ ﺇﻝﻰ ﺘﻌﻅﻴﻡ ﺍﻝﻌﺎﺌﺩ ﺍﻻﺠﺘﻤﺎﻋﻲ.
- 3ﻻ ﻴﻤﻜﻥ ﺒﺄﻱ ﺤﺎل ﻤﻥ ﺍﻷﺤﻭﺍل ﺍﻋﺘﺒﺎﺭ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﺴـﺘﻨﻔﺫﺓ
ﻤﻥ ﻗﺒل ﺍﻝﻤﻨﺸﺄﺓ ﻓﻲ ﻨﺸﺎﻁﻬﺎ ﺍﻝﺘﺸﻐﻴﻠﻲ ﻜﺎﻝﻤﺎﺀ ﻭﺍﻝﻬﻭﺍﺀ ﺴﻠﻌﺎ ﻤﺠﺎﻨﻴﺔ ،ﻭﺇﻨﻤـﺎ ﻫـﻲ
ﻤﻭﺍﺭﺩ ﺍﻗﺘﺼﺎﺩﻴﺔ ﺍﺠﺘﻤﺎﻋﻴﺔ ﻴﺠﺏ ﻋﻠﻰ ﺍﻝﻤﻨﺸﺄﺓ ﺘﻌﻭﻴﺽ ﺍﻝﻤﺠﺘﻤﻊ ﻋﻠـﻰ ﺍﻝﻤﺴـﺘﻨﻔﺩ
ﻤﻨﻬﺎ.
- 1ﻤﺤﻤﺩ ﺇﺒﺭﺍﻫﻴﻡ ﺍﻝﺘﻭﻴﺠﺭﻱ"،ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﻘﻁﺎﻉ ﺍﻝﺨﺎﺹ ﻓﻲ ﺍﻝﻤﻤﻠﻜﺔ ﺍﻝﻌﺭﺒﻴﺔ ﺍﻝﺴﻌﻭﺩﻴﺔ" ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﺭﺒﻴـﺔ
ﻝﻺﺩﺍﺭﺓ ،ﻴﻭﻝﻴﻭ ،1998،ﺹ.7
- 2ﻤﺤﻤﺩ ﻤﻁﺭ"،ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ" ،ﻤﺠﻠﺔ ﺍﻝﻤﺠﻤﻊ ﺍﻝﻌﺭﺒﻲ ﻝﻠﻤﺤﺎﺴﺒﻴﻥ ﺍﻝﻘﺎﻨﻭﻨﻴﻴﻥ،ﻋﻤﺎﻥ،ﺍﻝﻌﺩﺩ ،114ﺭﺒﻴـﻊ
ﺍﻝﺜﺎﻨﻲ ،2000ﺹ.51
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- 4ﻝﻠﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ﺍﻝﺤﻕ ﺍﻝﻜﺎﻤل ﻓﻲ ﺍﻹﻁﻼﻉ ﻋﻠﻰ ﻤﺩﻯ ﺘﻨﻔﻴﺫ ﺍﻝﺸﺭﻜﺔ ﻻﻝﺘﺯﺍﻤﺎﺘﻬﺎ
ﺘﺠﺎﻫﻪ ،ﻭﺫﻝﻙ ﻀﻤﻥ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻝﻤﺒﺎﺩﺉ ﻭﺍﻷﺴﺱ ﺍﻝﻤﺘﻌﺎﺭﻑ ﻋﻠﻴﻬـﺎ ﻝﻺﻓﺼـﺎﺡ
ﺍﻝﻤﺤﺎﺴﺒﻲ
1
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻝﺙ
ﺃﻫﺩﺍﻑ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﻤﻔﺎﻫﻴﻤﻬﺎ
ﺍﻭ ﹰﻻ :ﺃﻫﺩﺍﻑ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﺇﻥ ﺍﻷﻫﺩﺍﻑ ﺍﻝﻌﺎﻤﺔ ﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﻨﺤﺼﺭ ﻓﻲ ﺍﻝﺘﺎﻝﻲ:
-1ﺘﺤﺩﻴﺩ ﻭﻗﻴﺎﺱ ﺼﺎﻓﻲ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻤﻨﻅﻤﺎﺕ ﺍﻷﻋﻤﺎل ﺒﺼﻔﺔ ﺩﻭﺭﻴﺔ ،ﺇﺫ ﻻ
ﻴﻜﻔﻲ ﻗﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻭﺍﻝﻌﻭﺍﺌﺩ ﻤﻥ ﻭﺠﻬﺔ ﻨﻅﺭ ﺍﻝﻤﻨﻅﻤـﺔ ،ﻭﺇﻨﻤـﺎ ﺍﺨـﺫ ﺍﻷﻁـﺭﺍﻑ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﺘﺄﺜﺭﺓ ﺒﻨﻅﺭ ﺍﻻﻋﺘﺒﺎﺭ.2
-2ﺍﻝﻤﺴﺎﻋﺩﺓ ﻓﻲ ﺘﻘﻴﻴﻡ ﻭﺩﺭﺍﺴﺔ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺍﻝﻤﻨﺸﺄﺓ ﺍﻝﺘﻲ ﻝﻬﺎ ﺘﺄﺜﻴﺭﺍﺕ ﻤﺒﺎﺸﺭﺓ ﻋﻠـﻰ
ﺍﻝﻤﻭﺍﺭﺩ ﻭﺍﻝﻁﺎﻗﺔ ﻭﻗﻁﺎﻋﺎﺕ ﺍﻝﻤﺠﺘﻤﻊ ،ﻭﺍﻝﺘﻲ ﻫﻲ ﺃﺴﺎﺱ ﻤﻠـﻙ ﺍﻝﻤﺠﺘﻤـﻊ ﻭﺍﻷﺠﻴـﺎل
ﺍﻝﻘﺎﺩﻤﺔ ﻭﻴﺘﻁﻠﺏ ﻫﺫﺍ ﺍﻝﻬﺩﻑ ﺇﻴﺠﺎﺩ ﻤﻘﻴﺎﺱ ﻤﻨﺎﺴﺏ ﻝﻸﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ.3
-3ﺘﻭﻓﻴﺭ ﺒﻴﺎﻨﺎﺕ ﻭﻨﻅﺎﻡ ﻤﻌﻠﻭﻤﺎﺕ ﻤﺘﻜﺎﻤﻠﺔ ﻴﻌﻜﺱ ﺃﻫﺩﺍﻑ ﻭﺴﻴﺎﺴـﺎﺕ ﻭﺒـﺭﺍﻤﺞ ﻭﺃﺩﺍﺀ
ﺍﻝﻤﻨﺸﺄﺓ ﻓﻲ ﻤﺠﺎل ﺘﺤﻘﻴﻕ ﺍﻷﻫﺩﺍﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
-4ﺘﻭﻓﻴﺭ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﻼﺌﻤﺔ ﻝﻜل ﻤﻥ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﺩﺍﺨﻠﻴﺔ ﻭﺍﻝﺨﺎﺭﺠﻴـﺔ ،ﺤﻴـﺙ ﺃﻥ ﺇﺩﺍﺭﺓ
ﺍﻝﻤﻨﺸﺄﺓ ﺘﺤﺘﺎﺝ ﺇﻝﻰ ﻫﺫﻩ ﺍﻝﺘﻘﺎﺭﻴﺭ ﻝﻠﻭﻗﻭﻑ ﻋﻠﻰ ﻤﺩﻯ ﻭﻓﺎﺌﻬﺎ ﻝﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
1
-ﺃﻀﻴﻑ ﻫﺫﺍ ﺍﻝﺒﻨﺩ ﺤﺩﻴﺜﹰﺎ ﻓﻲ) ﻤﺸﺭﻭﻉ ﺩﻝﻴل ﻗﻭﺍﻋﺩ ﺤﻭﻜﻤﺔ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ( ﻓﻲ ﺒﻭﺭﺼـﺔ ﻋﻤـﺎﻥ ﻓـﻲ
ﺍﻴﻠﻭل 2006ﻋﻠﻰ ﻤﻭﻗﻌﻬﺎ ﺍﻻﻝﻜﺘﺭﻭﻨﻲ . www.jsc.gov.jo
- 2ﺼﺎﺩﻕ ﺍﻝﺤﺴﻨﻲ ،ﺘﺩﻗﻴﻕ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﺸﺄﺓ ﻓﻲ ﻀﻭﺀ ﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺭﺍﺠﻌﺔ ﺍﻝﺩﻭﻝﻴﺔ ﻭﺍﻷﻤﺭﻴﻜﻴﺔ ،ﻤﻌﻬﺩ ﺍﻹﺩﺍﺭﺓ ﺍﻝﻌﺎﻤﺔ
،ﻤﺴﻘﻁ ،ﺍﻝﻌﺩﺩ ،93ﻴﻭﻝﻴﻭ،2003،ﺹ ﺹ.22-21
3 -Gray.R."The Social Accounting Project And Accounting Organizations And Society ".Privileging
Accounting
?Critique
Pragmatism Over
And
New Accounting
Engagement .Imagining.
Organizations And Society .Vol.27 .2001.pp.293-299.
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-5ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻝﺘﻲ ﺘﻘﻭﻡ ﺒﻬﺎ ﺍﻝﻤﻨﺸﺎﺓ ﻭﺍﻝﺘﻲ ﻝﻬﺎ ﺁﺜﺎﺭ ﺍﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺇﻴﺼـﺎل
ﻜل ﺍﻝﻤﺨﺭﺠﺎﺕ ﻝﻜﺎﻓﺔ ﺍﻷﻁﺭﺍﻑ ﺍﻝﻤﺴﺘﻔﻴﺩﺓ ﺍﻝﺩﺍﺨﻠﻴﺔ ﻭﺍﻝﺨﺎﺭﺠﻴﺔ.
ﻤﻥ ﺨﻼل ﻤﺎﺴﺒﻕ ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﺃﻥ ﺃﻫﺩﺍﻑ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﺭﻜﺯ
ﻋﻠﻰ ﺃﻤﺭﻴﻥ ﻫﻤﺎ:
ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ :ﺤﻴﺙ ﺃﻥ ﺍﻝﻤﺠﺘﻤﻊ ﻴﻨﺘﻅﺭ ﻤﻥ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺃﻥ ﺘﻘﺩﻡ ﺇﺠﺎﺒﺎﺕﻭﺍﻀﺤﺔ ﻭﻤﺤﺩﺩﺓ ﺘﺴﺎﻫﻡ ﻓﻲ ﺘﺤﺩﻴﺩ ﺁﺜﺎﺭ ﺘﻨﻔﻴﺫ ﺍﻝﺴﻴﺎﺴﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻤﻨﻅﻤـﺔ ﻓـﻲ
ﺍﻝﻤﺠﺘﻤﻊ ،ﻭﻜﻴﻔﻴﺔ ﺘﻨﻔﻴﺫ ﺘﻠﻙ ﺍﻝﺴﻴﺎﺴﺎﺕ.
ﻭﻫﺫﺍ ﺍﻷﻤﺭ ﻻﻴﻤﻜﻥ ﺘﺤﻘﻴﻘﻪ ﺇﻻ ﺒﺘﻭﻓﻴﺭ ﻤﻌﺎﻴﻴﺭ ﻤﺤﺎﺴﺒﻴﺔ ﻝﻠﻘﻴﺎﺱ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﻭﺍﻥ
ﺍﻝﺼﻌﻭﺒﺎﺕ ﺍﻝﺘﻲ ﺘﻭﺍﺠﻪ ﺍﻝﻘﻴﺎﺱ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻴﺠﺏ ﺃﻥ ﻻﺘﻘﻑ ﻋﺎﺌﻘ ﹰﺎ ﺃﻤﺎﻡ ﺇﻴﺠﺎﺩ ﺍﻝﺤﻠـﻭل
ﻝﻬﺫﻩ ﺍﻝﺼﻌﻭﺒﺎﺕ.
ﻋﻤﻠﻴﺔ ﺍﻝﺘﻭﺼﻴل ﺍﻝﻤﺤﺎﺴﺒﻲ :ﺇﻥ ﺍﻝﺠﻭﺍﻨﺏ ﺍﻝﻤﻔﻴﺩﺓ ﻝﻺﻓﺼﺎﺡ ﻭﺍﻝﻤﻁﻠﻭﺏ ﺘﻭﻓﻴﺭﻫـﺎﺘﺘﻁﻠﺏ ﻤﻥ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﻤﻬﺎﺭﺍﺕ ﻭﺨﺒﺭﺍﺕ ﻤﺘﺨﺼﺼﺔ ﻤﺎ ﺯﺍﻝﺕ ﻤﺤﺩﻭﺩﺓ ﻝﺩﻯ ﺒﻌﻀﻬﻡ،
ﺇﺫ ﻤﺎﺯﺍل ﻜﺜﻴﺭ ﻤﻥ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﻻﻴﺴﺘﻁﻴﻊ ﺘﻭﻓﻴﺭ ﻤﺘﻁﻠﺒﺎﺘﻪ ،ﺴﻭﺍﺀ ﻤﻥ ﺤﻴﺙ ﻤﻬـﺎﺭﺍﺕ
ﺍﻝﻘﻴﺎﺱ ﺃﻭ ﻤﻥ ﺤﻴﺙ ﻤﻬﺎﺭﺍﺕ ﺍﻝﻌﺭﺽ ﻭﻁﺭﻕ ﺍﻹﻓﺼﺎﺡ ،ﺒﺤﻴﺙ ﻴﺘﻭﻓﺭ ﺍﻝﻜﻡ ﻭﺍﻝﻨـﻭﻉ
ﺍﻝﻜﺎﻓﻴﻴﻥ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﺨﺘﺎﻤﻴﺔ ﻭﻤﻠﺤﻘﺎﺘﻬﺎ؛ ﻝﺠﻌﻠﻬﺎ ﻨﺎﻓﻌﺔ ﻭﻀﺭﻭﺭﻴﺔ ﻭﻏﻴﺭ ﻤﻀﻠﻠﻪ.
ﺇﻥ ﺘﻭﻓﻴﺭ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﻨﺎﺴﺏ ﻓـﻲ ﺍﻝﻘـﻭﺍﺌﻡ ﺍﻝﺨﺘﺎﻤﻴـﺔ ﻭﺨﺎﺼـﺔ ﺍﻝﻤﻌﻠﻭﻤـﺎﺕ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻴﺴﺘﻭﺠﺏ ﺇﻋﺎﺩﺓ ﺍﻝﻨﻅﺭ ﻓﻲ ﺒﻌﺽ ﺍﻝﻤﻔﺎﻫﻴﻡ ﻭﺍﻷﻋﺭﺍﻑ ﺍﻝﺘﻲ ﺘﺤﻜﻡ ﺍﻝﻌﻤـل
ﺍﻝﻤﺤﺎﺴﺒﻲ.
ﺜﺎﻨﻴ ﹰﺎ :ﻤﻔﺎﻫﻴﻡ ﻭﻤﺼﻁﻠﺤﺎﺕ ﺘﺘﻌﻠﻕ ﺒﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻴﺘﺴﻊ ﺍﻹﻁﺎﺭ ﺍﻝﻤﻔﺎﻫﻴﻤﻲ ﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻴﺸﻤل ﺒﺎﻹﻀـﺎﻓﺔ ﺇﻝـﻰ
ﺘﻌﺭﻴﻑ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺒﻴﺎﻥ ﺃﻫﺩﺍﻓﻬﺎ ﺠﻤﻠﺔ ﻤﻥ ﺍﻝﻤﻔﺎﻫﻴﻡ ﺍﻝﺘﻲ ﺘﺭﺘﺒﻁ
ﺍﺭﺘﺒﺎﻁﺎ ﻭﺜﻴﻘﺎ ﻭﻤﺒﺎﺸﺭﺍ ﻤﻊ ﻫﺫﺍ ﺍﻝﺤﻘل ﻤﻥ ﺤﻘﻭل ﺍﻝﻤﺤﺎﺴﺒﺔ .
ﻭﻓﻴﻤﺎ ﻴﻠﻲ ﺇﻴﻀﺎﺡ ﻷﻫﻡ ﻭﺍﺒﺭﺯ ﺍﻝﻤﻔﺎﻫﻴﻡ ﻭﺍﻝﻤﺼﻁﻠﺤﺎﺕ ﻭﺃﻜﺜﺭﻫﺎ ﺸﻴﻭﻋﺎ ﻓـﻲ ﺇﻁـﺎﺭ
ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ:
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ﺍﻝﻤﺩﺨل ﺍﻻﺠﺘﻤﺎﻋﻲ:
ﻴﻌﺘﺒﺭ ﺍﻝﻤﺩﺨل ﺍﻻﺠﺘﻤﺎﻋﻲ ﺃﻫﻡ ﻤﻨﺎﻫﺞ ﺍﻝﻘﻴﻡ ﻓﻲ ﺍﻝﻔﻜﺭ ﺍﻝﻤﺤﺎﺴﺒﻲ ،ﻷﻨﺔ ﺘﻁﺒﻴـﻕ
ﻝﻠﻤﺩﺨل ﺍﻷﺨﻼﻗﻲ ﻭﻝﻜﻥ ﻋﻠﻰ ﻨﻁﺎﻕ ﺃﻭﺴﻊ ﻭﻫﻲ ﺭﻓﺎﻫﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ )ﺍﻝﻘﻴﻤﺔ ﺍﻷﺨﻼﻗﻴﺔ(
) (Ethical Valuesﺍﻝﺘﻲ ﺘﻌﺘﻤﺩ ﻋﻠﻰ ﻤﻌﺎﺩﻝﺔ ﻤﺘﻭﺍﺯﻨﺔ ) (Equitableﻝﻜﺎﻓﺔ ﻗﻁﺎﻋـﺎﺕ
ﺍﻝﻤﺠﺘﻤﻊ ﻓﻲ ﻋﻼﻗﺘﻬﺎ ﻤﻊ ﺍﻝﻤﻨﺸﺄﺓ.1
ﻭﻋﻠﻰ ﺫﻝﻙ ﻴﺘﻡ ﺘﻘﻴﻴﻡ ﺍﻝﻤﺒﺎﺩﺉ ﻭﺍﻝﻘﻭﺍﻋﺩ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺒﻨﺎﺀﹰﺍ ﻋﻠﻰ ﺍﺘﻔﺎﻗﻬﺎ ﻤـﻊ ﺍﻝﻘـﻴﻡ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺴﺎﺌﺩﺓ ﻓﻲ ﺍﻝﻤﺠﺘﻤﻊ ﻓﻲ ﺍﻝﺯﻤﺎﻥ ﻭﺍﻝﻤﻜﺎﻥ ،ﺤﻴﺙ ﻨﺴﺘﻁﻴﻊ ﺍﻝﻭﺼﻭل ﺇﻝﻰ
ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻝﻘﻴﻡ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻋـﻥ ﻁﺭﻴـﻕ ﺩﺭﺍﺴـﺔ ﺍﻝﻤﺘﻐﻴـﺭﺍﺕ ﺍﻻﻗﺘﺼـﺎﺩﻴﺔ
ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺤﺘﻰ ﻨﺼل ﺇﻝﻰ ﺒﻨﺎﺀ ﺍﻝﻨﻅﺭﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ:
ﻋﺭﻓﺕ ﺒﺄﻨﻬﺎ :ﺘﻜﺎﻝﻴﻑ "ﺍﻻﺨﺘﻼل ﺍﻝﻭﻅﻴﻔﻲ ﺍﻝﻨﺎﺸﺌﺔ ﻋﻥ ﺍﻝﺴﻠﻭﻙ ﺍﻝﺴﻠﺒﻲ ﻝﻠﻌﺎﻤﻠﻴﻥ
ﻨﺘﻴﺠﺔ ﻋﺩﻡ ﺘﻭﻓﺭ ﻅﺭﻭﻑ ﻋﻤل ﻤﻨﺎﺴﺒﺔ ﻭﻤﺎ ﺘﻨﻔﻘﻪ ﺍﻝﻤﻨﺸﺄﺓ ﻝﺘﺤﺴﻴﻥ ﺘﻠﻙ ﺍﻝﻅـﺭﻭﻑ.
ﻓﺎﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻫﻲ ﻤﺎﻴﻨﻔﻕ)ﺍﻭﻤﺎﺴﻴﺘﻡ ﺇﻨﻔﺎﻗﻪ( ﻹﺯﺍﻝﺔ ﺍﻝﻀﺭﺭ ﺍﻝﻨـﺎﺘﺞ ﻋـﻥ
ﻤﺯﺍﻭﻝﺔ ﺍﻝﻭﺤﺩﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻝﻨﺸﺎﻁﻬﺎ ﻤﺜل ﺍﻝﺘﻠﻭﺙ".2
ﻭﺘﻨﻘﺴﻡ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﺼﻭﺭﺓ ﻋﺎﻤﺔ ﺇﻝﻰ ﻗﺴﻤﻴﻥ ﻫﻤﺎ:3
- 1ﺍﻨﻅﺭ-:
ﺍﻝﺸﻴﺭﺍﺯﻱ ،ﻨﻅﺭﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ،ﺹ.341-Philip B. Shane and Barry H.spicer " investors ,corporate social performance and
information: an empirical study" The Accounting Review.A.A.A. vol.5, no.1 january1983 ,
pp.94-95.
2
-ﺤﺎﺭﺱ ﻜﺭﻴﻡ ﺍﻝﻌﺎﻨﻲ " ،ﺩﻭﺭ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻓﻲ ﻗﻴﺎﺱ ﻭﺘﻘﻴﻴﻡ ﺍﻻﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﺅﺴﺴﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ -ﺩﺭﺍﺴﺔ
ﺘﻁﺒﻴﻘﻴﺔ ﻓﻲ ﻤﻤﻠﻜﺔ ﺍﻝﺒﺤﺭﻴﻥ ،ﻭﺭﻗﺔ ﻋﻤل ﻓﻲ ﺍﻝﻤﺅﺘﻤﺭ ﺍﻝﻌﻠﻤﻲ ﺍﻝﺭﺍﺒﻊ ﻝﻠﺭﻴﺎﺩﺓ ﻭﺍﻹﺒﺩﺍﻉ ،ﺠﺎﻤﻌﺔ ﻓﻴﻼﺩﻝﻔﻴﺎ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ،
،2005|3|16-15ﺹ.9
3
-ﺍﻨﻅﺭ:
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ﺃﻭﻻ :ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﺒﺎﺸﺭﺓ ﻤﻥ ﻭﺠﻬﺔ ﻨﻅﺭ ﺍﻝﻤﻨﺸﺄﺓ:
ﺘﺘﻤﺜل ﻓﻲ ﺍﻝﺘﻀﺤﻴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻝﺘﻲ ﺘﺘﺤﻤﻠﻬﺎ ﺍﻝﻤﻨﺸﺄﺓ ﻨﺘﻴﺠﺔ ﻗﻴﺎﻤﻬﺎ ﺇﺠﺒﺎﺭﻴﺎ ﺃﻭ
ﺍﺨﺘﻴﺎﺭﻴﺎ ﺒﺘﻨﻔﻴﺫ ﺒﻌﺽ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻝﺘﻲ ﻻ ﻴﺘﻁﻠﺒﻬﺎ ﻨﺸـﺎﻁﻬﺎ ﺍﻝﺨـﺎﺹ ﻭﻻ
ﺘﻌﻭﺩ ﺒﻤﻨﻔﻌﺔ ﻤﺒﺎﺸﺭﺓ ﻋﻠﻰ ﺍﻝﻤﻨﺸﺄﺓ.
ﺜﺎﻨﻴﺎ :ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭﺓ ﻤﻥ ﻭﺠﻬﺔ ﻨﻅﺭﺍﻝﻤﺠﺘﻤﻊ:
ﺘﺘﻤﺜل ﻓﻲ ﻗﻴﻤﺔ ﻤﺎ ﻴﺘﺤﻤﻠﻪ ﺍﻝﻤﺠﺘﻤﻊ ﻤﻥ ﺃﻀﺭﺍﺭ ﺃﻭ ﺘﻀﺤﻴﺎﺕ ﻨﺘﻴﺠـﺔ ﻤﻤﺎﺭﺴـﺔ
ﺍﻝﻤﻨﺸﺄﺓ ﻝﻨﺸﺎﻁﻬﺎ ﺍﻝﺨﺎﺹ ،ﻤﺜل ﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺀ ،ﻭﺍﻝﻤﻴﺎﻩ ﻭﺍﻝﻌﻭﺍﺩﻡ ،ﻭﺍﻝﻨﻔﺎﻴﺎﺕ ﺍﻝﺘﻲ ﺘﻨـﺘﺞ
ﻤﻥ ﺍﻝﻤﻨﺸﺄﺓ ﻤﻥ ﻨﺸﺎﻁﻬﺎ ﺍﻝﺨﺎﺹ ،ﺤﻴﺙ ﺘﻌﺘﺒﺭ ﻫـﺫﻩ ﺘﻜـﺎﻝﻴﻑ ﺍﺠﺘﻤﺎﻋﻴـﺔ ﻴﺘﺤﻤﻠﻬـﺎ
ﺍﻝﻤﺠﺘﻤﻊ.
ﺍﻝﻤﻨﺎﻓﻊ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ :
ﺇﻥ ﺼﻌﻭﺒﺔ ﻗﻴﺎﺱ ﺍﻝﻤﻨﺎﻓﻊ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﺩﻋﻭﺍ ﻜﺜﻴﺭﹰﺍ ﻤﻥ ﺍﻝﺒـﺎﺤﺜﻴﻥ ﺇﻝـﻰ ﻋـﺩﻡ
ﺍﻻﻫﺘﻤﺎﻡ ﺒﻬﺫﻩ ﺍﻝﺩﺭﺍﺴﺔ ﺒﺴﺒﺏ ﻋﻭﺍﻤل ﺃﻫﻤﻬﺎ؛ ﺼﻌﻭﺒﺔ ﺍﻝﻘﻴﺎﺱ ،ﻭﺍﻝﻌﻨﺼﺭ ﺍﻝﺸﺨﺼـﻲ
ﺍﻝﻤﺘﺤﻴﺯ ﺍﻝﺫﻱ ﻏﺎﻝﺒ ﹰﺎ ﻤﺎ ﻴﻔﻘﺩ ﻤﻭﻀﻭﻋﻴﺘﻪ ﻓﻲ ﺃﻤﻭﺭ ﻝﻴﺴﺕ ﻝﻬﺎ ﻤﺒﺎﺩﺉ ﻗﻴﺎﺴﻴﺔ ،ﺤﻴﺙ ﺇﻥ
ﺍﻝﻤﻨﻔﻌﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﺸﻴﺭ ﺇﻝﻰ ﺍﻝﻤﺯﺍﻴﺎ ﺍﻝﺘﻲ ﺤﺼل ﻋﻠﻴﻬﺎ ﺍﻝﻤﺠﺘﻤـﻊ ﻨﺘﻴﺠـﺔ ﻤﺯﺍﻭﻝـﺔ
ﺍﻝﻤﻨﺸﺄﺓ ﻝﻠﻌﻤل ﺍﻻﺠﺘﻤﺎﻋﻲ.1
ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﺃﻥ ﺍﻝﺼﻌﻭﺒﺔ ﻝﻴﺱ ﻓﻘﻁ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻨﻔﺴﻬﺎ ،ﻷﻨﻪ ﻗﺩ ﻻﺘﺘﺤﻘﻕ
ﺒﻌﺽ ﺍﻝﻤﻨﺎﻓﻊ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﺘﻭﻝﺩﺓ ﻤﻥ ﺇﻨﻔﺎﻕ ﺍﻝﻤﻨﺸﺄﻩ ﻝﻠﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﻻﻨﺠـﺎﺯ
ﺒﺭﺍﻤﺞ ﺃﻭ ﺃﻨﺸﻁﺔ ﺍﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﻨﻔﺱ ﻓﺘﺭﺓ ﺇﻨﻔﺎﻗﻬﺎ؛ ﺒل ﺘﻤﺘﺩ ﻷﻜﺜﺭ ﻤﻥ ﻓﺘـﺭﺓ ﻤﺎﻝﻴـﺔ
ﺨﺎﻝﺩ ﻋﺒﺩ ﺍﻝﻌﺯﻴﺯ ﻋﻁﻴﺔ،ﻭﺁﺨﺭﻭﻥ"ﻤﻨﻬﺞ ﻤﻘﺘﺭﺡ ﻝﻘﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻭﺍﻝﻤﻨﺎﻓﻊ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺩﺭﺍﺴﺔ ﺘﻁﺒﻴﻘﻴـﺔ ﻋﻠـﻰ ﺍﻝﻘﻁـﺎﻉﺍﻝﺼﻨﺎﻋﻲ ﺍﻝﺴﻌﻭﺩﻱ ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴﺔ ﻝﺠﺎﻤﻌﺔ ﺍﻝﻤﻠﻙ ﻓﻴﺼل ﺍﻝﻌﻠﻭﻡ ﺍﻹﻨﺴﺎﻨﻴﺔ ،ﺍﻝﻤﺠﻠـﺩ ﺍﻝﺴـﺎﺩﺱ ،ﺍﻝﻌـﺩﺩ ﺍﻝﺜـﺎﻨﻲ1426،
2005،ﻡ.
ﻋﺒﺎﺱ ﻤﻬﺩﻱ ﺍﻝﺸﻴﺭﺍﺯﻱ" ،ﻨﻅﺭﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ" ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ،ﺹ ﺹ .352 -351 -1ﺍﻝﺴﻴﺩ ﺍﻝﻤﺭﺴﻲ"،ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﺒﻨﻭﻙ ﺍﻝﻤﺘﺨﺼﺼﺔ ﺒﺎﻝﺠﻤﻬﻭﺭﻴﺔ ﺍﻝﻌﺭﺒﻴﺔ ﺍﻝﻴﻤﻨﻴﺔ" ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﺭﺒﻴـﺔ ﻝـﻺﺩﺍﺭﺓ،
ﻤﺠﻠﺩ ،1999 ،13ﺹ -ﺹ.99-96
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ﻭﻫﺫﺍ ﻤﺎ ﻴﺠﻌل ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻝﻠﻤﻨﺎﻓﻊ ﻭﺘﺘﺒﻊ ﺘﻭﻝﺩﻫﺎ ﻷﻜﺜﺭ ﻤﻥ ﻓﺘﺭﺓ ﺍﻤﺭﹰﺍ ﻓـﻲ ﻏﺎﻴـﺔ
ﺍﻝﺼﻌﻭﺒﺔ ﻭﺍﻝﺘﻌﻘﻴﺩ ﻓﻲ ﺍﻝﻭﻗﺕ ﺍﻝﺭﺍﻫﻥ.
ﺼﺎﻓﻲ ﺍﻷﺼل ﺍﻻﺠﺘﻤﺎﻋﻲ:
ﻴﻌﺒﺭ ﻫﺫﺍ ﺍﻝﻤﻔﻬﻭﻡ ﺒﺼﻭﺭﺓ ﻋﺎﻤﺔ ﻋﻥ ﺍﻝﻘﻴﻤﺔ ﺍﻝﺤﻘﻴﻘﻴﺔ ﻝﻠﺨﺩﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘـﻲ
ﻴﻨﺘﻅﺭ ﺘﻘﺩﻴﻤﻬﺎ ،ﻭﻴﺄﺨﺫ ﺼﻭﺭﺓ ﺍﻝﻤﻤﺘﻠﻜﺎﺕ ﺍﻝﺘﻲ ﺘﺨﺼﺼـﻬﺎ ﻤﻨﻅﻤـﺔ ﺍﻷﻋﻤـﺎل ﻷﺩﺍﺀ
ﺍﻝﺨﺩﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﻁﺭﻭﺤﺎ ﻤﻨﻬﺎ ﻤﺼﺭﻭﻑ ﺍﻝﻨﻔﺎﺩ ﺃﻭ ﺍﻻﻫﺘﻼﻙ. 1
ﻭﻤﻥ ﺃﻤﺜﻠﺔ ﺍﻷﺼﻭل ﺍﻻﺠﺘﻤﺎﻋﻴﺔ :ﺍﻝﻤﺒﺎﻨﻲ ﺒﻘﺼﺩ ﺇﻴﻭﺍﺀ ﺍﻝﻌﺎﻤﻠﻴﻥ ،ﻭﺍﻝﺤﺩﺍﺌﻕ ﺍﻝﺘـﻲ
ﺘﻘﻴﻤﻬﺎ ﻤﻨﻅﻤﺎﺕ ﺍﻷﻋﻤﺎل ﻭﺘﺘﺒﺭﻉ ﺒﻬﺎ ﻝﺼﺎﻝﺢ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ.2
ﺍﻹﻓﺼﺎﺡ ﺍﻻﺠﺘﻤﺎﻋﻲ:
ﺇﻥ ﻗﻴﺎﻡ ﺍﻝﻤﺠﺘﻤﻊ ﺒﺈﻋﻁﺎﺀ ﺍﻝﺤﺭﻴﺔ ﻝﻤﻨﻅﻤﺎﺕ ﺍﻷﻋﻤﺎل ﺒﺎﻝﺘﺼﺭﻑ ﻓﻴﻤﺎ ﻴﻤﺘﻠﻙ ﻤـﻥ
ﻤﻭﺍﺭﺩﻩ ﺍﻝﻤﺤﺩﻭﺩﺓ ،ﻴﻤﻠﻲ ﻋﻠﻰ ﻫﺫﻩ ﺍﻝﻤﻨﻅﻤﺎﺕ ﺃﻥ ﺘﻔﺼﺢ ﻋـﻥ ﺃﺩﺍﺌﻬـﺎ ﺍﻻﺠﺘﻤـﺎﻋﻲ،
ﻭﻋﻠﻴﻪ ﻓﺈﻥ ﺍﻹﻓﺼﺎﺡ ﻴﺸﻴﺭ ﻫﻨﺎ ﺇﻝﻰ ﻗﻴﺎﻡ ﺍﻝﻤﻨﻅﻤﺎﺕ ﺒﺘﻘﺩﻴﻡ ﺒﻴﺎﻨﺎﺕ ﺩﻭﺭﻴﺔ ﺇﻝﻰ ﺍﻝﻤﺠﺘﻤﻊ
ﺘﺒﻴﻥ ﻤﻥ ﺨﻼﻝﻬﺎ ﻨﺘﺎﺌﺞ ﺃﺩﺍﺌﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻲ.3
ﺇﻥ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻫﻭ"ﺇﻋﻼﻡ ﺍﻹﻁﺭﺍﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﺨﺘﻠﻔـﺔ
ﺫﺍﺕ ﺍﻝﺼﻠﺔ ﺒﻨﺘﺎﺌﺞ ﺃﺩﺍﺌﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﻭﺍﻝﻤﺘﻤﺜﻠﺔ :ﺒﺘﻨﻤﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ ،ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ،ﺨﺩﻤﺔ
ﺍﻝﻤﺴﺘﻬﻠﻙ ،ﻭﻜﺫﻝﻙ ﺃﻤﺎﻥ ﺍﻝﻤﻨﺘﺞ".4
ﺍﻝﺘﺩﻗﻴﻕ ﻭﺍﻝﻤﺭﺍﺠﻌﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ:
ﺇﻥ ﺍﻝﻤﻬﻤﺔ ﺍﻷﺴﺎﺴﻴﺔ ﻝﻠﻤﺭﺍﺠﻌﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻫﻲ ﻤﺤﺎﻭﻝﺔ ﺩﺭﺍﺴـﺔ ﺃﺩﺍﺀ ﻤﻨﻅﻤـﺎﺕ
ﺍﻷﻋﻤﺎل ﻝﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
Society
1- S.Parkash Sethi,"Getting A Handle On The Social Audit", Business And
.
Review" ,No.4, Winter / 1992 ,P64.
2
-ﻤﻨﺼﻭﺭ ﻤﺤﻤﻭﺩ" ،ﺍﻹﻁﺎﺭ ﺍﻝﻤﺘﻜﺎﻤل ﻝﻠﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ" ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴﺔ ﻝﺘﺠﺎﺭﺓ ﺍﻷﺯﻫﺭ ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ﺹ.85
3
-ﺭﻀﻭﺍﻥ ﺤﻨﺎﻥ ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ،ﺹ ﺹ.277-274
4
-ﺤﻴﺩﺭ ﺒﻨﻲ ﻋﻁﺎ "،ﻤﻔﺎﻫﻴﻡ ﻤﺤﺎﺴﺒﻴﺔ" ،ﺩﺍﺭ ﺍﻝﺤﺎﻤﺩ ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ،ﺍﻝﻁﺒﻌﺔ ﺍﻷﻭﻝﻰ،ﻋﻤﺎﻥ ،2007 ،ﺹ ﺹ.22-18
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ﻭﻤﻥ ﺜﻡ ﺘﺤﻠﻴل ﻫﺫﺍ ﺍﻷﺩﺍﺀ ﺇﻝﻰ ﻤﻜﻭﻨﺎﺕ ﻴﻤﻜﻥ ﺍﻝﺘﺤﻘﻕ ﻭﺍﻝﺘﺜﺒﺕ ﻤﻨﻬﺎ ،ﻭﺇﻴﺠﺎﺩ ﺍﻝﻁﺭﻴﻘﺔ
ﺍﻝﺘﻲ ﺘﻤﻜﻨﻨﺎ ﻤﻥ ﻗﻴﺎﺱ ﻫﺫﻩ ﺍﻝﻤﻜﻭﻨﺎﺕ.1
ﻭﺒﺼﻭﺭﺓ ﺃﺨﺭﻯ؛ ﻓﺈﻥ ﺍﻝﻤﺭﺍﺠﻌﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﺭﻜﺯ ﻋﻠﻰ ﺍﺨﺘﺒﺎﺭ ﻜﻔﺎﺀﺓ ﺘﻁﺒﻴـﻕ
ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻜﻨﻅﺎﻡ ﺩﺍﺨل ﻤﻨﻅﻤﺔ ﺍﻷﻋﻤﺎل ،ﺜﻡ ﺇﻋﻼﻡ ﺍﻝﺠﻬﺎﺕ ﺫﺍﺕ
ﺍﻝﻌﻼﻗﺔ ﺒﻨﺘﺎﺌﺞ ﻫﺫﺍ ﺍﻻﺨﺘﺒﺎﺭ.
1 - Ball, A.,Owen, D. Andgray,R."External Transparency Oninternal Capture? The Role Of
Third Party Ststements In Adding Value To Corporate Environmental Reports", Business In
Strategy And The Enviroment, Vol.1no.1january2000,Pp.241.
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@ @ZïãbrÛa@Ý—ÐÛa
@@ @òîÇbànuüa@ÑîÛbØnÜÛ@ba@‘bîÔÛa
ﺘﻤﻬﻴﺩ:
ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل:
ﺘﻌﺭﻴﻑ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ،ﻭﺃﺭﻜﺎﻨﻪ ،ﻭﻤﺤﺩﺩﺍﺘﻪ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻨﻲ:
ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﻭﺍﻝﻤﻌﺎﻴﻴﺭ ،ﻭﺍﻷﺴﺎﻝﻴﺏ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻝﺙ:
ﻤﺸﺎﻜل ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﻭﺍﻝﻤﻌﺎﻝﺠﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻝﻪ.
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@ @òîÇbànuüa@ÑîÛbØnÜÛ@ba@‘bîÔÛa
ﺘﻤﻬﻴـﺩ:
ﺇﻥ ﻤﻥ ﺍﺒﺭﺯ ﺃﻫﺩﺍﻑ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﻭﻓﻴﺭ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻭﺇﻋﺩﺍﺩ ﺍﻝﺘﻘﺎﺭﻴﺭ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺍﻝﺘﻲ ﻤﻥ ﺸﺄﻨﻬﺎ ﺃﻥ ﺘﻌﻜﺱ ﻤﺩﻯ ﺍﻝﺘﺯﺍﻡ ﺍﻝﻤﻨﺸﺄﺓ ﺍﻝﺼﻨﺎﻋﻴﺔ ﺒﺎﻹﻓﺼﺎﺡ ﻋﻥ
ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺩﻭﻥ ﻤﻌﻭﻗﺎﺕ ﺩﺍﺨﻠﻴﺔ ﺃﻭ ﺨﺎﺭﺠﻴﺔ ﺘﺅﺜﺭ ﻋﻠﻰ ﺸـﻤﻭﻝﻴﺔ ﺍﻹﻓﺼـﺎﺡ
ﻭﺘﻜﺎﻤﻠﻪ ،ﻝﻠﻭﺼﻭل ﺇﻝﻰ ﺍﻝﻬﺩﻑ ﻤﻥ ﺇﻋﺩﺍﺩﻩ ،ﻭﻫﻭ ﺍﺴﺘﻔﺎﺩﺓ ﻜﺎﻓﺔ ﺍﻝﻤﺴﺘﺨﺩﻤﻴﻥ ﻭﺍﻝﻤﻬﺘﻤﻴﻥ
ﺒﻪ؛ﻻﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻝﺼﺎﺌﺒﺔ ﻓﻲ ﻋﻤﻠﻴﺎﺕ ﺍﻻﺴـﺘﺜﻤﺎﺭ ،ﻭﻜـﺫﻝﻙ ﺍﺴـﺘﺨﺩﺍﻡ ﺍﻝﻘﻴـﺎﺱ
ﺍﻝﻤﻨﺎﺴﺏ ﻝﻘﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻤﻨﺸـﺄﺓ ﺒﺸـﻜل ﺩﻗﻴـﻕ ،ﻭﺇﺘﺒـﺎﻉ ﺍﻝﻤﻌـﺎﻴﻴﺭ
ﺍﻝﻤﺴﺘﺨﺩﻤﺔ ﻓﻲ ﺘﺤﺩﻴﺩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻷﻨﺸﻁﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻭﺼﻭل ﺇﻝﻰ ﺍﻝﻘﻴﺎﺱ ﺍﻝﺼﺤﻴﺢ.
ﻭﻋﻠﻰ ﺍﻝﺭﻏﻡ ﻤﻥ ﻭﺠﻭﺩ ﺼﻌﻭﺒﺎﺕ ﺠﻤﺔ ﺘﺤﻭل ﺩﻭﻥ ﺘﻁﺒﻴﻕ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻜﻤـﻲ ،ﺇﻻ
ﺃﻥ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﻤﻘﺩﺭ ﺒﺄﺭﻗﺎﻡ ﺘﻘﺭﻴﺒﻴﺔ ﺃﻓﻀل ﺒﻜﺜﻴﺭ ﻤﻥ ﻋﺩﻡ ﺍﻝﻘﻴﺎﺱ ﻨﻬﺎﺌﻴﺎ ،ﻭﺃﻥ
ﻻﺘﻜﻭﻥ ﻫﺫﻩ ﺍﻝﺼﻌﻭﺒﺎﺕ ﻤﺒﺭﺭﹰﺍ ﻝﻺﻫﻤﺎل ﻭﺍﻝﺼﺩ ﻓﻲ ﻤﺠﺎل ﺍﻝﺒﺤﺙ ﺍﻝﻌﻠﻤـﻲ ﻝﺘﻁـﻭﻴﺭ
ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺘﻭﻓﻴﺭ ﺍﻝﺤﺩ ﺍﻷﺩﻨﻰ ﻋﻠﻰ ﺍﻷﻗل ﻤـﻥ ﺍﻻﺘﻔـﺎﻕ ﻓـﻲ ﺒﻌـﺽ
ﺍﻝﻤﺠﺎﻻﺕ ﺍﻝﺘﻲ ﻴﺼﻌﺏ ﺇﺨﻀﺎﻋﻬﺎ ﻝﻠﻘﻴﺎﺱ ﺍﻝﻨﻘﺩﻱ ،ﻝﺘﻜﻭﻥ ﺤﻼ ﻝﻤﺸﻜﻠﺔ ﻗﻴـﺎﺱ ﺍﻷﺩﺍﺀ
ﺍﻻﺠﺘﻤﺎﻋﻲ .
ﻓﺎﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻤﺎﻫﻭ ﺇﻻ ﺘﻌﺒﻴـﺭ ﻨﻘـﺩﻱ ﻋـﻥ ﺍﻷﻨﺸـﻁﺔ ﺫﺍﺕ
ﺍﻝﻤﻀﻤﻭﻥ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﻭﺍﻝﺘﻲ ﻴﻤﻜﻥ ﻗﻴﺎﺴﻬﺎ ﺒﻤﻘﺎﻴﻴﺱ ﻨﻘﺩﻴﺔ ،ﻭﺘﺤﺩﻴـﺩ ﺁﺜﺎﺭﻫـﺎ ﻋﻠـﻰ
ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺒﺎﻻﺴﺘﻨﺎﺩ ﺇﻝﻰ ﻤﻌﻠﻭﻤﺎﺕ ﺘﺎﺭﻴﺨﻴﺔ ﻭﻤﺴﺘﻘﺒﻠﻴﺔ ،ﻭﻓﻘ ﹰﺎ ﻝﻠﻤﺒﺎﺩﺉ ﺍﻝﻤﺤﺎﺴـﺒﻴﺔ
ﻭﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
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ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل:
ﺘﻌﺭﻴﻑ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻭﺃﺭﻜﺎﻨﻪ ﻭﻤﺤﺩﺩﺍﺘﻪ
ﻻ :ﻤﺩﺨل ﺇﻝﻰ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻭﺘﻌﺭﻴﻔﻪ
ﺍﻭ ﹰ
ﺇﻥ ﺃﺴﺎﺱ ﺍﻝﻘﻴﺎﺱ ﻴﻌﻭﺩ ﻨﻅﺭﻴﺎ ﺇﻝﻰ ﻤﺎ ﻗﺩﻤﻪ ﻋﻠﻤﺎﺀ ﺍﻝﻨﻅﺭﻴﺎﺕ ﺍﻝﻁﺒﻴﻌﻴﺔ ،ﻭﻓﻲ
ﻤﻘﺩﻤﺘﻬﻡ ﻋﺎﻝﻡ ﺍﻝﻔﻴﺯﻴﺎﺀ ) ،(Galileoﺤﻴﺙ ﺤﺩﺩ ﺍﻝﻌﻨﺎﺼﺭ ﺍﻷﺴﺎﺴﻴﺔ ﻝﻌﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ
ﻋﻤﻭﻤﺎ ﺒﺎﻝﻨﻅﺎﻡ ﺍﻝﻌﺩﺩﻱ ﻭ ﺍﻝﻘﻭﺍﻋﺩ ﺍﻝﺤﺴﺎﺒﻴﺔ.
ﻭﺒﻌﺩ ﺍﻝﺘﻁﻭﺭ ﺍﻝﻌﻠﻤﻲ ﺴﺎﻫﻡ ﻋﻠﻤﺎﺀ ﺁﺨﺭﻴﻥ ﻓﻲ ﺘﻁﻭﻴﺭ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ،ﻭﻤﻥ ﺒﻴﻨﻬﻡ
ﺍﻝﻌﺎﻝﻡ ) ،(Helmholtzﺤﻴﺙ ﺃﹼﻝﻑ ﻜﺘﺎﺒ ﹶﺎ ،ﺘﻀﻤﻥ ﺇﻀﺎﻓﺔ ﻋﻨﺼﺭ ﺠﺩﻴﺩ ﻝﻌﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ،
ﺃﻻ ﻭﻫﻲ ﺍﻹﻀﺎﻓﺔ ﺍﻝﺭﻴﺎﻀﻴﺔ.
ﻭﺘﺎﺒﻊ ﻓﻲ ﺘﺒﻨﻲ ﺫﻝﻙ ،ﺍﻝﻤﻨﻅﹼﺭ ﺍﻝﺭﺌﻴﺴﻲ ﻝﻨﻅﺭﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻜﻼﺴﻴﻜﻴﺔ)(Campell
ﻭﺍﺴﺘﻤﺭﻫﺫﺍ ﺍﻝﻭﻀﻊ ﻝﻐﺎﻴﺔ ﻋﺎﻡ)1946ﻡ( ،ﻋﻨﺩﻤﺎ ﺍﺼﺩﺭ) (Steevenﻤﺅﻝﻔﺎ ﺤﻭل ﻨﻅﺭﻴﺔ
ﺍﻝﻘﻴﺎﺱ ،ﺘﺒﻨﻰ ﻓﻴﻪ ﻤﻔﺎﻫﻴﻡ ﺤﺩﻴﺜﺔ ﻝﺸﻤﻭل ﺍﻝﺨﻭﺍﺹ ﺍﻝﻤﻌﻨﻭﻴﺔ ﻝﻠﻘﻴﺎﺱ ،ﺸﺭﻁ ﺘﻤﺘﻊ
ﺍﻝﻌﻨﺼﺭ ﺍﻝﻤﺭﺍﺩ ﻗﻴﺎﺴﻪ ﺒﺼﻔﺔ ﺍﻝﻤﻘﺎﺭﻨﺔ ،ﻭﺍﻝﻤﺘﺎﺒﻌﺔ ﺒﻴﻥ ﺨﺎﺼﻴﺔ ﻋﻨﺼﺭ ﺍﻝﻘﻴﺎﺱ،
ﻭﺍﻝﺠﺎﻨﺏ ﺍﻝﻜﻤﻲ ﻝﻌﻨﺼﺭ ﺍﻝﻘﻴﺎﺱ ﺫﺍﺘﻪ ،ﻭﺒﺎﻝﺘﺎﻝﻲ ﺃﺼﺒﺢ ﺒﻤﻘﺩﻭﺭ ﺍﻝﻌﻠﻭﻡ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺃﻥ
ﺘﺴﺘﻔﺎﺩ ﻤﻥ ﺘﻁﺒﻴﻘﺎﺕ ﺍﻝﻨﻅﺭﻴﺔ ﺍﻝﺤﺩﻴﺜﺔ ﻝﻠﻘﻴﺎﺱ.1
ﻋ ﺭﻑ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺒﺄﻨﻪ :2ﻗﺭﻥ ﺍﻷﻋﺩﺍﺩ ﺒﺎﻷﺸﻴﺎﺀ ﻝﻠﺘﻌﺒﻴﺭ ﻋﻥ
ﻭﻗﺩ
ﺨﺼﺎﺌﺼﻬﺎ ،ﻭﺫﻝﻙ ﺒﻨﺎﺀ ﻋﻠﻰ ﻗﻭﺍﻋﺩ ﻁﺒﻴﻌﻴﺔ ﻴﺘﻡ ﺇﻨﺘﺎﺠﻬﺎ ﺒﻁﺭﻴﻘﺔ ﻤﺒﺎﺸﺭﺓ ﺃﻭ ﻏﻴﺭ
ﻤﺒﺎﺸﺭﺓ.
- 1آل ا.ID "،7*Hر ا GHا" ;50:+ ،ا ،;:L:Kا%ردن ،ا\ر[ء1999 ،م ،ص .266
- 2ﻭﻝﻴﺩ ﻨﺎﺠﻲ ﺍﻝﺤﻴﺎﻝﻲ ،ﺩﺭﺍﺴﺎﺕ ﻓﻲ ﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼﺭﺓ ،ﻁﺒﻌـﺔ ،1ﺩﺍﺭ ﻤﻜﺘﺒـﺔ ﺍﻝﺤﺎﻤـﺩ ،ﻋﻤـﺎﻥ،2002 ،
ﺹ.152
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ﻭﻜﺫﻝﻙ ،ﻴﻌﺒﺭﻋﻥ "ﻤﻁﺎﺒﻘﺔ ﺒﻴﻥ ﺍﻝﺨﻭﺍﺹ ﺃﻭ ﺍﻝﻌﻼﻗﺎﺕ".ﺃﻱ ﻗﺭﻥ ﺍﻷﻋﺩﺍﺩ ﺒﺄﺤﺩﺍﺙ
ﺍﻝﻤﻨﺸﺄﺓ ﺍﻝﻤﺎﻀﻴﺔ ﻭﺍﻝﺠﺎﺭﻴﺔ ﻭﺍﻝﻤﺴﺘﻘﺒﻠﻴﺔ ﺒﻨﺎﺀﹰﺍ ﻋﻠﻰ ﻤﻼﺤﻅﺎﺕ ﻤﺎﻀﻴﺔ ﺃﻭ ﺠﺎﺭﻴﺔ
ﻭﺒﻤﻭﺠﺏ ﻗﻭﺍﻋﺩ ﻤﺤﺩﺩﺓ".1
ﻭﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻤﺎﻫﻭ ﺇﻻ ﺘﻌﺒﻴﺭ ﻜﻤﻲ ﻭﻨﻘﺩﻱ ﻝﻠﻅﻭﺍﻫﺭ ﻭﺍﻷﺤﺩﺍﺙ ﻭﺍﻝﻭﻗﺎﺌﻊ
ﺍﻝﻤﺎﻝﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻝﺨﺎﺼﺔ ﺒﻭﺤﺩﺓ ﻤﻌﻴﻨﺔ ،ﻭﻋﺭﻀﻬﺎ ﻓﻲ ﺼﻭﺭﺓ ﻨﺎﻓﻌﺔ ﻭﻤﻔﻬﻭﻤﻪ.2
ﻭﻗﺩ ﻋﺭﻑ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺒﺄﻨﻪ :ﺘﺤﻠﻴل ﺍﻷﺤﺩﺍﺙ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺄﻨﺸﻁﺔ
ﺍﻝﻤﻨﺸﺄﺓ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺜﻡ ﺘﺴﺠﻴﻠﻬﺎ ﻓﻲ ﺘﺎﺭﻴﺦ ﺤﺩﻭﺜﻬﺎ ،ﺜﻡ ﺘﺘﺒﻊ ﺤﺭﻜﺔ ﺘﺒﺎﺩل ﻫﺫﻩ
ﺍﻷﺤﺩﺍﺙ ﻝﺘﺤﺩﻴﺩ ﺁﺜﺎﺭﻫﺎ ﻋﻠﻰ ﻤﺼﺎﻝﺢ ﺃﻁﺭﺍﻑ ﺍﻝﺘﺒﺎﺩل ﻋﻠﻰ ﺸﻜل ﻭﺤﺩﺍﺕ ﻨﻘﺩﻴﺔ ﺘﻤﺸﻴﺎ
ﻤﻊ ﻓﺭﺽ ﻭﺤﺩﺓ ﺍﻝﻘﻴﺎﺱ.3
ﻭﻴﻜﺘﺴﺏ ﻫﺫﺍ ﺍﻝﺘﺒﺎﺩل ﺼﻔﺘﻪ ﺍﻝﻤﺎﻝﻴﺔ ﻤﻥ ﺍﻷﺴﻌﺎﺭ ﺍﻝﺘﻌﺎﻗﺩﻴﺔ ﺍﻝﺘﻲ ﺘﺘﻡ ﻋﻠﻰ ﺃﺴﺎﺴﻬﺎ
ﺘﻠﻙ ﺍﻷﺤﺩﺍﺙ.
ﻋ ﺭﻑ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻸﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺒﺄﻨﻪ :ﻋﻤﻠﻴﺔ ﺍﺨﺘﻴﺎﺭ ﻤﺘﻐﻴﺭﺍﺕ
ﻭﻗﺩ
ﻭﻤﻘﺎﻴﻴﺱ ﻭﺇﺠﺭﺍﺀﺍﺕ ﻝﺘﺤﺩﻴﺩ ﻭﻗﻴﺎﺱ ﺼﺎﻓﻲ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻔﺘﺭﻴﻪ ،ﻭﺍﻝﺘﻲ
ﺘﺸﻤل ﺍﻝﻌﻨﺎﺼﺭ ﺍﻝﺨﺎﺭﺠﻴﺔ ﻝﻠﻤﻨﺸﺄﺓ ﺒﺎﻹﻀﺎﻓﺔ ﺇﻝﻰ ﺍﻝﻌﻨﺎﺼﺭ ﺍﻝﺩﺍﺨﻠﻴﺔ ﻭﺍﻝﺘﻲ ﻝﻬﺎ ﺘﺄﺜﻴﺭ
ﻋﻠﻰ ﺠﻤﻴﻊ ﻗﻁﺎﻋﺎﺕ ﺍﻝﻤﺠﺘﻤﻊ ﻭﺇﻴﺼﺎل ﻫﺫﻩ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻝﻸﻁﺭﺍﻑ ﺍﻝﻤﺴﺘﻔﻴﺩﺓ ﻻﺘﺨﺎﺫ
ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻻﺴﺘﺜﻤﺎﺭﻴﺔ ﺍﻝﺭﺸﻴﺩﺓ.4
1
-ﺇﺴﻤﺎﻋﻴل ﺇﺴﻤﺎﻋﻴل "،ﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ ﺒﻴﻥ ﺍﻝﻔﻜﺭ ﻭﺇﺠﺭﺍﺀﺍﺕ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ" ،ﻤﺠﻠﺔ ﺒﺤﻭﺙ ﺠﺎﻤﻌـﺔ
ﺤﻠﺏ ،ﺍﻝﻌﺩﺩ1997 ،20ﻡ.
2
-ﺍﺤﻤﺩ ﺤﻠﻤﻲ ﺠﻤﻌﻪ " ،ﺍﻝﻤﺩﺨل ﺍﻝﺴﻠﻭﻜﻲ ﻓﻲ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺎﻝﻴﺔ" ،ﺩﺍﺭ ﺼﻔﺎﺀ ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ ،ﻋﻤﺎﻥ2009،ﻡ ،ﺹ.154
3
-ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﺒﺩﻭﻱ "،ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺒﻴﺌﻴﺔ ﺒﻴﻥ ﺍﻝﻨﻅﺭﻴﺔ ﻭﺍﻝﺘﻁﺒﻴﻕ" ،ﺩﺍﺭ ﺍﻝﻤﻜﺘﺏ ﺍﻝﺠـﺎﻤﻌﻲ ﻝﻠﻨﺸـﺭ ،ﺍﻝﻘـﺎﻫﺭﺓ2007،ﻡ،
ﺹ .28
4
-ﻤﺅﻴﺩ ﺍﻝﻔﻀل ﻭﺍﺨﺭﻭﻥ "،ﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼﺭﺓ ،ﺩﺍﺭ ﺍﻝﻤﺴﻴﺭﺓ ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ،2002،
ﺹ164
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ﻓﺎﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻤﺎﻫﻭ ﺇﻻ :ﻨﺎﺘﺞ ﻤﻨﻁﻘﻲ ﻋﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻭﺤﺩﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻝﻤﻌﺭﻓﺔ ﻤﺩﻯ ﺍﻝﺘﻜﺎﻝﻴﻑ )ﺍﻝﺘﻀﺤﻴﺎﺕ( ﺍﻝﺘﻲ ﺘﺘﺤﻤﻠﻬﺎ
ﺍﻝﻤﻨﺸﺄﺓ ﻨﺘﻴﺠﺔ ﻤﻤﺎﺭﺴﺘﻬﺎ ﻷﻨﺸﻁﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻝﺘﻲ ﺘﺅﺜﺭ ﻋﻠﻰ ﺍﻝﻤﺠﺘﻤﻊ.1
ﻤﻥ ﺨﻼل ﻤﺎﺴﺒﻕ ﻴﺴﺘﺸﻑ ﺍﻝﺒﺎﺤﺙ ﺒﺄﻥ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻴﺱ ﻫﻭ ﺍﻝﻬﺩﻑ ،ﻭﺇﻨﻤﺎ
ﻭﺴﻴﻠﺔ ﻝﺘﺤﻘﻴﻕ ﻫﺩﻑ ،ﺃﻻ ﻭﻫﻭ ﺘﻭﻓﻴﺭ ﻤﻌﻠﻭﻤﺎﺕ ﺘﻌﺒﺭ ﺘﻌﺒﻴﺭﹰﺍ ﺼﺤﻴﺤ ﹰﺎ ﻋﻥ ﺍﻝﻅﺎﻫﺭﺓ
ﻤﺤل ﺍﻝﻘﻴﺎﺱ ﺇﻝﻰ ﻤﻥ ﻴﻬﻤﻪ ﺍﻷﻤﺭ.
ﻼ ،ﻭﻻﻴﻤﻜﻥ ﺃﻥ ﻨﻌﺩ
ﻓﺎﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻫﻭ ﺠﻭﻫﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻓﻜﺭﹰﺍ ﻭﻋﻤ ﹰ
ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻠﻤ ﹰﺎ ﻤﺎﻝﻡ ﺘﹸﺨﻀﻊ ﻅﻭﺍﻫﺭﻫﺎ ﻝﻠﻘﻴﺎﺱ ،ﻓﺎﻝﻤﺤﺎﺴﺒﺔ ﻤﺎﺯﺍﻝﺕ ﺘﺴﺘﺨﺩﻡ ﻭﺤﺩﺓ
ﺍﻝﻨﻘﺩ ﻓﻘﻁ ﻜﻤﻘﻴﺎﺱ ﻝﻠﻘﻴﻤﺔ ﻤﺎﻝﻡ ﻴﻅﻬﺭ ﺍﻝﻌﻜﺱ.
ﺜﺎﻨﻴﹰﺎ :ﺃﺭﻜﺎﻥ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻫﻲ :2
ﺍﻝﺸﺊ ﺍﻝﻤﺭﺍﺩ ﻗﻴﺎﺴﻪ :ﺍﻝﺭﺒﺢ ﻤﺜﻼ،ﺍﻝﻁﺎﻗﺔ ،ﺍﻹﻨﺘﺎﺝ. ﺍﺨﺘﻴﺎﺭ ﺍﻝﻤﻘﻴﺎﺱ ﺍﻝﻤﻨﺎﺴﺏ ﻜﺎﻝﻨﻘﺩ ،ﺃﻭ ﻋﺩﺩ ﺍﻝﻭﺤﺩﺍﺕ. ﺘﺤﺩﻴﺩ ﻭﺤﺩﺓ ﺍﻝﻘﻴﺎﺱ ﻜﺎﻝﻠﻴﺭﺓ ﺍﻝﺴﻭﺭﻴﺔ ﻤﺜﻼ. ﺘﺤﺩﻴﺩ ﺍﻝﺸﺨﺹ ﺍﻝﻤﺴﺅﻭل ﻋﻥ ﺍﻝﻘﻴﺎﺱ :ﺍﻝﻤﺤﺎﺴﺏ ﻤﺜﻼ.ﺃﻤﺎ ﺨﻁﻭﺍﺕ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻓﺘﺘﻤﺜل ﻓﻲ:
ﺘﺤﻠﻴل ﺍﻷﺤﺩﺍﺙ ﺍﻝﻤﺎﻝﻴﺔ ﺃﻭ ﺍﻝﻤﻌﺎﻤﻼﺕ ﺘﺒﻭﻴﺏ ﺃﻁﺭﺍﻑ ﺍﻝﻌﻤﻠﻴﺔ ﻹﺜﺒﺎﺘﻬﺎ ﺒﺎﻝﺩﻓﺎﺘﺭ -ﻋﻤﻠﻴﺔ ﺘﺸﻐﻴل ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ؛ ﻝﻠﻭﺼﻭل ﺇﻝﻰ ﻤﺭﺤﻠﺔ ﺍﻝﺘﺤﻤﻴل ﻭﺍﻝﺘﺴﻭﻴﺔ.3
1
-ﺍﻝﺴﻌﻴﺩ ﻋﺒﺩ ﺍﻝﻌﺯﻴﺯ ﺸﻌﻴﺏ "،ﻨﺤﻭ ﻨﻅﺭﻴﺔ ﻝﻠﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ" ،ﺭﺴﺎﻝﺔ ﺩﻜﺘﻭﺭﺍﻩ ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ ،ﻜﻠﻴﺔ ﺍﻝﺘﺠﺎﺭﺓ ،ﺠﺎﻤﻌﺔ
ﺍﻝﺯﻗﺎﺯﻴﻕ ،ﻤﺼﺭ ،1991،ﺹ.255
2
-ﻜﻤﺎل ﺍﻝﻨﻘﻴﺏ" ،ﺘﻁﻭﺭ ﺍﻝﻔﻜﺭ ﺍﻝﻤﺤﺎﺴﺒﻲ" ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ،ﺹ.267
- 3ﺠﻭﺭﺝ ﺩﺍﻨﻴﺎل" ﺘﺭﺸﻴﺩ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻸﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻓﻲ ﺍﻝﻭﺤﺩﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﺭﺴﺎﻝﺔ ﺩﻜﺘﻭﺭﺍﻩ ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ،
ﺠﺎﻤﻌﺔ ﻋﻴﻥ ﺸﻤﺱ ،ﺍﻝﻘﺎﻫﺭﺓ1993 ،ﻡ ،ﺹ.28
42
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ﺜﺎﻝﺜ ﹰﺎ :ﻤﺤﺩﺩﺍﺕ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ
ﻫﻨﺎﻙ ﺃﻤﻭﺭ ﻋﺩﻴﺩﺓ ﺘﺤﺩ ﻤﻥ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻨﺫﻜﺭ ﺃﻫﻤﻬﺎ:
ﻤﺠﺎل ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲﻴﺴﺘﻠﺯﻡ ﻫﺫﺍ ﺍﻝﻤﺠﺎل ﺤﺼﺭ ﻭﺘﺤﺩﻴﺩ ﺍﻹﻁﺎﺭ ﺍﻝﺫﻱ ﺘﻨﺼﺏ ﻋﻠﻴﻪ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ،
ﻭﻫﺫﺍ ﺍﻹﻁﺎﺭ ﻴﺸﻤل ﺍﻹﺤﺩﺍﺙ ﻭﺍﻝﻤﻌﺎﻤﻼﺕ ﺍﻝﻤﺎﻝﻴﺔ ،ﻭﻗﻴﺎﺱ ﺍﻝﻘﻴﻡ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻝﻬﺎ ﻤﻘﺎﺴﻪ
ﺒﻭﺤﺩﺓ ﻨﻘﺩﻴﺔ ﺜﺎﺒﺘﺔ ،ﺴﻭﺍﺀ ﻜﺎﻥ ﺍﻷﻤﺭ ﻓﻲ ﻝﺤﻅﺔ ﺯﻤﻨﻴﺔ ﻤﻌﻴﻨﺔ ﺘﻤﺜل ﻨﻬﺎﻴﺔ ﺍﻝﻔﺘﺭﺓ ﺍﻝﻤﺎﻝﻴﺔ
ﺍﻝﻤﻌﺘﻤﺩﺓ ﻝﻠﺘﻭﺼل ﺇﻝﻰ ﺘﻠﻙ ﺍﻝﻘﻴﻡ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺼﻴﺎﻏﺘﻬﺎ ﻓﻲ ﻗﺎﺌﻤﺔ ﺍﻝﻤﺭﻜﺯ ﺍﻝﻤﺎﻝﻲ
ﻝﻠﻭﺤﺩﺓ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻤﻭﻀﻭﻉ ﺍﻝﺒﺤﺙ ،ﺃﻭ ﻤﺎ ﻴﻁﺭﺃ ﻋﻠﻰ ﺘﻠﻙ ﺍﻝﻘﻴﻡ ﻤﻥ ﺘﻐﻴﺭ ﺒﺎﻝﺯﻴﺎﺩﺓ ﺃﻭ
ﺍﻝﻨﻘﺼﺎﻥ ﺨﻼل ﺍﻝﻔﺘﺭﺓ ﺍﻝﻤﺎﻝﻴﺔ ،ﻤﻌﺒﺭﹰﺍ ﻋﻨﻪ ﺒﺄﻭﺠﻪ ﺍﻹﻨﻔﺎﻕ ﺍﻝﻤﺨﺘﻠﻔﺔ ﻭﺒﻨﻭﺩ ﺍﻹﻴﺭﺍﺩﺍﺕ
ﻝﻠﺘﻭﺼل ﺇﻝﻰ ﺼﻴﺎﻏﺔ ﻤﺤﺩﺩﺍﺕ ﻨﺘﺎﺌﺞ ﺃﻋﻤﺎل ﺍﻝﻭﺤﺩﺓ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻋﻥ ﺍﻝﻔﺘﺭﺓ ﺍﻝﻤﺎﻝﻴﺔ
ﺍﻝﻤﻌﺘﻤﺩﺓ ،ﻤﻥ ﺨﻼل ﺼﻴﺎﻏﺔ ﺘﻠﻙ ﺍﻝﻘﻴﻡ ﻓﻲ ﻗﺎﺌﻤﺔ ﺍﻝﺩﺨل ﻝﻨﻔﺱ ﺍﻝﻭﺤﺩﺓ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ.1
ﺘﻁﺒﻴﻕ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲﺇﻥ ﺍﻝﻨﻅﺭﺓ ﺍﻝﺸﺎﻤﻠﺔ ﻭﻓﻕ ﺍﻝﻤﻨﻅﻭﺭ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻠﻘﻴﺎﺱ ﻨﺎﺒﻌﺔ ﺃﺴﺎﺴﺎ ﻤﻥ
ﺘﺤﻘﻴﻕ ﺍﻝﻬﺩﻓﻴﻥ ﺃﺩﻨﺎﻩ ﺃﻭ ﺍﺤﺩﻫﻤﺎ:2
• ﻗﻴﺎﺱ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﺘﻲ ﺘﺤﻘﻕ ﺍﻝﺩﺨل:
ﺇﻥ ﻤﻭﻀﻭﻉ ﺍﻝﻘﻴﺎﺱ ﺫﺍﺘﻪ ﻴﺸﻜل ﺍﻝﻤﺼﺩﺭ ﺍﻷﺴﺎﺴﻲ ﻝﺘﺤﻘﻴﻕ ﺍﻝﺩﺨل .ﻭﻷﺠل
ﺍﻻﻁﻤﺌﻨﺎﻥ ﻋﻠﻰ ﺍﺴﺘﻤﺭﺍﺭﻴﺔ ﺍﻨﺴﻴﺎﺒﻪ ﻭﺴﻼﻤﺔ ﺘﺤﻘﻕ ﺍﻝﺩﺨل ﻭﺒﻤﻌﺩﻻﺕ ﻋﺎﺌﺩ ﺇﻥ ﻝﻡ ﺘﻜﻥ
ﻤﺘﺯﺍﻴﺩﺓ ﻓﻌﻠﻰ ﺍﻷﻗل ﺃﻥ ﻻﺘﻜﻭﻥ ﻤﺘﻨﺎﻗﺼﺔ.
1
-ﻤﺼﻁﻔﻰ ﺍﻝﺸﺎﻤﻲ "،ﺍﻝﺒﻌﺩ ﺍﻹﻋﻼﻤﻲ ﺍﻝﻤﺤﺎﺴﺒﻲ– ﺍﺘﺼﺎل ﻭﺇﻓﺼﺎﺡ -ﻝﺘﺭﺸﻴﺩ ﺍﻝﻘﺭﺍﺭ ﺍﻻﺴﺘﺜﻤﺎﺭﻱ ﻭﺩﻋﻡ ﺴﻭﻕ ﺍﻝﻤﺎل ﻓﻲ
ﻤﺼﺭ" ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴﺔ ﻝﻼﻗﺘﺼﺎﺩ ﻭﺍﻝﺘﺠﺎﺭﺓ ،ﻜﻠﻴﺔ ﺍﻝﺘﺠﺎﺭﺓ ،ﺠﺎﻤﻌﺔ ﻋﻴﻥ ﺸﻤﺱ ،ﺍﻝﻌﺩﺩ ﺍﻷﻭل ،ﻴﻨﺎﻴﺭ1997ﻡ،
ﺹ
ﺹ .491-489
the
selling
or
permits
pollution
accounting:
"environmental
glen,
2-Lehman,
environment",critical perspectives on accounting , vol.7, no.6,1996,pp66-82
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ﻭﻻﺒﺩ ﻤﻥ ﺯﻴﺎﺩﺓ ﺍﻻﻫﺘﻤﺎﻡ ﻭﺭﻋﺎﻴﺔ ﺘﻠﻙ ﺍﻝﺜﺭﻭﺓ ﺍﻝﺘﻲ ﺘﺸﻜل ﻤﺼﺩﺭ ﺘﺤﻘﻕ ﺍﻝﺩﺨل
ﻭﺘﺩﻓﻘﻪ ﻭﺍﻝﺤﻔﺎﻅ ﻋﻠﻴﻬﺎ ،ﻭﻫﺫﺍ ﻴﺴﺘﻠﺯﻡ ﺒﺎﻝﻀﺭﻭﺭﺓ ﻤﻭﺍﻜﺒﺔ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻝﻬﺎ
ﻭﺒﺎﺴﺘﻤﺭﺍﺭ؛ ﻝﻠﻭﻗﻭﻑ ﻋﻠﻰ ﺍﻝﺘﻐﻴﺭﺍﺕ ﺍﻝﺘﻲ ﺘﻁﺭﺃ ﻋﻠﻴﻬﺎ ﻝﻤﻭﺍﺠﻬﺔ ﻭﺘﺠﻨﺏ ﻤﺎ ﻴﻤﻜﻥ ﺃﻥ
ﻴﺅﺜﺭ ﻋﻠﻰ ﺘﻨﺎﻗﺹ ﺘﺩﻓﻕ ﺍﻝﺩﺨل ﻓﻲ ﺍﻝﻭﻗﺕ ﺍﻝﻤﻨﺎﺴﺏ.
• ﺘﺄﻤﻴﻥ ﺍﻻﺴﺘﻐﻼل ﺍﻷﻤﺜل ﻝﻠﻤﻭﺍﺭﺩ ﺍﻝﻤﺘﺎﺤﺔ:
ﺒﻌﺩ ﺃﻥ ﺘﺘﻡ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻝﻠﻁﺎﻗﺎﺕ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻭﺍﻝﺘﺴﻭﻴﻘﻴﺔ ﻭﺍﻝﻤﺎﺩﻴﺔ ﺍﻝﻤﺘﺎﺤﺔ،
ﺒﺎﻹﻤﻜﺎﻥ ﺘﺤﻘﻴﻕ ﻫﺩﻑ ﺁﺨﺭ ﻫﻭ ﺩﺭﺍﺴﺔ ﺍﻝﻔﺭﺹ ﺍﻝﺒﺩﻴﻠﺔ ،ﺒﻬﺩﻑ ﺘﻭﺠﻴﻪ ﺘﻠﻙ ﺍﻝﻤﻭﺍﺭﺩ
ﻻ ﻋﻘﻼﻨﻴ ﹰﺎ ﻭﺭﺸﻴﺩﹰﺍ؛ ﻝﻠﻌﻤل ﻋﻠﻰ ﺯﻴﺎﺩﺓ ﻋﻭﺍﺌﺩ ﺍﻝﺩﺨل ﺍﻝﻤﺘﺤﻘﻕ.
ﻭﺍﺴﺘﻐﻼﻝﻬﺎ ﺍﺴﺘﻐﻼ ﹰ
ﻭﻋﻠﻴﻪ ﻻﺒﺩ ﻤﻥ ﺍﻷﺨﺫ ﺒﺎﻝﺤﺴﺒﺎﻥ ﺍﻝﻌﺎﻤل ﺍﻝﺯﻤﻨﻲ ﻭﺍﻝﻘﻴﻤﺔ ﺍﻝﺤﺎﻝﻴﺔ ﻝﻠﻨﻘﻭﺩ ،ﻭﻋﻠﻰ ﻀﻭﺀ
ﺫﻝﻙ ﻻﺒﺩ ﻤﻥ ﺇﺠﺭﺍﺀ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻠﻘﻴﻡ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻓﻲ ﻝﺤﻅﺔ ﺯﻤﻨﻴﺔ
ﻤﻌﻴﻨﺔ ﻭﻤﻌﺒﺭ ﻋﻨﻬﺎ ﺒﻭﺤﺩﺍﺕ ﻨﻘﺩﻴﺔ.
ﻋﺩﻡ ﺜﺒﺎﺕ ﺃﺴﻌﺎﺭ ﺍﻝﺴﻭﻕ ﻤﺤل ﺍﻝﻘﻴﺎﺱﺇﻥ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻠﻁﺎﻗﺎﺕ ﺍﻝﻤﺘﺎﺤﺔ ﻝﻠﻤﻭﺍﺭﺩ ﻴﻭﺍﺠﻪ ﺒﻌﺽ
ﺍﻝﺼﻌﻭﺒﺎﺕ ،ﺒﺴﺒﺏ ﻋﺩﻡ ﺜﺒﺎﺕ ﺃﺴﻌﺎﺭ ﺍﻝﺴﻭﻕ ،ﻭﻫﺫﻩ ﺍﻷﺴﻌﺎﺭ ﺘﺨﺘﻠﻑ ﻤﻥ ﻤﻭﺭﺩ ﺇﻝﻰ
ﺃﺨﺭ.
ﻓﻠﻭ ﺃﺨﺫﻨﺎ ﻤﺜﺎﻻ -ﻋﻠﻰ ﺴﺒﻴل ﺍﻝﺫﻜﺭ -ﻴﺨﺘﻠﻑ ﺍﻝﻘﻴﺎﺱ ﺒﻌﺽ ﺍﻝﺸﺊ ﺒﺎﻝﻨﺴﺒﺔ
ﻝﻸﺼﻭل ﺍﻝﺜﺎﺒﺘﺔ ﻋﻨﻪ ﻝﻸﺼﻭل ﺍﻝﻤﺘﺩﺍﻭﻝﺔ ،ﺤﻴﺙ ﺃﻥ ﺇﻤﻜﺎﻨﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺒﺎﻝﻨﺴﺒﺔ ﻝﻸﺼﻭل
ﺍﻝﻤﺘﺩﺍﻭﻝﺔ ﺃﺴﻬل ﻤﻤﺎﻋﻠﻴﻪ ﺍﻝﺤﺎل ﻝﻸﺼﻭل ﺍﻝﺜﺎﺒﺘﺔ ،ﺒﺴﺒﺏ ﻗﺼﺭ ﺍﻝﻤﺩﻯ ﺍﻝﺯﻤﻨﻲ
ﻭﺨﻀﻭﻉ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻝﻤﺒﺩﺃ ﺍﻝﺘﻜﻠﻔﺔ ﺃﻭ ﺍﻝﺴﻭﻕ ﺃﻴﻬﻤﺎ ﺍﻗل.
ﺒﻴﻨﻤﺎ ﺍﻷﺼﻭل ﺍﻝﺜﺎﺒﺘﺔ ﻝﻬﺎ ﻋﻤﺭ ﺇﻨﺘﺎﺠﻲ ﻁﻭﻴل ﻨﺴﺒﻴﺎ؛ ﻤﻤﺎ ﻴﻅﻬﺭ ﺁﺜﺎﺭ ﺘﻘﻠﺒﺎﺕ
ﺍﻝﺴﻭﻕ)ﺍﻝﺘﻀﺨﻡ( ،ﻝﺫﺍ ﻴﺴﺘﻠﺯﻡ ﺍﻝﻠﺠﻭﺀ ﺇﻝﻰ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺴﺘﺒﺩﺍﻝﻴﺔ ﺒﺎﻝﻨﺴﺒﺔ ﻝﻸﺼﻭل ﺍﻝﺘﻲ
ﺘﺸﺘﺭﻯ ﺒﻬﺩﻑ ﺒﻴﻌﻬﺎ ﻜﺄﺼل ﻤﺘﺩﺍﻭل.1
1
-ﺠﻭﺭﺝ ﺩﺍﻨﻴﺎل" ﺘﺭﺸﻴﺩ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻸﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻓﻲ ﺍﻝﻭﺤﺩﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ،ﺹ.26
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ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻨﻲ:
ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﻭﺍﻝﻤﻌﺎﻴﻴﺭ ،ﻭﺍﻷﺴﺎﻝﻴﺏ
ﺍﻭ ﹰﻻ :ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ
ﺒﺭﺯﺕ ﺃﻫﻤﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻠﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻜﺄﺤﺩ ﺃﻫﻡ ﺍﻝﻤﻭﺍﻀﻴﻊ
ﺍﻝﻤﻌﺎﺼﺭﺓ ﻓﻲ ﺍﻝﻭﻗﺕ ﺍﻝﺭﺍﻫﻥ ،ﻭﺍﻝﺫﻱ ﺘﻌﻨﻰ ﺒﻌﻤﻠﻴﺔ ﺍﺨﺘﻴﺎﺭ ﺇﺠﺭﺍﺀﺍﺕ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ
ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﺸﺂﺕ ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻤﻌﻠﻭﻤﺎﺕ ﺘﻔﻴﺩ ﻓﻲ ﺘﻘﻴﻴﻡ ﺘﻠﻙ ﺍﻷﺩﺍﺀ.
ﻭﺒﺎﻝﺭﻏﻡ ﻤﻥ ﺃﻫﻤﻴﺔ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﺘﻠﻙ ﺍﻝﻤﺘﻐﻴﺭﺍﺕ ﺇﻻ ﺃﻨﻬﺎ ﻻﺯﺍﻝﺕ
ﺘﻌﺎﻨﻲ ﻤﻥ ﺼﻌﺎﺏ ﻭﻋﻘﺒﺎﺕ ﺘﺤﻭل ﺩﻭﻥ ﺘﻁﻭﺭﻫﺎ.1
ﻭﺘﻜﻤﻥ ﻫﺫﻩ ﺍﻝﺼﻌﺎﺏ ﻓﻲ ﻁﺒﻴﻌﺔ ﺍﻷﻨﺸﻁﺔ ﺍﻝﺨﺎﻀﻌﺔ ﻝﻠﻘﻴﺎﺱ ،ﻝﻜﻭﻨﻬﺎ ﻏﻴﺭ
ﻤﺤﺩﺩﺓ ﺍﻝﻤﻌﺎﻝﻡ ﺍﻭﻻﹰ ،ﻭﻝﻡ ﻴﺘﻡ ﺍﻻﺘﻔﺎﻕ ﻋﻥ ﻤﺎﻫﻴﺘﻬﺎ ﺜﺎﻨﻴﺎﹰ؛ ﻨﺘﻴﺠﺔ ﻭﺠﻭﺩ ﻓﺠﻭﺓ ﺒﻴﻥ
ﻤﺎﻴﺘﻭﻗﻌﻪ ﺍﻝﻤﺠﺘﻤﻊ ﻤﻥ ﻤﻨﻅﻤﺎﺕ ﺍﻷﻋﻤﺎل ﻭﺒﻴﻥ ﻤﺎﺘﺭﻯ ﺘﻠﻙ ﺍﻝﻤﻨﻅﻤﺎﺕ ﻤﺴﺅﻭﻝﻴﺘﻬﺎ ﺘﺠﺎﻩ
ﺍﻝﻤﺠﺘﻤﻊ ،ﻭﺼﻌﻭﺒﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻜﻤﻲ ﻝﻬﺎ ،ﺇﻀﺎﻓﺔ ﺇﻝﻰ ﻁﻭل ﺍﻝﻔﺘﺭﺓ ﺍﻝﺯﻤﻨﻴﺔ ﺒﻴﻥ ﻭﺍﻗﻌﺔ
ﺤﺩﻭﺙ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺯﻤﻥ ﺍﻝﻌﺎﺌﺩ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺍﻝﻤﺘﺤﻘﻕ ﻤﻥ ﺘﻠﻙ ﺍﻝﺘﻜﻠﻔﺔ.
ﻭﺘﺠﺩﺭ ﺍﻹﺸﺎﺭﺓ ﺇﻝﻰ ﺃﻥ ﺍﻝﺼﻌﻭﺒﺎﺕ ﺍﻝﺘﻲ ﺘﻜﺘﻨﻑ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻴﻨﺒﻐﻲ
ﺃﻥ ﻻﺘﻘﻑ ﻋﺎﺌﻘﺎ ﺩﻭﻥ ﺍﻝﻤﻀﻲ ﺒﺄﺠﺭﺍﺀ ﺍﻷﺒﺤﺎﺙ ﺍﻝﻼﺯﻤﺔ ﻝﻠﺘﻁﺒﻴﻕ ﺍﻝﻌﻤﻠﻲ ﻓﻲ ﺇﻁﺎﺭ
ﻤﻨﻅﻤﺎﺕ ﺍﻷﻋﻤﺎل ،ﻭﺍﻥ ﻻﺘﻜﻭﻥ ﻤﺒﺭﺭﺍ ﻝﻠﺼﺩ ﻭﺇﻏﻔﺎل ﺃﻫﻤﻴﺔ ﻫﺫﺍ ﺍﻝﻘﻴﺎﺱ.
ﻭﺒﺼﻭﺭﺓ ﻋﺎﻤﺔ ،ﻓﺈﻥ ﻗﻴﺎﺱ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻷﻱ ﻤﻨﻅﻤﺔ ﺘﻨﻁﻭﻱ ﻋﻠﻰ ﻤﻔﻬﻭﻡ
)ﻓﻜﺭﺓ ﺍﻝﻌﻘﺩ ﺍﻻﺠﺘﻤﺎﻋﻲ( ،2ﺤﻴﺙ ﺘﻘﻭﻡ ﺒﺈﻨﺘﺎﺝ ﺍﻝﺴﻠﻊ ﻭﺍﻝﺨﺩﻤﺎﺕ ﺍﻝﺘﻲ ﻴﺭﻏﺏ ﺒﻬﺎ
ﺍﻝﻤﺠﺘﻤﻊ ﻭﺍﻝﻘﻴﺎﻡ ﺒﻨﺸﺭ ﺍﻝﻤﻨﺎﻓﻊ ﻋﻠﻰ ﺃﻓﺭﺍﺩ ﺍﻝﻤﺠﺘﻤﻊ.
ﻭﺘﺘﺤﺩﺩ ﻫﺫﻩ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺒﺄﺭﺒﻌﺔ ﻤﺅﺸﺭﺍﺕ ﺘﻤﺜل ﺃﺭﻜﺎﻥ ﻫﻴﻜﻠﻴﺔ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ
ﻭﻫﻲ:1
- 1رس آ! Wا " ،4B5دور ا+5ت ا*[ 4L ;*0A1س و W**HNا>داء ا>=@A? 4ت ا -;*9درا;8+ 4L ;*H*0:N ;A
ا ، ^.A =!+،]!10ص12-9
2 - Report \ WWW.Fortum.Com \Social Performance Indicators-2003
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) (1-1ﻤﺅﺸﺭ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻌﺎﻤﻠﻴﻥ ﺒﺎﻝﻤﻨﺸﺄﺓ:
ﻭﻴﺸﻤل ﻋﻠﻰ ﻗﻴﺎﺱ ﺠﻤﻴﻊ ﺘﻜﺎﻝﻴﻑ ﺍﻷﺩﺍﺀ ﺒﺨﻼﻑ ﺍﻷﺠﺭ ﺍﻷﺴﺎﺴﻲ ﺍﻝﺫﻱ ﺘﻘﺩﻤﺔ
ﺍﻝﻤﻨﺸﺄﺓ ﻝﻠﻌﺎﻤﻠﻴﻥ ﻝﺩﻴﻬﺎ ﺒﻐﺽ ﺍﻝﻨﻅﺭ ﻋﻥ ﻤﻭﺍﻗﻌﻬﻡ ﺍﻝﺘﻨﻅﻴﻤﻴﺔ ،ﺃﻭ ﻨﻭﻉ ﺃﻭ ﻁﺒﻴﻌﺔ
ﺃﻋﻤﺎﻝﻬﻡ ،ﻭﺘﻘﻭﻡ ﺍﻝﻤﻨﺸﺄﺓ ﺒﺎﻻﻝﺘﺯﺍﻡ ﺒﺘﻭﻓﻴﺭ ﻜﺎﻓﺔ ﺍﻝﻌﻭﺍﻤل ﺍﻝﻼﺯﻤﺔ ﻝﺨﻠﻕ ﻭﺘﻌﻤﻴﻕ ﺤﺎﻝﺔ
ﺍﻝﻭﻻﺀ ﻭﺍﻻﻨﺘﻤﺎﺀ ﻝﻠﻌﺎﻤﻠﻴﻥ ،ﻜﺎﻻﻫﺘﻤﺎﻡ ﺒﺤﺎﻝﺘﻬﻡ ﺍﻝﺼﺤﻴﺔ ،ﻭﺘﺩﺭﻴﺒﻬﻡ ﻭﺘﺤﺴﻴﻥ ﻭﻀﻌﻬﻡ
ﺍﻝﺜﻘﺎﻓﻲ ،ﻭﺍﻻﻫﺘﻤﺎﻡ ﺒﻤﺴﺘﻘﺒﻠﻬﻡ ﻋﻨﺩ ﺍﻨﺘﻬﺎﺀ ﻓﺘﺭﺓ ﺨﺩﻤﺎﺘﻬﻡ ،ﻭﻤﺎ ﻤﺎﺸﺎﺒﻪ ﺫﻝﻙ ﻤﻥ
ﺨﺩﻤﺎﺕ.
) (2-1ﻤﺅﺸﺭﺍﺕ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ
ﻴﺸﻤل ﻋﻠﻰ ﻗﻴﺎﺱ ﻜﺎﻓﺔ ﺘﻜﺎﻝﻴﻑ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺍﻝﻤﻀﺤﻰ ﺒﻬﺎ ،ﻝﺤﻤﺎﻴﺔ ﺃﻓﺭﺍﺩ
ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻴﻁ ﺍﻝﺫﻱ ﺘﻌﻤل ﺒﻪ ﺍﻝﻤﻨﺸﺄﺓ ﺩﺍﺨل ﻨﻁﺎﻗﻬﺎ ﺍﻝﺠﻐﺭﺍﻓﻲ ،ﺤﻴﺙ ﺘﺤﺎﻭل ﺠﺎﻫﺩﺓ
ﺭﺩ ﺍﻷﻀﺭﺍﺭ ﻋﻥ ﺍﻝﺒﻴﺌﺔ ﺍﻝﻤﺤﻴﻁﺔ ﻭﺍﻝﻤﺘﻭﻝﺩﺓ ﻤﻥ ﺃﻨﺸﻁﺘﻬﺎ ﺍﻝﺼﻨﺎﻋﻴﺔ ،ﻭﻫﺫﻩ ﺘﺸﻤل
ﻋﻠﻰ ﺘﻜﺎﻝﻴﻑ ﺤﻤﺎﻴﺔ ﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺀ ﻭﺍﻝﺘﺭﺒﺔ ﻭﺍﻝﺒﻴﺌﺔ ﺍﻝﺒﺤﺭﻴﺔ ﻭﺍﻝﻤﺯﺭﻭﻋﺎﺕ ﻭﺍﻷﻋﺸﺎﺏ
ﺍﻝﻁﺒﻴﻌﻴﺔ ﻭﺘﻠﻭﺙ ﺍﻝﻤﻴﺎﻩ ﻭﻤﺎ ﺇﻝﻰ ﺫﻝﻙ ﻤﻥ ﺃﻀﺭﺍﺭ.2
ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﺇﻥ ﺍﻝﺘﻨﻤﻴﺔ ﻴﺠﺏ ﺍﻋﺘﺒﺎﺭﻫﺎ ﺃﺤﺩﻯ ﺍﻝﻭﺴﺎﺌل ﻝﻼﺭﺘﻘﺎﺀ ﺒﺎﻹﻨﺴﺎﻥ ،ﻭﻝﻜﻥ
ﻤﺎ ﻴﺤﺩﺙ ﺍﻵﻥ ﻫﻭ ﺍﻝﻌﻜﺱ ﺘﻤﺎﻤ ﹰﺎ ،ﺤﻴﺙ ﺃﺼﺒﺤﺕ ﺍﻝﺘﻨﻤﻴﺔ ﻫﻲ ﺇﺤﺩﻯ ﺍﻝﻭﺴـﺎﺌل ﺍﻝﺘـﻲ
ﺴﺎﻫﻤﺕ ﻓﻲ ﺍﺴﺘﻨﻔﺎﺫ ﻤﻭﺍﺭﺩ ﺍﻝﺒﻴﺌﺔ ،ﻭﺇﻴﻘﺎﻉ ﺍﻝﻀﺭﺭ ﺒﻬﺎ ،ﺒل ﻭﺍﺤﺩﺙ ﺍﻝﺘﻠﻭﺙ ﺒﻬـﺎ ﺩﻭﻥ
ﻤﺭﺍﻋﺎﺓ ﻝﺤﻕ ﺍﻝﻤﺠﺘﻤﻊ.
1 - Moser T. James," Asocial Accounting Of Cost And Benfit Of Derivatives",
Stonebridge Center, Cusp Communications Group, 1998, P-58
2- Nash Eyckmans ,"Implementation of a prop ional solution to international pollution control
problems " ,journal of Environmental economics and management, No.33, 1997 , p p 319325.
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ﻭﻓﻲ ﺩﺭﺍﺴﺎﺕ ﻗﻴﺎﺱ ﺍﻷﺜﺭ ﺍﻝﺒﻴﺌﻲ ﻴﻘﺘﺭﺡ ﺍﻝﻌﻠﻤﺎﺀ ﻤﺭﺍﻋﺎﺓ ﺍﻝﻌﻨﺎﺼﺭ ﺫﺍﺕ ﺍﻷﻫﻤﻴـﺔ
ﺘﺒﻌﺎ ﻝﻁﺒﻴﻌﺔ ﻨﺸﺎﻁ ﺍﻝﻤﺸﺭﻭﻉ ،ﺫﻜﺭ ﺍﻝﻌﻨﺎﺼﺭ ﺍﻝﺘﺎﻝﻴﺔ:1
.1ﻋﻨﺎﺼﺭ ﻁﺒﻴﻌﻴﺔ -ﻜﻴﻤﻴﺎﺌﻴﺔ :ﺍﻷﺭﺽ ،ﻤﻴﺎﻩ ﺍﻝﺴﻁﺢ ،ﺍﻝﻤﻴﺎﻩ ﺍﻝﺠﻭﻓﻴﺔ ،ﺍﻝﺠﻭ.
.2ﻋﻨﺎﺼﺭ ﺤﻴﻭﻴﺔ :ﺍﻝﻨﺒﺎﺘﺎﺕ ،ﺍﻝﺤﻴﻭﺍﻨﺎﺕ.
.3ﺍﻋﺘﺒﺎﺭﺍﺕ ﺒﺸﺭﻴﺔ :ﺍﻝﺼﺤﺔ ﻭﺍﻷﻤﻥ ،ﺍﻻﻋﺘﺒﺎﺭﺍﺕ ﺍﻝﺠﻤﺎﻝﻴﺔ ﻭﺍﻝﺜﻘﺎﻓﻴﺔ .
.4ﺍﻋﺘﺒﺎﺭﺍﺕ ﺍﺠﺘﻤﺎﻋﻴﺔ – ﺍﻗﺘﺼﺎﺩﻴﺔ :ﻓﺭﺹ ﺍﻝﻌﻤل.
ﺇﻥ ﻗﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ ﺘﻨﺸﺄ ﺒﻌﺩ ﻗﻴﺎﻡ ﺍﻝﻤﻨﺸﺂﺕ ﺒﻤﺯﺍﻭﻝﺔ ﻨﺸﺎﻁﻬﺎ؛ ﻤﻤﺎ ﻴﻨﺘﺞ ﻋﻨﻬﺎ
ﻤﺨﻠﻔﺎﺕ ﻴﻤﻜﻥ ﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻨﻬﺎ ﻤﻥ ﺨﻼل ﺇﻋﺎﺩﺓ ﺘﺩﻭﻴﺭﻫﺎ ،ﺃﻭ ﺍﻝﺘﺨﻠﺹ ﻤﻨﻬﺎ ﺒﻁﺭﻴﻘﺔ ﻻ
ﺘﻀﺭ ﺒﺎﻝﺒﻴﺌﻴﺔ.
ﻭﻝﺘﺤﻘﻴﻕ ﺫﻝﻙ ﺍﻝﻬﺩﻑ ﺘﺘﺤﻤل ﺍﻝﻤﻨﺸﺄﺓ ﺘﻜﺎﻝﻴﻑ ﻴﻤﻜﻥ ﻗﻴﺎﺴﻬﺎ ،ﻭﻤﻥ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ
ﻤﺎ ﻴﻠﻲ:2
- 1ﺘﻜﺎﻝﻴﻑ ﺍﻝﻭﻗﺎﻴﺔ :ﻭﻫﻲ ﻋﺒﺎﺭﺓ ﻋﻥ ﺘﻜﺎﻝﻴﻑ ﺍﻷﻨﺸﻁﺔ ﺍﻝﻤﻨﻔﺫﺓ ﻝﻤﻨﻊ ﺇﻨﺘﺎﺝ ﺍﻝﻤﻠﻭﺜﺎﺕ
ﺃﻭ ﺍﻝﻨﻔﺎﻴﺔ ﺍﻝﺘﻲ ﺘﺴﺒﺏ ﺘﺩﻫﻭﺭ ﺍﻝﺠﻭﺩﺓ ﺍﻝﺒﻴﺌﻴﺔ ﻤﻨﻬﺎ :ﺘﻘﻴﻴﻡ ﻭﺍﺨﺘﻴﺎﺭ ﺁﻻﺕ ﺍﻝﻤﻨﻊ ﺃﻭ
ﺍﻝﺤﺩ ﻤﻥ ﺍﻝﺘﻠﻭﺙ ،ﻭﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ ،ﻭﺘﺼﻤﻴﻡ ﺍﻝﻨﻅﻡ ﻝﻤﻘﺎﺒﻠﺔ ﺍﻷﻫﺩﺍﻑ ﺍﻝﺒﻴﺌﻴـﺔ
ﺴﻭﺍﺀ ﻜﺎﻨﺕ ﻨﻅﻡ ﺸﺭﺍﺀ ﺃﻭ ﺘﺴﻭﻴﻕ ﻭﺘﻐﻠﻴﻑ ﺃﻭ ﻨﻅﻡ ﻤﻌﻠﻭﻤﺎﺕ ﻤﺤﺎﺴﺒﻴﺔ ﻭﺇﺩﺍﺭﻴﺔ
ﺃﻭ ﺇﻋﺎﺩﺓ ﺍﺴﺘﺨﺩﺍﻡ ﻭﺇﺩﺍﺭﺓ ﺍﻝﻨﻔﺎﻴﺎﺕ.
- 2ﺘﻜﺎﻝﻴﻑ ﺍﻻﻜﺘﺸﺎﻑ :ﻭﻫﻲ ﻋﺒﺎﺭﺓ ﻋﻥ ﺘﻜﺎﻝﻴﻑ ﺍﻷﻨﺸﻁﺔ ﺍﻝﻤﻨﻔﺫﺓ ﻝﺘﺤﺩﻴـﺩ ﻤـﺎ ﺇﺫﺍ
ﻜﺎﻨﺕ ﺍﻝﻤﻨﺘﺠﺎﺕ ﻭﺍﻝﻌﻤﻠﻴﺎﺕ ﻭﺍﻝﻨﻅﻡ ﺩﺍﺨل ﺍﻝﻤﻨﺸﺄﺓ ﻤﺘﻔﻘﺔ ﻤﻊ ﺍﻝﻤﻌـﺎﻴﻴﺭ ﺍﻝﺒﻴﺌﻴـﺔ
1
-ﺃﺴﺎﻤﺔ ﺍﻝﺨﻭﻝﻲ " ﺍﻝﺒﻴﺌﺔ ﻭﻗﻀﺎﻴﺎ ﺍﻝﺘﻨﻤﻴﺔ ﻭﺍﻝﺘﺼﻨﻴﻊ" -ﺩﺭﺍﺴﺎﺕ ﺤﻭل ﺍﻝﻭﺍﻗﻊ ﺍﻝﺒﻴﺌﻲ ﻓﻲ ﺍﻝﻭﻁﻥ ﺍﻝﻌﺭﺒﻲ ﻭﺍﻝﺩﻭل ﺍﻝﻨﺎﻤﻴﺔ – ،
ﺴﻠﺴﻠﺔ ﻋﺎﻝﻡ ﺍﻝﻤﻌﺭﻓﺔ ﺭﻗﻡ ،285ﺍﻝﻜﻭﻴﺕ ،ﺴﺒﺘﻤﺒﺭ ،2002ﺹ ﺹ .195 – 194
-2ﺠﻤﺎل ﻋﺒﺩ ﺍﻝﺤﻤﻴﺩ ﻋﺒﺩ ﺍﻝﻌﺯﻴﺯ" ،ﺘﻁﻭﻴﺭ ﻨﻅﻡ ﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺒﻴﺌﻴﺔ ﻷﻏﺭﺍﺽ ﺘﺭﺸﻴﺩ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻹﺩﺍﺭﻴﺔ ،ﺩﺭﺍﺴـﺔ
ﻨﻅﺭﻴﺔ ﻭﺘﻁﺒﻴﻘﻴﺔ" ،ﺭﺴﺎﻝﺔ ﺩﻜﺘﻭﺭﺍﻩ ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ ،ﺠﺎﻤﻌﺔ ﺍﻝﻘﺎﻫﺭﺓ ،ﻜﻠﻴﺔ ﺍﻝﺘﺠﺎﺭﺓ ،ﺍﻝﻘﺎﻫﺭﺓ 2003ﻡ ،ﺹ ﺹ .48 -46
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ﺍﻝﻤﻨﺎﺴﺒﺔ∗ ﺴﻭﺍﺀ ﻜﺎﻨﺕ ﺇﻝﺯﺍﻤﻴﺔ ﺃﻭ ﺍﺨﺘﻴﺎﺭﻴﺔ .ﻭﻤﻥ ﻫـﺫﻩ ﺍﻝﺘﻜـﺎﻝﻴﻑ :ﺘﻜـﺎﻝﻴﻑ
ﺍﻝﻤﺭﺍﺠﻌﺔ ﺍﻝﺒﻴﺌﻴﺔ ،ﻭﺘﻜﺎﻝﻴﻑ ﻓﺤﺹ ﺍﻝﻤﻨﺘﺠﺎﺕ ﻭﺍﻝﻌﻤﻠﻴـﺎﺕ ،ﻭﺘﻁـﻭﻴﺭ ﻤﻘـﺎﻴﻴﺱ
ﺍﻷﺩﺍﺀ ﺍﻝﺒﻴﺌﻲ ﻭﺍﻝﺭﻗﺎﺒﺔ ﻋﻠﻰ ﻤﻌﺩﻻﺕ ﺍﻝﺘﻠﻭﺙ.
- 3ﺘﻜﺎﻝﻴﻑ ﺍﻝﻔﺸل ﺍﻝﺒﻴﺌﻲ ،ﻭﺘﻨﻘﺴﻡ ﺇﻝﻰ ﺘﻜﺎﻝﻴﻑ ﻓﺸل ﺩﺍﺨﻠﻴﺔ ﻭﺨﺎﺭﺠﻴﺔ:1
−ﺘﻜﺎﻝﻴﻑ ﺍﻝﻔﺸل ﺍﻝﺩﺍﺨﻠﻲ :ﻭﻫﻲ ﻋﺒﺎﺭﺓ ﻋﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ ﺩﺍﺨـل ﺍﻝﻤﻨﺸـﺄﺓ
ﻭﺍﻝﺘﻲ ﻓﺸﻠﺕ ﺍﻝﻤﻨﺸﺄﺓ ﻓﻲ ﺘﻔﺎﺩﻴﻬﺎ ﻭﻤﻨﻌﻬﺎ ﻓﻲ ﺍﻝﻤﺎﻀﻲ ،ﺒﺴﺒﺏ ﺇﻨﺘﺎﺝ ﺍﻝﻤﻠﻭﺜﺎﺕ
ﻭﺍﻝﻨﻔﺎﻴﺎﺕ ﻭﺍﻨﻁﻼﻗﻬﺎ ﺩﺍﺨل ﺍﻝﺒﻴﺌﺔ .ﻭﻤﻥ ﺃﻨﺸﻁﺔ ﺍﻝﻔﺸل ﺍﻝﺒﻴﺌـﻲ :ﺍﻝﻐﺭﺍﻤـﺎﺕ
ﻭﺍﻝﺠﺯﺍﺀﺍﺕ ﺍﻝﺘﻲ ﺘﻔﺭﺽ ﻋﻠﻰ ﺍﻝﻤﻨﺸﺄﺓ ﻨﺘﻴﺠﺔ ﺍﻝﻀﺭﺭ ﺍﻝﺒﻴﺌﻲ ﻭﻋﺩﻡ ﺍﻻﻝﺘـﺯﺍﻡ
ﺒﺎﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ .ﻝﺫﻝﻙ ﺍﻗﺘﺭﺡ ﺒﻌﺽ ﺍﻝﻌﻠﻤﺎﺀ ﻤﻌﺎﺩﻝﺔ ﺭﻴﺎﻀﻴﺔ ،2ﻝﺤﺴـﺎﺏ
ﻤﺎﻴﻤﻜﻥ ﺍﻥ ﺘﺘﺤﻤﻠﻪ ﺍﻝﻭﺤﺩﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻤﻥ ﻤﺒﺎﻝﻎ ﻝﻘﺎﺀ ﻤﺎﺘﺴﺒﺒﻪ ﻤﻥ ﺍﻀـﺭﺍﺭ
ﻜﻤﺎﻴﻠﻲ:
ﺍﺠﻤﺎﻝﻲ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻭﺤﺩﺓ ﻝﻠﺤﺩ ﻤﻥ ﺍﻝﺘﻠﻭﺙ /ﺍﺠﻤﺎﻝﻲ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻭﺤﺩﺓ × ﺼﺎﻓﻲ
ﺍﺭﺒﺎﺡ ﺍﻝﻭﺤﺩﺓ.
∗
-ﻤﺜل ﻤﻌﺎﻴﻴﺭ ﺍﻝﺠﻭﺩﺓ ،ﺍﻻﻴﺯﻭﺍ ،14000ﻭﺍﻝﺫﻱ ﻴﺘﻁﻠﺏ ﺃﻥ ﺘﻤﺎﺭﺱ ﺍﻝﻤﻨﺸﺂﺕ ﺃﻨﺸﻁﺔ ﺼﺩﻴﻘﺔ ﻝﻠﺒﻴﺌﺔ ﻓﻲ ﻤﺨﺘﻠﻑ ﺍﻝﻤﺭﺍﺤل
ﺍﻹﻨﺘﺎﺠﻴﺔ ﻭﺍﻝﺘﺴﻭﻴﻘﻴﺔ ،ﻝﻠﻤﺯﻴﺩ ﺍﻨﻅﺭ -:
- ISO 14001 certification: Environnemental management System, Kuhre. W. L. Upper
saddle River, NJ :prentice- hall, Inc. p p27.
-1ﻝﻤﺯﻴﺩ ﻤﻥ ﺍﻝﺘﻔﺎﺼﻴل ﻋﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﻨﻴﺔ ،ﻴﻤﻜﻥ ﺍﻝﺭﺠﻭﻉ ﺇﻝﻰ :
- M. Mathews, "Social and Environmental Accounting: A practical demonstration of
ethical concern "Journal of business Ethics, vol.14, No.8, (1995), pp 661- 670.
- A. White, A. Savage, United States Environmental Agency (USEPA)- Environmental cost
Accounting for Capital Budgeting- a benchmark survey of management Accounting ,
Tellus Institute, 1995, pp 1- 27.
- 2ا #*Aا "،#*Aﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ ﺒﻴﻥ ﺍﻝﻔﻜﺭ ﻭﺇﺠﺭﺍﺀﺍﺕ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ".^.A =!+ ،
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−ﺘﻜﺎﻝﻴﻑ ﺍﻝﻔﺸل ﺍﻝﺨﺎﺭﺠﻲ :ﻭﻫﻲ ﻋﺒﺎﺭﺓ ﻋﻥ ﺘﻜﺎﻝﻴﻑ ﺍﻷﻨﺸﻁﺔ ﺍﻝﻤﺅﺩﺍﻩ ﺒﺴـﺒﺏ
ﺇﻨﺘﺎﺝ ﺍﻝﻤﻠﻭﺜﺎﺕ ﺃﻭ ﺍﻝﻨﻔﺎﻴﺔ ﻭﺍﻨﻁﻼﻕ ﻫﺫﻩ ﺍﻝﻤﻠﻭﺜﺎﺕ ﻭﺍﻝﻨﻔﺎﻴﺔ ﻓﻲ ﺍﻝﺒﻴﺌﺔ .ﻭﺘﻨﻘﺴﻡ
ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺇﻝﻰ:
* -ﺘﻜﺎﻝﻴﻑ ﺍﻝﻔﺸل ﺍﻝﻤﺩﺭﻜﺔ ،ﻤﺜل :ﺘﻜﺎﻝﻴﻑ ﺘﻨﻅﻴﻑ ﺍﻝﺘﺭﺒﺔ ﺍﻝﻤﻠﻭﺜﺔ.
* -ﺘﻜﺎﻝﻴﻑ ﺍﻝﻔﺸل ﻏﻴﺭ ﺍﻝﻤﺩﺭﻜﺔ ،ﻤﺜل :ﺘﻜﺎﻝﻴﻑ ﺍﻝﻌﻼﺝ ﺍﻝﻁﺒﻲ ﻨﺘﻴﺠـﺔ ﺘﻠـﻭﺙ
ﺍﻝﻬﻭﺍﺀ.
ﻭﺒﺼﻭﺭ ﻋﺎﻤﺔ ﺘﻘﺴﻡ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ ﻤﻥ ﺤﻴﺙ ﺍﺭﺘﺒﺎﻁﻬﺎ ﺒﺎﻝﻤﻨﺸﺄﺓ ﺇﻝﻰ:1
ﺘﻜﺎﻝﻴﻑ ﺍﺠﺘﻤﺎﻋﻴﺔ ﻤﺒﺎﺸﺭﺓ :ﺘﺘﻤﺜل ﻓﻲ ﺍﻝﺘﻀﺤﻴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻝﺘﻲ ﺘﺘﺤﻤﻠﻬﺎ ﺍﻝﻤﻨﺸﺄﺓ ﻨﺘﻴﺠﺔ ﺘﻨﻔﻴـﺫ ﺒـﺭﺍﻤﺞ
ﻭﺃﻨﺸﻁﺔ ﻤﺘﻭﺍﻓﻘﺔ ﻤﻊ ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﻭﺍﻷﻨﻅﻤﺔ ﺍﻝﺒﻴﺌﻴﺔ ،ﺃﻭ ﺘﻠﻙ ﺍﻝﺘـﻲ ﺘﺘﺤﻤﻠﻬـﺎ ﺍﻝﻤﻨﺸـﺄﺓ
ﺒﺼﻭﺭﺓ ﺍﺨﺘﻴﺎﺭﻴﺔ ﻝﻐﺭﺽ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ﻤﻥ ﺍﻵﺜﺎﺭ ﺍﻝﺨﺎﺭﺠﻴﺔ ﺍﻝﺴﻠﺒﻴﺔ ﻝﻨﺸﺎﻁﻬﺎ.
ﺘﻜﺎﻝﻴﻑ ﺍﺠﺘﻤﺎﻋﻴﺔ ﻏﻴﺭ ﻤﺒﺎﺸﺭﺓ:ﺘﺘﻤﺜل ﻓﻲ ﺍﻝﺘﻀﺤﻴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻝﺘﻲ ﺘﻘﻊ ﻋﻠﻰ ﺍﻝﻤﺠﺘﻤـﻊ ﻨﺘﻴﺠـﺔ ﺍﻷﻀـﺭﺍﺭ
ﺍﻝﻨﺎﺸﺌﺔ ﻋﻥ ﻤﻤﺎﺭﺴﺔ ﺍﻝﻤﻨﺸﺄﺓ ﻷﻨﺸﻁﺘﻬﺎ ﺍﻝﻀﺎﺭﺓ ،ﻭﺨﺼﻭﺼ ﹰﺎ ﻤﻀﺎﺭ ﺍﻝﺘﻠـﻭﺙ ﺒﻜﺎﻓـﺔ
ﺃﺸﻜﺎﻝﻪ .ﻭﺘﺘﺤﺩ ﻤﺠﺎﻻﺕ ﺍﻝﻤﺴﺌﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻤﻨﺸﺄﺓ ﻓﻲ ﺍﻝﻤﺤﺎﻓﻅﺔ ﻋﻠـﻰ ﺍﻝﺒﻴﺌـﺔ،
ﻭﺘﺤﻘﻴﻕ ﺃﻤﺎﻥ ﺍﻝﻤﻨﺘﺠﺎﺕ ﻓﻲ ﺍﻝﺤﻔﺎﻅ ﻋﻠﻰ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﻁﺒﻴﻌﻴـﺔ ﻭﺍﺴـﺘﺨﺩﺍﻤﻬﺎ ﺒﻁﺭﻴﻘـﺔ
ﻤﺜﻠﻰ.
) (1-2-1ﻤﺩﺍﺨل ﺘﻘﺩﻴﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ:
ﺇﻥ ﺘﻘﺩﻴﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ ﻴﺘﻀﻤﻥ ﻨﻅﺭﺓ ﻤﺴﺘﻘﺒﻠﻴﺔ ﺃﺼﻌﺏ ﻤﻥ ﻤﺘﺎﺒﻌﺔ
ﺇﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻗﺎﺌﻤﺔ ،ﻭﻝﻐﺭﺽ ﺘﺤﺩﻴﺩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ ﻫﻨﺎﻙ ﻤﺩﺨﻼﻥ ﺃﺴﺎﺴﻴﺎﻥ ﻫﻤﺎ:2
-1ﻋﺒﺎﺱ ﻤﻬﺩﻱ ﺍﻝﺸﻴﺭﺍﺯﻱ" ،ﻨﻅﺭﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ" ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ،ﺹ ﺹ .352 -351
-2ﺠﻼل ﺍﻝﺒﻨﺎ "ﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻝﻠﻤﺸﻜﻼﺕ ﺍﻝﺒﻴﺌﻴﺔ ﻭﺍﻝﻘﻭﺍﻨﻴﻥ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﻬﺎ" ،ﺍﻝﻨﺎﺸﺭ ﺍﻝﻤﻜﺘـﺏ ﺍﻝﻌﺭﺒـﻲ ﺍﻝﺤـﺩﻴﺙ ،
ﺍﻹﺴﻜﻨﺩﺭﻴﺔ ،ﻤﺼﺭ ، 2007،ﺹ.78
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.1ﺍﻝﻤﺩﺨل ﺍﻻﺴﺘﺒﻴﺎﻨﻲThe Survey Approach :
ﻴﻌﺩ ﻫﺫﺍ ﺍﻝﻤﺩﺨل ﺍﺤﺩ ﻁﺭﻕ ﺘﻘﺩﻴﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ ،ﺇﺫ ﻴﺴﺄل ﺍﻝﻤﻠﻭﺜﻭﻥ ﻋﻥ ﺘﻘﺩﻴﺭﺍﺕ
ﻜﻠﻑ ﺍﻝﺴﻴﻁﺭﺓ ﻋﻠﻰ ﺍﻝﺘﻠﻭﺙ ،ﻭﻫﻨﺎ ﻴﺠﺏ ﻤﺭﺍﻋﺎﺓ ﺍﻝﻤﺼﺩﺍﻗﻴﺔ ﻓﻲ ﺍﻝﺘﻘﺩﻴﺭﺍﺕ ،ﺇﺫ ﺃﻥ
ﺍﻝﻤﺒﺎﻝﻐﺔ ﻗﺩ ﺘﺨﻠﻕ ﻗﻭﺍﻋﺩ ﺭﻗﺎﺒﻴﺔ ﺍﻗل ﺸﺩﺓ ﻝﻠﺴﻴﻁﺭﺓ ﻋﻠﻰ ﺍﻝﺘﻠﻭﺙ.
.2ﺍﻝﻤﺩﺨل ﺍﻝﻬﻨﺩﺴﻲThe Engineering Approach :
ﻴﻌﺘﻤﺩ ﻫﺫﺍ ﺍﻝﻤﺩﺨل ﻋﻠﻰ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻬﻨﺩﺴﻴﺔ ﺍﻝﻤﺭﺘﺒﻁﺔ ﺒﺤﺼﺭ ﺍﻝﺘﻘﻨﻴﺎﺕ ﺍﻝﻤﻤﻜﻥ
ﺍﺴﺘﺨﺩﺍﻤﻬﺎ ﻝﻠﺴﻴﻁﺭﺓ ﻋﻠﻰ ﺍﻝﺘﻠﻭﺙ ،ﻭﺘﻘﺩﻴﺭ ﻜﻠﻔﺔ ﺍﻝﺸﺭﺍﺀ ،ﻭﺍﺴﺘﺨﺩﺍﻡ ﺘﻠﻙ ﺍﻝﺘﻘﻨﻴﺎﺕ ،ﻤﻊ
ﺍﻓﺘﺭﺍﺽ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻝﺘﻘﻨﻴﺎﺕ ﺍﻝﺘﻲ ﺘﻌﻤل ﻋﻠﻰ ﺨﻔﺽ ﺍﻝﻜﻠﻑ ﺒﻨﻔﺱ ﺍﻝﻭﻗﺕ.
) (3-1ﻤﺅﺸﺭ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﺨﺩﻤﺔ ﺍﻝﻤﺠﺘﻤﻊ.
ﻭﻴﺘﻀﻤﻥ ﻗﻴﺎﺱ ﻜﺎﻓﺔ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﺘﻬﺩﻑ ﺇﻝﻰ ﺇﺴﻬﺎﻤﺎﺕ ﺍﻝﻤﻨﺸﺄﺓ ﻓﻲ ﺨﺩﻤﺔ
ﺍﻝﻤﺠﺘﻤﻊ ﻤﺸﺘﻤﻠﺔ ﺒﺫﻝﻙ ﻋﻠﻰ ﺍﻝﺘﺒﺭﻋﺎﺕ ﻭﺍﻝﻤﺴﺎﻫﻤﺎﺕ ﻝﻠﻤﺅﺴﺴﺎﺕ ﺍﻝﺘﻌﻠﻴﻤﻴﺔ ﻭﺍﻝﺜﻘﺎﻓﻴﺔ
ﻭﺍﻝﺨﻴﺭﻴﺔ ،ﻭﺇﺴﻬﺎﻤﺎﺘﻬﺎ ﻓﻲ ﺒﺭﺍﻤﺞ ﺍﻝﺘﻌﻠﻴﻡ ،ﻭﺍﻝﺘﺩﺭﻴﺏ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﻭﻤﺸﺎﺭﻴﻊ ﺍﻝﺘﻭﻋﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻷﺒﻨﺎﺀ ﺍﻝﻤﻨﻁﻘﺔ.
) (4-1ﻤﺅﺸﺭ ﻗﻴﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﺘﻁﻭﻴﺭ ﺍﻹﻨﺘﺎﺝ:
ﻴﺘﻀﻤﻥ ﻫﺫﺍ ﺍﻝﻤﺠﺎل ﺍﻝﻤﻅﺎﻫﺭ ﺍﻝﻨﻭﻋﻴﺔ ﻝﻠﻤﻨﺘﺠﺎﺕ ﻤﺜل :ﻤﻨﻔﻌﺘﻬﺎ ،ﻁﻭل ﺤﻴﺎﺘﻬﺎ،
ﺃﻤﺎﻨﻬﺎ ،ﻭﻗﺎﺒﻠﻴﺘﻬﺎ ﻝﺘﻘﺩﻴﻡ ﺍﻝﺨﺩﻤﺔ ﺃﻭ ﺍﻝﻭﻅﻴﻔﺔ ﺍﻝﻤﺭﺠﻭﺓ ،ﻭ ﻜﺫﻝﻙ ﺃﺜﺭﻫﺎ ﻋﻠﻰ ﺘﻠﻭﺙ
ﺍﻝﺒﻴﺌﺔ.
ﺇﻀﺎﻓﺔ ﺇﻝﻰ ﻨﻴﻠﻬﺎ ﺭﻀﺎ ﺍﻝﻤﺴﺘﻬﻠﻙ ﺍﻝﺼﺩﻕ ﻓﻲ ﺍﻹﻋﻼﻥ ﻭﺍﻻﻜﺘﻤﺎل ﻭﺍﻝﻭﻀﻭﺡ
ﻋﻥ ﻁﺭﻴﻕ ﺍﻻﺴﺘﺨﺩﺍﻡ ﻭﺤﺩﻭﺩﻫﺎ ،ﻭﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﻤﺭﺘﺒﻁﺔ ،ﻭﻤﺩﺓ ﺼﻼﺤﻴﺔ ﺍﻻﺴﺘﺨﺩﺍﻡ.
ﻭﺘﺸﻤل ﻋﻠﻰ ﻗﻴﺎﺱ ﻜﺎﻓﺔ ﺘﻜﺎﻝﻴﻑ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺍﻝﺘﻲ ﺘﻨﺼﺏ ﻓﻲ ﺨﺩﻤﺔ
ﺍﻝﻤﺴﺘﻬﻠﻜﻴﻥ ،ﺤﻴﺙ ﺘﺘﻀﻤﻥ ﺘﻜﺎﻝﻴﻑ ﺍﻝﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺠﻭﺩﺓ ﺍﻹﻨﺘﺎﺝ ،ﻭﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﺤﺙ
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ﻭﺍﻝﺘﻁﻭﻴﺭ ﺜﻡ ﺘﻜﺎﻝﻴﻑ ﻀﻤﺎﻨﺎﺕ ﺍﻝﻤﺘﺎﺒﻌﺔ ﻤﺎ ﺒﻌﺩ ﺍﻝﺒﻴﻊ ،ﻭﺘﺩﺭﻴﺏ ﻭﺘﻁﻭﻴﺭ ﺍﻝﻌﺎﻤﻠﻴﻥ،
ﻭﻏﻴﺭﻫﺎ ﻤﻥ ﺍﻝﺨﺩﻤﺎﺕ ﺍﻝﺘﻲ ﺘﺤﻘﻕ ﺤﺎﻝﺔ ﺍﻝﺭﻀﺎ ﻝﻠﻤﺴﺘﻬﻠﻜﻴﻥ ﻤﻥ ﺍﻝﺨﺩﻤﺎﺕ ﺍﻝﻤﻘﺩﻤﺔ.1
ﻭﻴﺘﻁﻠﺏ ﺘﻁﺒﻴﻕ ﻤﺩﺨل ﺘﻜﻠﻔﺔ ﺩﻭﺭﺓ ﺤﻴﺎﺓ ﺍﻝﻤﻨﺘﺞ ﻋﻠﻰ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ ﺃﻥ ﺘﺸﺘﻤل
ﺠﻤﻴﻊ ﺍﻝﺘﻜﺎﻝﻴﻑ )ﺍﻝﻤﺎﻀﻴﺔ ،ﺍﻝﺤﺎﻝﻴﺔ ،ﺍﻝﻤﺴﺘﻘﺒﻠﻴﺔ( ﻓﻲ ﺘﺤﻠﻴل ﺍﻝﺭﺒﺤﻴﺔ ﻁﻭﻴﻠﺔ ﺍﻝﻤﺩﻯ
ﻝﻠﻤﻨﺘﺠﺎﺕ ،ﺤﻴﺙ ﺃﻨﻪ ﻓﻲ ﻅل ﺍﻝﻤﻔﻬﻭﻡ ﺍﻝﺤﺩﻴﺙ ﻝﻠﺒﻴﺌﺔ ﺍﻝﺼﻨﺎﻋﻴﺔ ﺍﻝﻤﺘﻁﻭﺭﺓ ﻓﺈﻥ ﻓﻬﻡ
ﺘﻜﺎﻝﻴﻑ ﺩﻭﺭﺓ ﺤﻴﺎﺓ ﺍﻝﻤﻨﺘﺞ ﺍﻝﻜﺎﻤﻠﺔ ﻭﺍﻝﺘﻲ ﺘﺘﺤﻘﻕ ﺃﺜﻨﺎﺀ ﻭﻗﺒل ﻭﺒﻌﺩ ﺩﻭﺭﺓ ﺍﻝﺘﺼﻨﻴﻊ ﺃﻭ
ﺍﻹﻨﺘﺎﺝ ﺘﻌﺘﺒﺭ ﻓﻲ ﻏﺎﻴﺔ ﺍﻷﻫﻤﻴﺔ؛ ﻝﺘﺤﺩﻴﺩ ﺃﺴﺒﺎﺏ ﺘﺤﻘﻕ ﺘﻜﺎﻝﻴﻑ ﺍﻹﻨﺘﺎﺝ ﺤﻴﺙ ﺒﻤﻭﺠﺒﻪ
ﻴﻤﻜﻥ ﻝﻤﺘﺨﺫﻱ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭ ﺍﻝﺴﻠﻴﻡ.2
ﻴﺴﺎﻋﺩ ﺘﺤﻠﻴل ﺩﻭﺭﺓ ﺤﻴﺎﺓ ﺍﻝﻤﻨﺘﺞ ﻓﻲ ﺍﻝﺘﻌﺭﻑ ﻋﻠﻰ ﺍﺤﺘﻤﺎﻻﺕ ﻭﻤﺴﺒﺒﺎﺕ ﺍﻝﺘﻠﻭﺙ
ﻭﻜﻴﻔﻴﺔ ﻤﻨﻌﻬﺎ ،ﻭﻴﻤﻜﻥ ﺘﻘﺴﻴﻡ ﺩﻭﺭﺓ ﺤﻴﺎﺓ ﺍﻝﻤﻨﺘﺞ ﺇﻝﻰ ﺍﻝﻤﺭﺍﺤل ﺍﻵﺘﻴﺔ: 3
- 1ﺩﻭﺭﺓ ﺍﻷﺒﺤﺎﺙ ﻭﺍﻝﺘﻁﻭﻴﺭ :ﻭﺘﻬﺩﻑ ﻫﺫﻩ ﺍﻝﻤﺭﺤﻠﺔ ﺇﻝﻰ ﺘﻘﻠﻴل ﺍﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﻲ ﻤـﻥ
ﺨﻼل ﺘﺼﻤﻴﻡ ﻤﻨﺘﺞ ﺼﺩﻴﻕ ﺒﺎﻝﺒﻴﺌﺔ.
- 2ﺩﻭﺭﺓ ﺍﻝﺘﺼﻨﻴﻊ :ﻴﺘﻡ ﻤﻥ ﺨﻼل ﻫﺫﻩ ﺍﻝﻤﺭﺤﻠﺔ ﺍﺨﺘﻴﺎﺭ ﻭﺍﻗﺘﻨﺎﺀ ﺍﻝﻤﻭﺍﺩ ﺍﻝﻤﺴـﺘﺨﺩﻤﺔ
ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻹﻨﺘﺎﺝ ﺒﺤﻴﺙ ﻻ ﺘﺴﺒﺏ ﺘﻠﻭﺙ ﺒﺎﻝﺒﻴﺌﺔ.
- 3ﺩﻭﺭﺓ ﺨﺩﻤﺎﺕ ﻤﺎ ﺒﻌﺩ ﺍﻝﺒﻴﻊ :ﺘﻬﺩﻑ ﻫﺫﻩ ﺍﻝﻤﺭﺤﻠﺔ ﺇﻝﻰ ﺍﺨﺘﻴﺎﺭ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﻤﻨﺎﺴﺒﺔ
ﺍﻝﺘﻲ ﺘﻭﻓﺭ ﻤﻭﺍﺩ ﻭﻤﻜﻭﻨﺎﺕ ﻭﻋﻨﺎﺼﺭ ﺍﻝﻁﺎﻗﺔ ﺍﻝﻨﻅﻴﻔﺔ ﻏﻴﺭ ﺍﻝﻤﻠﻭﺜﺔ.
1- Moser T. James" Asocial Accounting Of Cost And Benefit Of Derivatives" Stonebridge
Center, Cusp Communications Group, 1998, P-65.
1-Steen. Beng, “Environmental Costs and benefits in life cycle costing “,International
.
journal, vol.16,(2005),p p 107 -118
-3ﻤﺎﺠﺩﺓ ﺤﺴﻴﻥ ﺇﺒﺭﺍﻫﻴﻡ" ،ﺇﻁﺎﺭ ﻤﻘﺘﺭﺡ ﻝﺘﺨﻔﻴﺽ ﺘﻜﺎﻝﻴﻑ ﺍﻹﻨﺘﺎﺝ ﻭ ﺍﻝﺠﻭﺩﺓ ﻤﻥ ﻤﻨﻅﻭﺭ ﻤﺩﺨل ﺘﻜﺎﻝﻴﻑ ﺩﻭﺭﺓ ﺤﻴﺎﺓ ﺍﻝﻤﻨﺘﺞ"،
ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴﺔ ﻝﻼﻗﺘﺼﺎﺩ ﻭﺍﻝﺘﺠﺎﺭﺓ ،ﻜﻠﻴﺔ ﺍﻝﺘﺠﺎﺭﺓ – ﺠﺎﻤﻌﺔ ﻋﻴﻥ ﺸﻤﺱ ،ﺍﻝﻌﺩﺩ ﺍﻷﻭل )،(2000
ﺹﺹ
.304 -302
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- 4ﻤﺭﺤﻠﺔ ﺍﻝﺘﻌﺒﺌﺔ :ﻭﺘﻬﺩﻑ ﻫﺫﻩ ﺍﻝﻤﺭﺤﻠﺔ ﺇﻝﻰ ﺘﻘﻠﻴل ﺍﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﻲ ﺒﻌﺩﻡ ﺍﺴـﺘﻌﻤﺎل
ﻤﻭﺍﺩ ﺘﻌﺒﺌﺔ ﻤﻠﻭﺜﺔ ﻝﻠﺒﻴﺌﺔ ﻭﻤﻀﺭﺓ ﺒﺎﻝﺼﺤﺔ ﻭﻋﻠﻰ ﺃﻥ ﺘﻜﻭﻥ ﺍﻝﻌﺒﻭﺍﺕ ﺍﻝﻤﺴـﺘﻌﻤﻠﺔ
ﻗﺎﺒﻠﺔ ﻹﻋﺎﺩﺓ ﺍﻝﺘﺩﻭﻴﺭ ﻭﺍﻻﺴﺘﺨﺩﺍﻡ
- 5ﻤﺭﺤﻠﺔ ﺍﻻﺴﺘﺨﺩﺍﻡ :ﻴﺘﻡ ﻓﻲ ﻫﺫﻩ ﺍﻝﻤﺭﺤﻠﺔ ﺍﻝﺘﺤﻘﻕ ﻤﻥ ﺍﻻﺴﺘﺨﺩﺍﻡ ﺍﻷﻤﺜل ﻝﻠﻤﻨـﺘﺞ
ﺒﺤﻴﺙ ﻻ ﻴﺘﺴﺒﺏ ﻓﻲ ﺍﻨﺒﻌﺎﺜﺎﺕ ﻀﺎﺭﺓ ﻭﻤﻠﻭﺜﺔ ﻝﻠﺒﻴﺌﺔ.
- 6ﻤﺭﺤﻠﺔ ﺍﻻﺴﺘﺒﻌﺎﺩ ﺃﻭ ﺍﻝﺘﺨﻠﺹ ﻤﻥ ﺍﻝﻤﻨﺘﺞ :ﺤﻴﺙ ﻴﺘﻡ ﺍﻝﺘﺨﻠﺹ ﻤﻥ ﺍﻝﻤﻨﺘﺞ ﺇﺫﺍ
ﺍﻨﺨﻔﺽ ﺍﻝﻁﻠﺏ ﻋﻠﻰ ﺍﻝﻤﻨﺘﺞ ﻭﺯﺍﺩﺕ ﺘﻜﺎﻝﻴﻔﻪ ﻋﻠﻰ ﺇﻴﺭﺍﺩﺍﺘﻪ ﺒﻁﺭﻴﻘﺔ ﻻ ﺘﺴﺒﺏ
ﺘﻠﻭﺙ ﺒﻴﺌﻲ.
ﺇﻥ ﻗﻴﺎﺱ ﺍﻝﻤﺅﺸﺭﺍﺕ ﺍﻝﺴﺎﺒﻘﺔ ﻻﻴﻤﻜﻥ ﺃﻥ ﺘﺩﺨل ﺤﻴﺯ ﺍﻝﺘﻁﺒﻴﻕ ﺍﻝﻌﻤﻠﻲ ﻤﺎ ﻝﻡ ﺘﺤﻅ
ﺒﻤﻌﻠﻭﻤﺎﺕ ﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻀﺤﺔ ﻭﺩﻗﻴﻘﺔ ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﻝﻤﻨﻅﻤﺔ ،ﻭﺍﻝﺒﻴﺌﺔ ،ﻭﺍﻝﻤﺠﺘﻤﻊ ﻜﻜل،
ﻭﻝﺫﻝﻙ ﺘﻡ ﺍﻝﺘﺄﻜﻴﺩ ﻋﻠﻰ ﻀﺭﻭﺭﺓ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻤﻌﻠﻭﻤﺎﺕ ﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻀﺤﺔ ﻭﺼﺭﻴﺤﺔ
ﻝﻜﺎﻓﺔ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺅﺜﺭﺓ ﻋﻠﻰ ﺒﻴﺌﺔ ﻭﻤﺤﻴﻁ ﺍﻻﺴﺘﺜﻤﺎﺭ ﺘﻤﻬﻴﺩﹰﺍ ﻝﻘﻴﺎﺴﻬﺎ.1
ﺇﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ 2ﻷﻱ ﻤﻨﻅﻤﺔ ﺃﻋﻤﺎل ﻻﻴﻤﻜﻥ ﺘﻘﻴﻴﻤﻪ ﻭﺍﻝﺤﻜﻡ ﻋﻠﻴﻪ ﺒﻨﻅﺭﺓ
ﻤﺠﺭﺩﺓ ﺒﻤﻌﺯل ﻋﻥ ﺘﻜﺎﻝﻴﻑ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ ﻴﺘﺤﻤﻠﻬﺎ ﺍﻝﻤﺠﺘﻤﻊ ﻨﺘﻴﺠﺔ ﻝﻶﺜﺎﺭ ﺍﻝﺴﻠﺒﻴﺔ
ﻝﻠﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻝﺘﻠﻙ ﺍﻝﻭﺤﺩﺓ ،ﻭﺒﺫﻝﻙ ﻴﻨﺒﻐﻲ ﺇﺠﺭﺍﺀ ﺍﻝﻤﻭﺍﺯﻨﺔ ﺒﻴﻥ ﻤﺎﺘﻘﺩﻤﻪ ﺘﻠﻙ
ﺍﻝﻭﺤﺩﺓ ﻤﻥ ﺃﺩﺍﺀ ﺍﺠﺘﻤﺎﻋﻲ ﻝﻜﺎﻓﺔ ﺍﻷﻁﺭﺍﻑ ﻭﻤﺎ ﻝﻬﺎ ﻤﻥ ﺁﺜﺎﺭ ﺴﻠﺒﻴﺔ ﻀﺎﺭﺓ ﺒﺎﻝﺒﻴﺌﺔ
ﺍﻝﻤﺤﻴﻁﺔ ﻭﺍﻝﻤﺠﺘﻤﻊ ﻜﻜل ﻤﻥ ﺠﺎﻨﺏ ﺁﺨﺭ.
ﺇﻥ ﺍﻝﻤﺸﻜﻠﺔ ﺍﻷﺴﺎﺴﻴﺔ ﺍﻝﺘﻲ ﺘﻌﻴﻕ ﻋﻤﻠﻴﺔ ﺍﻝﻤﻭﺍﺯﻨﺔ ﻫﻲ ﻜﻴﻔﻴﺔ ﺇﺨﻀﺎﻉ ﺘﻜﺎﻝﻴﻑ ﺘﻠﻙ
ﺍﻷﻀﺭﺍﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻘﻴﺎﺱ ﺍﻝﻜﻤﻲ.
- 1ﻤﺤﻤﺩ ﻨﺒﻴل ﻋﻼﻡ" ﺇﺨﻀﺎﻉ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﻅﻤﺔ ﻝﻠﻘﻴﺎﺱ ﺍﻝﻔﻌﻠﻲ" ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴﺔ ﻝﻼﻗﺘﺼﺎﺩ ﻭﺍﻝﺘﺠﺎﺭﺓ ،ﺠﺎﻤﻌﺔ ﻋﻴﻥ
ﺸﻤﺱ ،ﺍﻝﻌﺩﺩ ﺍﻷﻭل1996،ﻡ ،ﺹ.570
2- Karson M. Anna, "Cost-Benefit Accounting Is Imperative" Commentary 2-1,Wep-Page:
WWW.Inq7.Net, 2-8-2009.
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ﺒﻤﻌﻨﻰ ﺁﺨﺭ ﻜﻴﻔﻴﺔ ﺘﺤﻭﻴل ﺒﻌﺽ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻤﻥ ﺃﻀﺭﺍﺭ ﻤﻌﻨﻭﻴﺔ ﺇﻝﻰ ﺨﺴﺎﺌﺭ
ﻋﻠﻰ ﺸﻜل ﻗﻴﻡ ﻨﻘﺩﻴﺔ ﻷﻏﺭﺍﺽ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻜﻤﻲ ،ﻓﺒﻌﺽ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ ﻴﺘﺤﻤﻠﻬﺎ
ﺍﻝﻤﺠﺘﻤﻊ ﻤﺜل :ﺍﻝﻀﻭﻀﺎﺀ ،ﺃﻭ ﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ ،ﻗﺩ ﺘﻨﻌﻜﺱ ﺒﺸﻜل ﺃﻭ ﺒﺂﺨﺭ ﻋﻠﻰ ﺯﻴﺎﺩﺓ
ﺘﻜﺎﻝﻴﻑ ﺍﻝﻌﻼﺝ ﻝﻸﻤﺭﺍﺽ ﺫﺍﺕ ﺍﻝﻌﻼﻗﺔ ﺒﻬﺫﺍ ﺍﻝﺘﻠﻭﺙ ،ﻭﺍﻝﺫﻱ ﺘﺘﺤﻤﻠﻪ ﺍﻝﻭﺤﺩﺍﺕ
ﺍﻝﺼﺤﻴﺔ ﻭﺃﻓﺭﺍﺩ ﺍﻝﻤﺠﺘﻤﻊ ،ﺇﻻ ﺍﻨﻪ ﻴﺒﻘﻰ ﻤﻥ ﺍﻝﺼﻌﺏ ﺍﻹﻴﻤﺎﺀ ﺒﺸﻲ ﻤﺒﺎﺸﺭ ﻭﺩﻗﻴﻕ ﻋﻠﻰ
ﺤﺠﻡ ﺘﻠﻙ ﺍﻵﺜﺎﺭ.
ﺇﻥ ﻋﻤﻠﻴﺔ ﺤﺼﺭ ﺘﻠﻙ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻭﻤﻘﺎﺭﻨﺘﻬﺎ ﻝﻴﺴﺕ ﺒﺎﻹﺠﺭﺍﺀ ﺍﻝﻴﺴﺭ ﻭﺍﻝﺴﻬل ،ﺤﻴﺙ
ﺇﻥ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺴﺘﻘﺎﺓ ﻝﻬﺫﺍ ﺍﻝﻐﺭﺽ ﻻﺘﺘﻀﻤﻥ ﺒﺸﻜل ﻤﻁﻠﻕ ﻤﻌﻠﻭﻤﺎﺕ ﻜﻤﻴﺔ ،ﺒل
ﺘﺸﻴﺭ ﻓﻲ ﺍﻝﻐﺎﻝﺏ ﺇﻝﻰ ﻤﻌﻠﻭﻤﺎﺕ ﻨﻭﻋﻴﺔ ﻴﺼﻌﺏ ﺘﺭﺠﻤﺘﻬﺎ ﻜﻤﻴﺎ ،ﻭﺒﺫﻝﻙ ﺘﺒﻘﻰ ﻋﺎﺠﺯﺓ
ﻋﻥ ﺍﻹﺤﻼل ﻜﻘﻴﺎﺴﺎﺕ ﻤﻨﻁﻘﻴﺔ ﺘﻌﻭﺽ ﻋﻥ ﺍﻷﻀﺭﺍﺭ ﺃﻭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﻬﺩﺭﺓ.1
ﺜﺎﻨﻴ ﹰﺎ :ﻤﻌﺎﻴﻴﺭ ﺍﻝﺤﻜﻡ ﻋﻠﻰ ﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ
ﻻﺒﺩ ﻝﻨﺎ ﻋﻨﺩ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻤﻥ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻤﻌﺎﻴﻴﺭﻭﻤﻘﺎﻴﻴﺱ
ﺘﺴﺎﻋﺩﻨﺎ ﻓﻲ ﺍﻝﺘﺄﻜﺩ ﻤﻥ ﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ ﺍﻝﻘﻴﺎﺱ ﺒﺎﻋﺘﻤﺎﺩ ﺃﻓﻀل ﺍﻷﺴﺱ ﻭﺍﻹﺠﺭﺍﺀﺍﺕ
ﻭﺍﻷﺴﺎﻝﻴﺏ ﺍﻝﻼﺯﻤﺔ ﻭﺍﻝﻤﻤﻜﻨﺔ ﺍﻝﺘﺤﻘﻴﻕ.
ﺇﻥ ﺩﺭﺍﺴﺔ ﻤﻌﺎﻴﻴﺭ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻭﺼﻴﺎﻏﺔ ﺍﻷﺴﺱ ﺍﻝﻨﻅﺭﻴﺔ ﻜﺎﻥ ﻝﻬﺎ ﻤﺤل
ﺍﻫﺘﻤﺎﻡ ﻭﻤﺘﺎﺒﻌﺔ ﻤﻥ ﻗﺒل ﺠﻤﻌﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻷﻤﺭﻴﻜﻴﺔ ﻭﺍﻝﻠﺠﺎﻥ ﺍﻝﻤﻨﺒﺜﻘﺔ ﻋﻨﻬﺎ ،ﺇﺫ ﻴﻌﻭﺩ
ﻝﻬﺎ ﺍﻝﻔﻀل ﻓﻲ ﺼﻴﺎﻏﺔ ﺒﻌﺽ ﺍﻷﺴﺱ ﺍﻝﻨﻅﺭﻴﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺼﻴﺎﻏﺔ ﻤﻌﺎﻴﻴﺭ ﺍﻝﻘﻴﺎﺱ
ﺍﻝﻤﺤﺎﺴﺒﻲ ﻭﺍﻝﺘﻲ ﻗﺩ ﺃﺸﺎﺭﺕ ﺇﻝﻰ ﻭﺠﻭﺩ ﺨﻤﺴﺔ ﻤﻌﺎﻴﻴﺭ ﻝﻠﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺘﻠﺨﺼﺕ ﺒﻤﺎ
ﻴﻠﻲ:
1
-ﻤﺤﻤﺩ ﻨﺒﻴل ﻋﻼﻡ "،ﺤﺩﻭﺩ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ :ﺇﻁﺎﺭ ﻓﻜﺭﻱ ﻝﻤﺭﺍﺠﻌﺔ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻤﻨﻅﻤﺎﺕ ﺍﻷﻋﻤﺎل ﻓﻲ ﺩﻭل
ﺍﻝﻌﺎﻝﻡ ﺍﻝﻨﺎﻤﻲ" ،ﻤﺠﻠﺔ ﺍﻹﺩﺍﺭﺓ ﺍﻝﻌﺎﻤﺔ ،ﺍﻝﺭﻴﺎﺽ ،ﺍﻝﻌﺩﺩ ،7ﺍﻜﺘﻭﺒﺭ ،1991 ،ﺹ ﺹ .22-18
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.1ﻤﻌﻴﺎﺭ ﺍﻝﻤﻼﺀﻤﺔ :Relevance
ﺇﻥ ﺃﺩﺍﺀ ﻭﻅﻴﻔﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻴﻬﺩﻑ ﺇﻝﻰ ﺇﻤﻜﺎﻨﻴﺔ ﺘﺤﺩﻴﺩ ﻭﻗﻴﺎﺱ ﺍﻝﻘﻴﻤﺔ
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻝﻠﻤﻭﺍﺭﺩ ﺍﻝﻤﺘﺎﺤﺔ ﻭﻤﺎ ﻴﻁﺭﺃ ﻋﻠﻴﻬﺎ ﻤﻥ ﺘﻌﺩﻴﻼﺕ ﻭﺘﻁﻭﺭﺍﺕ ،ﻭﺍﻥ ﻋﻤﻠﻴﺔ
ﺍﻝﻘﻴﺎﺱ ﺘﻠﻙ ﻴﻨﺠﻡ ﻋﻨﻬﺎ ﺍﻝﺘﻭﺼل ﺇﻝﻰ ﺼﻴﺎﻏﺔ ﻤﻌﻠﻭﻤﺎﺕ ﻤﺤﺎﺴﺒﻴﺔ ﻤﺤﺩﺩﺓ ،ﻴﺴﺘﻠﺯﻡ ﺃﻥ
ﺘﻜﻭﻥ ﺘﻠﻙ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻤﻨﺴﺠﻤﺔ ﻤﻊ ﺍﻝﻬﺩﻑ ﻤﻥ ﻭﻅﻴﻔﺔ ﺍﻝﻘﻴﺎﺱ ﻭﻤﺘﻼﺌﻤﺔ ﻤﻌﻪ.
ﺇﻥ ﺍﻻﻝﺘﺯﺍﻡ ﺒﻬﺫﺍ ﺍﻝﻤﻌﻴﺎﺭ ﻴﻌﻜﺱ ﺃﻫﻡ ﺨﺼﺎﺌﺹ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ،ﻭﺍﻝﺘﻲ
ﻴﺴﺘﻠﺯﻡ ﺃﻥ ﺘﺘﻼﺀﻡ ﺘﻠﻙ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻤﻥ ﺍﻝﻬﺩﻑ ﻤﻥ ﻗﻴﺎﺴﻬﺎ .ﺃﻱ ﻗﺩﺭﺓ ﺘﻠﻙ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ
ﻋﻠﻰ ﺇﺒﺭﺍﺯ ﺍﻝﻘﻴﻤﺔ ﺍﻝﺤﻘﻴﻘﻴﺔ ﻭﺍﻝﺼﺤﻴﺤﺔ ﻝﻠﻤﻭﺍﺭﺩ ﺍﻝﻤﺘﺎﺤﺔ ،ﻭﺃﻭﺠﻪ ﺍﺴﺘﺨﺩﺍﻤﻬﺎ ﻓﻲ ﺃﻱ
ﻝﺤﻅﺔ ﺯﻤﻨﻴﺔ ﺘﺘﻁﻠﺒﻬﺎ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ،ﺒﻤﺎ ﻓﻲ ﺫﻝﻙ ﺍﻝﻘﻴﺎﺱ ﺍﻝﺫﻱ ﻴﻤﻜﻥ ﺃﻥ ﻴﺘﻡ ﻓﻲ
ﻝﺤﻅﺘﻴﻥ ﺯﻤﻨﻴﺘﻴﻥ ﻤﺨﺘﻠﻔﺘﻴﻥ ﻷﺠل ﺍﻝﻤﻘﺎﺭﻨﺔ ﺒﻴﻨﻬﻤﺎ ،ﻭﻫﺫﺍ ﻤﺎﻴﺘﻡ ﺍﻝﺘﻭﺼل ﺇﻝﻴﻪ ﻓﻲ ﻨﻬﺎﻴﺔ
ﺃﻋﻤﺎل ﺍﻝﺩﻭﺭﺓ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ. 1
ﺘﺄﻜﻴﺩﺍ ﻋﻠﻰ ﻤﺎﺘﻘﺩﻡ ،ﻴﻌﺘﺒﺭ ﺍﻝﺒﺎﺤﺙ ﻫﺫﺍ ﺍﻝﻤﻌﻴﺎﺭ ﻤﻥ ﺃﻫﻡ ﻤﻌﺎﻴﻴﺭ ﺍﻝﻘﻴﺎﺱ
ﺍﻝﻤﺤﺎﺴﺒﻲ ،ﻷﻨﻪ ﻴﺴﺎﻋﺩ ﻋﻠﻰ ﺘﺤﻘﻴﻕ ﺍﻝﻤﻼﺀﻤﺔ ﻤﺎﺒﻴﻥ ﻨﺘﺎﺌﺞ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ
ﻭﺃﻫﺩﺍﻑ ﺍﻝﻘﻴﺎﺱ ﺫﺍﺘﻪ .
ﻭﺒﻨﺎﺀﹰﺍ ﻋﻠﻴﻪ؛ ﺘﻌﺘﺒﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻭﻓﻕ ﺍﻝﻤﻔﻬﻭﻡ ﺍﻝﻤﻌﺎﺼﺭ ﻨﻅﺎﻤﺎ ﻤﺘﻜﺎﻤﻼ ﻝﻠﻤﻌﻠﻭﻤﺎﺕ
ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ،ﻭﺍﻝﺫﻱ ﻴﺸﻜل ﺍﻝﻬﺩﻑ ﺍﻝﻌﺎﻡ ﻝﻬﺫﺍ ﺍﻝﻨﻅﺎﻡ ﻫﻭ ﺇﻨﺘﺎﺝ ﻭﺨﻠﻕ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ
ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﺼﻴﺎﻏﺘﻬﺎ ﻓﻲ ﺘﻘﺎﺭﻴﺭ ﻭﻗﻭﺍﺌﻡ ﻤﺎﻝﻴﺔ ﻴﺘﻡ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻴﻬﺎ ﻓﻲ ﺍﻝﻘﻴﺎﺱ ،ﻭﻤﻥ
ﺜﻡ ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻤﻥ ﻗﺒل ﺍﻝﻔﺌﺎﺕ ﺍﻝﺩﺍﺨﻠﻴﺔ ﻭﺍﻝﺨﺎﺭﺠﻴﺔ ﺍﻝﻤﺴﺘﺨﺩﻤﺔ ﻝﺘﻠﻙ
ﺍﻝﻤﻌﻠﻭﻤﺎﺕ.
- 1ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﺒﺩﻭﻱ "،ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻝﺘﺄﺜﻴﺭﺍﺕ ﺍﻝﺒﻴﺌﻴﺔ ﻭﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻤﺸﺭﻭﻉ" ،ﺍﻝﺩﺍﺭ ﺍﻝﺠﺎﻤﻌﻴـﺔ ﻝﻠﻨﺸـﺭ،
ﺍﻻﺴﻜﻨﺩﺭﻴﺔ ،2000ﺹ-ﺹ .206- 202
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.2ﻤﻌﻴﺎﺭ ﺍﻝﻬﺩﻑ ﻤﻥ ﺍﻝﻨﺸﺎﻁ ﻭﺍﻹﻝﺯﺍﻡ ﺍﻝﻘﺎﻨﻭﻨﻲ:
ﺇﻥ ﺍﻝﻤﻌﻴﺎﺭ ﺍﻝﻬﺩﻑ ﻤﻥ ﺍﻝﻨﺸﺎﻁ ﻻﻴﻨﺹ ﺼﺭﺍﺤﺔ ﻋﻠﻰ ﺇﻝﺯﺍﻡ ﺍﻝﻤﻨﺸﺄﺓ ﻝﻠﻘﻴﺎﻡ
ﺒﺎﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﺇﻥ ﺍﻝﻬﺩﻑ ﺍﻝﺫﻱ ﺘﺴﻌﻰ ﺇﻝﻰ ﺘﺤﻘﻴﻘﻪ ﻫﻭ ﺍﻝﺫﻱ ﻴﻠﺯﻤﻬﺎ ﺒﺘﺤﻤل ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻓﻤﺜﻼ ﻗﻴﺎﻡ ﺍﻝﻤﻨﺸﺄﺓ ﺒﻌﻘﺩ ﺒﺭﺍﻤﺞ ﻝﺘﺩﺭﻴﺏ ﺍﻝﻁﻼﺏ ﻭﺃﻓﺭﺍﺩ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻴﻁ
ﺒﻬﺎ ﻓﻲ ﺍﻝﻌﻁﻼﺕ ﻫﻲ ﺃﻨﺸﻁﺔ ﺘﻘﻭﻡ ﺒﻬﺎ ﺍﻝﻤﻨﺸﺄﺓ ﺒﻤﺤﺽ ﺇﺭﺍﺩﺘﻬﺎ ،ﻭﺫﻝﻙ ﻝﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ
ﺍﺠﺘﻤﺎﻋﻴﺔ ﺘﺭﻤﻰ ﺇﻝﻰ ﺘﺤﻘﻴﻘﻬﺎ ﻋﻠﻰ ﺍﻝﻤﺩﻯ ﺍﻝﺒﻌﻴﺩ ﻝﺨﻠﻕ ﺼﻭﺭﺓ ﻁﻴﺒﺔ ﻓﻲ ﺃﺫﻫﺎﻥ
ﺍﻝﺠﻤﻬﻭﺭ ﻋﻠﻰ ﺍﻝﺭﻏﻡ ﻤﻥ ﺃﻥ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺘﻌﺘﺒﺭ ﺘﻜﺎﻝﻴﻑ ﺍﺠﺘﻤﺎﻋﻴﺔ ﺘﺘﺤﻤﻠﻬﺎ ﺍﻝﻤﻨﺸﺄﺓ
ﺒﻐﺽ ﺍﻝﻨﻅﺭ ﻋﻥ ﻭﺠﻭﺩ ﺃﻭ ﻋﺩﻡ ﻭﺠﻭﺩ ﺇﻝﺯﺍﻡ ﻗﺎﻨﻭﻨﻲ ﻴﻠﺯﻤﻬﺎ ﺒﺫﻝﻙ.1
ﺃﻤﺎ ﻤﻌﻴﺎﺭ ﺍﻹﻝﺯﺍﻡ ﺍﻝﻘﺎﻨﻭﻨﻲ ﻓﻬﻭ ﻤﻌﻴﺎﺭ ﻹﻝﺯﺍﻡ ﺍﻝﻤﻨﺸﺄﺓ ﺒﺎﻝﺘﻤﻴﻴﺯ ﺒﻴﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﻓﺎﻷﻨﺸﻁﺔ ﺍﻝﺘﻲ ﻴﻠﺯﻡ ﺍﻝﻘﺎﻨﻭﻥ ﺍﻝﻤﻨﺸﺄﺓ ﺒﺄﺩﺍﺌﻬﺎ ﻭﺍﻝﻭﻓﺎﺀ ﺒﻬﺎ ﻻﺘﻜﻭﻥ ﺘﻜﺎﻝﻴﻑ ﺃﻨﺸﻁﺔ
ﺍﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺇﻨﻤﺎ ﺘﻌﺘﺒﺭ ﺘﻜﺎﻝﻴﻑ ﺍﻗﺘﺼﺎﺩﻴﺔ ﻋﻠﻰ ﺍﻋﺘﺒﺎﺭ ﺇﻥ ﺍﻝﻘﺎﻨﻭﻥ ﻴﻠﺯﻤﻬﺎ ﺒﺘﺤﻤل ﺘﻠﻙ
ﻑ ﺒﺫﻝﻙ.
ﺍﻝﺘﻜﺎﻝﻴﻑ ،ﻭﺇﻻ ﺠﺭﺕ ﻤﺴﺎﺀﻝﺘﻬﺎ ﻤﻥ ﻗﺒل ﺍﻝﻘﺎﻨﻭﻥ ﺇﻥ ﻫﻲ ﻝﻡ ﺘ
ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﻓﻲ ﺍﻝﻭﻗﺕ ﺍﻝﺭﺍﻫﻥ ،ﺇﻥ ﻤﻌﻴﺎﺭ ﺍﻝﻬﺩﻑ ﻤﻥ ﺍﻝﻨﺸﺎﻁ ﻫﻭ ﺍﻷﺩﻕ ﻝﺘﻤﻴﻴﺯ
ﺍﻷﻨﺸﻁﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻤﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻻﻥ ﺍﻏﻠﺏ ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﻥ
ﻗﺒل ﺍﻝﺩﻭﻝﺔ ﻫﻲ ﺇﻤﺎ ﺍﺨﺘﻴﺎﺭﻴﺔ ﺃﻭ ﻝﻡ ﺘﻨﺹ ﺒﺼﺭﺍﺤﺔ ﻋﻠﻰ ﺇﻝﺯﺍﻡ ﺍﻝﺸﺭﻜﺎﺕ ﺒﺘﺤﻤل
ﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﻝﻡ ﺘﻔﺭﺽ ﻋﻠﻴﻬﺎ ﻨﺘﻴﺠﺔ ﻋﺩﻡ ﺍﻻﻝﺘﺯﺍﻡ ﺃﻴﺔ ﻋﻘﻭﺒﺎﺕ ﺭﺍﺩﻋﺔ،
ﻭﺤﺘﻰ ﻝﻭ ﻓﺭﻀﺕ ﺍﻝﺩﻭﻝﺔ ﺘﺸﺭﻴﻌﺎﺕ ﻤﻠﺯﻤﺔ ﺴﻴﺨﺘﻠﻑ ﺍﻝﺘﻁﺒﻴﻕ ﻤﻥ ﺸﺭﻜﺔ ﺇﻝﻰ ﺃﺨﺭﻯ
ﻨﺘﻴﺠﺔ ﺍﺨﺘﻼﻑ ﺍﻷﻨﺸﻁﺔ.
.3ﻤﻌﻴﺎﺭ ﺍﻝﻤﻭﻀﻭﻋﻴﺔ ﺍﻝﻌﻠﻤﻴﺔ Scientific Objectivity
1
-ﻋﺒﺩ ﺍﻝﻨﺎﺼﺭ ﻨﻭﺭ،ﻤﻨﻴﺭ ﺸﺎﻜﺭ "،ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﺩﻭﻝﻴﺔ ﻝﻠﻌﻠـﻭﻡ ﺍﻹﺩﺍﺭﻴـﺔ ،ﻤﻌﻬـﺩ ﺍﻝﺘﻨﻤﻴـﺔ
ﺍﻹﺩﺍﺭﻴﺔ ،ﺍﻹﻤﺎﺭﺍﺕ ﺍﻝﻌﺭﺒﻴﺔ ،ﺍﻝﻌﺩﺩ2001، 3ﻡ ،ﺹ.265-264
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ﻫﻨﺎﻙ ﻓﺭﺽ ﻤﻥ ﻀﻤﻥ ﺍﻝﻔﺭﻭﺽ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻴﺼﻁﻠﺢ ﻋﻠﻴﻪ "ﻓﺭﺽ
ﺍﻝﻤﻭﻀﻭﻋﻴﺔ" ،ﺍﻝﺫﻱ ﻴﺴﺘﻠﺯﻡ ﺍﻝﺩﻗﺔ ﻓﻲ ﺇﺼﺩﺍﺭ ﺍﻷﺤﻜﺎﻡ ،ﻭﻋﺩﻡ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻝﺘﻘﺩﻴﺭ
ﺍﻝﺸﺨﺼﻲ ،ﻭﺍﻝﺤﻜﻡ ﺍﻝﺠﺯﺍﻓﻲ ،ﻭﺍﻻﺤﺘﻤﺎﻻﺕ ﻏﻴﺭ ﺍﻝﻤﺅﻜﺩﺓ ﺍﻝﺤﺩﻭﺙ.
ﻴﺩﻋﻭ ﻓﺭﺽ ﺍﻝﻤﻭﻀﻭﻋﻴﺔ ﻓﻲ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺇﻝﻰ ﻀﺭﻭﺭﺓ ﺭﺒﻁ ﺍﻝﻤﺎﻀﻲ ﺒﺎﻝﺤﺎﻀﺭ،
ﻭﻫﺫﺍ ﺍﻝﻔﺭﺽ ﻴﺨﺘﻠﻑ ﺒﻌﺽ ﺍﻝﺸﺊ ﻋﻤﺎ ﻨﻌﻨﻴﻪ ﻓﻲ ﻤﻌﻴﺎﺭ ﺍﻝﻤﻭﻀﻭﻋﻴﺔ ﺍﻝﻌﻠﻤﻴﺔ ﺍﻝﺫﻱ
ﻴﺴﻤﺢ ﺒﺎﺴﺘﺨﺩﺍﻡ ﻤﺨﺘﻠﻑ ﺍﻝﻭﺴﺎﺌل ﻭﺍﻷﺴﺎﻝﻴﺏ ﺍﻹﺤﺼﺎﺌﻴﺔ ﻭﺍﻝﺘﺤﻠﻴﻠﻴﺔ ﻓﻲ ﻗﻴﺎﺱ ﺍﻝﻤﻭﺍﺭﺩ
ﺍﻝﻤﺘﺎﺤﺔ ،ﻭﺃﻭﺠﻪ ﺍﺴﺘﺨﺩﺍﻤﺎﺘﻬﺎ ،ﻭﻤﺎ ﻴﺼﺎﺤﺒﻪ ﻤﻥ ﺘﻐﻴﺭﺍﺕ ﻭﺘﻌﺩﻴﻼﺕ ﻓﻲ ﺍﻝﻘﻴﻡ ﻭﺍﻝﺘﻨﺒﺅ
ﺒﻬﺎ ﻓﻲ ﺍﻝﻤﺴﺘﻘﺒل ،ﻜﻤﺎ ﺒﺎﻹﻤﻜﺎﻥ ﺍﻻﺴﺘﺭﺸﺎﺩ ﺒﺒﻌﺽ ﺍﻝﺤﺠﺞ ﻭﺍﻝﺒﺭﺍﻫﻴﻥ ﺍﻝﺘﻲ ﻴﻌﺘﻤﺩ
ﻋﻠﻴﻬﺎ ﻓﻲ ﺘﻘﺩﻴﺭ ﺍﻷﺤﻜﺎﻡ ﺍﻝﺸﺨﺼﻴﺔ ﻝﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ.1
ﺇﻥ ﺍﻋﺘﻤﺎﺩ ﻤﻌﻴﺎﺭ ﺍﻝﻤﻭﻀﻭﻋﻴﺔ ﺍﻝﻌﻠﻤﻴﺔ ﻴﺴﺎﻋﺩ ﻤﺴﺘﺨﺩﻤﻲ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ
ﺍﻝﻤﻘﺎﺴﺔ ﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻥ ﻤﻔﻬﻭﻤﻲ ﺍﻝﺘﻭﺤﻴﺩ ﻭﺍﻝﺘﺤﺩﻴﺩ ﻓﻲ ﻋﻤﻠﻴﺎﺕ ﺍﻝﻘﻴﺎﺱ ﻭﻨﺘﺎﺌﺠﻪ ،ﻋﻠﻤ ﹰﺎ
ﺃﻥ ﺃﺴﺎﺱ ﺍﻝﺘﻭﺤﻴﺩ ﻭﺍﻝﺘﺤﺩﻴﺩ ﻨﺎﺒﻌﺔ ﻤﻥ ﺘﺒﻨﻲ ﺍﻷﺴﺱ ﺍﻝﻌﻠﻤﻴﺔ ﻭﺍﻝﻤﻭﻀﻭﻋﻴﺔ ﺍﻝﺘﻲ ﻻ
ﺨﻼﻑ ﺤﻭﻝﻬﺎ ﺒﻴﻥ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﻤﺜل :ﻁﺭﻕ ﺘﺴﻌﻴﺭ ﺍﻝﻤﺨﺯﻭﻥ ،ﻭﻁﺭﻕ ﺤﺴﺎﺏ ﺍﻹﻫﻼﻙ.
ﻓﺎﻝﺘﻭﺤﻴﺩ ﻴﺸﻤل ﺍﻻﻝﺘﺯﺍﻡ ﺒﺎﻝﻤﺒﺩﺃ ﻝﻜﻥ ﻝﻴﺱ ﺒﺎﻝﻀﺭﻭﺭﺓ ﺍﺨﺘﻴﺎﺭ ﻨﻔﺱ ﺍﻝﻁﺭﻴﻘﺔ.
ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﺃﻥ ﺍﻝﻤﻭﻀﻭﻋﻴﺔ ﺘﻌﺘﺒﺭ ﺼﻔﺔ ﺃﺴﺎﺴﻴﺔ ﻭﺭﺌﻴﺴﻴﺔ ﻓﻲ ﺍﻝﻘﻴﺎﺱ
ﺍﻝﻤﺤﺎﺴﺒﻲ ،ﻝﺴﺒﺏ ﺒﺴﻴﻁ ﺃﻨﻬﺎ ﺘﺯﻴﺩ ﻤﻥ ﺩﺭﺠﺔ ﺍﻝﺜﻘﺔ ﻓﻲ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ
ﺍﻝﻤﺴﺘﺨﺭﺠﺔ ،ﻭ ﺒﻌﺩﻫﺎ ﻋﻥ ﺍﻝﺘﻘﺩﻴﺭﺍﺕ ﺍﻝﺸﺨﺼﻴﺔ ﺍﻝﻤﺘﺤﻴﺯﺓ ﻓﻲ ﺍﻏﻠﺒﻬﺎ.
ﻓﺎﻝﻤﻭﻀﻭﻋﻴﺔ ﺘﺘﺤﻘﻕ ﺇﺫﺍ ﻗﺎﻡ ﺸﺨﺼﺎﻥ ﻤﺅﻫﻼﻥ ﺘﺄﻫﻴﻼ ﻋﻠﻤﻴﺎ ﻭﻤﻬﻨﻴﺎ ﺒﻌﻤﻴﺔ ﻗﻴﺎﺱ
ﻝﺸﺊ ﻤﻌﻴﻥ ،ﻭﺒﺼﻭﺭﺓ ﻤﺴﺘﻘﻠﺔ ﻋﻥ ﺒﻌﻀﻬﻤﺎ ﺍﻝﺒﻌﺽ ،ﻓﺈﻨﻬﻤﺎ ﻴﺼﻼﻥ ﺇﻝﻰ ﺍﻝﻨﺘﺎﺌﺞ
ﻨﻔﺴﻬﺎ ،ﻭﻫﻨﺎ ﻨﻘﻭل ﺇﻥ ﻫﺫﺍ ﺍﻝﻘﻴﺎﺱ ﻤﻭﻀﻭﻋﻴ ﹰﺎ.
- 1ﺤﺎﺭﺱ ﻜﺭﻴﻡ ﺍﻝﻌﺎﻨﻲ " ،ﺩﻭﺭ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻓﻲ ﻗﻴﺎﺱ ﻭﺘﻘﻴﻴﻡ ﺍﻻﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﺅﺴﺴﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ -ﺩﺭﺍﺴـﺔ
ﺘﻁﺒﻴﻘﻴﺔ ﻓﻲ ﻤﻤﻠﻜﺔ ﺍﻝﺒﺤﺭﻴﻥ ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ،ﺹ.39
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.4ﻤﻌﻴﺎﺭ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻜﻤﻲ ﻜﻠﻤﺎ ﺃﻤﻜﻥ ﺫﻝﻙ Quantities Measurement
ﺇﻥ ﺍﻝﻬﺩﻑ ﺍﻝﻌﺎﻡ ﻷﺩﺍﺀ ﻭﻅﻴﻔﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻴﺘﻤﺜل ﻓﻲ ﺤﺼﺭ ﻭﻗﻴﺎﺱ ﻗﻴﻤﺔ
ﺍﻝﻤﻭﺍﺭﺩ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻝﻤﺘﺎﺤﺔ ،ﻭﺍﺴﺘﺨﺩﺍﻤﺎﺘﻬﺎ ،ﻭﻤﺘﺎﺒﻌﺔ ﻜﺎﻓﺔ ﺍﻝﺘﻐﻴﺭﺍﺕ ﺍﻝﺘﻲ ﺘﻁﺭﺃ ﻋﻠﻴﻬﺎ
ﻤﺎﺒﻴﻥ ﻝﺤﻅﺘﻴﻥ ﺯﻤﻨﻴﺘﻴﻥ ﻤﺨﺘﻠﻔﺘﻴﻥ.
ﺇﻥ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺘﻌﺘﻤﺩ ﻋﻠﻰ ﻭﺤﺩﺍﺕ ﻗﻴﺎﺱ ﻜﻤﻴﺔ ،ﻝﺫﺍ ﻴﻔﻀل ﺍﺴﺘﺨﺩﺍﻡ ﺍﻷﺴﻠﻭﺏ
ﺍﻝﻜﻤﻲ ﻜﻠﻤﺎ ﺃﺘﻴﺤﺕ ﺍﻝﻔﺭﺼﺔ ،ﻻﻥ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻷﺴﻠﻭﺏ ﺍﻝﻜﻤﻲ ﻴﺅﻤﻥ ﻤﻥ ﺠﻬﺔ ﺍﻝﺩﻗﺔ
ﻭﺍﻝﻤﻭﻀﻭﻋﻴﺔ ﻓﻲ ﺍﻝﻘﻴﺎﺱ ،ﻭﻜﺫﻝﻙ ﺍﻷﻤﺭ ﺍﻝﺘﺤﺩﻴﺩ ﻭﺍﻝﻭﻀﻭﺡ ﻓﻲ ﺍﻝﺘﻔﺴﻴﺭ ﻤﻥ ﺠﻬﺔ
ﺜﺎﻨﻴﺔ.1
ﺒﻨﺎﺀﹰﺍ ﻋﻠﻰ ﻤﺎﺴﺒﻕ ﻤﻥ ﺍﻝﻀﺭﻭﺭﻱ ﺍﺨﺘﻴﺎﺭ ﺍﻝﻤﻘﻴﺎﺱ ﺍﻝﻜﻤﻲ ﺍﻝﻤﻨﺎﺴﺏ ﻤﻥ ﻗﺒل
ﺍﻝﻤﺤﺎﺴﺏ ،ﺒﺴﺒﺏ ﻭﺠﻭﺩ ﻋﺩﺓ ﻤﻘﺎﻴﻴﺱ ﻜﻤﻴﺔ ﻤﺨﺘﻠﻔﺔ ،ﻭﺍﻝﺫﻱ ﻴﺠﺏ ﺃﻥ ﻴﺘﺼﻑ ﺃﺴﺎﺴﹰﺎ
ﺒﺎﻝﺸﻤﻭل ﻭﺍﻝﻌﻤﻭﻤﻴﺔ ﻭﺍﻝﺘﻭﺤﻴﺩ ﻝﻤﺨﺘﻠﻑ ﻋﻨﺎﺼﺭ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻝﻤﺨﺘﻠﻔﺔ.
ﺇﻥ ﺃﻓﻀل ﻤﻘﻴﺎﺱ ﻜﻤﻲ ﻴﺘﺼﻑ ﺒﺘﻠﻙ ﺍﻝﻤﻭﺍﺼﻔﺎﺕ ﻫﻭ ﺍﻝﻨﻘﻭﺩ ،ﻨﻅﺭﹰﺍ ﻝﻜﻭﻨﻬﺎ ﺘﺅﺩﻱ
ﺒﺎﻹﻀﺎﻓﺔ ﻝﻭﻅﻴﻔﺔ ﺍﻝﻘﻴﺎﺱ ﻜل ﻤﻥ ﻭﻅﺎﺌﻑ ﺍﻝﺘﻘﻴﻴﻡ ﻭﺍﻝﺩﻓﻊ ﻭﺍﻝﻤﺒﺎﺩﻝﺔ.
ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ،ﺇﻥ ﻭﺠﻬﺔ ﻨﻅﺭ ﺒﻌﺽ ﺍﻝﺒﺎﺤﺜﻴﻥ ﻓﻲ ﺃﻥ ﺍﻝﻤﻘﻴﺎﺱ ﺍﻝﻜﻤﻲ ﻴﺘﻤﺜل
ﺒﺎﻝﻨﻘﻭﺩ ﻫﻲ ﻨﻅﺭﺓ ﺼﺤﻴﺤﺔ ﻝﻜﻨﻬﺎ ﻏﻴﺭ ﻤﻜﺘﻤﻠﺔ ﺍﻴﻀ ﹰﺎ ،ﺇﺫﺍ ﺃﻫﻤﻠﺕ ﺍﻝﺘﻘﻠﺒﺎﺕ ﺍﻝﻤﺴﺘﻤﺭﺓ
ﻓﻲ ﺍﻝﻤﺴﺘﻭﻯ ﺍﻝﻌﺎﻡ ﻝﻸﺴﻌﺎﺭ ،ﻭﺯﻴﺎﺩﺓ ﻤﻌﺩل ﺍﻝﺘﻀﺨﻡ ﺍﻝﻨﻘﺩﻱ ،ﻭﺍﻝﺘﻲ ﻻﺘﺩﻉ ﻤﺠﺎﻻ ﻝﻠﺸﻙ
ﻓﻲ ﻋﺩﻡ ﺇﻤﻜﺎﻨﻴﺔ ﺘﻁﺒﻴﻕ ﺍﺤﺩ ﺍﻝﻤﺒﺎﺩﺉ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﺫﻱ ﻴﺴﺘﻨﺩ ﻋﻠﻰ ﻓﺭﺽ ﺜﺒﺎﺕ ﻗﻴﻤﺔ
ﺍﻝﻭﺤﺩﺓ ﺍﻝﻨﻘﺩﻴﺔ ،ﻝﺫﻝﻙ ﻴﺠﺏ ﺃﻥ ﺘﻘﺘﺭﻥ ﻭﺤﺩﺓ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻨﻘﺩﻱ ﺒﺎﺨﺘﻴﺎﺭ ﺃﺴﺎﺱ ﺍﻝﻘﻴﺎﺱ
ﺍﻝﻤﻼﺌﻡ.
.5ﻤﻌﻴﺎﺭ ﺍﻝﻤﻨﻔﻌﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻝﻨﺘﺎﺌﺞ ﺍﻝﻘﻴﺎﺱ Economical Utility
1
-ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﺒﺩﻭﻱ"،ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﻴﻥ ﺍﻝﻨﻅﺭﻴـﺔ ﻭﺍﻝﺘﻁﺒﻴـﻕ" ،ﺩﺍﺭ ﺍﻝﻤﻜﺘـﺏ ﺍﻝﺠـﺎﻤﻌﻲ ﺍﻝﺤـﺩﻴﺙ،2007،
ﺹ ﺹ .92-91
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ﺇﻥ ﻤﻤﺎﺭﺴﺔ ﺃﻱ ﻨﺸﺎﻁ ﺍﻗﺘﺼﺎﺩﻱ ﻤﻬﻤﺎ ﻜﺎﻨﺕ ﻁﺒﻴﻌﺘﻪ ﻭﺤﺠﻤﻪ ﻭﺍﻝﻨﺘﺎﺌﺞ ﺍﻝﻤﺭﺠﻭﺓ
ﻤﻥ ﻤﻤﺎﺭﺴﺘﻪ ،ﺘﺴﺘﻭﺠﺏ ﺃﻥ ﻻﻴﺘﻡ ﺘﺠﺎﻫل ﻋﺎﻤل ﺍﻝﺘﻜﻠﻔﺔ ﺒﺎﻝﻤﻔﻬﻭﻤﻴﻥ ﺍﻻﻗﺘﺼﺎﺩﻱ
ﻭﺍﻻﺠﺘﻤﺎﻋﻲ ،ﺇﺫ ﻻﺒﺩ ﻤﻥ ﺘﻁﺒﻴﻕ ﻤﺒﺩﺃ"ﻜﻠﻔﺔ ﺍﻝﻜﻠﻔﺔ"•ﻭﺍﻝﺫﻱ ﻴﻌﻨﻲ ﻻﺒﺩ ﻤﻥ ﺍﻻﻫﺘﻤﺎﻡ
ﻭﺍﻝﻤﻘﺎﺭﻨﺔ ﺒﻴﻥ ﺍﻝﻨﺘﺎﺌﺞ ﻭﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻨﺎﺠﻤﺔ ﻋﻥ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ،ﻭﻤﺎ ﺘﻜﺒﺩﺘﻪ
ﺘﻠﻙ ﺍﻝﻌﻤﻠﻴﺔ ﻤﻥ ﻨﻔﻘﺎﺕ ﻭﺘﻜﺎﻝﻴﻑ.1
ﻫﻨﺎﻙ ﺘﻜﺎﻝﻴﻑ ﻜﺒﻴﺭﺓ ﺘﺘﺭﺘﺏ ﻋﻠﻰ ﺘﻭﻓﻴﺭ ﻤﻌﻠﻭﻤﺎﺕ ﺩﻗﻴﻘﺔ ﻗﺩ ﺘﻨﻭﺀ ﻋﻥ ﺘﺤﻤﻠﻬﺎ ﻫﺫﻩ
ﺍﻝﺸﺭﻜﺎﺕ ،ﻜﻤﺎ ﺃﻥ ﻤﺯﻴﺩ ﻤﻥ ﺍﻹﻓﺼﺎﺡ ﻤﻊ ﻋﺩﻡ ﻭﺠﻭﺩ ﺤﺩﻭﺩ ﺃﻭ ﺴﻘﻑ ﻝﻪ ﺴﻭﻑ ﻴﺅﺩﻯ
ﺇﻝﻰ ﻨﺯﻴﻑ ﻝﻸﻤﻭﺍل ،ﻭﺍﻝﺘﻜﺎﻝﻴﻑ ﻗﺩ ﺘﻜﻭﻥ ﻓﻭﻕ ﻁﺎﻗﺔ ﻫﺫﻩ ﺍﻝﺸﺭﻜﺎﺕ ،ﻭﻤﻥ ﺜـﻡ ﻜـﺎﻥ
ﻴﺠﺏ ﺍﻝﺘﻭﺍﻓﻕ ﺒﻴﻥ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻝﻤﺭﺘﻔﻌﺔ ﻝﺘﺠﻤﻴﻊ ﻭﺇﻨﺘﺎﺝ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻭﺘﺤﻠﻴﻠﻬﺎ ،ﻭﺒﻴﻥ ﺍﻝﺤﺎﺠﺔ
ﻝﻺﻓﺼﺎﺡ ﻋﻥ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻝﺨﺩﻤﺔ ﻤﺼﺎﻝﺢ ﻤﺨﺘﻠﻑ ﺍﻷﻁﺭﺍﻑ ﻭﺨﺩﻤﺔ ﺍﻝﻤﺼﻠﺤﺔ ﺍﻝﻌﺎﻤﺔ.
ﺇﻥ ﺘﻁﺒﻴﻕ ﻫﺫﺍ ﺍﻝﻤﻌﻴﺎﺭ ﻴﺘﺭﻙ ﺃﺜﺭﹰﺍ ﻋﻠﻰ ﺘﻁﺒﻴﻕ ﺍﻝﻤﺒﺎﺩﺉ ﺍﻷﺨﺭﻯ ،ﻭﻫﻨﺎ ﻴﺠﺏ
ﻋﺩﻡ ﺍﻝﺠﻤﻭﺩ ﻭﺍﻝﺘﻘﻴﺩ ﺒﻤﻌﻴﺎﺭ ﻭﺍﻝﺘﺨﻠﻲ ﻋﻥ ﻏﻴﺭﻩ ،ﺒل ﻻﺒﺩ ﻤﻥ ﺍﻻﻫﺘﻤﺎﻡ ﺒﻌﺎﻤل ﺍﻝﻤﺭﻭﻨﺔ
ﻤﻊ ﺘﺭﺠﻴﺢ ﺍﻝﺭﺅﻴﺔ ﻝﻤﻌﻴﺎﺭ ﺍﻝﺘﻜﻠﻔﺔ ﻓﻲ ﺍﻝﺤﺩﻭﺩ ﺍﻝﻤﻘﺒﻭﻝﺔ ،ﻻﻥ ﺍﻻﺴﺘﺯﺍﺩﺓ ﻓﻲ ﺍﻝﺤﺼﻭل
ﻋﻠﻰ ﻤﻌﻠﻭﻤﺎﺕ ﺘﻔﺼﻴﻠﻴﺔ ﻭﺩﻗﻴﻘﺔ ﻴﺘﺭﺘﺏ ﻋﻠﻬﺎ ﺘﻜﺎﻝﻴﻑ ﺃﻜﺜﺭ ،ﺤﻴﺙ ﺘﻭﺠﺩ ﻋﻼﻗﺔ ﻁﺭﺩﻴﺔ
ﺒﻴﻥ ﻜل ﻤﻥ ﺍﻝﺩﻗﺔ ﻭﺍﻝﺘﻔﺼﻴل ﻤﻥ ﺠﻬﺔ ،ﻭﺍﻝﺘﻜﻠﻔﺔ ﻤﻥ ﺠﻬﺔ ﺃﺨﺭﻯ.
ﻴﺅﻜﺩ ﺍﻝﺒﺎﺤﺙ ﻋﻠﻰ ﻫﺫﻩ ﺍﻝﻌﻼﻗﺔ ،ﻓﻲ ﻋﺩﻡ ﺍﻝﺘﻤﺎﺩﻱ ﻭﺍﻻﺴﺘﻤﺭﺍﺭ ﻓﻲ ﺍﻝﺭﻏﺒﺔ
ﻝﻠﺤﺼﻭل ﻋﻠﻰ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺃﻜﺜﺭ ﺩﻗﺔ ﻭﺘﻔﺼﻴﻼ ﻭﺇﻫﻤﺎل ﺠﺎﻨﺏ ﺍﻝﺘﻜﻠﻔﺔ ،ﻜﻤﺎ ﻻﻴﺠﻭﺯ
ﺒﺎﻝﻤﻘﺎﺒل ﺍﻻﻝﺘﺯﺍﻡ ﺒﻤﻌﻴﺎﺭ ﺍﻝﺘﻜﻠﻔﺔ ﻭﺍﻝﺘﺨﻠﻲ ﻋﻥ ﺃﺴﺎﺴﻴﺎﺕ ﺍﻝﺘﻔﺼﻴل ﻭﺍﻝﺩﻗﺔ ﻭﺍﻝﻤﻭﻀﻭﻋﻴﺔ
ﻓﻲ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻭﺍﺠﺏ ﺍﻝﺤﺼﻭل ﻋﻠﻴﻬﺎ.
•
-ﻴﺴﻤﻰ ﻫﺫﺍ ﺍﻝﻤﺒﺩﺃ ﺒﺎﻝﻤﻔﻬﻭﻡ ﺍﻝﻭﺍﺴﻊ ﺃﺴﻠﻭﺏ "ﺘﺤﻠﻴل ﺍﻝﻜﻠﻔﺔ ﻭﺍﻝﻌﺎﺌﺩ" ،ﻭﺤﺩﻴﺜﺎ ﺘﻡ ﺍﺴﺘﺒﺩﺍل ﻫﺫﺍ ﺍﻝﻤﻔﻬﻭﻡ ﺒﺎﺼﻁﻼﺡ"ﺍﻗﺘﺼـﺎﺩ
ﺍﻝﻤﻌﻠﻭﻤﺎﺕ" .ا -:!_Bآل -0ا \\5ا ،^.A =!+ ،7*Hص ص.279-278
- 1ﻤﺼﻁﻔﻰ ﺤﺴﻥ ﺒﺴﻴﻭﻨﻲ "،ﻤﺩﻯ ﺍﺭﺘﺒﺎﻁ ﺍﻝﺸﻔﺎﻓﻴﺔ ﻭﺍﻹﻓﺼﺎﺡ ﺒﺎﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ ﻭﺤﻭﻜﻤﺔ ﺍﻝﺸﺭﻜﺎﺕ" ،ﺒﺤﺙ ﻋﻠﻤﻲ ﻤﻘـﺩﻡ
ﻝﻠﻤﺅﺘﻤﺭ ﺍﻝﺩﻭﻝﻲ" ،ﻤﻬﻨﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻭﺍﻝﻤﺭﺍﺠﻌﺔ ﻭﺍﻝﺘﺤﺩﻴﺎﺕ ﺍﻝﻤﻌﺎﺼﺭﺓ" ،ﻜﻠﻴﺔ ﺍﻹﺩﺍﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ ،ﺠﺎﻤﻌﺔ ﺍﻹﻤﺎﺭﺍﺕ ﺍﻝﻌﺭﺒﻴـﺔ،
ﺩﻴﺴﻤﺒﺭ ،2007ﺹ.9-8
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ﻭﺒﺎﻝﺘﺎﻝﻲ ﻴﺼﺒﺢ ﻝﺯﺍﻤ ﹰﺎ ﻋﻠﻰ ﺍﻝﻤﺤﺎﺴﺏ ﺍﻝﻤﺨﺘﺹ ﺒﺎﻝﻘﻴﺎﺱ ﺍﻝﻜﻤﻲ ﻝﻠﻤﻭﺍﺭﺩ
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﺍﻻﻝﺘﺯﺍﻡ ﺒﻤﺒﺩﺃ ﺍﻝﺘﻭﺍﺯﻥ ﺒﻴﻥ ﺍﻝﺘﻜﻠﻔﺔ ﻤﻥ ﺠﻬﺔ ﻭﺍﻝﺩﻗﺔ ﻭﺍﻝﺘﻔﺼﻴل ﻤﻥ ﺍﻝﺠﻬﺔ
ﺍﻷﺨﺭﻯ ﺒﺤﻴﺙ ﻻﻴﻁﻐﻰ ﻁﺭﻑ ﻋﻠﻰ ﺁﺨﺭ ﺃﻭ ﻴﻬﺘﻡ ﺒﻁﺭﻑ ﻋﻠﻰ ﺤﺴﺎﺏ ﺍﻷﺨﺭ.
ﺜﺎﻝﺜ ﹰﺎ :ﺃﺴﺎﻝﻴﺏ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ:
ﻴﻤﻜﻥ ﺇﺘﺒﺎﻉ ﻋﺩﺓ ﺃﺴﺎﻝﻴﺏ ﻝﻌﻤﻠﻴﺔ ﻗﻴﺎﺱ ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ
ﺍﻝﻤﻨﺸﺂﺕ ،ﺤﻴﺙ ﻴﺘﻭﻗﻑ ﺃﻱ ﻤﻨﻬﺎ ﻋﻠﻰ ﺃﻏﺭﺍﺽ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ،ﻭﻴﻤﻜﻥ ﺤﺼﺭ ﻫﺫﻩ
ﺍﻷﺴﺎﻝﻴﺏ ﻓﻲ ﺜﻼﺜﺔ ﺃﻨﻭﺍﻉ:
.1ﺃﺴﺎﻝﻴﺏ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺒﺎﺸﺭﺓ:
ﺒﺎﺴﺘﺨﺩﺍﻡ ﻫﺫﺍ ﺍﻷﺴﻠﻭﺏ ﻤﻥ ﺃﺴﺎﻝﻴﺏ ﺍﻝﻘﻴﺎﺱ ﺘﺤﺩﺩ ﻨﺘﻴﺠﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ
ﻤﻤﺜﻠﺔ ﺒﻘﻴﻤﺔ ﺍﻝﺨﺎﺼﻴﺔ ﻤﺤل ﺍﻝﻘﻴﺎﺱ ﻤﺒﺎﺸﺭﺓ ﺩﻭﻥ ﺍﻝﺤﺎﺠﺔ ﺇﻝﻰ ﻤﺎﻴﺴﻤﻰ ﺒﻌﻤﻠﻴﺔ ﺍﻝﺤﺴﺎﺏ
ﺍﻝﻤﺒﻴﻨﺔ ﺃﺼﻼ ﻋﻠﻰ ﻀﺭﻭﺭﺓ ﺘﻭﻓﺭ ﻋﻼﻗﺔ ﺭﻴﺎﻀﻴﺔ ﺒﻴﻥ ﺍﻝﺨﻭﺍﺹ ﻤﺤل ﺍﻝﻘﻴﺎﺱ ،ﻭﻤﺜﺎل
ﻋﻠﻰ ﺫﻝﻙ :ﻗﻴﺎﺱ ﺘﻜﻠﻔﺔ ﺁﻝﺔ ﻝﻐﺭﺽ ﺍﺠﺘﻤﺎﻋﻲ ،ﻭﺫﻝﻙ ﻤﻥ ﺨﻼل ﺜﻤﻨﻬﺎ ﺍﻝﻤﻭﺠﻭﺩ ﻋﻠﻰ
ﻓﺎﺘﻭﺭﺓ ﺍﻝﺸﺭﺍﺀ.1
.2ﺃﺴﺎﻝﻴﺏ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺸﺘﻘﺔ)ﻏﻴﺭ ﺍﻷﺴﺎﺴﻴﺔ(∗:
ﺘﺴﺘﺨﺩﻡ ﻫﺫﻩ ﺍﻷﺴﺎﻝﻴﺏ ﻋﻨﺩﻤﺎ ﻴﺘﻌﺫﺭ ﻋﻠﻰ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﻗﻴﺎﺱ ﻗﻴﻤﺔ ﺍﻷﺜﺭ
ﺍﻻﺠﺘﻤﺎﻋﻲ ﻤﺤل ﺍﻝﻘﻴﺎﺱ ﺒﻁﺭﻴﻘﺔ ﻤﺒﺎﺸﺭﺓ ،ﻓﻌﻠﻰ ﺴﺒﻴل ﺍﻝﻤﺜﺎل :ﺇﺫﺍ ﺘﻡ ﺘﺴﻌﻴﺭ ﺃﺠﺯﺍﺀ
ﺁﻝﺔ ﻭﺫﻝﻙ ﻝﺘﺤﺩﻴﺩ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻹﺠﻤﺎﻝﻴﺔ ﻝﻬﺎ ،ﻓﺤﻴﻨﺌﺫ ﺘﻘﺎﺱ ﺘﻜﻠﻔﺔ ﻫﺫﻩ ﺍﻵﻝﺔ ﺒﺎﺴﺘﺨﺩﺍﻡ ﺍﻝﻘﻴﺎﺱ
ﻏﻴﺭﺍﻝﻤﺒﺎﺸﺭ ،ﻭﺫﻝﻙ ﻝﻠﻭﺼﻭل ﺇﻝﻰ ﺘﻜﻠﻔﺔ ﺍﻵﻝﺔ ﻜﻭﺤﺩﺓ ﻭﺍﺤﺩﺓ ﻤﻥ ﺨﻼل ﻋﻤﻠﻴﺔ
ﺍﺤﺘﺴﺎﺏ ﺘﻀﻡ ﻓﻴﻬﺎ ﺃﺴﻌﺎﺭ ﺍﻷﺠﺯﺍﺀ ﻤﻌﺎ؛ ﻝﻠﻭﺼﻭل ﺒﻌﺩ ﺫﻝﻙ ﺇﻝﻰ ﺘﻜﻠﻔﺔ ﺍﻵﻝﺔ ﻜﻭﺤﺩﺓ.2
ﻭﺘﺠﺩﺭ ﺍﻹﺸﺎﺭﺓ ﺇﻻ ﺃﻥ ﺍﻝﻤﺤﺎﺴﺏ ﻻﻴﺴﺘﻁﻴﻊ ﺍﻝﻘﻴﺎﻡ ﺒﻌﻤل ﻗﻴﺎﺱ ﻏﻴﺭ ﻤﺒﺎﺸﺭ ﺇﻻ
ﻼ ﺇﺫﺍ ﺃﺭﺍﺩ ﺍﻝﻤﺤﺎﺴﺏ ﺃﻥ ﻴﻘﻴﺱ ﺍﻝﻘﻴﻤﺔ
ﺇﺫﺍ ﻜﺎﻥ ﻤﺴﺒﻭﻗ ﹰﺎ ﺒﻌﻤﻠﻴﺔ ﻗﻴﺎﺱ ﻤﺒﺎﺸﺭ ،ﻓﻤﺜ ﹰ
- 1و* -ا !%9- "،4*1ا! وا'J4د ا .0ت )اL8ر اGHي و ،(MDIDدار *]،ن ،ا%ردن1996 ،م ،ص215
∗ b5. c*@ -ء ا. ;0A1ـ)أAب ا W**Hا.(e*A
- 2ا!= ا@ ^.ذآ! ،iص.216
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ﺍﻹﺠﻤﺎﻝﻴﺔ ﻷﺼﻠﻴﻥ ،ﻓﺤﻴﻨﺌﺫ ﻻﻴﻤﻜﻨﻪ ﺘﺤﺩﻴﺩ ﻫﺫﻩ ﺍﻝﻘﻴﻤﺔ ﺇﻻ ﺒﺄﺘﺒﺎﻉ ﺃﺴﻠﻭﺏ ﺍﻝﻘﻴﺎﺱ ﻏﻴﺭ
ﺍﻝﻤﺒﺎﺸﺭ ،ﻭﺫﻝﻙ ﺒﻌﺩ ﺘﺤﺩﻴﺩ ﻗﻴﻤﺔ ﻜل ﻤﻨﻬﻤﺎ ﻋﻠﻰ ﺍﻨﻔﺭﺍﺩ ﺒﺄﺴﻠﻭﺏ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺒﺎﺸﺭ،
ﻭﻋﻨﺩ ﺫﻝﻙ ﺘﺤﺩﺩ ﺒﺄﺴﻠﻭﺏ ﺍﻝﻘﻴﺎﺱ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭ ﻝﻤﻌﺭﻓﺔ ﻗﻴﻤﺘﻬﻤﺎ ﺍﻹﺠﻤﺎﻝﻴﺔ.
ﻭﺨﻴﺭ ﻤﺜﺎل ﻋﻠﻰ ﺃﺴﺎﻝﻴﺏ ﺍﻝﻘﻴﺎﺱ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭﺓ)ﺍﻝﻤﺸﺘﻘﺔ( ،ﻗﻴﺎﺱ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﻨﻊ،
ﺃﻱ ﻤﻨﻊ ﺤﺩﻭﺙ ﺍﻷﻀﺭﺍﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ .ﻭﻜﺫﻝﻙ ﺘﻜﺎﻝﻴﻑ ﺇﻋﺎﺩﺓ ﺍﻝﻭﻀﻊ ﺇﻝﻰ ﻤﺎﻜﺎﻥ
ﻋﻠﻴﻪ ،ﻁﺎﻝﻤﺎ ﻴﺘﻌﺫﺭ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺒﺎﺸﺭ ﻭﺍﻥ ﺍﺴﺘﺨﺩﺍﻤﻪ ﻏﻴﺭ ﻤﻤﻜﻥ ﻋﻤﻠﻴ ﹰﺎ
ﻭﺤﺎﻝﻴ ﹰﺎ.
ﺇﻥ ﻫﺫﻩ ﺍﻝﻤﻘﺎﻴﻴﺱ ﻻﺘﻌﺒﺭ ﻓﻲ ﺍﻝﻭﺍﻗﻊ ﻋﻥ ﺍﻝﺭﻗﻡ ﺍﻝﺩﻗﻴﻕ ﻝﻘﻴﻤﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ
ﺘﺼﻴﺏ ﺍﻝﻤﺠﺘﻤﻊ ،ﺇﻻ ﺃﻨﻬﺎ ﺘﻤﺜل ﺤﺎﻝﻴ ﹰﺎ ﺃﻓﻀل ﺭﻗﻡ ﺘﻘﺭﻴﺒﻲ ﻝﻬﺫﻩ ﺍﻷﻀﺭﺍﺭ ،ﺃﻱ ﺃﻓﻀل
ﺭﻗﻡ ﺒﺩﻴل ﻝﻠﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.1
.3ﺃﺴﺎﻝﻴﺏ ﺍﻝﻘﻴﺎﺱ ﺍﻝﺘﺤﻜﻤﻴﺔ:
ﺘﺸﺒﻪ ﻫﺫﻩ ﺍﻷﺴﺎﻝﻴﺏ ﻓﻲ ﺇﺠﺭﺍﺀﺍﺘﻬﺎ ﺃﺴﺎﻝﻴﺏ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺸﺘﻘﺔ ،ﻝﻜﻥ ﺍﻝﻔﺭﻕ ﺍﻝﺭﺌﻴﺴﻲ
ﻴﻨﺤﺼﺭ ﻓﻲ ﺍﻨﻪ ﻴﻭﺠﺩ ﻓﻲ ﺃﺴﺎﻝﻴﺏ ﺍﻝﻘﻴﺎﺱ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭﺓ ﻗﻭﺍﻋﺩ ﻤﻭﻀﻭﻋﻴﺔ ﺘﺤﻜﻤﻪ
ﺃﻤﺎ ﺍﻷﺴﺎﻝﻴﺏ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭﺓ ﻓﻼ ﻴﻭﺠﺩ ﻓﻴﻬﺎ ﻤﺜل ﻫﺫﻩ ﺍﻝﻘﻭﺍﻋﺩ ،ﺍﻷﻤﺭ ﺍﻝﺫﻱ ﻴﺠﻌﻠﻬﺎ
ﺃﻜﺜﺭ ﻋﺭﻀﺔ ﻝﻠﺘﺤﻴﺯ ﺍﻝﻨﺎﺘﺞ ﻋﻥ ﺘﻘﺩﻴﺭﺍﺕ ﺸﺨﺼﻴﺔ ﻝﻠﻘﺎﺌﻤﻴﻥ ﺒﻌﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ.2
ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﻤﻥ ﺨﻼل ﻤﺎﺴﺒﻕ ،ﺃﻥ ﻫﻨﺎﻝﻙ ﺍﻝﻜﺜﻴﺭ ﻤﻥ ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﻔﺘﻘﺩ ﺇﻝﻰ ﻗﻭﺍﻋﺩ ﻭﻤﻌﺎﻴﻴﺭ ﻤﻨﻅﻤﺔ ﻝﻌﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ،
ﻨﺘﻴﺠﺔ ﻋﺩﻡ ﻭﺠﻭﺩ ﻤﻌﺎﻴﻴﺭ ﻤﻨﻅﻤﺔ ﻝﻬﺫﻩ ﺍﻷﻨﺸﻁﺔ ،ﻭﻝﺘﺸﺎﺒﻙ ﻫﺫﻩ ﺍﻷﻨﺸﻁﺔ ﻤﻊ ﺍﻷﻨﺸﻁﺔ
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﻭﻷﻨﻬﺎ ﻜﺫﻝﻙ ﺘﺅﺜﺭ ﻋﻠﻰ ﺠﻬﺎﺕ ﻤﻥ ﺨﺎﺭﺝ ﺍﻝﻤﻨﻅﻤﺔ ،ﻭﻻ ﻴﻭﺠﺩ ﻝﻬﺎ ﻜﻴﺎﻥ
ﻤﺎﺩﻱ ﻤﻠﻤﻭﺱ ﻓﻲ ﺒﻌﻀﻬﺎ.
1
-ﻤﺅﻴﺩ ﺍﻝﻔﻀل ﻭﺍﺨﺭﻭﻭﻥ "،ﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼﺭﺓ "،ﺩﺍﺭ ﺍﻝﻤﺴﻴﺭﺓ ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ ،ﻋﻤﺎﻥ ،ﺍﻻﺭﺩﻥ،2002،
ﺹ ﺹ.181-179
- 2ﻤﺤﻤﺩ ﻨﺒﻴل ﻋﻼﻡ "،ﺤﺩﻭﺩ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ :ﺇﻁﺎﺭ ﻓﻜﺭﻱ ﻝﻤﺭﺍﺠﻌﺔ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻤﻨﻅﻤﺎﺕ ﺍﻷﻋﻤﺎل ﻓﻲ ﺩﻭل
ﺍﻝﻌﺎﻝﻡ ﺍﻝﻨﺎﻤﻲ" ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ،ﺹ .22
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ﻓﺎﻝﻘﻴﺎﺱ ﺍﻝﺘﺤﻜﻤﻲ ﻓﻲ ﺍﻏﻠﺏ ﺍﻷﺤﻴﺎﻥ ﻻﻴﻠﺒﻲ ﻤﻌﻴﺎﺭ ﺍﻝﻘﺎﺒﻠﻴﺔ ﻝﻠﻤﻘﺎﺭﻨﺔ ،ﺇﺫﺍ ﻤﺎﺘﻡ
ﻤﻘﺎﺭﻨﺔ ﻫﺫﺍ ﺍﻝﻘﻴﺎﺱ ﺒﻴﻥ ﻤﺤﺎﺴﺏ ﻭﺁﺨﺭ ﻭﻤﻨﺸﺄﺓ ﻭﺃﺨﺭﻯ ،ﻭﺒﺎﻝﺘﺎﻝﻲ ﺘﻨﺘﻔﻲ ﺃﻫﻡ ﻫﺩﻑ
ﻤﻥ ﺃﻫﺩﺍﻑ ﺇﻋﺩﺍﺩ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺨﺘﺎﻤﻴﺔ ،ﻝﺫﻝﻙ ﺤﺘﻰ ﻝﻭﺘﻡ ﺍﻝﻘﻴﺎﺱ ﻋﻠﻰ ﺃﺴﺎﺱ
ﺘﺤﻜﻤﻲ ﻴﺠﺏ ﺃﻥ ﻴﻜﻭﻥ ﻫﻨﺎﻙ ﺤﺩ ﺃﺩﻨﻰ ﻝﻼﺘﻔﺎﻕ ﻋﻠﻰ ﺍﺴﺘﺨﺩﺍﻡ ﻫﺫﻩ ﺍﻝﻤﻌﺎﻴﻴﺭ ﺃﺴﺎﺴﹰﺎ
ﻝﻠﻘﻴﺎﺱ ،ﻭﻋﺩﻡ ﺍﺨﺘﻼﻓﻬﺎ ﻤﻥ ﻤﺤﺎﺴﺏ ﺇﻝﻰ ﺁﺨﺭ ﺒﺸﻜل ﻜﺒﻴﺭ ﻭﻤﺅﺜﺭ ﻋﻨﺩ ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻝﺙ
ﻤﺸﺎﻜل ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻭﺍﻝﻤﻌﺎﻝﺠﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ
ﺍﻭ ﹰﻻ :ﻤﺸﺎﻜل ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ
ﻫﻨﺎﻙ ﺘﺤﺩﻱ ﻴﻭﺍﺠﻪ ﻤﺼﻤﻤﻭﺍ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻫﻭ ﺼﻌﻭﺒﺔ ﻓﺼل
ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻋﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﻨﻅﺭﹰﺍ ﻝﻭﺠﻭﺩ ﺘﺸﺎﺒﻙ ﺒﻴﻥ ﺍﻷﻨﺸﻁﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻷﻨﺸﻁﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﻭﻫﺫﺍ ﻨﺎﺒﻊ ﻤﻥ ﻁﺒﻴﻌﺔ ﻨﺸﺎﻁ ﺍﻝﻤﻨﺸﺄﺓ ﺍﻝﺫﻱ ﻴﺅﺩﻱ
ﺇﻝﻰ ﻤﺸﺎﻜل ﻓﻲ ﻜﻴﻔﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻝﻜل ﻨﺸﺎﻁ ﺒﺸﻜل ﻤﺴﺘﻘل.
ﻓﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﺤﻭﺙ ﻭﺍﻝﺘﻁﻭﻴﺭ ﺃﻭ ﺘﻜﺎﻝﻴﻑ ﺯﻴﺎﺩﺓ ﺩﺭﺠﺔ ﺍﻷﻤﺎﻥ ﻝﻠﻤﻨﺘﺞ ﻋﻠﻰ ﺴﺒﻴل
ﺍﻝﻤﺜﺎل ،ﻴﻤﻜﻥ ﺍﻝﻨﻅﺭ ﺇﻝﻴﻬﻤﺎ ﻋﻠﻰ ﺍﻋﺘﺒﺎﺭ ﺃﻨﻬﻤﺎ ﺘﻜﺎﻝﻴﻑ ﺍﺠﺘﻤﺎﻋﻴﺔ ﻻﺯﻤﺔ ﻝﺨﻠﻕ ﺤﺎﻝﺔ
ﻤﻥ ﺍﻝﺭﻀﻰ ﻭﺍﻹﺸﺒﺎﻉ ﻋﻥ ﻤﻨﺘﺠﺎﺕ ﺍﻝﺸﺭﻜﺔ ﺩﺍﺨل ﻨﻔﻭﺱ ﺍﻝﻌﻤﻼﺀ ،ﺇﻻ ﺍﻨﻪ ﻤﻥ ﺠﻬﺔ
ﺜﺎﻨﻴﺔ ،ﻴﻤﻜﻥ ﺍﻋﺘﺒﺎﺭﻫﻤﺎ ﺘﻜﺎﻝﻴﻑ ﺍﻗﺘﺼﺎﺩﻴﺔ ﻻﺯﻤﺔ ﻹﻋﻁﺎﺀ ﻗﻭﺓ ﺩﻓﻊ ﺘﻨﺎﻓﺴﻴﺔ ﻝﻠﻤﻨﺘﺞ
ﻭﺯﻴﺎﺩﺓ ﻨﺼﻴﺒﻪ ﻤﻥ ﺍﻝﺴﻭﻕ ﺒﻬﺩﻑ ﺯﻴﺎﺩﺓ ﺭﺒﺢ ﺍﻝﻤﻨﺸﺄﺓ. 1
ﻭﻜﺫﻝﻙ ﺒﺎﻝﻨﺴﺒﺔ ﻝﺘﻜﺎﻝﻴﻑ ﺘﺩﺭﻴﺏ ﺍﻝﻤﻭﻅﻔﻴﻥ ،ﻓﻬﻲ ﻤﻥ ﻨﺎﺤﻴﺔ ﺘﻜﺎﻝﻴﻑ ﺍﺠﺘﻤﺎﻋﻴﺔ
ﻀﺭﻭﺭﻴﺔ ﻹﺘﺎﺤﺔ ﺍﻝﻔﺭﺼﺔ ﺃﻤﺎﻡ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻝﻠﺘﺭﻗﻴﺔ ﻭﺍﻝﺘﺩﺭﺝ ﺍﻝﻭﻅﻴﻔﻲ ﻝﺨﻠﻕ ﺤﺎﻝﺔ ﻤﻥ
ﺍﻻﻨﺘﻤﺎﺀ ﻭﺍﻝﻭﻻﺀ ﻝﺩﻴﻬﻡ ﺘﺠﺎﻩ ﺍﻝﻤﻨﺸﺄﺓ ،ﻭﻤﻥ ﻨﺎﺤﻴﺔ ﺃﺨﺭﻯ ،ﻴﻤﻜﻥ ﺍﻝﻨﻅﺭ ﺇﻝﻴﻬﺎ ﻋﻠﻰ ﺇﻨﻬﺎ
ﺘﻜﺎﻝﻴﻑ ﺍﻗﺘﺼﺎﺩﻴﺔ ﻻﺯﻤﺔ ﻝﺯﻴﺎﺩﺓ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻭﺍﻻﺭﺘﻘﺎﺀ ﺒﻬﺎ ﻜﻤﺎ ﻭﻨﻭﻋﺎ؛ ﻝﺯﻴﺎﺩﺓ ﺍﻝﺭﺒﺤﻴﺔ
- 1ﻨﺒﻴل ﻓﻬﻤﻲ ﺴﻼﻤﺔ "،ﺍﻹﻁﺎﺭ ﺍﻝﻌﻠﻤﻲ ﻝﻠﻤﺭﺍﺠﻌﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﻬﺩﻑ ﻗﻴﺎﺱ ﻭﺘﻘﻴﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻤﻨﻅﻤـﺎﺕ ﺍﻻﻋﻤـﺎل،
ﺭﺴﺎﻝﺔ ﺩﻜﺘﻭﺭﺍﻩ ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ ،ﻜﻠﻴﺔ ﺍﻝﺘﺠﺎﺭﺓ ،ﺠﺎﻤﻌﺔ ﻗﻨﺎﺓ ﺍﻝﺴﻭﻴﺱ ،1994،ﺹ.124
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ﻓﻲ ﺍﻝﻤﻨﺸﺄﺓ ،ﻭﻤﻥ ﻫﻨﺎ ﻨﺴﺘﻁﻴﻊ ﺍﻝﻘﻭل ﺒﺄﻥ ﺃﻫﻡ ﻤﺸﺎﻜل ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ
ﺘﻜﻤﻥ ﻓﻲ ﻤﺎﻴﻠﻲ:
.1ﻤﺸﺎﻜل ﻗﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﻝﻤﻨﺸﺄﺓ:
ﺇﻥ ﺘﺤﻘﻴﻕ ﻫﺫﺍ ﺍﻝﻤﻁﻠﺏ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻝﻠﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻤﻨﺸﺎﺕ ﻻ ﻴﻌﺩ
ﺃﻤﺭﺍ ﺴﻬﻼ ﻭﺒﺴﻴﻁﺎﹰ ،ﻓﻌﺩﻡ ﺍﺘﻔﺎﻕ ﺍﻷﺩﺏ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻓﻲ ﻤﺠﺎل ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺤﻭل ﻤﻔﻬﻭﻡ ﻭﺍﻀﺢ ﻭﻤﺤﺩﺩ ﻝﻬﺫﺍ ﺍﻝﻨﻭﻉ ﻤﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻴﻌﺩ ﻤﺸﻜﻠﺔ ﻓﻲ ﺤﺩ
ﺫﺍﺘﻬﺎ ،ﻴﻨﺒﻐﻲ ﺤﻠﻬﺎ ﻗﺒل ﺍﻝﺒﺤﺙ ﻋﻥ ﺃﺴﺱ ﺍﻝﻘﻴﺎﺱ .
ﻫﻨﺎﻙ ﻭﺠﻬﺘﺎ ﻨﻅﺭ ﺘﻌ ﺭﻑ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻫﻤﺎ:
• ﻭﺠﻬﺔ ﺍﻝﻨﻅﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ:1
ﺘﺭﻯ ﺃﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﻤﺜل ﺍﻝﻤﺒﺎﻝﻎ ﺍﻝﺘﻲ ﺘﻨﻔﻘﻬﺎ ﺍﻝﻤﻨﺸﺎﺕ ﻭﻻ ﻴﺘﻁﻠﺒﻬﺎ
ﻨﺸﺎﻁﻬﺎ ﺍﻻﻗﺘﺼﺎﺩﻱ ،ﻭﺘﺘﺼﻑ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺒﻌﺩﻡ ﺤﺼﻭل ﺍﻝﻤﻨﺸﺄﺓ ﻋﻠﻰ
ﻤﻨﻔﻌﺔ) (Benefitﺃﻭ ﻋﺎﺌﺩ ﺍﻗﺘﺼﺎﺩﻱ) (Yieldﻤﺒﺎﺸﺭ ﻤﻘﺎﺒﻠﻬﺎ ،ﻓﺎﻝﺘﻜﺎﻝﻴﻑ ﻫﻨﺎ ﺘﻜﻭﻥ
ﺍﻝﻤﺒﺎﻝﻎ ﺍﻝﺘﻲ ﺘﻡ ﺇﻨﻔﺎﻗﻬﺎ ﻨﺘﻴﺠﺔ ﺍﻝﺘﺯﺍﻡ ﺍﻝﻤﻨﺸﺄﺓ ﺒﺒﻌﺽ ﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﺨﺘﻴﺎﺭﻴﺎ
ﺃﻭ ﺇﺠﺒﺎﺭﻴﺎ .
• ﻭﺠﻬﺔ ﺍﻝﻨﻅﺭ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ :2ﺘﺭﻯ ﺃﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻫﻲ ﻗﻴﻤﺔ ﻤﺎ ﻴﺘﺤﻤﻠﻪ
ﺍﻝﻤﺠﺘﻤﻊ ﻤﻥ ﺃﻀﺭﺍﺭ ﺃﻭ ﺘﻀﺤﻴﺎﺕ ﻨﺘﻴﺠﺔ ﻝﻤﻤﺎﺭﺴﺔ ﺍﻝﻤﻨﺸﺄﺓ ﻋﻤﻠﻬﺎ،
ﺤﻴﺙ ﻴﺘﺭﺘﺏ ﻋﻠﻰ ﻫﺫﺍ ﺍﻝﻨﺸﺎﻁ ﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺀ ﺃﻭ ﺍﻝﻤﻴﺎﻩ ﺃﻭ ﺘﺸﻭﻴﻪ ﺍﻝﻤﻨﻅﺭ
ﺍﻝﺠﻤﺎﻝﻲ ﻝﻠﻁﺒﻴﻌﺔ.
ﻓﺎﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﻤﺜل ﺍﻷﻋﺒﺎﺀ ﺍﻝﺘﻲ ﺃﻝﻘﻴﺕ ﻋﻠﻰ ﻋﺎﺘﻕ ﺍﻝﻤﺠﺘﻤﻊ ﻨﺘﻴﺠﺔ ﻝﻶﺜﺎﺭ
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻝﺴﻠﺒﻴﺔ ﺍﻝﺨﺎﺭﺠﻴﺔ ﻝﻠﻤﻨﺸﺄﺓ ،ﻓﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺀ ﺃﻭ ﺍﻝﻤﺎﺀ ﻓﻲ ﺍﻝﻤﻨﻁﻘﺔ ﺍﻝﺘﻲ ﺘﻘﻊ
ﻓﻴﻬﺎ ﺍﻝﻤﻨﺸﺄﺓ ﻴﺅﺜﺭ ﻋﻠﻰ ﺼﺤﺔ ﺍﻝﻤﻭﺍﻁﻨﻴﻥ ﺍﻝﻤﻘﻴﻤﻴﻥ ،ﻭﻴﺘﺭﺘﺏ ﻋﻠﻴﺔ ﺘﻜﻠﻔﺔ ﺍﺠﺘﻤﺎﻋﻴﺔ ﺘﻘﻊ
1
ﺍﻝﻔﻀل ﻭﺁﺨﺭﻭﻥ ،ﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼﺭﺓ ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ،ﺹ ﺹ.179-1772
- Hughes and Willis, (1995), "How Quality Control Concepts Can Reduce Environmental
Expenditures"," Journal of Cost Management", (Summer/1995), PP. 15-19.
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ﻋﺒﺅﻫﺎ ﻋﻠﻰ ﺍﻝﻤﺠﺘﻤﻊ ،ﻭﻫﻲ ﺒﺫﻝﻙ ﺘﻤﺜل ﻗﻴﻤﺔ ﻤﺎ ﻴﻀﺤﻲ ﺒﻪ ﺍﻝﻤﺠﺘﻤﻊ ﻤﻥ ﺴﻠﻊ
ﻭﺨﺩﻤﺎﺕ ﻹﻨﺘﺎﺝ ﻤﺠﻤﻭﻋﺔ ﺴﻠﻊ ﻭﺨﺩﻤﺎﺕ ﺃﺨﺭﻯ.
ﻋﻴﻭﺏ ﻭﺠﻬﺔ ﺍﻝﻨﻅﺭ ﻫﺫﻩ:
ﻻ ﻤﻥ
ﺇﻥ ﺍﻷﺨﺫ ﺒﻬﺫﺍ ﺍﻝﻤﻔﻬﻭﻡ ﺴﻴﺅﺩﻱ ﺇﻝﻰ ﺍﻋﺘﻤﺎﺩ ﺘﻜﻠﻔﺔ ﺍﻝﻔﺭﺼﺔ ﺍﻝﺒﺩﻴﻠﺔ ﺒﺩ ﹰ
ﺃﺴﺎﺱ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﻫﻨﺎ ﺘﻜﻭﻥ ﺍﻝﻤﺸﻜﻠﺔ ﻓﻲ ﺍﺨﺘﻴﺎﺭ ﻭﺘﻔﻀﻴل ﺍﺤﺩ ﺍﻝﺒﺩﻴﻠﻴﻥ
ﻻﺨﺘﻴﺎﺭ ﺃﺴﺎﺱ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﻨﺎﺴﺏ ﻝﻠﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﺘﻌﻘﻴﺒ ﹰﺎ ﻭﺘﻭﻀﻴﺤ ﹰﺎ ﻝﻤﺎ ﺴﺒﻕ ،ﺇﻥ ﺍﻷﺨﺫ ﺒﻤﻔﻬﻭﻡ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﻥ ﻭﺠﻬﺔ ﻨﻅﺭ
ﺍﻝﻤﺤﺎﺴﺏ ﻴﻨﺘﺞ ﺍﺴﺘﺨﺩﺍﻡ ﻗﻴﺎﺱ ﺴﻬل ﺍﻝﺘﻁﺒﻴﻕ ،ﻭﻴﺘﻔﻕ ﻤﻊ ﺍﻝﻨﻅﺭﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺒﻤﺎ
ﻴﺨﺹ ﺍﻋﺘﻤﺎﺩ ﺍﻝﻤﺒﻠﻎ ﺍﻝﻤﺩﻓﻭﻉ ﻤﻥ ﻗﺒل ﺍﻝﻤﻨﺸﺄﺓ ﻝﻠﺤﺼﻭل ﻋﻠﻰ ﺍﻝﻤﻨﺎﻓﻊ ﺃﺴﺎﺴ ﹰﺎ ﻝﻘﻴﺎﺱ
ﻜﻠﻔﺘﻬﺎ ﺍﻝﺘﻲ ﺒﻤﻭﺠﺒﻬﺎ ﻴﺘﻡ ﺇﺜﺒﺎﺘﻬﺎ ﺒﺎﻝﺩﻓﺎﺘﺭ ،ﺤﻴﺙ ﺘﻌﺘﺒﺭ ﻤﻘﻴﺎﺴﺎ ﻝﻘﻴﻤﺔ ﺍﻝﻤﻨﺎﻓﻊ ﺍﻝﺴﻭﻗﻴﺔ
ﻓﻲ ﺘﺎﺭﻴﺦ ﺍﻝﺤﺼﻭل ﻋﻠﻴﻬﺎ.
ﺇﻻ ﺃﻥ ﺍﻝﺭﻗﻡ ﺍﻝﻤﺴﺘﺨﺭﺝ ﻻ ﻴﻌﺒﺭ ﻋﻥ ﺍﻝﻭﺍﻗﻊ ﻁﺎﻝﻤﺎ ﺃﻥ ﺍﻝﻤﻨﺸﺄﺓ ﺍﻝﺘﻲ ﺃﻝﺤﻘﺕ
ﺃﻀﺭﺍﺭ ﺒﺎﻝﻤﺠﺘﻤﻊ ﻝﻡ ﺘﺩﻓﻊ ﻤﻘﺎﺒل ﻫﺫﻩ ﺍﻷﻀﺭﺍﺭ ،ﻝﺫﻝﻙ ﻫﺫﺍ ﺍﻷﺴﺎﺱ ﻻﻴﻼﺌﻡ ﻗﻴﺎﺱ
ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﺸﻜل ﻋﺎﻡ.
ﺃﻤﺎ ﺍﻷﺨﺫ ﺒﻤﻔﻬﻭﻡ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﻥ ﻭﺠﻬﺔ ﺍﻝﻨﻅﺭ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﻭﺒﺎﻝﺘﺎﻝﻲ
ﺃﺴﺎﺱ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻝﺒﺩﻴﻠﺔ ﺴﻴﺅﺩﻱ ﺇﻝﻰ ﺘﺠﺎﻫل ﻗﻴﻤﺔ ﺍﻝﺘﻀﺤﻴﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﺘﺘﺤﻤﻠﻬﺎ
ﺍﻝﻤﻨﺸﺄﺓ ،ﻭﺍﻻﻫﺘﻤﺎﻡ ﻓﻘﻁ ﺒﺎﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ ﻴﺘﺤﻤﻠﻬﺎ ﺍﻝﻤﺠﺘﻤﻊ ﻨﺘﻴﺠﺔ ﻤﺯﺍﻭﻝﺔ ﺍﻝﻤﻨﺸﺄﺓ
ﻝﻨﺸﺎﻁﻬﺎ ﺍﻻﻗﺘﺼﺎﺩﻱ .
ﻝﺫﻝﻙ ﻓ ﺎﻥ ﺍﻻﺘﺠﺎﻩ ﺍﻝﺼﺤﻴﺢ ﺤﺎﻝﻴﺎ ،ﻜﻤﺎ ﻴﺭﻯ ﻤﻌﻅﻡ ﺍﻝﺒﺎﺤﺜﻴﻥ ﺍﻝﻤﻬﺘﻤﻴﻥ ﺒﻘﻴﺎﺱ
ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻫﻭ ﺍﻷﺨﺫ ﺒﺎﻝﻤﻔﻬﻭﻡ ﺍﻝﻭﺍﺴﻊ ﻝﻠﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻋﻨﺩ ﺘﻌﺭﻴﻔﻬﺎ
ﻭﺍﻝﻤﺘﻀﻤﻥ ﻭﺠﻬﺘﻲ ﺍﻝﻨﻅﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﺃﻱ ﻭﺠﻬﺔ ﻨﻅﺭ ﺍﻝﻤﺠﺘﻤﻊ ﻭﺍﻝﻤﻨﺸﺄﺓ
ل ﻤﻨﻬﻤﺎ ،ﺒﻤﻌﻨﻰ ﺇﻥ ﻴﺘﻀﻤﻥ
ﻜﻜل ﻝﻜﻲ ﻴﻤﻜﻥ ﺍﻝﺘﺨﻠﺹ ﻤﻥ ﺍﻭﺠﻪ ﺍﻝﻘﺼﻭﺭ ﻓﻲ ﻜ ٍ
ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﻨﺎﺴﺏ ﻜﻼ ﺍﻷﺴﺎﺴﻴﻥ )ﺍﻝﺘﻜﻠﻔﺔ ﺍﻝﻔﻌﻠﻴﺔ ﻭﺍﻝﺘﻜﻠﻔﺔ ﺍﻝﺒﺩﻴﻠﺔ( ﻝﻠﻭﺼﻭل ﺇﻝﻰ ﺍﻝﻘﻴﺎﺱ
ﺍﻝﺤﻘﻴﻘﻲ ﺇﻝﻰ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
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ﻭﺘﺄﺴﻴﺴ ﹶﺎ ﻋﻠﻰ ﻤﺎﺘﻘﺩﻡ ﺫﻜﺭﻩ ،ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﺃﻥ ﺍﻝﺠﻭﺍﻨﺏ ﺍﻝﺘﻲ ﺘﺘﺠﺎﻫﻠﻬﺎ ﻭﺠﻬﺔ
ﺍﻝﻨﻅﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺘﻬﺘﻡ ﺒﻬﺎ ﻭﺠﻬﺔ ﺍﻝﻨﻅﺭ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﻝﻌﻜﺱ ﺒﺎﻝﻌﻜﺱ ،ﻝﺫﻝﻙ ﺍﻻﺘﺠﺎﻩ
ﺍﻝﺼﺤﻴﺢ ﻝﻘﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻫﻭ ﺍﻝﺫﻱ ﻴﺄﺨﺫ ﻭﺠﻬﺘﻲ ﺍﻝﻨﻅﺭ)ﺍﻝﻤﺤﺎﺴﺒﻴﺔ،
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ( ﻝﻜﻲ ﻴﻤﻜﻥ ﺍﻝﻘﻀﺎﺀ ﻋﻠﻰ ﺍﻭﺠﻪ ﺍﻝﻘﺼﻭﺭ ﻓﻲ ﻜل ﻤﻨﻬﻤﺎ.
ﻭﻋﻠﻴﻪ ﻓﺈﻥ ﺍﻝﻤﻔﻬﻭﻡ ﺍﻝﻤﻼﺌﻡ ﻝﻠﺘﻁﺒﻴﻕ ﻓﻲ ﺍﻝﻤﻨﺸﺎﺕ ﻫﻭ ﺍﻝﻤﻔﻬﻭﻡ ﺍﻷﺨﻴﺭ ﻝﻠﺘﻜﺎﻝﻴﻑ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺇﺫ ﺍﻨﻪ ﺴﻴﺸﻤل ﻜل ﻤﺎ ﺘﻨﻔﻘﻪ ﺍﻝﻤﻨﺸﺄﺓ ﻨﺘﻴﺠﺔ ﻗﻴﺎﻤﻬﺎ ﺍﺨﺘﻴﺎﺭﻴﺎ ﺒﺒﻌﺽ
ﺍﻷﻨﺸﻁﺔ ﺍﻝﺘﻲ ﺘﻔﺭﻀﻬﺎ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺃﻭ ﺍﻝﺘﺯﺍﻤﺎ ﺒﺒﻌﺽ ﺍﻝﻘﻭﺍﻨﻴﻥ ﺍﻝﺤﻜﻭﻤﻴﺔ،
ﺇﻝﻰ ﺠﺎﻨﺏ ﻤﺎ ﺘﻀﻤﻨﻪ ﻤﻥ ﻗﻴﻤﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ ﺘﻠﺤﻘﻬﺎ ﺒﺎﻝﻤﺠﺘﻤﻊ .
ﺇﻻ ﺃﻥ ﻫﺫﺍ ﺍﻝﻤﻔﻬﻭﻡ ﻜﻤﺎ ﻴﺭﻯ ﺒﻌﺽ ﺍﻝﺒﺎﺤﺜﻴﻥ ﺴﻴﺨﻠﻕ ﻤﺸﻜﻠﺔ ﺠﺩﻴﺩﺓ ﺘﺘﻤﺜل ﻓﻲ
ﻜﻴﻔﻴﺔ ﺨﻀﻭﻉ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ ﺘﻠﺤﻘﻬﺎ ﺍﻝﻤﻨﺸﺄﺓ ﺒﺎﻝﻤﺠﺘﻤﻊ ﻝﻠﻘﻴﺎﺱ ﺍﻝﻜﻤﻲ ،ﻭﻤﺩﻯ ﺘﺭﺠﻤﺔ
ﻫﺫﺍ ﺍﻝﻘﻴﺎﺱ ﺇﻝﻰ ﻗﻴﻡ ﻨﻘﺩﻴﺔ ﺘﻤﺜل ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺘﺤﻭﻴل ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻤﻥ
ﺘﻜﺎﻝﻴﻑ ﺨﺎﺭﺠﻴﺔ ﻏﻴﺭ ﺨﺎﻀﻌﺔ ﻝﺭﻗﺎﺒﺔ ﺍﻝﻤﻨﺸﺄﺓ ﻭﻴﺘﺤﻤل ﻋﺒﺌﻬﺎ ﺍﻝﻤﺠﺘﻤﻊ ﺇﻝﻰ ﺘﻜﺎﻝﻴﻑ
ﺩﺍﺨﻠﻴﺔ ﺘﺘﺤﻤل ﻋﺒﺌﻬﺎ ﺍﻝﻤﻨﺸﺄﺓ ﻋﻠﻰ ﺃﺴﺎﺱ ﺃﻨﻬﺎ ﺍﻝﺴﺒﺏ ﻓﻲ ﺇﺤﺩﺍﺜﻬﺎ ﻭﺨﺎﻀﻌﺔ ﻝﺭﻗﺎﺒﺘﻬﺎ،
ﻓﻘﻴﻤﺔ ﺍﻵﺜﺎﺭ ﺍﻝﺴﻠﺒﻴﺔ ﺍﻝﺘﻲ ﻴﺘﺤﻤﻠﻬﺎ ﺍﻝﻤﺠﺘﻤﻊ ﻨﺘﻴﺠﺔ ﺍﻝﻀﻭﻀﺎﺀ ﺍﻝﻨﺎﺸﺌﺔ ﻤﻥ ﻤﻤﺎﺭﺴﺔ
ﺍﻝﻤﻨﺸﺄﺓ ﻷﻨﺸﻁﺘﻬﺎ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻴﺼﻌﺏ ﻗﻴﺎﺴﻬﺎ.
ﻴﺭﺩ ﺍﻝﺒﺎﺤﺙ ﺃﻥ ﺍﻝﻁﺭﺡ ﺍﻝﺫﻱ ﺘﻘﺩﻡ ﺼﺤﻴﺢ ،ﻷﻥ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻴﺼﻌﺏ ﻗﻴﺎﺴﻬﺎ
ﺒﺎﻝﻁﺭﻴﻘﺔ ﺍﻝﻤﺒﺎﺸﺭﺓ ،ﺇﻻ ﺍﻨﻪ ﺘﺴﺘﻁﻴﻊ ﺍﻝﻤﻨﺸﺄﺓ ﻗﻴﺎﺴﻬﺎ ﺒﺎﻝﻁﺭﻕ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭﻩ.
ﺒﻤﻌﻨﻰ ﺁﺨﺭ ﻴﻤﻜﻥ ﺍﺘﺨﺎﺫ ﺘﻜﺎﻝﻴﻑ ﻤﻨﻊ ﺤﺩﻭﺙ ﺍﻷﻀﺭﺍﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺃﻱ ﺘﻜﺎﻝﻴﻑ
ﺘﺠﻨﺏ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺨﺎﺭﺠﻴﺔ ﺍﻝﺴﻠﺒﻴﺔ ﻜﺒﺩﻴل ﻋﻥ ﻗﻴﺎﺱ ﻗﻴﻤﺔ ﻫﺫﻩ ﺍﻷﻀﺭﺍﺭ ﺒﻁﺭﻴﻘﺔ
ﻤﺒﺎﺸﺭﺓ ﻁﺎﻝﻤﺎ ﺃﻥ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺒﺎﺸﺭ ﻏﻴﺭ ﻤﻤﻜﻥ ﻓﻲ ﺍﻝﻭﻗﺕ ﺍﻝﺤﺎﻝﻲ ﻋﻤﻠﻴﺎ.
ﻭﻋﻨﺩﻤﺎ ﻴﺼﺒﺢ ﻗﻴﺎﺱ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻤﺭﺃ ﻤﻤﻜﻨﺎ ﻓﻲ ﺍﻝﻤﺴﺘﻘﺒل ﺒﺎﻝﻘﻴﺎﺱ ﺍﻝﻤﺒﺎﺸﺭ،
ﻴﺴﻘﻁ ﺘﻠﻘﺎﺌﻴﺎ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻝﻘﻴﺎﺱ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭ.
ﻜﻤﺎ ﻴﻤﻜﻥ ﺃﻴﻀﺎ ﺃﻥ ﺘﻌﺩ ﻁﺭﻴﻘﺔ ﺘﻜﺎﻝﻴﻑ ﺇﻋﺎﺩﺓ ﺍﻝﻭﻀﻊ ﺇﻝﻰ ﻤﺎ ﻜﺎﻨﺕ ﻋﻠﻴﻪ
ﺼﺤﻴﺤ ﹰﺔ .ﻭﻝﻜﻥ ﺍﺴﺘﺨﺩﺍﻡ ﻫﺫﻩ ﺍﻝﻤﻌﺎﻝﺠﺔ ﻻﺘﻌﺒﺭ ﻓﻲ ﺍﻝﻭﺍﻗﻊ ﻋﻥ ﺍﻝﺭﻗﻡ ﺍﻝﺩﻗﻴﻕ ﻝﻘﻴﻤﺔ
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ﺍﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ ﺘﺼﻴﺏ ﺍﻝﻤﺠﺘﻤﻊ ،ﺇﻻ ﺃﻨﻬﺎ ﺘﻤﺜل ﺃﻓﻀل ﺭﻗﻡ ﺘﻘﺭﻴﺒﻲ ﻝﻬﺫﻩ ﺍﻷﻀﺭﺍﺭ،
ﻓﺎﺴﺘﺨﺩﺍﻡ ﺍﻝﻘﻴﺎﺱ ﺍﻝﺘﻘﺭﻴﺒﻲ ﺍﻝﺘﻘﺩﻴﺭﻱ ﺃﻓﻀل ﺒﻜﺜﻴﺭ ﻤﻥ ﻋﺩﻡ ﻗﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻨﻬﺎﺌﻴﺎ ﻭﺒﻘﺎﺀ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺘﻌﺎﻨﻲ ﻤﻥ ﺍﻝﻘﺼﻭﺭ ﻭﻋﺩﻡ ﺍﻻﻜﺘﻤﺎل ﻓﻲ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﻔﻴﺩﺓ
ﺍﻝﺘﻲ ﺘﻬﻡ ﺍﻝﻤﺠﺘﻤﻊ.
.2ﻤﺸﻜﻠﺔ ﻗﻴﺎﺱ ﺍﻝﻌﻭﺍﺌﺩ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﻝﻤﻨﺸﺄﺓ:1
ﺘﺘﻌﻤﻕ ﻤﺸﻜﻠﺔ ﻗﻴﺎﺱ ﺍﻝﻌﻭﺍﺌﺩ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺘﺄﺨﺫ ﺃﺒﻌﺎﺩﹶﺍ ﺃﻜﺜﺭ ﺒﻜﺜﻴﺭ ﻤﻥ ﻤﺸﻜﻠﺔ
ﻗﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻨﻅﺭﺍ ﻝﻜﻭﻨﻬﺎ ﺘﺘﺤﻘﻕ ﻷﻁﺭﺍﻑ ﻗﺩ ﺘﻜﻭﻥ ﺨﺎﺭﺝ ﺍﻝﺘﻨﻅﻴﻡ،
ﻜﺎﻝﻤﺴﺘﻬﻠﻜﻴﻥ ،ﻭﺍﻝﻌﻤﻼﺀ ،ﺃﻭ ﺍﻝﺒﻴﺌﺔ ﺍﻝﻤﺤﻴﻁﺔ ،ﺃﻭ ﻗﺩ ﺘﻜﻭﻥ ﻤﻥ ﺩﺍﺨل ﺍﻝﺘﻨﻅﻴﻡ ﻜﺎﻝﻌﺎﻤﻠﻴﻥ
ﺃﻭ ﻝﻜل ﺍﻷﻁﺭﺍﻑ ﻓﻲ ﺁﻥ ﻭﺍﺤﺩ ﺴﻭﺍﺀ ﺩﺍﺨل ﺍﻝﺘﻨﻅﻴﻡ ﺃﻭ ﺨﺎﺭﺠﻪ ،ﻭﺫﻝﻙ ﺤﺴﺏ
ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﺘﻤﺎﺭﺴﻬﺎ ﺍﻝﻤﻨﺸﺄﺓ.
ﻭﻜل ﺫﻝﻙ ﻓﻲ ﺍﻷﺼل ﻴﻌﻭﺩ ﺇﻝﻰ ﺃﻥ ﺍﻝﻌﻭﺍﺌﺩ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﻜﻭﻥ ﻓﻲ ﺼﻭﺭﺓ ﺴﻠﻭﻜﻴﺔ
ﺘﺅﺜﺭ ﻋﻠﻰ ﺍﻝﻨﻭﺍﺤﻲ ﺍﻝﻨﻔﺴﻴﺔ ﺃﻭ ﺍﻝﻤﻌﻨﻭﻴﺔ ﻓﺘﺅﺩﻱ ﺇﻝﻰ ﺤﺎﻝﺔ ﻤﻥ ﺍﻝﺭﻀﺎ ﻝﺩﻯ ﺍﻷﻓﺭﺍﺩ
ﻋﻥ ﺍﻝﻤﻨﻅﻤﺔ ،ﻭﻻﺸﻙ ﺃﻥ ﻤﺜﻼ )ﻅﺎﻫﺭﺓ ﺍﻝﺭﻀﺎ( ﻅﺎﻫﺭﺓ ﻏﻴﺭ ﻜﻤﻴﺔ ﻴﺼﻌﺏ ﻗﻴﺎﺴﻬﺎ
ﻜﻤﻴﺎ ﺒﺎﻝﻭﺤﺩﺍﺕ ﺍﻝﻨﻘﺩﻴﺔ ﺍﻝﻤﺒﺎﺸﺭﺓ ،ﻭﻜﻴﻑ ﻝﻨﺎ ﻗﻴﺎﺱ ﻗﻴﻤﺔ ﺍﻻﻨﻁﺒﺎﻉ ﺍﻝﺤﺴﻥ ﺍﻝﻤﺘﻭﻝﺩ ﻋﻥ
ﺍﻝﻤﺴﺘﻬﻠﻜﻴﻥ ﺘﺠﺎﻩ ﺍﻝﻤﻨﺸﺄﺓ ؟.
ﺍﻷﻤﺭﺍﻝﺫﻱ ﻴﺠﻌل ﺍﻝﻜﺜﻴﺭ ﻤﻥ ﺍﻝﻜﺘﺎﺏ ﻭﺍﻝﺒﺎﺤﺜﻴﻥ ﻴﺘﺠﺎﻫل ﺍﻝﻌﻭﺍﺌﺩ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻭﺍﻻﻜﺘﻔﺎﺀ ﺒﻘﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
.3ﻤﺸﻜﻠﺔ ﺨﻠﻕ ﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﻼﺌﻤﺔ ﻝﻠﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ:
ﺘﻌ ﺭﻑ ﻋﻨﺎﺼﺭ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻷﻴﺔ ﻤﻨﺸﺄﺓ ﺒﺄﻨﻬﺎ :ﻋﻨﺎﺼﺭ
ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻨﺎﺸﺌﺔ ﻋﻥ ﺍﻝﺘﺯﺍﻡ ﺍﻝﻤﻨﺸﺄﺓ ﺒﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﻗﺩ ﻴﺴﻬل ﻋﻠﻰ
- 1ﺍﻝﺴﻴﺩ ﺍﻝﻤﺭﺴﻲ"،ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﺒﻨﻭﻙ ﺍﻝﻤﺘﺨﺼﺼﺔ ﺒﺎﻝﺠﻤﻬﻭﺭﻴـﺔ ﺍﻝﻌﺭﺒﻴـﺔ ﺍﻝﻴﻤﻨﻴـﺔ" ،ﻤﺭﺠـﻊ ﺴـﺎﺒﻕ،
ﺹ ﺹ.99-96
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ﺍﻝﺒﺎﺤﺜﻴﻥ ﻝﻠﻭﻫﻠﺔ ﺍﻷﻭﻝﻰ ﺘﺤﺩﻴﺩ ﻋﻨﺎﺼﺭ ﺘﻜﺎﻝﻴﻑ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﻭﻝﻜﻥ ﺍﻝﻤﺸﻜﻠﺔ
ﺘﻜﻤﻥ ﻓﻲ ﻜﻴﻔﻴﺔ ﻗﻴﺎﺱ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻭﺘﺤﺩﻴﺩ ﻋﻨﺎﺼﺭﻫﺎ ﺒﺸﻜل ﺩﻗﻴﻕ.
ﻓﻬﻲ ﻓﻲ ﺫﺍﺘﻬﺎ ﻤﻔﻬﻭﻡ ﻏﻴﺭ ﻤﺤﺩﺩ ،ﻭﻝﻴﺱ ﻫﻨﺎﻙ ﺇﺠﻤﺎﻉ ﻋﻠﻰ ﺘﻌﺭﻴﻔﻪ ﻭﺃﺒﻌﺎﺩﻩ
ﺒﺸﻜل ﻨﻬﺎﺌﻲ ﻤﻥ ﻭﺠﻬﺔ ﺍﻝﻨﻅﺭ ﺍﻝﻌﻠﻤﻴﺔ ،ﻭﻫﺫﺍ ﻴﻌﻨﻲ ﻋﺩﻡ ﺍﻝﻘﺩﺭﺓ ﻋﻠﻰ ﺘﺤﺩﻴﺩ ﻤﻔﺭﺩﺍﺕ
ﺃﻭﻋﻨﺎﺼﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﺘﻭﻝﺩﺓ ﻤﻥ ﺘﻠﻙ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺒﺸﻜل ﻤﻨﺎﺴﺏ ﺘﻤﺎﻤﺎ.
ﻭﺇﻀﺎﻓﺔ ﺇﻝﻰ ﻤﺎ ﻴﻭﺍﺠﻬﻪ ﻤﺼﻤﻤﻲ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﻥ ﺼﻌﻭﺒﺔ ﻓﺼل ﺍﻝﺘﻜﺎﻝﻴﻑ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻋﻥ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﻨﺘﻴﺠﺔ ﺍﻝﺘﺸﺎﺒﻙ ﺍﻝﻤﻭﺠﻭﺩ ﺒﻴﻥ ﺘﻠﻙ ﺍﻷﻨﺸﻁﺔ؛ ﻤﻤﺎ ﻴﻭﻝﺩ
ﺼﻌﻭﺒﺔ ﺍﻝﻔﺼل ﺒﻴﻨﻬﻤﺎ ﺒﺸﻜل ﻭﺍﻀﺢ.1
ﻴﺅﻴﺩ ﺍﻝﺒﺎﺤﺙ ﺃﺭﺍﺀ ﻋﻠﻤﺎﺀ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺤﻭل ﻤﺸﺎﻜل ﻗﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﺍﻝﺴﺎﺒﻘﺔ ﺍﻝﺫﻜﺭ ،ﺇﻻ ﺍﻨﻪ ﻴﻀﻴﻑ ﺒﺄﻥ ﺍﻝﻤﻨﺸﺎﺕ ﺘﻭﺍﺠﻪ ﻤﺸﺎﻜل ﻜﺜﻴﺭﺓ ﻋﻨﺩ ﻗﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺃﻫﻤﻬﺎ:
.1ﻀﻌﻑ ﺜﻘﺎﻓﺔ ﺍﻝﻜﻭﺍﺩﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ،ﻻﻥ ﻋﻤﻠﻴﺔ ﻗﻴﺎﺱ ﺘﻠﻙ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺘﺘﻁﻠﺏ ﺯﻴﺎﺩﺓ
ﻭﺘﻌﻤﻘﺎ ﺒﺎﻷﺴﺎﻝﻴﺏ ﻭﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻝﻌﻠﻤﻴﺔ ﻝﻠﻘﻴﺎﺱ ،ﻭﻫﺫﺍ ﻴﺘﻁﻠﺏ ﺨﺒﺭﺓ ﻋﻤﻠﻴﺔ
ﻭﻤﺤﺎﺴﺒﻴﺔ ،ﻭﻻﺸﻙ ﺃﻥ ﺍﻝﻜﻭﺍﺩﺭ ﺍﻝﻤﻭﺠﻭﺩﺓ ﻓﻲ ﻫﺫﺍ ﺍﻝﻤﺠﺎل ﻻﺘﻤﺘﻠﻙ ﺍﻝﺨﺒﺭﺓ
ﺍﻝﻜﺎﻓﻴﺔ ،ﻝﺫﻝﻙ ﻻﺒﺩ ﻤﻥ ﺍﻻﺴﺘﻌﺎﻨﺔ ﺒﺒﻌﺽ ﺍﻝﺨﺒﺭﺍﺀ ﺍﻝﻤﺨﺘﺼﻴﻥ ﻭﺘﺩﺭﻴﺏ
ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﻭﺘﺄﻫﻴﻠﻬﻡ ﻝﺘﺄﻤﻴﻥ ﻤﻌﺭﻓﺔ ﻤﺤﺎﺴﺒﻴﺔ ﺒﻤﺠﺎل ﻗﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
.2ﺼﻌﻭﺒﺔ ﺇﻴﺠﺎﺩ ﻤﻘﺎﻴﻴﺱ ﻤﺤﺎﺴﺒﻴﺔ ﻤﻨﺎﺴﺒﺔ ﺘﺨﻀﻊ ﻤﻌﻅﻡ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻝﻠﻘﻴﺎﺱ ﺍﻝﻨﻘﺩﻱ ،ﻋﻠﻰ ﻋﻜﺱ ﺍﻷﺤﺩﺍﺙ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺘﻲ ﻴﻤﻜﻥ ﺇﺨﻀﺎﻋﻬﺎ ﻝﻠﻘﻴﺎﺱ
ﺍﻝﻜﻤﻲ ﺍﻝﻨﻘﺩﻱ ،ﻭﺍﻝﺘﺨﻭﻑ ﻤﻥ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻨﻘﺩﻱ ﺍﻝﺘﻘﺭﻴﺒﻲ.
.3ﺘﺨﻠﻑ)ﺘﺄﺨﺭ( ﺍﻹﻁﺎﺭ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﻘﺎﺌﻡ ﻓﻲ ﺍﻝﺩﻭل ﺍﻝﻨﺎﻤﻴﺔ ،ﻭﺨﺎﺼﺔ ﻤﺎﻴﺘﺼل
ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻝﺤﻜﻭﻤﻴﺔ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﺸﺂﺕ ،ﻭﺇﺼﺩﺍﺭ ﻤﻌﺎﻴﻴﺭ
ﻤﺤﺎﺴﺒﻴﺔ ﺘﺤﺩﺩ ﺒﺸﻜل ﻭﺍﻀﺢ ﻭﻗﺎﺒل ﻝﻠﺘﻁﺒﻴﻕ ﺃﺴﺎﻝﻴﺏ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ
1
-ﻤﺅﻴﺩ ﺍﻝﻔﻀل ﻭﺍﺨﺭﻭﻭﻥ "،ﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼـﺭﺓ "،ﺩﺍﺭ ﺍﻝﻤﺴﻴﺭﺓ ﻝﻠﻨﺸـﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ،ﻋﻤـﺎﻥ ،ﺍﻻﺭﺩﻥ،2002،
ﺹ ﺹ178-177
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ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﺸﺎﺕ ،ﺒﺤﻴﺙ ﺘﻜﻭﻥ ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﻗﺎﺩﺭﺓ ﻋﻠﻰ ﺍﺴﺘﻴﻌﺎﺏ ﺃﻴﺔ
ﻤﺸﺎﻜل ﺠﺩﻴﺩﺓ ﺘﻭﺍﺠﻪ ﺍﻝﻔﻜﺭ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻭﺨﺎﺼﺔ ﻤﺎﻴﺘﻌﻠﻕ ﺒﺄﻤﻭﺭ ﺍﻝﻘﻴﺎﺱ
ﻭﺍﻝﺘﺤﺩﻴﺩ.
ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﺃﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻤﺸﺭﻭﻋﺎﺕ ﺍﻝﻤﻌﺎﺼـﺭﺓ ﺴﺘﺼـﺒﺢ
ﻻ ﻋﻤﻭﻤﺎ ﻓﻲ ﺠﻤﻴﻊ ﺍﻝﻤﺠﺘﻤﻌﺎﺕ ﺍﻝﻨﺎﻤﻴﺔ ،ﻭﻤﻥ ﺍﻝﻤﺘﻭﻗﻊ ﺃﻥ ﺘـﺯﺩﺍﺩ
ﻼ ﺍﻤﺭﺃ ﻤﻘﺒﻭ ﹰ
ﻤﺴﺘﻘﺒ ﹰ
ﺃﻨﺸﻁﺔ ﻭﻤﺠﺎﻻﺕ ﺘﻠﻙ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺍﻥ ﻴﺯﺩﺍﺩ ﻁﻠﺏ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺁﺜـﺎﺭ
ﺘﻠﻙ ﺍﻷﻨﺸﻁﺔ.
ﻭﻻﺸﻙ ﺃﻥ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻠﻡ ﺍﺠﺘﻤﺎﻋﻲ ﺘﺘﻁﻭﺭ ﻭﻅﺎﺌﻔﻬﺎ ﻭﺘﺘﻭﺴﻊ ﻤﺠﺎﻻﺕ ﺘﻁﺒﻴﻘﻬﺎ
ﻭﺍﺴﺘﺨﺩﺍﻤﺎﺘﻬﺎ ﺘﺒﻌﺎ ﻝﺘﻐﻴﺭﺍﺕ ﺍﻝﻭﺴﻁ ﻭﻅﺭﻭﻑ ﺍﻝﻤﺠﺘﻤـﻊ ،ﻓﻠـﻴﺱ ﻤـﻥ ﻤﺴـﺅﻭﻝﻴﺔ
ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﺘﺤﺩﻴﺩ ﺃﻫﺩﺍﻑ ﻭﻏﺎﻴﺎﺕ ﺍﻝﻤﺠﺘﻤﻊ ،ﻭﺇﻨﻤﺎ ﻴﺠﺏ ﺃﻥ ﻴﺴـﺎﻫﻤﻭﺍ ﻓـﻲ ﺘﺤﺩﻴـﺩ
ﺍﻝﻤﻘﺎﻴﻴﺱ ﺍﻝﻌﻠﻤﻴﺔ ﺍﻝﺘﻲ ﺘﻌﺒﺭ ﻋﻥ ﻫﺫﻩ ﺍﻷﻫﺩﺍﻑ ،ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻫﺫﻩ ﺍﻝﻤﻘﺎﻴﻴﺱ ﺒﺼﻭﺭﺓ
ﺩﻭﺭﻴﺔ ﻝﺘﻜﻭﻥ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﻘﺩﻤﺔ ﺃﺴﺎﺴ ﹰﺎ ﻝﺘﻘﻴﻴﻡ ﻭﺘﺭﺸﻴﺩ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﺸﺭﻭﻉ.
ﺍﻨﻪ ﻷﻤﺭ ﺨﻁﻴﺭ ﺃﻥ ﻴﻘﻑ ﺍﻝﻤﺤﺎﺴﺏ ﺴﻠﺒﻴ ﹰﺎ ﺘﺠﺎﻩ ﻫـﺫﻩ ﺍﻝﻤﺤﺎﺴـﺒﺔ ﺍﻝﺠﺩﻴـﺩﺓ ﺇﺫ
ﺴﻴﺘﺭﺘﺏ ﻋﻠﻰ ﺫﻝﻙ ﺇﻅﻬﺎﺭ ﺍﻝﻤﻨﺸﺎﺕ ﺍﻝﺘﻲ ﺘﺘﻘﺎﻋﺱ ﻋﻥ ﺍﻝﻘﻴﺎﻡ ﺒﻤﺴﺅﻭﻝﻴﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻓﻲ ﺼﻭﺭﺓ ﺃﻓﻀل ﻤﻥ ﺍﻝﻤﻨﺸﺎﺕ ﺍﻝﺘﻲ ﺘﻘﺩﻡ ﻤﺴﺎﻫﻤﺔ ﺍﻴﺠﺎﺒﻴﺔ ﻓﻲ ﺯﻴﺎﺩﺓ ﺭﻓﺎﻩ ﺍﻝﻤﺠﺘﻤﻊ
ﻨﺘﻴﺠﺔ ﺯﻴﺎﺩﺓ ﺘﻜﺎﻝﻴﻔﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﺜﺎﻨﻴ ﹰﺎ :ﺍﻝﻤﻌﺎﻝﺠﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻝﻘﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﺍﻭ ﹰﻻ :ﺍﻵﺭﺍﺀ ﺤﻭل ﺍﻝﻤﻌﺎﻝﺠﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ
ﻜﻤﺎ ﺘﺒﺎﻴﻨﺕ ﺍﻵﺭﺍﺀ ﺤﻭل ﺘﺤﺩﻴﺩ ﺃﺴﺎﺱ ﺍﻝﻘﻴﺎﺱ ﻝﻬﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ،ﻜﺫﻝﻙ ﺘﺒﺎﻴﻨﺕ
ﺍﻵﺭﺍﺀ ﺒﺨﺼﻭﺹ ﺍﻝﻤﻌﺎﻝﺠﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻝﻠﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺤﻴﺙ ﻅﻬﺭ ﺍﺘﺠﺎﻫﺎﻥ
ﺒﻬﺫﺍ ﺍﻷﻤﺭ ﻫﻤﺎ:1
.1ﺍﻷﻭل ﻴﻨﺎﺩﻱ ﺒﻀﺭﻭﺭﺓ ﺍﻝﺘﻔﺭﻗﺔ ﺒﻴﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﻴﺘﺭﺘﺏ ﻋﻠﻴﻬﺎ ﺨﺩﻤﺔ ﻝﻠﻤﻨﺸﺄﺓ
1
-ﻤﺠﻴﺩ ﺴﺎﻝﻡ ﺴﻠﻤﺎﻥ" ،ﻨﻅﺭﺓ ﻋﻠﻰ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﻅل ﺍﻝﻔﻜﺭ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﻤﻌﺎﺼﺭ "،ﻤﺠﻠﺔ ﺍﻝﻤﺤﺎﺴﺏ"،
ﻨﻘﺎﺒﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﻭﺍﻝﻤﺩﻗﻘﻴﻥ ﺍﻝﻌﺭﺍﻗﻴﺔ ،ﺍﻝﻌﺭﺍﻕ ،ﺃﻴﻠﻭل ،1987،ﺹ.50
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.2ﺍﻝﺜﺎﻨﻲ ﻴﻨﺎﺩﻱ ﺒﻀﺭﻭﺭﺓ ﺍﻝﺘﻔﺭﻗﺔ ﺒﻴﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘـﻲ ﻴﺘﺭﺘـﺏ ﻋﻠﻴﻬـﺎ ﺨﺩﻤـ ﹰﺔ
ﻝﻠﻤﺠﺘﻤﻊ ﻭﺍﻝﺒﻴﺌﺔ.
ﺃﻤﺎ ﻤﻌﺎﻝﺠﺔ ﻗﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻭﻓﻘﺎ ﻝﻬﺫﻴﻥ ﺍﻻﺘﺠﺎﻫﻴﻥ ﻓﻜﺎﻨﺕ ﻜﺎﻵﺘﻲ:
• ﺍﻻﺘﺠﺎﻩ ﺍﻷﻭل:ﺍﻗﺘﺭﺍﺡ ﺍﻝﻤﻌﺎﻝﺠﺔ ﻋﻠﻰ ﺃﻨﻪ ﻋﺏﺀ ﻋﻠﻰ ﺍﻹﻴﺭﺍﺩ.
• ﺍﻻﺘﺠﺎﻩ ﺍﻝﺜﺎﻨﻲ :ﺍﻗﺘﺭﺍﺡ ﺍﻝﻤﻌﺎﻝﺠﺔ ﻋﻠﻰ ﺃﺴﺎﺱ ﺃﻨﻪ ﺘﻭﺯﻴﻊ ﻝﻸﺭﺒﺎﺡ.
ﺇﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﻴﺘﺭﺘﺏ ﻋﻠﻴﻬﺎ ﺨﺩﻤﺔ ﻝﻠﻤﻨﺸﺄﺓ ﺘﺴﺘﻬﺩﻑ ﺃﺴﺎﺱ ﺘﺤﺴﻴﻥ
ﺍﻹﻨﺘﺎﺠﻴﺔ ﻭﺯﻴﺎﺩﺘﻬﺎ ﻭﺯﻴﺎﺩﺓ ﺭﻀﺎ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻭﺍﻝﻌﻤﻼﺀ ،ﺃﻱ ﺘﺴﺘﻬﺩﻑ ﺘﺤﻘﻴﻕ ﺍﻹﻴﺭﺍﺩ
ﻭﺘﺤﺴﻴﻨﻪ ﻭﺒﺎﻝﺘﺎﻝﻲ ﻴﺠﺏ ﺘﺤﻤﻴﻠﻬﺎ ﻋﻠﻴﻪ.
ﺃﻤﺎ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﻴﺘﺭﺘﺏ ﻋﻠﻴﻬﺎ ﺨﺩﻤﺔ ﻝﻠﺒﻴﺌﺔ ﻭﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ﻷﺴﺒﺎﺏ ﺘﻨﺠﻡ
ﻋﻥ ﺃﻋﻤﺎل ﺍﻝﻤﻨﺸﺄﺓ ،ﻓﻬﻲ ﺘﻜﺎﻝﻴﻑ ﻻ ﻋﻼﻗﺔ ﻝﻬﺎ ﺒﺘﺤﻘﻴﻕ ﺍﻹﻴﺭﺍﺩ.
ﻓﺎﻹﻴﺭﺍﺩ ﻴﺘﺤﻘﻕ ﻤﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺴﺘﻨﻔﺫﺓ ﺍﻝﺘﻲ ﺘﻨﺠﻡ ﻋﻨﻬﺎ ﻤﻨﻔﻌﺔ ﻝﻠﻤﻨﺸﺄﺓ ،ﻭﻋﻠﻴﻪ
ﻴﺠﺏ ﺍﻋﺘﺒﺎﺭﻫﺎ ﺘﻭﺯﻴﻌ ﹰﺎ ﻝﻸﺭﺒﺎﺡ ﻭﻝﻴﺱ ﻋﺒﺌﺎ ﻋﻠﻰ ﺍﻹﻴﺭﺍﺩ ،ﻭﻫﻨﺎﻙ ﻤﻥ ﻴﺭﻯ ﺇﻥ ﻜﺎﻓﺔ
ﺍﻝﺒﻨﻭﺩ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺩﻭﻥ ﺘﻤﻴﻴﺯ ﻫﻲ ﺘﺨﺼﻴﺹ ﻝﻠﺭﺒﺢ ﻭﻴﺭﺘﻔﻊ ﺇﻝﻰ
ﻤﺴﺘﻭﻯ ﺘﻭﺯﻴﻊ ﺍﻷﺭﺒﺎﺡ.
ﻴﺅﻴﺩ ﺍﻝﺒﺎﺤﺙ ﻭﺠﻬﺔ ﺍﻝﻨﻅﺭ ﺍﻝﺘﻲ ﺘﺭﻯ ﺃﻥ ﻜﺎﻓﺔ ﺒﻨﻭﺩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻴﺠﺏ
ﺃﻥ ﺘﻌﺎﻝﺞ ﻋﻠﻰ ﺃﻨﻬﺎ ﻋﺏﺀ ﻋﻠﻰ ﺍﻷﺭﺒﺎﺡ ﻭﻝﻴﺱ ﺘﻭﺯﻴﻌﺎ ﻝﻪ ،ﻻﻥ ﺍﻝﻨﺸﺎﻁ ﺍﻝﺫﻱ ﺘﺅﺩﻴﻪ
ﺍﻝﻤﻨﺸﺄﺓ ﺩﺍﺨﻠﻴﺎ ﻻ ﺠﺩﺍل ﻓﻴﻪ ،ﻴﻬﺩﻑ ﻝﺘﺤﻘﻴﻕ ﺍﻹﻴﺭﺍﺩ ﻭﺘﺤﺴﻴﻨﻪ ﻝﺫﻝﻙ ﻜﻠﻔﺘﺔ ﻋﺏﺀ ﻋﻠﻰ
ﺍﻹﻴﺭﺍﺩ ﺒﻁﺒﻴﻌﺘﻬﺎ.
ﺃﻤﺎ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﻴﺘﺭﺘﺏ ﻋﻠﻴﻬﺎ ﺨﺩﻤﺔ ﻝﻠﻤﺠﺘﻤﻊ ﻓﺈﻨﻬﺎ ﺒﻼ ﺸﻙ ﺴﺘﺅﺜﺭ
ﻓﻲ ﺘﺤﺴﻴﻥ ﺍﻹﻴﺭﺍﺩ ﻝﺼﺎﻝﺢ ﺍﻝﻤﻨﺸﺄﺓ ،ﻋﻥ ﻁﺭﻴﻕ ﺯﻴﺎﺩﺓ ﺍﻝﺘﻌﺎﻤل ﻤﻊ ﺍﻝﻤﻨﺸﺄﺓ ﺍﻝﺘﻲ
ﺘﺭﺍﻋﻲ ﻤﺴﺅﻭﻝﻴﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺯﻴﺎﺩﺓ ﻫﺫﺍ ﺍﻝﺘﻌﺎﻤل ﺴﻴﺯﻴﺩ ﺍﻹﻴﺭﺍﺩ ،ﻝﺫﻝﻙ ﻓﺎﻝﺘﻜﺎﻝﻴﻑ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻫﺫﻩ ﺘﻌﺘﺒﺭ ﺒﺩﻭﺭﻫﺎ ﻋﺒﺌ ﹰﺎ ﻋﻠﻰ ﺍﻹﻴﺭﺍﺩ ،ﻭﻝﻴﺱ ﺘﻭﺯﻴﻌﺎ ﻝﻸﺭﺒﺎﺡ ﺒﺄﻱ ﺤﺎل
ﻤﻥ ﺍﻷﺤﻭﺍل.
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ﺜﺎﻨﻴ ﹰﺎ :ﺩﻭﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﻓﻲ ﻤﺠﺎل ﺘﻁﻭﻴﺭ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ:
ﻫﻨﺎﻙ ﻭﺠﻬﺘﺎ ﻨﻅﺭ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺄﻫﻤﻴﺔ ﺍﻝﺩﻭﺭ ﺍﻝﺫﻱ ﻴﺠﺏ ﺃﻥ ﻴﻠﻌﺒﻪ ﺍﻝﻤﺤﺎﺴﺒﻭﻥ
ﻓﻲ ﻤﺠﺎل ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻸﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ-:1
ﺍﻷﻭﻝﻰ :ﺘﺭﻯ ﺃﻥ ﺘﺤﺩﻴﺩ ﻨﻅﺎﻡ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻸﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻴﺠﺏ ﺃﻥ ﺘﻌﺘﻤﺩ
ﻋﻠﻰ ﺨﺒﺭﺓ ﻋﻠﻤﺎﺀ ﺍﻻﺠﺘﻤﺎﻉ ﺒﺎﻹﻀﺎﻓﺔ ﺇﻝﻰ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ،ﻋﻠﻰ ﺍﻋﺘﺒﺎﺭ ﺃﻥ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ
ﻝﻴﺱ ﻝﺩﻴﻬﻡ ﺍﻝﺨﺒﺭﺓ ﺍﻝﻜﺎﻓﻴﺔ ﻓﻲ ﻫﺫﺍ ﺍﻝﻤﺠﺎل.
ﻭﻋﻨﺩ ﺘﺸﻐﻴل ﻨﻅﺎﻡ ﺍﻝﻘﻴﺎﺱ ﻭﺘﻭﺼﻴل ﺍﻝﻨﺘﺎﺌﺞ ﻤﻥ ﺍﺠل ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ
ﺍﻝﻤﻼﺌﻤﺔ ﻴﻜﻭﻥ ﻝﻠﻤﺤﺎﺴﺏ ﺩﻭﺭ ﻜﺒﻴﺭ ﻴﺴﺘﻁﻴﻊ ﺃﻥ ﻴﺅﺩﻴﻪ ،ﺤﻴﺙ ﻴﻤﻜﻨﻪ ﺍﻝﺘﺄﺜﻴﺭ ﻋﻠﻰ
ﻗﺭﺍﺭﺍﺕ ﺍﻹﺩﺍﺭﺓ.
ﺍﻝﺜﺎﻨﻴﺔ :ﺘﺭﻯ ﺃﻥ ﻋﻠﻰ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﺃﻥ ﻻﻴﻬﺘﻤﻭﺍ ﺒﻤﺸﻜﻠﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻸﻨﺸﻁﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻷﻥ ﺫﻝﻙ ﻴﺒﻌﺩﻫﻡ ﻜﺜﻴﺭﹰﺍ ﻋﻥ ﻤﺠﺎل ﻤﻬﺎﺭﺍﺘﻬﻡ ﻭﻤﻌﺭﻓﺘﻬﻡ ،ﻓﺎﻝﺘﺴﻠﻴﻡ
ﺒﺈﺒﺘﻜﺎﺭ ﻤﻘﺎﻴﻴﺱ ﻋﺩﻴﺩﺓ ﻝﻘﻴﺎﺱ ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻫﻭ ﺘﺴﻠﻴﻡ ﺒﺎﻝﻤﻌﺭﻓﺔ
ﺍﻝﻼ ﻤﺤﺩﻭﺩﺓ.
ﻴﺨﺎﻝﻑ ﺍﻝﺒﺎﺤﺙ ﻭﺠﻬﺔ ﺍﻝﻨﻅﺭ ﺍﻝﺜﺎﻨﻴﺔ ﺘﻤﺎﻤﺎ ،ﻻﻥ ﻭﺠﻬﺔ ﺍﻝﻨﻅﺭ ﺍﻷﻭﻝﻰ ﺘﺘﻔﻕ ﻤﻊ
ﺍﻋﺘﺒﺎﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻜﺄﺤﺩﻯ ﺍﻝﻌﻠﻭﻡ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﺘﺴﺘﺠﻴﺏ ﻝﻠﺘﻁﻭﺭ ﻭﺍﻝﺘﻐﻴﺭ ﺤﺴﺏ
ﻤﺴﺘﺠﺩﺍﺕ ﺍﻝﻌﺼﺭ ،ﻝﺫﻝﻙ ﻴﺠﺏ ﻋﻠﻰ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﺍﻻﻝﺘﺠﺎﺀ ﺇﻝﻰ ﻋﻠﻤﺎﺀ ﺍﻻﺠﺘﻤﺎﻉ
ﻭﺍﻝﻤﻬﻨﺩﺴﻴﻥ ﻭﺍﻝﺴﻴﺎﺴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩ؛ ﻝﺘﻔﺴﻴﺭ ﺍﻷﺸﻴﺎﺀ ﻭﺍﻷﻫﺩﺍﻑ ﺍﻝﻤﺭﻏﻭﺒﺔ ﺍﺠﺘﻤﺎﻋﻴ ﹰﺎ،
ﻭﻜﺫﻝﻙ ﻋﻠﻴﻬﻡ ﺍﻝﻤﺴﺎﻫﻤﺔ ﻓﻲ ﻋﻤﻠﻴﺔ ﻭﻀﻊ ﻭﺘﻨﻔﻴﺫ ﺍﻷﻫﺩﺍﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﻥ ﺨﻼل
ﺨﺒﺭﺘﻬﻡ ﺒﻤﺸﺎﻜل ﺍﻝﻘﻴﺎﺱ ﺇﺜﻨﺎﺀ ﺍﻝﺘﻨﻔﻴﺫ.
ﻭﺒﻨﺎ ﺀ ﻋﻠﻰ ﺴﺒﻕ ،ﻴﺴﺘﻐﺭﺏ ﺍﻝﺒﺎﺤﺙ ﻤﻥ ﺍﻝﻤﺸﻜﻜﻴﻥ ﺒﻘﺩﺭﺓ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﻋﻠﻰ ﺤل
ﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼﺭﺓ ،ﻭﻝﻭ ﻋﻥ ﻁﺭﻴﻕ ﺍﻝﻤﺤﺎﻭﻝﺔ ﻭﺘﻜﺭﺍﺭ ﺍﻝﺒﺤﺙ ،ﻭﻤﺎﺫﺍ
ﻋﻠﻴﻬﻡ ﻝﻭ ﺍﺴﺘﻌﺎﻨﻭﺍ ﺒﺎﻝﺒﺎﺤﺜﻴﻥ ﻓﻲ ﻤﺠﺎﻻﺕ ﻋﻠﻤﻴﺔ ﺃﺨﺭﻯ.
1- American Accounting Association, "Report Of The Committee On The Measurement Of
Social Costs" The Accounting Review, vo.l8,,P.85
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@ @ïÇbànuüa@ba@b—Ï⁄a
ﺘﻤﻬﻴﺩ.
ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل :ﺘﻌﺭﻴﻑ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻭﻤﺴﺘﻭﻴﺎﺘﻪ ﻭﻤﺠﺎﻻﺘﻪ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻨﻲ :ﻁﺭﻕ ﺍﻹﻓﺼﺎﺡ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻭﻨﻁﺎﻗﻪ ﻭﻤﻌﺎﻴﻴﺭ ﻫﺫﺍ ﺍﻹﻓﺼﺎﺡ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻝﺙ :ﻤﺯﺍﻴﺎ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﻭﺍﻝﻌﻭﺍﻤل ﺍﻝﻤـﺅﺜﺭﺓ ،ﻭﺁﺭﺍﺀ
ﺍﻝﻤﺅﻴﺩﻴﻥ ﻭﺍﻝﻤﻌﺎﺭﻀﻴﻥ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺭﺍﺒﻊ :ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻝﺩﺍﻋﻤﺔ ﻝﻺﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻭ ﺇﺴﻬﺎﻤﺎﺕ
ﺍﻝﻔﻜﺭ ﺍﻝﻤﺤﺎﺴﺒﻲ.
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ﺘﻤﻬﻴـﺩ:
ﻴﻌﺘﺒﺭ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻤﺭﹰﺍ ﻓﻲ ﻏﺎﻴﺔ ﺍﻷﻫﻤﻴﺔ ،ﻷﻥ ﺍﻝﻤﺤﺎﺴﺏ ﻴﺴﺘﻁﻴﻊ ﻤﻥ
ﺨﻼﻝﻪ ﺍﻝﺘﻌﺒﻴﺭ ﻋﻥ ﺠﻬﻭﺩﻩ ﻓﻲ ﺘﻭﻓﻴﺭ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻝﻠﻤﺴـﺘﻔﻴﺩﻴﻥ ﻭﻋﺭﻀـﻬﺎ
ﺒﺼﻭﺭﺓ ﻤﻼﺌﻤﺔ ،ﻭﻫﻭ ﻴﺸﻜل ﺍﺤﺩ ﺍﻝﻤﺒﺎﺩﺉ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﺘﻌﺎﺭﻑ ﻋﻠﻴﻬﺎ ،ﺤﻴﺙ ﺃُﺠﻤـ ﻊ
ﻋﻠﻰ ﺘﺒﻨﻲ ﻫﺫﺍ ﺍﻝﻤﺒﺩﺃ ﻋﻨﺩ ﺇﻋﺩﺍﺩ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ،ﻝﻤﺴﺎﻋﺩﺓ ﻤﺴﺘﺨﺩﻤﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴـﺔ
ﻋﻠﻰ ﺍﺘﺨﺎﺫ ﻗﺭﺍﺭﺍﺕ ﺴﻠﻴﻤﺔ ﻓﻲ ﻀﻭﺀ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﺘﻲ ﻴﺘﻡ ﺍﻝﺤﺼﻭل ﻋﻠﻴﻬﺎ ﻤﻥ ﺘﻠـﻙ
ﺍﻝﻘﻭﺍﺌﻡ.
ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل
ﺘﻌﺭﻴﻑ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻭﻤﺴﺘﻭﻴﺎﺘﻪ ﻭﻁﺭﻗﻪ
ﺍﻭ ﹰﻻ :ﺘﻌﺭﻴﻑ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ
ﻤﻥ ﺍﻷﻫﺩﺍﻑ ﺍﻝﺭﺌﻴﺴﻴﺔ ﻝﻺﻋﻼﻡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺘﺯﻭﻴﺩ ﺍﻝﻤﻌﻠﻭﻤـﺎﺕ ﻝﻐـﺭﺽ ﺍﺘﺨـﺎﺫ
ﺍﻝﻘﺭﺍﺭﺍﺕ ،ﻭﻫﺫﺍ ﻴﺘﻁﻠﺏ ﺍﻹﻓﺼﺎﺡ ﺍﻝﺴﻠﻴﻡ ﻋﻥ ﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ،ﻭﻝﻜـﻥ ﻤـﺎﺫﺍ ﻴﻌﻨـﻲ
ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ؟
ﻫﻨﺎﻙ ﺘﻌﺎﺭﻴﻑ ﻤﺘﻌﺩﺩﺓ ﻝﻺﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ،ﻭﻫﻲ ﺘﺘﻔﻕ ﻓﻲ ﻤﻀﻤﻭﻨﻬﺎ ﺇﻝﻰ ﺤـﺩ
ﻜﺒﻴﺭ .ﻭﻨﻭﺭﺩ ﻤﻨﻬﺎ ﻤﺎﻴﻠﻲ:
ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻫﻭ :ﺘﺯﻭﻴﺩ ﺠﻤﻴﻊ ﺍﻝﻔﺌﺎﺕ ﺒﺎﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﺘﻲ ﺘﻌﺘﺒـﺭ ﻤﻔﻴـﺩﺓ
ﻭﻏﻴﺭ ﻤﻅﻠﻠﻪ ﻋﻨﺩ ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻝﺭﺸﻴﺩﺓ ﺍﻝﻤﺨﺘﻠﻔﺔ ،ﻭﻋﻠـﻰ ﺃﻥ ﻴﺘـﻭﻓﺭ
ﺒﺎﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺼﻔﺎﺕ ﺍﻝﻨﻭﻋﻴﺔ ﻝﻠﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺎﻝﻴﺔ ،ﻭﻫﻲ ﺍﻝﻤﻼﺌﻤﺔ ،ﻭﺍﻝﺒﻌﺩ ﻋﻥ ﺍﻝﺘﺤﻴﺯ
ﻭﻗﺎﺒﻠﻴﺔ ﺍﻝﻔﻬﻡ ،ﻭﺍﻝﻤﻘﺎﺭﻨﺔ ،ﻭﺘﻭﻗﻴﺕ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻭﺍﻝﺸﻤﻭﻝﻴﺔ.1
1- Gray,R.H, "Accounting And Environments :An Exploration Of The Challenge Of Gently
"Accounting,
.
Sustainability,
And
Transparency,
Accountability,
For
Accounting
Organizations And Society," Vol.17,1992,pp-399-405.
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ﻋ ﺭﻑ ﺃﻴﻀ ﹰﺎ ﺒﺄﻨﻪ" :ﻅﻬﻭﺭ ﻤﺤﺘﻭﻴﺎﺕ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺒﺸﻜل ﺼـﺭﻴﺢ ﻭﻜﺎﻤـل،
ﻭ
ﻭﻻﺘﺤﺘﻤل ﺃﻜﺜﺭ ﻤﻥ ﻤﻌﻨﻰ ﺃﻭ ﺘﺤﻤل ﺃﻴﺔ ﺸﻜﻭﻙ ﻓﻲ ﻤﻌﻨﺎﻫﺎ".1
ﻭﺒﺎﻝﺘﺎﻝﻲ ﻓﻬﻭ" :ﺍﻝﻁﺭﻴﻘﺔ ﺍﻝﺘﻲ ﺘﺴﺘﻁﻴﻊ ﺍﻝﻤﻨﻅﻤﺔ ﺒﻤﻭﺠﺒﻬﺎ ﺇﻋﻼﻡ ﺍﻝﻤﺠﺘﻤﻊ ﺒﺄﻁﺭﺍﻓﻪ
ﺍﻝﻤﺨﺘﻠﻔﺔ ﻋﻥ ﻨﺸﺎﻁﺎﺘﻬﺎ ﺍﻝﻤﺨﺘﻠﻔﺔ ﺫﺍﺕ ﺍﻝﻤﻀﺎﻤﻴﻥ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺘﻌﺘﺒﺭ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴـﺔ
ﺃﻭ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﻠﺤﻘﺔ ﺒﻬﺎ ﺃﺩﺍﺓ ﻝﺫﻝﻙ".2
ﻓﺎﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻫﻭ" :ﺍﻹﻅﻬﺎﺭ ﺍﻝﻜﺎﻤل ﻭﺍﻝﻭﺍﻀﺢ ) ﻝﻠﺤﻘﺎﺌﻕ ﺃﻭ ﺍﻷﺤﻭﺍل ﺃﻭ
ﺍﻝﻀﺭﻭﻑ ﺍﻝﻤﺨﺘﻠﻔﺔ ( ﻓﻲ ﻗﺎﺌﻤﺔ ﺍﻝﻤﺭﻜﺯ ﺍﻝﻤﺎﻝﻲ ﻭﺍﻝﻘﻭﺍﺌﻡ ﺍﻷﺨﺭﻯ ،ﻭﻴﺘﺤﻘﻕ ﺫﻝﻙ ﻤـﻥ
ﺨﻼل ﺍﻝﻤﻌﺎﻤﻠﺔ ﺍﻝﻤﺘﻤﺎﺜﻠﺔ ﻝﻜﺎﻓﺔ ﺍﻝﻤﺼﺎﻝﺢ ﻓﻲ ﺍﻝﻤﻨﺸﺄﺓ ،ﻭﺍﻝﺼﺩﻕ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ
ﺍﻝﻤﺎﻝﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺘﻘﺩﻴﻡ ﺍﻝﺒﻴﺎﻨﺎﺕ ﻏﻴﺭ ﺍﻝﻤﺘﺤﻴﺯﺓ ﻋﻥ ﺤﻘﻴﻘﺔ ﺍﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼـﺎﺩﻱ
ﻭﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻼﻋﺘﻤﺎﺩ ﻋﻠﻴﻬﺎ) (Reliabilityﻓﻲ ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻝﺼﺎﺌﺒﺔ.3
ﻭﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻴﻘﺘﻀﻲ" :ﻨﺸﺭ ﻜل ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻻﻗﺘﺼـﺎﺩﻴﺔ ﺍﻝﺘـﻲ ﻝﻬـﺎ
ﻋﻼﻗﺔ ﺒﺎﻝﻤﺸﺭﻭﻉ ﺴﻭﺍﺀ ﻜﺎﻨﺕ ﻜﻤﻴﺔ ﺃﻭ ﻭﺼﻔﻴﺔ؛ ﺒﻤﺎ ﻴﺴﺎﻋﺩ ﺍﻝﻤﺴﺘﺜﻤﺭ ﻋﻠـﻰ ﺍﺘﺨـﺎﺫ
ﻗﺭﺍﺭﺍﺘﻪ ﻭﺘﺨﻔﻴﺽ ﺤﺎﻝﺔ ﻋﺩﻡ ﺍﻝﺘﺄﻜﺩ ﻝﺩﻴﻪ ﻋﻥ ﺍﻷﺤﺩﺍﺙ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻝﻤﺴﺘﻘﺒﻠﻴﺔ".4
ﻭﻴﺴﺘﺨﺩﻡ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﺘﺯﻭﻴﺩ ﻤﺘﺨﺫﻱ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺒﺎﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤـﺅﺜﺭﺓ
ﻋﻠﻰ ﺍﻝﺭﺒﺢ ﻭﺍﻝﻤﺭﻜﺯ ﺍﻝﻤﺎﻝﻲ ،ﻭﺘﻌﺘﺒﺭ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴـﺔ ﺍﻷﺴﺎﺴـﻴﺔ ﺍﻝﻌﻤـﻭﺩ ﺍﻝﻔﻘـﺭﻱ
1
-ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﺒﺩﻭﻱ"،ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺒﻴﺌﻴﺔ ﺒﻴﻥ ﺍﻝﻨﻅﺭﻴﺔ ﻭﺍﻝﺘﻁﺒﻴﻕ" ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ2007،ﻡ ،ﺹ.43
2
-ﻴﻭﺴﻑ ﺠﺭﺒﻭﻉ"،ﻤﺩﻯ ﺘﻁﺒﻴﻕ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﺎﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻓﻲ ﺸﺭﻜﺎﺕ ﻗﻁـﺎﻉ
ﻏﺯﺓ،ﻤﺠﻠﺔ ﺍﻝﺠﺎﻤﻌﺔ ﺍﻹﺴﻼﻤﻴﺔ ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ 2007 ،ﺹ.250
3
-ﺍﺤﻤﺩ ﺸﻬﻴﺭ "ﺇﻤﻜﺎﻨﻴﺔ ﺍﻝﺘﻌﺒﻴﺭ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻝﺒﻴﺌﻲ ﻭﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﺸﺄﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻤﻥ ﺨﻼل ﺍﻹﻁﺎﺭ ﺍﻝﻔﻜـﺭﻱ ﻝﻠﻨﻅﺭﻴـﺔ
ﺍﻝﻤﺤﺎﺴﺒﻴﺔ"،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴﺔ ﻝﻜﻠﻴﺔ ﺍﻝﺘﺠﺎﺭﺓ ،ﺠﺎﻤﻌﺔ ﺃﺴﻴﻭﻁ ،ﻋﺩﺩ ،25ﺩﻴﺴﻤﺒﺭ ،1998ﺹ ﺹ.83-81
4
-ﻤﺤﻤﺩ ﺍﻝﻤﻬﻨﺩﻱ ﻭﻭﻝﻴﺩ ﺯﻜﺭﻴﺎ ﺼﻴﺎﻡ"،ﺍﺜﺭ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻓﻲ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺴﻨﻭﻴﺔ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻋﻠﻰ ﺃﺴﻌﺎﺭ ﺍﻷﺴﻬﻡ
ﻓﻲ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ ﺍﻷﺭﺩﻨﻴﺔ" ﻤﺠﻠﺔ ﺩﺭﺍﺴﺎﺕ ﻝﻠﻌﻠﻭﻡ ﺍﻹﺩﺍﺭﻴﺔ ،ﺍﻝﻤﺠﻠـﺩ ﺍﻝﺭﺍﺒـﻊ ،ﺍﻝﻌـﺩﺩ،2007 ،2
ﺹ.260
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ﻝﻺﻓﺼﺎﺡ" ،ﺤﻴﺙ ﻴﺭﺍﻋﻰ ﻓﻲ ﺇﻋﺩﺍﺩﻫﺎ ﺍﻝﻤﺒﺎﺩﺉ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻘﺒﻭﻝﺔ ﻤﺜـل :ﺍﻝﺘﺒﻭﻴـﺏ،
ﻭﺍﻝﺘﻭﺤﻴﺩ ﻭﺍﻷﺭﻗﺎﻡ ﺍﻝﻤﻘﺎﺭﻨﺔ. 1
ﻭﺍﻹﻓﺼﺎﺡ ﻫﻭ ﺘﻘﺩﻴﻡ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺇﻝﻰ ﺍﻝﻤﻬﺘﻤﻴﻥ ،ﺒﺸﻜل ﻗﻭﺍﺌﻡ ﻭﺒﻴﺎﻨـﺎﺕ
ﺘﺨﺘﻠﻑ ﺒﺎﺨﺘﻼﻑ ﺍﻝﻤﻨﻔﻌﺔ ﺍﻝﻤﻨﺸﻭﺩﺓ ﻭﺍﻝﺘﻲ ﺘﺘﺄﺜﺭ ﺒﺎﺨﺘﻼﻑ ﺍﻷﻁﺭﺍﻑ ﺍﻝﻤﺴﺘﻔﻴﺩﺓ ﻤﻥ ﺘﻠﻙ
ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻤﻥ ﺠﻬﺔ ،ﻭﺒﺎﺨﺘﻼﻑ ﻤﺴﺘﻭﺍﻫﻡ ﺍﻝﺜﻘﺎﻓﻲ ،ﻭﻤﻌـﺭﻓﺘﻬﻡ ﺒﺤﻘﻴﻘـﺔ ﺍﻝﻅـﺭﻭﻑ
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻤﻥ ﺠﻬﺔ ﺃﺨﺭﻯ.2
ﻤﻥ ﺨﻼل ﺍﻝﺘﻌﺎﺭﻴﻑ ﺍﻝﺴﺎﺒﻘﺔ ﻴﺴﺘﻨﺘﺞ ﺍﻝﺒﺎﺤﺙ ،ﺃﻥ ﺍﻝﻘﺎﻋـﺩﺓ ﺍﻝﻌﺎﻤـﺔ ﻝﻺﻓﺼـﺎﺡ
ﺍﻝﻤﺤﺎﺴﺒﻲ ﻫﻲ ﺃﻥ ﻴﺘﻡ ﺍﻹﻋﻼﻡ ﻓﻲ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ ﻋﻥ ﻜل ﻤﺎﻴﺠﻌﻠﻬﺎ ﻏﻴـﺭ ﻤﻀـﻠﻠﺔ
ﻝﻤﺴﺘﺨﺩﻤﻴﻬﺎ ﻤﺘﻰ ﺍﺤﺘﺎﺠﻭﺍ ﺇﻝﻴﻬﺎ ،ﺩﻭﻥ ﺃﻴﺔ ﻋﻭﺍﺌﻕ ﺃﻭ ﺘﺸﻭﻴﺵ ﺃﻭ ﺘﻌﻘﻴﺩ.
ﻓﺎﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻴﻤﺜل ﺭﻜﻴﺯ ﹰﺓ ﺃﺴﺎﺴﻴ ﹰﺔ ﻝﻠﻔﺌﺎﺕ ﺫﺍﺕ ﺍﻝﻌﻼﻗﺔ ﺒﺎﻝﻤﻨﺸـﺎﺕ ﻋﻤﻭﻤـ ﹰﺎ،
ﻭﻓﺌﺔ ﺍﻝﻤﺴﺘﺜﻤﺭﻴﻥ ﺨﺼﻭﺼ ﹰﺎ ،ﻨﻅﺭﹰﺍ ﻝﻤﺎ ﻴﻘﺩﻤﻪ ﺍﻹﻓﺼﺎﺡ ﻤﻥ ﻤﻌﻠﻭﻤﺎﺕ ﻤﻔﻴﺩﺓ ﻓﻲ ﺍﺘﺨﺎﺫ
ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻝﻤﻼﺌﻤﺔ ،ﻭﻴﺘﻡ ﺫﻝﻙ ﻤﻥ ﺨﻼل ﺇﻋﺩﺍﺩ ﺍﻝﺘﻘـﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴـﺔ ﻭﻓﻘـ ﹰﺎ
ﻝﻠﻤﺒﺎﺩﺉ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﺘﻌﺎﺭﻑ ﻋﻠﻴﻬﺎ.
ﺇﻥ ﻤﻥ ﺍﺒﺭﺯ ﺃﻫﺩﺍﻑ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﻭﻓﻴﺭ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ،ﻭﺇﻋـﺩﺍﺩ
ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺍﻝﺘﻲ ﻤﻥ ﺸﺄﻨﻬﺎ ﺃﻥ ﺘﻌﻜﺱ ﻤﺩﻯ ﺍﻝﺘـﺯﺍﻡ ﻤﻨﻅﻤـﺎﺕ ﺍﻷﻋﻤـﺎل
ﺒﺎﻹﻓﺼﺎﺡ ﻋﻥ ﺃﺩﺍﺌﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﺴﻌﻴ ﹰﺎ ﺇﻝﻰ ﺘﻭﻓﻴﺭ ﺍﻝﻘﺩﺭ ﺍﻝﻜـﺎﻓﻲ ﻤـﻥ ﺍﻝﻤﻌﻠﻭﻤـﺎﺕ
ﺍﻝﻤﻔﻴﺩﺓ ﻓﻲ ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻝﺭﺸﻴﺩﺓ ﻝﺩﻯ ﻤﺨﺘﻠﻑ ﺍﻷﻁﺭﺍﻑ ﺫﺍﺕ ﺍﻝﺼﻠﺔ ،ﻭﻴﺘﺤﻘﻕ ﺫﻝﻙ
ﻤﻥ ﺨﻼل:3
• ﺍﻝﺼﺩﻕ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻓﻲ ﺒﻴﺎﻨﺎﺕ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
• ﺍﻝﻤﻌﺎﻤﻠﺔ ﺍﻝﻤﺘﻤﺎﺜﻠﺔ ﻝﻜﺎﻓﺔ ﺍﻝﻤﺼﺎﻝﺢ ﻓﻲ ﺍﻝﻤﻨﺸﺄﺓ.
1
-ﺤﻴﺩﺭ ﺒﻨﻲ ﻋﻁﺎ" ،ﻤﻔﺎﻫﻴﻡ ﻤﺤﺎﺴﺒﻴﺔ" ،ﺩﺍﺭ ﺍﻝﺤﺎﻤﺩ ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ،2007،ﺹ.18
-2ﺤﺴﻴﻥ ﺍﻝﻘﺎﻀﻲ ،ﻤﺄﻤﻭﻥ ﺤﻤﺩﺍﻥ ,ﻨﻅﺭﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ ,ﻤﻨﺸﻭﺭﺍﺕ ﺠﺎﻤﻌﺔ ﺩﻤﺸﻕ2000 ,ﻡ ,ﺹ.200
-3ﺍﺤﻤﺩ ﺸﻬﻴﺭ ،ﺇﻤﻜﺎﻨﻴﺔ ﺍﻝﺘﻌﺒﻴﺭ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻝﺒﻴﺌﻲ ﻝﻠﻤﻨﺸﺂﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻤﻥ ﺨﻼل ﺍﻹﻁﺎﺭ ﺍﻝﻔﻜﺭﻱ ﻝﻠﻨﻅﺭﻴـﺔ ﺍﻝﻤﺤﺎﺴـﺒﻴﺔ،
ﻤﺭﺠﻊ ﺴﺎﺒﻕ،ﺹ159
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• ﺘﻘﺩﻴﻡ ﺍﻝﺒﻴﺎﻨﺎﺕ ﻏﻴﺭ ﺍﻝﻤﺘﺤﻴﺯﺓ ﻋﻥ ﺤﻘﺎﺌﻕ ﺍﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺠﺘﻤﺎﻋﻲ.
ﺇﻥ ﻨﻁﺎﻕ ﺍﻻﻫﺘﻤﺎﻡ ﺍﻹﻋﻼﻤﻲ ﻝﻠﻤﺤﺎﺴﺒﺔ)ﺍﻹﻓﺼﺎﺡ( ﻝﻡ ﻴﻌﺩ ﻤﻘﺘﺼﺭﹰﺍ ﻋﻠﻰ ﻓﺌـﺔ ﺃﻭ
ﻁﺎﺌﻔﺔ ﻤﻌﻴﻨﺔ ﻤﻥ ﺃﺼﺤﺎﺏ ﺍﻝﻤﺼﺎﻝﺢ ،ﻭﺇﻨﻤﺎ ﻴﺠﺏ ﺃﻥ ﻴﻤﺘﺩ ﻝﻴﺄﺨﺫ ﻓﻲ ﺍﻻﻋﺘﺒـﺎﺭ ﺃﺜـﺭ
ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ،ﻭﻤﺩﻯ ﻓﺎﺌﺩﺘﻬﺎ ﻓﻲ ﺘﻭﺠﻴﻪ ﺴﻠﻭﻙ ﻜﺎﻓﺔ ﺍﻝﻘﻁﺎﻋﺎﺕ.
ﻤﺎﺴﺒﻕ ﺫﻜﺭﻩ ،ﻴﻌﺘﺒﺭ ﺘﺠﺴﻴﺩﺍ ﻝﻼﺘﺠﺎﻩ ﺍﻝﺤﺩﻴﺙ ﻓﻲ ﺍﻹﻋﻼﻡ ﺍﻝﻤﺤﺎﺴـﺒﻲ ،ﻭﺍﻝـﺫﻱ
ﻴﻭﺠﻪ ﺍﻫﺘﻤﺎﻡ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺼﻭﺏ ﺃﻫﺩﺍﻑ ﺃﻜﺜﺭ ﺍﺘﺴﺎﻋﺎ ﺒﺤﻴﺙ ﺘﺘﻀﻤﻥ ﺨﺩﻤﺔ ﺍﻝﻤﺠﺘﻤـﻊ
ﺒﺄﻜﻤﻠﻪ ﻭﺍﻝﻌﻤل ﻋﻠﻰ ﺯﻴﺎﺩﺓ ﺭﻓﺎﻫﻴﺘﻪ.
ﺇﻥ ﺍﻫﺘﻤﺎﻡ ﺍﻝﺩﻭﻝﺔ ﻭﺍﻝﻤﺠﺘﻤﻊ ﺒﺎﻵﺜﺎﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻋﻥ ﻁﺭﻴﻕ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ
ﻜﺎﻥ ﻝﻤﺤﺎﻭﻝﺔ ﺍﻝﺘﻌﺒﻴﺭ ﻋﻥ ﺘﻠﻙ ﺍﻵﺜﺎﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻨﺴﺠﺎﻤﺎ ﻤـﻊ ﺍﻝـﺩﻭﺭ ﺍﻻﺠﺘﻤـﺎﻋﻲ
ﻭﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻝﺸﺎﻤل ﺍﻝﺫﻱ ﺘﻘﻭﻡ ﺒﻪ ﺍﻝﻤﺤﺎﺴﺒﺔ.1
ﻭﻗﺩ ﺘﻤﻴﺯ ﻋﻘﺩ ﺍﻝﺴﺒﻌﻴﻨﻴﺎﺕ ﻤﻥ ﺍﻝﻘﺭﻥ ﺍﻝﻤﺎﻀﻲ ﺒﻌﺩﺩ ﻤﻥ ﺍﻝﻤﺤـﺎﻭﻻﺕ ﺍﻝﻨﻅﺭﻴـﺔ
ﻭﺍﻝﻌﻤﻠﻴﺔ ﻝﻺﻓﺼﺎﺡ ﻋﻥ ﺍﻝﺒﻌﺩ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﻭﻗﺩ ﻜﺎﻥ ﻫﺫﺍ ﺍﻝﺒﻌﺩ ﻤﻭﻀﻭﻋ ﹰﺎ ﻝﻌـﺩﺩ ﻤـﻥ
ﺍﻝﻤﻨﺎﻗﺸﺎﺕ ﺍﻝﺘﻲ ﻋﻘﺩﺘﻬﺎ ﻝﺠﻨﺔ ﺍﻝﺒﻭﺭﺼﺔ) (SESﻓﻲ ﺍﻝﻭﻻﻴﺎﺕ ﺍﻝﻤﺘﺤﺩﺓ ،ﻭﻜﺫﻝﻙ ﻤﺠﻤـﻊ
ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﺍﻷﻤﺭﻴﻜﻲ) .(AAAﻜﻤﺎ ﺸﻜﻠﺕ ﻋـﺩﺓ ﻤﻨﻅﻤـﺎﺕ ﻜﻤﺠﻠـﺱ ﺍﻻﻓﻀـﻠﻴﺎﺕ
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ) (CEPﻝﺠﻤﻊ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﺸﺭﻜﺎﺕ ،ﻨﻅـﺭﹰﺍ
ﻷﻥ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺼﻨﻔﺔ ﺒﺸﻜل ﺍﺨﺘﻴﺎﺭﻱ ﻤﻥ ﻗﺒل ﺍﻝﺸﺭﻜﺎﺕ ﻗـﺩ ﻻﺘﻜـﻭﻥ ﺼـﺎﻝﺤﺔ
ﻝﻠﻤﻘﺎﺭﻨﺔ.
ﺜﺎﻨﻴ ﹰﺎ :ﻤﺴﺘﻭﻴﺎﺕ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ
ﻴﺭﻯ ﺍﻝﺒﺎﺤﺜﻭﻥ ﺃﻥ ﻝﻺﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻤﺴﺘﻭﻴﺎﺕ ﻤﺘﻌـﺩﺩﺓ ،ﻭﻴﺠـﺏ ﺃﻥ ﻴﺄﺨـﺫ
ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﺤﺩ ﺍﻷﻨﻭﺍﻉ ﺍﻵﺘﻴﺔ:
- 1ﺤﺴﻴﻥ ﺍﻝﻘﺎﻀﻲ ،ﻤﺄﻤﻭﻥ ﺤﻤﺩﺍﻥ "،ﻨﻅﺭﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ " ،ﺩﺍﺭ ﺍﻝﺜﻘﺎﻓﺔ ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ ،ﺍﻝﻁﺒﻌﺔ ﺍﻷﻭﻝـﻰ ،ﻋﻤـﺎﻥ ،ﺍﻷﺭﺩﻥ،
ﺹ– ﺹ .354-353
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.1ﺍﻹﻓﺼﺎﺡ ﺍﻝﺘﺎﻡ:1
ﺇﻥ ﺍﻹﻓﺼﺎﺡ ﺍﻝﺘﺎﻡ ﻋﻥ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﻴﺘﻭﺠﺏ ﺇﻅﻬﺎﺭﻫﺎ ﺒﺎﻝﻜﺎﻤل ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ
ﺍﻝﻤﺎﻝﻴﺔ ،ﺒﺤﻴﺙ ﺘﻜﻭﻥ ﻫﺫﻩ ﺍﻝﺒﻴﺎﻨﺎﺕ ﻀﺭﻭﺭﻴﺔ ﻭﺘﺨﺩﻡ ﻤﺴﺘﺨﺩﻤﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ.
ﻭﻴﺘﻁﻠﺏ ﻫﺫﺍ ﺍﻹﻓﺼﺎﺡ ﺃﻥ ﺘﺼﻤﻡ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻭﺘﻌﺩ ﺒﺤﻴـﺙ ﺘﺼـﻭﺭ ﺒﺩﻗـﺔ
ﺍﻹﺤﺩﺍﺙ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺘﻲ ﺃﺜﺭﺕ ﻓﻲ ﺍﻝﺸﺭﻜﺔ ﺨﻼل ﻓﺘﺭﺓ ﺯﻤﻨﻴﺔ ﻤﻌﻴﻨﺔ.
ﻭﻴﻔﺘﺭﺽ ﻫﺫﺍ ﺍﻹﻓﺼﺎﺡ ﺃﻥ ﻻﺘﺤﺫﻑ ﺃﻭ ﺘﺤﺠﺏ ﺃﻴﺔ ﻤﻌﻠﻭﻤﺎﺕ ﺠﻭﻫﺭﻴـﺔ ﺘـﺅﺜﺭ
ﻋﻠﻰ ﻗﺭﺍﺭﺍﺕ ﺍﻝﻤﺴﺘﺜﻤﺭﻴﻥ ﺍﻝﻌﺎﺩﻴﻴﻥ.
ﻭﻋﻠﻰ ﺍﻝﺭﻏﻡ ﻤﻥ ﻜل ﻤﺎﺫﻜﺭ ﻻﻴﻌﻨﻲ ﻫﺫﺍ ﺍﻹﻓﺼﺎﺡ ﻋﺭﺽ ﻜﺎﻓﺔ ﺍﻝﺘﻔﺎﺼـﻴل ﻤـﻥ
ﺃﺤﺩﺍﺙ ﻭﻋﻤﻠﻴﺎﺕ ﺩﻭﻥ ﺘﻤﻴﻴﺯ ،ﻭﺫﻝﻙ ﻝﺴﺒﺒﻴﻥ ﻫﻤﺎ:
-
ﺇﻥ ﺇﻨﺘﺎﺝ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻴﺤﺘﺎﺝ ﺇﻝﻰ ﺘﻜﻠﻔﺔ ﻻﻥ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺴـﻠﻌﺔ ﺍﻗﺘﺼـﺎﺩﻴﺔ ﺫﺍﺕ
ﻗﻴﻤﺔ ﻭﻋﻠﻰ ﺫﻝﻙ ﻴﺤﻜﻡ ﺇﻨﺘﺎﺝ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺃﻥ ﺘﻜﻭﻥ ﻤﻨﻔﻌﺘﻬﺎ ﺍﻜﺒﺭ ﻤﻥ ﺘﻜﻠﻔﺔ ﺇﻨﺘﺎﺠﻬﺎ
-
ﺇﻥ ﻜﺜﺭﺓ ﺍﻝﺘﻔﺎﺼﻴل ﻏﻴﺭ ﺍﻝﻤﻬﻤﺔ ﺘﻌﻤل ﻋﻠﻰ ﺘﺨﻔﻴﺽ ﺍﻝﻘﺩﺭﺓ ﻋﻠﻰ ﺍﻻﺴﺘﻴﻌﺎﺏ.
.2ﺍﻹﻓﺼﺎﺡ ﺍﻝﻌﺎﺩل:
ﻭﻴﺘﻤﺜل ﺒﻌﺭﺽ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺒﻁﺭﻴﻘﺔ ﺘﻀﻤﻥ ﻭﺼﻭﻝﻬﺎ ﺒﻨﻔﺱ ﺍﻝﻘـﺩﺭ ﺇﻝـﻰ ﻜﺎﻓـﺔ
ﺍﻝﻤﺴﺘﻔﻴﺩﻴﻥ ﺩﻭﻥ ﺘﺤﻴﺯ ﺇﻝﻰ ﺠﻬﺔ ﺩﻭﻥ ﺃﺨﺭﻯ ،ﻭﺒﺫﻝﻙ ﻴﺠﺏ ﺘﺯﻭﻴﺩ ﺠﻤﻴﻊ ﻤﺴـﺘﺨﺩﻤﻲ
ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺒﺎﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﻨﻔﺴﻬﺎ ﻓﻲ ﻭﻗﺕ ﻭﺍﺤﺩ.2
.3ﺍﻹﻓﺼﺎﺡ ﺍﻝﻜﺎﻓﻲ:
ﻴﻌﻨﻲ ﻫﺫﺍ ﺍﻹﻓﺼﺎﺡ ﺃﻥ ﺘﺸﺘﻤل ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻭﺍﻝﺘﻔﺴﻴﺭﺍﺕ ﺍﻝﻤﺭﻓﻘـﺔ ﺒﻬـﺎ ﻜـل
ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺘﺎﺤﺔ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻝﻤﻨﺸﺄﺓ ﻝﺘﺠﻨﺏ ﺘﻀﻠﻴل ﺍﻹﻁﺭﺍﻑ ﺍﻝﻤﺴﺘﺨﺩﻤﺔ ﻝﻠﻘﻭﺍﺌﻡ.
1
-ﺭﻀﻭﺍﻥ ﺤﻠﻭﺓ ﺤﻨﺎﻥ"،ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﻤﻌﺎﺼﺭ ﻤﻥ ﺍﻝﻤﺒﺎﺩﺉ ﺍﻝﻰ ﺍﻝﻤﻌﺎﻴﻴﺭ -ﺩﺭﺍﺴﺔ ﻤﻌﻤﻘﺔ ﻓﻲ ﻨﻅﺭﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ"،
ﺩﺍﺭ ﻭﺍﺌل ﻝﻠﻨﺸﺭ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ ،2003،ﺹ.447
2
-ﺤﺴﻥ ﺍﻴﻨﺎﺱ"،ﺍﻝﻔﺠﻭﺓ ﺒﻴﻥ ﺍﻹﻓﺼﺎﺡ ﻓﻲ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻭﺍﻹﻓﺼﺎﺡ ﻓﻲ ﺍﻝﺘﺩﻗﻴﻕ ﻓﻲ ﻅل ﺍﻝﻘﻭﺍﻋﺩ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﺩﻭﻝﻴﺔ ﺍﻝﺼـﺎﺩﺭﺓ
ﻋﻥ ﻤﺠﻠﺱ ﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﻌﺭﺍﻗﻲ" ،ﻤﺠﻠﺔ ﺍﻝﻤﺤﺎﺴﺏ ﺍﻝﻘﺎﻨﻭﻨﻲ ﺍﻝﻌﺭﺒﻲ ،ﺍﻝﻌﺩﺩ 7ﺤﺯﻴﺭﺍﻥ ﻋﺎﻡ 2002ﻡ.
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ﻭﻫﺫﺍ ﻴﻌﻨﻲ ﻀﺭﻭﺭﺓ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻝﺤﺩ ﺍﻷﺩﻨﻰ ﻤﻥ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺎﻝﻴـﺔ ﺍﻝﻭﺍﺠـﺏ
ﺇﻅﻬﺎﺭﻫﺎ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻝﺠﻌﻠﻬﺎ ﻏﻴﺭ ﻤﻀﻠﻠﺔ ،ﻭﺒﺎﻝﺘﺎﻝﻲ ﻴﺴﺘﻁﻴﻊ ﺠﻤﻴﻊ ﺍﻝﻤﻬﺘﻤـﻴﻥ
ﺍﺘﺨﺎﺫ ﻗﺭﺍﺭﺍﺘﻬﻡ ﺒﻜل ﺩﻗﺔ ﺩﻭﻥ ﺃﻴﺔ ﻤﻌﻭﻗﺎﺕ.1
ﻭﻴﻤﻜﻥ ﺘﺼﻨﻴﻑ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻭﺍﺠﺏ ﺍﻹﻓﺼﺎﺡ ﻋﻨﻬﺎ ﻓﻲ ﺍﻵﺘﻲ:2
ﻤﻌﻠﻭﻤﺎﺕ ﻜﻤﻴﺔ)ﻤﺎﻝﻴﺔ(:ﻴﻤﻜﻥ ﺘﺤﺩﻴﺩ ﺜﻼﺜﺔ ﻤﺠﺎﻻﺕ ﺃﺴﺎﺴﻴﺔ ﻴﻤﻜﻥ ﻤﻥ ﺨﻼﻝﻬﺎ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻝﻤﻌﻠﻭﻤـﺎﺕ
ﺍﻝﻜﻤﻴﺔ ﻤﻤﺜﻠﺔ ﻓﻲ ﻗﺎﺌﻤﺔ ﺍﻝﺩﺨل ،ﻗﺎﺌﻤﺔ ﺍﻝﻤﺭﻜﺯ ﺍﻝﻤﺎﻝﻲ ،ﻗﺎﺌﻤﺔ ﺍﻝﺘﻐﻴﺭ ﻓﻲ ﺤﻘﻭﻕ ﺍﻝﻤﻠﻜﻴﺔ.
ﻭﻴﺘﻡ ﺘﻀﻤﻴﻥ ﻫﺫﻩ ﺍﻝﻘﻭﺍﺌﻡ ﺒﺄﺭﻗﺎﻡ ﺘﻌﺒﺭ ﻋﻥ ﻤﺒﺎﻝﻎ ﻓﻌﻠﻴﺔ ﺃﻭ ﺘﻘﺩﻴﺭﻴﺔ)ﺘﻘﺭﻴﺒﻴـﺔ( ﻨﺘﻴﺠـﺔ
ﺍﻹﺤﺩﺍﺙ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺘﻲ ﻗﺎﻤﺕ ﺒﻬﺎ ﺍﻝﻤﻨﺸﺄﺓ.
ﻭﻫﺫﺍ ﺍﻝﺠﺎﻨﺏ ﻤﻥ ﺍﻹﻓﺼﺎﺡ ﻴﻠﻘﻰ ﺍﺴﺘﺠﺎﺒﺔ ﻜﺒﻴﺭﺓ ﻤﻥ ﻗﺒل ﺍﻝﻤﺴﺘﻔﻴﺩﻴﻥ ﻤـﻥ ﺇﻋـﺩﺍﺩ
ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﻨﺸﻭﺭﺓ.
ﻤﻌﻠﻭﻤﺎﺕ ﻭﺼﻔﻴﻪ)ﻏﻴﺭ ﻜﻤﻴﺔ(:ﻴﺘﻡ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻫﺫﺍ ﺍﻝﺠﺎﻨﺏ ﻓﻲ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺒﺸﻜل ﻭﺼﻔﻲ ﻤﻥ ﺸـﺄﻨﻪ
ﺃﻥ ﻴﺯﻴﺩ ﻤﻥ ﻓﻬﻡ ﺍﻝﻤﺴﺘﺨﺩﻡ ﻭﺜﻘﺘﻪ ﺒﺎﻝﻤﺒﺎﻝﻎ ﺍﻝﻨﻘﺩﻴﺔ ﺍﻝﻅﺎﻫﺭﺓ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ.
ﻭﻏﺎﻝﺒﺎ ﻤﺎﺘﻜﻭﻥ ﻫﺫﻩ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻤﺭﺘﺒﻁﺔ ﺒﺎﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻜﻤﻴﺔ ،ﻭﻴﺘﻡ ﺍﻹﻓﺼﺎﺡ ﻋﻨﻬﺎ ﻤﻥ
ﺨﻼل ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺭﺌﻴﺴﻴﺔ ﻭﻤﻥ ﺨﻼل ﻗﻭﺍﺌﻡ ﻤﻠﺤﻘﺔ ،ﺃﻭ ﺍﻝﻤﻼﺤﻅـﺎﺕ ﺍﻝﻬﺎﻤﺸـﻴﺔ
ﺒﺎﻹﻀﺎﻓﺔ ﺇﻝﻰ ﺘﻘﺭﻴﺭ ﺍﻹﺩﺍﺭﺓ.
ﻭﻴﺒﻭﺏ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻁﺒﻘﺎ ﻝﻠﺘﺸﺭﻴﻌﺎﺕ ﺇﻝﻰ:3
ﺍﻹﻓﺼﺎﺡ ﺍﻻﺨﺘﻴﺎﺭﻱ :ﻴﺘﻡ ﻭﻓﻘ ﹰﺎ ﻝﺴﻠﻭﻙ ﺍﻹﺩﺍﺭﺓ ﺍﻝﺘﻲ ﺘﺭﻯ ﻀﺭﻭﺭﺓ ﺤﺠـﺏ ﺒﻌـﺽﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﻨﺸﺎﻁ ﺍﻝﺸﺭﻜﺔ ﺒﻤﺎ ﻴﻜﻔل ﺤﻤﺎﻴﺘﻬﺎ ﻓﻲ ﺍﻝﻤﺴﺘﻘﺒل.
1
-ﻁﺎﺭﻕ ﺤﻤﺎﺩ"،ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ" ،ﺒﺩﻭﻥ ﺩﺍﺭ ﻨﺸﺭ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ ،2007،ﺹ.53
- 2ﺍﻝﻤﺭﺠﻊ ﺍﻝﺴﺎﺒﻕ ،ﻨﻔﺱ ﺍﻝﺼﻔﺤﺔ.
3
-ﺼﻔﻭﺓ ﻋﻠﻲ ﺤﻤﻴﺩﺓ ﻭﻤﺤﻤﺩ ﺭﺃﻓﺕ ﺭﺸﺎﺩ "،ﻤﺘﻁﻠﺒﺎﺕ ﻭﻤﻌﺎﻴﻴﺭ ﺍﻹﻓﺼﺎﺡ ﻓﻲ ﻤﻨﺸﺎﺕ ﺍﻝﺘﺎﻤﻴﻥ " ،ﻤﺠﻠﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻭﺍﻹﺩﺍﺭﺓ
ﻭﺍﻝﺘﺄﻤﻴﻥ ،ﻜﻠﻴﺔ ﺍﻝﺘﺠﺎﺭﺓ ،ﺠﺎﻤﻌﺔ ﺍﻝﻘﺎﻫﺭﺓ ،ﺍﻝﻌﺩﺩ)،(53ﺍﻝﺴﻨﺔ ﺍﻝﺜﺎﻤﻨﺔ ﻭﺍﻝﺜﻼﺜﻭﻥ ،1998،ﺹ ﺹ.282-276
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ﻏﻴﺭ ﺃﻥ ﻫﺫﺍ ﺍﻝﺘﺼﺭﻑ ﺘﺸﻭﺒﻪ ﺍﻝﺸﻜﻭﻙ ﺤـﻭل ﺭﻏﺒـﺔ ﺍﻝﻤـﺩﺭﺍﺀ ﺤﻔـﻅ ﻫـﺫﻩ
ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻝﺘﺤﻘﻴﻕ ﻤﺼﺎﻝﺢ ﺫﺍﺘﻴﺔ ،ﻭﺃﻴﻀﺎ ﻗﺼﺭ ﺍﻝﻨﻅﺭ ﺒﺸﺄﻥ ﺍﻝﻤﻌﺎﻤﻼﺕ ﻓـﻲ ﺃﺴـﻬﻡ
ﺍﻝﺸﺭﻜﺔ ﺒﺎﻝﺒﻭﺭﺼﺔ.
ﺍﻹﻓﺼﺎﺡ ﺍﻹﺠﺒﺎﺭﻱ :ﻨﻅﺭﹰﺍ ﻝﻌﺩﻡ ﻭﺠﻭﺩ ﺍﺘﻔﺎﻕ ﺤﻭل ﻤﺩﻯ ﺍﻹﻓﺼـﺎﺡ ﺍﻝـﺫﻱ ﻴﻠﺒـﻲﺭﻏﺒﺎﺕ ﺍﻝﻤﺴﺘﻔﻴﺩﻴﻥ ﻤﻥ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻓﻲ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ ﻭﻏﻴﺭﻫﺎ ،ﻭﻨﻅـﺭﹰﺍ
ﻝﺘﻀﺎﺭﺏ ﺍﻝﻤﺼﺎﻝﺢ ﺒﻴﻥ ﻤﺨﺘﻠﻑ ﺍﻷﻁﺭﺍﻑ ﻝﺠﺄﺕ ﺍﻝﺠﻬﺎﺕ ﺍﻝﺭﺴﻤﻴﺔ ﺍﻝﻤﻌﻨﻴﺔ ﺒﺎﻹﻓﺼﺎﺡ
ﻓﻲ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺇﻝﻰ ﺍﻝﺘﺩﺨل ﻓﻲ ﺯﻴﺎﺩﺓ ﻤﺤﺘﻭﻯ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ.
ﻭﻋﻠﻴﻪ ﻓﺈﻥ ﻫﺫﺍ ﺍﻹﻓﺼﺎﺡ ﻗﺎﺌﻡ ﻋﻠﻰ ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﻭﺍﻝﺘﻌﻠﻴﻤﺎﺕ ﺍﻝﺘﻲ ﺘﺠﺒﺭ ﺍﻝﻤﻨﺸﺎﺕ ﻋﻠﻰ
ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﺘﻲ ﺘﺤﺎﻭل ﺍﻹﺩﺍﺭﺓ ﺤﺠﺒﻬﺎ.
ﺜﺎﻝﺜ ﹰﺎ :ﻤﺠﺎﻻﺕ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻋﻠﻰ ﺍﻝﻤﻨﺸﺎﺓ ﺃﻥ ﺘﻔﺼﺢ ﻋﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﻤﺠﺎﻻﺕ ﺍﻵﺘﻴﺔ:
-1ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ﺍﻝﻤﺤﻴﻁﺔ ﺒﺎﻝﻤﻨﺸﺄﺓ ،ﻭﻴﺘﻀﻤﻥ ﺒﻌﺽ ﺃﻭ ﻜل ﺍﻷﺸﻜﺎل ﺍﻵﺘﻴﺔ:1
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ﺍﻝﺘﺤﻜﻡ ﻓﻲ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻨﺎﺘﺞ ﻤﻥ ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ ﻝﻠﻤﻨﺸﺄﺓ.
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ﺍﻝﺒﺤﻭﺙ ﻭﺍﻝﺩﺭﺍﺴﺎﺕ ﻓﻲ ﺍﻝﻤﻴﺎﺩﻴﻥ ﺍﻝﺤﺩﻴﺜﺔ ﻝﻠﺘﻘﻠﻴل ﻤﻥ ﺍﻝﺘﻠﻭﺙ ﺍﻝﺼﻨﺎﻋﻲ.
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ﺤﻤﺎﻴﺔ ﺍﻷﺭﺍﻀﻲ ﺍﻝﺯﺭﺍﻋﻴﺔ ﻤﻥ ﺍﻝﺯﺤﻑ ﺍﻝﺼﻨﺎﻋﻲ.
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ﺘﻭﻓﻴﺭ ﺍﻝﻁﺎﻗﺔ ،ﻭﺤﺴﻥ ﺍﺴﺘﻐﻼل ﺍﻝﻤﻭﺍﺭﺩ ﺍﻷﻭﻝﻴﺔ ،ﻭﺇﻋﺎﺩﺓ ﺘﺸﻐﻴﻠﻬﺎ.
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ﺍﻝﺘﺨﻠﺹ ﻤﻥ ﻤﺨﻠﻔﺎﺕ ﺍﻝﻤﻨﺸﺄﺓ ﺒﻁﺭﻴﻘﺔ ﺼﺤﻴﺔ ﺘﻤﻨﻊ ﺍﻝﺘﻠﻭﺙ.
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ﺘﺠﻤﻴل ﺍﻝﻤﻨﺎﻁﻕ ﺍﻝﻤﺤﻴﻁﺔ ﺒﺎﻝﻤﻨﺸﺄﺓ ﺒﺯﺭﺍﻋﺔ ﺍﻷﺸﺠﺎﺭ ﻭﺍﻷﺯﻫﺎﺭ.
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ﺍﻝﺘﻌﺎﻭﻥ ﻤﻊ ﺠﻤﻌﻴﺔ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ﻓﻲ ﺍﻷﻤﻭﺭ ﺍﻷﺨﺭﻯ.
1-Yamagami, T. And Katsuhiko K.,"A Not On Corporate Social Disclosure In Japan",
Accounting Auditing And Accountability Journal, Vol.4.No.4.1994.Pp-32-39.
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-2ﺘﻨﻤﻴﺔ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﺒﺸﺭﻴﺔ)ﺍﻝﻌﺎﻤﻠﻴﻥ( ﻭﻴﺘﻀﻤﻥ ﺒﻌﺽ ﺃﻭ ﻜل ﺍﻵﺘﻲ:1
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ﺘﺩﺭﻴﺏ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻝﺭﻓﻊ ﻜﻔﺎﺀﺘﻬﻡ ﻭﺃﺩﺍﺌﻬﻡ ﺍﻝﻭﻅﻴﻔﻲ.
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ﺘﻭﻓﻴﺭ ﺍﻝﺭﻋﺎﻴﺔ ﻭﺍﻝﺘﺄﻤﻴﻥ ﺍﻝﺼﺤﻲ ﻝﻠﻌﺎﻤﻠﻴﻥ ،ﻭﻷﺴﺭﻫﻡ.
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ﺘﻭﻓﻴﺭ ﻤﺴﻜﻥ ﻤﻨﺎﺴﺏ ﻝﻠﻌﺎﻤﻠﻴﻥ ،ﻭﻭﺴﺎﺌل ﻤﻭﺍﺼﻼﺕ ﻭﺘﻨﻘل ﻤﺭﻴﺤﺔ.
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ﺘﻭﻓﻴﺭ ﻤﻌﺩﺍﺕ ﺸﺭﻭﻁ ﺍﻝﺴﻼﻤﺔ ﺍﻝﺼﻨﺎﻋﻴﺔ ﻝﺤﻤﺎﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ.
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ﺘﻬﻴﺌﺔ ﻅﺭﻭﻑ ﺍﻝﻌﻤل ﺍﻝﻤﻨﺎﺴﺒﺔ ﻭﺃﻭﻗﺎﺕ ﻝﻠﺭﺍﺤﺔ ،ﻭﺇﻨﺸﺎﺀ ﻓﺭﻕ ﺭﻴﺎﻀﻴﺔ.
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ﺘﺸﻐﻴل ﺍﻷﻗﻠﻴﺎﺕ)ﺇﻥ ﻭﺠﺩﺕ(.
-3ﺘﺤﺴﻴﻥ ﺠﻭﺩﺓ ﺍﻝﻤﻨﺘﺞ ﻭﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ ﻭﻴﺘﻀﻤﻥ ﺒﻌـﺽ ﺃﻭ ﻜـل ﺍﻷﺸـﻜﺎل
ﺍﻵﺘﻴﺔ:2
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ﻤﻁﺎﺒﻘﺔ ﺍﻝﺴﻠﻊ ﻝﻠﺠﻭﺩﺓ ﻭﻤﻌﺎﻴﻴﺭ ﺍﻷﻤﺎﻥ ﻭﺍﻝﺴﻼﻤﺔ.
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ﺍﺤﺘﻭﺍﺀ ﺍﻝﻤﻨﺘﺠﺎﺕ ﻋﻠﻰ ﺇﺭﺸﺎﺩﺍﺕ ﻭﺍﻀـﺤﺔ ﺘﺒـﻴﻥ ﺍﻝﻤﺤﺘﻭﻴـﺎﺕ ﻭﺍﺴـﺘﺨﺩﺍﻤﻬﺎ
ﻭﺍﻝﺼﻼﺤﻴﺔ.
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ﺍﻝﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﺃﺴﺎﻝﻴﺏ ﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ.
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ﺘﺤﺴﻴﻥ ﺍﻫﺘﻤﺎﻤﺎﺕ ﺍﻝﺠﻤﺎﻫﻴﺭ.
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ﺍﻻﻫﺘﻤﺎﻡ ﺒﺸﻜﺎﻭﻱ ﻭﺍﻗﺘﺭﺍﺤﺎﺕ ﺍﻝﻤﺴﺘﻬﻠﻜﻴﻥ.
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ﺍﻹﻨﻔﺎﻕ ﻓﻲ ﻤﻴﺎﺩﻴﻥ ﺨﺩﻤﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ.
- 1ﻋﺒﺩ ﺍﻝﻨﺎﺼﺭ ﻨﻭﺭ ﻭﻤﻨﻴﺭ ﺸﺎﻜﺭ"،ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﺤﺎﻭﻝﺔ ﺒﻨﺎﺀ ﻨﻤﻭﺫﺝ ﻝﻘﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﻓـﻲ
ﺍﻝﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ -ﺩﺭﺍﺴﺔ ﺘﻁﺒﻴﻘﻴﺔ ﻋﻠﻰ ﺇﺤﺩﻯ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﺼﻨﺎﻋﻴﺔ ،ﻭﺭﻗﺔ ﻋﻤل ﻓﻲ ﻨﺩﻭﺓ"ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻭﺩﻭﺭﻫﺎ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻝﺘﻨﻤﻴﺔ ﺍﻝﺸﺎﻤﻠﺔ ﻓﻲ ﺍﻷﺭﺩﻥ" ،ﺠﺎﻤﻌﺔ ﺍﻹﺴﺭﺍﺀ ،ﻋﻤﺎﻥ،ﺍﻷﺭﺩﻥ 15،ﻜﺎﻨﻭﻥ ﺍﻝﺜﺎﻨﻲ ﻝﻌﺎﻡ ،2000ﺹ.8
2
-ﻨﻭﺍﻑ ﻓﺨﺭ ،ﻭﺍﺨﺭﻭﻭﻥ"،ﺍﻝﻤﺸﻜﻼﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼﺭﺓ" ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ،ﺹ.513-512
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-4ﺨﺩﻤﺔ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ﻭﻴﺘﻀﻤﻥ ﺒﻌﺽ ﺃﻭ ﻜل ﻤﺎﻴﻠﻲ:1
•
ﺍﻝﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺇﺘﺎﺤﺔ ﻓﺭﺹ ﺍﻝﺘﺩﺭﻴﺏ ﻝﺠﻤﻴﻊ ﺃﻓﺭﺍﺩ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ.
•
ﺩﻋﻡ ﺍﻝﻤﺅﺴﺴﺎﺕ ﺍﻝﺘﻌﻠﻴﻤﻴﺔ ،ﻭﺍﻝﻤﺭﺍﻓﻕ ﺍﻝﺼﺤﻴﺔ ،ﻭﺍﻷﻨﺩﻴـﺔ ﺍﻝﺭﻴﺎﻀـﻴﺔ ﻝﺘﺤﻘﻴـﻕ
ﺭﻓﺎﻫﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ.
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ﺘﺸﻐﻴل ﺫﻭﻱ ﺍﻻﺤﺘﻴﺎﺠﺎﺕ ﺍﻝﺨﺎﺼﺔ.
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ﺍﻝﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺍﻝﻠﺠﺎﻥ ﺍﻝﺤﻜﻭﻤﻴﺔ ،ﻭﺃﻨﺸﻁﺔ ﺍﻝﻘﻁﺎﻉ ﺍﻝﻌﺎﻡ.
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ﺇﻗﺎﻤﺔ ﺍﻝﻤﺸﺎﺭﻴﻊ ﻓﻲ ﺍﻷﻤﺎﻜﻥ ﺍﻷﻗل ﺘﻁﻭﺭﹰﺍ.
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ﺍﻝﺘﺒﺭﻋﺎﺕ ﻝﺼﺎﻝﺢ ﺍﻝﺠﻤﻌﻴﺎﺕ ﺍﻝﺨﻴﺭﻴﺔ ،ﻭﺍﻝﺘﻌﺎﻭﻨﻴﺔ ،ﻭﺍﻷﻨﺩﻴﺔ ﺍﻝﻤﺤﻠﻴﺔ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻨﻲ:
ﻁﺭﻕ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﺍﻝﻨﻁﺎﻕ،ﺍﻝﻤﻌﺎﻴﻴﺭ
ﺍﻭ ﹰﻻ :ﻁﺭﻕ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻴﺘﻡ ﺘﺤﺩﻴﺩ ﺇﻻﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺒﺄﺤﺩﻯ ﺍﻝﻁﺭﻕ ﺍﻝﺘﺎﻝﻴﺔ:2
-1ﺍﻹﻓﺼﺎﺡ ﻓﻲ ﺘﻘﺎﺭﻴﺭ ﻤﻨﻔﺼﻠﺔ ﻋﻥ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻭﻤﻠﺤﻘﺎﺘﻬﺎ ،ﻭﺒﻐﺽ ﺍﻝﻨﻅﺭ ﻋـﻥ
ﺍﻝﺘﻘﺭﻴﺭ ﻤﻥ ﺤﻴﺙ ﻜﻭﻨﻪ ﻭﺼﻔﻴﺎ ﺃﻭ ﻜﻤﻴﺎ ﺃﻭ ﻤﺎﻝﻴﺎ ،ﻭﺴﻭﺍﺀ ﻜﺎﻥ ﺍﻹﻓﺼـﺎﺡ ﺸـﺎﻤﻼ ﺃﻭ
ﺠﺯﺌﻴﺎ ،ﻤﻊ ﺍﻹﺒﻘﺎﺀ ﻋﻠﻰ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺘﻘﻠﻴﺩﻴﺔ ﻜﻤﺎ ﻫﻲ .ﻭﻫﺫﻩ ﺍﻝﻁﺭﻴﻘـﺔ
ﺘﺴﻤﻰ)ﻁﺭﻴﻘﺔ ﺍﻝﻔﺼل(.
ﻤﺎﻴﻌﺎﺏ ﻋﻠﻰ ﻫﺫﺍ ﺍﻹﻓﺼﺎﺡ ،ﻫﻭﺃﻥ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺘﺼﺒﺢ ﻜﺜﻴﺭﺓ ﻭﻤﺘﻌﺩﺩﺓ ﻴﺼﻌﺏ
ﻓﻬﻤﻬﺎ.
-2ﻴﺘﻡ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻀﻤﻥ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺘﻘﻠﻴﺩﻴﺔ.
1
-ﻋﺒﺩ ﺍﻝﻨﺎﺼﺭ ﻨﻭﺭ ﻭﻤﻨﻴﺭ ﺸﺎﻜﺭ" ،ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﺤﺎﻭﻝﺔ ﺒﻨﺎﺀ ﻨﻤﻭﺫﺝ ﻝﻘﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻓﻲ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ -ﺩﺭﺍﺴﺔ ﺘﻁﺒﻴﻘﻴﺔ ﻋﻠﻰ ﺇﺤﺩﻯ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﺼﻨﺎﻋﻴﺔ" ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ،ﺹ.8
2
-ﻤﺅﻴﺩ ﺍﻝﻔﻀل ﻭﺁﺨﺭﻭﻥ"،ﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼﺭﺓ " ،ﺩﺍﺭ ﺍﻝﻤﺴـﻴﺭﺓ ﻝﻠﻨﺸـﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ،ﻋﻤـﺎﻥ،ﺍﻷﺭﺩﻥ ،ﻁﺒﻌـﺔ
ﺃﻭﻝﻰ2002،ﻡ ،ﺹ.197
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ﺇﻱ ﻴﻜﻭﻥ ﺠﻨﺒﺎ ﺇﻝﻰ ﺠﻨﺏ ﻓﻲ ﺼﻠﺏ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ،ﻭﻴﻌﺒﺭ ﻋﻨﻪ ﺒﻭﺤـﺩﺓ ﻨﻘـﺩ
ﺒﺎﻋﺘﺒﺎﺭ ﺃﻥ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻝﻠﻤﻨﺸﺄﺓ ﻴﺤﻘﻘﺎﻥ ﻤﺒﺩﺃ ﺍﻝﺘﻜﺎﻤل.
ﺇﻥ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻓﻲ ﺼﻠﺏ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴـﺔ ﻫـﻭ
ﺍﻝﻤﻔﻀل ،ﺤﻴﺙ ﻴﺴﻤﺢ ﺒﺘﻁﺒﻴﻕ ﻤﻔﺎﻫﻴﻡ ﺍﺠﺘﻤﺎﻋﻴﺔ ﺠﺩﻴﺩﺓ ﻤﻨﺴﺠﻤﺔ ﻤﻊ ﺍﻝﻤﻔﺎﻫﻴﻡ ﺍﻝﻤﺎﻝﻴـﺔ
ﻤﺜل :ﻤﻔﻬﻭﻡ ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻝﺘﻜﺎﻝﻴﻑ ﻭﺍﻝﻤﻨﺎﻓﻊ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
-3ﺃﻥ ﻴﻘﺘﺼﺭ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻓﻲ ﺍﻝﺘﻘﺭﻴﺭ ﺍﻝﺴﻨﻭﻱ
ﻝﻠﻤﻨﺸﺄﺓ ﺃﻭ ﻓﻲ ﺘﻘﺭﻴﺭ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ.
ﻤﺎﻴﻌﺎﺏ ﻋﻠﻰ ﻫﺫﺍ ﺍﻹﻓﺼﺎﺡ ﺃﻥ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺘﺼـﺒﺢ ﻤﺨﺘﻠﻁـﺔ ،ﻭﻴﺼـﻌﺏ
ﺍﻝﺭﻗﺎﺒﺔ ﻋﻠﻴﻬﺎ.
ﺜﺎﻨﻴ ﹰﺎ :ﻨﻁﺎﻕ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ
ﻴﺘﺤﺩﺩ ﻨﻁﺎﻕ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻤﻥ ﺨﻼل ﺍﻵﺭﺍﺀ ﺍﻝﺜﻼﺜﺔ ﺍﻵﺘﻴﺔ:1
ﺍﻝﺭﺃﻱ ﺍﻷﻭل:
ﻭﺼﻑ ﺍﻷﺩﺍﺀ ﺍﻝﺒﻴﺌﻲ ﻭﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﺸﺄﺓ ﺒﺼﻭﺭﺓ ﺇﻨﺸﺎﺌﻴﺔ ،ﻤﻊ ﺍﻻﺴﺘﻌﺎﻨﺔ ﻓـﻲ
ﺒﻌﺽ ﺍﻷﺤﻴﺎﻥ ﺒﺒﻌﺽ ﺍﻝﻤﺅﺸﺭﺍﺕ ﺍﻝﻜﻤﻴﺔ ﻭﺍﻝﻨﺴﺏ ﺍﻹﺤﺼﺎﺌﻴﺔ .ﻫﺫﺍ ﺍﻝﻨﻤﻭﺫﺝ ﻻﻴﺘﻀﻤﻥ
ﻓﻲ ﻤﺜل ﻫﺫﻩ ﺍﻝﺤﺎﻝﺔ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻗﻴﻤﺔ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻭﺍﻝﻤﻨﺎﻓﻊ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﺍﻝﺭﺃﻱ ﺍﻝﺜﺎﻨﻲ:
ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻘﻁ ،ﺩﻭﻥ ﺍﻹﻓﺼـﺎﺡ ﻋـﻥ ﻗﻴﻤـﺔ
ﺍﻝﻤﻨﺎﻓﻊ ﺍﻝﺒﻴﺌﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ .ﻭﻫﺫﺍ ﺍﻝﻨﻤﻭﺫﺝ ﻴﻔﺘﺭﺽ ﻭﺠﻭﺩ ﺼـﻌﻭﺒﺎﺕ ﺘﺤـﻭل ﺩﻭﻥ
ﻗﻴﺎﺱ ﻗﻴﻤﺔ ﺍﻝﻤﻨﺎﻓﻊ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﺍﻝﺭﺃﻱ ﺍﻝﺜﺎﻝﺙ:
- 1ران ن-. "،ا #$ا*Hس ا 40A1ا ،^.A =!+ ،"!j5ص.270
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ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻭﺍﻝﻤﻨﺎﻓﻊ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﻊ ﺒﻌﺽ ،ﻓﻲ ﺘﻘﺭﻴﺭ ﻤﻭﺤﺩ .ﻭﻫﺫﺍ
ﺍﻝﻨﻤﻭﺫﺝ ﻴﻌﺘﻤﺩ ﻋﻠﻰ ﻤﺒﺩﺃ ﺍﻝﻤﻘﺎﺒﻠﺔ ،ﺃﻱ ﻤﻘﺎﺒﻠـﺔ ﺍﻹﻴـﺭﺍﺩﺍﺕ ﺒﺎﻝﺘﻜـﺎﻝﻴﻑ ،ﻤﺘﺠـﺎﻫﻼ
ﺍﻝﺼﻌﻭﺒﺎﺕ ﺍﻝﺘﻲ ﺘﺤﻭل ﺩﻭﻥ ﻗﻴﺎﺱ ﻗﻴﻤﺔ ﺍﻝﻤﻨﺎﻓﻊ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﺸﻜل ﻨﻘﺩﻱ.
ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﻋﻁﻔ ﹰﺎ ﻋﻠﻰ ﻤﺎﺴﺒﻕ ،ﺇﻥ ﺘﻁﺒﻴﻕ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ
ﺍﻝﻤﻨﺸﺎﺕ ﻻﻴﻭﺍﺠﻪ ﻓﻘﻁ ﻤﺸﻜﻠﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﻤﺎﻝﻲ ﻷﻏﻠﺏ ﺃﻨﺸـﻁﺔ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺇﻨﻤﺎ ﻴﺘﻌﺩﻯ ﺫﻝﻙ ﺇﻝﻰ ﺘﻌﺩﺩ ﺍﻵﺭﺍﺀ)ﺍﻝﻨﻤﺎﺫﺝ( ﺤـﻭل ﻨﻁـﺎﻕ ﺍﻹﻓﺼـﺎﺡ
ﺍﻝﻤﺤﺎﺴﺒﻲ ﻭﺸﻜﻠﻪ ،ﻭﻫﺫﺍ ﺍﻝﺘﻌﺩﺩ ﻓﻲ ﺍﻵﺭﺍﺀ ﻭﻋﺩﻡ ﺍﻻﺘﻔﺎﻕ ،ﻴﻌﻨـﻲ ﺍﺨـﺘﻼﻑ ﺘﻁﺒﻴـﻕ
ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﻴﻥ ﺍﻝﻤﻨﺸﺂﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ ،ﻭﺒﺎﻝﺘﺎﻝﻲ ﺘﻌﺫﺭ ﺘﻭﻓﺭ ﻤﻌﻴـﺎﺭ
ﺍﻝﻘﺎﺒﻠﻴﺔ ﻝﻠﻤﻘﺎﺭﻨﺔ ) (Comparabilityﺒﻴﻥ ﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﻨﺸﺂﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﻭﻨﻅﺭﺍﹰ ﻝﻠﺼﻌﻭﺒﺎﺕ ﺍﻝﺘﻲ ﺘﻜﺘﻨﻑ ﻗﻴﺎﺱ ﻗﻴﻤﺔ ﺍﻝﻤﻨﺎﻓﻊ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ،ﻓـﺈﻥ ﻋﻠـﻰ
ﺍﻝﻤﻨﺸﺂﺕ ﺃﻥ ﺘﻔﺼﺢ ﻋﻥ ﺘﻜﺎﻝﻴﻑ ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺩﻭﻥ ﺍﻝﺘﻌـﺭﺽ ﺇﻝـﻰ
ﺠﺎﻨﺏ ﺍﻝﻤﻨﺎﻓﻊ ﻓﻲ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﺨﺎﺭﺠﻴﺔ؛ ﻝﻤﻌﺭﻓﺔ ﻤﺩﻯ ﻤﺎﺘﻜﺒﺩﺘﻪ ﻫﺫﻩ ﺍﻝﻤﻨﺸﺎﺕ ﻹﺼـﻼﺡ
ﺍﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ ﻝﺤﻘﺕ ﺒﺎﻝﻤﺠﺘﻤﻊ ،ﻷﻥ ﻤﺎﻴﻬﻡ ﺍﻝﻤﺠﺘﻤﻊ ﺒﺎﻝﺩﺭﺠﺔ ﺍﻷﻭﻝﻰ ﺭﻓﻊ ﺍﻝﻀـﺭﺭ
ﺍﻝﺫﻱ ﻝﺤﻕ ﺒﻪ؛ ﻨﺘﻴﺠﺔ ﻤﻤﺎﺭﺴﺔ ﻫﺫﻩ ﺍﻝﻤﻨﺸﺎﺕ ﻷﻋﻤﺎﻝﻬﺎ ﻗﺒل ﺇﺘﻴﺎﻥ ﺍﻝﻤﻨﺎﻓﻊ ﺍﻝﻤﺭﺠﻭﺓ ﻤﻥ
ﻗﺒل ﻫﺫﻩ ﺍﻝﻤﻨﺸﺎﺕ.
ﺜﺎﻝﺜ ﹰﺎ :ﻤﻌﺎﻴﻴﺭ ﺍﺨﺘﻴﺎﺭ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﺇﻥ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻴﻭﺍﺠﻪ ﻤﺸﻜﻠﺔ ﺍﺨﺘﻴﺎﺭ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﺘﻲ ﺘﻜﻔل
ﻀﻤﺎﻥ ﺇﺨﺭﺍﺠﻪ ﺒﺼﻭﺭﺓ ﻤﻨﺎﺴﺒﺔ ﻝﻤﻥ ﻴﻬﻤﻪ ﺍﻝﺘﻌﺭﻑ ﻋﻠﻰ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﺸـﺄﺓ.
ﻭﻝﻀﻤﺎﻥ ﻓﻌﺎﻝﻴﺔ ﻤﺤﺘﻭﻯ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻓﻲ ﺍﻝﻜﺸﻑ ﻋﻥ ﺍﻝﺠﻭﺍﻨـﺏ
ﺍﻝﻬﺎﻤﺔ ﻝﻬﺫﺍ ﺍﻷﺩﺍﺀ ﻴﻨﺒﻐﻲ ﺘﻁﻭﻴﺭ ﺇﻁﺎﺭ ﻤﻥ ﺍﻝﻤﻌﺎﻴﻴﺭ ﻴﺘﻡ ﺍﻻﺴﺘﺭﺸﺎﺩ ﺒﻬﺎ ﻋﻨﺩ ﺍﺨﺘﻴـﺎﺭ
ﻤﺎﻴﻨﻁﻭﻱ ﻋﻠﻴﻪ ﻤﻥ ﻤﻌﻠﻭﻤﺎﺕ ﻭﻓﻴﻤﺎ ﻴﻠﻲ ﺃﻫﻡ ﺍﻝﻤﻌﺎﻴﻴﺭ:
-1
ﺍﻝﻤﻼﺀﻤﺔ ) :(Relevance
ﻭﻫﻲ ﻋﻼﻗﺔ ﺍﻝﻤﻌﻠﻭﻤﺔ ﺒﺎﻝﻬﺩﻑ ﺍﻝﺫﻱ ﺘﻌﺩ ﻤﻥ ﺍﺠﻠﻪ ،ﻭﺘﻌﺘﺒﺭ ﺃﻫﻡ ﺨﺎﺼﻴﺔ ﻴﺠﺏ ﺃﻥ
ﺘﺘﻭﻓﺭ ﻓﻲ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﺘﺩﺭﺝ ﺒﺎﻝﺘﻘﺭﻴﺭ ﺍﻻﺠﺘﻤﺎﻋﻲ.
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ﻓﺎﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﻼﺌﻤﺔ ﻫﻲ ﺍﻝﺘﻲ ﺘﻌﻜﺱ ﺼﻭﺭﺓ ﻭﺍﻀﺤﺔ ﻝﺘـﺄﺜﻴﺭﺍﺕ ﺍﻝﻤﺴـﺎﻫﻤﺎﺕ
ﺍﻝﺒﻴﺌﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻤﻨﺸﺄﺓ ﻓﻲ ﺍﻝﻤﺠﺎﻻﺕ ﺍﻝﺘﻲ ﺘﻬﻡ ﺍﻝﻔﺌﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﺘﻘﻊ ﻋﻠﻴﻬﺎ
ﻫﺫﻩ ﺍﻝﺘﺄﺜﻴﺭﺍﺕ.1
-2
ﺍﻝﺒﻌﺩ ﻋﻥ ﺍﻝﺘﺤﻴﺯ):(Neutrality
ﺇﻥ ﻤﻌﻴﺎﺭ ﺍﻝﺒﻌﺩ ﻋﻥ ﺍﻝﺘﺤﻴﺯ ﻴﻘﺘﻀﻲ ﺃﻥ ﺘﻜﻭﻥ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺤﻴﺎﺩﻴﺔ ،ﺒﺤﻴﺙ ﺘﻌﻜﺱ
ﺍﻝﺤﻘﺎﺌﻕ ﺒﻨﺯﺍﻫﺔ ﺩﻭﻥ ﺘﺤﺭﻴﻑ.
ﻭﻴﻨﻁﻭﻱ ﺫﻝﻙ ﻋﻠﻰ ﺃﻥ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﺘﻲ ﻴﺤﺘﻭﻴﻬﺎ ﺍﻝﺘﻘﺭﻴﺭ ﺍﻝﺒﻴﺌـﻲ ﻭﺍﻻﺠﺘﻤـﺎﻋﻲ
ﻼ ﻤﻥ ﺍﻝﺘﺄﺜﻴﺭﺍﺕ ﺍﻻﻴﺠﺎﺒﻴﺔ ﻭﺍﻝﺴﻠﺒﻴﺔ ﻝﻠﻌﻤﻠﻴﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴـﺔ
ﻴﻨﺒﻐﻲ ﺃﻥ ﺘﻌﻜﺱ ﻜ ﹰ
ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﻤﺴﺅﻭﻝﻴﺔ ﺍﻝﻤﻨﺸﺄﺓ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻋﻥ ﻨﺘﺎﺌﺞ ﻫـﺫﻩ ﺍﻝﻌﻤﻠﻴـﺎﺕ ،ﻭﺃﻥ ﻻ ﺘﺭﺍﻋـﻲ
ﻤﺼﻠﺤﺔ ﻓﺌﺔ ﺍﺠﺘﻤﺎﻋﻴﺔ ﻋﻠﻰ ﺤﺴﺎﺏ ﺍﻝﻔﺌﺎﺕ ﺍﻷﺨﺭﻯ.2
-3
ﺍﻝﻘﺎﺒﻠﻴﺔ ﻝﻠﻔﻬﻡ ): (Understandability
ﻴﺘﻁﻠﺏ ﻫﺫﺍ ﺍﻝﻤﻌﻴﺎﺭ ﻀﺭﻭﺭﺓ ﺃﻥ ﺘﺘﻭﺍﻓﻕ ﺩﻻﻝﺔ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﺘﻲ ﻴﺤﺘﻭﻴﻬﺎ ﺍﻝﺘﻘﺭﻴﺭ
ﺍﻻﺠﺘﻤﺎﻋﻲ ﻤﻊ ﺍﻝﻘﺩﺭﺓ ﺍﻻﺴﺘﻴﻌﺎﺒﻴﺔ ﻝﻤﺴﺘﺨﺩﻤﻴﻬﺎ ،ﻭﻫﺫﺍ ﻤﻁﻠﺏ ﺃﺴﺎﺴـﻲ ﻋﻨـﺩ ﺇﻋـﺩﺍﺩ
ﺍﻝﺘﻘﺭﻴﺭ ﺘﺠﻨﺒﺎ ﻝﻠﻐﻤﻭﺽ ﻭﺍﻝﺘﻌﻘﻴﺩ ،ﺨﺼﻭﺼ ﹰﺎ ﻭﺃﻥ ﺍﻝﺘﻌﺎﻤل ﻤﻊ ﺒﻌﺽ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻴﻌﺘﺒﺭ
ﺃﻤﺭﹰﺍ ﺤﺩﻴﺜﺎ ﻝﻜل ﻤﻥ ﺍﻝﻤﻌﺩ ﻭﺍﻝﻤﺴﺘﻔﻴﺩ.3
-4
ﺍﻝﻘﺎﺒﻠﻴﺔ ﻝﻠﻤﻘﺎﺭﻨﺔ ): (Comparability
ﻫﺫﺍ ﺍﻝﻤﻌﻴﺎﺭ ﻀﺭﻭﺭﻱ ،ﺤﻴﺕ ﻴﺘﻡ ﻋﻠﻰ ﺃﺴﺎﺴﻪ ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻝﺭﺸـﻴﺩﺓ ﻤـﻥ
ﺨﻼل ﻤﻘﺎﺭﻨﺔ ﺃﺩﺍﺀ ﺍﻝﻤﻨﺸﺄﺓ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻤﻊ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤـﺎﻋﻲ ﻝﻠﻤﻨﺸـﺎﺕ ﺍﻷﺨـﺭﻯ
ﺍﻝﻤﻤﺎﺜﻠﺔ ﻓﻲ ﻨﻁﺎﻕ ﻋﻤﻠﻴﺎﺕ ﺍﻝﺘﺤﻠﻴل ﺍﻝﻤﺎﻝﻲ ﻭ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻭﺼﻭل ﺇﻝـﻰ ﺤﻘﻴﻘـﺔ ﺃﺩﺍﺀ
ﺍﻝﻤﻨﺸﺄﺓ ﺍﻻﺠﺘﻤﺎﻋﻲ.
- 1ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﺒﺩﻭﻱ"،ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻝﺘـﺄﺜﻴﺭﺍﺕ ﺍﻝﺒﻴﺌﻴﺔ ﻭﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻤﺸﺭﻭﻉ"،ﺍﻝﺩﺍﺭ ﺍﻝﺠﺎﻤﻌﻴﺔ ﺍﻝﺠﺩﻴـﺩﺓ
ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ ،ﺍﻹﺴﻜﻨﺩﺭﻴﺔ،2000،ﺹ ﺹ.206-204
- 2ا!= ا@ kKB ،^.ا1K9ت.
3
-ﻫﻴﺌﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻭﺍﻝﻤﺭﺍﺠﻌﺔ ﻝﻠﻤﺅﺴﺴﺎﺕ ﺍﻹﺴﻼﻤﻴﺔ"،ﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻝﻤﺭﺍﺠﻌﺔ ﻭﺍﻝﻀﻭﺍﺒﻁ ﻝﻠﻤﺅﺴﺴﺎﺕ ﺍﻹﺴـﻼﻤﻴﺔ"
،ﺍﻝﻤﻨﺎﻤﺔ ،ﺍﻝﺒﺤﺭﻴﻥ ،ﺼﻔﺭ2001 ،1422ﻡ ،ﺹ ﺹ.76- 72
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-5ﺍﻝﻤﺭﻭﻨﺔ ):(Flexible
ﺘﻌﺘﺒﺭ ﺍﻝﻤﺭﻭﻨﺔ ﻤﻥ ﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻷﺴﺎﺴﻴﺔ ﻭﺍﻝﻀﺭﻭﺭﻴﺔ ﺍﻝﻭﺍﺠﺏ ﺘﻭﻓﺭﻫـﺎ ﻝﻀـﻤﺎﻥ
ﻓﻌﺎﻝﻴﺔ ﺍﻻﺘﺼﺎل ،ﺨﺎﺼ ﹰﺔ ﺒﺎﻝﻨﺴﺒﺔ ﻝﻠﺘﻘﺭﻴﺭ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻭﺍﻝﺒﻴﺌﻲ ﺍﻝﺫﻱ ﺘﺘﺼﻑ ﻋﻨﺎﺼـﺭﻩ
ﺒﺎﻝﺘﻐﻴﺭ.
ﻓﺎﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻗﺩ ﺘﺘﻐﻴﺭ ﻤﻥ ﺴﻨﺔ ﺇﻝﻰ ﺃﺨﺭﻯ ،ﻨﺘﻴﺠ ﹶﺔ ﻝﺘﻐﻴـﺭ ﺍﻝﻅـﺭﻭﻑ
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻝﺴﻴﺎﺴﻴﺔ ﺍﻝﻤﺤﻴﻁﺔ ﺒﺎﻝﻤﻨﺸﺄﺓ ،ﻭﻗﺩ ﺘﻜﻭﻥ ﺍﻝﻌﻤﻠﻴـﺎﺕ ﺍﻝﺒﻴﺌﻴـﺔ
ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﻭﻗﺕ ﺍﻝﻤﺎﻀﻲ ﻏﻴﺭ ﻤﻼﺌﻤـﺔ ﻝﻠﻭﻗـﺕ ﺍﻝﺤﺎﻀـﺭ ،ﻭﻜـﺫﻝﻙ
ﺍﻝﻌﻤﻠﻴﺎﺕ ﻓﻲ ﺍﻝﻭﻗﺕ ﺍﻝﺤﺎﻀﺭ ﻗﺩ ﺘﻜﻭﻥ ﻏﻴﺭ ﻤﻼﺌﻤﺔ ﻓﻲ ﺍﻝﻤﺴﺘﻘﺒل.
ﻜﻤﺎ ﺃﻥ ﺇﺼﺩﺍﺭ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺴﻨﻭﻴﺔ ﻓﻲ ﻭﻗﺘﻬﺎ ﺍﻝﻤﻨﺎﺴﺏ ﻀﺭﻭﺭﺓ ﺘﺅﻜﺩ ﻋﻠﻴﻬﺎ
ﻤﻬﻨﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻭﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ.
ﻭﺨﺎﺼﺔ ﺒﻌﺩ ﺍﻋﻼﻥ ﺠﻤﻌﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻷﻤﺭﻴﻜﻴﺔ ﺃﻥ ﺘﻭﻗﻴﺕ ﺍﻝﺘﻘﺎﺭﻴﺭ ﻫﻭ ﻋﻨﺼـﺭ
ﺤﻴﻭﻱ ﻤﻥ ﻋﻨﺎﺼﺭ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﻨﺎﺴﺏ.1
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻝﺙ:
ﻤﺯﺍﻴﺎ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻭﺍﻝﻌﻭﺍﻤل ﺍﻝﻤﺤﺩﺩﺓ ﻝﻪ ،ﻭﺍﻵﺭﺍﺀ ﺍﻝﻤﺘﺒﺎﻴﻨﺔ
ﺍﻭ ﹰﻻ :ﻤﺯﺍﻴﺎ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻴﻭﻓﺭ ﺘﻁﺒﻴﻕ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﺯﺍﻴﺎ ﻤﺘﻌﺩﺩﺓ ﻤﻥ ﻭﺠﻬﺔ ﻨﻅﺭ) ﺍﻝﻤﺠﺘﻤﻊ
ﻭﺍﻝﻤﻨﺸﺄﺓ( ﺃﻫﻤﻬﺎ ﻤﺎﻴﻠﻲ:2
-1
ﺘﻌﻤﻴﻕ ﺍﻝﺩﻭﺭ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﺸﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ ﻝﺨﺩﻤﺔ ﺍﻝﺒﻴﺌﺔ ﺍﻝﺘﻲ ﺘﻌﻤل ﻓﻴﻬﺎ .
-2
ﻤﺸﺎﺭﻜﺔ ﺍﻝﺩﻭﻝﺔ ﻓﻲ ﺘﺤﻤل ﺃﻋﺒﺎﺀ ﺍﻝﺘﻨﻤﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻴﺔ.
1
ﻋﺒﺩ ﺍﻝﺭﺤﻤﻥ ﻤﺭﻋﻲ ,ﺩﻭﺭ ﺴﻭﻕ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ ﻓﻲ ﺘﻁﻭﻴﺭ ﻨﻅﻡ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻓﻲ ﺴﻭﺭﻴﺎ ,ﺭﺴﺎﻝﺔ ﺩﻜﺘﻭﺭﺍﻩﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ ,ﻜﻠﻴﺔ ﺍﻻﻗﺘﺼﺎﺩ ,ﺠﺎﻤﻌﺔ ﺩﻤﺸﻕ 1998 ,ﻡ ,ﺹ .159
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-ﻤﺤﻤﺩ ﺍﻝﻔﻴﻭﻤﻲ،ﻗﺭﺍﺀﺍﺕ ﻓﻲ ﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼﺭﺓ ،ﺩﺍﺭ ﺍﻝﺠﺎﻤﻊ ﺍﻝﺠﺩﻴﺩ ﻝﻠﻨﺸﺭ،ﺍﻹﺴﻜﻨﺩﺭﻴﺔ2000،ﻡ،
ﺹ
ﺹ.229-228
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ﺇﻨﺘﺎﺝ ﻤﻨﺎﻓﻊ ﺍﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻤﺠﺘﻤﻊ ﻴﻌﻁﻲ ﺼﻭﺭﺓ ﺃﻓﻀل ﻋﻥ ﻨﺸـﺎﻁ ﺍﻝﻤﺸـﺭﻭﻉ
ﻭﺼﻼﺤﻴﺘﻪ ﻝﻠﻌﻤل ﻝﻔﺘﺭﺓ ﺃﻁﻭل ،ﺤﻴﺙ ﺃﻥ ﺍﻝﻤﻨﺸﺎﺕ ﺘﺴﺘﻤﺭ ﺒﻨﺎﺀ ﻋﻠﻰ ﺭﻏﺒﺔ ﺍﻝﻤﺠﺘﻤﻊ.
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ﺘﻭﻓﻴﺭ ﻤﻌﻠﻭﻤﺎﺕ ﻋﻠﻰ ﻗﺩﺭ ﻜﺒﻴﺭ ﻤﻥ ﺍﻷﻫﻤﻴﺔ ﺘﺴﺘﺨﺩﻤﻬﺎ ﺍﻝﺠﻬـﺎﺕ ﺍﻝﻤﺨﺘﺼـﺔ
ﺒﻭﻀﻊ ﺍﻝﺨﻁﻁ ﺍﻝﺘﻨﻤﻭﻴﺔ ﻋﻠﻰ ﺍﻝﻤﺴﺘﻭﻯ ﺍﻝﻘﻭﻤﻲ .
-5
ﺍﻝﻤﻭﺍﺯﻨﺔ ﺒﻴﻥ ﻗﻭﺓ ﺍﻝﻤﻨﺸﺎﺕ ﺍﻻﻗﺘﺼـﺎﺩﻴﺔ ﻭﺘﺤﻤـل ﻤﺴـﺅﻭﻝﻴﺎﺘﻬﺎ .ﻓـﺎﻝﻤﺠﺘﻤﻊ
ﻭﺍﻝﺤﻜﻭﻤﺔ ﻴﻤﻜﻥ ﺃﻥ ﻴﺘﻐﺎﻀﻭﺍ ﻋﻥ ﺘﺭﻜﺯ ﺍﻝﻘﻭﻩ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺇﺫﺍ ﻤﺎ ﻗﺎﻤﺕ ﺍﻝﻤﻨﺸﺄﺓ ﺒﺯﻴﺎﺩﺓ
ﻨﻁﺎﻕ ﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺯﻴﺎﺩﺓ ﺭﻓﺎﻫﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ.
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ﻴﻌﺘﺒﺭ ﻤﻔﻬﻭﻡ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﻥ ﺃﻫﻡ ﺍﻝﻤﻔﺎﻫﻴﻡ ﺍﻝﺘﻲ ﻴﺘﻡ ﺘﺩﺍﻭﻝﻬﺎ ﺍﻝﻴـﻭﻡ
ﻓﻲ ﺃﻭﺴﺎﻁ ﺍﻝﻤﺎل ﻭﺍﻷﻋﻤﺎل ﺤﻭل ﺍﻝﻌﺎﻝﻡ ،ﻭﺘﺒﺭﺯ ﺃﻫﻤﻴﺔ ﻫﺫﺍ ﺍﻝﻁﺭﺡ ﻋﻠﻰ ﺍﻝﺩﻭﺭ ﺍﻝـﺫﻱ
ﻴﻘﻭﻡ ﺒﻪ ﺍﻝﻘﻁﺎﻉ ﺍﻝﺨﺎﺹ ﻓﻲ ﺍﻝﺘﻨﻤﻴﺔ ﺍﻝﻤﺴﺘﺩﺍﻤﺔ ﻝﻠﻤﺠﺘﻤﻌﺎﺕ ،ﻭﻋﻠﻰ ﺤﻤـل ﻤﺴـﺅﻭﻝﻴﺔ
ﻤﻬﻤﺔ ﻓﻲ ﺍﻝﺘﻁﻭﺭ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺒﺸﻜل ﻴﻨﻌﻜﺱ ﻤﺒﺎﺸﺭﺓ ﻋﻠﻰ ﺍﻝﻤﺴﺘﻭﻯ ﺍﻻﺠﺘﻤﺎﻋﻲ .
-7ﺘﺤﺴﻴﻥ ﺴﻤﻌﺔ ﺍﻝﻤﻨﺸﺄﺓ ﻭﺼﻭﺭﺘﻬﺎ ،ﻭﻗﻴﻤﺘﻬﺎ ﻓﻲ ﺍﻝﺴﻭﻕ.
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ﺯﻴﺎﺩﺓ ﺭﻀﺎ ﺍﻝﻤﻭﻅﻔﻴﻥ ،ﻭﺒﺎﻝﺘﺎﻝﻲ ﺇﺨﻼﺼﻬﻡ ﻭﺍﻨﺩﻤﺎﺠﻬﻡ ﻤﻊ ﺍﻝﻤﻨﺸﺄﺓ .
-9
ﻗﻠﺔ ﺍﻝﺩﻋﺎﻭﻱ ﺍﻝﻤﺩﻨﻴﺔ ﻭﺍﻝﺠﻨﺎﺌﻴﺔ ﻀﺩ ﺍﻝﻤﻨﺸﺄﺓ ﺍﻝﻤﻠﺘﺯﻤﺔ ﺒﺎﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ.
-10ﻋﺩﻡ ﺨﺴﺎﺭﺓ ﺍﻝﻌﻘﻭﺩ ﻭﺍﻝﺼﻔﻘﺎﺕ ﺍﻝﻌﻤﻭﻤﻴﺔ ،ﻤﺜل :ﺼـﻔﻘﺎﺕ ﺍﻝﺒﻨـﻙ ﺍﻝﻌـﺎﻝﻤﻲ،
ﻭﺍﻝﺒﻨﻙ ﺍﻹﺴﻼﻤﻲ ﻝﻠﺘﻨﻤﻴﺔ ،ﻭﺍﻻﺘﺤﺎﺩ ﺍﻷﻭﺭﻭﺒﻲ ،ﻭﺍﻝﺒﻨﻙ ﺍﻷﻭﺭﻭﺒﻲ ﻝﻠﺘﻌﻤﻴﺭ ﻭﺍﻝﺘﻨﻤﻴﺔ.1
-11ﻴﻭﻓﺭ ﺘﻁﺒﻴﻕ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻔﺭﺼﺔ ﻹﺩﺨﺎﻝﻬﺎ ﺍﻝﺒﻌﺩ ﺃﻭ ﺍﻝﻌﺎﻤل
ﺍﻝﺒﻴﺌﻲ ﻓﻲ ﺃﻨﻅﻤﺔ ﺍﻝﺤﺴﺎﺒﺎﺕ ﺍﻝﻘﻭﻤﻴﺔ ،ﻭﻫﺫﺍ ﻴﻭﻓﺭ ﻤﻴﺯﺘﻴﻥ ﻫﺎﻤﺘﻴﻥ ﻫﻤﺎ:
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ﺘﻭﻓﻴﺭ ﻤﻌﻠﻭﻤﺎﺕ ﻋﻠﻰ ﻗﺩﺭ ﻜﺒﻴﺭ ﻤﻥ ﺍﻷﻫﻤﻴﺔ ﺘﺴﺘﺨﺩﻤﻬﺎ ﺍﻝﺠﻬﺎﺕ ﺍﻝﻤﺨﺘﺼـﺔ
ﺒﻭﻀﻊ ﺍﻝﺨﻁﻁ ﺍﻝﺘﻨﻤﻭﻴﺔ ﻋﻠﻰ ﺍﻝﻤﺴﺘﻭﻯ ﺍﻝﻘﻭﻤﻲ.
- 1ﺍﻨﻅﺭ ﻓﻲ ﺍﻝﻤﻭﻗﻊ ﺍﻻﻝﻜﺘﺭﻭﻨﻲ ﺍﻝﺘﺎﻝﻲ 2008-9-22- WWW.LAW HOUSE.DK:ﻡ.
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ﺘﻭﻓﻴﺭ ﺍﻝﻔﺭﺼﺔ ﻝﺘﺤﺴﻴﻥ ﺍﻷﺴﺱ ﻭﺍﻷﺴﺎﻝﻴﺏ ﺍﻝﻤﺘﺒﻌﺔ ﻓﻲ ﻗﻴﺎﺱ ﺍﻝﻨﺎﺘﺞ ﺍﻝﻤﺤﻠﻲ
ﺍﻹﺠﻤﺎﻝﻲ ،ﻭﻜﺫﻝﻙ ﻤﻌﺩﻻﺕ ﺍﻝﻨﻤﻭ ﺍﻝﻤﺤﻘﻘﺔ ﻓﻴﻪ ،ﻭﺫﻝﻙ ﻴﺘﻤﺎﺸﻰ ﻤـﻊ ﺍﻝﻨﻅـﺎﻡ
ﺍﻝﻤﻌﺩ ﺒﻴﺌﻴﺎ ﻝﻘﻴﺎﺱ ﻫﺫﺍ ﺍﻝﻨﺎﺘﺞ ﻭﺍﻝﺫﻱ ﺍﻗﺘﺭﺤﺘﻪ ﺍﻷﻤﻡ ﺍﻝﻤﺘﺤﺩﺓ ﻓﻲ ﻋﺎﻡ1993ﻡ.
ﺜﺎﻨﻴ ﹰﺎ :ﺍﻝﻌﻭﺍﻤل ﺍﻝﺘﻲ ﺘﺤﺩ ﻤﻥ ﺍﻹﻓﺼـﺎﺡ ﺍﻝﻤﺤﺎﺴـﺒﻲ ﻋـﻥ ﻤﺴـﺅﻭﻝﻴﺎﺕ ﺍﻝﻤﻨﺸـﺂﺕ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻫﻨﺎﻙ ﻋﻭﺍﻤل ﻤﺘﻌﺩﺩﺓ ﺘﺤﺩ ﻤﻥ ﺇﻓﺼﺎﺡ ﺍﻝﻤﻨﺸﺎﺕ ﻋﻥ ﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ
ﺘﺠﺎﻩ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﺫﻱ ﺘﻌﻴﺵ ﻓﻴﻪ .ﻭﻓﻴﻤﺎ ﻴﻠﻲ ﺃﻫﻡ ﻫﺫﻩ ﺍﻝﻤﺤﺩﺩﺍﺕ:
*ﺍﻝﻌﻭﺍﻤل ﺍﻹﺩﺍﺭﻴﺔ ﻭﺘﺘﻤﺜل ﺒﺎﻻﺘﻲ:1
ﻨﻘﺹ ﺍﻝﺨﺒﺭﺓ ﻝﺩﻯ ﺍﻝﻤﻨﺸﺎﺕ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺎﻷﻤﻭﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻷﺨﻼﻗﻴﺔ. ﻋﺩﻡ ﻭﺠﻭﺩ ﺍﺘﺼﺎل ﻓﺎﻋل ﻤﻥ ﻗﺒل ﺍﻹﺩﺍﺭﺍﺕ ﺒﺎﻝﺠﻤﻬﻭﺭ. ﺇﻫﻤﺎل ﺍﻝﺩﻭﺭ ﺍﻻﺴﺘﺸﺎﺭﻱ ﺍﻝﻤﻬﻡ ﻝﻠﺸﺭﻜﺎﺕ. ﻋﺩﻡ ﺍﺤﺘﻭﺍﺀ ﺒﻌﺽ ﺍﻝﺸﺭﻜﺎﺕ ﻋﻠﻰ ﺇﺩﺍﺭﺓ ﻝﻠﻌﻼﻗﺎﺕ ﺍﻝﻌﺎﻤﺔ. ﺇﻫﻤﺎل ﺍﻹﺩﺍﺭﺍﺕ ﺍﻝﻌﻠﻴﺎ ﺇﺸﺭﺍﻙ ﺍﻝﻤﺴﺘﻭﻴﺎﺕ ﺍﻹﺩﺍﺭﻴﺔ ﺍﻝﺩﻨﻴﺎ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﺘﺨﺎﺫﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻹﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﻤﻭﻀﻭﻉ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻷﺨﻼﻗﻴﺔ.
ﻀﻌﻑ ﺍﻹﺤﺴﺎﺱ ﺒﺎﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻷﺨﻼﻗﻴﺔ ﺍﻝﺫﻱ ﻫﻭ ﻓﻲ ﺍﻝﻭﺍﻗـﻊﺍﻝﻌﻤﻠﻲ ﻤﺭﺘﺒﻁ ﺒﻔﻠﺴﻔﺔ ﺍﻹﺩﺍﺭﺓ ﺍﻝﻌﻠﻴﺎ ﺘﺠﺎﻩ ﺍﻝﻤﺠﺘﻤﻊ ﻭﺍﻝﺒﻴﺌﺔ ﺍﻝﻤﺤﻴﻁﺔ.
*ﺍﻝﻌﻭﺍﻤل ﺍﻝﻤﺎﻝﻴﺔ ﻭﺘﺘﻤﺜل ﺒﺎﻻﺘﻲ:
ﻨﻘﺹ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺘﻲ ﺘﺤﻭل ﺩﻭﻥ ﺍﻹﺴﻬﺎﻡ ﻓﻲ ﺍﻝﻨﺸـﺎﻁﺎﺕ ﺍﻝﻤﺘﻌﻠﻘـﺔﺒﺎﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻷﺨﻼﻗﻴﺔ.
ﺍﻻﻋﺘﻘﺎﺩ ﺒﺎﻥ ﺍﻴﻼﺀ ﻤﻭﻀﻭﻉ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻷﺨﻼﻗﻴﺔ ﻴﺅﺩﻱ ﺇﻝـﻰﺨﻔﺽ ﺃﺭﺒﺎﺡ ﺍﻝﺸﺭﻜﺔ ﻭﺇﻀﻌﺎﻓﻬﺎ ﻓﻲ ﺍﻝﻤﻨﺎﻓﺴﺔ ﺍﻝﺩﻭﻝﻴﺔ.
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-ﻤﺤﻤﺩ ﻤﻁﺭ"،ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ،ﺹ52.
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ﻫﺩﻑ ﺍﻝﻌﺩﻴﺩ ﻤﻥ ﺍﻝﻤﻨﺸﺂﺕ ﻫﻭ ﺘﻌﻅﻴﻡ ﺍﻝﺭﺒﺢ ﻓﻘﻁ ﻭﺘﺠﺎﻫل ﺃﻱ ﺸﻲ ﻴـﺩﻋﻭﺇﻝﻰ ﻨﻘﺹ ﺍﻷﺭﺒﺎﺡ ﺍﻝﻤﺘﻭﻗﻌﺔ.
ﻫﻨﺎﻙ ﺍﻋﺘﻘﺎﺩ ﺒﺼﻌﻭﺒﺔ ﺍﻝﺠﻤﻊ ﺒﻴﻥ ﺍﻝﻌﻤل ﺍﻝﻤﺭﺒﺢ ﻭﻋﻤل ﺍﻝﺸﺭﻜﺔ ﺍﻝﻤﺘﺠﺎﻭﺒـﺔﺍﺠﺘﻤﺎﻋﻴ ﹰﺎ ﻭﺃﺨﻼﻗﻴ ﹰﺎ.
*ﺍﻝﻌﻭﺍﻤل ﺍﻝﻘﺎﻨﻭﻨﻴﺔ1،ﻭﺘﺘﻤﺜل ﺒﺎﻻﺘﻲ:
ﻋﺩﻡ ﺍﺤﺘﺭﺍﻡ ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﻤﻥ ﻗﺒل ﺒﻌﺽ ﺍﻝﻤﻨﺸﺂﺕ ﻓﻴﻤﺎ ﻴﺨﺹ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ،ﻭﺍﻝﻌﻤل ،ﻭﺍﻝﻀﺭﺍﺌﺏ ﻭﻏﻴﺭﻫﺎ.
ﻋﺩﻡ ﻭﺠﻭﺩ ﺼﻴﺎﻏﺔ ﺴﻴﺎﺴﻴﻪ ﺍﺠﺘﻤﺎﻋﻴﺔ ﺘﺘﻤﺜل ﺒﺘﺸﺭﻴﻌﺎﺕ ،ﻭﺍﻝﺘﻲ ﻫﻲ ﻭﻅﻴﻔﺔﻤﻥ ﻭﻅﺎﺌﻑ ﺍﻝﺘﺨﻁﻴﻁ ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻲ.
ﺍﻻﻝﺘﺯﺍﻡ ﺒﻨﺸﺎﻁﺎﺕ ﻤﺤﺩﺩﺓ ﻨﺼﺕ ﻋﻠﻴﻬﺎ ﺍﻝﻘﻭﺍﻨﻴﻥ ﻭﺍﻝﺘﺸﺭﻴﻌﺎﺕ. ﻴﻌﺘﻘﺩ ﻜﺜﻴﺭ ﻤﻥ ﺍﻝﻤﺩﺭﺍﺀ ﺒﺄﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻫﻲ ﺍﻝﺘﺯﺍﻡ ﺃﺨﻼﻗﻲ ﻓﻘﻁﻝﻡ ﺘﻨﺹ ﻋﻠﻴﻬﺎ ﺍﻝﻘﻭﺍﻨﻴﻥ ﻨﺼﺎ ﺼﺭﻴﺤﺎ.
*ﺍﻷﺩﺍﺀ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻝﻠﻤﻨﺸﺄﺓ :2ﻴﻘﺎﺱ ﺍﻷﺩﺍﺀ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻝﻠﻤﻨﺸﺄﺓ ﺒﻜل ﻤﻥ:
ﻤﻌﺩل ﺍﻝﻌﺎﺌﺩ ﻋﻠﻰ ﺍﻝﺴﻬﻡ ،ﻭﻤﻌﺩل ﺍﻝﻌﺎﺌﺩ ﺍﻝﻨﻘﺩﻱ ﻋﻠﻰ ﺍﻷﺼﻭل ،ﻭﻤﻌﺩل ﺍﻝﻌﺎﺌﺩ ﺍﻝﻨﻘـﺩﻱ
ﻋﻠﻰ ﺤﻘﻭﻕ ﺍﻝﻤﻠﻜﻴﺔ ،ﻭﻤﻌﺩل ﺍﻝﺭﺒﺢ ﺍﻝﺘﺸﻐﻴﻠﻲ ﻋﻠـﻰ ﺍﻷﺼـﻭل ،ﻭﺍﻝﺭﻓـﻊ ﺍﻝﻤـﺎﻝﻲ ،
ﻭﺼﺎﻓﻲ ﺍﻝﺘﺩﻓﻘﺎﺕ ﺍﻝﻨﻘﺩﻴﺔ ،ﻭﺼﺎﻓﻲ ﺍﻝﺭﺒﺢ،ﻭﺍﻝﻌﺎﺌﺩ ﻏﻴﺭ ﺍﻝﻌﺎﺩﻱ ﻋﻠﻰ ﺍﻝﺴﻬﻡ ﻓﻲ ﺴـﻭﻕ
ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ .ﻭﺒﺎﻝﺘﺎﻝﻲ ﻤﻥ ﺍﻝﻤﺘﻭﻗﻊ ﺯﻴﺎﺩﺓ ﺤﺠﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻭﻤﺩﻯ ﺍﻹﻓﺼﺎﺡ
ﻋﻥ ﻫﺫﺍ ﺍﻷﺩﺍﺀ ﻤﻊ ﻨﻤﻭ ﺍﻷﺩﺍﺀ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻝﻠﻭﺤﺩﺓ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ.
1- Eldon S,Hendrikson "Disclosure Insights In To Requirements In U.S.A And U.K "The
International Journal Of Accounting". Vol.4,Spring1996, Pp21-32.
-2ﻋﺒﺩ ﺍﻝﻭﻫﺎﺏ ﻋﻠﻲ "،ﺍﺜﺭ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﺒﻴﺌﻲ ﻋﻥ ﺃﺩﺍﺀ ﺍﻝﻭﺤﺩﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻓﻲ ﻤﺠﺎل ﻤﻜﺎﻓﺤﺔ ﺍﻝﺘﻠﻭﺙ ﻋﻠﻰ ﺴﻠﻭﻙ
ﻤﺘﺨﺫﻱ ﻗﺭﺍﺭ ﺍﻻﺴﺘﺜﻤﺎﺭ ﻓﻲ ﺴﻭﻕ ﺍﻝﻤﺎل ﺍﻝﻤﺼﺭﻱ"،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴﺔ ﻝﻼﻗﺘﺼﺎﺩ ﻭﺍﻝﺘﺠﺎﺭﺓ" ،ﺠﺎﻤﻌﺔ ﻋﻴﻥ ﺸﻤﺱ ،ﻤﺼﺭ،ﺍﻝﻌﺩﺩ،2
،1995ﺹ ﺹ64-63-
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* ﺍﻝﻘﻭﺍﻨﻴﻥ ﻭﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻝﺤﻜﻭﻤﻴﺔ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﺸﺂﺕ:
"ﺇﻥ ﻤﻥ ﺃﻫﻡ ﺍﻝﻤﺴﺅﻭﻝﻴﺎﺕ ﺍﻷﺴﺎﺴﻴﺔ ﻝﻠﺤﻜﻭﻤﺎﺕ ﻫـﻭ ﺘـﻭﻓﻴﺭ ﺍﻝﺒﻴﺌـﺔ ﺍﻝﻨﻅﻴﻔـﺔ
ﻝﻠﻤﻭﺍﻁﻨﻴﻥ ﻤﻥ ﻤﺎﺀ ﻭﻫﻭﺍﺀ ﻭﻏﻴﺭﻫﺎ ،ﺒﺎﻋﺘﺒﺎﺭﻫﺎ ﺍﺒﺴﻁ ﺍﻝﺤﻘﻭﻕ ﺍﻝﻁﺒﻴﻌﻴﺔ ﺍﻝﺘﻲ ﻴﻨﺒﻐﻲ ﺃﻥ
ﻴﺤﺼل ﻋﻠﻴﻬﺎ ﺃﻱ ﻤﻭﺍﻁﻥ".1
ﻝﺫﻝﻙ ﻋﻠﻰ ﺍﻝﺤﻜﻭﻤﺎﺕ ﺃﻥ ﺘﻔﺭﺽ ﻋﻠﻰ ﺍﻝﻤﻨﺸﺎﺕ ﺘﺸﺭﻴﻌﺎﺕ ﺍﺠﺘﻤﺎﻋﻴـﺔ ﻭﺒﻴﺌﻴـﺔ
ﺠﺩﻴﺩﺓ ﺘﺘﻌﻠﻕ ﺒﺄﻨﺸﻁﺔ ﺍﺠﺘﻤﺎﻋﻴﺔ ،ﻤﺜل ﻤﻜﺎﻓﺤﺔ ﺍﻝﺘﻠﻭﺙ ،ﻭﻋﺩﻡ ﺘﺠﺎﻭﺯ ﻤﻌﺩﻻﺕ ﻤﻌﻴﻨﺔ.
ﺇﻥ ﻤﻥ ﺸﺄﻥ ﺫﻝﻙ ﺃﻥ ﻴﺅﺩﻱ ﺇﻝﻰ ﺯﻴﺎﺩﺓ ﻓـﻲ ﺍﻹﻓﺼـﺎﺡ ﺍﻻﺠﺘﻤـﺎﻋﻲ ﻝﻠﻭﻓـﺎﺀ
ﺒﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺍﻻﻝﺘﺯﺍﻡ ﺒﻬﺫﻩ ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ،ﻓﻜﻠﻤﺎ ﺘﻡ ﺇﺼـﺩﺍﺭ ﺘﺸـﺭﻴﻌﺎﺕ
ﺍﺠﺘﻤﺎﻋﻴﺔ ﺠﺩﻴﺩﺓ ﻜﻠﻤﺎ ﺘﻁﻠﺏ ﺍﻷﻤﺭ ﺇﻝﻰ ﻤﺯﻴﺩ ﻤﻥ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻫﺫﺍ ﺍﻻﻝﺘﺯﺍﻡ.
* ﻁﺒﻴﻌﺔ ﻨﺸﺎﻁ ﺍﻝﻤﻨﺸﺄﺓ :ﻭﺘﻘﺎﺱ ﺒﻨﻭﻉ ﺍﻝﺼﻨﺎﻋﺔ ﺍﻝﺘﻲ ﺘﻨﺘﻤﻲ ﺇﻝﻴﻬﺎ ﺍﻝﻤﻨﺸـﺄﺓ ،ﻓﻬﻨـﺎﻙ
ﺼﻨﺎﻋﺎﺕ ﺫﺍﺕ ﺘﺄﺜﻴﺭ ﺴﻠﺒﻲ ﻋﻠﻰ ﺍﻝﺒﻴﺌﺔ ﻭﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ،ﻤﺜـل :ﺼـﻨﺎﻋﺔ ﺍﻝـﻭﺭﻕ
ﻭﺍﻝﻜﻴﻤﺎﻭﻴﺎﺕ ﻭﺍﻷﺴﻤﺩﺓ ،ﻭﺍﻝﻤﻨﻅﻔﺎﺕ ﻭﺍﻝﺒﺘﺭﻭل ،ﺤﻴﺙ ﺃﻥ ﻝﻬﺫﻩ ﺍﻝﺼﻨﺎﻋﺎﺕ ﺘﺄﺜﻴﺭ ﺒـﺎﻝﻎ
ﺍﻝﺨﻁﻭﺭﺓ ﻋﻠﻰ ﺍﻝﺒﻴﺌﺔ ﻭﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ،ﻭﻫﺫﺍ ﻴﻘﺘﻀـﻲ ﻤـﻥ ﺍﻹﺩﺍﺭﺓ ﺯﻴـﺎﺩﺓ ﻓـﻲ
ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺤﺴﺏ ﻁﺒﻴﻌﺔ ﺘﺄﺜﻴﺭ ﺍﻝﺼﻨﺎﻋﺔ ﻋﻠﻰ ﺍﻝﺒﻴﺌﺔ ﻭﺍﻝﻤﺠﺘﻤـﻊ
ﺍﻝﻤﺤﻠﻲ.2
ﺜﺎﻝﺜ ﹰﺎ :ﺍﻝﺩﻭﺭ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﺸﺎﺕ ﺒﻴﻥ ﺍﻝﻤﺅﻴﺩﻴﻥ ﻭﺍﻝﻤﻌﺎﺭﻀﻴﻥ
ﻴﻤﻜﻥ ﺘﻠﺨﻴﺹ ﺃﻫﻡ ﺍﻝﻨﻘﺎﻁ ﺍﻝﺘﻲ ﺘﺅﻴﺩ ﻗﺒﻭل ﺍﻝﻤﻨﺸﺎﺕ ﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ
ﻓﻴﻤﺎﻴﻠﻲ:3
.1ﺘﺨﺩﻡ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻫﺘﻤﺎﻤﺎﺕ ﺍﻝﻤﻨﺸـﺎﺕ ﻓـﻲ ﺍﻝﻤـﺩﻯ
ﺍﻝﻁﻭﻴل ،ﻭﺫﻝﻙ ﻋﻥ ﻁﺭﻴﻕ ﺇﻋﻁﺎﺀ ﺼﻭﺭﺓ ﺃﻓﻀل ﻋﻥ ﻨﺸﺎﻁ ﺍﻝﻤﺸـﺭﻭﻉ ﻭﺼـﻼﺤﻴﺘﻪ
3- James R. Aldrich," Pollution Prevention Economics- Financial Impacts On Business
And Industry, Mc Graw"- Hill, USA, 1996,P.20.
- 2ا!= ا@ ^.ذآ!.i
3
-ﻤﺤﻤﺩ ﺍﻝﻔﻴﻭﻤﻲ ﻤﺤﻤـﺩ"،ﻗـﺭﺍﺀﺍﺕ ﻓـﻲ ﺍﻝﻤﺸـﺎﻜل ﺍﻝﻤﺤﺎﺴـﺒﻴﺔ ﺍﻝﻤﻌﺎﺼـﺭﺓ" ،ﺍﻝـﺩﺍﺭ ﺍﻝﺠﺎﻤﻌﻴـﺔ ﺍﻝﺠﺩﻴـﺩﺓ ﻝﻠﻨﺸـﺭ
ﻭﺍﻝﺘﻭﺯﻴﻊ،ﺍﻹﺴﻜﻨﺩﺭﻴﺔ ،2000،ﺹ ﺹ.230-228
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ﻝﻠﻌﻤل ﻓﻲ ﺍﻝﻔﺘﺭﺓ ﻁﻭﻴﻠﺔ ﺍﻷﺠل ،ﻓﺎﻝﻤﻨﺸﺎﺕ ﺘﺴﺘﻤﺭ ﺒﻨﺎﺀﹰﺍ ﻋﻠﻰ ﺭﻏﺒﺔ ﺍﻝﻤﺠﺘﻤـﻊ ،ﻝـﺫﺍ
ﻋﻠﻴﻬﺎ ﺃﻥ ﺘﻨﺘﺞ ﻤﻨﺎﻓﻊ ﺍﺠﺘﻤﺎﻋﻴﺔ ،ﺇﺫﺍ ﻤﺎ ﺭﻏﺒﺕ ﻓﻲ ﺍﻝﺒﻘﺎﺀ.
.2ﻋﺎﺩ ﹰﺓ ﻤﺎ ﺘﻤﻠﻙ ﺍﻝﻤﻨﺸﺎﺕ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﻤﺎﻝﻴﺔ ﻭﺍﻵﺩﻤﻴﺔ ﻝﺤل ﺍﻝﻤﺸﻜل ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
.3ﻫﻨﺎﻙ ﺤﺎﺠﺔ ﻤﻠﺤﺔ ﻝﻤﻭﺍﺯﻨﺔ ﻗﻭﺓ ﺍﻝﻤﻨﺸﺎﺕ ﺒﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ،ﻓـﺎﻝﻤﺠﺘﻤﻊ
ﻭﺍﻝﺤﻜﻭﻤﺎﺕ ﻴﻤﻜﻥ ﺃﻥ ﺘﺘﻐﺎﻀﻰ ﻋﻥ ﺘﺭﻜﺯ ﺍﻝﻘﻭﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺇﺫﺍ ﻤﺎ ﻗﺎﻤـﺕ ﺍﻝﻤﻨﺸـﺎﺕ
ﺒﺯﻴﺎﺩﺓ ﻨﻁﺎﻕ ﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
.4ﻫﻨﺎﻙ ﺭﻏﺒﺔ ﻤﺴﺘﻤﺭﺓ ﻓﻲ ﺘﺠﻨﺏ ﺘﺯﺍﻴﺩ ﺍﻝﻘﻭﺍﻨﻴﻥ ﻭﺍﻝﺘﺩﺨل ﺍﻝﺤﻜﻭﻤﻲ ﻓﻲ ﺍﻝﻨﺸـﺎﻁ
ﺍﻻﻗﺘﺼﺎﺩﻱ ،ﻓﺎﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺴﻭﻑ ﺘﻁﺒﻕ ﻻﻤﺤﺎﻝﻪ ،ﺇﻤﺎ ﻋـﻥ ﻁﺭﻴـﻕ ﻗﺒـﻭل
ﺍﻝﻤﻨﺸﺎﺕ ﻝﻬﺎ ﺃﻭ ﻋﻥ ﻁﺭﻴﻕ ﺍﻝﺘﺩﺨل ﺍﻝﺤﻜﻭﻤﻲ.
.5ﻗﺩ ﺘﻜﻭﻥ ﻫﻨﺎﻙ ﻓﺭﺼﺔ ﺭﺒﺢ ﻏﻴﺭ ﻅﺎﻫﺭﺓ ،ﻓﻔﻲ ﺒﻌﺽ ﺍﻷﺤﻴﺎﻥ ﺘﺘﺤﻭل ﺍﻝﻤﺸـﺎﻜل
ﺇﻝﻰ ﻤﺼﺎﺩﺭ ﻝﻠﺭﺒﺢ ،ﻓﻤﺜﻼ ﺃﺩﻯ ﺍﻫﺘﻤﺎﻡ ﺍﻝﻤﻨﺸﺎﺕ ﺒﺎﻝﺘﺤﻜﻡ ﺒﺎﻝﺘﻠﻭﺙ ﺇﻝﻰ ﻅﻬﻭﺭ ﻓـﺭﺹ
ﺭﺒﺢ ﻝﻠﻌﺩﻴﺩ ﻤﻥ ﺍﻝﻤﻨﺸﺂﺕ ﺍﻝﺘﻲ ﺘﻭﺭﺩ ﺍﻝﻤﻌﺩﺍﺕ ﺍﻝﻼﺯﻤﺔ ﻝﻠﺘﺤﻜﻡ ﻓﻲ ﺍﻝﺘﻠﻭﺙ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺭﺍﺒﻊ:
ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻝﺩﺍﻋﻤﺔ ﻝﺘﻁﺒﻴﻕ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺇﺴﻬﺎﻤﺎﺕ ﺍﻝﻔﻜﺭ
ﺍﻝﻤﺤﺎﺴﺒﻲ ﻓﻲ ﺫﻝﻙ
ﺃﻭﻻ :ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻝﺩﻭﻝﻴﺔ:
ﺒﺩﺃ ﺍﻻﻫﺘﻤﺎﻡ ﻓﻲ ﻭﻀﻊ ﻗﻭﺍﻋﺩ ﻤﺤﺎﺴﺒﻴﺔ ﻤﻨﺫ ﺒﺩﺍﻴﺔ ﺍﻝﻨﺼﻑ ﺍﻝﺜﺎﻨﻲ ﻤﻥ ﺍﻝﻘﺭﻥ
ﺍﻝﻤﺎﻀﻲ ،ﻤﻥ ﺨﻼل ﺍﺼﺩﺍﺭﻤﻌﺎﻴﻴﺭ ﻤﺤﺎﺴﺒﻴﺔ ﺩﻭﻝﻴﺔ ،ﻭﺒﻌﺩ ﺫﻝﻙ ﺼﺩﺭﺕ "ﻤﻌﺎﻴﻴﺭ
ﺍﻹﺒﻼﻍ ﺍﻝﻤﺎﻝﻲ ﺍﻝﺩﻭﻝﻴﺔ "IFRSﺍﺒﺘﺩﺍﺀﹰﺍ ﻤﻥ ﺍﻝﻌﺎﻡ 2001ﻡ ،ﻝﺘﺤل ﺘﺴﻤﻴﺘﻬﺎ ﺍﻝﺠﺩﻴﺩﺓ ﻤﺤل
"ﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺩﻭﻝﻴﺔ "IASﻤﻥ ﻗﺒل "ﻤﺠﻠﺱ ﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺩﻭﻝﻴﺔ "FASB
88
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ﺍﻝﺫﻱ ﻜﺎﻥ ﻴﺴﻤﻰ ﺒﺎﺴﻡ "ﻝﺠﻨﺔ ﻤﻌﺎﻴﻴﺭ ﺍﻝﻤـﺤﺎﺴﺒﺔ ﺍﻝﺩﻭﻝﻴﺔ ،"IASCﻭﺍﻝﺫﻱ ﻴﻌﻴﻥ ﺒﺩﻭﺭﻩ
ﻤﻥ ﻗﺒل ﻤﺠﻠﺱ ﺃﻤﻨﺎﺀ ﻝﺠﻨﺔ ﻤﻌﺎﻴﻴﺭ ﺍﻝﻤـﺤﺎﺴﺒﺔ ﺍﻝﺩﻭﻝﻴﺔ ﺍﻝﺒﺎﻝﻎ 19ﻋﻀﻭﹰﺍ. 1
ﻭﺒﺫﻝﻙ
ﻓﺈﻥ
ﺍﻝﺘﺴﻤﻴﺔ
ﺍﻝﻘﺩﻴﻤﺔ
ﻝﻠﻤﻌﺎﻴﻴﺭ
ﺍﻝﺩﻭﻝﻴـــﺔ
ﺍﻝﻤـﺤﺎﺴﺒﻴﺔ
) (international accounting standardsﺴــﻭﻑ ﺘﺨﺘﻔــﻲ ﻤـﻥ ﺍﻷﺩﺏ
ﺍﻝﻤـﺤﺎﺴﺒﻲ ﺘﺩﺭﻴﺠﻴ ﹰﺎ ﻝﺘــﺤل ﻤﺤﻠــﻬﺎ ﺍﻝﺘﺴﻤﻴـﺔ ﺍﻝـﺠﺩﻴﺩﺓ ) ﺍﻹﺒﻼﻍ ﺍﻝﻤﺎﻝﻲ ( ﻤﻊ
ﺍﻹﺼﺩﺍﺭﺍﺕ ﺍﻝﺠﺩﻴﺩﺓ ،ﻭﺍﻝﺘﻌﺩﻴﻼﺕ ﺍﻝﻤﺤﺘﻤﻠﺔ ﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺩﻭﻝﻴﺔ ﻨﺎﻓﺫﺓ ﺍﻝﻤﻔﻌﻭل،
ﻭﻋﺩﺩﻫﺎ 41ﻤﻌﻴﺎﺭﹰﺍ ﺘﺤﺕ ﺍﻝﺘﺴﻤﻴﺔ ﺍﻝﻘﺩﻴﻤﺔ.2
ﻭﻫﻨﺎ ﺘﺠﺩﺭ ﺍﻹﺸﺎﺭﺓ ﺒﺄﻥ ﻤﻌﺎﻴﻴﺭ ﺍﻹﺒﻼﻍ ﺍﻝﻤﺎﻝﻲ ﺘﺴﺘﻨﺩ ﻋﻠﻰ ﻨﻔﺱ ﺍﻹﻁﺎﺭ ﺍﻝﻤﻔﺎﻫﻴﻤﻲ
) (conceptual frameworkﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤـﺤﺎﺴﺒﺔ ﺍﻝﺩﻭﻝﻴﺔ ،ﺤﻴﺙ ﻝﻡ ﺘﺸﻤل ﺘﻌﺩﻴﻼﺕ
∗ 3
ﺍﻝﻤــﺠﻠﺱ ﻫﺫﺍ ﺍﻹﻁﺎﺭ ،ﻭﺇﻨﻤﺎ ﺸﻤل ﻋﺩﺓ ﻤﻌﺎﻴﻴﺭ ﻤﺤﺎﺴﺒﻴﺔ ﺩﻭﻝﻴﺔ
.
ﻭﻴﻤﻜﻥ ﺘﻌﺭﻴﻑ ﺍﻝﻤﻌﺎﻴﻴﺭﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﺩﻭﻝﻴﺔ ﻋﻠﻰ ﺇﻨﻬﺎ" :ﻨﻤﺎﺫﺝ ﺃﻭ ﺇﺭﺸﺎﺩﺍﺕ ﻋﺎﻤﺔ،
ﺘﺅﺩﻱ ﺍﻝﻰ ﺘﻭﺠﻴﻪ ﻭﺘﺭﺸﻴﺩ ﺍﻝﻤﻤﺎﺭﺴﺔ ﺍﻝﻌﻤﻠﻴﺔ ﻓﻲ ﺍﻝﻤﺤﺎﺴﺒﺔ ،ﺃﻭ ﺍﻝﺘﺩﻗﻴﻕ ،ﺃﻭ ﻤﺭﺍﺠﻌـﺔ
ﺍﻝﺤﺴﺎﺒﺎﺕ".4
ﻭﻴﻌﺩ ﻤﻭﻀﻭﻉ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﻥ ﺍﻝﻤﻭﺍﻀﻴﻊ ﺍﻝﺘﻲ ﻴـﺯﺩﺍﺩ
ﺍﻻﻫﺘﻤﺎﻡ ﺒﻬﺎ ﻴﻭﻤ ﹰﺎ ﺒﻌﺩ ﻴﻭﻡ ﻤﻥ ﻗﺒل ﺍﻝﻤﻨﻅﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻬﻨﻴﺔ ﻭﺍﻷﻜﺎﺩﻴﻤﻴـﺔ ﻓـﻲ
ﺍﻝﺩﻭل ﺍﻝﻤﺘﻘﺩﻤﺔ .ﻭﻨﻭﺭﺩ ﺒﻌﺽ ﺍﻷﻤﺜﻠﺔ ﻋﻠﻰ ﺫﻝﻙ ﺍﻻﻫﺘﻤﺎﻡ:
-ﻗﺎﻡ ﻤﺠﻠﺱ ﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺎﻝﻴﺔ) ∗∗(FASBﺒﺈﺼﺩﺍﺭ ﻤﻌﺎﻴﻴﺭ ﻤﻨﻬﺎ:1
- 1ا> W+ا-1ة" ،آ B#ا-ت ا @A4 !04ا#آت ?0:ا،142ا<2Dهت وا& %اة"،^.A =!+ ،
ص ص .26-18
- United nations ,"Guidance on corporate responsibility indicators , in annual Reports",new york
2
and Geneva, 2008. Pp-8-12
∗ -\ -ا ;1Kj -:!_Bا!JL، ^Rس ا !*5ا-و*;.
- Hennie van Greuninig",International Financial Reporting Standards" Apracical Guide,
3
For Edition.2006.
4
+l+ -ن -ان % ,: ! "،ا! او!" ;*5= E ،ا ]*0A1ا ]**BBHا@ر;P [+ ،
ا>2010-2-15 - www.kantakji.com ،pdf M+ ،SB!Bم.
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.1ﻤﻌﻴﺎﺭ FASBﺭﻗﻡ ) ، (5ﻭﻴﻨﺹ ﻫﺫﺍ ﺍﻝﻤﻌﻴﺎﺭ ﻋﻠﻰ ﻀـﺭﻭﺭﺓ ﺍﻻﻋﺘـﺭﺍﻑ
ﺒﺎﻻﻝﺘﺯﺍﻡ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺇﺫﺍ ﻜﺎﻥ ﻤﺒﻠﻎ ﺍﻝﺨﺴﺎﺭﺓ ﻤﺤﺘﻤل ،ﻭﻤﻤﻜـﻥ ﺘﻘـﺩﻴﺭﻩ
ﺒﺩﺭﺠﺔ ﻤﻌﻘﻭﻝﺔ ﻤﻥ ﺍﻝﺩﻗﺔ ،ﺃﻤﺎ ﺇﺫﺍ ﻜﺎﻥ ﺘﻘﺩﻴﺭ ﺍﻝﺨﺴﺎﺭﺓ ﻤﻤﻜﻨﺎ ﻴـﺘﻡ ﺍﻹﻓﺼـﺎﺡ
ﻋﻨﻬﺎ ﻓﻲ ﺍﻝﻤﻼﺤﻅﺎﺕ ﺍﻝﻤﺭﻓﻘﺔ ،ﻭﺇﺫﺍ ﻜﺎﻥ ﺍﺤﺘﻤﺎل ﺍﻝﺨﺴﺎﺭﺓ ﻀﻌﻴﻔﺎ ﻓﻼ ﻴﺸـﺎﺭ
ﺇﻝﻴﻬﺎ.
.2ﻤﻌﻴﺎﺭ FASBﺭﻗﻡ) ،(14ﻭﻴﻨﺹ ﻋﻠﻰ ﻀﺭﻭﺭﺓ ﺘﺴﺠﻴل ﺍﻻﻝﺘـﺯﺍﻡ ﺍﻝﺒﻴﺌـﻲ ﺇﺫﺍ
ﺃﻤﻜﻥ ﺘﺤﺩﻴﺩ ﺍﻝﺨﺴﺎﺭﺓ ،ﺤﻴﺙ ﻴﻌﺘﺭﻑ ﺒﺎﻝﻤﺒﻠﻎ ﺍﻝﻭﺍﻗﻊ ﺩﺍﺨـل ﺍﻝﻤـﺩﻯ ،ﺃﻤـﺎ ﺇﺫﺍ
ﺼﻌﺏ ﺘﺤﺩﻴﺩ ﻤﺒﻠﻎ ﺩﺍﺨل ﻫﺫﻩ ﺍﻝﺤﺩﻭﺩ ﻓﻴﺅﺨﺫ ﺒﺎﻝﺤﺩ ﺍﻷﺩﻨﻰ.
ﻓﻲ ﺍﻝﻭﻻﻴﺎﺕ ﺍﻝﻤﺘﺤﺩﺓ ﺍﻷﻤﺭﻴﻜﻴﺔ:2 .1ﺃﻭﻀﺢ ﻤﻌﻬﺩ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﺍﻝﻘﺎﻨﻭﻨﻴﻴﻥ ﻓﻲ ﺘﻘﺭﻴﺭﻩ ﺍﻝﻤﻨﺸﻭﺭ ﻋﺎﻡ 1973ﺇﻥ ﻤﻥ ﻀﻤﻥ
ﺃﻫﺩﺍﻑ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ،ﺇﻋﺩﺍﺩ ﺘﻘﺭﻴﺭ ﻋﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺨﺎﺼـﺔ ﺒﺎﻝﻤﻨﺸـﺄﺓ،
ﻭﺍﻝﺘﻲ ﺘﺅﺜﺭ ﻋﻠﻰ ﺍﻝﻤﺠﺘﻤﻊ ﻭﺍﻝﺒﻴﺌﺔ ﺍﻝﻤﺤﻴﻁﺔ ﺒﻬﺎ.
.2ﺃﺼﺩﺭﺕ ﺠﻤﻌﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﺍﻷﻤﺭﻴﻜﻴﺔ ﺘﻘﺭﻴﺭﹰﺍ ﻝﻠﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ
ﻝﻠﻤﻨﺸﺎﺕ ،ﻁﺎﻝﺒﺕ ﻓﻴﻪ ﺍﻝﺸﺭﻜﺎﺕ ﺒﻀﺭﻭﺭﺓ ﺇﻅﻬﺎﺭ ﻤﻌﻠﻭﻤﺎﺕ ﺘﺘﻌﻠﻕ ﺒﺎﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ
ﻭﻤﺴﺎﻫﻤﺘﻬﺎ ﻓﻲ ﺍﻝﺘﻨﻤﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﻤﻜﺎﻓﺤﺔ ﺍﻝﺘﻠﻭﺙ.
-Financial Accounting Standard Board.
∗∗
-1ﻝﻠﻤﺯﻴﺩ ﺭﺍﺠﻊ-:
A - Financial Accounting standard board,” On Reorganization of the Accounting for
– contingent Environment liabilities “, the meeting :Potential Agenda for the project
statement, march (2005), pp 6-8.
B- Financial Accounting foundation, An Annual Report: of Accounting standards
board –Governmental accounting standers, (2004), pp 9-14.
- 2ﻤﺤﻤﺩ ﺴﻤﻴﺭ ﺍﻝﺼﺒﺎﻥ ﻭﺁﺨﺭﻭﻥ" ،ﺩﺭﺍﺴﺎﺕ ﻓﻲ ﺍﻷﻨﻅﻤﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼﺭﺓ"،ﺍﻝـﺩﺍﺭ ﺍﻝﺠﺎﻤﻌﻴـﺔ
ﻝﻠﻁﺒﺎﻋﺔ ﻭﺍﻝﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ ،1986،ﺹ.189
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.3ﺍﻗﺘﺭﺤﺕ ﺠﻤﻌﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﺍﻷﻤﺭﻴﻜﻴﺔ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻝﻤﻌﺎﻴﻴﺭ ﻭﺍﻻﻋﺘﺒﺎﺭﺍﺕ ﺍﻝﺘﻲ
ﻴﺠﺏ ﻤﺭﺍﻋﺎﺘﻬﺎ ﻋﻨﺩ ﺇﻋﺩﺍﺩ ﺘﻘﺎﺭﻴﺭ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﻤﺜل ﻤﻌﻴﺎﺭ ﺍﻝﻤﻼﺀﻤﺔ ،ﻭﺍﻝﺒﻌـﺩ
ﻋﻥ ﺍﻝﺘﺤﻴﺯ ،ﻭﺍﻝﻘﺎﺒﻠﻴﺔ ﻝﻠﻔﻬﻡ ،ﻭﺍﻝﺘﻭﻗﻴﺕ ﺍﻝﻤﻨﺎﺴﺏ.
.4ﻁﺎﻝﺒﺕ ﻝﺠﻨﺔ ﺒﻭﺭﺼﺔ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ ،ﺍﻝﻤﻨﺸﺂﺕ ﺒﻀﺭﻭﺭﺓ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺴﻴﺎﺴﺔ
ﺍﻝﻤﻨﺸﺄﺓ ﻓﻲ ﻤﺠﺎل ﻤﺤﺎﺭﺒﺔ ﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ ،ﻭﻤﺎ ﺘﻡ ﺘﻨﻔﻴﺫﻩ ﻤﻨﻬﺎ.
ﻓﻲ ﺍﻝﻤﻤﻠﻜﺔ ﺍﻝﻤﺘﺤﺩﺓ )ﺒﺭﻴﻁﺎﻨﻴﺎ(-:1 .1ﻁﺎﻝﺏ )ﻤﺠﻤﻊ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﺍﻝﻘﺎﻨﻭﻨﻴﻴﻥ( ﺒﻀﺭﻭﺭﺓ ﺇﻋﺎﺩﺓ ﺍﻝﻨﻅﺭ ﻓﻲ ﺃﻫﺩﺍﻑ ﺍﻝﺘﻘﺎﺭﻴﺭ
ﺍﻝﻤﺎﻝﻴﺔ ،ﻭﺒﺎﻝﺸﻜل ﺍﻝﺘﻲ ﺘﻤﻜﻨﻬﺎ ﻤﻥ ﻤﻘﺎﺒﻠﺔ ﺃﻫﺩﺍﻑ ﺍﻝﻤﺠﺘﻤﻊ.
.2ﺃﻭﻀﺤﺕ ﺇﺤﺩﻯ ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﻤﺘﻌﻠﻘـﺔ ﺒﺎﻝﺼـﻨﺎﻋﺎﺕ ﺍﻝﺒﺭﻴﻁﺎﻨﻴـﺔ ﺍﻝﻤﺅﻤﻤـﺔ ﺇﻥ
ﺍﻝﺤﻜﻭﻤﺔ ﺴﺘﺄﺨﺫ ﻓﻲ ﺍﻋﺘﺒﺎﺭﻫﺎ ﻋﻨﺩ ﺘﺤﺩﻴﺩ ﺃﺴﻌﺎﺭ ﺨﺩﻤﺎﺕ ﻫﺫﻩ ﺍﻝﺼﻨﺎﻋﺎﺕ ﻭﺘﻘﻴﻴﻡ ﺃﺩﺍﺌﻬﺎ
ﻤﻭﻀﻭﻉ ﺍﻝﻜﻠﻔﺔ ﻭﺍﻝﻔﻭﺍﺌﺩ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﺭﺘﺒﻁﺔ ﺒﺎﻝﺨﺩﻤﺎﺕ ﺍﻝﺘﻲ ﺘﺅﺩﻴﻬﺎ ﺘﻠﻙ ﺍﻝﺼﻨﺎﻋﺎﺕ
ﺇﻝﻰ ﺍﻝﻤﺠﺘﻤﻊ.
ﻓﻲ ﻓﺭﻨﺴـﺎ-:2ﺘﻡ ﺇﻝﺯﺍﻡ ﺍﻝﻤﻨﺸﺎﺕ ﺒﺈﻅﻬﺎﺭ ﺒﻴﺎﻨﺎﺕ ﻝﻤﺴﺘﺨﺩﻤﻴﻬﺎ ﺘﺘﻌﻠﻕ ﺒﺎﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ
ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺨﺎﺭﺠﻴﺔ ،ﺘﺘﻌﻠﻕ ﺒﺎﻷﻤﻥ ﺍﻝﺼﻨﺎﻋﻲ ،ﻭﺍﻝﺭﻋﺎﻴﺔ ﺍﻝﺼـﺤﻴﺔ ،ﻭﺒـﺭﺍﻤﺞ
ﺍﻝﺘﺩﺭﻴﺏ ﻭﺍﻝﺘﻨﻤﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻸﻓﺭﺍﺩ ﺍﻝﻌﺎﻤﻠﻴﻥ ،ﺤﻴﺙ ﺘﻡ ﻭﻀﻊ ﻤﻌﺎﻴﻴﺭ ﺍﺠﺘﻤﺎﻋﻴﺔ ﻝﻜل
ﻓﺌﺔ ﻋﺎﻤﻠﺔ ﻓﻲ ﺍﻝﻤﻨﺸﺄﺓ.
ﺜﺎﻨﻴ ﹰﺎ :ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﺩﺍﻋﻤﺔ ﻝﺘﻁﺒﻴﻕ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﻓـﻲ
ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ.
ﻴﻤﻜﻥ ﺘﻠﺨﻴﺹ ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﺩﺍﻋﻤﺔ ﻝﻠﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﻤﺠﻤﻭﻋﺔ ﻨﻘﺎﻁ
ﺃﻫﻤﻬﺎ-:
1
-ﻤﺅﻴﺩ ﺍﻝﻔﻀل ﻭﺁﺨﺭﻭﻥ ،ﺩﺭﺍﺴﺎﺕ ﻓﻲ ﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼﺭﺓ ﻤﺭﺠﻊ ﺴﺎﺒﻕ ﺹ ﺹ.163-161
- 2ا!= ا@ ،^.ص .165
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• ﺍﻅﻬﺭ ﻗﺎﻨﻭﻥ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻲ ﺭﻗﻡ22ﻝﻌﺎﻡ1997ﻡ ،ﻭﻗـﺎﻨﻭﻥ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴـﺔ
ﺭﻗﻡ 76ﻝﺴﻨﺔ ،2002ﻤﻔﻬﻭﻡ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ) 1ﻭﺍﻥ ﻜﺎﻥ ﺒﻌﻀﻬﺎ ﺒﺸﻜل ﻀﻤﻨﻲ(،
ﺤﻴﺙ ﺃﻝﺯﻡ ﺍﻝﻤﺤﺎﺴﺏ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻝﻤﻭﺍﺩ ﺍﻝﺘﺸﺭﻴﻌﻴﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴـﺒﻲ
ﻋﻠﻰ ﺍﻝﻨﺤﻭ ﺍﻝﺘﺎﻝﻲ:
-1ﺠﺎﺀﺕ ﺍﻝﻤﺎﺩﺓ)/195ﺍ (1/ﻝﺘﻠﺯﻡ ﻤﺩﻗﻕ ﺍﻝﺤﺴﺎﺒﺎﺕ ﺒﺄﻥ ﻴﻅﻬﺭ ﻓﻲ ﺘﻘﺭﻴﺭﻩ ﻝﻤﺠﻠﺱ
ﺍﻹﺩﺍﺭﺓ ﺤﺼﻭﻝﻪ ﻋﻠﻰ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻭﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻼﺯﻤﺔ ﻭﺍﻝﻀﺭﻭﺭﻴﺔ.
ﺘﻌﻘﻴﺒ ﹰﺎ ﻋﻠﻰ ﻫﺫﻩ ﺍﻝﻤﺎﺩﺓ :ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﺃﻥ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﻌﺘﺒـﺭ ﻤـﻥ ﻀـﻤﻥ
ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻀﺭﻭﺭﻴﺔ ﻭﺍﻝﻼﺯﻤﺔ ﻻﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ،ﻓﺤﺎﺠﺔ ﺍﻝﻤﺤﺎﺴـﺏ ﻝﻠﻤﻌﻠﻭﻤـﺎﺕ
ﻭﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻼﺯﻤﺔ ﻀﺭﻭﺭﻴﺔ ﻝﻺﻓﺼﺎﺡ ﻋﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﻗﺘﺼـﺎﺩﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴـﺔ
ﺒﺸﻜل ﺼﺭﻴﺢ ،ﻝﺫﻝﻙ ﻋﻠﻰ ﺍﻝﻤﺸﺭﻉ ﺍﻷﺭﺩﻨﻲ ﺃﻥ ﻴﺫﻜﺭ ﺒﺸﻜل ﺼﺭﻴﺢ ﺍﻥ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﻌﺘﺒﺭ ﻤﻥ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻀﺭﻭﺭﻴﺔ ﻭﺍﻝﻬﺎﻤﺔ ﻝﺘﻘﻴﻴﻡ ﺃﺩﺍﺀ ﺍﻝﺸﺭﻜﺔ.
-2ﺠﺎﺀﺕ ﺍﻝﻤﺎﺩﺓ ﺭﻗﻡ)/195ﺍ (5/ﻝﺘﻠﺯﻡ ﻤﺩﻗﻕ ﺍﻝﺤﺴﺎﺒﺎﺕ ﺒﺄﻥ ﻴﻅﻬﺭ ﻓـﻲ ﺘﻘﺭﻴـﺭﻩ
ﺍﻝﻤﺨﺎﻝﻔﺎﺕ ﻝﻠﻤﺎﺩﺓ ) (195ﺒﻜﺎﻓﺔ ﺒﻨﻭﺩﻫﺎ ،ﻭﺒﺎﻷﺨﺹ ﺍﻝﺘﻲ ﺘـﺅﺜﺭ ﺒﺸـﻜل ﺃﺴﺎﺴـﻲ
ﻭﺠﻭﻫﺭﻱ ﻋﻠﻰ ﺍﻝﻤﺭﻜﺯ ﺍﻝﻤﺎﻝﻲ ،ﻓﺎﻝﻨﺘﺎﺌﺞ ﺍﻝﺼﺎﺩﺭﺓ ﻋﻥ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﺅﺜﺭ
ﺒﺸﻜل ﺠﻭﻫﺭﻱ ﻋﻠﻰ ﺍﻝﻤﺭﻜﺯ ﺍﻝﻤﺎﻝﻲ ﻝﻠﺸﺭﻜﺔ.
ﻭﻜﺫﻝﻙ ﺠﺎﺀ ﻓﻲ ﺍﻝﻤﺎﺩﺓ ) (11-10ﻤﻥ ﻗﺎﻨﻭﻥ ﻫﻴﺌﺔ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ" 2ﺃﻥ ﻋﻠﻰ ﺍﻝﺸﺭﻜﺔ
ﺍﻝﻤﺼﺩﺭﺓ ﺇﻋﻼﻡ ﺍﻝﻬﻴﺌﺔ ﻓﻭﺭﹰﺍ ﻋﻨﺩ ﺤﺩﻭﺙ ﺃﻤﻭﺭ ﺠﻭﻫﺭﻴﺔ ﺃﻭ ﻫﺎﻤﺔ ﺘـﺅﺜﺭ ﻋﻠـﻰ
ﺍﻝﻤﺭﻜﺯ ﺍﻝﻤﺎﻝﻲ ﺃﻭ ﺭﺒﺤﻴﺔ ﺍﻝﺸﺭﻜﺔ".
-3ﺠﺎﺀﺕ ﺍﻝﻤﺎﺩﺓ ﺭﻗﻡ) (200ﺘﺄﻜﻴﺩﺍ ﻋﻠﻰ ﻤﺎﺴﺒﻕ ،ﺤﻴﺙ ﺘﻠﺯﻡ ﻫـﺫﻩ ﺍﻝﻤـﺎﺩﺓ ﻤـﺩﻗﻕ
ﺍﻝﺤﺴﺎﺒﺎﺕ ﺃﻥ ﻴﺒﻠﻎ ﻭﺒﺸﻜل ﺨﻁﻲ ﺭﺌﻴﺱ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻭﺍﻝﻤﺭﺍﻗـﺏ ﻓـﻲ ﺤﺎﻝـﺔ
ﺍﻁﻼﻋﻪ ﻋﻠﻰ ﺃﻴﺔ ﻤﺨﺎﻝﻔﺎﺕ ﺍﺭﺘﻜﺒﺘﻬﺎ ﺍﻝﺸﺭﻜﺔ ،ﻭﺘﺅﺜﺭ ﺒﺸﻜل ﺴﻠﺒﻲ ﻋﻠﻴﻬﺎ .
1
-ﺍﻝﻤﻤﻠﻜﺔ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ ،ﻗﺎﻨﻭﻥ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻲ ،ﺭﻗﻡ) (22ﻝﺴﻨﺔ .1997
- 2ﺍﻝﻤﻤﻠﻜﺔ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ"،ﺘﻌﻠﻴﻤﺎﺕ ﺇﻓﺼﺎﺡ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﻤﺼﺩﺭﺓ ﻭﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﻤﻌﺎﻴﻴﺭ ﺍﻝﺘﺩﻗﻴﻕ ﻝﺴﻨﺔ2004ﻡ"،
ﺍﻝﺼﺎﺩﺭﺓ ﻋﻥ ﻫﻴﺌﺔ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ ،ﻭﻋﺩﻝﺕ ﺒﻤﻭﺠﺏ ﻗﺭﺍﺭ ﻤﺠﻠﺱ ﻤﻔﻭﻀﻲ ﻫﻴﺌﺔ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ).(2005-257
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ﺍﻝﺘﻌﻘﻴﺏ ﻋﻠﻰ ﺍﻝﻤﺎﺩﺓ :ﻋﻠﻰ ﻤﺩﻗﻕ ﺍﻝﺤﺴﺎﺒﺎﺕ ﺍﻝﻜﺸﻑ ﻋﻥ ﻋﺩﻡ ﺃﻭ ﻗﻴﺎﻡ ﺍﻝﺸﺭﻜﺔ ﺒﺘﺤﻤل
ﻤﺴﺅﻭﻝﻴﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺘﺠﺎﻩ ﺍﻝﻤﺠﺘﻤﻊ ،ﻭﺍﻝﺒﻴﺌﺔ ﺍﻝﻤﺤﻴﻁﺔ.
-4ﺠﺎﺀ ﻓﻲ) ﺍﻝﻔﺼل ﺍﻝﺜﺎﻨﻲ /ﺍﻝﻤﺘﻌﻠﻕ ﺒﺎﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ( ﺒﺄﻥ ﻴﺘﻀﻤﻥ
ﺘﻘﺭﻴﺭ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺃﻴﺔ ﺍﻤﺘﻴﺎﺯﺍﺕ ﺘﻘﺩﻤﻬﺎ ﺍﻝﺤﻜﻭﻤﺔ ﻝﻠﺸﺭﻜﺔ ،ﻭﺸﺭﺡ ﻋـﻥ ﺃﻴـﺔ
ﺒﺭﺍﺀﺓ ﺍﺨﺘﺭﺍﻉ ،ﺃﻭ ﺤﻘﻭﻕ ﺍﻤﺘﻴﺎﺯ ﺤﺼﻠﺕ ﻋﻠﻴﻬﺎ ﺍﻝﺸﺭﻜﺔ ،ﻤﻤﺎ ﻴﺴﺎﻋﺩ ﻋﻠﻰ ﺤﻤﺎﻴﺔ
ﺍﻝﻤﺨﺘﺭﻋﻴﻥ ﻭﺤﻘﻭﻗﻬﻡ.
-5ﺠﺎﺀ ﻓﻲ ﺍﻝﻤﺎﺩﺓ)/6ﺏ (2/ﻤﻥ ﺘﻌﻠﻴﻤﺎﺕ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻘﻴﺎﻡ ﺒﺈﻅﻬﺎﺭ ﺃﻴـﺔ ﻗـﺭﺍﺭﺍﺕ
ﺼﺎﺩﺭﺓ ﻋﻥ ﺍﻝﺤﻜﻭﻤﺔ ﺃﻭ ﺍﻝﻤﻨﻅﻤﺎﺕ ﺍﻝﺩﻭﻝﻴﺔ ،ﻭﺍﻝﺘﻲ ﻝﻬﺎ ﺘﺄﺜﻴﺭ ﻤﺎﺩﻱ ﻋﻠﻰ ﺍﻝﺸﺭﻜﺔ.
-6ﻁﺎﻝﺒﺕ ﺍﻝﻤﺎﺩﺓ ﺭﻗﻡ)/6ﺏ (11/ﺒﻭﺠﻭﺩ ﻭﺼـﻑ ﻷﻨﺸـﻁﺔ ﺍﻝﺸـﺭﻜﺔ ،ﻭﺃﻤـﺎﻜﻥ
ﺘﻭﺍﺠﺩﻫﺎ ﻭﻋﺩﺩ ﻤﻭﻅﻔﻴﻬﺎ ،ﻭﺤﺠﻡ ﺍﻻﺴﺘﺜﻤﺎﺭ ﺍﻝﺭﺃﺴﻤﺎﻝﻲ ﻓﻴﻬﺎ.1
-7ﺠﺎﺀ ﻓﻲ ﺍﻝﻤﺎﺩﺓ ﺭﻗﻡ)/6ﺏ20/ﻭ18ﻭ (16ﻤﻥ ﺍﻝﻘﺎﻨﻭﻥ ﻨﻔﺴﻪ ﺇﻝﺯﺍﻡ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ
ﺒﺄﻥ ﻴﺤﺘﻭﻱ ﺘﻘﺭﻴﺭ ﺍﻝﺸﺭﻜﺔ ﺍﻝﻤﺎﻝﻲ ﺍﻝﺴﻨﻭﻱ ﻋﻠﻰ ﺒﻴﺎﻥ ﺍﻝﺘﺒﺭﻋﺎﺕ ﻭﺍﻝﻤـﻨﺢ ﺍﻝﺘـﻲ
ﺘﻘﺩﻤﻬﺎ ﺍﻝﺸﺭﻜﺔ ،ﻭﺇﻅﻬـﺎﺭ ﺍﻝﻬﻴﻜـل ﺍﻝﺘﻨﻅﻴﻤـﻲ ﻝﻠﺸـﺭﻜﺔ ،ﻭﻋـﺩﺩ ﺍﻝﻤـﻭﻅﻔﻴﻥ،
ﻭﻤﺅﻫﻼﺘﻬﻡ ،ﻭﺒﺭﺍﻤﺞ ﺍﻝﺘﺩﺭﻴﺏ ،ﻭﺍﻝﺘﺄﻫﻴل ﺍﻝﺘﻲ ﺘﻘﻭﻡ ﺒﻬﺎ ،ﻭﻤﺩﻯ ﻤﺴﺎﻫﻤﺔ ﺍﻝﺸـﺭﻜﺔ
ﻓﻲ ﺨﺩﻤﺔ ﺍﻝﺒﻴﺌﺔ.
ﺘﻌﻘﻴﺒ ﹰﺎ ﻋﻠﻰ ﻫﺫﻩ ﺍﻝﻤﺎﺩﺓ :ﻜل ﻫﺫﻩ ﺍﻝﻤﻭﺍﺩ ﺘﻠﺯﻡ ﺍﻝﺸﺭﻜﺔ ﺒﺘﺤﻤل ﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻭﺍﻝﺒﻴﺌﻴﺔ ﻝـ)ﺨﺩﻤﺔ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ،ﻭﺍﻝﻌﺎﻤﻠﻴﻥ( ﻭﻫﺫﺍ ﻤﺎﻴﺒﻴﻥ ﺍﻝـﺩﻭﺭ ﺍﻷﺴﺎﺴـﻲ
ﺍﻝﺫﻱ ﺘﻠﻌﺒﻪ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺨﺩﻤﺔ ﺍﻝﻤﺠﺘﻤﻊ.
-8ﺠﺎﺀ ﻓﻲ ﺍﻝﻤﺎﺩﺓ ﺭﻗﻡ)/6ﻩ/ﺍ( ﻤﻥ ﺍﻝﻘﺎﻨﻭﻥ ﻨﻔﺴﻪ ،ﺇﻝﺯﺍﻡ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺒﺄﻥ ﻴﺼـﺩﺭ
ﺇﻗﺭﺍﺭ ﺒﻌﺩﻡ ﻭﺠﻭﺩ ﺃﻴﺔ ﻤﺨﺎﻝﻔﺎﺕ ﺠﻭﻫﺭﻴﺔ ﻭﺃﺴﺎﺴﻴﺔ ﺘﺅﺜﺭ ﻋﻠﻰ ﺍﺴﺘﻤﺭﺍﺭﻴﺔ ﺍﻝﺸﺭﻜﺔ
ﺨﻼل ﺍﻝﺴﻨﺔ ﺍﻝﻘﺎﺩﻤﺔ ،ﺤﻴﺙ ﺍﺭﺘﺒﻁﺕ ﻫﺫﻩ ﺍﻝﻤﺎﺩﺓ ﺒﺎﻝﻤﺎﺩﺓ ﺭﻗﻡ) (10ﻤـﻥ ﺍﻝﻔﺼـل
- 1ﺍﻝﻤﻤﻠﻜﺔ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ"،ﺘﻌﻠﻴﻤﺎﺕ ﺇﻓﺼﺎﺡ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﻤﺼﺩﺭﺓ ﻭﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﻤﻌﺎﻴﻴﺭ ﺍﻝﺘﺩﻗﻴﻕ ﻝﺴﻨﺔ2004ﻡ"،
ﻤﺭﺠﻊ ﺴﺎﺒﻕ.
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ﺍﻝﻤﺘﻌﻠﻕ ﺒﺘﻌﻠﻴﻤﺎﺕ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﻤﻭﺭ ﺍﻝﺠﻭﻫﺭﻴﺔ ﺍﻝﺘـﻲ ﺘـﺅﺜﺭ ﻋﻠـﻰ ﺭﺒﺤﻴـﺔ
ﺍﻝﺸﺭﻜﺔ ﺃﻭ ﻤﺭﻜﺯﻫﺎ ﺍﻝﻤﺎﻝﻲ ﺃﻭ ﺩﺨﻠﻬﺎ.
-9ﺠﺎﺀ ﻓﻲ ﺍﻝﻤﺎﺩﺓ ﺭﻗﻡ)/10ﺩ( ﻤﻥ ﺍﻝﻘﺎﻨﻭﻥ ﻨﻔﺴﻪ ،ﺇﻝﺯﺍﻡ ﺍﻝﺸﺭﻜﺎﺕ ﺒﺈﻅﻬﺎﺭ ﺍﻝﻜﻭﺍﺭﺙ
ﻭﺍﻝﺤﺭﺍﺌﻕ ﺍﻝﻤﺘﻭﻗﻌﺔ ﺍﻝﺤﺩﻭﺙ ﻋﻠﻰ ﺍﻝﺸﺭﻜﺔ ﺃﻭ ﺍﺤـﺩ ﻓﺭﻭﻋﻬـﺎ ،ﺤﻴـﺙ ﺃﻥ ﻫـﺫﺍ
ﺍﻝﺘﺸﺭﻴﻊ ﻴﺘﻌﻠﻕ ﺒﺎﻝﺠﺎﻨﺏ ﺍﻝﺒﻴﺌﻲ .
-10ﺠﺎﺀﺕ ﺘﻌﻠﻴﻤﺎﺕ ﺍﻹﻓﺼﺎﺡ ﻭﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ،ﻭﻤﻌﺎﻴﻴﺭ ﺍﻝﺘـﺩﻗﻴﻕ ﻭﺍﻝﺸـﺭﻭﻁ
ﺍﻝﻭﺍﺠﺏ ﺘﻭﻓﺭﻫﺎ ﻓﻲ ﺍﻝﻤﺩﻗﻕ ﻝﻠﺠﻬﺎﺕ ﺍﻝﺨﺎﻀﻌﺔ ﻝﺭﻗﺎﺒـﺔ ﻫﻴﺌـﺔ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴـﺔ
ﺒﺎﻻﺴﺘﻨﺎﺩ ﻷﺤﻜﺎﻡ ﺍﻝﻤـﺎﺩﺓ ﺭﻗـﻡ) (12ﻤـﻥ ﻗـﺎﻨﻭﻥ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴـﺔ∗ ﺭﻗـﻡ76
ﻝﺴﻨﺔ2002ﻡ ، 1ﻝﺘﺅﻜﺩ ﺩﻭﺭ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺘﻘﻭﻡ ﺒﺘﻨﻅﻴﻡ ﺃﻋﻤﺎﻝﻪ
ﺒﺴﺒﺏ ﺃﻫﻤﻴﺔ ﻨﺘﺎﺌﺞ ﻫﺫﺍ ﺍﻝﻤﻔﻬﻭﻡ ،ﺤﻴﺙ ﺃﻝﺯﻤـﺕ ﺍﻝﻤـﻭﺍﺩ ) (11-10ﺍﻝﺸـﺭﻜﺎﺕ
ﺍﻝﻤﺼﺩﺭﺓ ﺇﻋﻼﻡ ﺍﻝﻬﻴﺌﺔ ﻓﻭﺭﹰﺍ ﻋﻨﺩ ﺤﺩﻭﺙ ﺃﻤﻭﺭ ﺠﻭﻫﺭﻴﺔ ﺃﻭ ﻫﺎﻤﺔ ﻤﻥ ﺍﻝﻤﺤﺘﻤل ﺃﻥ
ﺘﺅﺜﺭ ﻋﻠﻰ ﺭﺒﺤﻴﺔ ﺍﻝﺸﺭﻜﺔ ﺃﻭ ﺍﻝﻤﺭﻜﺯ ﺍﻝﻤﺎﻝﻲ ﻝﻬﺎ ،ﻭﻤـﻥ ﺍﻝﻤﺅﻜـﺩ ﺃﻥ ﺃﻨﺸـﻁﺔ
ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﺸﺭﻜﺎﺕ ﺘﺅﺜﺭ ﻋﻠﻰ ﺍﻝﻤﺭﻜﺯ ﺍﻝﻤﺎﻝﻲ ﻝﺘﻠﻙ ﺍﻝﺸـﺭﻜﺎﺕ
ﻭﺒﺸﻜل ﺠﻭﻫﺭﻱ.
ﺜﺎﻝﺜ ﹰﺎ :ﻤﺴﺎﻫﻤﺎﺕ ﺍﻝﺘﻁﺒﻴﻕ ﺍﻝﻌﻤﻠﻲ ﻓﻲ ﻗﻴﺎﺱ ﺘﻜﺎﻝﻴﻑ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﺸﺂﺕ:
ﻫﻨﺎﻙ ﻋﺩﺓ ﻨﻤﺎﺫﺝ ﻓﻲ ﺍﻝﻔﻜﺭ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻗﺘﺭﺤﺕ ﻝﻠﻘﻴﺎﺱ ﺍﻝﻜﻤﻲ ﻋﻥ ﺃﻨﺸﻁﺔ
ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﻤﻨﺸﺂﺕ.
ﻭﻓﻴﻤﺎ ﻴﻠﻲ ﻋﺭﺽ ﻭﺘﺤﻠﻴل ﻷﻫﻡ ﺘﻠﻙ ﺍﻝﻨﻤﺎﺫﺝ ﺍﻝﺘﻲ ﺘﺨﺹ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ:
∗
-ﺘﻡ ﺍﻝﺒﺩﺀ ﺒﺎﻝﻌﻤل ﺒﻬﺫﻩ ﺍﻝﺘﻌﻠﻴﻤﺎﺕ ﺍﻋﺘﺒﺎﺭﺍ ﻤﻥ ﺘﺎﺭﻴﺦ 2004-3-1ﻡ.
1
-ﺍﻝﻤﻤﻠﻜﺔ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ ،ﺘﻌﻠﻴﻤﺎﺕ ﺇﻓﺼﺎﺡ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﻤﺼﺩﺭﺓ ﻭﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﻤﻌﺎﻴﻴﺭ ﺍﻝﺘﺩﻗﻴﻕ ﻝﺴﻨﺔ،2004
ﺍﻝﺼﺎﺩﺭﺓ ﻋﻥ ﻫﻴﺌﺔ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ.
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ﻨﻤﻭﺫﺝ ):1(∗AAAﺒﺩﺃﺕ ﺩﺭﺍﺴﺔ ﻝﺠﻨﺔ ﺍﻝﺘﺄﺜﻴﺭﺍﺕ ﺍﻝﺒﻴﺌﻴﺔ ﻝﺴﻠﻭﻙ ﺍﻝﻤﺸﺭﻭﻉ ﺍﻝﻤﻨﺒﺜﻕ ﻋﻥ ﺠﻤﻌﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ
ﺍﻷﻤﺭﻴﻜﻴﺔ ﺒﺎﺴﺘﻌﺭﺍﺽ ﺍﻷﺴﺒﺎﺏ ﺍﻝﺘﻲ ﺤﺎﻝﺕ ﺩﻭﻥ ﻗﻴﺎﻡ ﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﺒﺘﻭﻓﻴﺭ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ
ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺘﺄﺜﻴﺭﺍﺕ ﺍﻝﻤﺸﺭﻭﻉ ﻋﻠﻰ ﺍﻝﺒﻴﺌﺔ ،ﺒﺎﻝﺭﻏﻡ ﻤﻥ ﺍﻋﺘﺭﺍﻓﻬﻡ ﺒﻭﺠﻭﺩ ﻫﺫﻩ ﺍﻝﺘﺄﺜﻴﺭﺍﺕ،
ﻓﺄﻭﻀﺤﺕ ﺍﻨﻪ ﻻﺘﻭﺠﺩ ﺃﺴﺱ ﺃﻭ ﻗﻭﺍﻋﺩ ﻝﻘﻴﺎﺱ ﻭﻋﺭﺽ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻸﻀﺭﺍﺭ
ﺍﻝﺒﻴﺌﻴﺔ ﺍﻝﻨﺎﺸﺌﺔ ﻋﻥ ﻋﻤﻠﻴﺎﺕ ﺍﻝﻤﺸﺭﻭﻉ ﻝﻸﺴﺒﺎﺏ ﺍﻵﺘﻴﺔ:
.1ﻋﺩﻡ ﻭﺠﻭﺩ ﻤﻌﺎﻴﻴﺭ ﻗﺎﻨﻭﻨﻴﺔ ﻝﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ﺘﻠﺘﺯﻡ ﺒﻬﺎ ﺍﻝﻤﺸﺭﻭﻋﺎﺕ ،ﻤﻤﺎ ﺃﺩﻯ ﺇﻝﻰ
ﺘﺠﻨﺏ ﻫﺫﻩ ﺍﻝﻤﺸﺭﻭﻋﺎﺕ ﺘﺤﻤل ﻨﻔﻘﺎﺕ ﻝﺘﺨﻔﻴﺽ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺒﻴﺌﻴﺔ.
.2ﺼﻌﻭﺒﺔ ﻭﻀﻊ ﻤﻘﺎﻴﻴﺱ ﻨﻘﺩﻴﺔ ﻝﻸﻀﺭﺍﺭ ﺍﻝﺒﻴﺌﻴﺔ ﺒﻁﺭﻴﻘﺔ ﻤﻭﻀﻭﻋﻴﺔ.
.3ﻋﺩﻡ ﻭﺠﻭﺩ ﺃﺴﺱ ﻤﻘﺒﻭﻝﺔ ﻝﺘﻭﺯﻴﻊ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻝﻸﻀﺭﺍﺭ ﺍﻝﺒﻴﺌﻴﺔ ﻋﻠﻰ ﺍﻝﻤﺸﺭﻭﻋﺎﺕ.
ﻭﺍﺴﺘﻨﺎﺩﹰﺍ ﺇﻝﻰ ﻫﺫﻩ ﺍﻷﺴﺒﺎﺏ ،ﺍﻗﺘﺭﺤﺕ ﺍﻝﻠﺠﻨﺔ ﺍﻝﻤﺫﻜﻭﺭﺓ ﻨﻤﻭﺫﺠ ﹰﺎ ﻴﻘﻭﻡ ﻋﻠﻰ ﺍﻹﻓﺼﺎﺡ
ﺍﻝﺭﻭﺍﺌﻲ ) (Narrative Disclosureﻝﺠﻬﻭﺩ ﺍﻝﻤﺸﺭﻭﻉ ﻓﻲ ﺤل ﺍﻝﻤﺸﺎﻜل ﺍﻝﺒﻴﺌﻴﺔ ،ﻭﺃﻭﺼﺕ
ﺒﺘﻀﻤﻴﻥ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻤﻼﺤﻅﺎﺕ ﻫﺎﻤﺸﻴﺔ ﻋﻥ ﻫﺫﻩ ﺍﻝﺠﻬﻭﺩ ﺍﻝﺘﻲ ﺘﺨﺹ
ﺍﻝﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻝﺘﻠﻭﺙ ،ﻭﺍﻝﺤﺩ ﺍﻝﻤﺴﻤﻭﺡ ﺒﻪ ،ﻭﺤل ﺍﻝﻤﺸﺎﻜل ﺍﻝﺒﻴﺌﻴﺔ.
ﻭﺒﺘﺤﻠﻴل ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﺴﺎﺒﻕ ﻴﺘﻀﺢ ﻤﺎﻴﻠﻲ:
ﻴﺭﻜﺯ ﺍﻫﺘﻤﺎﻤﻪ ﺤﻭل ﺘﻭﻓﻴﺭ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﻤﺸﻜﻠﺔ ﺍﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﻲ ﻓﻘﻁ ،ﻭﻫﻭ
ﺍﻷﻤﺭ ﺍﻝﺫﻱ ﻴﺠﻌﻠﻪ ﻏﻴﺭ ﻤﻔﻴﺩ ﻓﻲ ﺘﻘﻴﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻜﻜل ﻝﻠﻤﺸﺭﻭﻉ ﺒﻤﺠﺎﻻﺘﻪ
ﺍﻝﻤﺨﺘﻠﻔﺔ.
ﻝﻜﻥ ﺍﻝﻠﺠﻨﺔ ﺒﺭﺭﺕ ﺫﻝﻙ ﺒﺄﻨﻬﺎ ﺘﺭﻯ ﻀﺭﻭﺭﺓ ﺘﺸﺠﻴﻊ ﺍﻝﻤﺸﺭﻭﻋﺎﺕ ﻋﻠﻰ ﺍﻹﻓﺼﺎﺡ ﻋﻥ
ﻼ ،ﻋﻥ ﻁﺭﻴﻕ ﺇﻋﺩﺍﺩ ﻨﻤﻭﺫﺠﹰﺎ
ﻤﺴﺎﻫﻤﺎﺘﻬﺎ ﻓﻲ ﺤل ﺍﻝﻤﺸﺎﻜل ﺍﻝﺒﻴﺌﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﺴﺘﻘﺒ ﹰ
∗
1
ﺍﺨﺘﺼﺎﺭ ﻝـ :ﺠﻤﻌﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻷﻤﺭﻴﻜﻴﺔ. -ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﺒﺩﻭﻱ ﻭﺍﻷﻤﻴﺭﺓ ﺇﺒﺭﺍﻫﻴﻡ "،ﺩﺭﺍﺴﺎﺕ ﻓﻲ ﻗﻀﺎﻴﺎ ﻭﻤﺸﺎﻜل ﻤﺤﺎﺴﺒﻴﺔ ﻤﻌﺎﺼﺭﺓ" ،ﺍﻝﻤﻜﺘﺏ ﺍﻝﺠﺎﻤﻌﻲ ﺍﻝﺤـﺩﻴﺙ،
ﻤﺼﺭ ،2008،ﺹ ﺹ.461-460
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ﻼ ﻝﻠﺘﻁﺒﻴﻕ ،ﻓﻲ ﺨﻁﻭﺓ ﺃﻭﻝﻰ ﻨﺤﻭ ﺘﻁﻭﻴﺭ ﻨﻤﻭﺫﺝ ﻤﻨﺎﺴﺏ ﻝﻘﻴﺎﺱ ﻭﻋﺭﺽ ﺍﻷﺩﺍﺀ
ﻴﻜﻭﻥ ﻗﺎﺒ ﹰ
ﺍﻻﺠﺘﻤﺎﻋﻲ.
ﻨﻤﻭﺫﺝ :1(SMFC) Scovil Manufacturing Companyﻴﻘﻭﻡ ﻫﺫﺍ ﺍﻝﻨﻤﻭﺫﺝ ﻋﻠﻰ ﺘﺼﻨﻴﻑ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﺸﺭﻜﺔ ﺇﻝﻰ ﻓﺌﺘﻴﻥ ،ﺘﺨﺘﺹ
ﺍﻷﻭﻝﻰ ﺒﺎﻷﻨﺸﻁﺔ ﺍﻝﺘﻲ ﻝﻬﺎ ﺘﺄﺜﻴﺭﺍﺕ ﺒﻴﺌﻴﺔ ﻭﺍﺠﺘﻤﺎﻋﻴﺔ ﺍﻴﺠﺎﺒﻴﺔ ،ﺒﻴﻨﻤﺎ ﺘﺨﺘﺹ ﺍﻝﻔﺌﺔ ﺍﻝﺜﺎﻨﻴﺔ
ﺒﺎﻷﻨﺸﻁﺔ ﺍﻝﺘﻲ ﻝﻬﺎ ﺘﺄﺜﻴﺭﺍﺕ ﺒﻴﺌﻴﺔ ﻭﺍﺠﺘﻤﺎﻋﻴﺔ ﺴﻠﺒﻴﺔ ،ﻭﻴﺘﻡ ﻋﺭﺽ ﻫﺎﺘﻴﻥ ﺍﻝﻔﺌﺘﻴﻥ ﻓﻲ ﺸﻜل
ﻤﻴﺯﺍﻨﻴﺔ ﻋﻤﻭﻤﻴﺔ ،ﺒﺤﻴﺙ ﻴﺘﻀﻤﻥ ﺠﺎﻨﺏ ﺍﻷﺼﻭل ﺃﻨﺸﻁﺔ ﺍﻝﻔﺌﺔ ﺍﻷﻭﻝﻰ ،ﻭﻴﺘﻀﻤﻥ ﺠﺎﻨﺏ
ﺍﻻﻝﺘﺯﺍﻤﺎﺕ ﺃﻨﺸﻁﺔ ﺍﻝﻔﺌﺔ ﺍﻝﺜﺎﻨﻴﺔ.
ﻭﻴﺘﻡ ﺘﺒﻭﻴﺏ ﺍﻷﻨﺸﻁﺔ ﺍﻝﺘﻲ ﺘﺤﺘﻭﻴﻬﺎ ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺇﻝﻰ ﺃﺭﺒﻌﺔ ﺃﺠﺯﺍﺀ ﺭﺌﻴﺴﺔ ،ﻜل ﺠﺯﺀ
ﻻ ﻤﻌﻴﻨ ﹰﺎ ﻤﻥ ﻤﺠﺎﻻﺕ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﻫﻲ) :ﻤﺠﺎل ﻓﺭﺹ
ﻤﻨﻬﺎ ﻴﻐﻁﻲ ﻤﺠﺎ ﹰ
ﺍﻝﻌﻤﺎﻝﺔ ،ﻤﺠﺎل ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺒﻴﺌﻴﺔ ،ﻤﺠﺎل ﺍﻝﻤﻀﻤﻭﻥ ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﻭﻤﺠﺎل ﺨﺩﻤﺔ ﺍﻝﻤﺴﺘﻬﻠﻜﻴﻥ(
ﻜﻤﺎ ﻓﻲ ﺍﻝﺸﻜل ﺍﻵﺘﻲ:
ﺸﻜل ﺭﻗﻡ)(1
ﻻ :ﻓﺭﺹ ﺍﻝﻌﻤﺎﻝﺔ
ﺃﻭ ﹰ
ﺍﻷﺼﻭل
ﺘﺭﺘﺏ ﻋﻠﻰ ﺘﻭﺴﻊ ﺍﻝﺸﺭﻜﺔ ﺘﻭﻓﻴﺭﺤﻭﺍﻝﻲ 1000ﻓﺭﺼﺔ ﻋﻤل
ﺘﺨﻁﻁ ﺍﻝﺸﺭﻜﺔ ﺒﺭﻨﺎﻤﺞ ﻝﺘﻭﻓﻴﺭ ﻓﺭﺹﻋﻤل ﻝﻸﻗﻠﻴﺎﺕ
ﺍﻻﻝﺘﺯﺍﻤﺎﺕ
ﻻﺯﺍل ﺍﻝﺘﻐﻴﺭ ﻓﻲ ﺍﻝﻤﺴﺘﻭﻴﺎﺕﺍﻝﻭﻅﻴﻔﻴﺔ ﻴﺅﺩﻱ ﺍﻝﻰ ﺒﻌﺽ ﺍﻝﻤﺸﺎﻜل
ﻻﺯﺍﻝﺕ ﻫﻨﺎﻙ ﺤﺎﺠﺔ ﺍﻝﻰ ﺯﻴﺎﺩﺓﺘﺭﻗﻴﺎﺕ ﺍﻷﻗﻠﻴﺎﺕ ﺇﻝﻰ ﻤﺭﺍﻜﺯ ﺃﻋﻠﻰ
-ﺘﻨﻔﻴﺫ ﺒﺭﺍﻤﺞ ﺘﺩﺭﻴﺏ ﻨﺘﺞ ﻋﻨﻪ
-ﺃﻏﻠﻘﺕ ﺍﻝﺸﺭﻜﺔ ﺍﺤﺩ ﻤﺭﺍﻜﺯ ﺍﻝﺘﺩﺭﻴﺏ
ﺘﻭﻅﻴﻑ 260ﻤﻥ ﺍﻝﻤﻌﻭﻗﻴﻥ ﻭ170
ﺒﻌﺩ ﺃﻥ ﺒﻠﻐﺕ ﻨﻔﻘﺎﺘﻪ $33300ﺒﺴﺒﺏ
ﻤﻥ ﺍﻝﻌﻤﺎل ﺍﻝﻤﻬﺭﺓ ﺨﻼل ﺴﻨﺔ
ﺘﻭﻗﻑ ﺍﻝﺤﻜﻭﻤﺔ ﻋﻥ ﺇﻋﺎﻨﺘﻪ
- 1ﺍﻨﻅﺭ-:
ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﺒﺩﻭﻱ" ،ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﻴﻥ ﺍﻝﻨﻅﺭﻴﺔ ﻭﺍﻝﺘﻁﺒﻴﻕ" ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ،ﺹ.106 -ﻓﺩﺍﻍ ﺍﻝﻔﺩﺍﻍ "،ﻤﺸﻜﻼﺕ ﻭﺤﺎﻻﺕ ﻤﺤﺎﺴﺒﻴﺔ" ،ﺍﻝﻭﺭﺍﻕ ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ ،ﻁ2008 ،1ﻡ ،ﺹ.308
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وא&!"#$%
אאא
א
ﺜﺎﻨﻴﹰﺎ :ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺒﻴﺌﻴﺔ
-ﺘﻡ ﺘﺭﻜﻴﺏ ﻤﻌﺎﻝﺠﺔ ﻤﻴﺎﺓ ﺍﻝﺼﺭﻑ
-ﻻﺯﺍﻝﺕ ﻫﻨﺎﻙ ﻤﺸﻜﻠﺔ ﻤﻥ
ﺍﻝﺼﺤﻲ ﻓﻲ ﻨﻭﻓﻤﺒﺭ ﺏ$530000
ﺒﻌﺽ ﺍﻝﺭﻭﺍﺴﺏ ﺍﻝﻨﺎﺘﺠﺔ ﻤﻥ
-ﺒﻠﻎ ﻋﺩﺩ ﺍﻵﻻﺕ ﺍﻝﺘﻲ ﺇﻀﺎﻓﺘﻬﺎ
ﺃﻨﺎﺒﻴﺏ ﺍﻝﻤﻴﺎﺓ ﻗﺎﺌﻤﺔ.
ﻝﻤﻌﺩﺍﺕ ﺍﻝﺸﺭﻜﺔ ﻝﻤﻌﺩﺍﺕ ﺍﻝﺭﻗﺎﺒﺔ ﻋﻠﻰ
-ﺘﻭﺍﺠﻪ ﺍﻝﺸﺭﻜﺔ ﻤﺸﻜﻠﺔ ﺍﻨﺒﻌﺎﺙ ﺜﺎﻨﻲ
ﺘﻠﻭﺙ ﺍﻝﻤﻴﺎﺓ ﻋﺸﺭﺓ ﺁﻻﺕ ﻤﻨﺫ ﻋﺎﻡ 1965
ﺃﻜﺴﻴﺩ ﺍﻝﻨﻴﺘﺭﻭﺠﻴﻥ ﻤﻥ ﺍﻵﻻﺕ.
-ﻗﺎﻤﺕ ﺍﻝﺸﺭﻜﺔ ﺒﺎﻨﻔﺎﻕ $3000000
-ﺘﻭﺍﺠﻪ ﺍﻝﺸﺭﻜﺔ ﻤﺸﺎﻜل ﻗﺎﻨﻭﻨﻴﺔ
ﻝﺸﺭﺍﺀ ﺁﻻﺕ ﻝﺘﻨﻘﻴﺔ ﺍﻝﻬﻭﺍﺀ ﻭﻫﺫﺍ
ﺒﺴﺒﺏ ﻭﺴﺎﺌل ﺍﻷﻤﻥ ﺍﻝﺼﻨﺎﻋﻲ
ﻴﻤﺜل ﺍﻨﺠﺎﺯ %80ﻤﻥ ﺍﻝﺒﺭﻨﺎﻤﺞ
ﺜﺎﻝﺜﹰﺎ:ﻤﺠﺎل ﺍﻝﻤﻀﻤﻭﻥ ﺍﻻﺠﺘﻤﺎﻋﻲ
-ﻗﺎﻤﺕ ﺍﻝﺸﺭﻜﺔ ﺒﺒﻨﺎﺀ 120ﻭﺤﺩﺓ ﺴﻜﻨﻴﺔ
-ﺍﻝﺒﺭﺍﻤﺞ ﺍﻝﺘﻲ ﺘﻘﻭﻡ ﺒﻬﺎ ﺍﻝﺸﺭﻜﺔ
ﻝﻠﻌﺎﻤﻠﻴﻥ ﺒﻤﺒﻠﻎ $3500000
ﻝﺒﻨﺎﺀ ﻤﺴﺎﻜﻥ ﻝﻤﺤﺩﻭﺩﻱ ﺍﻝﺩﺨل ﻏﻴﺭ
-ﺘﻬﺘﻡ ﺍﻝﺸﺭﻜﺔ ﺒﻤﺴﺎﻋﺩﺓ ﺍﻝﻤﺅﺴﺴﺎﺕ
ﻓﻌﺎﻝﺔ ﺒﺩﺭﺠﺔ ﻜﺎﻓﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﺘﺒﺭﻋﺕ ﺍﻝﺸﺭﻜﺔ ﺒﻤﻌﺩل %2ﻤﻥﺃﺭﺒﺎﺤﻬﺎ ﻝﻠﻤﺸﺎﺭﻜﺔ ﻓﻲ ﺍﻝﻤﻨﺎﺴﺒﺎﺕ
ﺭﺍﺒﻌﹰﺎ :ﻤﺠﺎل ﺨﺩﻤﺔ ﺍﻝﻤﺴﺘﻬﻠﻜﻴﻥ
-ﺃﺩﺕ ﺒﺭﺍﻤﺞ ﺍﻝﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻝﺠﻭﺩﺓ
-ﻤﻥ ﺍﻝﻤﺘﻭﻗﻊ ﺼﺩﻭﺭ ﻗﺎﻨﻭﻥ ﻴﻔﺭﺽ
ﺍﻝﻰ ﻜﻔﺎﺀﺓ ﺃﺩﺍﺀ ﺍﻝﻤﻨﺘﺞ.
ﻤﺴﺘﻭﻴﺎﺕ ﺍﻋﻠﻲ ﻝﺠﻭﺩﺓ ﺍﻝﻤﻨﺘﺞ ﻤﻥ
-ﻗﺎﻤﺕ ﺍﻝﺸﺭﻜﺔ ﺒﺈﻨﺸﺎﺀ ﺸﺒﻜﺔ ﺘﻠﻴﻔﻭﻨﻴﺔ
ﺍﻝﺠﻭﺩﺓ ﺍﻝﺤﺎﻝﻴﺔ.
ﻝﻀﻤﺎﻥ ﺴﺭﻋﺔ ﻤﺎﻴﻁﻠﺒﻪ ﺍﻝﻌﻤﻼﺀ ﻤﻥ ﺨﺩﻤﺎﺕ
-ﺘﻭﺍﺠﻪ ﺍﻝﺸﺭﻜﺔ ﻤﺸﻜﻠﺔ ﺴﺒﺒﻬﺎ
-ﻗﺎﻤﺕ ﺍﻝﺸﺭﻜﺔ ﺒﺈﻋﺩﺍﺩ ﻜﺘﻴﺏ ﻤﺒﺴﻁ
ﻋﺩﻡ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻝﻜﺘﻴﺏ ﺒﻁﺭﻴﻘﺔ ﺁﻤﻨﺔ
ﻴﻭﻀﺢ ﺍﻝﻁﺭﻴﻘﺔ ﺍﻵﻤﻨﺔ ﻻﺴﺘﻌﻤﺎل ﺍﻝﻤﻨﺘﺞ
ﻭﺒﺘﺤﻠﻴل ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﺴﺎﺒﻕ ﻴﺘﻀﺢ ﻤﺎﻴﻠﻲ:
.1ﺍﺸﺘﻤل ﺍﻝﻨﻤﻭﺫﺝ ﻋﻠﻰ ﺃﺭﺒﻌﺔ ﻤﺠﺎﻻﺕ ﻝﻠﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻤﺸﺭﻭﻉ ،ﻭﻫﻭ
ﻤﺎﻴﻭﻀﺢ ﺇﺩﺭﺍﻙ ﺍﻝﺸﺭﻜﺔ ﻝﺘﻌﺩﺩ ﻭﺍﺨﺘﻼﻑ ﺠﻭﺍﻨﺏ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ.
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אאא
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.2ﻴﻐﻠﺏ ﻋﻠﻰ ﺍﻝﻨﻤﻭﺫﺝ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻷﺴﻠﻭﺏ ﺍﻝﻭﺼﻔﻲ ﻓﻲ ﺍﻝﻘﻴﺎﺱ .ﻓﺎﻝﺒﺭﻏﻡ ﻤﻥ ﻗﻴﺎﺱ
ﺒﻌﺽ ﺍﻷﻨﺸﻁﺔ ﺫﺍﺕ ﺍﻝﻤﻀﻤﻭﻥ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻜﻤﻴ ﹰﺎ ﺇﻻ ﺃﻥ ﻋﺭﻀﻬﺎ ﺘﻡ ﺒﺄﺴﻠﻭﺏ
ﺭﻭﺍﺌﻲ) ،(Narrativeﻭﻫﺫﺍ ﻴﻤﺜل ﻨﻘﻁﺔ ﻀﻌﻑ ﺃﺴﺎﺴﻴﺔ ﻓﻲ ﺍﻝﻨﻤﻭﺫﺝ ،ﺤﻴﺙ ﻻ
ﻴﻤﻜﻥ ﺍﻝﻭﺜﻭﻕ ﺒﺎﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﺘﻲ ﻴﺤﺘﻭﻴﻬﺎ ﻨﺘﻴﺠﺔ ﺘﺤﻴﺯ ﺍﻝﺸﺭﻜﺔ ﻷﻨﺸﻁﺘﻬﺎ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻻﻴﺠﺎﺒﻴﺔ.
ﻨﻤﻭﺫﺝ:1(ABT):ﻴﻬﺩﻑ ﻫﺫﺍ ﺍﻝﻨﻤﻭﺫﺝ ﺇﻝﻰ ﺘﻭﻓﻴﺭ ﻤﻌﻠﻭﻤﺎﺕ ﺘﻔﻴﺩ ﻓﻲ ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻝﺘﻲ ﺘﻌﻅﻡ
ﺍﻝﻌﺎﺌﺩ ﺍﻝﻤﺎﻝﻲ ﻋﻠﻰ ﺍﻻﺴﺘﺜﻤﺎﺭ ﺍﻻﺠﺘﻤﺎﻋﻲ .ﻭﻴﻘﻭﻡ ﻫﺫﺍ ﺍﻝﻨﻤﻭﺫﺝ ﻋﻠﻰ ﺇﻋﺩﺍﺩ ﻤﻴﺯﺍﻨﻴﺔ
ﻋﻤﻭﻤﻴﺔ ﻤﺎﻝﻴﺔ ﺍﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺒﺫﻝﻙ ﻴﺘﻡ ﺍﻝﺭﺒﻁ ﺒﻴﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻝﻤﺎﻝﻴﺔ ﻭﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ،
ﻭﻴﺘﻡ ﺍﻝﺘﻌﺒﻴﺭ ﻋﻥ ﻜﺎﻓﺔ ﺍﻷﻨﺸﻁﺔ ﻓﻲ ﺼﻭﺭﺓ ﻨﻘﺩﻴﺔ .ﻜﻤﺎ ﻓﻲ ﺍﻝﺸﻜل ﺍﻝﺘﺎﻝﻲ:
ﺸﻜل ﺭﻗﻡ)(2
ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ 000 -12-31ﻡ
ﺍﻷﺼﻭل:
××
ﻤﻭﺍﺭﺩ ﺒﺸﺭﻴﺔ
××
ﺃﺼﻭل ﺘﻨﻅﻴﻤﻴﺔ
××
ﺤﻕ ﺍﻨﺘﻔﺎﻉ ﺒﺨﺩﻤﺎﺕ ﻋﺎﻤﺔ
××
ﺃﺼﻭل ﻤﺎﻝﻴﺔ
××
ﺃﺼﻭل ﻤﺎﺩﻴﺔ
×××
ﻤﺠﻤﻭﻉ ﺍﻷﺼﻭل
ﺍﻻﻝﺘﺯﺍﻤﺎﺕ:
××
ﻤﻭﺍﺭﺩ ﺒﺸﺭﻴﺔ
××
ﺍﻝﺘﺯﺍﻤﺎﺕ ﺘﻨﻅﻴﻤﻴﺔ
××
ﺍﻝﺘﺯﺍﻤﺎﺕ ﻋﺎﻤﺔ
××
ﺍﻝﺘﺯﺍﻤﺎﺕ ﻤﺎﻝﻴﺔ
××
ﺤﻘﻭﻕ ﺍﻝﻤﺠﺘﻤﻊ
ﻤﺠﻤﻭﻉ ﺍﻻﻝﺘﺯﺍﻤﺎﺕ ×××
ﻭﺒﺘﺤﻠﻴل ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﺴﺎﺒﻕ ﻴﺘﻀﺢ ﻤﺎﻴﻠﻲ:
1
-ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﺒﺩﻭﻱ" ،ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﻴﻥ ﺍﻝﻨﻅﺭﻴﺔ ﻭﺍﻝﺘﻁﺒﻴﻕ" ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ،ﺹ.109
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.1ﺘﺤﺩﻴﺩ ﺍﻷﻁﺭﺍﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﺴﺘﻔﻴﺩﺓ ،ﻭﺘﺘﻤﺜل ﺒﺤﻤﻠﺔ ﺍﻷﺴﻬﻡ ﻭﺍﻝﻌﺎﻤﻠﻴﻥ
ﻭﺍﻝﻌﻤﻼﺀ ﻭﺍﻝﻘﻴﺎﻡ ﺒﻤﺴﺢ ﺍﺴﺘﻘﺼﺎﺌﻲ ﻝﻠﺘﻌﺭﻑ ﻋﻠﻰ ﻋﻨﺎﺼﺭﺍﻷﻨﺸﻁﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
.2ﺘﻘﻴﻴﻡ ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻝﻤﺭﺘﺒﻁﺔ ﺒﺎﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﻴﺴﻔﺭ ﻋﻨﻬﺎ ﺍﻝﻤﺴﺢ ﺒﻘﻴﻡ
ﻨﻘﺩﻴﺔ ،ﻭﻓﻲ ﺤﺎﻝﺔ ﻋﺩﻡ ﻭﺠﻭﺩ ﻗﻴﻡ ﻨﻘﺩﻴﺔ ﻝﻬﺫﻩ ﺍﻝﻌﻤﻠﻴﺎﺕ ﺘﺴﺘﺨﺩﻡ ﺃﺴﻌﺎﺭ ﺍﻝﻅل.
.3ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻻﺘﻅﻬﺭ ﺃﻱ ﺸﻲ ﻤﻥ ﺍﻷﺭﺒﺎﺡ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
.4ﺘﺘﺤﺩﺩ ﺤﻘﻭﻕ ﺍﻝﻤﺠﺘﻤﻊ ﻓﻲ ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻜﻤﺘﻤﻡ ﺤﺴﺎﺒﻲ ﻝﺠﺎﻨﺏ
ﺍﻻﻝﺘﺯﺍﻤﺎﺕ ،ﺃﻱ ﺍﻝﻔﺭﻕ ﺒﻴﻥ ﻗﻴﻤﺔ ﺍﻷﺼﻭل ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻻﻝﺘﺯﺍﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﻨﻤﻭﺫﺝ )ﻝﻴﻨﻭﻴﺯ(:ﺴﻤﻲ ﺒﻬﺫﺍ ﺍﻻﺴﻡ ﻨﺴﺒﺔ ﻝﺼﺎﺤﺒﺔ ،ﻭﻫﻭ ﺍﻝﺘﻘﺭﻴﺭ ﺍﻝﺫﻱ ﻴﻘﻴﺱ ﻭﻴﻔﺼﺢ ﻋﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ
ﺍﻝﻤﺘﺭﺘﺒﺔ ﻋﻠﻰ ﻜل ﻨﺸﺎﻁ ﻤﻥ ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﺘﻘﻭﻡ ﺒﻬﺎ ﺍﻝﻤﻨﺸﺄﺓ ﺩﻭﻥ
ﺃﻥ ﻴﻜﻭﻥ ﻝﻠﻤﻨﺎﻓﻊ ﺍﻝﺘﻲ ﺘﺤﻘﻘﻬﺎ ﺘﻠﻙ ﺍﻷﻨﺸﻁﺔ ﺃﻱ ﺍﺜﺭ ﻓﻴﻬﺎ ،ﻭﺴﻤﻲ ﻫﺫﺍ ﺍﻝﻨﻤﻭﺫﺝ ﺒـ )ﺘﻘﺭﻴﺭ
ﺍﻝﻨﺸﺎﻁ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺍﻻﻗﺘﺼﺎﺩﻱ( ،ﻜﻤﺎ ﻴﻠـﻲ:1
- 1ﺍﻨﻅﺭ-:
ﻤﺅﻴﺩ ﺍﻝﻔﻀل "،ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻓﻲ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺨﺎﺭﺠﻴﺔ ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﺭﺒﻴﺔ ﻝـﻺﺩﺍﺭﺓ ،ﺍﻝﻤﺠﻠـﺩ ،16ﺍﻝﻌﺩﺩ ،1994، 2ﺹ ﺹ .69-66
-ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﺒﺩﻭﻱ" ،ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﻴﻥ ﺍﻝﻨﻅﺭﻴﺔ ﻭﺍﻝﺘﻁﺒﻴﻕ" ،ﻤﺭﺠﻊ ﺴﺎﺒﻕ ،ﺹ.115
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ﺸﻜل ﺭﻗﻡ)(3
ﺘﻘﺭﻴﺭ ﺍﻝﻨﺸﺎﻁ ﺍﻻﺠﺘﻤﺎﻋﻲ – ﺍﻻﻗﺘﺼﺎﺩﻱ
ﻻ :ﺍﻷﻨﺸﻁﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﻌﺎﻤﻠﻴﻥ:
ﺃﻭ ﹰ
ﺍﻝﻤﺯﺍﻴﺎ:
ﺒﺭﺍﻤﺞ ﺘﺩﺭﻴﺒﻴﺔ ﻝﻠﻌﻤﺎل
ﺘﺒﺭﻋﺎﺕ ﻝﻤﺅﺴﺴﺎﺕ ﺘﻌﻠﻴﻤﻴﺔ ﻭﻋﻠﻤﻴﺔ
ﺘﻜﺎﻝﻴﻑ ﻤﻌﺎﻝﺠﺔ ﺯﻴﺎﺩﺓ ﻤﻌﺩل ﺩﻭﺭﺍﻥ ﺍﻝﻌﻤﺎل
ﺘﻜﻠﻔﺔ ﺍﻝﺤﻀﺎﻨﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺄﺒﻨﺎﺀ ﺍﻝﻌﺎﻤﻠﻴﻥ
ﻤﺠﻤﻭﻉ ﺍﻝﻤﺯﺍﻴﺎ ﺍﻝﻤﺘﺤﻘﻘﺔ ﻝﻸﻓﺭﺍﺩ
ﻤﻁﺭﻭﺤﺎ ﻤﻨﺔ ﺍﻷﻀﺭﺍﺭ :
ﺘﺄﺠﻴل ﺇﻀﺎﻓﺔ ﺃﺠﻬﺯﺓ ﺃﻤﺎﻥ ﻵﻻﺕ ﺍﻝﻘﻁﻊ
ﺼﺎﻓﻲ ﺍﻝﻤﺯﺍﻴﺎ )ﺍﻷﻀﺭﺍﺭ( ﻓﻲ ﺍﻷﻨﺸﻁﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻷﻓﺭﺍﺩ
ﺜﺎﻨﻴﹰﺎ:ﺍﻷﻨﺸﻁﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﺒﻴﺌﺔ:
ﺍﻝﻤﺯﺍﻴﺎ:
ﺘﻜﻠﻔﺔ ﺇﺼﻼﺡ ﻭﺍﺴﺘﺯﺭﺍﻉ ﺍﺭﺽ ﺍﻝﻤﺨﻠﻔﺎﺕ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﺸﺭﻜﺔ
ﺘﻜﻠﻔﺔ ﺇﻀﺎﻓﺔ ﺃﺠﻬﺯﺓ ﻝﻠﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻝﺘﻠﻭﺙ
ﺘﻜﻠﻔﺔ ﺍﺴﺘﺒﻌﺎﺩ ﺍﻝﻤﻭﺍﺩ ﺍﻝﺴﺎﻤﺔ ﻤﻥ ﻋﻤﻠﻴﺎﺕ ﺍﻹﻨﺘﺎﺝ
ﻤﺠﻤﻭﻉ ﺍﻝﻤﺯﺍﻴﺎ
ﻤﻁﺭﻭﺤﹰﺎ ﻤﻨﻪ ﺍﻷﻀﺭﺍﺭ
ﺍﻝﺘﻜﻠﻔﺔ ﺍﻝﺘﻲ ﻜﺎﻥ ﻴﺠﺏ ﺘﺤﻤﻠﻬﺎ ﻹﻋﺎﺩﺓ ﺘﺸﺠﻴﺭ ﻤﻨﻁﻘﺔ ﺍﻝﺘﻌﺩﻴﻥ
ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﻘﺩﺭﺓ ﻝﺘﻁﻬﻴﺭ ﻤﺠﺭﻯ ﺍﻝﻨﻬﺭ ﻤﻥ ﺍﻝﺘﻠﻭﺙ
ﺼﺎﻓﻲ ﺍﻝﻤﺯﺍﻴﺎ)ﺍﻷﻀﺭﺍﺭ( ﻓﻲ ﺍﻷﻨﺸﻁﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﺒﻴﺌﺔ
ﺜﺎﻝﺜﹰﺎ:ﺍﻷﻨﺸﻁﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻹﻨﺘﺎﺝ:
ﺍﻝﻤﺯﺍﻴﺎ:
ﺭﻭﺍﺘﺏ ﻝﺠﺎﻥ ﺍﻷﻤﻥ ﺍﻝﻤﻨﺘﺞ
ﺘﻜﻠﻔﺔ ﺍﻝﺘﺤﻭﻴﻼﺕ ﻋﻠﻰ ﺍﻝﻤﻨﺘﺞ
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ﻤﺠﻤﻭﻉ ﺍﻝﻤﺯﺍﻴﺎ
ﻤﻁﺭﻭﺤﹰﺎ ﻤﻨﺔ ﺍﻷﻀﺭﺍﺭ
ﺘﻜﻠﻔﺔ ﺠﻬﺎﺯ ﺍﻷﻤﺎﻥ ﺍﻝﻤﻭﺼﻰ ﺒﺎﺴﺘﺨﺩﺍﻤﻪ ﻤﻘﺎﺒل ﻝﺠﺎﻥ ﺍﻷﻤﺎﻥ ﻭﻝﻜﻥ ﻝﻡ
ﻴﺴﺘﺨﺩﻡ.
ﺼﺎﻓﻲ ﺍﻝﻤﺯﺍﻴﺎ)ﺍﻷﻀﺭﺍﺭ( ﻓﻲ ﺍﻷﻨﺸﻁﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻹﻨﺘﺎﺝ
ﺼﺎﻓﻲ ﺍﻝﻌﺠﺯ ﺍﻻﺠﺘﻤﺎﻋﻲ-ﺍﻻﻗﺘﺼﺎﺩﻱ ﻝﻠﺴﻨﺔ
+ﺍﻝﺭﺼﻴﺩ ﺍﻝﻤﺩﻭﺭ ﻓﻲ1/1
ﺍﻝﺼﺎﻓﻲ ﺍﻝﻜﻠﻲ ﺍﻻﺠﺘﻤﺎﻋﻲ – ﺍﻻﻗﺘﺼﺎﺩﻱ ﻝﻸﻨﺸﻁﺔ ﻓﻲ12/31
ﻭﺒﺘﺤﻠﻴل ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﺴﺎﺒﻕ ﻴﺘﻀﺢ ﻤﺎﻴﻠﻲ:
ﺇﻥ ﺍﻝﻬﺩﻑ ﻤﻥ ﺇﻋﺩﺍﺩ ﻫﺫﺍ ﺍﻝﺘﻘﺭﻴﺭ ﻫﻭ ﺒﻴﺎﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﺸﺄﺓ ﺨﻼل ﻤﺩﺓ
ﻤﻌﻴﻨﺔ ،ﺘﺒﺩﺃ ﺃﻭل ﺍﻝﺴﻨﺔ ﻭﺘﻨﺘﻬﻲ ﺁﺨﺭ ﺍﻝﺴﻨﺔ ﻤﻥ ﻜل ﺴﻨﺔ ،ﻭﺫﻝﻙ ﺒﻬﺩﻑ ﺍﻝﺘﻌﺭﻑ ﻋﻠﻰ
ﺍﻝﺠﻭﺍﻨﺏ ﺍﻻﻴﺠﺎﺒﻴﺔ ﻭﺍﻝﺴﻠﺒﻴﺔ ﻝﻜل ﻨﺸﺎﻁ ﺍﺠﺘﻤﺎﻋﻲ ﻜﻤﺎ ﺒﻴﻨﻬﺎ ) ﻝﻴﻨﻭﻴﻨﺯ( ﻓﻲ ﻫﺫﺍ
ﺍﻝﺘﻘﺭﻴﺭ ﺃﻥ ﻫﻨﺎﻙ ﻨﻭﻋﻴﻥ ﻤﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻫﻤﺎ:
• ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﺘﺘﺤﻤﻠﻬﺎ ﺍﻝﻤﻨﺸﺄﺓ ﻓﻲ ﺴﺒﻴل ﺍﻝﻘﻴﺎﻡ ﺒﺄﻫﺩﺍﻑ ﺍﺠﺘﻤﺎﻋﻴﺔ ،ﻭﻫﻲ ﻤﺯﺍﻴﺎ
ﺍﺠﺘﻤﺎﻋﻴﺔ ﻤﻥ ﻭﺠﻬﺔ ﻨﻅﺭ ﺍﻝﻤﺠﺘﻤﻊ.
• ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﻴﺠﺏ ﺇﻨﻔﺎﻗﻬﺎ ﻨﺘﻴﺠﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ ﺘﺤﺩﺙ ﺒﺴﺒﺏ ﺃﻨﺸﻁﺔ ﺍﻝﻤﻨﺸﺄﺓ
ﻭﻴﻌﺩ ﻫﺫﺍ ﺍﻝﺘﻘﺭﻴﺭ ﺒﺸﻜل ﻤﻨﻔﺼل ﻋﻥ ﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺎﻝﻴﺔ ﺤﻴﺙ ﺃﻥ ﻨﺘﻴﺠﺔ ﺍﻷﺩﺍﺀ
ﻴﻘﺎﺱ ﺒﻤﻌﺯل ﻋﻥ ﻨﺘﻴﺠﺔ ﺍﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻝﻠﻤﻨﺸﺄﺓ.
ﻋﻴﻭﺏ ﻫﺫﺍ ﺍﻝﺘﻘﺭﻴﺭ :ﻫﻨﺎﻙ ﺼﻌﻭﺒﺔ ﻓﻲ ﺍﻝﺘﺤﻘﻕ ﻭﺒﺸﻜل ﻨﻬﺎﺌﻲ ﻤﻥ ﺍﻵﺜﺎﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﺍﻻﻴﺠﺎﺒﻴﺔ ﺃﻭ ﺍﻝﺴﻠﺒﻴﺔ ﻝﻠﻤﻨﺸﺄﺓ.
ﻭﻜﺫﻝﻙ ﻴﺤﺘﻭﻱ ﻫﺫﺍ ﺍﻝﺘﻘﺭﻴﺭ ﻋﻠﻰ ﺜﻼﺙ ﺃﻨﺸﻁﺔ ﺍﺠﺘﻤﺎﻋﻴﺔ ﻓﻘـﻁ ﻫـﻲ :ﺍﻷﻨﺸـﻁﺔ
ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻝﻌﺎﻤﻠﻴﻥ ،ﻭﺍﻷﻨﺸﻁﺔ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻝﻤﻭﺍﺭﺩ ﺍﻝﻁﺒﻴﻌﻴـﺔ ،ﻭﺃﻨﺸـﻁﺔ ﺨﺩﻤـﺔ ﺍﻝﻤﻨـﺘﺞ،
ﻼ ﺒﻌﺽ ﺍﻝﻤﺠﺎﻻﺕ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻝﻌﺎﻤﻠﻴﻥ ﻤﺜل :ﺍﻝﺨـﺩﻤﺎﺕ ﺍﻝﺼـﺤﻴﺔ ،ﻭﺍﻻﻨﺘﻘـﺎﻻﺕ
ﻤﺘﺠﺎﻫ ﹰ
ﻭﻏﻴﺭﻫﺎ.
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ﻨﻤﻭﺫﺝ ﻤﺤﻤﺩ ﻋﺒـﺩ ﺍﻝﻤﺠﻴـــﺩ:1ﻴﻘﻭﻡ ﻫﺫﺍ ﺍﻝﻨﻤﻭﺫﺝ ﻋﻠﻰ ﺇﻋﻁﺎﺀ ﺼﻭﺭﻩ ﺸﺎﻤﻠﺔ ﻭﻤﺘﻜﺎﻤﻠـﺔ ﻋـﻥ ﺍﻷﺩﺍﺀ ﺍﻝﻜﻠـﻲ
ﻝﻠﻤﻨﺸﺄﺓ ،ﻭﺫﻝﻙ ﻋﻥ ﻁﺭﻴﻕ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﻭﺍﻻﻗﺘﺼـﺎﺩﻴﺔ ﻓـﻲ
ﺘﻘﺭﻴﺭ ﻭﺍﺤﺩ ،ﻭﺫﻝﻙ ﺩﻭﻥ ﺃﻱ ﺘﻌﺩﻴل ﺠﻭﻫﺭﻱ ﻓﻲ ﺍﻝﻨﻅﺎﻡ ﺍﻝﻤﺤﺎﺴﺒﻲ ،ﺤﻴـﺙ ﻴﻘﺘﺼـﺭ
ﺍﻝﺘﻌﺩﻴل ﻓﻘﻁ ﻓﻲ ﻁﺭﻴﻘﺔ ﻋﺭﺽ ﻜل ﻤﻥ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﻭﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﺨﺼﺎﺌﺹ ﻫﺫﺍ ﺍﻝﻨﻤﻭﺫﺝ:
ﻴﺴﺘﺒﻌﺩ ﻫﺫﺍ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻨﺎﻓﻊ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻓﻼ ﻴﺘﻡ ﺍﻹﻓﺼﺎﺡ ﻋﻨﻬﺎ ﻤﺒـﺭﺭﹰﺍ ﺫﻝـﻙ
ﺒﺎﻝﺼﻌﻭﺒﺎﺕ ﺍﻝﺘﻲ ﺘﻜﺘﻨﻑ ﻋﻤﻠﻴﺎﺕ ﻗﻴﺎﺱ ﺍﻝﻤﻨﺎﻓﻊ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻝﺘﻌﺒﻴﺭ ﺍﻝﻨﻘﺩﻱ ،ﻭﺒﺎﻝﺘﺎﻝﻲ
ﺍﻻﻝﺘﺠﺎﺀ ﺇﻝﻰ ﺍﻝﺘﻘﺩﻴﺭ ﺍﻝﺸﺨﺼﻲ ﺍﻝﺨﺎﻝﻲ ﻤﻥ ﺍﻝﻤﻭﻀﻭﻋﻴﺔ.
ﻴﻘﻭﻡ ﻫﺫﺍ ﺍﻝﻨﻤﻭﺫﺝ ﻋﻠﻰ ﻓﺼل ﻋﻨﺎﺼﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻋﻥ
ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﻨﺸﺎﻁ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻭﺍﻝﺘﻲ ﺘﻡ ﺘﺤﺩﻴﺩﻫﺎ ﻓﻲ ﺃﺭﺒﻌﺔ ﻤﺠﺎﻻﺕ:
.1ﻤﺠﺎل ﺍﻝﻌﺎﻤﻠﻴﻥ.
.2ﻤﺠﺎل ﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ.
.3ﻤﺠﺎل ﺍﻝﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻝﺘﻠﻭﺙ.
.4ﻤﺠﺎل ﺍﻝﺘﻔﺎﻋل ﻤﻊ ﺍﻝﺒﻴﺌﺔ.
ﻭﻴﺘﻡ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﺸﻜل ﻤﻨﻔﺼل .ﻭﻴﻌـﺭﺽ
ﺍﻝﺸﻜل ﺍﻵﺘﻲ ﻨﻤﻭﺫﺠ ﹰﺎ ﺘﻭﻀﻴﺤﻴ ﹰﺎ ﻝﺘﻘﺭﻴﺭ ﺍﻝﻨﺸـﺎﻁ ﺍﻻﻗﺘﺼـﺎﺩﻱ -ﺍﻻﺠﺘﻤـﺎﻋﻲ
ﻜﻤﺎﻴﻠﻲ:
1
-ﻴﻭﺴﻑ ﻤﺤﻤﺩ ﻤﺤﻤﺩ ﻋﻭﺽ "،ﺩﻭﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻓﻲ ﺘﻘﻴﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﺸﺭﻭﻋﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ" ،ﺭﺴﺎﻝﺔ ﺩﻜﺘـﻭﺭﺍﻩ
ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ ،ﺠﺎﻤﻌﺔ ﺃﺴﻴﻭﻁ ،ﻤﺼﺭ،1993 ،ﺹ.66
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ﺸﻜل ﺭﻗﻡ)(4
ﻤﺼﺎﺭﻴﻑ ﺇﺩﺍﺭﻴﺔ ﻭﻋﻤﻭﻤﻴﺔ ﺨﺎﺼﺔ
ﺇﻴﺭﺍﺩﺍﺕ ﺨﺎﺼﺔ ﺒﺎﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ
ﺒﺎﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ
ﺇﻴﺭﺍﺩﺍﺕ ﺃﻭﺭﺍﻕ ﻤﺎﻝﻴﺔ ﻝﺸﺭﻜﺔ ﺘﺎﺒﻌﺔ
ﻓﻭﺍﺌﺩ ﺍﻝﺴﻨﺩﺍﺕ ﻭﺍﻝﻘﺭﻭﺽ
ﺃﻭﺭﺍﻕ ﻤﺎﻝﻴﺔ ﺃﺨﺭﻯ
ﺍﺴﺘﻬﻼﻜﺎﺕ
ﺇﻴﺭﺍﺩﺍﺕ ﻤﺘﻨﻭﻋﺔ
ﺨﺴﺎﺌﺭ ﺃﻭ ﻤﺼﺎﺭﻴﻑ ﻋﺭﻀﻴﺔ
ﺼﺎﻓﻲ ﺍﻝﺭﺒﺢ
ﻤﺨﺼﺼﺎﺕ
ﺇﻴﺭﺍﺩﺍﺕ ﺴﻨﻭﺍﺕ ﺴﺎﺒﻘﺔ
ﺼﺎﻓﻲ ﺍﻝﺭﺒﺢ
ﻤﺤﻭل ﻤﻥ ﻤﺨﺼﺼﺎﺕ ﺃﻭ
ﻤﺨﺼﺼﺎﺕ ﺇﻀﺎﻓﻴﺔ
ﺍﺤﺘﻴﺎﻁﻴﺎﺕ
ﻤﺼﺭﻭﻓﺎﺕ ﺘﺨﺹ ﺴﻨﻭﺍﺕ ﺴﺎﺒﻘﺔ
ﺼﺎﻓﻲ ﺍﻝﺭﺒﺢ)ﺍﻻﻗﺘﺼﺎﺩﻱ(
ﻤﺨﺼﺹ ﻀﺭﺍﺌﺏ
ﺼــﺎﻓﻲ ﺍﻝــﺭﺒﺢ ﺍﻻﻗﺘﺼــﺎﺩﻱ -
ﺼﺎﻓﻲ ﺍﻝﺭﺒﺢ )ﺍﻻﻗﺘﺼﺎﺩﻱ(
ﺍﻻﺠﺘﻤﺎﻋﻲ
ﺘﻜﺎﻝﻴﻑ ﺨﺎﺼﺔ ﺒﺎﻝﻨﺸﺎﻁ ﺍﻻﺠﺘﻤﺎﻋﻲ
ﺃﻨﺸﻁﺔ ﺍﺠﺘﻤﺎﻋﻴﺔ ﺨﺎﺼﺔ ﺒﺎﻝﻌﺎﻤﻠﻴﻥ:
ﺍﺴﺘﻬﻼﻙ ﺃﺼﻭل ﺜﺎﺒﺘﺔ
ﺘﻜﺎﻝﻴﻑ ﺃﺨﺭﻯ
ﺃﻨﺸﻁﺔ ﺍﺠﺘﻤﺎﻋﻴﺔ ﺃﺨﺭﻯ:
ﺘﻜﺎﻝﻴﻑ ﺨﺎﺼﺔ ﺒﺎﻝﺘﻔﺎﻋل ﻤﻊ ﺍﻝﺒﻴﺌﺔ
ﺘﻜﺎﻝﻴﻑ ﺨﺎﺼﺔ ﺒﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ
ﺘﻜﺎﻝﻴﻑ ﺨﺎﺼﺔ ﺒﺎﻝﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻝﺘﻠﻭﺙ
ﺍﺴﺘﻬﻼﻙ ﻤﻌﺩﺍﺕ ﻝﺭﻗﺎﺒﺔ ﺍﻝﺘﻠﻭﺙ
ﺘﻜﺎﻝﻴﻑ ﺃﺨﺭﻯ
ﺘﻜﺎﻝﻴﻑ ﻋﻼﺝ ﺃﻀﺭﺍﺭ ﺒﻴﺌﻴﺔ
ﻏﺭﺍﻤﺎﺕ ﻤﺨﺎﻝﻔﺔ ﻗﻭﺍﻨﻴﻥ ﺨﺎﺼﺔ ﺒﺄﻤﺎﻥ
ﺍﻝﻌﺎﻤﻠﻴﻥ ﻭﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ
ﻤﺨﺼﺹ ﺍﻝﺘﺯﺍﻤﺎﺕ ﺒﻴﺌﻴﺔ
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ﺼﺎﻓﻲ ﺍﻝﺭﺒﺢ ﺍﻻﻗﺘﺼﺎﺩﻱ –ﺍﻻﺠﺘﻤﺎﻋﻲ
ﺘﻜﺎﻝﻴﻑ ﻋﻼﺝ ﺃﻀﺭﺍﺭ ﺒﻴﺌﻴﺔ ﺘﺨﺹ ﺴﻨﻭﺍﺕ
ﺴﺎﺒﻘﺔ
ﺼﺎﻓﻲ ﺍﻝﺭﺒﺢ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺍﻝﻘﺎﺒل
ﻝﻠﺘﻭﺯﻴﻊ
ﻭﺒﺘﺤﻠﻴل ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﺴﺎﺒﻕ ﻴﺘﻀﺢ ﻤﺎﻴﻠﻲ:
.1ﺍﻝﻔﺼل ﺒﻴﻥ ﺍﻷﻋﺒﺎﺀ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ) ﺍﻝﻤﺼـﺭﻭﻓﺎﺕ ﺍﻝﺘﺸـﻐﻴﻠﻴﺔ ﻭﺍﻝﺘـﻲ ﺘـﺭﺘﺒﻁ
ﺒﺎﻝﻭﻅﻴﻔﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻝﻠﻤﻨﺸﺄﺓ( ﻭﺒـﻴﻥ ﺍﻷﻋﺒـﺎﺀ ﺍﻝﺘـﻲ ﺘـﺭﺘﺒﻁ ﺒﺎﻝﻤﺠـﺎﻻﺕ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻤﻨﺸﺄﺓ ،ﻭﺍﻝﻤﺘﻤﺜﻠﺔ ﻓﻲ ﺍﻝﻤﺒﺎﻝﻎ ﺍﻝﺘﻲ ﺘﻨﻔﻘﻬﺎ ﺍﻝﻤﻨﺸـﺄﺓ ﺍﺨﺘﻴﺎﺭﻴـ ﹰﺎ ﺃﻭ
ﺒﺘﻁﺒﻴﻕ ﺍﻝﻘﻭﺍﻨﻴﻥ ،ﻭﻜﺫﻝﻙ ﻗﻴﻤﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ ﺘﺴﺒﺒﻬﺎ ﺍﻝﻤﻨﺸﺄﺓ ﻝﻠﻤﺠﺘﻤﻊ .ﻭﺘﻘﺎﺱ
ﺘﻠﻙ ﺍﻷﻀﺭﺍﺭ ﻋﻠﻰ ﺃﺴﺎﺱ ﺍﻝﻘﻴﻤﺔ ﺍﻝﻤﻘﺩﺭﺓ ﻝﺘﻜﺎﻝﻴﻑ ﻤﻨﻊ ﺤﺩﻭﺜﻬﺎ ،ﺃﻭ ﻝﺘﻜـﺎﻝﻴﻑ
ﻋﻼﺠﻬﺎ ﺃﻭ ﺘﺼﺤﻴﺤﻬﺎ.
.2ﻴﺘﻡ ﺇﻋﺩﺍﺩ ﺤﺴﺎﺏ ﺍﻷﺭﺒﺎﺡ ﻭﺍﻝﺨﺴﺎﺌﺭ ﻋﻠﻰ ﻤﺭﺤﻠﺘﻴﻥ :ﺍﻷﻭﻝﻰ ﻝﻠﺘﻭﺼـل ﺇﻝـﻰ
ﺼﺎﻓﻲ ﺍﻝﺭﺒﺢ/ﺍﻝﺨﺴﺎﺭﺓ ﺍﻻﻗﺘﺼﺎﺩﻱ ،ﻭﺍﻝﺫﻱ ﻴﻨﺘﺞ ﻤﻥ ﻤﻘﺎﺒﻠﺔ ﺃﻋﺒـﺎﺀ ﺍﻝﻨﺸـﺎﻁ
ﺍﻻﻗﺘﺼﺎﺩﻱ ﺒﺎﻹﻴﺭﺍﺩﺍﺕ ،ﻭﺍﻝﻤﺭﺤﻠﺔ ﺍﻝﺜﺎﻨﻴﺔ ﻝﻠﺘﻭﺼل ﺇﻝﻰ ﺍﻝـﺭﺒﺢ ﺍﻻﻗﺘﺼـﺎﺩﻱ
ﺍﻻﺠﺘﻤﺎﻋﻲ ،ﻭﺫﻝﻙ ﺒﺨﺼﻡ ﺍﻷﻋﺒﺎﺀ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﻥ ﺼﺎﻓﻲ ﺍﻝﺭﺒﺢ ﺍﻻﻗﺘﺼﺎﺩﻱ.
.3ﻴﺘﻡ ﺇﻅﻬﺎﺭ ﺍﻷﺼﻭل ﻭﺍﻻﻝﺘﺯﺍﻤﺎﺕ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﻤﺠﺎﻻﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓـﻲ ﺒﻨـﺩ
ﻤﺴﺘﻘل ﺤﺴﺏ ﺍﺭﺘﺒﺎﻁﻬﺎ ﺒﻨﻭﻉ ﺍﻷﺼل ﺃﻭ ﺍﻻﻝﺘﺯﺍﻡ ،ﻭﺤﺴﺏ ﺍﻨﺘﻤﺎﺌﻬـﺎ ﻝﻤﺠـﺎل
ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻜﻤﺎ ﻓﻲ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﺴﺎﺒﻕ.
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ﺍﻝﺨﻼﺼﺔ:
ﻝﻡ ﻴﻌﺩ ﺍﻵﻥ ﺘﻘﻴﻴﻡ ﺍﻝﻤﻨﺸﺂﺕ ﻴﻌﺘﻤﺩ ﻋﻠﻰ ﺭﺒﺤﻴﺘﻬﺎ ﻓﺤﺴﺏ ،ﻭﻝﻡ ﺘﻌﺩ ﺘﻠﻙ ﺍﻝﻤﻨﺸﺂﺕ
ﺘﻌﺘﻤﺩ ﻓﻲ ﺒﻨﺎﺀ ﺴﻤﻌﺘﻬﺎ ﻋﻠﻰ ﻤﺭﺍﻜﺯﻫﺎ ﺍﻝﻤﺎﻝﻴﺔ ﻓﻘﻁ ،ﺒل ﻋﻠﻰ ﻤﻔﺎﻫﻴﻡ ﺤﺩﻴﺜﺔ ﺘﺴﺎﻋﺩ
ﻋﻠﻰ ﺨﻠﻕ ﺒﻴﺌﺔ ﻋﻤل ﻗﺎﺩﺭﺓ ﻋﻠﻰ ﺍﻝﺘﻌﺎﻤل ﻤﻊ ﺍﻝﺘﻁﻭﺭﺍﺕ ﺍﻝﻤﺘﺴﺎﺭﻋﺔ ﻓﻲ ﺍﻝﺠﻭﺍﻨﺏ
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﻝﺘﻜﻨﻭﻝﻭﺠﻴﺔ ﻭﺍﻹﺩﺍﺭﻴﺔ .ﻭﻜﺎﻥ ﻤﻥ ﺃﺒﺭﺯ ﻫﺫﻩ ﺍﻝﻤﻔﺎﻫﻴﻡ ﻤﻔﻬﻭﻡ "ﺍﻝﻤﺴﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﺸﺭﻜﺎﺕ".
ﺤﻴﺙ ﺃﺼﺒﺢ ﺩﻭﺭ ﻤﺅﺴﺴﺎﺕ ﺍﻝﻘﻁﺎﻉ ﺍﻝﺨﺎﺹ ﻤﺤﻭﺭﻴ ﹰﺎ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻝﺘﻨﻤﻴﺔ ،ﻭﻫﻭ ﻤﺎ
ﺃﺜﺒﺘﺘﻪ ﺍﻝﻨﺠﺎﺤﺎﺕ ﺍﻝﺘﻲ ﺘﺤﻘﻘﻬﺎ ﺍﻻﻗﺘﺼﺎﺩﻴﺎﺕ ﺍﻝﻤﺘﻘﺩﻤﺔ ﻓﻲ ﻫﺫﺍ ﺍﻝﻤﺠﺎل ،ﻭﻗﺩ ﺃﺩﺭﻜﺕ
ﻤﺅﺴﺴﺎﺕ ﺍﻝﻘﻁﺎﻉ ﺍﻝﺨﺎﺹ ﺃﻨﻬﺎ ﻏﻴﺭ ﻤﻌﺯﻭﻝﺔ ﻋﻥ ﺍﻝﻤﺠﺘﻤﻊ ،ﻭﺘﻨﺒﻬﺕ ﺇﻝﻰ ﻀﺭﻭﺭﺓ
ﺘﻭﺴﻴﻊ ﻨﺸﺎﻁﺎﺘﻬﺎ ﻝﺘﺸﻤل ﻤﺎ ﻫﻭ ﺃﻜﺜﺭ ﻤﻥ ﺍﻝﻨﺸﺎﻁﺎﺕ ﺍﻹﻨﺘﺎﺠﻴﺔ ،ﻤﺜل :ﻫﻤﻭﻡ ﺍﻝﻤﺠﺘﻤﻊ
ﻭﺍﻝﺒﻴﺌﺔ ،ﻭﻜﺫﻝﻙ ﻀﺭﻭﺭﺓ ﺍﻷﺨﺫ ﺒﻌﻴﻥ ﺍﻻﻋﺘﺒﺎﺭ ﺍﻷﻀﻼﻉ ﺍﻝﺜﻼﺜﺔ ﺍﻝﺘﻲ ﻋﺭﻓﻬﺎ ﻤﺠﻠﺱ
ﺍﻷﻋﻤﺎل ﺍﻝﻌﺎﻝﻤﻲ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻝﻤﺴﺘﺩﺍﻤﺔ ،ﻭﻫﻲ :ﺍﻝﻨﻤﻭ ﺍﻻﻗﺘﺼﺎﺩﻱ ،ﻭﺍﻝﺘﻘﺩﻡ ﺍﻻﺠﺘﻤﺎﻋﻲ
ﻭﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ.
ﻫﻨﺎﻙ ﻋﺩﺓ ﺘﻌﺭﻴﻔﺎﺕ ﻝﻠﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﺸﺭﻜﺎﺕ ،ﺘﺨﺘﻠﻑ ﺒﺎﺨﺘﻼﻑ ﻭﺠﻬﺎﺕ
ﺍﻝﻨﻅﺭ ﻓﻲ ﺘﺤﺩﻴﺩ ﺸﻜل ﻫﺫﻩ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ .ﻓﺎﻝﺒﻌﺽ ﻴﺭﺍﻫﺎ ﺒﻤﺜﺎﺒﺔ ﺘﺫﻜﻴﺭ ﻝﻠﺸﺭﻜﺎﺕ
ﺒﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﻭﻭﺍﺠﺒﺎﺘﻬﺎ ﺇﺯﺍﺀ ﻤﺠﺘﻤﻌﻬﺎ ﺍﻝﺫﻱ ﺘﻨﺘﺴﺏ ﺇﻝﻴﻪ ،ﺒﻴﻨﻤﺎ ﻴﺭﻯ ﺒﺎﺤﺜﻭﻥ ﺃﻥ
ﻤﻘﺘﻀﻰ ﻫﺫﻩ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﻻ ﻴﺘﺠﺎﻭﺯ ﻤﺠﺭﺩ ﻤﺒﺎﺩﺭﺍﺕ ﺍﺨﺘﻴﺎﺭﻴﺔ ﺘﻘﻭﻡ ﺒﻬﺎ ﺍﻝﺸﺭﻜﺎﺕ
ﺼﺎﺤﺒﺔ ﺍﻝﺸﺄﻥ ﺒﺈﺭﺍﺩﺘﻬﺎ ﺍﻝﻤﻨﻔﺭﺩﺓ ﺘﺠﺎﻩ ﺍﻝﻤﺠﺘﻤﻊ.
ﻭﻴﺭﻯ ﺁﺨﺭﻭﻥ ﺃﻨﻬﺎ ﺼﻭﺭﺓ ﻤﻥ ﺼﻭﺭ ﺍﻝﻤﻼﺀﻤﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻭﺍﺠﺒﺔ ﻋﻠﻰ
ﺍﻝﺸﺭﻜﺎﺕ ،ﺇﻻ ﺃﻥ ﻜل ﻫﺫﻩ ﺍﻵﺭﺍﺀ ﺘﺘﻔﻕ ﻋﻠﻰ ﻤﻀﻤﻭﻥ ﻫﺫﺍ ﺍﻝﻤﻔﻬﻭﻡ ﻭﺃﻫﻤﻴﺔ ﺘﻁﺒﻴﻘﻪ.
ﻤﻥ ﺍﻝﻤﺘﻔﻕ ﻋﻠﻴﻪ ﺃﻥ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﺘﺠﺎﺭﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻭﻁﻨﻴﺔ ﻭﺍﻝﺩﻭﻝﻴﺔ،
ﻋﻠﻰ ﺤﺩ ﺴﻭﺍﺀ ﻝﻴﺴﺕ ﺒﺸﺭﻜﺎﺕ ﺨﻴﺭﻴﺔ ،ﻭﺃﻥ ﻫﺎﺠﺴﻬﺎ ﺍﻷﻭل ﺘﺤﻘﻴﻕ ﺃﻜﺒﺭ ﻋﺎﺌﺩ ﻤﻥ
ﺍﻝﺭﺒﺢ ﻋﻠﻰ ﺃﺼﺤﺎﺒﻬﺎ.
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ﻭﻤﻥ ﻫﻨﺎ ﺘﺒﻠﻭﺭﺕ ﻓﻜﺭﺓ ﻭﺠﻭﺏ ﺘﺫﻜﻴﺭ ﺍﻝﺸﺭﻜﺎﺕ ﺒﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻭﺍﻷﺨﻼﻗﻴﺔ ﺤﺘﻰ ﻻ ﻴﻜﻭﻥ ﺘﺤﻘﻴﻕ ﺍﻝﺭﺒﺢ ﻋﺎﺌﺩﹰﺍ ﻋﻥ ﺃﻤﻭﺭ ﻏﻴﺭ ﻤﻘﺒﻭﻝﺔ ﺃﺨﻼﻗﻴ ﹰﺎ ﺃﻭ
ﻗﺎﻨﻭﻨﻴ ﹰﺎ.
ﻋﻼﻭﺓ ﻋﻠﻰ ﺫﻝﻙ ،ﻓﺈﻥ ﺍﻝﺩﻭﺭ ﺍﻝﺭﺌﻴﺱ ﺍﻝﺫﻱ ﺘﻠﻌﺒﻪ ﺍﻝﺸﺭﻜﺎﺕ ،ﻜﻭﻨﻬﺎ ﺍﻝﻤﺼﺩﺭ
ﺍﻝﺭﺌﻴﺱ ﻝﻠﺜﺭﻭﺓ ﻭﺍﻝﺘﺤﺩﻴﺙ ﻭﺘﻭﻝﻴﺩ ﻓﺭﺹ ﺍﻝﻌﻤل ،ﻴﺤﹼﺘﻡ ﻋﻠﻴﻬﺎ ﺍﻝﻘﻴﺎﻡ ﺒﻭﺍﺠﺒﺎﺘﻬﺎ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﻓﻘ ﹰﺎ ﻝﻠﻤﻔﺎﻫﻴﻡ ﺍﻝﺤﺩﻴﺜﺔ ،ﻜﻤﺎ ﺃﻥ ﺍﻝﺘﻁﻭﺭﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻭﺍﻝﺒﻴﺌﻴﺔ ﻓﻲ ﻋﺼﺭ ﻴﺘﺴﻡ ﺒﺎﻝﺘﻐﻴﺭ ﺍﻝﺴﺭﻴﻊ ﺘﺤﺘﹼﻡ ﻋﻠﻴﻬﺎ ﺫﻝﻙ ﺃﻴﻀ ﹰﺎ.
ﺇﻥ ﻗﻴﺎﻡ ﺍﻝﺸﺭﻜﺎﺕ ﺒﺩﻭﺭﻫﺎ ﺘﺠﺎﻩ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻴﻀﻤﻥ ﺇﻝﻰ ﺤﺩ ﻤﺎ ﺩﻋﻡ
ﺠﻤﻴﻊ ﺃﻓﺭﺍﺩ ﺍﻝﻤﺠﺘﻤﻊ ﻷﻫﺩﺍﻓﻬﺎ ﻭﺭﺴﺎﻝﺘﻬﺎ ﺍﻝﺘﻨﻤﻭﻴﺔ ﻭﺍﻻﻋﺘﺭﺍﻑ ﺒﻭﺠﻭﺩﻫﺎ ،ﻭﺍﻝﻤﺴﺎﻫﻤﺔ
ﻓﻲ ﺇﻨﺠﺎﺡ ﺃﻫﺩﺍﻓﻬﺎ ﻭﻓﻕ ﻤﺎ ﺨﻁﻁ ﻝﻪ ﻤﺴﺒﻘﺎﹰ ،ﻋﻼﻭ ﹰﺓ ﻋﻠﻰ ﺍﻝﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺴ ﺩ ﺍﺤﺘﻴﺎﺠﺎﺕ
ﺍﻝﻤﺠﺘﻤﻊ ،ﻭﻤﺘﻁﻠﺒﺎﺘﻪ ﺍﻝﺤﻴﺎﺘﻴﺔ ﻭﺍﻝﻤﻌﻴﺸﻴﺔ ﺍﻝﻀﺭﻭﺭﻴﺔ ،ﺇﻀﺎﻓ ﹰﺔ ﺇﻝﻰ ﺨﻠﻕ ﻓﺭﺹ ﻋﻤل
ﺠﺩﻴﺩﺓ ﻤﻥ ﺨﻼل ﺇﻗﺎﻤﺔ ﻤﺸﺎﺭﻴﻊ ﺨﻴﺭﻴﺔ ﻭﺍﺠﺘﻤﺎﻋﻴﺔ ﺫﺍﺕ ﻁﺎﺒﻊ ﺘﻨﻤﻭﻱ.
ﺤﺘﻰ ﻭﻗﺘﻨﺎ ﺍﻝﺭﺍﻫﻥ ،ﻝﻡ ﻴﺘﻡ ﺘﻌﺭﻴﻑ ﻤﻔﻬﻭﻡ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﺸﻜل ﻤﺤﺩﺩ
ﻭﻗﺎﻁﻊ ﻴﻜﺘﺴﺏ ﺒﻤﻭﺠﺒﻪ ﻗﻭﺓ ﺇﻝﺯﺍﻡ ﻗﺎﻨﻭﻨﻴﺔ ﻭﻁﻨﻴﺔ ﺃﻭ ﺩﻭﻝﻴﺔ ،ﻭﻻ ﺘﺯﺍل ﻫﺫﻩ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ
ﻓﻲ ﺠﻭﻫﺭﻫﺎ ﺃﺩﺒﻴﺔ ﻭﻤﻌﻨﻭﻴﺔ ،ﺃﻱ ﺇﻨﻬﺎ ﺘﺴﺘﻤﺩ ﻗﻭﺘﻬﺎ ﻭﻗﺒﻭﻝﻬﺎ ﻭﺍﻨﺘﺸﺎﺭﻫﺎ ﻤﻥ ﻁﺒﻴﻌﺘﻬﺎ
ﺍﻝﻁﻭﻋﻴﺔ ﺍﻻﺨﺘﻴﺎﺭﻴﺔ.
ﻭﻤﻥ ﻫﻨﺎ ﻓﻘﺩ ﺘﻌﺩﺩﺕ ﺼﻭﺭ ﺍﻝﻤﺒﺎﺩﺭﺍﺕ ﻭﺍﻝﻔﻌﺎﻝﻴﺎﺕ ﺒﺤﺴﺏ ﻁﺒﻴﻌﺔ ﺍﻝﺒﻴﺌﺔ ﺍﻝﻤﺤﻴﻁﺔ،
ﻭﻨﻁﺎﻕ ﻨﺸﺎﻁ ﺍﻝﺸﺭﻜﺔ ﻭﺃﺸﻜﺎﻝﻪ ،ﻭﻤﺎ ﺘﺘﻤﺘﻊ ﺒﻪ ﻜل ﺸﺭﻜﺔ ﻤﻥ ﻗﺩﺭﺓ ﻤﺎﻝﻴﺔ ﻭﺒﺸﺭﻴﺔ.
ﻭﻫﺫﻩ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺒﻁﺒﻴﻌﺘﻬﺎ ﻝﻴﺴﺕ ﺠﺎﻤﺩﺓ ،ﺒل ﻝﻬﺎ ﺍﻝﺼﻔﺔ ﺍﻝﺩﻴﻨﺎﻤﻴﻜﻴﺔ ﻭﺍﻝﻭﺍﻗﻌﻴﺔ
ﻭﺘﺘﺼﻑ ﺒﺎﻝﺘﻁﻭﺭ ﺍﻝﻤﺴﺘﻤﺭ ﻜﻲ ﺘﺘﻭﺍﺀﻡ ﺒﺴﺭﻋﺔ ﻭﻓﻕ ﻤﺼﺎﻝﺤﻬﺎ ﻭﺒﺤﺴﺏ ﺍﻝﻤﺘﻐﻴﺭﺍﺕ
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﻝﺴﻴﺎﺴﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﻭﺃﺨﻴﺭﹰﺍ ﻓﺈﻥ ﻨﺠﺎﺡ ﻗﻴﺎﻡ ﺍﻝﺸﺭﻜﺎﺕ ﺒﺩﻭﺭﻫﺎ ﻓﻲ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻴﻌﺘﻤﺩ ﺃﺴﺎﺴﹰﺎ
ﻋﻠﻰ ﺍﻝﺘﺯﺍﻤﻬﺎ ﺒﺜﻼﺜﺔ ﻤﻌﺎﻴﻴﺭ ﻫﻲ:
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ﺍﻻﺤﺘﺭﺍﻡ ﻭﺍﻝﻤﺴﺅﻭﻝﻴﺔ ،ﺒﻤﻌﻨﻰ ﺍﺤﺘﺭﺍﻡ ﺍﻝﺸﺭﻜﺔ ﻝﻠﺒﻴﺌﺔ ﺍﻝﺩﺍﺨﻠﻴﺔ )ﺍﻝﻌﺎﻤﻠﻴﻥ(،
ﻭﺍﻝﺒﻴﺌﺔ ﺍﻝﺨﺎﺭﺠﻴﺔ )ﺃﻓﺭﺍﺩ ﺍﻝﻤﺠﺘﻤﻊ(.
ﺩﻋﻡ ﺍﻝﻤﺠﺘﻤﻊ ﻭﻤﺴﺎﻨﺩﺘﻪ.
ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ،ﺴﻭﺍ ﺀ ﻤﻥ ﺤﻴﺙ ﺍﻻﻝﺘﺯﺍﻡ ﺒﺘﻭﺍﻓﻕ ﺍﻝﻤﻨﺘﺞ ﺍﻝﺫﻱ ﺘﻘﺩﻤﻪ ﺍﻝﺸﺭﻜﺔ
ﺴﻥ ﻤﻥ
ﻝﻠﻤﺠﺘﻤﻊ ﻤﻊ ﺍﻝﺒﻴﺌﺔ ،ﺃﻭ ﻤﻥ ﺤﻴﺙ ﺍﻝﻤﺒﺎﺩﺭﺓ ﺒﺘﻘﺩﻴﻡ ﻤﺎ ﻴﺨﺩﻡ ﺍﻝﺒﻴﺌﺔ ﻭﻴﺤ
ﺍﻝﻅﺭﻭﻑ ﺍﻝﺒﻴﺌﻴﺔ ﻓﻲ ﺍﻝﻤﺠﺘﻤﻊ ،ﻭﻤﻌﺎﻝﺠﺔ ﺍﻝﻤﺸﺎﻜل ﺍﻝﺒﻴﺌﻴﺔ ﺍﻝﻤﺨﺘﻠﻔﺔ.
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@ @
@ @
@ @Éia‹Ûa@Ý—ÐÛa
@òîÜàÈÛa@òaŠ‡Ûa
ﺘﻤﻬﻴﺩ:
ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل :ﺍﻝﺘﻌﺭﻴﻑ ﺒﺎﻝﺸﺭﻜﺔ ،ﻭﻨﻁﺎﻕ ﺃﻨﺸﻁﺘﻬﺎ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻨﻲ :ﻗﻴﺎﺱ ﻭﻋﺭﺽ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﺸﺭﻜﺔ ﻋﻴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻝﺙ :ﻓﺼل ﺍﻝﺘﺸﺎﺒﻙ ﺒﻴﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻻﻗﺘﺼـﺎﺩﻴﺔ ،ﻭﺘﺒﻭﻴـﺏ
ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺭﺍﺒﻊ :ﻨﻤﻭﺫﺝ ﻤﻘﺘﺭﺡ ﻓﻲ ﻅـل ﺩﻭﺭ ﺍﻝﻤﺤﺎﺴـﺒﺔ ﻓـﻲ ﻗﻴـﺎﺱ ﻭﻋـﺭﺽ
ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﺸﺭﻜﺔ ﻋﻴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ ،ﻭﺘﻁﺒﻴﻕ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ.
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ﺘﻤﻬﻴــﺩ:
ﻝﺘﻭﻀﻴﺢ ﻜﻴﻔﻴﺔ ﺘﻁﺒﻴﻕ ﺃﺴﺱ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻭﺇﻋـﺩﺍﺩ ﺍﻝﺘﻘـﺎﺭﻴﺭ ﺍﻝﺘـﻲ
ﺘﻌﺭﺽ ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻓﻘﺩ ﻗﺎﻡ ﺍﻝﺒﺎﺤﺙ ﺒﺎﺨﺘﻴﺎﺭ ﺇﺤﺩﻯ ﺍﻝﺸـﺭﻜﺎﺕ
ﺍﻝﺼﻨﺎﻋﻴﺔ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﺘﻲ ﻴﻤﻜﻥ ﻤﻥ ﺨﻼﻝﻬﺎ ﺘﺤﻘﻴﻕ ﻫﺫﺍ ﺍﻝﻐﺭﺽ ،ﻭﺫﻝﻙ ﺍﺴﺘﻨﺎﺩﹰﺍ ﺇﻝﻰ
ﻤﻌﻴﺎﺭﻴﻥ:
ﺍﻷﻭل :ﻫﻭﺃﻥ ﺘﻜﻭﻥ ﺍﻝﺼﻨﺎﻋﺔ ﺍﻝﺘﻲ ﺘﻨﺘﻤﻲ ﺇﻝﻴﻬﺎ ﺍﻝﺸﺭﻜﺔ ﺍﻝﻤﺨﺘﺎﺭﺓ ﻤﻥ ﺍﻝﺼـﻨﺎﻋﺎﺕ
ﺍﻝﺘﻲ ﺘﺅﺩﻱ ﺘﺄﺜﻴﺭﺍﺕ ﻋﻤﻠﻴﺎﺘﻬﺎ ﺇﻝﻰ ﻨﺘﺎﺌﺞ ﻫﺎﻤﺔ ﻋﻠﻰ ﻤﻭﺍﺭﺩ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻻﻗﺘﺼـﺎﺩﻴﺔ
ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﺍﻝﺜﺎﻨﻲ :ﺃﻥ ﻴﺘﺴﻊ ﻨﻁﺎﻕ ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻝﻤﺭﺘﺒﻁﺔ ﺒﺄﺩﺍﺌﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻴﺸﻤل ﻋﻠﻰ ﻤﻌﻅﻡ
ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻝﺘﻲ ﺘﺩﻭﺭ ﻓﻲ ﻤﺠﺎﻻﺕ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﺍﻷﺭﺒﻌـﺔ
ﺍﻝﺘﻲ ﺘﻡ ﺘﻨﺎﻭﻝﻬﺎ ﻓﻲ ﺍﻹﻁﺎﺭ ﺍﻝﻨﻅﺭﻱ.
ﻭﻤﻥ ﺨﻼل ﺍﻝﺩﺭﺍﺴﺔ ﺍﻻﺴﺘﻜﺸﺎﻓﻴﺔ ﺍﻝﺘﻲ ﻗﺎﻡ ﺒﻬﺎ ﺍﻝﺒﺎﺤﺙ ﺘﻡ ﺍﺨﺘﻴـﺎﺭ ﺸـﺭﻜﺔ
ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﺤﺩﻭﺩﺓ ،ﺍﻝﺘﻲ ﺍﺘﺴﻤﺕ ﺒﺎﻝﺨﺼـﺎﺌﺹ
ﺍﻝﺘﺎﻝﻴﺔ:
.1ﺍﻨﺘﻤﺎﺀ ﺍﻝﺸﺭﻜﺔ ﺇﻝﻰ ﺼﻨﺎﻋﺔ ﺍﻝﻜﻴﻤﺎﻭﻴﺎﺕ ﺍﻝﺘـﻲ ﺘﻌﺘﺒـﺭ ﻤـﻥ ﺍﻝﺼـﻨﺎﻋﺎﺕ ﺫﺍﺕ
ﺍﻝﺘﺄﺜﻴﺭﺍﺕ ﺍﻝﻬﺎﻤﺔ ﻋﻠﻰ ﻜﺎﻓﺔ ﺍﻝﻘﻁﺎﻋﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ ﻭﻝﺘﻨﻭﻉ ﻤﻨﺘﺠﺎﺘﻬﺎ.
.2ﺘﻌﺩ ﺍﻝﺼﻨﺎﻋﺔ ﺍﻝﺘﻲ ﺘﻨﺘﻤﻲ ﺇﻝﻴﻬﺎ ﺍﻝﺸﺭﻜﺔ ﻭﻫﻲ ﺘﻜﺭﻴﺭ ﺍﻝﺒﺘﺭﻭل ﻭﺇﻨﺘـﺎﺝ ﺍﻝﺯﻴـﻭﺕ
ﻭﺍﻝﺸﺤﻭﻡ ﻭﺍﻹﺴﻔﻠﺕ ﻓﻲ ﻤﻘﺩﻤﺔ ﺍﻝﺼﻨﺎﻋﺎﺕ ﺍﻝﺘﻲ ﺘﻬﺘﻡ ﺒﻬﺎ ﻤﻌﻅﻡ ﺍﻝﺩﻭل ﺍﻝﺼـﻨﺎﻋﻴﺔ
ﺍﻝﻤﺘﻘﺩﻤﺔ ﺃﻭ ﺍﻝﺩﻭل ﺍﻝﻨﺎﻤﻴﺔ ،ﻷﻨﻬﺎ ﻋﺼﺏ ﺤﻴﺎﺓ ﺍﻝﺸﻌﻭﺏ ﻭﺍﻷﻤﻡ ،ﻭﺃﺴـﺎﺱ ﺘﻘـﺩﻡ
ﺍﻝﺼﻨﺎﻋﺎﺕ ﻭﺘﻁﻭﺭﻫﺎ.
.3ﻗﻴﺎﻡ ﺍﻝﺸﺭﻜﺔ ﺒﻤﻌﻅﻡ ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﺘﺩﻭﺭ ﻓﻲ ﺇﻁﺎﺭ ﺍﻝﻤﺠﺎﻻﺕ ﺍﻷﺭﺒﻌﺔ
ﻝﻠﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﺤل ﺍﻝﺩﺭﺍﺴﺔ.
.4ﻤﻭﻗﻊ ﺍﻝﺸﺭﻜﺔ ﺍﻝﺠﻐﺭﺍﻓﻲ ﻝﺘﻭﻀﻴﺢ ﺘﺄﺜﻴﺭﺍﺕ ﻋﻤﻠﻴﺎﺘﻬﺎ ﻋﻠﻰ ﺍﻝﻤـﻭﺍﺭﺩ ﺍﻻﻗﺘﺼـﺎﺩﻴﺔ
ﻭﺍﻝﺒﻴﺌﻴﺔ ﻭﺍﻝﺒﺸﺭﻴﺔ ﺒﺎﻝﻤﻨﻁﻘﺔ ﺍﻝﻤﺤﻴﻁﺔ ﺒﻬﺎ.
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ﻭﺘﻘﻭﻡ ﺍﻝﺩﺭﺍﺴﺔ ﻓﻲ ﻫﺫﺍ ﺍﻝﻔﺼل ﺒﻤﺤﺎﻭﻝﺔ ﺘﻁﺒﻴﻕ ﻤﺎ ﻫﺩﻓﺕ ﺇﻝﻴـﻪ ،ﻭﻴﻤﻜـﻥ
ﺘﻘﺴﻴﻡ ﻫﺫﻩ ﺍﻝﺩﺭﺍﺴﺔ ﺍﻝﺘﻁﺒﻴﻘﻴﺔ ﺇﻝﻰ ﻤﺤﻭﺭﻴﻥ:
ﺍﻝﻤﺤﻭﺭ ﺍﻷﻭل :ﻴﺨﺘﺹ ﺒﺎﻝﺘﻌﺭﻴﻑ ﺒﺎﻝﺸﺭﻜﺔ ﻭﺍﻝﻤﺘﻐﻴﺭﺍﺕ ﻭﺍﻝﻅﺭﻭﻑ ﺍﻝﺘﻲ ﺘﻌﻤـل
ﻓﻲ ﻅﻠﻬﺎ؛ ﺒﻬﺩﻑ ﺘﺤﺩﻴﺩ ﻨﻁﺎﻕ ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﺭﺘﺒﻁـﺔ ﺒـﺫﻝﻙ ،ﻭﻋﻤـل
ﺍﻝﺸﺭﻜﺔ ﺍﻝﺭﺌﻴﺴﻲ.
ﺍﻝﻤﺤﻭﺭ ﺍﻝﺜﺎﻨﻲ :ﺘﺤﻠﻴل ﻭﻨﻘﺩ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻝﻠﺸﺭﻜﺔ ﺍﻝﻤﺫﻜﻭﺭﺓ ،ﻭﻤﻌﺭﻓﺔ ﻤﺎ ﻴﺴﻔﺭ
ﻋﻨﻪ ﺍﻝﻘﻴﺎﺱ ﻤﻥ ﻨﺘﺎﺌﺞ ﺘﻔﻴﺩ ﻓﻲ ﺘﻘﻴﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﺸﺭﻜﺔ ﻤﻭﻀﻊ ﺍﻝﺩﺭﺍﺴﺔ.
ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل
ﺍﻝﺘﻌﺭﻴﻑ ﺒﺎﻝﺸﺭﻜﺔ ﻭﻨﻁﺎﻕ ﺃﻨﺸﻁﺘﻬﺎ
ﺍﻭ ﹰﻻ :ﺍﻝﺘﻌﺭﻴﻑ ﺒﺎﻝﺸﺭﻜﺔ ﻋﻴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ
ﻨﺒﺫﺓ ﺘﺎﺭﻴﺨﻴﺔ ﻋﻥ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻤﺤﺩﻭﺩﺓ:1
ﺘﻌﻭﺩ ﻓﻜﺭﺓ ﺇﻨﺸﺎﺀ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﻓـﻲ ﻝـﻭﺍﺀ ﺍﻝﻬﺎﺸـﻤﻴﺔ ﻀـﻤﻥ
ﻤﺤﺎﻓﻅﺔ ﺍﻝﺯﺭﻗﺎﺀ ﺇﻝﻰ ﻤﺎ ﻴﺯﻴﺩ ﻋﻥ ﺍﻝﻨﺼﻑ ﻗﺭﻥ ،ﺤﻴﻥ ﺘﺒﻨﺘﻬـﺎ ﻭﺯﺍﺭﺓ ﺍﻻﻗﺘﺼـﺎﺩ
ﺍﻝﻭﻁﻨﻲ ﺁﻨﺫﺍﻙ ،ﻭﻜﺎﻥ ﻫﻨﺎﻙ ﺇﺠﻤﺎﻋ ﹰﺎ ﻋﻠﻰ ﺃﻫﻤﻴﺔ ﺼﻨﺎﻋﺔ ﺍﻝﺘﻜﺭﻴﺭ ﻜﻤﺼﺩﺭ ﻁﺎﻗـﺔ
ﺭﺌﻴﺴﻲ ﻝﻤﻌﻅﻡ ﺍﻝﻔﻌﺎﻝﻴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﻭﻜﻤﺴﺎﻫﻡ ﻓﻲ ﺭﻓـﻊ ﻋﺎﺌـﺩﺍﺕ ﺍﻝﻤﻤﻠﻜـﺔ.
ﻭﻋﻠﻰ ﺍﻝﺭﻏﻡ ﻤﻥ ﻜﻭﻨﻬﺎ ﺍﻝﻤﺼﻔﺎﺓ ﺍﻝﻭﺤﻴﺩﺓ ﻓﻲ ﺍﻷﺭﺩﻥ ،ﺇﻻ ﺃﻨﻬﺎ ﺍﺴﺘﻁﺎﻋﺕ ﺃﻥ ﺘﻘﻭﻡ
ﺒﺘﺯﻭﻴﺩ ﺍﻝﺴﻭﻕ ﺍﻝﻤﺤﻠﻲ ﺒﻜﺎﻓﺔ ﺍﺤﺘﻴﺎﺠﺎﺘﻪ ﻤﻥ ﺍﻝﻤﺸﺘﻘﺎﺕ ﺍﻝﻨﻔﻁﻴﺔ ﺍﻝﻤﺨﺘﻠﻔﺔ.
ﻭﻗﺩ ﺃﺩﻯ ﺇﻨﺸﺎﺅﻫﺎ ﺇﻝﻰ ﻭﻗﻑ ﺍﻻﻋﺘﻤﺎﺩ ﺍﻝﻜﺎﻤل ﻋﻠـﻰ ﺍﺴـﺘﻴﺭﺍﺩ ﺍﻝﻤﺸـﺘﻘﺎﺕ
ﺍﻝﻨﻔﻁﻴﺔ ﺫﺍﺕ ﺍﻝﻜﻠﻔﺔ ﺍﻝﻌﺎﻝﻴﺔ ،ﻤﻤﺎ ﻭﻓﺭ ﻤﺒﺎﻝﻎ ﻜﺒﻴﺭﺓ ﻤﻥ ﺍﻝﻌﻤﻠـﺔ ﺍﻝﺼـﻌﺒﺔ ﻋﻠـﻰ
ﺍﻻﻗﺘﺼﺎﺩ ﺍﻝﻭﻁﻨﻲ ﺍﻷﺭﺩﻨﻲ ،ﻭﺃﺘﺎﺡ ﻓﺭﺹ ﺍﻝﻌﻤل ﻵﻻﻑ ﺍﻝﻤﻭﺍﻁﻨﻴﻥ ،ﻭﻓﺘﺢ ﺍﻝﺒـﺎﺏ
- 1ا-:!_B
ا ;1K9ا! [ ;*@*$ا"!آ; ا>!8و.(]1B ]+ )-. S1N WWW.JOPETROL.JO ،4B k6+ !!HNاDدارة ا@<ي ا)< 4Bوا<@mن "<!آ; K<9+ة ا!<0ول ا%رد ;<*Bا@<ه; ا ;<+5ا-<1ودة ،وا<B*0تا*; @; ا2007-12-314L ;*Jم.
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ﺃﻤﺎﻡ ﺼﻨﺎﻋﺎﺕ ﺃﺨﺭﻯ ﺠﺩﻴﺩﺓ ،ﻭﺴﺎﻫﻡ ﻓﻲ ﺩﻋﻡ ﻗﻁﺎﻋﺎﺕ ﺍﻗﺘﺼﺎﺩﻴﺔ ﻫﺎﻤﺔ ﻜﻘﻁـﺎﻉ
ﺍﻝﻜﻬﺭﺒﺎﺀ ﻭﺍﻝﻨﻘل ﻭﺍﻝﺼﻨﺎﻋﺔ ﻭﺍﻹﻨﺸﺎﺀﺍﺕ.
ﻜﻤﺎ ﺘﻌﺘﺒﺭ ﺍﻝﻤﺼﻔﺎﺓ ﻤﺼﺩﺭﹰﺍ ﻝﻠﻜﻔﺎﺀﺍﺕ ﻭﺍﻝﻜـﻭﺍﺩﺭ ﺍﻝﻤﺩﺭﺒـﺔ ﻓـﻲ ﻤﺠـﺎﻻﺕ
ﺍﻻﺨﺘﺼﺎﺹ ﺍﻝﻤﺨﺘﻠﻔﺔ ،ﺤﻴﺙ ﻗﺎﻤﺕ ﺍﻝﺸﺭﻜﺔ ﺒﺭﻓﺩ ﺍﻝﻌﺩﻴﺩ ﻤـﻥ ﻤﺼـﺎﻓﻲ ﺍﻝـﺩﻭل
ﺍﻝﻌﺭﺒﻴﺔ ﺒﻬﺫﻩ ﺍﻝﻜﻔﺎﺀﺍﺕ.
ﻭﻗﺩ ﺸﻬﺩ ﺇﻨﺸﺎﺀ ﺍﻝﺸﺭﻜﺔ ﺍﻝﻤﺭﺍﺤل ﺍﻝﺘﺄﺴﻴﺴﻴﺔ ﺍﻝﺘﺎﺭﻴﺨﻴﺔ ﺍﻝﺘﺎﻝﻴﺔ:
ـ ﻓﻲ ﻋﺎﻡ 1956ﻡ :ﺃﺫﻥ ﻤﺠﻠﺱ ﺍﻝﻭﺯﺭﺍﺀ ﺒﺎﻝﻤﻀﻲ ﻓﻲ ﺇﻨﺸﺎﺀ ﻤﺼﻔﺎﺓ ﻝﻠﺒﺘﺭﻭل ﻓﻲ
ﺍﻝﻤﻤﻠﻜﺔ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ ،ﻭﻓﻲ 1956/11/30ﺍﺼﺩﺭ ﺍﻝﻤﺠﻠﺱ ﻤﻭﺍﻓﻘﺘـﻪ ﻋﻠـﻰ
ﺍﻝﻤﺸﺭﻭﻉ.
ـ ﻓﻲ ﻋﺎﻡ :1957ﺃﻗﺭ ﻨﻅﺎﻡ ﺍﻝﺸﺭﻜﺔ ﺍﻝﺩﺍﺨﻠﻲ ،ﻭﺘﻡ ﺘﺴﺠﻴﻠﻬﺎ ﻓـﻲ ﻭﺯﺍﺭﺓ ﺍﻝﻌـﺩل
ﻜﺸﺭﻜﺔ ﻤﺴﺎﻫﻤﺔ ﻋﺎﻤﺔ ﻤﺤﺩﻭﺩﺓ ﺫﺍﺕ ﺍﻤﺘﻴﺎﺯ ،ﺒﻤﺴﺎﻫﻤﺔ ﺤﻜﻭﻤﻴﺔ ﺒﻠﻐﺕ ﺭﺒﻊ ﻤﻠﻴﻭﻥ
ﺩﻴﻨﺎﺭ ﺃﺭﺩﻨﻲ ﻤﻥ ﺃﺼل ﺭﺃﺴﻤﺎل ﺍﻝﺸﺭﻜﺔ ﺍﻝﺒﺎﻝﻎ ﺃﺭﺒﻌﺔ ﻤﻼﻴﻴﻥ ﺩﻴﻨﺎﺭ.
ﻭ ﻓﻲ 1957/11/16ﺘﻡ ﺘﻭﻗﻴﻊ ﺍﺘﻔﺎﻗﻴﺔ ﺍﻻﻤﺘﻴﺎﺯ ﺒﻴﻥ ﺤﻜﻭﻤﺔ ﺍﻝﻤﻤﻠﻜـﺔ ﺍﻷﺭﺩﻨﻴـﺔ
ﺍﻝﻬﺎﺸﻤﻴﺔ ،ﻤﻤﺜﻠﺔ ﺒﻤﻌﺎﻝﻲ ﻭﺯﻴﺭ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻝﻭﻁﻨﻲ ﺍﻷﺭﺩﻨـﻲ ،ﺍﻝﺴـﻴﺩ ﺨﻠﻭﺼـﻲ
ﺍﻝﺨﻴﺭﻱ ،ﻭﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻤﺤﺩﻭﺩﺓ ،ﻤﻤﺜﻠﺔ ﺒـﺭﺌﻴﺱ
ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺁﻨﺫﺍﻙ ،ﻋﺒﺩ ﺍﻝﻤﺠﻴﺩ ﺸﻭﻤﺎﻥ.
ـ ﻓﻲ ﻋﺎﻡ 1958ﻡ :ﺼﺎﺩﻕ ﻤﺠﻠﺱ ﺍﻝﻭﺯﺭﺍﺀ ﻋﻠﻰ ﺍﻻﺘﻔﺎﻗﻴﺔ ،ﻭﺘﻡ ﻨﺸـﺭ ﻗـﺎﻨﻭﻥ
ﺍﻝﺘﺼﺩﻴﻕ ﻋﻠﻴﻬﺎ ﻓﻲ ﺍﻝﻌﺩﺩ 1373ﻤﻥ ﺍﻝﺠﺭﻴﺩﺓ ﺍﻝﺭﺴﻤﻴﺔ.
ﻗﺭﺭ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺇﺤﺎﻝﺔ ﻋﻁﺎﺀ ﺇﻨﺸﺎﺀ ﺍﻝﻤﺼﻔﺎﺓ ﻋﻠﻰ ﺇﺤﺩﻯ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻹﻴﻁﺎﻝﻴﺔ،
ﺤﻴﺙ ﺘﻡ ﻓﻲ 1958/10/9ﺍﻝﺘﻭﻗﻴﻊ ﻋﻠﻰ ﺍﺘﻔﺎﻗﻴﺔ ﺘﻨﻔﻴﺫ ﺍﻝﻤﺸﺭﻭﻉ ﺍﻝﺫﻱ ﺍﺸﺘﻤل ﻋﻠﻰ
ﺇﻨﺸﺎﺀ ﻭﺘﺸﻐﻴل ﻤﺼﻔﺎﺓ ﻝﺘﻜﺭﻴﺭ ﺍﻝﺒﺘﺭﻭل ﺒﻁﺎﻗﺔ ) (1000ﻁﻥ ﻤﺘﺭﻱ ﻴﻭﻤﻴ ﹰﺎ ﻭﺒﺘﻜﻠﻔﺔ
3ﻤﻼﻴﻴﻥ ﺩﻴﻨﺎﺭ ﺃﺭﺩﻨﻲ ﺘﻘﺭﻴﺒﺎ ً ،ﻜﻤﺎ ﺘﻤﺕ ﺇﺤﺎﻝﺔ ﻋﻁﺎﺀ ﻹﻨﺸﺎﺀ ﺃﻨﺒﻭﺏ ﻝﻠﺯﻴﺕ ﺍﻝﺨﺎﻡ
ﺒﻘﻁﺭ ) (8ﺇﻨﺵ ﻭﺒﻁﻭل ) (43ﻜﻡ ﻝﺭﺒﻁ ﺍﻝﻤﺼﻔﺎﺓ ﺒﺨﻁ ﺍﻝﺘﺎﺒﻼﻴﻥ ﻭ ﺇﻴﺼﺎل ﺍﻝﺯﻴﺕ
ﺍﻝﺨﺎﻡ ﺇﻝﻰ ﻤﻭﻗﻊ ﺍﻝﻤﺼﻔﺎﺓ ﺒﺘﻜﻠﻔﺔ 235ﺃﻝﻑ ﺩﻴﻨﺎﺭ ﺃﺭﺩﻨﻲ.
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ـ ﻓﻲ ﻋﺎﻡ1961ﻡ :ﻗﺎﻡ ﺍﻝﻤﻠﻙ ﺍﻝﺤﺴﻴﻥ ﺒﻥ ﻁﻼل ،ﺒﺎﻓﺘﺘـﺎﺡ ﻤﺼـﻔﺎﺓ ﺍﻝﺒﺘـﺭﻭل
ﺍﻷﺭﺩﻨﻴﺔ ﻓﻲ ،1961/2/2ﺤﻴﺙ ﺒﺩﺃﺕ ﻋﻤﻠﻴﺎﺕ ﺇﻨﺘﺎﺝ ﺍﻝﻤﺸﺘﻘﺎﺕ ﺍﻝﻨﻔﻁﻴﺔ ﺍﻝﻤﺨﺘﻠﻔـﺔ
ﻭ ﺘﺄﻤﻴﻨﻬﺎ ﻝﻜﺎﻓﺔ ﺃﻨﺤﺎﺀ ﺍﻝﻤﻤﻠﻜﺔ.
ـ ﻓﻲ ﺍﻷﻋﻭﺍﻡ)(1982 ،1973 ،1970ﻡ :ﺭﻓﻊ ﺍﻝﻁﺎﻗﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺇﻝﻰ 8.7ﺃﻝـﻑ
ﻁﻥ ﻤﻥ ﺨﻼل ﺜﻼﺙ ﻤﺭﺍﺤل ﻝﻠﺘﻭﺴﻊ ﻨﻔـﺫﺕ ﻓـﻲ ﺍﻷﻋـﻭﺍﻡ ) 1973 ،1970ﻭ
.(1982
ـ ﻓﻲ ﻋﺎﻡ 1998ﻡ :ﺘﻭﺍﺼﻠﺕ ﺍﻝﺠﻬﻭﺩ ﺍﻝﺫﺍﺘﻴﺔ ﻝﻸﺠﻬﺯﺓ ﺍﻝﻔﻨﻴـﺔ ﻭﺍﻝﻬﻨﺩﺴـﻴﺔ ﻓـﻲ
ﺍﻝﺸﺭﻜﺔ ﻝﺭﻓﻊ ﺍﻝﻁﺎﻗﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻝﻠﻤﺼﻔﺎﺓ ﻝﺘﺒﻠـﻎ ،ﻓﻲ ﺍﻝﻌﺎﻡ 14 ،1998ﺃﻝﻑ ﻁـﻥ
ﻓﻲ ﺍﻝﻴﻭﻡ.
ـ ﻓﻲ ﻋﺎﻡ 2002ﻡ :ﺭﻓﻊ ﺍﻝﻁﺎﻗﺔ ﺍﻝﺘﺨﺯﻴﻨﻴﺔ ﺍﻝﺴﻨﻭﻴﺔ ،ﻓﻲ ﺍﻝﻤﻭﺍﻗﻊ ﺍﻝﻤﺨﺘﻠﻔﺔ ﻝﻠﺸﺭﻜﺔ
ﺇﻝﻰ ) (1554605ﻁﻥ.
ـ ﻓﻲ ﻋﺎﻡ2007ﻡ :ﺭﻓﻊ ﺍﻝﻁﺎﻗﺔ ﺍﻝﺘﺨﺯﻴﻨﻴﺔ ﺍﻝﺴﻨﻭﻴﺔ ،ﻓﻲ ﺍﻝﻤﻭﺍﻗﻊ ﺍﻝﻤﺨﺘﻠﻔﺔ ﻝﻠﺸﺭﻜﺔ
ﻭ ﻋﻠﻰ ﻤﺭﺍﺤل ﺇﻝﻰ ) (1.580.797ﻁﻥ ﻤﻊ ﻨﻬﺎﻴﺔ ﺍﻝﻌﺎﻡ .
ﺜﺎﻨﻴ ﹰﺎ :ﻋﻤل ﺍﻝﺸﺭﻜﺔ ﺍﻝﺭﺌﻴﺴﻲ:1
• ﺘﻜﺭﻴﺭ ﺍﻝﻨﻔﻁ ﺍﻝﺨﺎﻡ :ﻭﻴﺴﺘﺨﺭﺝ ﻤﻨﻪ ﻤﺎﻴﻠﻲ:
ـ ﺍﻝﻭﻗﻭﺩ ﻤﺜل)ﺍﻝﺒﻨﺯﻴﻥ،ﺍﻝﺩﻴﺯل،ﺍﻝﺴﻭﻻﺭ(
ـ ﺍﻝﻐﺎﺯ ﺍﻝﻤﺴﺎل.
ـ ﺍﻹﺴﻔﻠﺕ.
ـ ﺍﻝﻤﻨﺘﺠﺎﺕ ﺍﻝﺨﺎﺼﺔ.
ـ ﺍﻝﺯﻴﻭﺕ ﺍﻝﻤﻌﺩﻨﻴﺔ.
- 1ا: !_B
ا ;1K9ا! [ ;*@*$ا"!آ; ا>!8و،(N6+) -. S1N WWW.JOPETROL.JO ،4B k6+ !!HNاDدارة ا@<ي ا)< 4Bوا<@mن "<!آ; K<9+ة ا!<0ول ا%رد ;<*Bا@<ه; ا ;<+5ا-<1ودة ،وا<B*0تا*; @; ا2007-12-314L ;*Jم.
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ﺜﺎﻨﻴ ﹰﺎ :ﻨﻁﺎﻕ ﺍﻷﻨﺸﻁﺔ ﺫﺍﺕ ﺍﻝﻤﻀﻤﻭﻥ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﺸﺭﻜﺔ
ﺒﺘﺤﻠﻴل ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻝﺘﻲ ﺘﺘﻡ ﺨﻼل ﺍﻝﻭﺤﺩﺍﺕ ﺍﻷﺴﺎﺴﻴﺔ ﻓـﻲ ﺸـﺭﻜﺔ ﻤﺼـﻔﺎﺓ
ﺍﻝﺒﺘﺭﻭل ،ﻴﻤﻜﻨﻨﺎ ﺤﺼﺭ ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻬﺎﻤﺔ ﺍﻝﺘـﻲ ﺘـﺩﻭﺭ ﻓـﻲ ﻨﻁـﺎﻕ
ﻤﺠﺎﻻﺕ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻷﺭﺒﻌﺔ ﻝﻠﺸﺭﻜﺔ ،ﻜﺎﻝﺘﺎﻝﻲ:
ﻤﺠﺎﻻﺕ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ )ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﺒﻴﺌﻴﺔ(:
ﻻﺒﺩ ﻤﻥ ﺘﻌﺭﻴﻑ ﺍﻝﻤﻔﺎﻫﻴﻡ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﺘﻲ ﺘﺘﻌﻠـﻕ ﺒﺎﻝﻤﺠـﺎل ﺍﻝﺒﻴﺌـﻲ ﻗﺒـل
ﺍﻝﺨﻭﺽ ﻓﻲ ﺃﻨﺸﻁﺔ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ﻜﻭﻨﻬﺎ ﻤﻔﺎﻫﻴﻡ ﺍﺴﺘﺤﺩﺜﺕ ﻤﻨﺫ ﺯﻤﻥ ﻝﻴﺱ ﺒﺒﻌﻴـﺩ،
ﻭﺍﻝﺘﻔﺭﻴﻕ ﺒﻴﻨﻬﺎ ﻜﻤﺎﻴﻠﻲ:
ﺍﻝﻨﻔﻘﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ :ﻫﻲ ﺍﻝﻨﻔﻘﺎﺕ ﺍﻝﺘﻲ ﺤﺩﺜﺕ ﺃﻭ ﻤﻁﻠﻭﺏ ﺤﺩﻭﺜﻬﺎ ﻝﺘﺠﻨـﺏ ﺍﻵﺜـﺎﺭﺍﻝﺒﻴﺌﻴﺔ ﻷﻨﺸﻁﺔ ﺍﻝﻤﻨﺸﺂﺕ ﺴﻭﺍﺀ ﻜﺎﻨﺕ ﺇﻝﺯﺍﻤﻴﺔ ﺃﻭ ﺍﺨﺘﻴﺎﺭﻴﺔ.1
ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ :ﻫﻲ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﺘﻨﺸﺄ ﻨﺘﻴﺠﺔ ﻗﻴﺎﺱ ﻭﺭﻗﺎﺒﺔ ﻭﺘﺼﺤﻴﺢ ﺁﺜـﺎﺭﺍﻷﻨﺸﻁﺔ ﺍﻝﻨﺎﺘﺠﺔ ﻋﻥ ﺍﺘﺨﺎﺫ ﻗﺭﺍﺭﺍﺕ ﻝﻬﺎ ﺁﺜﺎﺭ ﺴـﻠﺒﻴﺔ ﻤﺤﺘﻤﻠـﺔ ﻋﻠـﻰ ﻜﺎﻓـﺔ
ﻤﻜﻭﻨﺎﺕ ﺍﻝﺒﻴﺌﺔ .2ﻤﺜل :ﺘﻜﺎﻝﻴﻑ ﺘﻨﻘﻴﺔ ﺍﻝﻤﻴﺎﺓ ﺍﻝﻌﺎﺩﻤﺔ.
ﺍﻷﺼﻭل ﺍﻝﺒﻴﺌﻴﺔ :ﻫﻲ ﺘﻜﺎﻝﻴﻑ ﺒﻴﺌﻴﺔ ﺭﺃﺴﻤﺎﻝﻴﺔ ،ﻷﻨﻬﺎ ﺘﻔﻲ ﺒﻤﻌﻴﺎﺭ ﺍﻻﻋﺘـﺭﺍﻑﺒﺎﻷﺼﻭل .3ﻤﺜل :ﻓﻼﺘﺭ ﺘﻨﻘﻴﺔ ﺍﻝﻬﻭﺍﺀ.
ﺍﻝﺨﺼﻭﻡ ﺍﻝﺒﻴﺌﻴﺔ :ﻫﻭ ﺍﻝﺘﺯﺍﻡ ﻤﻥ ﺍﻝﻤﻨﺸﺄﺓ ﻋﻥ ﺃﺤﺩﺍﺙ ﺘﻤﺕ ﻓﻲ ﺍﻝﻤﺎﻀﻲ ﻭﻨـﺘﺞﻋﻨﻬﺎ ﻤﺯﺍﻴﺎ ﺍﻗﺘﺼﺎﺩﻴﺔ ﻨﺘﻴﺠﺔ ﺍﺴﺘﻔﺎﺩﺘﻬﺎ ﻤﻥ ﻤﻭﺍﺭﺩ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻝﻘﻭﻤﻲ.
ﺘﻌﺘﻤﺩ ﻋﻤﻠﻴﺔ ﺘﻜﺭﻴﺭ ﺍﻝﺒﺘﺭﻭل ﺍﻝﺫﻱ ﺘﻘﻭﻡ ﺒﻪ ﺍﻝﺸﺭﻜﺔ ﻋﻠﻰ ﻭﺠـﻭﺩ ﺃﺭﺒﻌـﺔ
ﻋﻨﺎﺼﺭ ﺭﺌﻴﺴﻴﺔ ﻭﻫﻲ :ﺍﻝﺯﻴﺕ ﺍﻝﺨﺎﻡ ﻭﺍﻝﻜﻬﺭﺒﺎﺀ ﻭﺍﻝﻤﻴﺎﻩ ﻭﺍﻝﻬﻭﺍﺀ ﺍﻝﺠﻭﻱ ،ﺤﻴـﺙ
- Isar "Report Of The Intergovernmental Working Group Of Experts An International -
1
Standers Of Accounting And Reporting" On Fifteenth From 11-13fep 1998,P10.
"،-1+ 4 ]@ - 2ا0I4ت ا !%9Eوا ,: %40 !0ا BG4ا ;<6+ "!Qا<10ث ا6ر<; ،آ*<; ا<6رة ،
= ;5+ا\[ز^ ،ا-5د ا)2002،* ،4Bم ،ص.177
-Isar "Report Of The Intergovernmental Working Group Of Experts An International
3
Standers Of Accounting And Reporting" OP.CIT,P9
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ﺘﺴﺘﻭﺭﺩ ﺍﻝﺸﺭﻜﺔ ﺍﻝﺯﻴﺕ ﺍﻝﺨﺎﻡ ﻋﻥ ﻁﺭﻴﻕ ﺼﻬﺎﺭﻴﺞ ﻀﺨﻤﺔ ﻤﻌﺩﺓ ﻝﻠﻐﺭﺽ ﺫﺍﺘـﻪ،
ﻜﻤﺎ ﺘﺤﺼل ﻋﻠﻰ ﺍﻝﻁﺎﻗﺔ ﺍﻝﻜﻬﺭﺒﺎﺌﻴﺔ ﻤﻥ ﺸﺭﻜﺔ ﺍﻝﻜﻬﺭﺒﺎﺀ ﺍﻷﺭﺩﻨﻴﺔ ،ﻭﻴﻭﺠﺩ ﻝـﺩﻴﻬﺎ
ﻤﻭﻝﺩ ﺨﺎﺹ ﻓﻲ ﺤﺎل ﺘﻌﻁل ﺇﻤﺩﺍﺩﺍﺕ ﺍﻝﻁﺎﻗﺔ ﻤﻥ ﺸﺭﻜﺔ ﺍﻝﻜﻬﺭﺒـﺎﺀ ﺍﻝﺭﺌﻴﺴـﻴﺔ ،
ﻭﺒﺎﻝﻨﺴﺒﺔ ﻝﻠﻤﻴﺎﻩ ﻓﻴﺘﻡ ﺍﻝﺤﺼﻭل ﻋﻠﻴﻬﺎ ﻤﻥ ﺒﺌﺭ ﻤﺤﻠﻲ ﻤﺨﺼﺹ ﻝﻬﺫﺍ ﺍﻝﻐﺭﺽ.
ﺴﻴﺎﺴﺔ ﺍﻝﺸﺭﻜﺔ ﺘﺠﺎﻩ ﺍﻝﺒﻴﺌﺔ: 1
ﻴﻌﺒﺭ ﺒﻴﺎﻥ ﺍﻝﺴﻴﺎﺴﺔ ﺍﻝﺒﻴﺌﻴﺔ ﻋﻥ ﻤﺩﻯ ﺍﻝﺘﺯﺍﻡ ﺍﻝﺸﺭﻜﺔ ﺒﺄﻥ ﺘﻜﻭﻥ ﻤﺴﺅﻭﻝﺔ ﺒﻴﺌﻴ ﹰﺎ
ﻼ ﻝﻤﻭﻅﻔﻲ ﺍﻝﺸﺭﻜﺔ ﻝﻼﺴﺘﺭﺸﺎﺩ ﺒﻪ ﻓﻲ ﻜﺎﻓﺔ ﺘﺼﺭﻓﺎﺘﻬﻡ ﻭﻨﺸـﺎﻁﺎﺘﻬﻡ
ﻜﻤﺎ ﻴﺸﻜل ﺩﻝﻴ ﹰ
ﻝﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ .ﻜﻤﺎ ﺘﹸﺸﻜل ﻫﺫﻩ ﺍﻝﺴﻴﺎﺴﺔ ﺃﺴﺎﺴ ﹰﺎ ﻝﺘﻁﻭﻴﺭ ﻨﻅﺎﻡ ﺇﺩﺍﺭﺓ ﺒﻴﺌﻴـﺔ ﻴﻌﻜـﺱ
ﺍﻻﻝﺘﺯﺍﻤﺎﺕ ﺍﻝﻭﺍﺭﺩﺓ ﻓﻴﻬﺎ .ﻭﻗﺩ ﺘﻡ ﺘﻌﻤﻴﻡ ﺍﻝﺴﻴﺎﺴﺔ ﺍﻝﺒﻴﺌﻴﺔ ﻝﻨﺸﺭ ﺍﻝﻭﻋﻲ ﺍﻝﺒﻴﺌﻲ ﻋﻠـﻰ
ﻜﺎﻓﺔ ﻤﻭﻅﻔﻲ ﺍﻝﺸﺭﻜﺔ.
ﺍﻝﻤﺒﺎﺩﺭﺍﺕ:
ﺘﻤﺯﺝ ﺍﻝﻤﺒﺎﺩﺭﺍﺕ ﺍﻝﺒﻴﺌﻴﺔ ﻤﺎ ﺒﻴﻥ ﺍﻝﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﺍﻝﻤﻭﺍﺭﺩ ،ﺘﺨﻔﻴﻑ ﺍﻝﻔﺎﻗﺩ ،ﺇﺩﺍﺭﺓ
ﺍﻝﻁﺎﻗﺔ ﻭﻨﻤﻭ ﺍﻝﻌﻤل .ﻭﻗﺩ ﻗﺎﻤﺕ ﺍﻝﺸﺭﻜﺔ ﺒﺈﺭﺴﺎﺀ ﺒﺭﺍﻤﺞ ﻭﺨﻁﻁ ﻝﺘﻁﺒﻴﻕ ﻤﺒﺎﺩﺭﺍﺕ
ﺇﻀﺎﻓﻴﺔ ﻝﻠﺘﺨﻔﻴﻑ ﻤﻥ ﺍﻷﺜﺭ ﺍﻝﺴﻠﺒﻲ ﻝﻨﺸﺎﻁﺎﺘﻬﺎ ﻋﻠﻰ ﺍﻝﺒﻴﺌﺔ.
ﻭﺘﺸﻤل ﻫﺫﻩ ﺍﻝﺒﺭﺍﻤﺞ ﺍﻷﻨﺸﻁﺔ ﺍﻝﺘﺎﻝﻴﺔ:
ﺘﻌﺘﻤﺩ ﺍﻝﻤﺼﻔﺎﺓ ﻋﻠﻰ ﻤﺼﺎﺩﺭﻫﺎ ﺍﻝﺨﺎﺼﺔ ﺍﻝﻤﺘﻤﺜﻠﺔ ﻓﻲ ﻤﻴﺎﻩ ﺍﻵﺒـﺎﺭ ﺍﻝﺠﻭﻓﻴـﺔ
ﻭﺘﺴﺘﻬﻠﻙ ﻤﺎ ﻤﻘﺩﺍﺭﻩ 250ﻤﺘﺭ ﻤﻜﻌﺏ /ﺍﻝﺴـﺎﻋﺔ ﻹﻏـﺭﺍﺽ ﻤﺨﺘﻠﻔـﺔ ﻤﻨﻬـﺎ:
ﺍﻝﺘﻌﻭﻴﺽ ﻷﺒﺭﺍﺝ ﺍﻝﺘﺒﺭﻴﺩ ،ﻭﺇﻨﺘﺎﺝ ﺍﻝﺒﺨـــﺎﺭ ،ﻭﻤﻜﺎﻓﺤــﺔ ﺍﻝﺤﺭﻴـــــﻕ،
ﻭﺍﻻﺴﺘﻬﻼﻙ ﺍﻝﻤﻨﺯﻝﻲ.
ﻴﻨﺘﺞ ﻋﻥ ﻋﻤﻠﻴﺎﺕ ﺍﻝﻤﺼﻔﺎﺓ ﻤﻴﺎﻩ ﻋﺎﺩﻤﺔ ﺒﺸﻘﻴﻬﺎ ﺍﻝﺼﺭﻑ ﺍﻝﺼﺤﻲ ﻭﺍﻝﺼﻨﺎﻋﻲ،
ﻭﺍﻝﺘﻲ ﺘﻌﺎﻝﺞ ﻓﻲ ﻭﺤﺩﺍﺕ ﺨﺎﺼﺔ ،ﻭﻴﺘﻡ ﻤﺭﺍﻗﺒﺔ ﻨﻭﻋﻴﺘﻬﺎ ﻝﻠﺘﺄﻜـﺩ ﻤـﻥ ﻤﻁﺎﺒﻘﺘﻬـﺎ
ﻝﻠﻤﻭﺍﺼﻔﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﻌﺘﻤﺩﺓ .ﻴﺘﻡ ﺘﺤﻭﻴل ﻗﺴﻡ ﻤﻥ ﺍﻝﻤﻴﺎﻩ ﺍﻝﻌﺎﺩﻤﺔ ﺍﻝﻤﻨﺯﻝﻴﺔ ﺇﻝـﻰ
- 1ا !_Bا[ ا>!8و!" 4Bآ; )-. S1Nا2008-10-15، WWW.JOPETROL.JO ،(;o*0م.
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ﺸﺒﻜﺔ ﺍﻝﻤﺠﺎﺭﻱ ﺍﻝﻌﺎﻤﺔ ﺒﻴﻨﻤﺎ ﻴﺘﻡ ﻤﻌﺎﻝﺠﺔ ﻤﺎ ﺘﺒﻘﻰ ﻤﻨﻬﺎ ﻓﻲ ﻤﺤﻁﺔ ﺘﻨﻘﻴـﺔ ﺨﺎﺼـﺔ
ﺩﺍﺨل ﺍﻝﻤﺼﻔﺎﺓ ﻁﺎﻗﺘﻬﺎ 25ﻤﺘﺭ ﻤﻜﻌﺏ /ﺍﻝﺴﺎﻋﺔ .
ﺃﻤﺎ ﺍﻝﻤﻴﺎﻩ ﺍﻝﻌﺎﺩﻤﺔ ﺍﻝﺼﻨﺎﻋﻴﺔ ﻓﺘﻌﺎﻝﺞ ﻓﻲ ﻭﺤﺩﺓ ﻁﺎﻗﺘﻬﺎ ﺍﻹﻨﺘﺎﺠﻴﺔ 135ﻤﺘـﺭ
ﻤﻜﻌﺏ /ﺍﻝﺴﺎﻋﺔ ﻭﺘﺴﺘﻌﻤل ﺍﻝﻤﻴﺎﻩ ﺍﻝﻌﺎﺩﻤﺔ ﺍﻝﻤﻌﺎﻝﺠﺔ ﻷﻏﺭﺍﺽ ﺍﻝﺯﺭﺍﻋﺔ ﻭﻤﻜﺎﻓﺤـﺔ
ﺍﻝﺤﺭﻴﻕ ،ﻭﻴﺴﺘﻌﻤل ﻤﻨﻬﺎ ﻝﺭﻱ ﺍﻻﺸﺠﺎﺭ ﺩﺍﺨل ﺍﻝﻤﺼﻔﺎﺓ ،ﻭﺘﺤﺭﺹ ﺍﻝﻤﺼﻔﺎﺓ ﻋﻠﻰ
ﺃﻥ ﻻ ﻴﺘﻡ ﺘﺼﺭﻴﻑ ﺁﻱ ﻤﻥ ﻫﺫﻩ ﺍﻝﻤﻴﺎﻩ ﻓـﻲ ﺍﻷﺤـﻭﺍل ﺍﻝﻌﺎﺩﻴـﺔ ﺇﻝـﻰ ﻤﺤﻴﻁﻬـﺎ
ﺍﻝﺨﺎﺭﺠﻲ.
ﺍﻝﻬﻭﺍﺀ ﻭﺍﻝﻤﻠﻭﺜﺎﺕ ﺍﻝﺠﻭﻴﺔ:
ﻴﻨﺘﺞ ﻋﻥ ﻋﻤﻠﻴﺎﺕ ﺍﻝﺤﺭﻕ ﻓﻲ ﺍﻷﻓـﺭﺍﻥ ،ﻭﻭﺤـﺩﺍﺕ ﺍﻹﻨﺘـﺎﺝ ،ﻭﻤﺭﺍﻓـﻕ
∗
ﺍﻝﺨﺩﻤﺎﺕ ﺍﻷﺨﺭﻯ ﺍﻨﺒﻌﺎﺙ ﻏﺎﺯﺍﺕ ﺜﺎﻨﻲ ﺃﻜﺴﻴﺩ ﺍﻝﻜﺭﺒﻭﻥ ،ﻭﺃﻭل ﺃﻜﺴﻴﺩ ﺍﻝﻜﺭﺒـﻭﻥ
ﻭﺜﺎﻨﻲ ﺃﻜﺴﻴﺩ ﺍﻝﻜﺒﺭﻴﺕ.
ﻭﻝﻠﺘﻘﻠﻴل ﻤﻥ ﺍﻨﺒﻌﺎﺙ ﻫﺫﻩ ﺍﻝﻐﺎﺯﺍﺕ ،ﻓﺈﻥ ﺍﻝﺴﺒل ﺍﻝﻤﺘﺎﺤﺔ ﻫﻲ ﺤﻔـﻅ ﺍﻝﻁﺎﻗـﺔ
ﻭﺍﻝﺘﻘﻠﻴل ﻤﻥ ﺤﺭﻕ ﺍﻝﻤـﻭﺍﺩ ﺍﻝﻤﺤﺘﻭﻴـﺔ ﻋﻠـﻰ ﺘﺭﻜﻴـﺯ ﻋـﺎل ﻤـﻥ ﺍﻝﻜﺒﺭﻴـﺕ.
ﻭﻝﻠﺘﻘﻠﻴل ﻤﻥ ﺍﻨﺒﻌﺎﺙ ﻏﺎﺯ ﺜﺎﻨﻲ ﺃﻜﺴﻴﺩ ﺍﻝﻜﺒﺭﻴﺕ ،ﺘﺘﺠﻪ ﺍﻝﻤﺼﻔﺎﺓ ﻨﺤﻭ ﺘﺭﻜﻴﺏ ﻭﺤﺩﺓ
ﺍﺴﺘﺨﻼﺹ ﺍﻝﻜﺒﺭﻴﺕ ﺍﻝﺘﻲ ﺘﺤﻭل ﺩﻭﻥ ﺤﺭﻕ ﻏﺎﺯ ﻜﺒﺭﻴﺘﻴﺩ ﺍﻝﻬﻴﺩﺭﻭﺠﻴﻥ ﺍﻝﺫﻱ ﻴﻨﺘﺞ
ﻋﻨﻪ ﺜﺎﻨﻲ ﺃﻜﺴﻴﺩ ﺍﻝﻜﺒﺭﻴﺕ ﻭﺒﺨﺎﺭ ﺍﻝﻤﺎﺀ ،ﻭﺘﺤﻭﻝﻪ ﺇﻝﻰ ﻤﺎﺩﺓ ﺍﻝﻜﺒﺭﻴﺕ ﺍﻝﻤﺴﺘﻌﻤﻠﺔ ﻓﻲ
ﺍﻝﺼﻨﺎﻋﺔ.
ﺍﻝﻤﻨﺘﺠﺎﺕ:
ﺴﺘﺒﺩﺃ ﺍﻝﻤﺼﻔﺎﺓ ﺒﺈﻨﺘﺎﺝ ﺒﻨﺯﻴﻥ ﺨﺎﻝﻲ ﻤﻥ ﺍﻝﺭﺼﺎﺹ ،ﻭﻤـﻥ ﻀـﻤﻥ ﺨﻁـﻁ
ﺍﻝﻤﺼﻔﺎﺓ ﺍﻝﻤﺴﺘﻘﺒﻠﻴﺔ ﺍﻝﺘﻭﺴﻊ ﺒﺈﻨﺘﺎﺝ ﺍﻝﺒﻨﺯﻴﻥ ﺍﻝﺨﺎﻝﻲ ﻤﻥ ﺍﻝﺭﺼﺎﺹ ﻝﻴﻐﻁـﻲ ﻜﺎﻓـﺔ
∗ 8 -د 8ن هpا اqز اث ا*<J -اء ا<pي !<Kد ا<@BDن ،;5<9.و*<ت ا><!اق ه< 4ا-<9ر ا*<p<J -ا
اqز? 3* ،دي إ + Pوjل ا%آ@ ]*6إ W@= RF Pا@BDن ،آ <?دي إ< Pا><Fق وا<sDء إذا زاد <] ;0<@B
%R0 .;*5+ا ]@ -:9-ا1V -دة "،ا.04ث ا Qو LSا ;08+ ،"!'Iا ،2002 ،!9+ ،;o*0ص .52
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ﺍﺤﺘﻴﺎﺠﺎﺕ ﺍﻝﻤﻤﻠﻜﺔ ﻤﻥ ﺍﻝﺒﻨﺯﻴﻥ ﻭﺘﺨﻔﻴﺽ ﻨﺴﺒﺔ ﺍﻝﻜﺒﺭﻴﺕ ﻓﻲ ﺍﻝﺩﻴﺯل ﻤﻥ ﺤـﻭﺍﻝﻲ
%1.2ﺇﻝﻰ .% 0.05
ﺤﻤﺎﻴﺔ ﻁﺒﻘﺔ ﺍﻷﻭﺯﻭﻥ∗:
ﺴﺘﻌﻤل ﺍﻝﻤﺼﻔﺎﺓ ﻋﻠﻰ ﺍﻝﺘﺨﻠﻲ ﻋﻥ ﺍﺴﺘﺨﺩﺍﻡ ﺃﻱ ﻤﺎﺩﺓ ﻤﻀﺭﺓ ﺒﻁﺒﻘﺔ ﺍﻷﻭﺯﻭﻥ
ﻓﻲ ﺠﻤﻴﻊ ﺃﻨﺸﻁﺘﻬﺎ ﻓﻲ ﺍﻝﺴﻨﻭﺍﺕ ﺍﻝﻤﻘﺒﻠﺔ.
ﺍﻝﻤﺨﻠﻔﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ:
ﻴﻨﺘﺞ ﻋﻥ ﻋﻤﻠﻴﺎﺕ ﺍﻝﻤﺼﻔﺎﺓ ﻤﺨﻠﻔﺎﺕ ﺼـﻨﺎﻋﻴﺔ ﺴـﺎﺌﻠﺔ ﻭﺼـﻠﺒﺔ ،ﻤﻨﻬـﺎ:
ﺍﻝﻤﺨﻠﻔﺎﺕ ﺍﻝﺼﻭﺩﺍ ﺍﻝﻜﺎﻭﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻜﺔ ﺍﻝﺘﻲ ﻴﺘﻡ ﺍﻝﺘﺨﻠﺹ ﻤﻥ ﺍﻝﻘﺴـﻡ ﺫﻭ ﺍﻝﺭﺍﺌﺤـﺔ
ﺍﻝﻜﺭﻴﻬﺔ ﻤﻨﻬﺎ ﻋﻥ ﻁﺭﻴﻕ ﺇﻋﺎﺩﺓ ﺍﻝﺩﻭﺭﺍﻥ ﻓﻲ ﻭﺤﺩﺍﺕ ﺍﻹﻨﺘﺎﺝ ،ﺒﻴﻨﻤﺎ ﻴﺘﻡ ﺘﺠﻔﻴـﻑ
ﺍﻝﻘﺴﻡ ﺍﻵﺨﺭ ﻓﻲ ﺒﺭﻙ ﺍﺴﻤﻨﺘﻴﻪ ﺨﺎﺼﺔ.
ﺃﻤﺎ ﺍﻝﻤﺨﻠﻔﺎﺕ ﺍﻝﻤﻌﺩﻨﻴﺔ ﻭﺍﻹﻁﺎﺭﺍﺕ ﻓﻴﺘﻡ ﺒﻴﻌﻬﺎ ﻜﺨﺭﺩﻭﺍﺕ ﻝﻠﺴﻭﻕ ﺍﻝﻤﺤﻠـﻲ،
ﻭﻴﺘﻡ ﺍﻻﺤﺘﻔﺎﻅ ﺒﻤﺨﻠﻔﺎﺕ ﺍﻝﻤﻭﺍﺩ ﺍﻝﻜﻴﻤﺎﻭﻴﺔ ﻭﺍﻝﻤﻭﺍﺩ ﺍﻝﻨﺎﺘﺠﺔ ﻋـﻥ ﺃﻋﻤـﺎل ﺘـﺭﻤﻴﻡ
ﺍﻝﻭﺤﺩﺍﺕ ﻓﻲ ﺃﻤﺎﻜﻥ ﻤﺨﺼﺼﺔ ﻝﺫﻝﻙ ،ﻝﺤﻴﻥ ﺍﻻﻨﺘﻬﺎﺀ ﻤﻥ ﺘﺠﻬﻴﺯ ﻤﻜـﺏ ﺍﻝﻨﻔﺎﻴـﺎﺕ
ﻝﻴﺘﻡ ﺘﺼﺭﻴﻔﻬﺎ ﻓﻴﻪ.
ﺍﻝﻨﺸﺎﻁﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ:
ﺘﺴﺎﻫﻡ ﺍﻝﻤﺼﻔﺎﺓ ﺒﺸﻜل ﻓﻌﺎل ﻓﻲ ﺍﻷﻨﺸﻁﺔ ﺍﻝﻤﺤﻠﻴﺔ ،ﻭﺒﻌﺽ ﺃﻻﻨﺸﻁﺔ ﺍﻝﻌﺎﻝﻤﻴﺔ
ﺒﻬﺩﻑ ﺍﻝﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ،ﻭﺍﻝﺘﻌﺭﻴﻑ ﺒﺎﻝﺴﻴﺎﺴﺎﺕ ﺍﻝﻤﺘﺒﻌﺔ ،ﻭﺍﻝﻨﻅـﺭ ﻓـﻲ
ﺇﻤﻜﺎﻨﻴﺔ ﺍﻻﺴﺘﻔﺎﺩﺓ ﻤﻥ ﺍﻝﻤﻨﺢ ﺍﻝﻤﻘﺩﻤﺔ ﻤﻥ ﺍﻝﻤﻨﺘﺩﻴﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ ﺍﻝﻌﺎﻝﻤﻴﺔ.
∗ -ا%وزون :ه sز "< ]<+ #8ا%وآ@<. ]*6ا ;:<AاR<Kت ا ;*$<*8وذ<<o\= #<1. tت ا%وآ@<#<5K. ]*6
ا ;[:ا"@*; إ Pأوآ@ ]*6ذري #K 3* ،ا%وآ@ ]*6اpري +ا%وآ@ ]*6ا ًB8+ 4$\6ا%وزون )(o2+o =o3
و -50Nه ipا w:A ] ;H0:ا%رض 50آ P #5 ،Wا-9اع وا0HBض ا-9ر ،واJ=Dد و x*JNا"qء ا ،4CmوM<N
ا<<<:ط وا<<<ن -<<<\ ....ا #<<<L :!<<<_Bا<<<J<<<V -ب.///0D "،ث ا ،"!///4دار ا*<<<زوري ا !<<<" ;<<<*5واز<<<،
ن،2009ص. 120
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ﻭﻋﻠﻰ ﺍﻝﻤﺴﺘﻭﻯ ﺍﻝﻤﺤﻠﻲ ﺘﻘﻭﻡ ﺍﻝﻤﺼﻔﺎﺓ ﺒﺭﻋﺎﻴﺔ ﺒﻌﺽ ﺍﻝﻔﻌﺎﻝﻴـﺎﺕ ﺍﻝﺒﻴﺌﻴـﺔ،
ﻭﺘﻘﺩﻴﻡ ﺍﻝﺘﺒﺭﻋﺎﺕ ﺍﻝﻤﺎﺩﻴﺔ ﻭﺍﻝﻌﻴﻨﻴﺔ ﻝﺒﻌﺽ ﺍﻝﺠﻬﺎﺕ ﺍﻝﻤﻌﻨﻴﺔ ﺒﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ،ﺇﻀـﺎﻓﺔ
ﺇﻝﻰ ﺍﻝﻤﺸﺎﺭﻜﺔ ﺒﺘﻘﺩﻴﻡ ﺃﻭﺭﺍﻕ ﻋﻤل ﺤﻭل ﺍﻝﻤﻭﺍﻀﻴﻊ ﺍﻝﺒﻴﺌﻴﺔ ﺍﻝﻤﺨﺘﻠﻔﺔ.
ﻜﻤﺎ ﺘﻡ ﺘﻘﺩﻴﻡ ﻋﺩﺩ ﻤﻥ ﺍﻝﺩﺭﺍﺴﺎﺕ ﻝﻤﺤﺎﻓل ﺍﻝﺒﻴﺌﺔ ﺍﻝﻌﺎﻝﻤﻴﺔ ﺍﻝﻤﺨﺘﻠﻔـﺔ ﺘﻬـﺩﻑ
ﺠﻤﻴﻌﻬﺎ ﺇﻝﻰ ﺍﻝﺤﺩ ﻤﻥ ﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ.
ﻭﻋﻠﻰ ﻀﻭﺀ ﻤﺎﺴﺒﻕ ﻴﻤﻜﻥ ﻝﻠﺒﺎﺤﺙ ﺤﺼﺭ ﺍﻝﻌﻤﻠﻴـﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﻝﻠﺸـﺭﻜﺔ
ﻭﺍﻝﻤﺭﺘﺒﻁﺔ ﺒﻤﺠﺎل ﺍﻝﻤﺴﺎﻫﻤﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ ﺇﻝﻰ ﻤﺎﻴﻠﻲ:
.1ﺍﻝﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺌﻲ ،ﻭﻤﺤﺎﻭﻝﺔ ﻤﻨﻊ ﺘﺴﺭﺏ ﻝﻠﻐﺎﺯﺍﺕ ﺍﻝﻀﺎﺭﺓ.
.2ﻤﻌﺎﻝﺠﺔ ﻤﺨﻠﻔﺎﺕ ﺍﻝﻤﻴﺎﻩ ﺍﻝﻨﺎﺘﺠﺔ ﻋﻥ ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ ﻗﺒل ﺘﺼﺭﻴﻔﻬﺎ.
.3ﺍﺴﺘﻐﻼل ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﻁﺒﻴﻌﻴﺔ ﻏﻴﺭ ﺍﻝﻘﺎﺒﻠﺔ ﺇﻝﻰ ﺍﻝﺘﻌﻭﻴﺽ ﻤﺜل :ﺍﻝﻐﺎﺯ ﺍﻝﻁﺒﻴﻌﻲ.
.4ﺘﻘﺩﻴﻡ ﺍﻝﺘﺒﺭﻋﺎﺕ ﺍﻝﻌﻴﻨﻴﺔ ﻭﺍﻝﻨﻘﺩﻴﺔ ﻝﻠﺠﻬﺎﺕ ﺍﻝﻤﻌﻨﻴﺔ ﺒﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ.
ﻤﺠﺎل ﺘﻨﻤﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ)ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﺒﺸﺭﻴﺔ( :ﻭﺘﺘﻤﺜـل ﻓـﻲ ﺍﻝﺴـﻼﻤﺔ ﻭﺍﻝﺼـﺤﺔ
ﻜﻤﺎﻴﻠﻲ:1
ﺍﻝﺴﻼﻤﺔ :ﺘﺤﺭﺹ ﺍﻝﺸﺭﻜﺔ ﻋﻠﻰ ﺍﻻﻝﺘﺯﺍﻡ ﺒﺎﻝﺴﻼﻤﺔ ﺍﻝﻌﺎﻤﺔ؛ ﻤﻨﻌ ﹰﺎ ﻝﻠﺤﻭﺍﺩﺙ ﺍﻝﺘﻲﺘﺅﺩﻱ ﺇﻝﻰ ﺨﺴﺎﺌﺭ ﻓﻲ ﺍﻷﺭﻭﺍﺡ ،ﺃﻭ ﺘﻌﺭﺽ ﻤﻭﻅﻔﻴﻬﺎ ﻝﻺﺼﺎﺒﺎﺕ ﺍﻝﺠﺴﺩﻴﺔ.
ﻭﻝﺘﺤﻘﻴﻕ ﻫﺫﺍ ﺍﻻﻝﺘﺯﺍﻡ ﺍﻝﻤﻭﺍﺯﻱ ﻓﻲ ﺃﻫﻤﻴﺘﻪ ﻷﻫـﺩﺍﻑ ﺍﻹﻨﺘـﺎﺝ ،ﻭﻀـﻌﺕ
ﺍﻝﺸﺭﻜﺔ ﻤﻘﺎﻴﻴﺱ ﻝﻠﺴﻼﻤﺔ ﺍﻝﻌﺎﻤﺔ ،ﻭﺘﻌﻠﻴﻤﺎﺕ ﻭﺇﺠﺭﺍﺀﺍﺕ ﻤﺘﻌﻠﻘﺔ ﺒﺄﻋﻤﺎل ﺍﻝﺘﺸـﻐﻴل
ﻭﺍﻝﺼﻴﺎﻨﺔ ﻭﺍﻹﺼﻼﺡ ﻭﺍﻝﺘﻔﺘﻴﺵ ،ﻭﻓﺎﻋﻠﻴﺔ ﻭﺠﺎﻫﺯﻴﺔ ﻤﻌﺩﺍﺕ ﺍﻝﻤﺭﺍﻗﺒـﺔ ﺍﻝﻤﺘﻌﻠﻘـﺔ
ﺒﺄﻨﻅﻤﺔ ﺍﻹﻨﺫﺍﺭ ﺍﻝﻤﺒﻜﺭ ،ﻭﺤﺭﺼﺕ ﻋﻠﻰ ﺘﻭﻓﻴﺭ ﺒﻴﺌﺔ ﻋﻤل ﺁﻤﻨـﺔ ﻝﻤﻭﻅﻔﻴﻬـﺎ ﻤـﻥ
ﺨﻼل ﻭﻀﻊ ﺃﻨﻅﻤﺔ ﺍﻝﺴﻼﻤﺔ ﻭﺼﺭﻑ ﺍﻷﻝﺒﺴﺔ ﻭﺍﻝﻤﻌﺩﺍﺕ ﺍﻝﻭﺍﻗﻴﺔ ﻝﻠﻌﺎﻤﻠﻴﻥ ﺤﺴـﺏ
ﻁﺒﻴﻌﺔ ﻋﻤﻠﻬﻡ ،ﻜﻤﺎ ﺘﻌﻤل ﺍﻝﺸﺭﻜﺔ ﻋﻠﻰ ﺍﻝﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﻤﻘـﺎﻴﻴﺱ ﺍﻝﺴـﻼﻤﺔ ﺒـﻴﻥ
ﻤﻭﻅﻔﻴﻬﺎ ﻤﻥ ﺨﻼل ﺍﻝﺘﺩﺭﻴﺏ ﺍﻝﻤﺘﺨﺼﺹ.
- 1ا[ ا>!8و!" 4Bآ; +ا-را )E TD ;Aا>. 2008-12-27 ، WWW.JOPETROL.JO (! U
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ﻫﺫﺍ ﻭﻴﻨﺒﺜﻕ ﻋﻥ ﺍﻝﺠﻬﺎﺯ ﺍﻹﺩﺍﺭﻱ ﻝﻠﺸﺭﻜﺔ ﺜـﻼﺙ ﻝﺠـﺎﻥ ﺘﻌﻨـﻰ ﺒـﺄﻤﻭﺭ
ﺍﻝﺴﻼﻤﺔ ،ﻫﻲ :ﻝﺠﻨﺔ ﺍﻝﺴﻼﻤﺔ ﺍﻝﻌﻠﻴﺎ ،ﻝﺠﻨﺔ ﺍﻝﺴﻼﻤﺔ ﺍﻝﻌﻤﺎﻝﻴﺔ ﻭﻝﺠﻨﺔ ﺍﻝﻜﺸﻑ ﻋـﻥ
ﺍﻝﻐﺎﺯ .ﻭﺘﻭﻝﻲ ﺍﻝﺸﺭﻜﺔ ﺍﻫﺘﻤﺎﻤﺎ ﻜﺒﻴﺭﺍ ﺒﻘﺴﻡ ﺍﻹﻁﻔﺎﺀ ﺍﻝﺫﻱ ﻴﻀﻡ ﻨﺨﺒﺔ ﻤﻥ ﺍﻝﻤﻭﻅﻔﻴﻥ
ﺍﻝﺫﻴﻥ ﻴﺘﻤﺘﻌﻭﻥ ﺒﻜﻔﺎﺀﺓ ﻭﻤﻘﺩﺭﺓ ﻋﺎﻝﻴﺔ ﻋﻠﻰ ﺃﺩﺍﺀ ﺍﻝﻭﺍﺠـﺏ ﻭ ﺘﺤﺭﺹ ﺍﻹﺩﺍﺭﺓ ﻋﻠﻰ
ﺭﻓﻊ ﻫﺫﻩ ﺍﻝﻜﻔﺎﺀﺓ ﻋﻥ ﻁﺭﻴﻕ ﺍﻝﺘﺩﺭﻴﺏ ﻭﻋﻤل ﺍﻝﺘﺠﺎﺭﺏ ﺍﻝﻤﺴﺘﻤﺭﺓ ﻋﻠﻰ ﻤﺴـﺘﻭﻯ
ﺍﻝﺸﺭﻜﺔ ﻭﺒﺎﻝﺘﻨﺴﻴﻕ ﻤﻊ ﻤﺩﻴﺭﻴﺔ ﺍﻝﺩﻓﺎﻉ ﺍﻝﻤﺩﻨﻲ.
ﺍﻝﺼﺤﺔ:ﺘﻭﻝﻲ ﺍﻝﺸﺭﻜﺔ ﺍﻝﻁﺏ ﺍﻝﻤﻬﻨﻲ ﻭﺍﻝﺼﺤﺔ ﺍﻝﺒﻴﺌﻴﺔ ﺍﻫﺘﻤﺎﻤ ﹰﺎ ﻜﺒﻴﺭﹰﺍ؛ ﻭﺫﻝﻙ ﺤﺭﺼ ﹰﺎ
ﻋﻠﻰ ﺤﻤﺎﻴﺔ ﺼﺤﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻴﻬﺎ ،ﻭﺘﻌﺯﻴﺯﹰﺍ ﻝﻺﻨﺘﺎﺝ ﺃﻴﻀﺎ.
ﻭﻝﺘﻁﺒﻴﻕ ﺫﻝﻙ ،ﻴﺨﻀﻊ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻲ ﺩﻭﺍﺌﺭ ﻤﻌﻴﻨﺔ ﺇﻝﻰ ﻓﺤﻭﺼـﺎﺕ ﺩﻭﺭﻴـﺔ
ﻝﻠﻭﻗﺎﻴﺔ ﻤﻥ ﺍﻷﻤﺭﺍﺽ ﻭﺍﻹﺼﺎﺒﺎﺕ ﺍﻝﺘﻲ ﻗﺩ ﺘﺼﻴﺒﻬﻡ ﻓﻲ ﻤﻭﻗﻊ ﺍﻝﻌﻤل ،ﻭﻴﺘﻤﺘﻊ ﻜل
ﺍﻝﻌﺎﻤﻠﻴﻥ ﺒﺨﺩﻤﺎﺕ ﺍﻝﻌﻴﺎﺩﺓ ﺍﻝﻤﺯﻭﺩﺓ ﺒﺎﻷﻁﺒـﺎﺀ ﻭﺍﻝﻤﻤﺭﻀـﻴﻥ .ﻭﺘﺘـﻭﻓﺭ ﺨـﺩﻤﺎﺕ
ﺍﻹﺴﻌﺎﻓﺎﺕ ﺍﻷﻭﻝﻴﺔ ﻓﻲ ﻜﺎﻓﺔ ﻤﻭﺍﻗﻊ ﺍﻝﻤﺼﻔﺎﺓ .ﻭﺘﻘﻭﻡ ﺍﻝﺩﺍﺌﺭﺓ ﺍﻝﻁﺒﻴﺔ ﻭﺒﺎﻝﺘﻌﺎﻭﻥ ﻤﻊ
ﺩﺍﺌﺭﺓ ﺍﻝﺴﻼﻤﺔ ﻭﺍﻹﻁﻔﺎﺀ ﺒﺠﻭﻻﺕ ﻤﻴﺩﺍﻨﻴﺔ ﻝﻠﺘﻌﺭﻑ ﻭﺍﻝﺴﻴﻁﺭﺓ ،ﻭﻤﻨـﻊ ﺍﻷﺨﻁـﺎﺭ
ﺍﻝﺘﻲ ﻗﺩ ﺘﻨﺸﺄ ﻋﻥ ﺃﻨﺸﻁﺔ ﺍﻹﻨﺘﺎﺝ ،ﻭﻤﺭﺍﻓﻕ ﺍﻝﺨﺩﻤﺎﺕ؛ ﻝﻠﺘﺄﻜﺩ ﻤﻥ ﻤﺭﺍﻋﺎﺘﻬﺎ ﻝﺸﺭﻭﻁ
ﺍﻝﺼﺤﺔ ﺍﻝﺒﻴﺌﻴﺔ ،ﻭﻤﻥ ﺘﻭﻓﺭ ﺸﺭﻭﻁ ﺍﻝﺴﻼﻤﺔ ﻓﻴﻬﺎ.
ﺒﻠﻎ ﻋﺩﺩ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓـﻲ ﺍﻝﺸـﺭﻜﺔ ﺒﺘـﺎﺭﻴﺦ 2007-12-31ﻡ (3459) ،
1
ﻤﻭﻅﻔ ﹰﺎ ،ﻭﺍﺴﺘﻤﺭﺕ ﺍﻝﺸﺭﻜﺔ ﻓﻲ ﺍﻝﻌﻤـل ﻋﻠـﻰ ﺘﻁـﻭﻴﺭ ﺍﻷﺩﺍﺀ ﺍﻝﻔﻨـﻲ ﻭﺍﻹﺩﺍﺭﻱ
ﻝﻤﻭﻅﻔﻴﻬﺎ ،ﻭﺭﻓﻊ ﻜﻔﺎﺀﺍﺘﻬﻡ ،ﺤﻴﺙ ﺒﻠﻐﺕ ﺍﻝﻨﺸﺎﻁﺎﺕ ﺍﻝﺘﺩﺭﻴﺒﻴﺔ ﻝﻬﻡ ﺨﻼل ﻋﺎﻡ2007
k6+ !!HN - 1اDدارة ا@ي ا) 4Bوا<@mن "<!آ; K<9+ة ا!<0ول ا%رد ;<*Bا@<ه; ا ;<+5ا-<1ودة ،وا<B*0ت
ا*; @; ا2007-12-314L ;*Jم،ص .42-40وآR6A tpت 4Kz+اK9ة 5م 2007م.
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) 1(307ﻨﺸﺎﻁ ﹰﺎ ،ﺍﺴﺘﻔﺎﺩ ﻤﻨﻬﺎ 2504ﻤﺸﺎﺭﻜﺎﹰ ،ﻭﺒﻌﺩ ﺍﻝﺭﺠﻭﻉ ﺇﻝﻰ ﺒﻴﺎﻨﺎﺕ ﺍﻝﺸﺭﻜﺔ
ﺘﺒﻴﻥ ﺃﻨﻬﺎ ﺘﺴﺘﺨﺩﻡ ﺍﺤﺩﺙ ﺍﻷﺠﻬﺯﺓ ﺍﻝﺘﻲ ﻴﺴﺘﺨﺩﻤﻬﺎ ﺍﻝﻌﺎﻤﻠﻭﻥ ﻤﺜل :ﺃﺠﻬﺯﺓ ﺍﻝـﺘﺤﻜﻡ
ﺍﻵﻝﻲ ﻓﻲ ﻋﻤﻠﻴﺎﺕ ﺍﻹﻨﺘﺎﺝ ﻭﺍﻝﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻝﺠﻭﺩﺓ ،ﻭﻗﺩ ﺃﺩﻯ ﺫﻝﻙ ﺇﻝﻰ ﻗﻴﺎﻡ ﺍﻝﺸﺭﻜﺔ
ﺒﻌﻤﻠﻴﺎﺕ ﺍﺠﺘﻤﺎﻋﻴﺔ ﺘﻜﻔل ﺘﻨﻤﻴﺔ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﺒﺸﺭﻴﺔ ،ﻭﺍﻝﻤﺤﺎﻓﻅﺔ ﻋﻠﻴﻬﺎ.
ﻭﻋﻠﻰ ﻀﻭﺀ ﻤﺎﺴﺒﻕ ﻴﻤﻜﻥ ﻝﻠﺒﺎﺤﺙ ﺤﺼﺭ ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﺘﻘﻭﻡ ﺒﻬﺎ
ﺍﻝﻤﺼﻔﺎﺓ ﻓﻲ ﻤﺠﺎل ﺘﻨﻤﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻜﻤﺎﻴﻠﻲ:
.1ﺘﺩﺭﻴﺏ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻝﺘﻨﻤﻴﺔ ﻤﻬﺎﺭﺍﺘﻬﻡ ،ﻭﺭﻓﻊ ﻤﺴﺘﻭﺍﻫﻡ ﺍﻝﻤﻬﻨﻲ.
.2ﻋﻤﻠﻴﺎﺕ ﺘﺘﻌﻠﻕ ﺒﺎﻷﻤﻥ ﺍﻝﺼﻨﺎﻋﻲ.
ﻤﺠﺎل ﺘﻨﻤﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ)ﺍﻝﻤﺴﺎﻫﻤﺎﺕ ﺍﻝﻌﺎﻤﺔ(:
ﻴﺘﺭﺘﺏ ﻋﻠﻰ ﻭﺠﻭﺩ ﺍﻝﺸﺭﻜﺔ ﺒﺎﻝﻤﻨﻁﻘﺔ ﺍﻝﻘﺎﺌﻤﺔ ﺒﻬـﺎ ﺤﺎﻝﻴـ ﹰﺎ ﻗﻴﺎﻤﻬـﺎ ﺒـﺒﻌﺽ
ﺍﻹﺴﻬﺎﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﺘﻤﺘﺩ ﺘﺄﺜﻴﺭﺍﺘﻬﺎ ﺇﻝﻰ ﺍﻝﺴﻜﺎﻥ ﺍﻝﻤﺤﻠﻴﻴﻥ ،ﺇﻝـﻰ ﺠﺎﻨـﺏ
ﺍﻝﺘﺨﻔﻴﻑ ﻋﻠﻰ ﻤﺭﺍﻓﻕ ﺍﻝﺨﺩﻤﺎﺕ ﺍﻝﻌﺎﻤﺔ ﻭﺍﻹﺴﻜﺎﻥ.
ﺘﻌﻤل ﺍﻝﺸﺭﻜﺔ ﻋﻠﻰ ﺨﺩﻤﺔ ﺍﻝﻤﺠﺘﻤﻌﺎﺕ ﺍﻝﻤﺘﻭﺍﺠﺩﺓ ﻓﻴﻬﺎ ،ﺒﺎﻹﻀﺎﻓﺔ ﺇﻝﻰ ﻤﺨﺘﻠﻑ
ﻤﺠﺘﻤﻌﺎﺕ ﺍﻝﻤﻤﻠﻜﺔ ،ﻤﻥ ﺨﻼل ﺩﻋﻤﻬﺎ ﻝﻠﻤﺅﺴﺴﺎﺕ ﺍﻝﺘﻌﻠﻴﻤﻴﺔ ﻭﺍﻝﺨﻴﺭﻴـﺔ ﻭﺍﻝﺩﻴﻨﻴـﺔ
ﻭﺍﻝﺒﻠﺩﻴﺎﺕ ،ﻭﺘﺨﺼﻴﺼﻬﺎ ﺒﺘﺒﺭﻋﺎﺕ ﻋﻴﻨﻴﺔ ﻭﻤﺎﻝﻴﺔ؛ ﻝﻤﺴﺎﻋﺩﺘﻬﺎ ﻓﻲ ﺃﺩﺍﺀ ﺭﺴﺎﻝﺘﻬﺎ.
ﻭﻗﺩ ﺒﻠﻐﺕ ﺇﺠﻤﺎﻝﻲ ﻗﻴﻤﺔ ﺍﻝﺘﺒﺭﻋﺎﺕ ﺍﻝﻨﻘﺩﻴﺔ ﺨﻼل ﻋﺎﻡ 2007ﻤـﺎ ﻤﺠﻤﻭﻋـﻪ
) (164730ﺩﻴﻨﺎﺭ ،ﺘﻀﻤﻨﺕ ﺍﻝﻤﺒﺎﻝﻎ ﺍﻝﻤﺘﻜﺭﺭﺓ ﺍﻝﺜﺎﺒﺘﺔ ﺍﻝﺴﻨﻭﻴﺔ ﺍﻝﻤﻘﺭﺭﺓ ﻝﻠﺠﺎﻤﻌﺎﺕ
ﺍﻝﺭﺴﻤﻴﺔ ﻭﻝﺒﻠﺩﻴﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ ،ﻭﻝﻌﺩﺩ ﻤﻥ ﺍﻝﻤﺅﺴﺴﺎﺕ ﻭﺍﻝﺠﻤﻌﻴﺎﺕ ﻓﻲ ﺍﻝﻤﻤﻠﻜﺔ.
ﻭﻴﺒﺭﺯ ﺩﻭﺭ ﺍﻝﺸﺭﻜﺔ ﻓﻲ ﺘﺄﺩﻴﺔ ﺭﺴﺎﻝﺘﻬﺎ ﻓﻲ ﺨﺩﻤﺔ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ،ﻭﺩﻋـﻡ
ﺍﻻﻗﺘﺼﺎﺩ ﺍﻝﻭﻁﻨﻲ ﻤﻥ ﺨﻼل ﺘﻭﻓﻴﺭ ﻓﺭﺹ ﺍﻝﺘﺩﺭﻴﺏ ﻝﻁﻠﺒﺔ ﺍﻝﺠﺎﻤﻌﺎﺕ ﻭﺍﻝﺨﺭﻴﺠﻴﻥ،
#*0A P J+ - 1ا)ل S+[ :أjل -ر 7وا><"Aرات-<N ]*6+<B!. p<*K. ،ر!<V 4Kz<+ w<9 ]**0آ; K<9+ة
ا!0ول ا%ردRF ;*Bل 2007/8 !JVا%و Pآ<5. S<Bان "إدارة ا%ز<+ت وا<:F%ر "وذ<R<F tل ا<-ة 2007/8/9-5
وا)5. ;*Bان " إدارة ا6دة ا"-H+ - ;+م " RFل ا-ة 2007/8/29-25و p*KN WNا!. ]*6+B!0آ\ -<Nر 7اK<9ة
ا ;-. ]$8ا\ر[ء ا !_Bا[ 2007-11-20 www.osool.comا@;@+3:15ء.
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ﺒﺎﻹﻀﺎﻓﺔ ﺇﻝﻰ ﺘﻨﻅﻴﻡ ﺩﻭﺭﺍﺕ ﺘﺩﺭﻴﺒﻴﺔ ﻝﻤﺩﺓ ﺴﻨﺘﻴﻥ ،ﺒﺎﻝﺘﻌﺎﻭﻥ ﻤﻊ ﻤﺅﺴﺴﺔ ﺍﻝﺘﺩﺭﻴﺏ
ﺍﻝﻤﻬﻨﻲ ﻝﻤﺎ ﻴﻘﺎﺭﺏ ﻤﺎﺌﺔ ﻭﺨﻤﺴﻴﻥ ﻁﺎﻝﺒ ﹰﺎ ﺴﻨﻭﻴ ﹰﺎ ،ﻤﻤﻥ ﻫﻡ ﺩﻭﻥ ﻤﺴـﺘﻭﻯ ﺍﻝﺜﺎﻨﻭﻴـﺔ
ﺍﻝﻌﺎﻤﺔ ،ﺒﻬﺩﻑ ﺇﻜﺴﺎﺒﻬﻡ ﺍﻝﻤﻬﺎﺭﺍﺕ ﺍﻝﻤﻬﻨﻴﺔ ،ﻭﻤﻨﺢ ﺍﻝﻨﺎﺠﺤﻴﻥ ﻤﻨﻬﻡ ﻓﺭﺼﺔ ﺍﻝﻌﻤـل
ﻝﺩﻯ ﺍﻝﺸﺭﻜﺔ.
ﻜﺫﻝﻙ ﺘﻘﻭﻡ ﺍﻝﺸﺭﻜﺔ ﺒﺘﺭﺘﻴﺏ ﺯﻴﺎﺭﺍﺕ ﻤﻴﺩﺍﻨﻴﺔ ﺘﺜﻘﻴﻔﻴﺔ ﻝﻤﻭﻗﻊ ﺍﻝﻤﺼﻔﺎﺓ ﻝﻁﻼﺏ
ﺍﻝﺠﺎﻤﻌﺎﺕ ،ﻭﻜﻠﻴﺎﺕ ﺍﻝﻤﺠﺘﻤﻊ ﻭﺍﻝﻤﺩﺍﺭﺱ ،ﻤﻥ ﻤﺨﺘﻠﻑ ﻤﻨﺎﻁﻕ ﺍﻝﻤﻤﻠﻜﺔ.
ﻭﺘﻌﺘﺒﺭ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﻤﻥ ﻜﺒﺭﻴﺎﺕ ﺍﻝﺠﻬﺎﺕ ﺍﻝﺘﻭﻅﻴﻔﻴﺔ ﻓـﻲ ﺍﻝﻤﻤﻠﻜـﺔ ،ﺇﺫ
ﺒﻠﻎ ﻋﺩﺩ ﺍﻝﻤﻭﻅﻔﻴﻥ ﻓﻴﻬﺎ ) (3459ﻤﻭﻅﻔ ﹰﺎ ،ﺤﺘﻰ ﻨﻬﺎﻴﺔ ﺍﻝﻌﺎﻡ 2007ﻴﻌﻴﻠﻭﻥ ﺃﻜﺜـﺭ
ﻤﻥ ﻋﺸﺭﻴﻥ ﺃﻝﻑ ﻤﻭﺍﻁﻥ.
ﺃﻤﺎ ﻤﻥ ﻨﺎﺤﻴﺔ ﺩﻋﻡ ﺍﻝﺭﻴﺎﻀﺔ ﻭﺍﻝﺸﺒﺎﺏ :1ﺍﺴﺘﻤﺭ ﺩﻋـﻡ ﺍﻝﻤﺼـﻔﺎﺓ ﻝﻠﺤﺭﻜـﺔ
ﺍﻝﺭﻴﺎﻀﻴﺔ ﺍﻷﺭﺩﻨﻴﺔ ﻋﻥ ﻁﺭﻴﻕ ﺇﻗﺎﻤﺔ ﺍﻝﺒﻁﻭﻻﺕ ﺍﻝﺭﻴﺎﻀﻴﺔ ﻓﻲ ﺍﻝﻤﻨﺎﺴﺒﺎﺕ ﺍﻝﻭﻁﻨﻴﺔ
ﻭﺍﻝﺭﺴﻤﻴﺔ ﻭﺍﻝﺩﻴﻨﻴﺔ ،ﻭﺩﻋﻭﺓ ﺍﻝﻔﺭﻕ ﺍﻝﺭﻴﺎﻀـﻴﺔ ﻓـﻲ ﺍﻝﻤﻨﻁﻘـﺔ ﻝﻠﻤﺸـﺎﺭﻜﺔ ﻓـﻲ
ﺍﻝﺒﻁﻭﻻﺕ ،ﺤﺘﻰ ﺘﺄﺴﻴﺱ "ﺍﻹﺘﺤﺎﺩ ﺍﻷﺭﺩﻨﻲ ﻝﻠﺸﺭﻜﺎﺕ ﻭﺍﻝﻤﺅﺴﺴﺎﺕ" ﻓﻜﺎﻨﺕ ﺍﻝﺸﺭﻜﺔ
ﺃﻭل ﺍﻝﻤﻨﺘﺴﺒﻴﻥ ﺇﻝﻴﻪ ،ﻭﻝﻌﺒﺕ ﺩﻭﺭﹰﺍ ﻜﺒﻴﺭﹰﺍ ﻓﻲ ﺘﻨﻅﻴﻤﻪ ،ﻤﻥ ﺨﻼل ﺍﻝﻤﺸـﺎﺭﻜﺔ ﻓـﻲ
ﺍﻝﻤﺠﻠﺱ ﺍﻝﺘﺄﺴﻴﺴﻲ ﻭﺍﻝﻠﺠﺎﻥ ﺍﻝﻤﺘﻌﺩﺩﺓ ﻤﺜل :ﻝﺠﻨﺔ ﺍﻝﻤﺴـﺎﺒﻘﺎﺕ ﻭﺍﻝﻠﺠﻨـﺔ ﺍﻝﺜﻘﺎﻓﻴـﺔ
ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ .
ﻭﻴﻤﻜﻥ ﺤﺼﺭ ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﺘﻘﻭﻡ ﺒﻬﺎ ﺍﻝﺸﺭﻜﺔ ﻓﻲ ﻤﺠﺎل ﺩﻋـﻡ
ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ،ﻜﻤﺎﻴﻠﻲ:
.1ﺘﻭﻓﻴﺭ ﻓﺭﺹ ﻋﻤل ﻷﻓﺭﺍﺩ ﺍﻝﻤﺠﺘﻤﻊ.
.2ﺘﻭﻓﻴﺭ ﺍﻝﺭﻋﺎﻴﺔ ﺍﻝﺼﺤﻴﺔ ﻝﻠﻌﺎﻤﻠﻴﻥ ،ﻭﺃﺴﺭﻫﻡ.
.3ﺩﻋﻡ ﺍﻝﻤﺅﺴﺴﺎﺕ ﺍﻝﺘﻌﻠﻴﻤﻴﺔ ﻭﺍﻝﺩﻴﻨﻴﺔ.
.4ﺍﻝﻤﺸﺎﺭﻜﺔ ﺍﻝﻨﻘﺩﻴﺔ ﻭﺍﻝﻌﻴﻨﻴﺔ ﻓﻲ ﺍﻝﻤﻨﺎﺴﺒﺎﺕ ﺍﻝﻭﻁﻨﻴﺔ ﻭﺍﻝﺩﻴﻨﻴﺔ.
- 1ا !_Bا[ ا>!8و!" 4Bآ;،ا!= ا@.^.
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.5ﺇﻗﺎﻤﺔ ﻤﻜﺘﺒﺔ ﺸﺎﻤﻠﺔ ﻝﺩﻋﻡ ﻁﻼﺏ ﺍﻝﻌﻠﻡ.
.6ﺘﻭﻓﻴﺭ ﻭﺤﺩﺍﺕ ﺴﻜﻨﻴﺔ ﻝﻠﻌﺎﻤﻠﻴﻥ.
.7ﺩﻋﻡ ﺍﻝﺭﻴﺎﻀﺔ ﻭﺍﻝﺸﺒﺎﺏ ،ﻭﺇﻗﺎﻤﺔ ﻤﺭﺍﻓﻕ ﺭﻴﺎﻀﻴﺔ ﻝﻠﺠﻤﻬﻭﺭ.
ﻤﺠﺎل ﻤﺴﺎﻫﻤﺎﺕ ﺍﻝﻤﻨﺘﺞ ﻭﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ:
ﺘﻘﻭﻡ ﺍﻝﺸﺭﻜﺔ ﺒﺘﻜﺭﻴﺭ ﺍﻝﻨﻔﻁ ﺍﻝﺨﺎﻡ ،ﻭﺍﻝﺫﻱ ﺃﺜﺒﺘﺕ ﺍﻝﻤﻭﺍﺼﻔﺎﺕ ﺍﻝﻌﺎﻝﻤﻴﺔ ﺠﻭﺩﺓ ﻫﺫﺍ
ﺍﻝﻤﻨﺘﺞ ﺍﻝﻤﻜﺭﺭ ،ﻭﻤﻁﺎﺒﻘﺘﻪ ﻝﺸﺭﻭﻁﻬﺎ.
ﻴﺘﻡ ﺘﺯﻭﻴﺩ ﻤﻭﺯﻋﻲ ﺍﻝﻐﺎﺯ ﺍﻝﻤﻌﺘﻤﺩﻴﻥ ﺒﺎﺴﻁﻭﺍﻨﺎﺕ ﺍﻝﻐﺎﺯ ،ﻭﺘﺘﻭﻝﻰ ﺍﻝﺩﺍﺌﺭﺓ ﻤﺘﺎﺒﻌﺔ
ﻋﻤﻠﻴﺎﺕ ﺍﻝﺒﻴﻊ ﺒﻬﺩﻑ ﻀﻤـــﺎﻥ ﺼﻼﺤﻴﺔ ﺍﻻﺴﻁﻭﺍﻨﺎﺕ ﻭﻭﺼﻭﻝـــــﻬﺎ ﺇﻝـﻰ
ﺍﻝﻤﺴﺘﻬﻠﻙ ﻀﻤﻥ ﻤﻌﺎﻴﻴﺭ ﻭﻤﻭﺍﺼﻔﺎﺕ ﺍﻝﺴﻼﻤﺔ.
ﻫﺫﺍ ﻭﺘﻘﻭﻡ ﺩﺍﺌﺭﺓ ﺍﻝﻐﺎﺯ ﺒﺈﻋﺩﺍﺩ ﺍﻝﺩﺭﺍﺴﺎﺕ ﻭﺍﻝﺘﺨﻁﻴﻁ؛ ﻝﺘﻐﻁﻴـﺔ ﺤﺎﺠـﺔ ﺍﻝﺴـﻭﻕ
ﺍﻝﻤﺤﻠﻲ ﻤﻥ ﺍﻻﺴﻁﻭﺍﻨﺎﺕ ،ﻭﺇﻋﺩﺍﺩ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺒﻤﺒﻴﻌﺎﺕ ﻜﺎﻓﺔ ﻤﺭﺍﻜﺯ ﺍﻝﻐﺎﺯ.
ﻴﺘﻡ ﺘﺴﻭﻴﻕ ﺍﻝﺯﻴﻭﺕ ﻤﺤﻠﻴ ﹰﺎ ﻭﺨﺎﺭﺠﻴﺎﹰ ،ﺒﻁﺭﻴﻘﺔ ﻜﻔﺅﺓ ﻭﺍﻗﺘﺼﺎﺩﻴﺔ ،ﻭﻓـﻕ ﺍﻝﺨﻁـﻁ
ﺍﻝﺘﺴﻭﻴﻘﻴﺔ ﺍﻝﻜﻔﻴﻠﺔ ﺒﺎﻻﺴﺘﺤﻭﺍﺫ ﻋﻠﻰ ﺍﻜﺒﺭ ﺤﺼﺔ ﻤـﻥ ﺍﻝﺴـﻭﻕ ﺍﻝﻤﺤﻠـﻲ ﻭﺍﻝﺨـﺎﺭﺠﻲ
ﻭﻤﺩﻋﻭﻤﺔ ﺒﺒﺭﺍﻤﺞ ﺍﻝﺩﻋﺎﻴﺔ ﻭﺍﻹﻋﻼﻥ ﻝﻠﺘﺭﻭﻴﺞ ﻋﻥ ﻤﻨﺘﺠﺎﺕ ﺍﻝﺯﻴﻭﺕ ،ﻭﻨﺸـﺭﻫﺎ ﻓـﻲ
ﺍﻨﺴﺏ ﺍﻝﻭﺴﺎﺌـل ﺍﻹﻋﻼﻤﻴﺔ.
ﻭﺘﻘﻭﻡ ﺍﻝﺩﺍﺌﺭﺓ ﺃﻴﻀﺎ ﺒﻌﻘﺩ ﺩﻭﺭﺍﺕ ﻭﻨﺩﻭﺍﺕ ﻝﻠﻤﺴﺘﻬﻠﻜﻴﻥ ﺍﻝﺭﺌﻴﺴـﻴﻴﻥ؛ ﻻﻁﻼﻋﻬـﻡ
ﻋﻠﻰ ﺃﺨﺭ ﺍﻝﻤﺴﺘﺠﺩﺍﺕ ﻓﻲ ﻤﺠﺎل ﺼﻨﺎﻋﺔ ﺍﻝﺯﻴﻭﺕ ﻓﻲ ﺍﻝﻤﺼﻔﺎ ،ﻭﺘﺤـﺭﺹ ﺍﻝﺸـﺭﻜﺔ
ﻋﻠﻰ ﻤﻭﺍﻜﺒﺔ ﺍﻝﺘﻁﻭﺭﺍﺕ ﻓﻲ ﻤﻭﺍﺼﻔﺎﺕ ﺍﻝﺯﻴﻭﺕ ﺍﻝﻌﺎﻝﻤﻴﺔ ﻭﺇﻨﺘﺎﺝ ﺯﻴﻭﺕ ﺠﺩﻴـﺩﺓ ﺒﻤـﺎ
ﻴﺘﻼﺀﻡ ﻭﻤﺘﻁﻠﺒﺎﺕ ﺼﺎﻨﻌﻲ ﺍﻵﻝﻴﺎﺕ ﻭﺍﻝﺴﻴﺎﺭﺍﺕ ﻭﺤﺴﺏ ﺤﺎﺠﺔ ﺍﻝﺴﻭﻕ.
ﺘﻘﻭﻡ ﺩﺍﺌﺭﺓ ﺼﻴﺎﻨﺔ ﺍﻝﻤﺤﻁﺎﺕ ،ﻭﺒﺎﻝﺘﻨﺴﻴﻕ ﻤﻊ ﻤﺅﺴﺴﺔ ﺍﻝﻤﻭﺍﺼـﻔﺎﺕ ﻭﺍﻝﻤﻘـﺎﻴﻴﺱ،
ﺒﺄﻋﻤﺎل ﺍﻝﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻝﻤﺤﻁﺎﺕ ﺍﻝﻌﺎﻤﻠﺔ؛ ﻝﻠﺘﺄﻜـﺩ ﻤـﻥ ﻤﻁﺎﺒﻘـﺔ ﺍﻝﻤﺤﺭﻭﻗـﺎﺕ ﻓﻴﻬـﺎ
ﻝﻠﻤﻭﺍﺼﻔﺎﺕ ﻨﻭﻋ ﹰﺎ ﻭﻜﻤ ﹰﺎ ،ﻭﺫﻝﻙ ﻤﻥ ﺨـﻼل ﺠـﻭﻻﺕ ﺩﻭﺭﻴـﺔ ﻭﻤﻔﺎﺠﺌـﺔ ﻝﻤﻌـﺎﻴﺭﺓ
ﺍﻝﻤﻭﺯﻋﺎﺕ) ﺍﻝﻤﻀﺨﺎﺕ( ﻭﺃﺨﺫ ﺍﻝﻌﻴﻨﺎﺕ ﻝﻔﺤﺼﻬﺎ ،ﻭﺍﻝﺘﺄﻜـﺩ ﻤـﻥ ﻤﻁﺎﺒﻘﺘﻬـﺎ ﻹﻨﺘـﺎﺝ
ﺍﻝﺸﺭﻜﺔ.
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ﻭﺘﻘﺩﻴﻡ ﺨﺩﻤﺔ ﻤﻤﻴﺯﺓ ﻝﻠﺠﻤﻬﻭﺭ ،ﻭﺍﻝﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﺃﻋﻠﻰ ﻤﺴﺘﻭﻴﺎﺕ ﺠﻭﺩﺓ ﻓﻲ ﺍﻝﻌﻤل
ﻭﺍﻷﺩﺍﺀ ،ﺤﻴﺙ ﻴﺘﻡ ﻓﺤﺹ ﺍﻝﺼﻬﺎﺭﻴﺞ ﻭﺘﻔﺘﻴﺸﻬﺎ ﻗﺒل ﺍﻝﺘﺤﻤﻴل؛ ﻝﻠﺘﺄﻜﺩ ﻤـﻥ ﺴـﻼﻤﺘﻬﺎ
ﻭﺠﺎﻫﺯﻴﺘﻬﺎ ﻝﻠﺘﺤﻤﻴل ،ﻭﺃﻴﻀ ﹰﺎ ﺘﻭﻓﺭ ﺍﺸﺘﺭﺍﻁﺎﺕ ﺍﻷﻤﻥ ﻭﺍﻝﺴﻼﻤﺔ ﺍﻝﻌﺎﻤﺔ ﻓﻴﻬﺎ ،ﻜﻤﺎ ﻴـﺘﻡ
ﻓﺤﺼﻬﺎ ﺒﻌﺩ ﺍﻝﺘﺤﻤﻴل؛ ﻝﻠﺘﺄﻜﺩ ﻤﻥ ﻤﻁﺎﺒﻘﺔ ﻨﻭﻉ ﺍﻝﻤـﺎﺩﺓ ﺍﻝﻤﺤﻤﻠـﺔ ﻤـﻊ ﺇﺫﻥ ﺍﻝﺘﺤﻤﻴـل
ﻭﻤﻁﺎﺒﻘﺔ ﺍﻝﻜﻤﻴﺔ ﺍﻝﻤﺤﻤﻠﺔ ﻤﻊ ﺍﻝﺤﻤﻭﻝﺔ ﺍﻝﻤﺤﻭﺭﻴﺔ ﻝﻠﺼﻬﺭﻴﺞ ،ﻭﻤﻥ ﺜﻡ ﺨﺘﻤﻬـﺎ ﺒﺄﺨﺘـﺎﻡ
ﺨﺎﺼﺔ ﻤﻨﻌ ﹰﺎ ﻝﺤﺩﻭﺙ ﺃﻱ ﺘﻼﻋﺏ ﺨﻼل ﻋﻤﻠﻴﺔ ﺍﻝﻨﻘل ﺇﻝﻰ ﺍﻝﺯﺒﺎﺌﻥ.
ﻜﻤﺎ ﻴﺘﻡ ﺃﺨﺫ ﻋﻴﻨﺎﺕ ﻝﻠﻔﺤﺹ ﺒﺩﺍﺌﺭﺓ ﺍﻝﻤﺨﺘﺒﺭﺍﺕ ﻭﻀﺒﻁ ﺍﻝﺠـﻭﺩﺓ ﻤـﻥ ﺍﻝﻤـﺎﺩﺓ
ﺍﻝﻤﺤﻤﻠﺔ ﻓﻲ ﺍﻝﺼﻬﺭﻴﺞ ،ﺴﻭﺍﺀ ﻗﺒل ﺍﻝﺘﻔﺭﻴﻎ )ﻓﻲ ﺤﺎﻝﺔ ﺘﻔﺭﻴﻎ ﻤﻭﺍﺩ ﺒﺘﺭﻭﻝﻴﺔ ﻤﺴﺘﻭﺭﺩﺓ(
ﺃﻭ ﺒﻌﺩ ﺍﻝﺘﺤﻤﻴل )ﻓﻲ ﺤﺎﻝﺔ ﺘﺤﻤﻴل ﻤﺸﺘﻘﺎﺕ ﺒﺘﺭﻭﻝﻴـﺔ( ﻝﻠﺘﺄﻜـﺩ ﻤـﻥ ﻤﻁﺎﺒﻘﺘﻬـﺎ ﻤـﻊ
ﺍﻝﻤﻭﺍﺼﻔﺎﺕ ﺍﻝﻤﻌﺘﻤﺩﺓ ﻓﻲ ﺍﻝﺸﺭﻜﺔ ﻗﺒل ﺇﺠﺭﺍﺀ ﺃﻱ ﻋﻤل ﻋﻠﻰ ﺍﻝﺼﻬﺭﻴﺞ ،ﻭﻓـﻲ ﺤـﺎل
ﺤﺼﻭل ﺃﻱ ﺤﺎﻝﺔ ﻋﺩﻡ ﻤﻁﺎﺒﻘﺔ ،ﻓﺈﻨﻪ ﻴﺘﻡ ﻋﻠﻰ ﺍﻝﻔﻭﺭ ﻤﻌﺎﻝﺠﺔ ﺫﻝﻙ ﺩﺍﺨل ﺤﺭﻡ ﺍﻝـﺩﺍﺌﺭﺓ
ﺤﺴﺏ ﺇﺠﺭﺍﺀﺍﺕ ﻭﺘﻌﻠﻴﻤﺎﺕ ﻋﻤل ﺨﺎﺼﺔ ﺤﺴﺏ ﻜل ﺤﺎﻝﺔ ،ﻭﻴﺘﻡ ﺘﻭﺜﻴـﻕ ﺫﻝـﻙ ﻓـﻲ
ﺴﺠﻼﺕ ﺍﻝﺩﺍﺌﺭﺓ ﻝﻤﺭﺍﺠﻌﺘﻪ ،ﻭﺍﻝﻭﻗﻭﻑ ﻋﻠﻰ ﺍﻷﺴﺒﺎﺏ ﻝﻤﻨﻊ ﺘﻜﺭﺍﺭ ﺫﻝﻙ ﻤﺭﺓ ﺃﺨﺭﻯ.
ﺘﻡ ﺇﻋﺩﺍﺩ ﺍﻝﻤﺘﻁﻠﺒﺎﺕ ﺍﻝﻼﺯﻤﺔ ﻝﻨﻅﺎﻡ ﺇﺩﺍﺭﺓ ﺍﻝﺠﻭﺩﺓ ﺴﻌﻴ ﹰﺎ ﻓﻲ ﺍﻝﻤﺴﺘﻘﺒل ﺍﻝﺤﺼـﻭل
ﻋﻠﻰ ﺸﻬﺎﺩﺓ ﻤﻭﺍﺼﻔﺔ ﺍﻝﺠﻭﺩﺓ ﺍﻝﻌﺎﻝﻤﻴﺔ ، 2000:9001ﻭﻭﻀﻌﺕ ﺃﻫـﺩﺍﻑ ﺍﻝﺠـﻭﺩﺓ
ﺍﻝﺨﺎﺼﺔ ﺒﻬﺎ ﻜﻤﺎ ﻴﻠﻲ:
ﺯﻴﺎﺩﺓ ﻁﺎﻗﺔ ﺍﻻﺴﺘﻴﻌﺎﺏ ﻝﻠﺘﻔﺭﻴﻎ ﻓﻲ ﻤﺤﻁﺔ ﺘﻔﺭﻴـﻎ ﺍﻝـﻨﻔﻁ ﺍﻝﺨـﺎﻡ ﻤـﻥ 14.000ﻁﻥ/ﻴﻭﻡ ﺇﻝﻰ 18.000ﻁﻥ/ﻴﻭﻡ ﻤﻥ ﺨﻼل ﺯﻴﺎﺩﺓ ﻋﺩﺩ ﻤﺼـﺒﺎﺕ ﺍﻝﺘﻔﺭﻴـﻎ ﻭﺯﻴـﺎﺩﺓ
ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻲ ﺍﻝﻤﺤﻁﺔ.
ﺍﻝﺤﺼﻭل ﻋﻠﻰ ﻨﺴﺒﺔ ﺭﻀﺎ ﻝﻠﺯﺒﺎﺌﻥ ﻻ ﺘﻘل ﻋﻥ %85ﻓﻲ ﺴﺭﻋﺔ ﺇﻨﺠﺎﺯ ﻤﻌﺎﻤﻠـﺔﺍﻝﺘﺤﻤﻴل.
ﻜﻤﺎ ﻴﺘﻡ ﺍﺴﺘﻘﺒﺎل ﺃﻴﺔ ﺸﻜﺎﻭﻱ ﺃﻭ ﻤﻼﺤﻅﺎﺕ ﻝﻠﺯﺒﻭﻥ ﻤﻥ ﺨﻼل ﻤﻜﺘـﺏ ﺨﺩﻤـﺔ
ﺍﻝﺠﻤﻬﻭﺭ ﻓﻲ ﺍﻝﺸﺭﻜﺔ ،ﻭﻤﻥ ﺜﻡ ﺘﻤﺭﺭ ﺭﺴﻤﻴ ﹰﺎ ﻝﺩﺍﺌﺭﺓ ﺤﺭﻜﺔ ﺍﻝﻤﺸﺘﻘﺎﺕ ﻭﺍﻝﺘﺤﻤﻴل )ﻓـﻲ
ﺤﺎل ﻜﺎﻨﺕ ﺘﺨﺹ ﺍﻝﺩﺍﺌﺭﺓ( ﻝﻠﻌﻤل ﻋﻠﻰ ﻤﺘﺎﺒﻌﺘﻬﺎ ﻭﺤﻠﻬﺎ ﻭﺍﻝﺭﺩ ﻋﻠﻴﻬﺎ ﺭﺴﻤﻴ ﹰﺎ ﺒﻌﺩ ﻋﻤل
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ﺍﻝﻼﺯﻡ ﺒﺨﺼﻭﺼﻬﺎ ،ﻭﺘﻭﺜﻴﻘﻬﺎ ،ﻝﻴﺘﻡ ﺒﻌﺩ ﺫﻝﻙ ﺘﺤﻠﻴل ﻫﺫﻩ ﺍﻝﺸﻜﺎﻭﻱ ﺃﻭ ﺍﻝﻤﻼﺤﻅﺎﺕ ﻓﻲ
ﺍﺠﺘﻤﺎﻋﺎﺕ ﺍﻹﺩﺍﺭﺓ ﻝﻠﻭﻗﻭﻑ ﻋﻠﻰ ﺃﺴﺒﺎﺒﻬﺎ ﻝﻤﻨﻊ ﺘﻜﺭﺍﺭﻫﺎ ﻤﺭﺓ ﺃﺨﺭﻯ ،ﻜﻤﺎ ﻴﺘﻡ ﻋﻤـل
ﺍﺴﺘﺒﻴﺎﻥ ﻝﻠﺯﺒﺎﺌﻥ ﻓﻲ ﻤﻭﻗﻊ ﺍﻝﺩﺍﺌﺭﺓ ﺤﺴﺏ ﺇﺠﺭﺍﺀ ﻋﻤل ﺨﺎﺹ ﺒﺫﻝﻙ ﻤﻌﺩ ﺨﺼﻴﺼ ﹰﺎ ﻝﻬﺫﻩ
ﺍﻝﻐﺎﻴﺔ ،ﻭﺘﻔﺭﻴﻎ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻓﻲ ﺠﺩﺍﻭل ﺨﺎﺼﺔ ﻝﺘﺤﻠﻴﻠﻬﺎ ،ﻭﻗﻴﺎﺱ ﻤﺩﻯ ﺭﻀﺎ ﺍﻝﺯﺒﺎﺌﻥ.
ﻭﻻ ﺘﺘﻭﺍﻨﻰ ﺍﻝﺩﺍﺌﺭﺓ ﻓﻲ ﺘﻘﺩﻴﻡ ﺍﻝﻌﻭﻥ ﻷﻱ ﺤﺎﻝﺔ ﻁﺎﺭﺌﺔ ﻷﻱ ﺼﻬﺭﻴﺞ ﻨﺎﻗـل ﻓـﻲ
ﺍﻝﻁﺭﻕ ﺍﻝﺨﺎﺭﺠﻴﺔ ﻋﻥ ﻁﺭﻴﻕ ﺍﺴﺘﻘﺒﺎل ﺍﻝﻤﺎﺩﺓ ﺍﻝﻤﺤﻤﻠﺔ ﻭﺘﻔﺭﻴﻐﻬﺎ ﺒﺄﺴﺭﻉ ﻭﻗـﺕ ﻭﺃﻗـل
ﺍﻝﺨﺴﺎﺌﺭ ،ﻭﺤﺴﺏ ﻨﻭﻉ ﺍﻝﻤﺎﺩﺓ.
ﺃﻗﺴﺎﻡ ﻤﺼﻨﻊ ﺍﺴﻁﻭﺍﻨﺎﺕ ﺍﻝﻐﺎﺯ ﺍﻝﺭﺌﻴﺴﻴﺔ :
ﻗﺴﻡ ﺍﻹﻨﺘﺎﺝ :ﻴﻤﻜﻥ ﻝﻘﺴﻡ ﺍﻹﻨﺘﺎﺝ ﺃﻥ ﻴﻘﻭﻡ ﺒﺘﺼﻨﻴﻊ ﺍﻻﺴﻁﻭﺍﻨﺎﺕ ﺴﻌﺔ 12.5ﻜﻐﻡ ﻤـﻥ ﺍﻝﻤـﻭﺍﺩ
ﺍﻷﻭﻝﻴﺔ ﺍﻝﺘﻲ ﺘﺩﺨل ﻓﻲ ﺼﻨﺎﻋﺔ ﺍﻻﺴﻁﻭﺍﻨﺎﺕ ﺤﺴـﺏ ﺍﻝﻤﻭﺍﺼـﻔﺔ ﺍﻷﻭﺭﻭﺒﻴـﺔ ﺭﻗـﻡ
) .( EN 1442:98
ﻗﺴﻡ ﺇﺼﻼﺡ ﺍﻻﺴﻁﻭﺍﻨﺎﺕ:ﻴﻘﻭﻡ ﻗﺴﻡ ﺇﺼﻼﺡ ﺍﻻﺴﻁﻭﺍﻨﺎﺕ ﺒﻌﻤل ﺍﻝﺼﻴﺎﻨﺔ ﺍﻝﻼﺯﻤﺔ ﻝﻼﺴﻁﻭﺍﻨﺔ ﻤﺜل :ﺘﻐﻴﻴـﺭ
ﻁﻭﻕ ﺍﻝﻘﺎﻋﺩﺓ ،ﻭﻭﺍﻗﻲ ﺍﻝﺼﻤﺎﻡ ،ﻭﺫﻝﻙ ﻤﻥ ﺨﻼل ﺃﻋﻤﺎل ﺍﻝﻘـﺹ ﻭﺍﻝﺠﻠـﺦ ﻭﺍﻝﻠﺤـﺎﻡ
ﻭﺘﻐﻴﻴﺭ ﺍﻝﺼﻤﺎﻡ ﻭﺇﻋﺎﺩﺓ ﺍﻝﺩﻫﺎﻥ ﻭﺇﺠﺭﺍﺀ ﺍﻝﻔﺤﻭﺼﺎﺕ ﺍﻝﻤﻁﻠﻭﺒﺔ ﻝﻼﺴﻁﻭﺍﻨﺔ ﻭﺍﻝﺼـﻤﺎﻡ،
ﻭﺫﻝﻙ ﻝﻀﻤﺎﻥ ﻭﺼﻭل ﺍﻝﻤﻨﺘﺞ ﻝﻠﻤﺴﺘﻬﻠﻜﻴﻥ ﺒﺄﻋﻠﻰ ﺩﺭﺠﺎﺕ ﺍﻷﻤﺎﻥ.
ﻗﺴﻡ ﺍﻝﻤﺨﺘﺒﺭﺍﺕ ﻭ ﻀﺒﻁ ﺍﻝﺠﻭﺩﺓ:ﻴﻘﻭﻡ ﻗﺴﻡ ﻀﺒﻁ ﺍﻝﺠﻭﺩﺓ ﺒﺎﻝﻤﺭﺍﻗﺒﺔ ﻭﺍﻝﻤﺘﺎﺒﻌﺔ ﻝﻜل ﻤﺭﺤﻠﺔ ﻤﻥ ﻤﺭﺍﺤـل ﺍﻹﻨﺘـﺎﺝ،
ﻭﺍﻹﺼﻼﺡ ﻝﻼﺴﻁﻭﺍﻨﺎﺕ ،ﻭﺍﻝﺘﺄﻜﺩ ﺃﻥ ﺍﻻﺴﻁﻭﺍﻨﺎﺕ ﺍﻝﺠﺩﻴﺩﺓ ﻭﺍﻝﻤﻌﺎﺩﺓ ﻗﺩ ﻤﺭﺕ ﺒﻤﺭﺍﺤل
ﺍﻹﻨﺘﺎﺝ ﻭﺍﻹﺼﻼﺡ ﻭﺍﻝﻔﺤﻭﺼﺎﺕ ﺍﻝﻤﻁﻠﻭﺒﺔ ﻤﻥ ﺍﺠل ﺍﻝﺤﺼﻭل ﻋﻠـﻰ ﺍﺴـﻁﻭﺍﻨﺔ ﺫﺍﺕ
ﺠﻭﺩﺓ ﻋﺎﻝﻴﺔ ﻭﺴﻠﻴﻤﺔ ،ﻭﻤﻁﺎﺒﻘﺔ ﻝﻠﻤﻭﺍﺼﻔﺎﺕ ﺍﻝﻘﻴﺎﺴﻴﺔ ﺍﻝﻤﻌﺘﻤﺩﺓ ﻋﺎﻝﻤﻴ ﹰﺎ.
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ﻫﻨﺎﻙ ﺘﻌﺎﻭﻥ ﻤﻥ ﻗﺒل ﺍﻝﺸﺭﻜﺔ ﻤﻊ ﺠﻤﻌﻴﺔ ﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ ،ﻭﻤﻥ ﺠﺎﻨﺒﻬـﺎ ﺩﻋـﺕ
ﺠﻤﻌﻴﺔ ﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ ﺍﻷﺭﺩﻨﻲ ﺍﻝﻤﻭﺍﻁﻨﻴﻥ ﻻﺴﺘﺨﺩﺍﻡ ﻫﺫﻩ ﺍﻝﺯﻴـﻭﺕ ﺍﻝﺘـﻲ ﺘﻨﺘﺠﻬـﺎ
ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﻝﺠﻭﺩﺘﻪ ﺍﻝﻌﺎﻝﻴﺔ ،ﻭﻤﻁﺎﺒﻘﺘﻪ ﻝﻠﻤﻭﺍﺼﻔﺎﺕ ﺍﻝﻌﺎﻝﻤﻴﺔ.
ﻭﻴﻤﻜﻥ ﺤﺼﺭ ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﺘﻘﻭﻡ ﺒﻬﺎ ﺍﻝﺸﺭﻜﺔ ﻓﻲ ﻤﺠﺎل ﺩﻋﻡ ﺍﻝﻤﺠﺘﻤـﻊ
ﺍﻝﻤﺤﻠﻲ ﻜﻤﺎﻴﻠﻲ:
.1ﻤﺭﺍﻗﺒﺔ ﺍﻝﺠﻭﺩﺓ ﻝﻀﻤﺎﻥ ﺇﻨﺘﺎﺠﻬﺎ ﻝﻠﻤﻭﺍﺼﻔﺎﺕ ﺍﻝﻘﻴﺎﺴﻴﺔ.
.2ﻀﻤﺎﻥ ﺃﻤﺎﻥ ﺍﺴﺘﺨﺩﺍﻡ ﺍﺴﻁﻭﺍﻨﺎﺕ ﺍﻝﻐﺎﺯ ﻓﻲ ﻋﺒﻭﺍﺕ ﺫﺍﺕ ﻤﻭﺍﺼﻔﺎﺕ ﺨﺎﺼﺔ.
.3ﺍﻻﻫﺘﻤﺎﻡ ﺒﺭﻀﺎ ﺍﻝﺯﺒﺎﺌﻥ ،ﻭﺘﺤﻘﻴﻕ ﻤﺘﻁﻠﺒﺎﺕ ﺍﻝﻌﻤﻼﺀ.
.4ﺍﻝﺘﻌﺎﻭﻥ ﻤﻊ ﺠﻤﻌﻴﺔ ﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ.
.5ﺇﺭﺸﺎﺩﺍﺕ ﺍﺴﺘﻌﻤﺎل ﺍﻝﻤﻨﺘﺞ ،ﻭﻤﻁﺎﺒﻘﺘﻪ ﻝﻠﻤﻭﺍﺼﻔﺎﺕ ﻝﻤﺎ ﻫﻭ ﻤﻜﺘﻭﺏ.
.6ﺍﻻﻫﺘﻤﺎﻡ ﺒﺸﻜﺎﻭﻱ ﻭﺍﻗﺘﺭﺍﺤﺎﺕ ﺍﻝﻤﺴﺘﻬﻠﻜﻴﻥ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻨﻲ
ﻗﻴﺎﺱ ﻭﻋﺭﺽ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﺸﺭﻜﺔ "ﻤﻭﻀﻊ ﺍﻝﺘﻁﺒﻴﻕ ﺍﻝﻌﻤﻠﻲ"
1
ﻴﻌﺘﻤﺩ ﺍﻝﺘﻁﺒﻴﻕ ﺍﻝﻌﻤﻠﻲ ﻝﻠﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ ﻭﺍﻝﺫﻱ ﻴـﺘﻡ ﻤﻨﺎﻗﺸـﺘﻪ ﻓـﻲ ﻫـﺫﺍ
ﺍﻝﻤﺒﺤﺙ ﻋﻠﻰ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﺘﻲ ﺃﻋﺩﺘﻬﺎ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻝﻤﺨﺘﻠﻔـﺔ ﻝﻠﺸـﺭﻜﺔ،
ﻭﺍﻝﺘﻲ ﺘﺘﻤﺜل ﻓﻲ ﺘﻘﺭﻴﺭ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺍﻝﺴﻨﻭﻱ ﺍﻝﺜـﺎﻨﻲ ﻭﺍﻝﺨﻤﺴـﻴﻥ ،ﻭﺍﻝﺒﻴﺎﻨـﺎﺕ
ﺍﻝﻤﺎﻝﻴﺔ ﻝﻠﺴﻨﺔ ﺍﻝﻤﻨﺘﻬﻴﺔ ﻓﻲ 2007-12-31ﻡ ،ﻭﻜﺫﻝﻙ ﺇﺩﺍﺭﺓ ﺍﻝﺘﻜـﺎﻝﻴﻑ ،ﻭﺍﻹﺩﺍﺭﺓ
ﺍﻝﻌﺎﻤﺔ ،ﻭﺇﺩﺍﺭﺓ ﺍﻷﻤﻥ ﺍﻝﺼﻨﺎﻋﻲ ،ﻭﺇﺩﺍﺭﺓ ﺍﻝﺘﺩﺭﻴﺏ ،ﻭﺇﺩﺍﺭﺓ ﺍﻝﺘﺄﻤﻴﻨﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ،
ﻭﺍﺩﺭﺓ ﻀﺒﻁ ﺍﻝﺠﻭﺩﺓ ،ﻭﺇﺩﺍﺭﺓ ﺍﻝﺘﻔﺘﻴﺵ ﻭﺍﻝﺴﻼﻤﺔ ﻭﺍﻝﺒﻴﺌـﺔ ،ﻭﺍﻝﻤـﻭﺍﺭﺩ ﺍﻝﺒﺸـﺭﻴﺔ
ﻝﻠﺸﺭﻜﺔ ﻤﻭﻀﻊ ﺍﻝﺘﻁﺒﻴﻕ.
2
!V - 1آ; K9+ة ا!0ول ا%رد ;*Bا@ه; ا ;+5ا-1ودة)اHا W$ا*; 5م.(2007
- 2ا :!_Bا #8*Jا_*!" 4آ; +ا ;1Kj 4L ^*0:ا.^R
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ﻫﺫﺍ ﺇﻝﻰ ﺠﺎﻨﺏ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﺘﻲ ﺘﻡ ﺍﻝﺤﺼﻭل ﻋﻠﻴﻬﺎ ﻤﻥ ﺒﻌﺽ ﺍﻝﺠﻬﺎﺕ ﺍﻝﺭﺴﻤﻴﺔ
ﻓﻲ ﺍﻷﺭﺩﻥ ﻤﺜل :ﻭﺯﺍﺭﺓ ﺍﻝﺒﻴﺌﺔ ،ﻭﻭﺯﺍﺭﺓ ﺍﻝﻌﻤل ،ﻭﻭﺯﺍﺭﺓ ﺍﻝﺼـﻨﺎﻋﺔ ﻭﺍﻝﺘﺠـﺎﺭﺓ
ﻭﺒﻭﺭﺼﺔ ﻋﻤﺎﻥ ﻝﻸﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ ،ﻭﻭﺯﺍﺭﺓ ﺍﻝﺘﻨﻤﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﻌﻤـل
ﺍﻝﺸﺭﻜﺔ ﻤﻥ ﻤﻭﻅﻔﻴﻥ ﻭﺒﻴﺌﺔ ﻭﻤﺠﺘﻤﻊ ،ﻭﻜﺫﻝﻙ ﺒﻴﺎﻨﺎﺕ ﺘﻡ ﺍﻝﺤﺼـﻭل ﻋﻠﻴﻬـﺎ ﻤـﻥ
ﺍﻝﺠﻬﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﺘﺄﺜﺭﺓ ﻭﺍﻝﻤﻭﺠﻭﺩﺓ ﺒﺎﻝﻤﻨﻁﻘﺔ ﺍﻝﻤﻭﺠﻭﺩﺓ ﺒﻬﺎ ﺍﻝﺸﺭﻜﺔ.
ﻤﻥ ﺨﻼل ﺍﻻﺴﺘﻌﺎﻨﺔ ﺒﺎﻝﺒﻴﺎﻨﺎﺕ ﻭﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﺘﻲ ﺘﻡ ﺍﻝﺤﺼـﻭل ﻋﻠﻴﻬـﺎ ﻤـﻥ
ﺍﻝﻤﺼﺎﺩﺭ ﺍﻝﺴﺎﺒﻘﺔ ،ﻨﺴﺘﻁﻴﻊ ﻗﻴﺎﺱ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻷﻨﺸﻁﺔ ﺍﻝﺸﺭﻜﺔ ﻤﻭﻀﻊ
ﺍﻝﺘﻁﺒﻴﻕ ﺍﻝﻌﻤﻠﻲ ﺒﺎﻝﻌﺭﺽ ﺍﻝﺘﻔﺼﻴﻠﻲ ،ﻭﻋﻠﻰ ﺍﻝﻨﺤﻭ ﺍﻝﺘﺎﻝﻲ:
ﺃﻭﻻ :ﻤﺠﺎﻻﺕ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ )ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﺒﻴﺌﻴﺔ(.
ﻴﻬﺩﻑ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﻘﺘﺭﺡ ﺇﻝﻰ ﺘﺤﺩﻴﺩ ﺍﻝﻤﺴﺎﻫﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻜﻠﻴﺔ∗ ﻝﻠﻤﺸـﺭﻭﻉ
ﻓﻲ ﻨﻁﺎﻕ ﺍﻝﻤﺠﺎﻻﺕ ﺍﻝﻤﺨﺘﻠﻔﺔ ﻝﻠﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﻴﺘﻁﻠﺏ ﻫـﺫﺍ ﻗﻴـﺎﺱ ﻜـل
ﺍﻝﻤﺴﺎﻫﻤﺎﺕ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﺘﻘﻭﻡ ﺒﻬﺎ ﺃﻴﺎ ﻜـﺎﻥ ﺸـﻜﻠﻬﺎ ،ﺴـﻭﺍﺀ ﻜﺎﻨـﺕ
ﺍﺨﺘﻴﺎﺭﻴﺔ ﺃﻡ ﺇﺠﺒﺎﺭﻴﺔ.
ﻋﻠﻰ ﺃﻥ ﻴﺘﻡ ﺫﻝﻙ ﺒﺘﻨﺎﻭل ﻜل ﻤﺠﺎل ﻤﻥ ﻤﺠﺎﻻﺕ ﺃﻨﺸﻁﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻝﻠﺸﺭﻜﺔ ﺍﻝﻤﺫﻜﻭﺭﺓ ﺒﺼﻔﺔ ﻤﺴﺘﻘﻠﺔ ،ﺜﻡ ﺘﻭﻀﻴﺢ ﻜﻴﻔﻴﺔ ﻗﻴﺎﺱ ﻜل ﻤﻨﻬﻤﺎ ﻓـﻲ ﻀـﻭﺀ
ﺍﻹﻤﻜﺎﻨﻴﺎﺕ ﺍﻝﻤﺘﻭﻓﺭﺓ ﻭﺍﻝﺘﺯﺍﻤ ﹰﺎ ﺒﻤﻌﻴﺎﺭ ﺇﻤﻜﺎﻨﻴﺔ ﺘﻁﺒﻴﻕ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻋﻤﻠﻴ ﹰﺎ.
♦ ﻓﻲ ﻤﺠﺎل ﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺀ:
ﻴﺘﻭﺠﺏ ﻋﻠﻰ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺘﺤﻘﻴﻕ ﺍﻝﻤﺴـﺘﻭﻴﺎﺕ ﺍﻝﻘﻴﺎﺴـﻴﺔ
ﻝﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺀ ﻓﻲ ﺍﻝﺠﻭ ﺍﻝﺨﺎﺭﺠﻲ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻝﻤﻨﻊ ﺃﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ.
ﻭﺘﻌﺩ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺘﻀﺤﻴﺔ ﺇﺠﺒﺎﺭﻴﺔ ﻤﻥ ﺠﺎﻨﺏ ﺍﻝﻤﺸـﺭﻭﻉ ﻤﻘﺎﺒـل ﺤﺼـﻭل
ﺍﻝﻤﺠﺘﻤﻊ ﻋﻠﻰ ﻤﻨﻔﻌﺔ ﻤﻨﻊ ﺃﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ ،ﺤﻴﺙ ﻴﺘﻡ ﻗﻴﺎﺱ ﺫﻝﻙ ﻋﻠﻰ ﺃﺴـﺎﺱ ﻤﻨـﻊ
ﺍﻝﻀﺭﺭ.
∗ 45N -آ;" ا ";*8ه ا 4L pF%ا>0ر آ ;Lا5.%د ا ;Kmا ;*B P !|?N 4ا*1ة.
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ﻭﺃﻫﻡ ﺒﻨﻭﺩ ﻫﺫﻩ ﺍﻝﺘﻜﻠﻔﺔ ﻫﻲ :ﺃﺠﻬﺯﺓ ﺭﻗﺎﺒﺔ ﺍﻝﺘﻠـﻭﺙ ،ﻭﻤﺼـﺭﻭﻓﺎﺕ ﺘﺸـﻐﻴﻠﻬﺎ
ﻭﺍﻝﻤﺼﺭﻭﻓﺎﺕ ﺍﻹﺩﺍﺭﻴﺔ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﻬﺎ ،ﻭﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﺤﻭﺙ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﺘﻠﻭﺙ .ﻭﻜـﺫﻝﻙ
ﻴﺘﻡ ﻗﻴﺎﺱ ﺃﻋﺒﺎﺀ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻻﺨﺘﻴﺎﺭﻴﺔ ﺒﻤﻘﺩﺍﺭ ﺘﻜﻠﻔﺔ ﻋﻤﻠﻴـﺎﺕ ﺍﻝﺭﻗﺎﺒـﺔ
ﺍﻹﻀﺎﻓﻴﺔ ﻝﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺀ.
ﻋ ﺭﻑ ﺍﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﻲ ،1ﺒﺄﻨﻪ ﺍﻝﻔﺴﺎﺩ ﺍﻝﺫﻱ ﻴﺼﻴﺏ ﻤﻜﻭﻨﺎﺕ ﺍﻝﺒﻴﺌﺔ ،ﻓﻴـﺅﺜﺭ
ﺤﻴﺙ
ﻓﻴﻬﺎ ﻭﻴﻐﻴﺭ ﻤﻥ ﻜل ﺃﻭ ﺒﻌﺽ ﺼﻔﺎﺘﻬﺎ ﻭﺨﻭﺍﺼﻬﺎ؛ ﻤﻤﺎ ﻴـﺅﺩﻱ ﺇﻝـﻰ ﺇﺘﻼﻓﻬـﺎ ﺃﻭ
ﺇﻫﻼﻜﻬﺎ.
ﻭﻜﺫﻝﻙ ﻫﻭ ﻗﻴﺎﻡ ﺍﻹﻨﺴﺎﻥ ﺒﺸﻜل ﻤﺒﺎﺸﺭ ﺃﻭ ﻏﻴﺭ ﻤﺒﺎﺸﺭ ﺇﺭﺍﺩﻱ ﺃﻭ ﻏﻴـﺭ ﺇﺭﺍﺩﻱ
ﺒﺈﺩﺨﺎل ﺃﻱ ﻤﻥ ﺍﻝﻤﻭﺍﺩ ،ﻭﺍﻝﻌﻭﺍﻤل ﺍﻝﻤﻠﻭﺜﺔ ﻓﻲ ﻋﻨﺎﺼﺭ ﺍﻝﺒﻴﺌﺔ ﺍﻝﻁﺒﻴﻌﻴﺔ ،ﻭﺍﻝﺫﻱ ﻴﻨﺸﺄ
ﻤﻥ ﺨﻼﻝﻪ ﺘﺄﺜﻴﺭ ﻋﻠﻰ ﺼﺤﺔ ﺍﻹﻨﺴﺎﻥ ﺃﻭ ﺍﻝﻨﺒﺎﺕ ﺃﻭ ﺍﻝﺤﻴﻭﺍﻥ ،ﺃﻭ ﺃﻱ ﺃﺫﻯ ﻝﻠﻤـﻭﺍﺭﺩ
ﻭﺍﻝﻨﻅﻡ ﺍﻝﺒﻴﺌﻴﺔ.2
ﺃﻨﻭﺍﻉ ﺍﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﻲ ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﻭﺃﻀﺭﺍﺭﻩ:ﺃﻭﻻ :ﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺀ :3ﻴﻌﻨﻲ ﻫﺫﺍ ﺍﻝﺘﻠﻭﺙ ﻭﺠﻭﺩ ﻤﺎﺩﺓ ﺃﻭ ﺃﻜﺜﺭ ﻓﻲ ﺍﻝﻬﻭﺍﺀ ﺍﻝﺠـﻭﻱ
ﺍﻝﻌﺎﺩﻱ ﺒﻨﺴﺏ ﺘﺯﻴﺩ ﻋﻥ ﺍﻝﻨﺴﺏ ﺍﻝﻤﺴﻤﻭﺡ ﺒﻬﺎ؛ ﻤﻤﺎ ﻴﻀﺭ ﺒﺎﻹﻨﺴﺎﻥ ﻭﺍﻝﺤﻴـﻭﺍﻥ
ﻭﺍﻝﻨﺒﺎﺕ ﻭﺍﻝﻤﻤﺘﻠﻜﺎﺕ ،ﻭﻴﻌﺩ ﻫﺫﺍ ﺍﻝﺘﻠﻭﺙ ﺍﻷﺨﻁﺭ ﺒﻴﻥ ﺃﻨﻭﺍﻉ ﺍﻝﺘﻠﻭﺙ ،ﻷﻨﻪ ﻴﺴﺒﺏ
ﺘﻤﺯﻕ ﻓﻲ ﻁﺒﻘﺔ ﺍﻷﻭﺯﻭﻥ ﺍﻝﺘﻲ ﺘﺤﻤﻲ ﺍﻹﻨﺴﺎﻥ ﻤﻥ ﺍﻷﺸـﻌﺔ ﻓـﻭﻕ ﺍﻝﺒﻨﻔﺴـﺠﻴﺔ
ﺍﻝﻘﺎﺩﻤﺔ ﻤﻥ ﺍﻝﻔﻀﺎﺀ ﺍﻝﺨﺎﺭﺠﻲ ،ﻭﺘﻘﺴﻡ ﻤﻠﻭﺜﺎﺕ ﺍﻝﻬﻭﺍﺀ ﺇﻝﻰ :ﻤﻠﻭﺜـﺎﺕ ﺼـﻠﺒﺔ،
ﻭﻏﺎﺯﺍﺕ ،ﻭﺃﺒﺨﺭﺓ ،ﻭﺍﻫﻡ ﺍﻝﻤﻠﻭﺜﺎﺕ ﺍﻝﺼﻠﺒﺔ ﻫﻲ:
ﺍﻻﺤﺘﺭﺍﻕ :ﻜﻤﺎﻓﻲ ﺍﺤﺘﺭﺍﻕ ﺍﻝﻭﻗﻭﺩ. - 1ﺤﺴﻥ ﺸﺤﺎﺘﻪ" ،ﺍﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﻲ ﻓﻴﺭﻭﺱ ﺍﻝﻌﺼﺭ -ﺍﻝﻤﺸﻜﻠﺔ ﺃﺴﺒﺎﺒﻬﺎ ﻭﻁﺭﻕ ﻤﻭﺍﺠﻬﺘﻬﺎ" ،ﺩﺍﺭ ﺍﻝﻨﻬﻀﺔ ﺍﻝﻌﺭﺒﻴﺔ ،ﺍﻝﻘـﺎﻫﺭﺓ،
ﻁ،1999 ،2ﺹ.3
2
-ﻤﺤﻤﺩ ﺃﺒﻭ ﺍﻝﻘﺎﺴﻡ"،ﻨﺒﺫﻩ ﻋﻥ ﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺀ ﻭﻁﺭﻕ ﻤﻌﺎﻝﺠﺘﻬﺎ" ،ﻤﺠﻠﺔ ﺃﺴﻴﻭﻁ ﻝﻠﺩﺭﺍﺴﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ" ،ﺠﺎﻤﻌـﺔ ﺃﺴـﻴﻭﻁ،ﺍﻝﻌﺩﺩ
ﺍﻝﺭﺍﺒﻊ ،ﻴﻨﺎﻴﺭ1993ﻡ،ﺹ .59
3
-ﺍﺤﻤﺩ ﺃﺒﻭ ﺍﻝﻌﺯ "،ﻤﺸﺎﻜل ﻗﻴﺎﺱ ﺘﻜﺎﻝﻴﻑ ﻭﺃﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺌﻲ ﺍﻝﻨﺎﺘﺞ ﻋﻥ ﺍﻝﺼﻨﺎﻋﺔ" ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴـﺔ ﻝﻼﻗﺘﺼـﺎﺩ
ﻭﺍﻝﺘﺠﺎﺭﺓ ،ﺠﺎﻤﻌﺔ ﻋﻴﻥ ﺸﻤﺱ ،ﺍﻝﻘﺎﻫﺭﺓ،ﻋﺩﺩ ،2002 ،1ﺹ.99
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ﻤﺘﻔﺭﻗﺎﺕ :ﺘﻨﻅﻴﻑ ﺍﻝﻤﻨﺎﺯل ﺍﻝﻨﺎﺘﺞ ﻋﻥ ﺍﻝﺘﻠﻭﺙ.ﺃﻤﺎ ﺍﻝﻤﻠﻭﺜﺎﺕ ﺍﻝﻐﺎﺯﻴﺔ ﻭﺍﻷﺒﺨﺭﺓ ﻓﻬﻲ:1
.1ﺜﺎﻨﻲ ﺃﻜﺴﻴﺩ ﺍﻝﻜﺒﺭﻴﺕ :ﻭﻫﻭ ﻨﺎﺘﺞ ﻋﻥ ﺍﺤﺘﺭﺍﻕ ﺍﻝﻭﻗﻭﺩ ﻤﺜل :ﺍﺤﺘﺭﺍﻕ ﺍﻝﻤﻨﺘﺠﺎﺕ
ﺍﻝﺒﺘﺭﻭﻝﻴﺔ.
.2ﻜﺒﺭﻴﺘﻴﺩ ﺍﻝﻬﻴﺩﺭﻭﺠﻴﻥ :ﻭﻫﻭ ﺍﻷﺨﻁﺭ ،ﺤﻴﺙ ﺍﻨﻪ ﻴﺅﺩﻱ ﺇﻝﻰ ﻭﻓـﺎﺓ ﺍﻷﺸـﺨﺎﺹ
ﺍﻝﻤﺘﻌﺭﻀﻴﻥ ﻝﻪ ﺇﺫﺍ ﺘﺠﺎﻭﺯﺕ ﻜﻤﻴﺔ ﺍﻝﺘﺭﻜﻴﺯ ﻋﻥ ﺤﺩ ﻤﻌﻴﻥ.
.3ﺃﻭل ﻭﺜﺎﻨﻲ ﺃﻜﺴﻴﺩ ﺍﻝﻜﺭﺒﻭﻥ :ﻴﺅﺩﻱ ﺃﻭل ﺃﻜﺴﻴﺩ ﺍﻝﻜﺭﺒﻭﻥ ﺇﻝﻰ ﺘﺨﻔـﻴﺽ ﻜﻤﻴـﺔ
ﺍﻷﻜﺴﺠﻴﻥ ﺍﻝﺘﻲ ﻴﻔﺘﺭﺽ ﺘﻭﺍﺠﺩﻫﺎ ﻓﻲ ﺩﻡ ﺍﻹﻨﺴﺎﻥ ،ﻭﻴﻨﺘﺞ ﻋﻨـﻪ ﺍﻀـﻁﺭﺍﺒﺎﺕ
ﻋﻀﻭﻴﺔ ﻭﻭﻅﻴﻔﻴﺔ ﻝﻠﺠﺴﻡ ،ﺃﻤﺎ ﺜﺎﻨﻲ ﺃﻜﺴﻴﺩ ﺍﻝﻜﺭﺒﻭﻥ ﻓﻭﺠﻭﺩﻩ ﺒﻜﻤﻴﺎﺕ ﻜﺒﻴـﺭﺓ
ﻓﻲ ﺍﻝﻬﻭﺍﺀ ﻴﺅﺜﺭ ﻋﻠﻰ ﻤﻅﻬﺭ ﺍﻝﺒﻴﺌﺔ ،ﻭﻴﺴﺒﺏ ﺃﻀﺭﺍﺭ ﺼﺤﻴﺔ.
.4ﺍﻜﺎﺴﻴﺩ ﺍﻝﻨﻴﺘﺭﻭﺠﻴﻥ :ﺘﻌﺘﺒﺭ ﻤﻥ ﺍﻝﻐﺎﺯﺍﺕ ﺍﻝﺴـﺎﻤﺔ ،ﻭﺘـﺅﺩﻱ ﺇﻝـﻰ ﻤﺎﻴﺴـﻤﻰ
ﺒﺎﻝﻀﺒﺨﻥ ،ﺤﻴﺙ ﻝﻬﺎ ﺘﺄﺜﻴﺭ ﻋﻠﻰ ﺍﻝﻐﺩﺩ ﺍﻝﺩﻤﻌﻴﺔ ﺒﺎﻹﻨﺴﺎﻥ.
.5ﺍﻝﻬﻴﺩﺭﻭﻜﺭﺒﻭﻨﺎﺕ :ﺘﺘﻤﺜل ﻓﻲ ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻝﻤﺭﻜﺒﺎﺕ ﺍﻝﻌﻀﻭﻴﺔ ﺍﻝﺘﻲ ﺘﺸـﺘﻤل
ﻋﻠﻰ ﺍﻝﻜﺭﺒﻭﻥ ﻭﺍﻝﻬﻴﺩﺭﻭﺠﻴﻥ ،ﻭﺒﻌﺽ ﻤﺭﻜﺒﺎﺕ ﺍﻻﺴﺘﻴﻠﻴﻥ ﻭﺍﻻﻴﺜﻠﻴﻥ ﻭﺍﻝﺒﺭﻭﺒﺎﻥ
ﻭﻫﺫﻩ ﺍﻝﻌﻨﺎﺼﺭ ﻀﺎﺭﺓ ﺇﺫﺍ ﺘﺠﺎﻭﺯﺕ ﺤﺩ ﻤﻌﻴﻥ.
ﺜﺎﻨﻴ ﹰﺎ :ﺍﻝﺘﻠﻭﺙ ﺍﻝﻀﻭﻀﺎﺌﻲ :2ﻴﻌﺩ ﻫﺫﺍ ﺍﻝﺘﻠﻭﺙ ﻤﻥ ﻋﻨﺎﺼﺭ ﺍﻝﺘﻠﻭﺙ ﺍﻝﺘـﻲ ﻅﻬـﺭﺕ
ﻨﺘﻴﺠﺔ ﺍﻨﺘﺸﺎﺭ ﺍﻝﻨﻅﻡ ﺍﻵﻝﻴﺔ ﻭﺍﻝﺘﻜﻨﻭﻝﻭﺠﻴﺔ ﺍﻝﻤﺴﺘﺨﺩﻤﺔ ﻓﻲ ﺍﻝﻤﺼﺎﻨﻊ ،ﻭﻴﻌـﺭﻑ ﻫـﺫﺍ
ﺍﻝﺘﻠﻭﺙ ﺒﺄﻨﻪ :ﺘﺩﺍﺨل ﻤﺯﻴﺞ ﻤﻥ ﺍﻷﺼﻭﺍﺕ ﺍﻝﻤﺯﻋﺠﺔ ﺍﻝﺘﻲ ﺘﺅﺜﺭ ﻋﻠﻰ ﺼﺤﺔ ﺍﻹﻨﺴﺎﻥ
ﺍﻝﻌﻀﻭﻴﺔ ﻭﺠﻬﺎﺯﻩ ﺍﻝﻌﺼﺒﻲ ﺇﺫﺍ ﺘﺠﺎﻭﺯﺕ ﺍﻝﺤﺩﻭﺩ ﺍﻝﻤﺴﻤﻭﺡ ﺒﻪ ،ﺤﻴﺙ ﻴـﺅﺩﻱ ﺇﻝـﻰ
ﺍﻝﺘﻭﺘﺭ ﺍﻝﺫﻱ ﻴﺅﺩﻱ ﺇﻝﻰ ﺍﻝﻘﺭﺤﺔ ﻭﻀﻐﻁ ﺍﻝﺩﻡ.
1
-ﻤﺤﻤﺩ ﻤﺤﻤﻭﺩ ﺴﺎﻝﻡ ﻏﻨﻴﻡ "،ﺘﻠﻭﻴﺙ ﺍﻝﻬﻭﺍﺀ" ،ﻤﺠﻠﺔ ﺃﺴﻴﻭﻁ ﻝﻠﺩﺭﺍﺴﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ ،ﺠﺎﻤﻌﺔ ﺃﺴـﻴﻭﻁ ،ﺍﻝﻌـﺩﺩ5،1993ﻡ ،ﺹ
ﺹ.51-50
- 2و*<<<<< 4=<<<<<<B -ا "،4<<<<<<*1درا/////ت ( //////ا//////#آ ا !//////ا/////ة" ،دار ا !<<<<<<" -<<<<<<+1واز<<<<<<،
ا%ردن،ن،2002،ص.94
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ﻭﻴﻘﺎﺱ ﻫﺫﺍ ﺍﻝﺘﻠﻭﺙ ﻋﻠﻤﻴ ﹰﺎ ﺒﻘﻴﺎﺱ ﻴﺴﻤﻰ)ﺍﻝﺩﻴﺴﺒل∗( ،1ﺒﺤﻴـﺙ ﻻﻴﺯﻴـﺩ ﺍﻝﺤـﺩ
ﺍﻝﻤﺴﻤﻭﺡ ﺒﻪ ﻋﻥ ) ،(DB85ﻭﺇﺫﺍ ﺯﺍﺩ ﻋﻥ ﺫﻝﻙ ﺴﺘﺯﻴﺩ ﻨﺴﺒﺔ ﺇﺼﺎﺒﺔ ﺍﻝﻌﻤـﺎل ﺒﻬـﺫﺍ
ﺍﻝﺜﻠﻭﺙ ﺍﻝﺴﻤﻌﻲ ،ﻭﺒﺎﻝﺘﺎﻝﻲ ﺴﻴﺯﻴﺩ ﻨﺴﺒﺔ ﺍﻹﺠﺎﺯﺍﺕ ﺍﻝﻤﺭﻀﻴﺔ ﻝﻠﻌﺎﻤﻠﻴﻥ ،ﻭﻋﻠﻴﻪ ﺴﻴﻨﺘﺞ
ﺨﺴﺎﺌﺭ ﻨﺘﻴﺠﺔ ﺍﻨﺨﻔﺎﺽ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻝﺩﻯ ﺍﻝﻌﺎﻤﻠﻴﻥ ﺍﻝﻤﺼﺎﺒﻴﻥ.
ﻭﻤﻥ ﺨﻼل ﺍﻻﻁﻼﻉ ﻋﻠﻰ ﺴﺠﻼﺕ ﺍﻝﻤﺼﻔﺎﺓ ﻝﻌﺎﻡ 2007ﻻﻴﻭﺠﺩ ﺃﻴﺔ ﺒﻴﺎﻨـﺎﺕ
ﺘﺅﻜﺩ ﻗﻴﺎﺱ ﻫﺫﺍ ﺍﻝﺘﻠﻭﺙ ،ﻝﺫﻝﻙ ﺴﻴﻠﺠﺄ ﺍﻝﺒﺎﺤﺙ ﺇﻝﻰ ﺃﺴﻠﻭﺏ ﺍﻝﺘﺤﻤﻴل ﻝﺘﺤﺩﻴﺩ ﻨﺼـﻴﺏ
ﻜل ﻤﺭﺽ ،ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺘﻜﻠﻔﺔ ﺘﻘﺩﻴﻡ ﻭﺤﺩﺓ ﻭﺍﺤﺩﺓ ﻤﻥ ﺍﻝﺨﺩﻤﺎﺕ ﺍﻝﻌﻼﺠﻴﺔ ،ﻭﺍﻝﺘﻲ
ﻴﻤﻜﻥ ﺍﺴﺘﺨﺭﺍﺠﻬﺎ ﻋﻥ ﻁﺭﻴﻕ ﻗﺴﻤﺔ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻹﺠﻤﺎﻝﻴـﺔ ﻝﻠﻭﺤـﺩﺓ ﺍﻝﻌﻼﺠﻴـﺔ ﻋﻠـﻰ
ﻤﺨﺭﺠﺎﺕ ﺍﻝﻨﺸﺎﻁ ﺍﻝﻔﻌﻠﻲ ﻝﺘﻠﻙ ﺍﻝﻭﺤﺩﺓ؛ ﺒﻐﻴﺔ ﺍﻝﺘﻭﺼل ﺇﻝﻰ ﺘﺤﺩﻴﺩ ﻤﻌﺩل ﺘﻜﻠﻔﺔ ﻭﺤﺩﺓ
ﺍﻝﺨﺩﻤﺔ ،ﻭﺒﺎﻝﺘﺎﻝﻲ ﻓﺎﻥ ﺘﻜﻠﻔﺔ ﻋﻼﺝ ﺍﻝﻤﺭﻴﺽ ﺘﺘﻤﺜل ﺒﻤﺠﻤﻭﻉ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻨﺸﺎﻁ ﺍﻝﻤﻘﺩﻤﺔ
ﻝﻠﻤﺭﻴﺽ ﻭﺍﻝﺘﻲ ﻜﺎﻨﺕ ﻤﻥ ﻨﺘﺎﺌﺠﻬﺎ ﺘﺤﺴﻴﻥ ﺼﺤﺔ ﺍﻝﻤﺭﻴﺽ.
ﺃ ﻤﺎ ﻝﻭ ﻝﺠﺄﺕ ﺍﻝﺸﺭﻜﺔ ﻻﺴﺘﺨﺩﺍﻡ ﺍﻝﻭﺍﻗﻴﺎﺕ ﺍﻝﻤﻀﺎﺩﺓ ﻝﻠﻀﻭﻀﺎﺀ ﻓـﺎﻥ ﺘﻜﻠﻔﺘﻬـﺎ
ﺘﺤﺴﺏ ﻜﺎﻷﺘﻲ:2
ﺘﻜﻠﻔﺔ ﺍﻝﻭﺍﻗﻴﺎﺕ = ﺍﻝﻌﺩﺩ × ﺍﻝﺘﻜﻠﻔﺔ
ﻭﻴﺤﺴﺏ ﻗﺴﻁ ﺍﻻﺴﺘﻬﻼﻙ ﻜﺎﻝﺘﺎﻝﻲ:
ﺍﻝﺘﻜﻠﻔﺔ /ﺍﻝﻌﻤﺭ ﺍﻹﻨﺘﺎﺠﻲ
ﺜﺎﻝﺜ ﹰﺎ :ﺍﻝﻤﺨﻠﻔﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ:
ﺘﻠﺠﺄ ﺍﻝﻌﺩﻴﺩ ﻤﻥ ﺍﻝﻤﺼﺎﻨﻊ ﺇﻝﻰ ﺇﻝﻘﺎﺀ ﻓﻀﻼﺘﻬﺎ ﺍﻝﺼﻠﺒﺔ ﻓﻲ ﺍﻷﻨﻬﺎﺭ ﻭﺍﻝﻤﺠﺎﺭﻱ ﺃﻭ
ﻁﻤﺭﻫﺎ ﺘﺤﺕ ﺍﻷﺭﺽ؛ ﻤﻤﺎ ﻴﺴﺒﺏ ﺘﻠﻭﺙ ﻝﻠﺘﺭﺒﺔ ﻭﺍﻝﺒﻴﺌﺔ ﺍﻝﻤﺤﻴﻁﺔ ﺒﻬﺎ.1
∗ -ه 4ا-ة ا-" ;*A*Hة ا<9ت وه< <*H+س <sر 3<* ،4أن ا<<j M5ت }< ]<8ذن ا c<A ;!<"0ه<
!Kjد@ ،#0وان - 85أ6> Pز 6Nوز ،iوذ 7@ tا> ;*[KNا[ ]*. ;5ا-ول ا ;<*.!5ر[< ،1977;<@ 13Wوان
أي jت \ ] -ا -1اA P%ف ^1ا!Eر #+5.و bKmNإ.c*=B
- 1و* 4=B -ا ،4*1ا; 1ا> ،Vص ص 120-118
-?+ - 2ا -0 ،#EKاB !jر 4 ،ا-و "،46sا#آ ا! اة" ،دار ا@*!ة "! واز< ،ن،
ا%ردن2004،م.
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ﻭﻤﻥ ﺨﻼل ﺩﺭﺍﺴﺔ ﺍﻝﺒﺎﺤﺙ ،ﻭﺠﺩ ﺃﻥ ﻋﻤﻠﻴﺎﺕ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﻴﻨﺘﺞ ﻋﻨﻬﺎ
ﻤﺨﻠﻔﺎﺕ ﺍﻝﺼﻭﺩﺍ ﺍﻝﻜﺎﻭﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻜﺔ ﻴﺘﻡ ﺍﻝﺘﺨﻠﺹ ﻤﻥ ﺍﻝﻘﺴﻡ ﺫﻭ ﺍﻝﺭﺍﺌﺤـﺔ ﺍﻝﻜﺭﻴﻬـﺔ
ﻤﻨﻬﺎ ﻋﻥ ﻁﺭﻴﻕ ﺇﻋﺎﺩﺓ ﺍﻝﺩﻭﺭﺍﻥ ﻓﻲ ﻭﺤﺩﺍﺕ ﺍﻹﻨﺘﺎﺝ ،ﺒﻴﻨﻤﺎ ﻴﺘﻡ ﺘﺠﻔﻴﻑ ﺍﻝﻘﺴﻡ ﺍﻵﺨﺭ
ﻓﻲ ﺒﺭﻙ ﺍﺴﻤﻨﺘﻴﻪ ﺨﺎﺼﺔ .ﺃﻤﺎ ﺍﻝﻤﺨﻠﻔﺎﺕ ﺍﻝﻤﻌﺩﻨﻴﺔ ﻭﺍﻹﻁﺎﺭﺍﺕ ﻓﻴﺘﻡ ﺒﻴﻌﻬﺎ ﻜﺨﺭﺩﻭﺍﺕ
ﻝﻠﺴﻭﻕ ﺍﻝﻤﺤﻠﻲ ،ﻭﻴﺘﻡ ﺍﻻﺤﺘﻔﺎﻅ ﺒﻤﺨﻠﻔﺎﺕ ﺍﻝﻤﻭﺍﺩ ﺍﻝﻜﻴﻤﺎﻭﻴﺔ ﻭﺍﻝﻤﻭﺍﺩ ﺍﻝﻨﺎﺘﺠـﺔ ﻋـﻥ
ﺃﻋﻤﺎل ﺘﺭﻤﻴﻡ ﺍﻝﻭﺤﺩﺍﺕ ﻓﻲ ﺃﻤﺎﻜﻥ ﻤﺨﺼﺼﺔ ﻝﺫﻝﻙ ،ﻝﺤﻴﻥ ﺍﻻﻨﺘﻬﺎﺀ ﻤﻥ ﺘﺠﻬﻴﺯ ﻤﻜﺏ
ﺍﻝﻨﻔﺎﻴﺎﺕ ﺍﻝﺨﻁﺭﺓ ،ﻝﻴﺘﻡ ﺘﺼﺭﻴﻔﻬﺎ ﻓﻴﻪ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻝﺙ:
ﻓﺼل ﺍﻝﺘﺸﺎﺒﻙ ﺒﻴﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺘﺒﻭﻴﺒﻬﺎ
ﺍﻭ ﹰﻻ :ﻓﺼل ﺍﻝﺘﺸﺎﺒﻙ ﺒﻴﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻝﻠﺸﺭﻜﺔ ﻋﻴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ
.1ﻤﺠﺎل ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ) ﻤﻨﻊ ﺍﻝﺘﻠﻭﺙ(:
ﻤﻥ ﺨﻼل ﻋﻨﺎﺼﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﻭﺠﻭﺩﺓ ﻓﻲ ﺍﻝﺴﺠﻼﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻝﻌﺎﻡ 2007ﻡ،
ﻭﺘﻘﺭﻴﺭ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﻓﻲ ﺴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ ،ﻗﺎﻡ ﺍﻝﺒﺎﺤﺙ ﺒﺘﺒﻭﻴﺏ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﺘﺘﻌﻠـﻕ
ﺒﺎﻝﻤﺠﺎل ﺍﻝﺒﻴﺌﻲ ﻭﻤﻨﻊ ﺍﻝﺘﻠﻭﺙ ﺇﻝﻰ ﻤﺎﻴﻠﻲ:
ﺠﺩﻭل ﺭﻗﻡ)(1
ﻨﻭﻉ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﺍﻝﻤﺒﻠﻎ ﺒﺎﻝﺩﻴﻨﺎﺭ ﺍﻷﺭﺩﻨﻲ
ﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﺨﻠﺹ ﻤﻥ ﺍﻝﻤﺨﻠﻔﺎﺕ ﻭﺍﻝﻤﻭﺍﺩ ﺍﻝﺨﻁﺭﺓ
46780
ﺘﻜﺎﻝﻴﻑ ﻓﻼﺘﺭ ﺍﻝﻬﻭﺍﺀ
ﺼﻔﺭ
ﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺸﺎﺭﻜﺔ ﻤﻊ ﺍﻝﺠﻬﺎﺕ ﺍﻝﺭﺴﻤﻴﺔ ﻓﻴﻤﺎ ﻴﺨﺹ ﻗﻀﺎﻴﺎ
ﺍﻝﺒﻴﺌﺔ
ﺘﺭﻜﻴﺏ ﺼﻭﺍﻨﻲ ﻝﺒﺭﺝ ﺍﻝﻨﺯﻉ ﻓﻲ ﻭﺤﺩﺓ ﻤﻌﺎﻝﺠﺔ ﺍﻝﻤﻴﺎﺓ
ﺍﻝﻤﻠﻭﺜﺔ
25000
50000
- 1ا W**H ;!H+ ;*6J+ "،4s!L -ا!0 40A1ا x+ر[ ;.اث !02 ،آ Rا.ث وارا/ت ا;<5+= ،!/Q
اHه!ة ،ا-5د1،2000م،ص ص.81-80
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ﻤﻌﺎﻝﺠﺔ ﺍﻝﻤﻴﺎﺓ ﺍﻝﻌﺎﺩﻤﺔ ﺩﺍﺨل ﺍﻝﻤﺼﻔﺎﺓ
35842
ﺘﻜﺎﻝﻴﻑ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻝﺘﻨﺎﻀﺢ ﺍﻝﻌﻜﺴﻲ ﻝﺘﻘﻠﻴل ﻜﻤﻴﺎﺕ ﺍﻝﻤﻭﺍﺩ
ﺘﻌﺫﺭ ﺍﻝﺤﺼﻭل
ﺍﻝﻜﻴﻤﺎﻭﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻜﺔ
ﻋﻠﻴﻬﺎ
ﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺒﺘﻤﻭﻴل ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﺘﻲ ﺘﻬﺩﻑ ﺇﻝﻰ ﻗﻴﺎﺱ
ﺘﺭﻜﻴﺯ ﺍﻝﻤﻠﻭﺜﺎﺕ ﺍﻝﻐﺎﺯﻴﺔ
ﺍﻝﻤﺠﻤﻭﻉ
23000
180622
ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ
ﻭﻫﻨﺎﻙ ﻋﻤﻠﻴﺎﺕ ﻝﻭﺼﻑ ﺍﻝﺒﻌﺩ ﺍﻝﻜﻤﻲ ﻝﻨﺸﺎﻁ ﺍﻝﺸﺭﻜﺔ ،ﻭﺘﺘﻌﻠﻕ ﺒﺎﻝﻨﻭﺍﺤﻲ ﺍﻝﻜﻤﻴـﺔ
ﻭﺍﻝﻔﻨﻴﺔ ﻝﻸﻀﺭﺍﺭ ﺍﻝﺒﻴﺌﻴﺔ .ﻭﻴﺘﻡ ﺫﻝﻙ ﻤﻥ ﺨﻼل ﺘﺤﺩﻴﺩ ﺍﻵﺘﻲ:1
ﺘﺤﺩﻴﺩ ﺍﻝﻜﻤﻴﺎﺕ ﺍﻝﻤﺴﻤﻭﺡ ﺒﻬﺎ ﻻﻨﺒﻌﺎﺙ ﻋﻨﺎﺼﺭ ﺍﻝﺘﻠﻭﺙ.
ﻭﻨﺭﻤﺯ ﻝﻬﺎ ﺒﺎﻝﺭﻤﺯ} ﻙ ﺙ ﻡ {
ﻴﺘﻡ ﺘﺤﺩﻴﺩ ﺍﻝﻜﻤﻴﺎﺕ ﺍﻝﻔﻌﻠﻴﺔ ﻝﻌﻨﺎﺼﺭ ﺍﻝﺘﻠﻭﺙ.
ﻭﻨﺭﻤﺯ ﻝﻬﺎ ﺒﺎﻝﺭﻤﺯ } ﻙ ﺙ ﻑ {
ﺘﺤﺩﻴﺩ ﻋﻨﺎﺼﺭ ﺍﻝﺘﻠﻭﺙ ﻏﻴﺭ ﺍﻝﻤﺴﻤﻭﺡ ﺒﻪ ﻝﻠﺘﺤﻜﻡ ﺒﻬﺎ ﺃﻭ ﺇﺯﺍﻝﺘﻬﺎ.
ﻭﻴﺭﻤﺯ ﻝﻬﺎ ﺒﺎﻝﺭﻤﺯ } ﻙ ﺙ ﻍ { ،ﻭﻴﺤﺴﺏ ﻜﺎﻵﺘﻲ :
ﻙ ﺙ ﻍ = ﻙ ﺙ ﻑ ) (-ﻙ ﺙ ﻡ
ﻭﻴﻁﻠﻕ ﻋﻠﻰ ﻨﺎﺘﺞ ﺍﻝﻌﻼﻗﺔ ﺍﻝﺴﺎﺒﻘﺔ ﺒﺎﻝﻘﺩﺭ ﺍﻝﺯﺍﺌﺩ ﻝﻠﺘﻠﻭﺙ ،ﻭﻴـﺘﻡ ﺘﺤﺩﻴـﺩﻩ ﻋﻠـﻰ
ﻤﺴﺘﻭﻯ ﻜل ﻋﻨﺼﺭ ﻤﻥ ﻋﻨﺎﺼﺭ ﺍﻝﺘﻠﻭﺙ ،ﻭﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﻝﻤﻨﺸﺄﺓ ﻜﻜل .
ﺇﻥ ﺍﻷﺴﺎﻝﻴﺏ ﺍﻝﻤﺴﺘﺨﺩﻤﺔ ﻷﻏﺭﺍﺽ ﻗﻴﺎﺱ ﺘﻜﺎﻝﻴﻑ ﻤﻌﺎﻝﺠﺔ ﻭﺇﺯﺍﻝﺔ ﺍﻝﺘﻠﻭﺙ ﺘﺘﻭﻗـﻑ
ﻋﻠﻰ ﺍﻝﺘﺸﻐﻴل ﻭﺍﻹﻨﺘﺎﺝ ،ﻭﺃﻴﻀﺎ ﻋﻠﻰ ﺍﻝﻅﺭﻭﻑ ﺍﻝﻤﺤﻴﻁﺔ ﺒﻨﺸﺄﺓ ﻋﻨﺎﺼـﺭ ﺍﻝﺘﻜـﺎﻝﻴﻑ،
ﻭﻴﺘﺠﻪ ﺍﻻﻫﺘﻤﺎﻡ ﺒﺘﻁﺒﻴﻕ ﺍﻷﺴﺎﻝﻴﺏ ﺍﻷﻜﺜﺭ ﺩﻗ ﹰﺔ ﻝﻘﻴﺎﺱ ﺘﻠﻙ ﺍﻝﺘﻜﻠﻔﺔ ،ﻭﺫﻝﻙ ﻜﻠﻤﺎ ﺍﺘﺠﻬـﺕ
-1ﻋﺒﺩ ﺍﻝﻌﻅﻴﻡ ﺼﻘﺭ" ،ﻨﻤﻭﺫﺝ ﻤﻘﺘﺭﺡ ﻝﻘﻴﺎﺱ ﺘﻜﻠﻔﺔ ﺇﺯﺍﻝﺔ ﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ ﺍﻝﻨﺎﺘﺞ ﻋﻥ ﻨﺸﺎﻁ ﺘﻜﺭﻴﺭ ﺍﻝﺒﺘﺭﻭل ﻓﻲ ﻤﺼﺭ" ،ﺭﺴﺎﻝﺔ
ﺩﻜﺘﻭﺭﺍﻩ ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ ،ﺠﺎﻤﻌﺔ ﻗﻨﺎﺓ ﺍﻝﺴﻭﻴﺱ ،ﺍﻹﺴﻤﺎﻋﻴﻠﻴﺔ ) ،(2000ﺹ ﺹ .74 -71
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ﻤﻌﺩﻻﺕ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺇﻝﻰ ﺍﻻﺭﺘﻔﺎﻉ ،ﻭﻴﻌﺘﻤﺩ ﺍﻷﺴﻠﻭﺏ ﺍﻝﻤﻼﺌﻡ ﻝﻘﻴﺎﺱ ﺘﻜﻠﻔﺔ ﺍﻝﻤﻌﺎﻝﺠـﺔ ﺃﻭ
ﺇﺯﺍﻝﺔ ﺍﻝﺘﻠﻭﺙ ﻋﻠﻰ ﻤﺎ ﻴﻠﻲ:1
ﺃ -ﺍﻝﺘﻌﺭﻑ ﻋﻠﻰ ﻤﺴﺘﻭﻴﺎﺕ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻤﺴﻤﻭﺡ ﺒﻬﺎ ﺒﺎﻝﺒﻴﺌﺔ ﺍﻝﻤﺤﻴﻁـﺔ ،ﺃﻱ ﺇﻋـﺩﺍﺩ
ﻤﺠﻤﻭﻋﺔ ﻤﻥ ﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﺘﻲ ﺘﺼﻑ ﺩﺭﺠﺎﺕ ﺍﻝﺘﻠﻭﺙ ﺍﻝﺘﻲ ﻴﻤﻜـﻥ ﺃﻥ ﺘﺘﺤﻤـل
ﻤﺴﺌﻭﻝﻴﺘﻬﺎ ﺍﻝﺠﻬﺔ ﺍﻝﻤﺴﺒﺒﺔ ﻝﻠﺘﻠﻭﺙ ،ﻭﺍﻥ ﻫﺫﻩ ﺍﻝﻤﻌﺎﻴﻴﺭ ﺘﺨﺘﻠﻑ ﻤﻥ ﺩﻭﻝﺔ ﻷﺨﺭﻯ
ﻭﻤﻥ ﻤﻨﻁﻘﺔ ﻷﺨﺭﻯ ﺩﺍﺨل ﺍﻝﺩﻭﻝﺔ ﺍﻝﻭﺍﺤﺩﺓ ،ﻭﺫﻝﻙ ﺒﺎﺨﺘﻼﻑ ﺩﺭﺠﺎﺕ ﺍﻝﺘﻠـﻭﺙ
ﺍﻝﻨﺎﺘﺠﺔ ﻤﻥ ﺍﻝﻤﺼﺎﺩﺭ ﺍﻝﻤﺨﺘﻠﻔﺔ.
ﺏ -ﺘﺤﺩﻴﺩ ﻤﺩﺨل ﻗﻴﺎﺱ ﺘﻜﻠﻔﺔ ﻨﻅﻡ ﻤﻌﺎﻝﺠﺔ ﻭﺇﺯﺍﻝﺔ ﺍﻝﺘﻠﻭﺙ ،ﻭﻴﻌﺘﺒﺭ ﺍﻝﺘﻌﺭﻑ ﻋﻠـﻰ
ﻁﺒﻴﻌﺔ ﻋﻨﺼﺭ ﺍﻝﺘﻜﻠﻔﺔ ﻤﺭﺸﺩﹰﺍ ﻝﺘﺤﺩﻴﺩ ﻤﺩﺨل ﻭﻁﺭﻴﻘﺔ ﻗﻴﺎﺱ ﺫﻝـﻙ ﺍﻝﻌﻨﺼـﺭ،
ﻭﻤﻥ ﺍﻝﻌﻭﺍﻤل ﺍﻝﻤﺘﺤﻜﻤﺔ ﻓﻲ ﺘﻜﻠﻔﺔ ﻭﺇﺯﺍﻝﺔ ﺍﻝﺘﻠﻭﺙ ﻤﻌﺎﻴﻴﺭ ﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ ،ﻭﻨﻅـﻡ
ﺍﻝﺴﻼﻤﺔ ﺍﻝﻤﻌﻤﻭل ﺒﻬﺎ ﺒﺎﻹﻀﺎﻓﺔ ﺇﻝﻰ ﻁﺭﻴﻘﺔ ﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ ﻨﻅﺎﻡ ﺭﻗﺎﺒﺔ ﺍﻝﺘﻠﻭﺙ.
ﺇﻥ ﺘﻜﺎﻝﻴﻑ ﺇﺯﺍﻝﺔ ﺍﻝﺘﻠﻭﺙ ،ﻭﺍﻝﺘﺨﻠﺹ ﻤﻥ ﺍﻝﻨﻔﺎﻴﺎﺕ ﻭﺘﺠﻨﺒﻬـﺎ ،ﺘﻌﺘﺒـﺭ ﻤـﻥ
ﻀﻤﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ ،ﻭﻜﺫﻝﻙ ﺘﻜﺎﻝﻴﻑ ﺇﺯﺍﻝﺔ ﺍﻻﺴﺒﺴﺘﻭﺱ∗ ﻤﻥ ﺍﻝﻤﺒﺎﻨﻲ ﻭﺘﻨﻅﻴـﻑ
ﺍﻝﺯﻴﺕ ﺍﻝﻤﻨﺴﻜﺏ ﻋﻠﻰ ﺍﻷﺭﺽ ﻜﻠﻬﺎ ﺘﺴﺘﻭﻓﻲ ﺸﺭﻭﻁ ﺍﻻﻋﺘـﺭﺍﻑ ﺒﻬـﺎ ﻜﺘﻜـﺎﻝﻴﻑ
ﺒﻴﺌﻴﺔ.
ﺃﻤﺎ ﺍﻝﻐﺭﺍﻤﺎﺕ ﻭﺍﻝﻌﻘﻭﺒﺎﺕ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻝﺒﻴﺌﺔ ﻓﺈﻨﻬـﺎ ﻻﺘـﺩﺨل ﻀـﻤﻥ ﺘﻌﺭﻴـﻑ
ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﺔ ﻫﺫﻩ ،ﻷﻨﻬﺎ ﻻﺘﺴﻔﺭ ﻋﻥ ﺘﺤﻘﻴﻕ ﻓﻭﺍﺌـﺩ ﻓـﻲ ﺍﻝﻤﺴـﺘﻘﺒل ﻭﻴﺘﻁﻠـﺏ
ﺍﻹﻓﺼﺎﺡ ﻋﻨﻬﺎ ﻓﻲ ﺒﻴﺎﻥ ﺍﻝﺩﺨل .2ﻓﺎﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ ﻫﻲ ﻜﺎﻓﺔ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺘﺨﺫﺓ ﺃﻭ
1- The Organization for Economic Co-operation and development, A Paper Read : At the
working party on trade and Environment “The polluter pays principle, As it relates to
international trade”, OECD. Paris, (2002), pp 34-35.
∗ -ا>@0Aس :ه ا5ا^ ا #5K. 4B0. ;H9اث 0s ]+ر وأ c.!NوAاه.
- 2ﺍﻝﻤﺠﻤﻊ ﺍﻝﻌﺭﺒﻲ ﻝﻠﻤﺤﺎﺴﺒﻴﻥ ﺍﻝﻘﺎﻨﻭﻨﻴﻴﻥ ﻭﺍﻷﻤﻡ ﺍﻝﻤﺘﺤﺩﺓ "،ﺍﻝﻤﻌﺎﻝﺠﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻹﺒﻼﻍ ﺍﻝﻤﺎﻝﻲ ﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﺔ" ،ﺇﺭﺸﺎﺩﺍﺕ
ﻓﺭﻴﻕ ﺍﻝﺨﺒﺭﺍﺀ ﺍﻝﺤﻜﻭﻤﻲ ﺍﻝﺩﻭﻝﻲ ﺍﻝﻌﺎﻤل ﺍﻝﻤﻌﻨﻲ ﺒﺎﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻝﻺﺒﻼﻍ) ﻓﻘﺭﺓ ﺩﺍل(1999،ﻡ ،ﺹ.7
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ﺍﻝﻤﻁﻠﻭﺏ ﺍﺘﺨﺎﺫﻫﺎ ﻹﺩﺍﺭﺓ ﺍﻵﺜﺎﺭ ﺍﻝﺒﻴﺌﻴﺔ ﺍﻝﺘﻲ ﺘﺘﺭﺘﺏ ﻋﻠﻰ ﻨﺸـﺎﻁ ﻤﺅﺴﺴـﺔ ﻤـﺎ
ﺒﻁﺭﻴﻘﺔ ﻤﺴﺅﻭﻝﺔ ﺒﻴﺌﻴ ﹰﺎ.
ﺜﺎﻨﻴ ﹰﺎ :ﺍﻻﻋﺘﺭﺍﻑ ﺒﺎﻝﺘﻜﺎﻝﻴﻑ ﻭﺍﻻﻝﺘﺯﺍﻤﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ
ﻻ ،ﻭﺘﻘﻴﺩ ﻓـﻲ
"ﻴﻨﺒﻐﻲ ﺍﻻﻋﺘﺭﺍﻑ ﺒﺎﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ ﻓﻲ ﺍﻝﻔﺘﺭﺓ ﺍﻝﺘﻲ ﺘﺤﺩﺩ ﻓﻴﻬﺎ ﺍﻭ ﹰ
ﺒﻴﺎﻥ ﺍﻝﺩﺨل ﻓﻭﺭﺍﹰ ،ﺃﻤﺎ ﺇﺫﺍ ﺍﺴﺘﻭﻓﻴﺕ ﺸﺭﻭﻁ ﺍﻻﻋﺘﺭﺍﻑ ﺒﻬﺎ ﻜﺄﺼل ﻓﻴﻨﺒﻐﻲ ﺭﺴﻤﻠﺘﻬﺎ
ﻭﺇﻁﻔﺎﺅﻫﺎ ﻓﻲ ﺒﻴﺎﻥ ﺍﻝﺩﺨل ﻋﻠﻰ ﻤﺩﻯ ﺍﻝﻔﺘﺭﺓ ﺍﻝﺤﺎﻝﻴﺔ ﻭﺍﻝﻔﺘﺭﺍﺕ ﺍﻝﻤﺴﺘﻘﺒﻠﻴﺔ ﺍﻝﻤﻨﺎﺴﺒﺔ
ﻤﺜل :ﺍﻷﺠﻬﺯﺓ ﻭﺍﻝﻤﻌﺩﺍﺕ ﺍﻝﺨﺎﺼﺔ ﺒﺘﻨﻘﻴﺔ ﺍﻝﻬﻭﺍﺀ".
ﺍﻻﻋﺘﺭﺍﻑ ﺒﺎﻻﻝﺘﺯﺍﻤﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ•:
ﻴﺘﻡ ﺍﻻﻋﺘﺭﺍﻑ ﻋﺎﺩ ﹰﺓ ﺒﺎﻻﻝﺘﺯﺍﻤﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ ،ﻭﻗﻴﺎﺴﻬﺎ ﻤﺘﻰ ﻜﺎﻥ ﻫﻨـﺎﻙ ﺍﻝﺘـﺯﺍﻡ
ﻋﻠﻰ ﺍﻝﻤﺅﺴﺴﺔ ﺒﺘﺤﻤل ﻜﻠﻔﺔ ﺒﻴﺌﻴﺔ ،ﺴﻭﺍﺀ ﻜﺎﻥ ﻀﻤﻥ ﺇﻝﺯﺍﻡ ﻗﺎﻨﻭﻨﻲ ﺃﻡ ﺍﺨﺘﻴـﺎﺭﻱ،
ﻭﻓﻲ ﺍﻝﻭﻗﺕ ﻨﻔﺴﻪ ،ﻻﻴﻨﺒﻐﻲ ﻤﻨﻊ ﻤﺅﺴﺴﺔ ﻤﻥ ﺍﻻﻋﺘﺭﺍﻑ ﺒﺎﻝﺘﺯﺍﻡ ﺒﻴﺌﻲ ﻝﻤﺠـﺭﺩ ﺃﻥ
ﺇﺩﺍﺭﺘﻬﺎ ﻻﺘﺘﻤﻜﻥ ﻤﻥ ﻓﻲ ﺘﺎﺭﻴﺦ ﻻﺤﻕ ﻤﻥ ﺍﻝﻭﻓﺎﺀ ﺒﺎﻻﻝﺘﺯﺍﻡ ،ﻭﻓﻲ ﺤﺎﻻﺕ ﻨﺎﺩﺭﺓ ﻗﺩ
ﻴﺴﺘﺤﻴل ﺘﻘﺩﻴﺭ ﻤﺒﻠﻎ ﺍﻻﻝﺘﺯﺍﻡ ﺍﻝﺒﻴﺌﻲ ﻜﻠﻴ ﹰﺎ ﺃﻭ ﺠﺯﺌﻴ ﹰﺎ ،ﻫﺫﺍ ﻻﻴﻤﻨـﻊ ﺍﻝﻤﺅﺴﺴـﺔ ﻤـﻥ
ﺍﻝﻜﺸﻑ ﻋﻥ ﺘﻘﺩﻴﺭ ﺍﻝﺘﺯﺍﻡ ﺒﻴﺌﻲ ﻓﻲ ﺍﻹﻴﻀﺎﺤﺎﺕ ﺍﻝﻤﺘﻤﻤﺔ ﻝﻠﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻤﻊ ﺫﻜـﺭ
ﺴﺒﺏ ﺍﺴﺘﺤﺎﻝﺔ ﺍﻝﺘﻘﺩﻴﺭ ﻝﺫﻝﻙ ﺍﻝﺒﻨﺩ.
ﺃﻤﺎ ﻋﻨﺩ ﻭﻗﻭﻉ ﻀﺭﺭ ﺒﻴﺌﻲ ﻴﺘﺼل ﺒﻤﻤﺘﻠﻜﺎﺕ ﺍﻝﻤﺅﺴﺴﺔ ﺃﻭ ﻤﻤﺘﻠﻜﺎﺕ ﺃﺨـﺭﻯ
ﻻﻴﻘﻊ ﻓﻴﻬﺎ ﺍﻝﺘﺯﺍﻡ ﻋﻠﻰ ﺍﻝﻤﺅﺴﺴﺔ ﺒﺈﺼﻼﺤﻬﺎ ،ﻴﻨﺒﻐﻲ ﺍﻝﻜﺸﻑ ﻋﻥ ﻤﺩﻯ ﺍﻝﻀﺭﺭ ﻓﻲ
ﺍﻹﻴﻀﺎﺤﺎﺕ ﺍﻝﻤﺘﻤﻤﺔ ﻝﻠﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺃﻭ ﺘﻘﺭﻴﺭ ﺨﺎﺭﺠﻲ ،ﻭﺇﺫﺍ ﻜﺎﻥ ﻫﻨﺎﻙ ﺇﻤﻜﺎﻨﻴـﺔ
ﺒﺠﻭﺍﺯ ﺇﺼﻼﺡ ﻫﺫﺍ ﺍﻝﻀﺭﺭ ﻓﻲ ﻭﻗﺕ ﻤﺎ ﻓﻲ ﺍﻝﻤﺴﺘﻘﺒل ،ﻭﺠﺏ ﺍﻝﻜﺸﻑ ﻋﻥ ﻫـﺫﺍ
ﺍﻝﺨﺼﻡ ﺍﻻﺤﺘﻤﺎﻝﻲ ﻓﻲ ﺍﻹﻴﻀﺎﺤﺎﺕ ﺃﻭ ﺘﻘﺭﻴﺭ ﻤﻨﻔﺼل.
•
-ﺍﻝﻤﺎﺩﺓ)ﻭﺍﻭ( ﺭﻗﻡ 23 ،22ﻤﻥ ﻨﻔﺱ ﺍﻝﻤﺭﺠﻊ ﺍﻝﺴﺎﺒﻕ ،ﺹ 8
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אאא
א
.2ﻤﺠﺎل ﺘﻨﻤﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ)ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﺒﺸﺭﻴﺔ(:
ﺘﺘﻤﺜل ﺃﻨﺸﻁﺔ ﺍﻝﺸﺭﻜﺔ ﺒﻤﺠﺎل)ﺘﻨﻤﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ( ﺒﺎﻵﺘﻲ:
) (1-2ﺘﻜﺎﻝﻴﻑ ﺘﻭﻓﻴﺭ ﺍﻝﺭﻋﺎﻴﺔ ﺍﻝﻁﺒﻴﺔ ﻝﻠﻌـﺎﻤﻠﻴﻥ)ﺍﻝﺩﺍﺨﻠﻴـﺔ ﻭﺍﻝﺨﺎﺭﺠﻴـﺔ( ﻨﺘﻴﺠـﺔ
ﺍﻝﺘﻠﻭﺙ.
ﻭﻫﻨﺎ ﺴﻴﺘﻡ ﺤﺴﺎﺏ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻌﻼﺝ ،ﻭﺫﻝﻙ ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺘﻜﻠﻔـﺔ ﺘﻘـﺩﻴﻡ ﻭﺤـﺩﺓ
ﻭﺍﺤﺩﺓ ﻤﻥ ﺍﻝﺨﺩﻤﺎﺕ ﺍﻝﻌﻼﺠﻴﺔ ﻋﻠﻰ ﻤﺨﺭﺠﺎﺕ ﺍﻝﻨﺸﺎﻁ ﺍﻝﻔﻌﻠﻲ ﻝﺘﻠﻙ ﺍﻝﻭﺤﺩﺓ؛ ﻝﻠﺘﻭﺼـل
ﺇﻝﻰ ﺘﺤﺩﻴﺩ ﻤﻌﺩل ﺘﻜﻠﻔﺔ ﻭﺤﺩﺓ ﺍﻝﺨﺩﻤﺔ ،ﻭﺫﻝﻙ ﻝﺘﻌﺫﺭ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻝﻁﺭﻴﻘـﺔ ﺍﻝﻤﺒﺎﺸـﺭﺓ،1
ﺤﻴﺙ ﺘﺴﻤﻰ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺒﺘﻜﺎﻝﻴﻑ ﺍﻝﻔﺸل ﻏﻴﺭ ﺍﻝﻤﺩﺭﻜﺔ.
ﻤﻥ ﺨﻼل ﺍﻝﺴﺠﻼﺕ ﺍﻹﺤﺼﺎﺌﻴﺔ ﻝﻘﺴﻤﻲ ﺍﻝﺼﺤﺔ ﻭﺍﻝﺴﻼﻤﺔ ﺍﻝﻤﻬﻨﻴﺔ ﻓﻲ ﻤﺼـﻔﺎﺓ
ﺍﻝﺒﺘﺭﻭل ﺘﻡ ﺍﻝﺤﺼﻭل ﻋﻠﻰ ﺴﺠﻼﺕ ﺍﻝﻤﺭﺍﺠﻌﺎﺕ ﺍﻝﻴﻭﻤﻴـﺔ ﻝﻠﻤﺭﻀـﻰ ،ﻭﺍﻝﺒﻁﺎﻗـﺎﺕ
ﺍﻝﺼﺤﻴﺔ ﻝﻠﻌﺎﻤﻠﻴﻥ ﻝﻤﺭﺍﺠﻌﻲ ﻗﺴﻡ ﺍﻝﺼﺤﺔ ﺍﻝﻌﺎﻤﺔ ﻓﻲ ﺍﻝﻤﺼـﻔﺎﺓ ،ﻭﻜـﺫﻝﻙ ﺴـﺠﻼﺕ
ﺇﺼﺎﺒﺎﺕ ﺍﻝﻌﻤل ﻓﻲ ﻗﺴﻡ ﺍﻝﺴﻼﻤﺔ ﺍﻝﻤﻬﻨﻴﺔ ،ﺃﻤﻜﻥ ﺍﻝﺨﺭﻭﺝ ﺒﺘﻘﺩﻴﺭ ﺃﻭﻝﻲ ﻝﻌﺩﺩ ﺍﻝﺤـﺎﻻﺕ
ﺍﻝﻤﺼﺎﺒﺔ ﺒﺄﻤﺭﺍﺽ ﺍﻝﺘﻠﻭﺙ.
ﻭﻨﺴﺘﻁﻴﻊ ﺍﻝﺨﺭﻭﺝ ﺒﺘﻘﺩﻴﺭ ﻝﻌﺩﺩ ﺍﻝﺤﺎﻻﺕ ﺍﻝﻤﺼﺎﺒﺔ ﺒﺄﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ ﺒﻴﻥ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻲ
ﺃﻨﺸﻁﺔ ﺍﻝﻤﺼﻔﺎﺓ ﺍﻝﻤﺨﺘﻠﻔﺔ ﻤﺒﻭﺒﺔ ﺤﺴﺏ ﺃﻗﺴﺎﻡ ﺍﻝﻤﺼﻔﺎﺓ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻭﺍﻝﺨﺩﻤﺎﺕ ﺍﻹﻨﺘﺎﺠﻴﺔ،
ﻭﻫﻲ ﻜﺎﻝﺘﺎﻝﻲ:
ﺠﺩﻭل ﺭﻗﻡ) (2ﺘﻘﺩﻴﺭ ﺍﻝﺤﺎﻻﺕ ﺍﻝﻤﺼﺎﺒﺔ ﺒﺄﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ ﺒﻴﻥ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻲ ﺃﻨﺸﻁﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
ﺍﻷﺭﺩﻨﻴﺔ ﻝﻌﺎﻡ2007ﻡ.
ﻨﻭﻉ ﺍﻝﻤﺭﺽ
1
ﺍﻝﻨﺴﺒﺔ ﺍﻝﻤﺌﻭﻴﺔ ﺍﻝﻤﻘﺩﺭﺓ
ﺃﻤﺭﺍﺽ ﻀﻐﻁ ﺍﻝﺩﻡ
%23
ﺃﻤﺭﺍﺽ ﺍﻝﺠﻬﺎﺯ ﺍﻝﻌﺼﺒﻲ
%21
-ﻨﺠﺎﺓ ﺍﻝﻨﻴﺵ "،ﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﺩﻫﻭﺭ ﺍﻝﺒﻴﺌﻲ ﻭﺸﺤﺔ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﻁﺒﻴﻌﻴﺔ" ،ﻤﻨﺸﻭﺭﺍﺕ ﺍﻝﻤﻌﻬﺩ ﺍﻝﻌﺭﺒﻲ ﻝﻠﺘﺨﻁﻴﻁ ،ﺍﻝﻜﻭﻴﺕ ،ﺍﺒﺭﻴل
1999،ﻡ ،ﺹ29
133
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ﺍﻷﻤﺭﺍﺽ ﺍﻝﺠﻠﺩﻴﺔ
%17
ﺃﻤﺭﺍﺽ ﺍﻝﺠﻬﺎﺯ ﺍﻝﺘﻨﻔﺴﻲ
%10
ﺃﻤﺭﺍﺽ ﺍﻝﻌﻅﺎﻡ ﻭﺍﻝﻤﻔﺎﺼل
%8
ﺃﻤﺭﺍﺽ ﺍﻝﻘﻠﺏ
%6
ﺃﻤﺭﺍﺽ ﺍﻝﻌﻴﻭﻥ
%5
ﺃﻤﺭﺍﺽ ﺍﻝﺴﻤﻊ ﻭﺍﻷﺫﻥ
%3
אאא
א
ﺍﻝﻤﺼﺩﺭ :ﺍﻝﺴﺠﻼﺕ ﺍﻹﺤﺼﺎﺌﻴﺔ ﻝﻠﻘﺴﻡ ﺍﻝﻁﺒﻲ ﻓﻲ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﻝﻌﺎﻡ2007
ﺘﻭﻀﻴﺢ ﻝﻠﺠﺩﻭل ﺍﻝﺴﺎﺒﻕ:
ﻴﻼﺤﻅ ﻤﻥ ﺍﻝﺠﺩﻭل ﺍﻝﺴﺎﺒﻕ ،ﺇﻥ ﺍﻏﻠﺏ ﺤﺎﻻﺕ ﺍﻹﺼﺎﺒﺔ ﺒﺄﻤﺭﺍﺽ ﺍﻝﺘﻠﻭﺙ ﺇﻨﻤـﺎ
ﺘﻌﻭﺩ ﻝﻠﻤﻠﻭﺜﺎﺕ ﺍﻝﻬﻭﺍﺌﻴﺔ ﺍﻝﻤﻨﺒﻌﺜﺔ ﻤﻥ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ،ﻭﻫﻲ ﺍﻝﺴﺒﺏ ﺍﻝﺭﺌﻴﺱ ﻝﻺﺼﺎﺒﺔ
ﺒﺄﻤﺭﺍﺽ ﺍﻝﺠﻬﺎﺯ ﺍﻝﺘﻨﻔﺴﻲ ،ﻭﺃﻤﺭﺍﺽ ﺍﻝﻘﻠﺏ ،ﻭﺍﻝﺠﻬﺎﺯ ﺍﻝﻌﺼﺒﻲ ،ﻭﺃﻤﺭﺍﺽ ﺍﻝﺩﻡ.
ﺤﻴﺙ ﺇﻥ ﻝﺒﻌﺽ ﺍﻝﻤﻠﻭﺜﺎﺕ ﺍﻝﻬﻭﺍﺌﻴﺔ ﻗﺎﺒﻠﻴﺔ ﻝﻠﺘﻔﺎﻋل ﺩﺍﺨل ﺍﻝﺠﺴﻡ ﻤﺴـﺒﺒﺔ ﺒﻌـﺽ
ﺃﻤﺭﺍﺽ ﺍﻝﻤﻔﺎﺼل ﻭﺍﻝﻌﻅﺎﻡ ،ﻤﺜل :ﺍﻝﻐﺎﺯ ﺍﻝﺴﺎﻡ ﺍﻝﻤﻨﺒﻌﺙ ﻤـﻥ ﻤـﺎﺩﺓ ﺭﺍﺒـﻊ ﺍﻴﺜﻴـل
ﺍﻝﺭﺼﺎﺹ ،ﻭﻴﺄﺘﻲ ﺒﻌﺩﻫﺎ ﺍﻝﻌﻭﺍﻤل ﺍﻝﻜﻴﻤﺎﻭﻴﺔ ﻭﺍﻝﻔﻴﺯﻴﺎﺌﻴﺔ ﻝﺒﻌﺽ ﺍﻝﻤﻭﺍﺩ ﺍﻝﻤﺴﺘﺨﺩﻤﺔ ﻓﻲ
ﺃﻨﺸﻁﺔ ﺍﻝﻤﺼﻔﺎﺓ ﻭﺍﻝﺘﻲ ﻴﻜﻭﻥ ﻝﻬﺎ ﺍﻷﺜﺭ ﺍﻝﻜﺒﻴﺭ ﻓﻲ ﺤﺩﻭﺙ ﺍﻷﻤﺭﺍﺽ ﺍﻝﺠﻠﺩﻴﺔ ،ﻭﺒﻌﺽ
ﺃﻤﺭﺍﺽ ﺍﻝﻌﻴﻭﻥ ﻭﺍﻝﻌﻅﺎﻡ ،ﻤﺜل :ﻤﺎﺩﺓ ﺍﻝﺒﻨﺯﻴﻥ ﻭﺍﻝﺒﻨﺯﻭل ﻭﺍﻝﺼﻭﺩﺍ ﺍﻝﻜﺎﻭﻴﺔ .ﻭﺘﺄﺘﻲ ﻓﻲ
ﺍﻝﻤﺭﺘﺒﺔ ﺍﻷﺨﻴﺭﺓ ﺍﻝﻀﻭﻀﺎﺀ ﺍﻝﻌﺎﻝﻴﺔ)ﺍﻝﻤﻠﻭﺜﺎﺕ ﺍﻝﺤﺴﻴﺔ( ﻭﻴﻜﻭﻥ ﺘﺄﺜﻴﺭﻫﺎ ﻏﺎﻝﺒ ﹰﺎ ﺍﻹﺼﺎﺒﺔ
ﺒﺄﻤﺭﺍﺽ ﺍﻝﺴﻤﻊ ﻭﺍﻷﺫﻥ ،ﻭﺃﻤﺭﺍﺽ ﺍﻝﺠﻬﺎﺯ ﺍﻝﻌﺼﺒﻲ ،ﻭﺨﻔﺔ ﻭﻓﻘﺩﺍﻥ ﺍﻝﺴﻤﻊ.
) (1-1-2ﺘﺤﺩﻴﺩ ﻭﻗﻴﺎﺱ ﺘﻜﺎﻝﻴﻑ ﺘﻨﻤﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻲ ﺍﻝﻤﺼﻔﺎﺓ
ﺍﻝﺨﻁﻭﺓ ﺍﻷﻭﻝﻰ :ﺘﻘﺩﻴﺭ ﻤﻌﺩل ﺘﻜﻠﻔﺔ ﻋﻼﺝ ﺍﻝﻤﺭﺽ ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻔﻌﻠﻴﺔ.
ﺇﻥ ﺘﻘﺩﻴﺭ ﻤﻌﺩل ﺘﻜﻠﻔﺔ ﻋﻼﺝ ﺍﻝﻤﺭﺽ ﺒﺸﻜل ﺴﻠﻴﻡ ﻝﻴﺱ ﺒﺎﻷﻤﺭ ﺍﻝﺒﺴـﻴﻁ ،ﻝـﺫﻝﻙ
ﻴﺘﻭﺠﺏ ﺘﺒﻭﻴﺒﻬﺎ ﺇﻝﻰ ﺘﻜﺎﻝﻴﻑ ﻤﺒﺎﺸﺭﺓ ﻭﺃﺨﺭﻯ ﻏﻴﺭ ﻤﺒﺎﺸﺭﺓ ،ﻭﺍﻝﺘﻜﺎﻝﻴﻑ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭﺓ
ﻴﺘﻭﺠﺏ ﺘﺤﻤﻴﻠﻬﺎ ﻋﻠﻰ ﺍﻷﻨﺸﻁﺔ ﺍﻝﻤﺨﺘﻠﻔﺔ ﻓﻲ ﺍﻝﻭﺤﺩﺍﺕ ﺍﻝﻌﻼﺠﻴﺔ ﺒﻬـﺩﻑ ﺘﺤﺩﻴـﺩ ﻤـﺎ
ﻴﺨﺹ ﺍﻝﻤﺭﺽ ﺍﻝﻭﺍﺤﺩ ﻤﻥ ﺘﻠﻙ ﺍﻝﻌﻨﺎﺼﺭ.
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ﻭﻫﺫﺍ ﻴﺴﺘﺩﻋﻲ ﻭﺠﻭﺩ ﻨﻅﺎﻡ ﺴﻠﻴﻡ ﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺒﺎﻝﻭﺤﺩﺍﺕ ﺍﻝﺼـﺤﻴﺔ ﺍﻝﺘـﻲ
ﺘﺅﻤﻥ ﺍﻝﻌﻼﺝ ﻝﺘﻘﺩﻴﻡ ﺒﻴﺎﻨﺎﺕ ﺩﻗﻴﻘﺔ ﻋﻥ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻌﻼﺝ ﺍﻝﻁﺒﻲ ﻝﻜل ﻤﺭﺽ ،ﻤﻥ ﺨـﻼل
ﻨﻅﺎﻡ ﺘﻜﺎﻝﻴﻑ ﺍﻷﻭﺍﻤﺭ ﺍﻹﻨﺘﺎﺠﻴﺔ ،ﻭﺫﻝﻙ ﺒﻔﺘﺢ ﺒﻁﺎﻗﺔ ﺨﺎﺼﺔ ﻝﻜل ﻤﺭﻴﺽ ﻴﺴﺠل ﻓﻴﻬـﺎ
ﻨﻭﻉ ﺍﻝﻤﺭﺽ ﻭﺍﻝﺨﺩﻤﺎﺕ ﺍﻝﺘﻲ ﺘﻠﻘﺎﻫﺎ ﻤﻊ ﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ ﻜل ﻨﻭﻉ ﻤﻥ ﻫﺫﻩ ﺍﻝﺨﺩﻤﺎﺕ.
ﻭﻨﻅﺭﹰﺍ ﻷﻥ ﻤﺘﻁﻠﺒﺎﺕ ﻫﺫﺍ ﺍﻝﻨﻅﺎﻡ ﻝﺘﺤﺩﻴﺩ ﺍﻝﺘﻜﻠﻔﺔ )ﻤﻨﻌﺩﻤﺔ( ﻓـﻲ ﺸـﺭﻜﺔ ﻤﺼـﻔﺎﺓ
ﺍﻝﺒﺘﺭﻭل ،ﻝﺫﻝﻙ ﺘﻨﺘﻬﺞ ﺍﻝﺩﺭﺍﺴﺔ ﺍﻷﺴﻠﻭﺏ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭ ﻋﻨﺩ ﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ ﺍﻝﻌﻼﺝ ،ﻭﺫﻝﻙ
ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺘﻜﻠﻔﺔ ﺘﻘﺩﻴﻡ ﻭﺤﺩﺓ ﻭﺍﺤﺩﺓ ﻤﻥ ﺍﻝﺨﺩﻤﺎﺕ ﺍﻝﻌﻼﺠﻴـﺔ ﻋﻠـﻰ ﻤﺨﺭﺠـﺎﺕ
ﺍﻝﻨﺸﺎﻁ ﺍﻝﻔﻌﻠﻲ ﻝﺘﻠﻙ ﺍﻝﻭﺤﺩﺓ؛ ﻝﻠﺘﻭﺼل ﺇﻝﻰ ﺘﺤﺩﻴﺩ ﻤﻌﺩل ﺘﻜﻠﻔﺔ ﻭﺤﺩﺓ ﺍﻝﺨﺩﻤﺔ ،ﻭﺒﺎﻝﺘﺎﻝﻲ
ﻓﺈﻥ ﺘﻜﻠﻔﺔ ﻋﻼﺝ ﺍﻝﻤﺭﺽ ﺘﺘﻤﺜل ﺒﻤﺠﻤﻭﻉ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻨﺸﺎﻁ ﺍﻝﻤﻘﺩﻤﺔ ﻝﻠﻤﺭﻴﺽ ﻝﺘﺤﺴـﻴﻥ
ﺼﺤﺔ ﺍﻝﻤﺭﻴﺽ.1
ﺍﻝﺨﻁﻭﺓ ﺍﻝﺜﺎﻨﻴﺔ :ﺘﺤﺩﻴﺩ ﻭﺤﺩﺓ ﺍﻝﺨﺩﻤﺔ:
ﻤﻥ ﺍﻷﻤﻭﺭ ﺍﻷﺴﺎﺴﻴﺔ ﻝﻘﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻫﻭ ﺃﻥ ﺘﻜﻭﻥ ﺍﻝﺘﻜﻠﻔﺔ ﻤﺠﺘﻤﻌـﺔ ،ﻭﻤﻌﺒـﺭ
ﻋﻨﻬﺎ ﺒﻭﺤﺩﺓ ﺘﻜﻠﻔﺔ ﻭﺤﺩﺓ ﺍﻝﻨﺸﺎﻁ ،ﺃﻭ ﺘﻜﻠﻔﺔ ﻭﺤﺩﺓ ﻭﺍﺤﺩﺓ ﻤﻥ ﺍﻹﻨﺘـﺎﺝ ،ﻝـﺫﻝﻙ ﻴﺠـﺏ
ﺍﺴﺘﺨﺩﺍﻡ ﻭﺤﺩﺓ ﻗﻴﺎﺱ ﻝﻠﻤﺨﺭﺠﺎﺕ ﺘﻜﻭﻥ ﺫﺍﺕ ﻤﻌﻨﻰ ﻝﺘﺤﺩﻴﺩ ﺘﻜﻠﻔـﺔ ﻭﺤـﺩﺓ ﺍﻝﺨﺩﻤـﺔ،
ﻭﺒﺎﻝﻨﺴﺒﺔ ﻝﻠﺤﺎﻻﺕ ﺍﻝﻌﻼﺠﻴﺔ ﺍﻝﺘﻲ ﺘﺴﺘﺩﻋﻲ ﺇﻗﺎﻤﺔ ﺍﻝﻤﺭﻴﺽ ﻓﻴﻬﺎ ﻝﻔﺘﺭﺓ ﻤﻥ ﺍﻝﺯﻤﻥ ﻝﺘﻠﻘﻲ
ﻋﻼﺠﻪ ،ﻓﺎﻥ)ﻤﺭﻴﺽ/ﻴﻭﻡ( ﺘﻌﺩ ﻭﺤﺩﺓ ﻗﻴﺎﺱ ﻤﻨﺎﺴﺒﺔ ﻝﻤﻌﺩل ﻤﺎ ﻴﺘﻠﻘﺎﻩ ﺍﻝﻤـﺭﻴﺽ ﻤـﻥ
ﻋﻨﺎﻴﺔ ﻴﻭﻤﻴﺔ ،ﻜﻤﺎ ﻴﻌﺩ ﻭﺤﺩﺓ ﻗﻴﺎﺱ ﻤﻨﺎﺴﺒﺔ ﻝﺤﺠﻡ ﺍﻝﻨﺸﺎﻁ ﻝﺘﻠﻙ ﺍﻝﻭﺤﺩﺍﺕ ﺍﻝﻌﻼﺠﻴﺔ.2
Schwarts."on the use of the economic concept human in financial statements". The
-
1
accounting review".jan.1991.pp,101-109.
0 -1+ - 2س -.وي" ،ا! ا , !Qا !%9Eوا ،^.A =!+ ،"VI4ص.168
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ﺃﻤﺎ ﺒﺎﻝﻨﺴﺒﺔ ﻝﻠﻭﺤﺩﺍﺕ ﺍﻝﺘﻲ ﺘﻬﺘﻡ ﺒﺘﻘﺩﻴﻡ ﺍﻝﺨﺩﻤﺎﺕ ﺍﻝﺼﺤﻴﺔ ﺍﻝﻌﻼﺠﻴـﺔ ﻤـﻥ ﺩﻭﻥ
ﻤﻜﻭﺙ ﺍﻝﻤﺭﻴﺽ ﻓﻴﻬﺎ ،ﻓﺈﻥ ﻋﺩﺩ ﺍﻝﺯﻴﺎﺭﺍﺕ ﺍﻝﺘﻲ ﻴﻘﻭﻡ ﺒﻬﺎ ﺍﻝﻤـﺭﻴﺽ ﺘﻌـﺩ ﻤﻌﻴـﺎﺭﹰﺍ
ﻤﻨﺎﺴﺒ ﹰﺎ ﻝﻘﻴﺎﺱ ﺤﺠﻡ ﺍﻝﻨﺸﺎﻁ.1
ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﺃﻥ ﻫﻨﺎﻙ ﻤﺠﻤﻭﻋﺔ ﺤﻘﺎﺌﻕ ﻴﺠﺏ ﺫﻜﺭﻫﺎ ﻋﻨﺩ ﺍﺨﺘﻴﺎﺭ ﻭﺤـﺩﺓ ﻗﻴـﺎﺱ
ﻝﺤﺠﻡ ﺍﻝﻨﺸﺎﻁ ﺍﻝﻤﻘﺩﻡ ﺇﻝﻰ ﺍﻝﻤﺭﻀﻰ ﻤﻥ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ:
ﺇﻥ ﺍﻏﻠﺏ ﺍﻝﺤﺎﻻﺕ ﺍﻝﻤﺭﻀﻴﺔ ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﻻﺘﺴﺘﺩﻋﻲ ﺇﻗﺎﻤﺔ ﻝﻠﻤﺭﻴﺽ ،ﻭﺇﻨﻤﺎﻴﺘﻡ ﻋﻼﺠﻬﺎ ﺨﺎﺭﺠﻴ ﹰﺎ ﻤﻥ ﻗﺒل ﺍﻝﻤﺭﻜﺯ ،ﻭﺃﻥ ﺍﻏﻠﺏ ﺍﻝﺤﺎﻻﺕ ﻏﺎﻝﺒ ﹰﺎ ﻤﺎﺘﻜﻭﻥ ﺇﺴﻌﺎﻓﺎﺕ
ﺃﻭﻝﻴﺔ ﻹﻤﺭﺍﺽ ﺘﺸﻜل ﻓﻲ ﻁﺒﻴﻌﺘﻬﺎ ﺃﺯﻤﺎﺕ ،ﻭﻋﻠﻴﻪ ﺘﻜﻭﻥ ﻭﺤﺩﺓ ﺍﻝﻘﻴﺎﺱ ﻝﺤﺠﻡ ﻨﺸﺎﻁ
ﺍﻝﻤﺭﻜﺯ ﺍﻝﻁﺒﻲ ﻓﻲ ﺍﻝﻤﺼﻔﺎﺓ ﻤﻤﺜﻠﺔ )ﺒﻌﺩﺩ ﺍﻝﺯﻴﺎﺭﺍﺕ( ﺍﻝﺘﻲ ﻴﻘﻭﻡ ﺒﻬﺎ ﺍﻝﻤﺭﻀﻰ.
ﺇﻥ ﺍﻏﻠﺏ ﺍﻝﺤﺎﻻﺕ ﺍﻝﻤﺭﻀﻴﺔ ﺍﻝﻤﺤﻭﻝﺔ ﻝﻠﻌﻼﺝ ﺨﺎﺭﺝ ﺍﻝﻤﺼـﻔﺎﺓ ﻴـﺘﻡ ﻤﻌﺎﻝﺠﺘﻬـﺎﺨﺎﺭﺠﻴﺎ ﻓﻲ ﺍﻝﻌﻴﺎﺩﺓ ﺍﻝﺨﺎﺭﺠﻴﺔ ﻝﻠﻤﺴﺘﺸﻔﻰ ،ﻋﺩﺍ ﺒﻌﺽ ﺍﻝﺤﺎﻻﺕ ﺍﻝﻤﺴﺘﻌﺼﻴﺔ ،ﻭﺘﺴﺘﺩﻋﻲ
ﺇﻗﺎﻤﺔ ﺍﻝﻤﺭﻴﺽ ﺩﺍﺨﻠﻴﺎ ﻓﻲ ﺍﻝﻌﻴﺎﺩﺓ ﺍﻝﺩﺍﺨﻠﻴﺔ ﻝﻠﻤﺴﺘﺸﻔﻰ ،ﻭﻋﻠﻴﻪ ﻓﺈﻥ )ﻋﺩﺩ ﺍﻝﺯﻴـﺎﺭﺍﺕ(
ﻭ)ﻋﺩﺩ ﺍﻷﻴﺎﻡ( ﻴﻌﺩ ﻤﻌﻴﺎﺭﹰﺍ ﺠﻴﺩﹰﺍ ﻝﻘﻴﺎﺱ ﺤﺠﻡ ﺍﻝﻨﺸـﺎﻁ ﺍﻝﻤﺘﺤﻘـﻕ ﻝﻠﻌﻴـﺎﺩﺓ ﺍﻝﺩﺍﺨﻠﻴـﺔ
ﻭﺍﻝﺨﺎﺭﺠﻴﺔ ﻝﻠﻤﺴﺘﺸﻔﻰ ﻋﻠﻰ ﺍﻝﺘﻭﺍﻝﻲ.
ﺘﻡ ﺍﻋﺘﻤﺎﺩ ﻋﺩﺩ ﺍﻝﺯﻴﺎﺭﺍﺕ ﻜﻤﻌﻴﺎﺭ ﻝﻘﻴﺎﺱ ﺤﺠﻡ ﺍﻝﻨﺸﺎﻁ ﺍﻝﻔﻌﻠﻲ ﺍﻝﻤﻨﺠﺯ ﻝﻜـل ﻤـﻥﺍﻝﻤﺭﻜﺯ ﺍﻝﻁﺒﻲ ﻝﻠﻤﺼﻔﺎﺓ ،ﻭﺍﻝﻌﻴﺎﺩﺓ ﺍﻝﺨﺎﺭﺠﻴﺔ ﻝﻠﻤﺴﺘﺸﻔﻰ ،ﻭﻤﺠﻤـﻭﻉ ﺃﻴـﺎﻡ ﺍﻝﻤﻜـﻭﺙ
ﻜﻤﻌﻴﺎﺭ ﻝﻘﻴﺎﺱ ﺤﺠﻡ ﺍﻝﻨﺸﺎﻁ ﺍﻝﻔﻌﻠﻲ ﺍﻝﻤﻨﺠﺯ ﻝﻠﻌﻴﺎﺩﺓ ﺍﻝﺩﺍﺨﻠﻴﺔ ﻝﻠﻤﺴﺘﺸﻔﻰ.
ﺍﻝﺨﻁﻭﺓ ﺍﻝﺜﺎﻝﺜﺔ :ﺘﺤﺩﻴﺩ ﺤﺠﻡ ﺍﻝﻨﺸﺎﻁ ﺍﻝﻔﻌﻠﻲ ﻝﻠﻭﺤﺩﺓ ﺍﻝﻌﻼﺠﻴﺔ.
ﺒﻌﺩ ﺘﺤﺩﻴﺩ ﻭﺤﺩﺓ ﺍﻝﺨﺩﻤﺔ ﺍﻝﻌﻼﺠﻴﺔ ،ﻓﺈﻥ ﺍﻝﺨﻁﻭﺓ ﺍﻝﺘﻲ ﺘﻠﻴﻬﺎ ،ﺘﺤﺩﻴﺩ ﻤﻌﺩل ﺍﻝﺘﻜﻠﻔﺔ
ﻝﻌﻼﺝ ﺍﻝﻤﺭﻀﻰ ،ﻭﺫﻝﻙ ﺒﺘﺤﺩﻴﺩ ﺤﺠﻡ ﺍﻝﻨﺸﺎﻁ ﺍﻝﻔﻌﻠﻲ ﻝﻜل ﻤﻥ ﺍﻝﻤﺭﻜﺯ ﺍﻝﻁﺒﻲ ﻭﺍﻝﻌﻴﺎﺩﺓ
ﺍﻝﺩﺍﺨﻠﻴﺔ ﻭﺍﻝﺨﺎﺭﺠﻴﺔ ﻝﻠﻤﺴﺘﺸﻔﻰ.
C - 1رق -1+إ 0D "،#*Aو BGD Dا !I#-7ا.[ ( !Qء ! Yا ?0: !H0G4أس ا#Eط"،
!02ا-9N ،BG4ر ] ا ;*56ا ،M*8 ;*.!5ا-5د ا)،2000 ،!00A ،3ص .29
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ﻭﻤﻥ ﺨﻼل ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﺘﻲ ﺠﻤﻌﻬﺎ ﺍﻝﺒﺎﺤﺙ ﻤﻥ ﺍﻝﺴـﺠﻼﺕ ﺍﻹﺤﺼـﺎﺌﻴﺔ ﻝﻠﻘﺴـﻡ
ﺍﻝﺼﺤﻲ ﻓﻲ ﺍﻝﻤﺼﻔﺎﺓ ،ﻭﺍﻝﺒﻁﺎﻗﺎﺕ ﺍﻝﺼﺤﻴﺔ ﻝﻠﻌﺎﻤﻠﻴﻥ ﺍﻝﻤﺭﻀﻰ ،ﻭﺴﺠﻼﺕ ﻤﺭﺍﺠﻌـﻲ
ﺍﻝﻘﺴﻡ ﺍﻝﺼﺤﻲ ،ﺘﻡ ﺤﺼﺭ ﻋﺩﺩ ﺯﻴﺎﺭﺍﺕ ﻤﺭﺍﺠﻌﻲ ﺍﻝﻤﺭﻜﺯ ﺍﻝﻁﺒﻲ ﺨﻼل ﻓﺘﺭﺓ ﺍﻝﺩﺭﺍﺴﺔ
ﺘﻘﺭﻴﺒ ﹰﺎ ،ﻜﻤﺎﻴﻠﻲ:1
ﻋﺩﺩ ﺯﻴﺎﺭﺍﺕ ﻤﺭﺍﺠﻌﻲ ﺍﻝﻤﺭﻜﺯ ﺍﻝﻁﺒﻲ ﺒﻠﻐﺕ 5840ﺯﻴﺎﺭﺓ ﻤﻭﺯﻋﺔ ﻋﻠﻰ ﻤﺨﺘﻠـﻑﺍﻷﻤﺭﺍﺽ.
ﺤﺼﺔ ﺍﻝﻤﺼﺎﺒﻴﻥ ﺒﺄﻀﺭﺍﺭ ﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ 2565ﺯﻴﺎﺭﺓ. ﺒﻠﻎ ﺤﺠﻡ ﺍﻝﻤﺭﺍﺠﻌﺎﺕ ﻝﻠﻌﻴﺎﺩﺍﺕ ﺍﻝﺨﺎﺭﺠﻴﺔ ﻝﻠﻤﺴﺘﺸﻔﻴﺎﺕ 10000ﺯﻴـﺎﺭﺓ ،ﻭﻜﺎﻨـﺕﺤﺼﺔ ﺍﻝﻤﺼﺎﺒﻴﻥ ﺒﺄﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ ﻤﻥ ﺍﻝﻌﺎﻤﻠﻴﻥ ﺒﺎﻝﻤﺼﻔﺎﺓ ،201ﻭﺒﻠﻎ ﻤﺠﻤـﻭﻉ ﺃﻴـﺎﻡ
ﺍﻝﻤﻜﻭﺙ ﻓﻲ ﺍﻝﻌﻴﺎﺩﺍﺕ ﺍﻝﺩﺍﺨﻠﻴﺔ ﻝﻠﻤﺴﺘﺸﻔﻴﺎﺕ ﻝﺠﻤﻴﻊ ﺍﻝﻤﺭﻀﻰ 4200ﻴـﻭﻡ ،ﻭﺒﻠﻐـﺕ
ﺤﺼﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻤﻥ ﺍﻝﻤﺼﺎﺒﻴﻥ ﺒﺄﻤﺭﺍﺽ ﺍﻝﺘﻠﻭﺙ 25ﻴﻭﻤ ﹰﺎ .ﻭﺍﻝﺠﺩﻭل ﺍﻝﺘﺎﻝﻲ ﻴﻭﻀـﺢ
ﻋﺩﺩ ﺍﻝﺯﻴﺎﺭﺍﺕ ،ﻭﺃﻴﺎﻡ ﺍﻝﻤﻜﻭﺙ ﻝﻠﻤﺭﻀﻰ ﻤـﻥ ﺍﻝﻌـﺎﻤﻠﻴﻥ ﻓـﻲ ﻤﺼـﻔﺎﺓ ﺍﻝﺒﺘـﺭﻭل،
ﻭﺍﻝﻤﺼﺎﺒﻴﻥ ﺒﺄﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ:
ﺠﺩﻭل ﺭﻗﻡ) ( 3ﻋﺩﺩ ﺯﻴﺎﺭﺍﺕ /ﺃﻴﺎﻡ ﻤﻜﻭﺙ ﺍﻝﻤﺭﻀﻰ ﻤﻥ ﻋﺎﻤﻠﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل،
ﻭﺍﻝﻤﺼﺎﺒﻴﻥ ﺒﺄﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ ﻝﻌﺎﻡ2007ﻡ.
∗
ﻨﻭﻉ ﺍﻝﻤﺭﺽ
ﺍﻝﻘﺴﻡ ﺍﻝﺼﺤﻲ
)ﺯﻴﺎﺭﺓ(
ﺍﻝﻌﻴﺎﺩﺍﺕ ﺍﻝﺨﺎﺭﺠﻴﺔ
ﺍﻝﻌﻴﺎﺩﺍﺕ ﺍﻝﺩﺍﺨﻠﻴﺔ
ﻝﻠﻤﺴﺘﺸﻔﻴﺎﺕ)ﺯﻴﺎﺭﺓ( ﻝﻠﻤﺴﺘﺸﻔﻴﺎﺕ)ﻤﺭﻴﺽ/ﻴﻭﻡ(
1
379
15
4
2
380
22
17
3
929
54
32
4
328
18
29
R6A - 1ت ا W@HاK9 40:ة ا!0ولR6A /ت ا! PاR5 ]*1ج Fرج اK9ة.
> ]+آ ;.ا ،cAآه !8 ً 06N ]*0+ار.
∗ WN -إ:ء رً\+ا ع ا!ض ً -.
137
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5
189
7
18
6
145
43
12
7
117
65
34
8
98
34
15
ﺍﻝﻤﺠﻤﻭﻉ
2565
258
161
ﺍﻝﻤﺼﺩﺭ :ﺍﻝﺴﺠﻼﺕ ﺍﻹﺤﺼﺎﺌﻴﺔ ﻝﻠﻘﺴﻡ ﺍﻝﻁﺒﻲ ﻝﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل.
ﺍﻝﺨﻁﻭﺓ ﺍﻝﺭﺍﺒﻌﺔ :ﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ ﺍﻝﻨﺸﺎﻁ ﺍﻹﺠﻤﺎﻝﻲ.
ﻴﺘﻁﻠﺏ ﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ ﻭﺤﺩﺓ ﺍﻝﺨﺩﻤﺔ ﺍﻝﻌﻼﺠﻴﺔ ﺍﻝﻘﻴﺎﻡ ﺒﺘﺤﺩﻴـﺩ ﺇﺠﻤـﺎﻝﻲ ﺍﻝﺘﻜﻠﻔـﺔ
ﺍﻝﻤﺘﺤﻘﻘﺔ ﻝﻠﻭﺤﺩﺓ ﺍﻝﻌﻼﺠﻴﺔ ﺨﻼل ﻓﺘﺭﺓ ﺍﻝﺩﺭﺍﺴﺔ ،ﺤﻴﺙ ﺒﻠﻎ ﺇﺠﻤـﺎﻝﻲ ﺘﻜﻠﻔـﺔ ﺍﻝﻤﺭﻜـﺯ
ﺍﻝﻁﺒﻲ ﻝﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل 120000ﺩﻴﻨﺎﺭ ،ﻤﻥ :ﻤﺒﺎﻨﻲ ،ﻭﺴﻴﺎﺭﺍﺕ ،ﻭﺃﺠﻬﺯﺓ ،ﻭﺘﻜـﺎﻝﻴﻑ
ﺘﺸﻐﻴﻠﻴﺔ.
1
ﻭﻗﺎﻡ ﺍﻝﺒﺎﺤﺙ ﺒﺘﻘﺩﻴﺭ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻹﺠﻤﺎﻝﻴـﺔ ﻝﻠﻌﻴـﺎﺩﺍﺕ ﺍﻝﺨﺎﺭﺠﻴـﺔ ﻝﻠﻤﺴﺘﺸـﻔﻴﺎﺕ
ﻭﺍﻝﻌﻴﺎﺩﺍﺕ ﺍﻝﺩﺍﺨﻠﻴﺔ ،ﻭﺘﺘﻤﺜل ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺒﺎﻝﻘﻴﻤﺔ ﺍﻝﺘﻲ ﺘﺩﻓﻌﻬﺎ ﺍﻝﻤﺼﻔﺎﺓ ﻋﻥ ﻫـﻭﻻﺀ
ﺍﻝﻤﺭﻀﻰ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻝﺩﻴﻬﺎ ﻋﻥ ﻁﺭﻴﻕ ﺍﺸﺘﺭﺍﻜﻬﻡ ﺒﺎﻝﺘﺄﻤﻴﻥ ﺍﻝﺼﺤﻲ ،ﺤﻴﺙ ﻴﺒﻠﻎ ﺇﺠﻤـﺎﻝﻲ
ﺍﻝﺘﺄﻤﻴﻥ ﺍﻝﻤﺩﻓﻭﻉ ﻝﺠﻤﻴﻊ ﺍﻝﻌﺎﻤﻠﻴﻥ) (689888ﺩﻴﻨﺎﺭ ﺃﺭﺩﻨﻲ ،2ﻭﻫﺫﺍ ﻴﻌﻨﻲ ﺃﻥ ﺍﻝﻤﺼـﻔﺎﺓ
ﺘﻘﻭﻡ ﺒﺩﻓﻊ ﻤﺒﻠﻎ ﻭﻗﺩﺭﺓ ) (16.40ﺩﻴﻨﺎﺭ ﺃﺭﺩﻨﻲ ﻋﻥ ﻜل ﻤﻭﻅﻑ ﺸﻬﺭﻴﺎ ،ﻭﻋﻠﻴﻪ ﻓـﺈﻥ
ﺇﺠﻤﺎﻝﻲ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻝﻠﻌﻴﺎﺩﺍﺕ ﺍﻝﺨﺎﺭﺠﻴﺔ ﻭﺍﻝﺨﺎﺭﺠﻴﺔ ﻫﻭ (689888) :ﺩﻴﻨﺎﺭ.
ﻭﻗﺩ ﺘﻡ ﺘﺤﺩﻴﺩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺜﺎﺒﺘﺔ ﻭﺍﻝﻤﺘﻐﻴﺭﺓ ،ﻋﻠﻰ ﺍﻋﺘﺒﺎﺭ ﺃﻥ ﺍﻝﺘﻜـﺎﻝﻴﻑ ﺍﻝﻤﺘﻐﻴـﺭﺓ
ﺘﺘﻐﻴﺭ ﺒﺘﻐﻴﺭ ﻋﺩﺩ ﻤﺭﺍﺠﻌﻲ ﺍﻝﻌﻴﺎﺩﺍﺕ ﺍﻝﺨﺎﺭﺠﻴﺔ ،ﻭﻜﺫﻝﻙ ﻋﺩﺩ ﺍﻝﻤﺭﻀـﻰ ﺍﻝﻤﻘﻴﻤـﻴﻥ،
ﻭﺤﺠﻡ ﺍﻝﺨﺩﻤﺎﺕ ﺍﻝﺘﻲ ﻗﺩﻤﺕ ﻝﻬﻡ ،ﻓﺎﻝﺩﺭﺍﺴﺔ ﻫﻨﺎ ﺘﻬﺩﻑ ﻝﻠﻭﺼﻭل ﺇﻝﻰ ﺘﺤﺩﻴـﺩ ﺘﻜﻠﻔـﺔ
ﺍﻝﺨﺩﻤﺔ ﺍﻝﺼﺤﻴﺔ ،ﻝﺫﻝﻙ ﺘﻌﺘﺒﺭ ﺍﻝﻤﺴﺘﻠﺯﻤﺎﺕ ﺍﻝﺴﻠﻌﻴﺔ ،ﻜﺎﻷﺩﻭﻴﺔ ﻭﺍﻷﻏﺫﻴﺔ ﻓﻲ ﺍﻝﻤﺭﻜـﺯ
ﺍﻝﺼﺤﻲ ﻝﻠﻤﺼﻔﺎﺓ ﺘﻜﺎﻝﻴﻑ ﻤﺘﻐﻴﺭﺓ ،ﺘﺘﻨﺎﺴﺏ ﻁﺭﺩﻴ ﹰﺎ ﻤﻊ ﻤﺠﻤﻭﻉ ﺍﻝﻤﺭﻀﻰ ﻭﺍﻝﻤﻘﻴﻤﻴﻥ.
!V - 1آ; K9+ة ا!0ول ا%رد W@[ – ;*Bا-راAت -ــ [@.@ Wت اBDج واR6A -M*8ت ا5 M*8م .2007
!V - 2آ; K9+ة ا!0ول ا%رد- ;*Bــ آ"R6A Mت ا!وا5 ]*+-m@ 7Nم) -. ،2007ا ]*+lا.(419
138
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ﺃﻤﺎ ﺘﻜﺎﻝﻴﻑ ﻨﻔﻘﺎﺕ ﺍﻝﻤﻭﻅﻔﻴﻥ ،ﻭﺍﻝﻤﺴﺘﻠﺯﻤﺎﺕ ﺍﻝﺨﺩﻤﻴـﺔ ،ﻭﺼـﻴﺎﻨﺔ ﺍﻝﻤﻭﺠـﻭﺩﺍﺕ
ﻭﺍﻻﺴﺘﻬﻼﻜﺎﺕ ،ﻓﺘﻌﺘﺒﺭ ﺘﻜﺎﻝﻴﻑ ﺜﺎﺒﺘﺔ؛ ﻷﻨﻬﺎ ﻻﺘﺘﺄﺜﺭ ﺒﺎﺭﺘﻔﺎﻉ ﻭﺍﻨﺨﻔﺎﺽ ﺤﺠﻡ ﺍﻝﻤﺭﻀﻰ
ﺍﻝﻤﺭﺍﺠﻌﻴﻥ ﻭﺍﻝﻤﻘﻴﻤﻴﻥ.
ﻭﺍﻝﺠﺩﻭل ﺍﻵﺘﻲ ﻴﻭﻀﺢ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻹﺠﻤﺎﻝﻴﺔ ﻝﻠﻭﺤﺩﺍﺕ ﺍﻝﻌﻼﺠﻴﺔ ﻭﻋﻨﺎﺼﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ:
ﺠﺩﻭل ﺭﻗﻡ).(4ﻗﺎﺌﻤﺔ ﺘﺤﺩﻴﺩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻹﺠﻤﺎﻝﻴﺔ ﻝﻠﻭﺤﺩﺍﺕ ﺍﻝﻌﻼﺠﻴﺔ ﻝﻌﺎﻡ2007ﻡ
ﻋﻨﺎﺼﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ
ﺍﻝﻤﺭﻜﺯ ﺍﻝﻁﺒﻲ
ﺍﻝﻌﻴﺎﺩﺍﺕ ﺍﻝﺩﺍﺨﻠﻴﺔ
ﺍﻝﻌﻴﺎﺩﺍﺕ ﺍﻝﺨﺎﺭﺠﻴﺔ
ﻝﻠﻤﺼﻔﺎﺓ)ﺩﻴﻨﺎﺭ(
ﻝﻠﻤﺴﺘﺸﻔﻴﺎﺕ)ﺩﻴﻨﺎﺭ(
ﻝﻠﻤﺴﺘﺸﻔﻴﺎﺕ)ﺩﻴﻨﺎﺭ(
ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺜﺎﺒﺘﺔ:
ﻨﻔﻘﺎﺕ ﺍﻝﻤﻭﻅﻔﻴﻥ
∗161584
ﻤﺴﺘﻠﺯﻤﺎﺕ ﺨﺩﻤﻴﺔ
215
ﺼﻴﺎﻨﺔ ﺍﻝﻤﻭﺠﻭﺩﺍﺕ
20620
ﺍﻻﺴﺘﻬﻼﻙ
78621
ﻤﺠﻤــﻭﻉ ﺍﻝﺘﻜﻠﻔــﺔ
ﺍﻝﺜﺎﺒﺘﺔ
261040
ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺘﻐﻴﺭﺓ:
ﺍﻷﺩﻭﻴﺔ
6780
ﺍﻷﻏﺫﻴﺔ
-
ﻤﺠﻤــﻭﻉ ﺘﻜﻠﻔــﺔ
ﺍﻝﻤﺘﻐﻴﺭﺓ
6780
1
2318
4231
2
∗ !V -آ; K9+ة ا!0ول ا%رد- ;*Bــ آ"R6A Mت روا 7Nا@5 ]*+-mم) -. ،2007إ=HKB 4ت ا.(]*Kz
W<<<N - 1ا!m<<<Aاج ا<<<![<<<6+ ;<<<@[ ^<<<!C ]<<< Wع ا<<< ]*+lا 41<<<9ا@<<<ي <<<-<<< Pد ا<<<!<<< W<<<| ]*Kzب ا<<<xN
) 0+ا ]*+lا@ي - 4L (Mz+ #8د ا! Pا-Hم WJا 4L ;+-mا*5دات ا-ا - ،;*Fا-9رR6A :ت ا!وا7N
وا@!V 4L ]*+-mآ; K9+ة ا!0ول ا%رد5 ;*Bم 2007م. -
kKB - 2ا5د; ا@ P ^0: + ،;H.ا*5دات ا-ا P ^0: ;*Fا*5دات اmر=*;.
139
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ﺇﺠﻤﺎﻝﻲ ﺍﻝﺘﻜﺎﻝﻴﻑ
אאא
א
2678201
ﺤﺠﻡ ﺍﻝﻨﺸﺎﻁ:
ﻋﺩﺩ ﺍﻝﺯﻴﺎﺭﺍﺕ
ﻤﺠﻤﻭﻉ ﺃﻴﺎﻡ ﺍﻝﻤﻜﻭﺙ
5840
--
10000
4200
ﺍﻝﻤﺼﺩﺭ :ﺴﺠﻼﺕ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻝﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﻝﻌﺎﻡ /2007ﺒﺘﺼﺭﻑ ﻤﻥ ﺍﻝﺒﺎﺤﺙ
ﺍﻝﺨﻁﻭﺓ ﺍﻝﺨﺎﻤﺴﺔ :ﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ ﻭﺤﺩﺓ ﺍﻝﺨﺩﻤﺔ ﺍﻝﻌﻼﺠﻴﺔ
ﻨﺴﺘﻁﻴﻊ ﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ ﻭﺤﺩﺓ ﺍﻝﺨﺩﻤﺔ ﺍﻝﻌﻼﺠﻴﺔ ﻝﻠﻭﺤـﺩﺍﺕ ﺍﻝﻌﻼﺠﻴـﺔ ﻤﻭﻀـﻭﻉ
ﺍﻝﺩﺭﺍﺴﺔ ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻝﺠﺩﻭل ﺍﻝﺴﺎﺒﻕ ،ﻤﻥ ﺨﻼل ﻗﺴﻤﺔ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻝﻤﺘﺠﻤﻌﺔ ﻓﻲ ﻜـل
ﻤﺭﻜﺯ ﻜﻠﻔﺔ ﻋﻼﺠﻲ ﻋﻠﻰ ﺤﺠﻡ ﺍﻝﻨﺸﺎﻁ ﺍﻝﻔﻌﻠﻲ ﻝﺫﻝﻙ ﺍﻝﻤﺭﻜﺯ ﺨﻼل ﺍﻝﻔﺘﺭﺓ ﺍﻝﻤﺤﺩﺩﺓ ﻓﻲ
ﺍﻝﺩﺭﺍﺴﺔ؛ ﻝﻠﺤﺼﻭل ﺒﺎﻝﻨﻬﺎﻴﺔ ﻋﻠﻰ ﻤﻌﺩل ﺘﻜﻠﻔﺔ ﻭﺤﺩﺓ ﺍﻝﺨﺩﻤﺔ.
ﺘﻤﺜل ﺘﻜﻠﻔﺔ ﻭﺤﺩﺓ ﺍﻝﺨﺩﻤﺔ ﻝﻠﻤﺭﻜﺯ ﺍﻝﻁﺒﻲ ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ) ( 45.85ﺩﻴﻨﺎﺭ ﻝﻜل
ﺯﻴﺎﺭﺓ.
ﻭﺒﻠﻐﺕ ﻝﻠﻌﻴﺎﺩﺍﺕ ﺍﻝﺩﺍﺨﻠﻴﺔ ﻝﻠﻤﺴﺘﺸﻔﻴﺎﺕ) 550ﻓﻠﺴـ ﹰﺎ ( ﻭﻝﻠﻌﻴـﺎﺩﺍﺕ ﺍﻝﺨﺎﺭﺠﻴـﺔ
ﻝﻠﻤﺴﺘﺸﻔﻴﺎﺕ) 420ﻓﻠﺴ ﹰﺎ ( ،ﻭﻤﻥ ﺨﻼل ﻫﺫﻩ ﺍﻝﻤﻌﺩﻻﺕ ﻨﺴﺘﻁﻴﻊ ﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ ﺍﻝﻤﺭﺽ،
ﻭﺒﺎﻝﺘﺎﻝﻲ ﻝﻤﺠﻤﻭﻉ ﺍﻝﻤﺭﻀﻰ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻲ ﺍﻝﻤﺼﻔﺎﺓ ،ﻭﺍﻝﻤﺼﺎﺒﻴﻥ ﺒﺄﻤﺭﺍﺽ ﺍﻝﺘﻠﻭﺙ.
ﻭﺍﻝﺠﺩﻭل ﺍﻷﺘﻲ ﻴﻅﻬﺭ ﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ ﻋﻼﺝ ﺍﻝﻤﺭﻀﻰ ﻤﻥ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓـﻲ ﺍﻝﻤﺼـﻔﺎﺓ
ﻭﺍﻝﻤﺼﺎﺒﻴﻥ ﺒﺄﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻨﺎﺠﻡ ﻋﻥ ﺃﻨﺸﻁﺘﻬﺎ ﻝﻌﺎﻡ2007ﻡ.
- 1إ= 4ا = M*8ا M*8ا) + ;.ا M*8ا!*qة.
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ﺠﺩﻭل ﺭﻗﻡ)(5
ﺍﻝﻘﺴﻡ ﺍﻝﺼﺤﻲ ﻝﻠﻤﺼﻔﺎﺓ
ﺍﻝﻌﻴﺎﺩﺓ ﺍﻝﺨﺎﺭﺠﻴﺔ
ﺍﻝﻌﻴﺎﺩﺓ ﺍﻝﺩﺍﺨﻠﻴﺔ
ﻝﻠﻤﺴﺘﺸﻔﻴﺎﺕ
ﻝﻠﻤﺴﺘﺸﻔﻴﺎﺕ
ﺍﻝﺨﺩﻤﺔ
ﻋﺩﺩ ﺍﻝﺯﻴﺎﺭﺍﺕ
ﻭﺤﺩﺓ
ﺍﻝﺘﻜﻠﻔﺔ
ﻭﺤﺩﺓ
ﺍﻝﺨﺩﻤﺔ
ﻤﺠﻤﻭﻉ ﺍﻝﺘﻜﻠﻔﺔ
ﺘﻜﻠﻔﺔ
ﻤﺠﻤﻭﻉ
ﺘﻜﻠﻔﺔ
ﻋﺩﺩ ﺍﻝﺯﻴﺎﺭﺍﺕ
ﻨﻭﻉ ﺍﻝﻤﺭﺽ
ﻤﻌﺩل
ﻤﻌﺩل
ﺘﻜﻠﻔﺔ
ﻭﺤﺩﺓ
ﺍﻝﺨﺩﻤﺔ
ﻤﺠﻤﻭﻉ ﺍﻝﺘﻜﻠﻔﺔ
ﻋﺩﺩ ﺍﻝﺯﻴﺎﺭﺍﺕ
ﻤﻌﺩل
ﻤﺠﻤﻭﻉ ﺘﻜﻠﻔﺔ
ﻋﻼﺝ
ﺍﻝﻤﺭﻀﻰ
1
379
45.85
17377.17
15
42.
6.30
4
55.
2.20
17385.67
2
380
45.85
17423
22
42.
9.24
17
55.
9.35
17441.59
3
929
45.85
54 42594.65
42.
22.68
32
55.
17.6
42634.93
4
328
45.85
18
42.
7.56
29
55.
16
1506.36
5
189
45.85
8665.65
7
42.
2.94
18
55.
9.90
8693.55
6
145
45.85
6648.25
43
42.
18.06
12
55.
6.60
6672.91
7
117
45.85
5364.45
65
42.
27.30
34
55.
5410.45 18.70
8
98
45.85
4493.3
34
42.
14.28
15
55.
4515.83
15038.8
8.25
ﺍﻝﻤﺠﻤﻭﻉ
2565
258
161
104261.29
ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ ﺒﺎﻻﺴﺘﻌﺎﻨﺔ ﺒﺒﻴﺎﻨﺎﺕ ﺍﻝﺠﺩﻭﻝﻴﻥ ﺍﻝﺴﺎﺒﻘﻴﻥ ﻝﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ ﻭﺤﺩﺓ ﺍﻝﺨﺩﻤﺔ ﺍﻝﻌﻼﺠﻴﺔ
ﺘﻌﻠﻴﻕ ﻋﻠﻰ ﺍﻝﺠﺩﻭل:
ﺘﻌﺩ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻌﻼﺝ ﺍﻝﺴﺎﺒﻘﺔ ﻤﺅﺸﺭﹰﺍ ﻴﻤﻜﻥ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻴﻬﺎ ﻷﻏـﺭﺍﺽ ﺍﻝﺭﻗﺎﺒـﺔ
ﻋﻠﻰ ﻋﻨﺎﺼﺭ ﺍﻝﺘﻠﻭﺙ ،ﺤﻴﺙ ﺃﻥ ﻫﻨﺎﻙ ﻋﻼﻗﺔ ﻁﺭﺩﻴﺔ ﺒﻴﻥ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻌﻼﺝ ﻭﻤﻌـﺩﻻﺕ
ﺘﺭﻜﻴﺯ ﻋﻨﺎﺼﺭ ﺍﻝﺘﻠﻭﺙ ﻓﻲ ﺒﻴﺌﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ.
ﺃﻤﺎ ﻓﻲ ﺤﺎل ﻭﺠﻭﺩ ﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻝﺘﻠﻭﺙ ،ﻜﺎﺴﺘﺨﺩﺍﻡ ﻓﻼﺘﺭ ﻤﻥ ﻗﺒل ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ
ﺍﻝﺒﺘﺭﻭل ،ﻓﺈﻨﻨﺎ ﻨﻠﺠﺄ ﺇﻝﻰ ﺍﻝﻁﺭﻴﻘﺔ ﺍﻝﻤﺒﺎﺸﺭﺓ ،ﻭﺍﻝﻤﺘﻤﺜﻠﺔ ﺒﺤﺴﺎﺏ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻔﻌﻠﻴﺔ ﻝﻬـﺫﻩ
ﺍﻵﻻﺕ ﻭﺍﺴﺘﻬﻼﻜﺎﺘﻬﺎ.
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ﺍﻝﺨﻁﻭﺓ ﺍﻝﺴﺎﺩﺴﺔ :ﺤﺴﺎﺏ ﺘﻜﻠﻔﺔ ﺍﻻﻨﺨﻔﺎﺽ ﺍﻝﺤﺎﺼل ﻓﻲ ﺍﻝﻁﺎﻗﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻝﻠﻌﺎﻤﻠﻴﻥ
ﻓﻲ ﺍﻝﻤﺼﻔﺎﺓ ﻨﺘﻴﺠﺔ ﺃﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ:
ﻫﻨﺎﻙ ﻋﻼﻗﺔ ﻭﺜﻴﻘﺔ ﺒﻴﻥ ﺼﺤﺔ ﺍﻹﻨﺴﺎﻥ ﻤﻥ ﺠﻬﺔ ،ﻭﻤﺎ ﻴﻨﺘﺠﻪ ﻤﻥ ﺠﻬﺔ ﺃﺨـﺭﻯ،
ﺤﻴﺙ ﺇﻥ ﻁﺎﻗﺔ ﺍﻝﻔﺭﺩ ﺍﻝﻤﺭﻴﺽ ﺍﻗل ﻤﻥ ﻁﺎﻗﺘﻪ ﻋﻨﺩﻤﺎ ﻴﻜﻭﻥ ﺴﻠﻴﻤﺎﹰ ،ﻭﻝﺫﻝﻙ ﻓﺎﻥ ﺇﺼﺎﺒﺔ
ﺍﺤﺩ ﺍﻝﻌﻤﺎل ﺒﻤﺭﺽ ﻴﺅﺜﺭ ﻋﻠﻰ ﺍﻝﻤﺸﺭﻭﻉ ﻤﻥ ﺨﻼل ﻨﻘﺹ ﺍﻹﻨﺘﺎﺝ ﺍﻝﻔﻌﻠـﻲ ﻝﻠﻌﺎﻤـل،
ﻨﺘﻴﺠﺔ ﺘﻐﻴﺏ ﺍﻝﻌﺎﻤل.
ﺇﻥ ﺍﻝﻁﺎﻗﺔ ﺍﻝﺒﺸﺭﻴﺔ ﺘﻤﺜل ﻋﻨﺼﺭﹰﺍ ﺭﺌﻴﺴﻴ ﹰﺎ ﻝﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ ﺍﻝﻤﺸـﺭﻭﻉ ،ﻭﻤﺼـﻔﺎﺓ
ﻼ ﺭﺌﻴﺴﻴ ﹰﺎ ﻤـﻥ ﻋﻭﺍﻤـل
ﺍﻝﺒﺘﺭﻭل ﻜﺒﺎﻗﻲ ﺍﻝﺼﻨﺎﻋﺎﺕ ﻴﻤﺜل ﺍﻷﻓﺭﺍﺩ ﺍﻝﻌﺎﻤﻠﻭﻥ ﻓﻴﻬﺎ ﻋﺎﻤ ﹰ
ﺍﻹﻨﺘﺎﺝ ،ﻭﺘﺅﺜﺭ ﺃﻀﺭﺍﺭ ﺍﻝﺜﻠﻭﺙ ﻋﻠﻰ ﻋﻭﺍﺌﺩ ﺍﻝﻤﺼﻔﺎﺓ ،ﻤﻥ ﺨﻼل ﺍﻝﻨﻘﺹ ﺍﻝﺤﺎﺼل ﻓﻲ
ﺍﻝﻁﺎﻗﺔ ﺍﻝﺒﺸﺭﻴﺔ ﻭﺍﻹﻨﺘﺎﺠﻴﺔ ﻝﻠﻤﺼﻔﺎﺓ؛ ﻨﺘﻴﺠﺔ ﺘﻐﻴﺏ ﺒﻌﺽ ﺍﻝﻌﺎﻤﻠﻴﻥ ﺍﻝﻤﺼﺎﺒﻴﻥ ﺒﺄﻀﺭﺍﺭ
ﺍﻝﺘﻠﻭﺙ ﻋﻥ ﺍﻝﻌﻤل.1
ﺘﺅﺩﻱ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺃﻋﻤﺎﻝﻬﺎ ﻤﻥ ﺨﻼل ﻋﺩﺩ ﻤﻥ ﺍﻷﻗﺴﺎﻡ ﺍﻝﺘﺎﻝﻴﺔ:
ﺍﻷﻗﺴﺎﻡ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻭﺘﺸﻤل :ﻗﺴﻡ ﺍﻝﺯﻴﻭﺕ ﺍﻝﺨﻔﻴﻔﺔ ،ﻭﻗﺴﻡ ﺍﻝﺯﻴﻭﺕ ﺍﻝﺜﻘﻴﻠﺔ)ﺍﻝـﺩﻫﻭﻥ(. ﺍﻷﻗﺴﺎﻡ ﺍﻝﺨﺩﻤﻴﺔ ،ﻭﺘﺸﻤل :ﻗﺴﻡ ﺍﻝﺼﻴﺎﻨﺔ ﻭﺍﻝﻤﻴﻜﺎﻨﻴﻙ ،ﻭﺨﺩﻤﺎﺕ ﺍﻝﻁﺎﻗـﺔ ،ﻭﺃﻭﻋﻴـﺔﺍﻝﺘﻌﺒﺌﺔ ﻭﺍﻝﺴﻼﻤﺔ ،ﻭﺍﻝﺘﻔﺘﻴﺵ ﻭﺍﻝﻤﺨﺎﺯﻥ ،ﻭﺍﻝﻤﺸﺘﺭﻴﺎﺕ.
ﺇﻥ ﺍﻝﻨﺸﺎﻁ ﺍﻝﺘﺸﻐﻴﻠﻲ ﺍﻷﺴﺎﺴﻲ ﻴﺘﻡ ﻓﻲ ﺍﻝﻤﺭﺍﻜﺯ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻝﺘﻲ ﺘﺒﺎﺸـﺭ ﺇﻨﺘﺎﺠـ ﹰﺎ
ﻤﻌﻴﻨ ﹰﺎ ،ﻭﺇﻥ ﻭﺠﻭﺩ ﺍﻝﻤﺭﺍﻜﺯ ﺍﻝﺨﺩﻤﻴﺔ ﻫﻭ ﻝﺘﻘﺩﻴﻡ ﺨﺩﻤﺎﺘﻬﺎ ﻝﻠﻤﺭﺍﻜﺯ ﺍﻹﻨﺘﺎﺠﻴﺔ؛ ﻝﺘﺴـﻬﻴل
ﻤﻬﻤﺘﻬﺎ ،ﻭﺒﺎﻝﺘﺎﻝﻲ ﻓﺈﻥ ﺘﻜﻠﻔﺔ ﺍﻝﻤﺭﺍﻜﺯ ﺍﻝﺨﺩﻤﻴﺔ ﻴﺘﻡ ﺘﺤﻤﻴﻠﻬﺎ ﻋﻠﻰ ﺍﻝﻤﺭﺍﻜـﺯ ﺍﻹﻨﺘﺎﺠﻴـﺔ
ﺒﻘﺼﺩ ﺍﻝﻭﺼﻭل ﺇﻝﻰ ﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ ﺇﻨﺘﺎﺝ ﺍﻝﻭﺤﺩﺓ ،ﻭﺍﻝﺘﻲ ﺘﺘﻀﻤﻥ ﻨﺼﻴﺒﻬﺎ ﻤﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ
ﺍﻝﻤﺒﺎﺸﺭﺓ ﻝﻤﺭﺍﻜﺯ ﺍﻹﻨﺘﺎﺝ ﻭﺍﻝﺘﻜﺎﻝﻴﻑ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭﺓ ﻭﺍﻝﻤﻘﺩﻤﺔ ﻤﻥ ﻤﺭﺍﻜـﺯ ﺍﻝﺨـﺩﻤﺎﺕ
ﻝﻤﺭﺍﻜﺯ ﺍﻹﻨﺘﺎﺝ ،ﻝﺫﻝﻙ ﻓﺎﻥ ﺍﻝﻤﺭﻜﺯ ﺍﻹﻨﺘﺎﺠﻲ ﻴﺘﺤﻤل ﻤﺎﻴﻠﻲ:
45 - 1ذ tأن هك !V P $ -$آ; اK9ة -<5 ;6*Bم إ ;<*B8+ا>K<Aدة ]<+ا<ارد ا<; <Jوا)<4<L #
;K8Nا !*s ;[:ا@ ;qاJK. J !05م ;K8Nا ;j!Kا ;-0ا-ا.;*F
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ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺒﺎﺸﺭﺓ :ﻭﻫﻲ ﺘﻠﻙ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﻨﻔﻘﺔ ﻓﻲ ﺍﻝﻤﺭﺍﻜـﺯ ﺍﻹﻨﺘﺎﺠﻴـﺔ ﺫﺍﺘـﻪ،ﻭﺘﺘﻜﻭﻥ ﻤﻥ ﺘﻜﻠﻔﺔ ﺍﻝﻤﺎﺩﺓ ﺍﻝﺨﺎﻡ ،ﻭﺘﻜﻠﻔﺔ ﺍﻷﺠﻭﺭ ،ﻭﺍﻝﻤﺼﺎﺭﻴﻑ ﺍﻝﺼﻨﺎﻋﻴﺔ ﺍﻝﻤﺒﺎﺸـﺭﺓ
ﺍﻝﻤﺨﺼﺼﺔ ﻝﺘﻠﻙ ﺍﻝﻤﺭﺍﻜﺯ.
ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺤﻤﻠﺔ ﻋﻠﻰ ﺍﻝﻤﺭﺍﻜﺯ ﺍﻹﻨﺘﺎﺠﻴﺔ :ﻭﻫﻲ ﺘﻜﺎﻝﻴﻑ ﻤﺭﺍﻜﺯ ﺍﻝﺨﺩﻤﺎﺕ ﺍﻝﺘﻲ ﺘﻡﺘﺤﻤﻴﻠﻬﺎ ﻋﻠﻰ ﻤﺭﺍﻜﺯ ﺍﻹﻨﺘﺎﺝ ﺒﺈﺘﺒﺎﻉ ﻁﺭﻴﻘﺔ ﺍﻝﺘﺤﻤﻴل ﺍﻝﻤﻨﺎﺴﺒﺔ.
ﻭﻨﺘﻴﺠﺔ ﺫﻝﻙ ،ﺘﻜﻭﻥ ﻭﺤﺩﺓ ﺍﻹﻨﺘﺎﺝ ﻗﺩ ﺘﺤﻤﻠﺕ ﺒﺘﻜﺎﻝﻴﻔﻬﺎ ﺍﻝﻤﺒﺎﺸﺭﺓ ،ﻭﻨﺼﻴﺒﻬﺎ ﻤﻥ
ﻋﻨﺎﺼﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭﺓ ،ﻭﺇﻥ ﺃﻱ ﻫﺩﺭ ﺒﺎﻝﻁﺎﻗﺔ ﺒﺸﺭﻱ ﺃﻭ ﺇﻨﺘﺎﺠﻲ ﺃﻭ ﺇﺴﺭﺍﻑ
ﻓﻲ ﺍﻹﻨﻔﺎﻕ ﻴﻘﻊ ﻓﻲ ﺍﻝﻤﺭﺍﻜﺯ ﺍﻝﺨﺩﻤﻴﺔ ،ﻭﺒﺎﻝﻨﺘﻴﺠﺔ ﻴﺘﻡ ﺘﺤﻤﻴﻠﻬﺎ ﻋﻠﻰ ﺍﻝﻤﺭﺍﻜﺯ ﺍﻹﻨﺘﺎﺠﻴـﺔ
ﻭﺒﺎﻝﺘﺎﻝﻲ ﻋﻠﻰ ﻭﺤﺩﺓ ﺍﻝﻤﻨﺘﺞ.
ﺇﻥ ﺍﻨﺨﻔﺎﺽ ﻋﺩﺩ ﺍﻝﻌﻤﺎل ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﻴﺘﺴـﺒﺏ ﻋﻨـﻪ ﺘﻜﻠﻔـﺔ
ﺇﻀﺎﻓﻴﺔ ﻝﻠﻤﺼﻔﺎﺓ ،ﻻﺘﺸﺘﻤل ﻓﻘﻁ ﻋﻠﻰ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻝﻀﺎﺌﻌﺔ ﻨﺘﻴﺠﺔ ﻋﺩﻡ ﺍﺴﺘﻐﻼل ﺍﻝﻁﺎﻗـﺔ،
ﻭﺇﻨﻤﺎ ﺃﻴﻀﺎ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻝﺘﻲ ﺘﺩﻓﻌﻬﺎ ﺍﻝﻤﺼﻔﺎﺓ ﺤﺎﻝﻴﺎ ﻭﺍﻝﺘﻲ ﺘﺘﻤﺜـل ﺒـﺎﻷﺠﻭﺭ ﺍﻝﻤﺩﻓﻭﻋـﺔ
ﻝﻠﻌﺎﻤﻠﻴﻥ ﺨﻼل ﻓﺘﺭﺓ ﺍﻨﻘﻁﺎﻋﻬﻡ ﻋﻥ ﺍﻝﻌﻤل ﻨﺘﻴﺠﺔ ﺍﻹﺼﺎﺒﺎﺕ ﺒﺄﻤﺭﺍﺽ ﺍﻝﺘﻠﻭﺙ ،ﻭﺍﻝﺘـﻲ
ﻨﺴﺘﻁﻴﻊ ﺃﻥ ﻨﻁﻠﻕ ﻋﻠﻴﻬﺎ ﺘﻜﻠﻔﺔ ﺍﻝﻔﺭﺼﺔ ﺍﻝﺒﺩﻴﻠﺔ ﺍﻝﺩﺍﺨﻠﻴﺔ.
ﻭﻷﻥ ﺍﻝﻤﺎﺩﺓ ﺍﻝﺨﺎﻡ ﻻﺘﺘﺄﺜﺭ ﺒﺎﻨﻘﻁﺎﻉ ﺍﻝﻌﺎﻤل ،1ﻝﺫﻝﻙ ﺇﻥ ﺍﻨﻘﻁﺎﻉ ﺍﻝﻌﺎﻤل ﻻﻴﻌﻨـﻲ
ﺘﺤﻤل ﺍﻝﻤﺼﻔﺎﺓ ﻝﺫﻝﻙ ﺍﻝﺠﺯﺀ ﻏﻴﺭ ﺍﻝﻤﺴﺘﻐل ﻤﻥ ﺘﻜﻠﻔﺔ ﺍﻝﻤﺎﺩﺓ ﺍﻝﺨﺎﻡ ،ﺒل ﺘﺘﺤﻤل ﺍﻝﻤﺼﻔﺎﺓ
ﺘﻜﺎﻝﻴﻑ ﺘﺨﺯﻴﻥ ﺘﻠﻙ ﺍﻝﻤﺎﺩﺓ ،ﺃﻱ ﺃﻥ ﺘﻜﻠﻔﺔ ﺍﻝﺘﺸﻐﻴل ﻫﻲ ﺍﻝﻤﻌﻨﻴﺔ ﺒﺎﻝﺨﺴـﺎﺭﺓ ﺍﻝﻤﺘﺭﺘﺒـﺔ
ﻋﻠﻰ ﺍﻨﺨﻔﺎﺽ ﺍﻝﻁﺎﻗﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ ،ﻭﻀﻴﺎﻉ ﺒﻌﺽ ﻋﻭﺍﺌﺩ ﺍﻝﻤﺼﻔﺎﺓ.
ﻨﺴﺘﻁﻴﻊ ﺘﺤﺩﻴﺩ ﻗﻴﻤﺔ ﺍﻝﻨﻘﺹ ﺍﻝﺤﺎﺼل ﻓﻲ ﺍﻝﻁﺎﻗﺔ ﺍﻹﻨﺘﺎﺠﻴـﺔ ﻝﻠﻤﺼـﻔﺎﺓ ﻨﺘﻴﺠـﺔ
ﺇﺼﺎﺒﺔ ﺒﻌﺽ ﺍﻝﻌﺎﻤﻠﻴﻥ ﺒﺄﻤﺭﺍﺽ ﺍﻝﺘﻠﻭﺙ ،ﻭﻤﺎ ﻴﻨﺘﺞ ﻋﻨﻪ ﻤﻥ ﺍﻨﻘﻁـﺎﻉ ﻋـﻥ ﺍﻝﻌﻤـل
ﻜﻤﺎﻴﻠﻲ:
ﻤﺩﺓ ﻏﻴﺎﺏ ﺍﻝﻌﺎﻤل ﺍﻝﻤﺼﺎﺏ × ﻗﻴﻤﺔ ﺇﻨﺘﺎﺠﻪ ﻤﻥ ﺍﻝﻤﺸﺘﻘﺎﺕ ﺍﻝﻨﻔﻁﻴﺔ ﺒﺴﻌﺭ ﺍﻝﺘﻜﻠﻔﺔ.
> - 1ن ا eKاmم \m+ون >:. !|lل !Lة ا]\m
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ﻭﻗﻴﻤﺔ ﺇﻨﺘﺎﺝ ﺍﻝﻌﺎﻤل ﺍﻝﻤﺼﺎﺏ ،ﺩﻴﻨﺎﺭ /ﻴﻭﻡ = ﻤﻌﺩل ﺘﻜﻠﻔﺔ ﻡ/3ﺩﻴﻨﺎﺭ× ﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤل
ﺍﻹﻨﺘﺎﺠﻴﺔ.1
ﻭﺒﺘﻁﺒﻴﻕ ﺍﻝﻤﻌﺎﺩﻝﺔ ﺃﻋﻼﻩ ،ﻴﻤﻜﻥ ﺍﺤﺘﺴﺎﺏ ﺇﺠﻤﺎﻝﻲ ﺨﺴـﺎﺌﺭ ﺍﻝﻁﺎﻗـﺔ ﺍﻹﻨﺘﺎﺠﻴـﺔ
ﻝﻸﻗﺴﺎﻡ ﺍﻹﻨﺘﺎﺠﻴﺔ ،ﻭﺫﻝﻙ ﺨﻼل ﻓﺘﺭﺓ ﺍﻝﺩﺭﺍﺴﺔ ،ﻭﻋﻠﻰ ﺍﻝﻨﺤﻭ ﺍﻝﺘﺎﻝﻲ:
ﺠﺩﻭل ﺭﻗﻡ) ( 6
ﺘﻜﻠﻔﺔ ﺍﻝﻁﺎﻗﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻝﻀﺎﺌﻌﺔ ﻨﺘﻴﺠﺔ ﺃﻤﺭﺍﺽ ﺍﻝﺘﻠﻭﺙ ﻝﻸﻗﺴﺎﻡ ﺍﻝﻤﺨﺘﻠﻔﺔ:
ﻗﻴﻤﺔ ﺇﻨﺘﺎﺝ ﺍﻝﻌﺎﻤل
ﺩﻴﻨﺎﺭ /ﻴﻭﻡ
ﺍﻝﻘﺴﻡ
ﺍﻹﺩﺍﺭﻱ
ﺍﻝﺭﻗﺎﺒﻲ
ﺍﻹﻨﺘﺎﺠﻲ
ﻋﺩﺩ ﺃﻴﺎﻡ ﺍﻝﻐﻴﺎﺏ
394
406
714
ﺍﻝﻤﺠﻤﻭﻉ
36
68
540
ﺘﻜﻠﻔﺔ ﺍﻝﻁﺎﻗﺔ
ﺍﻹﻨﺘﺎﺠﻴﺔ
ﺍﻝﻀﺎﺌﻌﺔ/ﺩﻴﻨﺎﺭ
14184
27608
385560
427352
ﺍﻝﻤﺼﺩﺭ :ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ/ﻗﺴﻡ ﺍﻝﺩﺭﺍﺴﺎﺕ /ﻗﺴﻡ ﺤﺴﺎﺒﺎﺕ ﺍﻹﻨﺘﺎﺝ ﻭﺍﻝﺘﻜﺎﻝﻴﻑ -ﺴﺠﻼﺕ ﺍﻝﺘﻜﺎﻝﻴﻑ
ﻝﻌﺎﻡ2007ﻡ.
ﺇﺠﻤﺎﻝﻲ ﺘﻜﻠﻔﺔ ﺍﻹﺼﺎﺒﺔ ﺒﺄﻤﺭﺍﺽ ﺍﻝﺘﻠـﻭﺙ ﺍﻝﻨـﺎﺠﻡ ﻋـﻥ ﻨﺸـﺎﻁ ﺍﻝﻤﺼـﻔﺎﺓ =
)ﺘﻜﻠﻔﺔ ﺍﻝﻌﻼﺝ ﺍﻝﻁﺒﻲ ﺍﻝﻨﺎﺘﺞ ﻤﻥ ﺃﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ +ﺘﻜﻠﻔﺔ ﺨﺴﺎﺌﺭ ﺍﻝﻁﺎﻗﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻏﻴﺭ
ﺍﻝﻤﺴﺘﻐﻠﺔ(.
531613.29 = 427352 +104261.29ﺩﻴﻨﺎﺭ
) (2-1-2ﺤﺴﺎﺏ ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺒﺸﺭﻴﺔ ﺍﻝﻨﺎﺘﺠﺔ ﻋﻥ ﺍﻝﺘﻠﻭﺙ
ﻻﺤﺘﺴﺎﺏ ﻫﺫﻩ ﺍﻝﺘﻜﻠﻔﺔ ﻴﺠﺏ ﺘﻭﺍﻓﺭ ﺇﺤﺼﺎﺌﻴﺎﺕ ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺤـﻭل ﻋـﺩﺩ
ﺍﻝﻌﺎﻤﻠﻴﻥ ﺍﻝﻤﺘﻭﻓﻴﻥ ﻨﺘﻴﺠﺔ ﺍﻹﺼﺎﺒﺔ ﺒﺄﻤﺭﺍﺽ ﺍﻝﺘﻠﻭﺙ ،ﻭﺫﻝﻙ ﻝﺘﺤﺩﻴﺩ ﺍﻝﻘﻴﻤﺔ ﺍﻝﺤﺎﻝﻴﺔ ﻝﻠﻌﺎﺌﺩ
ﺍﻝﻤﺘﻭﻗﻊ ﻤﺩﻯ ﺍﻝﺤﻴﺎﺓ ﺍﻝﺫﻱ ﻴﺨﺴﺭﻩ ﺍﻝﻤﺠﺘﻤﻊ ﻨﺘﻴﺠﺔ ﻫﺫﻩ ﺍﻝﻭﻓﺎﺓ ﺍﻝﻤﺒﻜﺭﺓ.
1
@+ -ه; ا #+5ا :;*=BDه -H+ار اBDج اpي @ه c*L Wا.#+5
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ﺘﺘﻤﺜل ﺨﺴﺎﺌﺭ ﺍﻝﻤﺼﻔﺎﺓ)ﻭﻫﺫﺍ ﻤﺎﻴﻬﻡ ﺍﻝﺩﺭﺍﺴﺔ( ﻓﻲ ﺤﺠﻡ ﺍﻹﻨﺘﺎﺝ ﺍﻝﺫﻱ ﻜﺎﻥ ﻤـﻥ
ﺍﻝﻤﺘﻭﻗﻊ ﺃﻥ ﻴﺤﻘﻘﻪ ﺍﻝﻌﺎﻤل ﺍﻝﻤﺘﻭﻓﻰ ﺨﻼل ﺤﻴﺎﺘﻪ ﺍﻹﻨﺘﺎﺠﻴﺔ ﻓﻲ ﺤـﺎل ﻋـﺩﻡ ﺇﺼـﺎﺒﺘﻪ
ﺒﺎﻝﻤﺭﺽ ﻭﻭﻓﺎﺘﻪ ﺍﻝﻤﺒﻜﺭﺓ.
ﺇﻥ ﺍﻝﺼﻌﻭﺒﺔ ﻓﻲ ﻤﺠﺎل ﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ ﺍﻝﻭﻓﺎﺓ ﺍﻝﻤﺒﻜﺭﺓ ﻓﻲ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﻨﺘﻴﺠـﺔ
ﺃﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ ﺘﻌﻭﺩ ﺒﺎﻻﺴﺎﺱ ﺇﻝﻰ ﺍﻨﻌﺩﺍﻡ ﻋﺩﺩ ﺍﻝﻤﺘﻭﻓﻴﻥ ﻤﻥ ﺍﻝﻌﺎﻤﻠﻴﻥ ﺍﻝﻤﺴـﺘﺨﺩﻤﻴﻥ
ﻓﻲ ﻋﺎﻡ2007ﻡ .
ﻭﺍﻝﺼﻌﻭﺒﺔ ﺍﻷﻫﻡ ﺘﻌﻭﺩ ﺇﻝﻰ ﻋﺩﻡ ﻨﻀﻭﺝ ﺍﻝﻤﻌﺎﺩﻻﺕ ﺍﻝﺭﻴﺎﻀـﻴﺔ ﺍﻝﺘـﻲ ﺘﺨـﺘﺹ
ﺒﺤﺴﺎﺏ ﺨﺴﺎﺭﺓ ﺍﻝﻌﺎﻤل ﺍﻝﻤﺘﻭﻓﻲ ﻨﺘﻴﺠﺔ ﺍﻝﺘﻠﻭﺙ ﻤـﻥ ﺍﻝﺴـﻥ ﺍﻝﻤﺒﻜـﺭ ﺇﻝـﻰ ﻤﺭﺤﻠـﺔ
ﺍﻝﺸﻴﺨﻭﺨﺔ ،1ﺤﻴﺙ ﻴﺘﻁﻠﺏ ﺫﻝﻙ ﻤﻌﺭﻓﺔ ﺴﻥ ﺍﻻﻝﺘﺤﺎﻕ ﻭﺴﻥ ﺍﻹﺤﺎﻝـﺔ ﺇﻝـﻰ ﺍﻝﻤﻌـﺎﺵ
ﻭﻤﺘﻭﺴﻁ ﺴﻥ ﺍﻝﻭﻓﺎﺓ ﺍﻝﻤﺒﻜﺭﺓ ،ﻭﻤﺘﻭﺴﻁ ﺍﻝﺩﺨل ﺍﻝﺸﻬﺭﻱ ﻝﻠﻌﺎﻤل ،ﻭﻤﺘﻭﺴـﻁ ﺍﻝـﺩﺨل
ﺍﻝﺸﻬﺭﻱ ﻷﺴﺭﺓ ﺍﻝﺸﺨﺹ ﺨﻼل ﻓﺘﺭﺓ ﺘﺭﺒﻴﺘـﻪ ﻭﺘﻌﻠﻴﻤـﻪ ،ﻭﻤﻌـﺩل ﺍﻹﻨﻔـﺎﻕ ﻋﻠـﻰ
ﺍﻝﺘﻌﻠﻴﻡ)ﻜﻨﺴﺒﺔ ﻤﻥ ﺍﻝﻨﺎﺘﺞ ﺍﻝﻤﺤﻠﻲ( ،ﻭﻤﻌﺩل ﺍﺴﺘﺜﻤﺎﺭ ﺍﻝﺘﻌﻠﻴﻡ ،ﻭﻤﻌﺩل ﺍﻹﻨﻔـﺎﻕ ﻋﻠـﻰ
ﺍﻝﻐﺫﺍﺀ ﻭﺍﻝﻤﺴﻜﻥ ﻭﻤﺘﻁﻠﺒﺎﺕ ﺍﻝﻤﻌﻴﺸﺔ ،ﻭﻤﻥ ﺜﻡ ﻴﺘﻡ ﺘﻁﺒﻴﻕ ﻨﻤﻭﺫﺝ ﺍﻝﻘﻴﻤﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ
ﻤﻥ ﺨﻼل ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﺴﺎﺒﻘﺔ ﻝﻠﺤﺼﻭل ﻋﻠﻰ ﺘﻜﻠﻔﺔ ﺍﻝﻭﻓﺎﺓ ﺍﻝﻤﺒﻜﺭﺓ ﻝﻠﻌﺎﻤﻠﻴﻥ ﻨﺘﻴﺠﺔ ﺍﻝﺘﻠﻭﺙ
ﺒﻤﻌﺎﺩﻻﺕ ﺭﻴﺎﻀﻴﺔ .ﻤﻤﺎ ﺩﻋﺎ ﺒﺎﻝﺒﺎﺤﺙ ﺇﻝﻰ ﺍﻋﺘﺒﺎﺭ ﻫﺫﻩ ﺍﻝﺘﻜﻠﻔﺔ)ﺍﻝﻭﻓﺎﺓ ﺍﻝﻤﺒﻜﺭﺓ( ﻏﻴـﺭ
ﻤﻭﺠﻭﺩﺓ ﺃﻱ )ﺼﻔﺭ(.
ﻭﻋﻠﻴﻪ ﺘﻜﻭﻥ ﺇﺠﻤﺎﻝﻲ ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺒﺸﺭﻴﺔ ﺍﻝﺘﻲ ﺘﺘﺤﻤﻠﻬـﺎ ﺍﻝﻤﺼـﻔﺎﺓ ﻨﺘﻴﺠـﺔ
ﺃﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ = ﺘﻜﻠﻔﺔ ﺍﻹﺼﺎﺒﺔ ﺒﺄﻤﺭﺍﺽ ﺍﻝﺘﻠﻭﺙ +ﺘﻜﻠﻔﺔ ﺤـﺎﻻﺕ ﺍﻝﻭﻓـﺎﺓ ﻨﺘﻴﺠـﺔ
ﺃﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ.
+ 531613.29ﺼﻔﺭ)ﻻﻨﻌﺩﺍﻡ ﺍﻹﺤﺼﺎﺌﻴﺎﺕ(=
531613.29ﺩﻴﻨﺎﺭﺃﺭﺩﻨﻲ.
-\ - 1را=-:
\+. \$Lا "، Wاس ا BG4أ[ار ا.04ث ا ?0: Qا I' ( ,0ع /%GDا ،\HE/ر ;<Aدآ<راi"+ !*sرة ،آ*; ا>[9د ;5+= ،د2008،^"+م،ص.179
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) (3-1-2ﺤﺴﺎﺏ ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻤﺎﺩﻴﺔ ﻝﻌﻨﺎﺼﺭ ﺘﻠﻭﺙ ﺍﻝﺒﻴﺌـﺔ ﻓـﻲ ﻤﺼـﻔﺎﺓ
ﺍﻝﺒﺘﺭﻭل.
ﺇﻥ ﺘﻨﻭﻉ ﻤﻨﺘﺠﺎﺕ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺨﻼل ﻤﺭﺍﺤـل ﺍﻝﺘﻜﺭﻴـﺭ ﻝﻠﻤـﻭﺍﺩ
ﺍﻝﺒﺘﺭﻭﻝﻴﺔ ﻴﺅﺩﻱ ﻏﺎﻝﺒﺎﹰ ﺇﻝﻰ ﺘﺩﻫﻭﺭ ﺍﻝﺨﻭﺍﺹ ﺍﻝﻔﻨﻴﺔ ﻭﺍﻝﻜﻴﻤﺎﻭﻴﺔ ﻝﺒﻌﺽ ﺍﻝﻤﻤﺘﻠﻜﺎﺕ؛ ﻤﻤﺎ
ﻴﺘﺴﺒﺏ ﻓﻲ ﺭﺩﺍﺀﺓ ﺃﺩﺍﺌﻬﺎ ،ﻭﺴﺭﻋﺔ ﺍﺴﺘﻬﻼﻜﻬﺎ ،ﺍﻷﻤﺭ ﺍﻝﺫﻱ ﻴﺘﻁﻠﺏ ﺒﺫل ﺠﻬﻭﺩ ﺇﻀﺎﻓﻴﺔ
ﺘﺘﻤﺜل ﻓﻲ ﺼﻴﺎﻨﺘﻬﺎ ،ﻭﺃﻫﻡ ﻤﺜﺎل ﻋﻠﻰ ﺫﻝﻙ :ﺍﻝﻤﺭﻜﺒﺎﺕ ﺍﻝﻜﺒﺭﻴﺘﻴﺔ ﺍﻝﺘﻲ ﺘﻌﺘﺒـﺭ ﺍﻝﺴـﺒﺏ
ﺍﻝﺭﺌﻴﺱ ﻤﻥ ﺃﺴﺒﺎﺏ ﺘﺂﻜل ﻤﻌﺩﺍﺕ ،ﻭﻤﻤﺘﻠﻜﺎﺕ ﺍﻝﻤﺼﻔﺎﺓ.
ﻤﺎﻴﻬﻡ ﺍﻝﺩﺭﺍﺴﺔ ﻫﻨﺎ ،ﻫﻭ ﺘﻘﺩﻴﺭ ﺘﻜﻠﻔﺔ ﺘﻠﻙ ﺍﻷﻀﺭﺍﺭ ﻨﺘﻴﺠـﺔ ﻋﻨﺎﺼـﺭ ﺍﻝﺘﻠـﻭﺙ
ﺍﻝﻤﻨﺒﻌﺜﺔ ﻭﺍﻝﺘﻲ ﻨﺴﺘﻁﻴﻊ ﺍﻝﺘﻭﺼل ﺇﻝﻴﻬﺎ ﻋﻥ ﻁﺭﻴﻕ ﺘﻘﺩﻴﺭ ﺘﻜﺎﻝﻴﻑ ﺍﻝﺼﻴﺎﻨﺔ ﺍﻹﻀـﺎﻓﻴﺔ
ﻝﻸﺠﻬﺯﺓ ﻭﺍﻝﻤﻌﺩﺍﺕ ،ﻭﺍﻝﻤﻤﺘﻠﻜﺎﺕ ﺍﻷﺨﺭﻯ.
ﻭﻓﻲ ﻫﺫﻩ ﺍﻝﺤﺎﻝﺔ ﻴﻤﻜﻥ ﺤﺴﺎﺏ ﺘﻠﻙ ﺍﻝﺘﺄﺜﻴﺭﺍﺕ ﻤﺎﻝﻴ ﹰﺎ ﻋﻥ ﻁﺭﻴﻕ ﺤﺴﺎﺏ ﺘﻜـﺎﻝﻴﻑ
ﺍﻹﺤﻼل ،ﺇﻱ ﺇﺤﻼل ﺍﻷﺼل ﺍﻝﻤﺘﺄﺜﺭ ﺃﻭ ﺘﻜﺎﻝﻴﻑ ﺇﺭﺠﺎﻋﻪ ﺇﻝﻰ ﺤﺎﻝﺘﻪ ﺍﻷﺼﻠﻴﺔ ﺍﻝﺘﻲ ﻜﺎﻥ
ﻋﻠﻴﻬﺎ ،1ﻭﺫﻝﻙ ﻜﻤﺎﻴﻠﻲ:
ﺒﻠﻎ ﺇﺠﻤﺎﻝﻲ ﻤﺼﺎﺭﻴﻑ ﺍﻝﺼﻴﺎﻨﺔ ﺍﻝﻔﻌﻠﻴﺔ ،ﻭﺍﻝﺘﻲ ﺘﻭﻓﺭﺕ ﻤﻥ ﺴﺠﻼﺕ ﺍﻝﻤﺼـﻔﺎﺓ
) (2211119ﻤﻭﺯﻋ ﹰﺎ ﻋﻠﻰ ﺍﻷﻗﺴﺎﻡ ﺍﻝﺘﺎﻝﻴﺔ:
-\ -1ا-: !_B
*- Dickson .B, "The ethicist's conception of environmental problems",
Environmental values , vol.9, (2000), p p 127- 152.
*- Bryan.G.Norton, Bruce.Hannok," Environmental values: A place-Based
Theory ",Environmental Ethics, vol.19, (1997), pp 227 – 245.
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ﺠﺩﻭل ﺭﻗﻡ)(7
ﻤﺼﺎﺭﻴﻑ ﺍﻝﺼﻴﺎﻨﺔ ﺍﻝﻔﻌﻠﻴﺔ
ﺍﻝﻘﺴﻡ
ﻤﺼﺎﺭﻴﻑ ﺍﻝﺼﻴﺎﻨﺔ )ﺒﺎﻝﺩﻴﻨﺎﺭ ﺍﻷﺭﺩﻨﻲ(
ﻤﺒﺎﻨﻲ ﻭﺸﻭﺍﺭﻉ ﻭﺴﺎﺤﺎﺕ
384556.7
ﺍﻵﻻﺕ
871446.3
ﺍﻝﺨﺯﺍﻨﺎﺕ ﻭ ﺍﻝﻤﻀﺨﺎﺕ
169661.9
3935.6
ﺍﻷﺜﺎﺙ
ﺍﻵﻝﻴﺎﺕ ﻭﺍﻝﻌﺠﻼﺕ
117827.4
ﺍﻷﻓﺭﺍﻥ ﻭﺍﻝﻤﺭﺍﺠل
663690.4
ﺍﻝﻤﺠﻤﻭﻉ
2211119
ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ ﺒﻨﺎﺀﹰﺍ ﻋﻠﻰ ﺍﻝﻤﻌﻁﻴﺎﺕ ﺍﻝﺘﻲ ﺃﺨﺫﺕ ﻤﻥ ﺍﻝﺴﺠﻼﺕ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﻘﺎﺭﻨﺔ ﻝﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل
ﻝﻌﺎﻤﻲ 2006ﻭ2007ﻡ /ﻭﺒﺘﺼﺭﻑ ﻤﻥ ﺍﻝﺒﺎﺤﺙ.
ﺇﻥ ﻤﺼﺎﺭﻴﻑ ﺍﻝﺼﻴﺎﻨﺔ ﻓﻲ ﺍﻝﺠﺩﻭل ﺃﻋـﻼﻩ ﺘﺘﻜـﻭﻥ ﻤـﻥ ﺘﻜـﺎﻝﻴﻑ ﺍﻝﺼـﻴﺎﻨﺔ
ﺍﻻﻋﺘﻴﺎﺩﻴﺔ ،ﻭﺍﻝﺼﻴﺎﻨﺔ ﺍﻝﻤﺒﺭﻤﺠﺔ ،ﺤﻴﺙ ﺘﺤﺩﺙ ﺍﻝﺼـﻴﺎﻨﺔ ﻨﺘﻴﺠـﺔ ﺍﻝﺘﺂﻜـل ﺍﻝﻁﺒﻴﻌـﻲ
ﻝﻠﻤﻌﺩﺍﺕ ،ﻭﻜﺫﻝﻙ ﻨﺘﻴﺠﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ ﺘﻠﺤﻘﻬﺎ ﻋﻨﺎﺼﺭ ﺍﻝﺘﻠﻭﺙ ،ﻭﻋﻠﻴﻪ ﻓـﺈﻥ ﺘﺤﺩﻴـﺩ
ﻨﺴﺒﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ ﺘﺤﺩﺜﻬﺎ ﺘﻠﻙ ﺍﻝﻤﻠﻭﺜﺎﺕ ﻭﻓﺼﻠﻬﺎ ﻋﻥ ﺘﻠﻙ ﺍﻝﺘـﻲ ﺘﺤـﺩﺙ ﺒﺴـﺒﺏ
ﺍﻝﺘﻘﺎﺩﻡ ﻭﺍﻝﺘﺂﻜل ﺍﻝﻁﺒﻴﻌﻲ ﻤﻥ ﺸﺄﻨﻪ ﺃﻥ ﻴﻌﻁﻲ ﻤﺅﺸﺭﹰﺍ ﺘﻘﺭﻴﺒﻴ ﹰﺎ ﻝﺘﻜﺎﻝﻴﻑ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻤﺎﺩﻴﺔ
ﺍﻝﻨﺎﺸﺌﺔ ﺒﺴﺒﺏ ﺍﻝﺘﻠﻭﺙ.
ﺘﻡ ﺍﻝﺘﻭﺼل ﺇﻝﻰ ﺘﻘﺩﻴﺭ ﺘﻜﺎﻝﻴﻑ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ ﺘﻠﺤﻕ ﺒﻤﻤﺘﻠﻜﺎﺕ ﺍﻝﻤﺼﻔﺎﺓ ﻨﺘﻴﺠـﺔ
ﺍﻝﺘﻠﻭﺙ ﻓﻲ ﺍﻝﺠﺩﻭل ﺃﺩﻨﺎﻩ ،ﻭﺘﻡ ﺍﻝﺤﺼﻭل ﻋﻠﻰ ﺍﻝﻨﺴﺏ ﺍﻝﺘﻘﺭﻴﺒﻴﺔ ﺍﻵﺘﻴﺔ:
147
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ﺠﺩﻭل ﺭﻗﻡ) ( 8
ﻨﺴﺏ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺘﻲ ﺘﻠﺤﻕ ﺒﻤﻤﺘﻠﻜﺎﺕ ﺍﻝﻤﺼﻔﺎﺓ ﻨﺘﻴﺠﺔ ﺍﻝﺘﻠﻭﺙ
ﺍﻝﻨﺴﺒﺔ ﺍﻝﻤﻘﺩﺭﺓ
ﺍﻝﻘﺴﻡ ﺍﻝﻤﻌﻨﻲ
ﻤﺒﺎﻨﻲ ﻭﺸﻭﺍﺭﻉ ﻭﺴﺎﺤﺎﺕ
%3
ﺍﻵﻻﺕ
%2
ﺍﻝﺨﺯﺍﻨﺎﺕ ﻭﺍﻝﻤﻀﺨﺎﺕ
%7
ﺍﻷﺜﺎﺙ
%4
ﺍﻵﻝﻴﺎﺕ ﻭﺍﻝﻌﺠﻼﺕ
%5
ﺍﻷﻓﺭﺍﻥ ﻭﺍﻝﻤﺭﺍﺠل
%10
ﺍﻝﻤﺼﺩﺭ :ﻨﺘﻴﺠﺔ ﺍﻝﻌﻤل ﺍﻝﻤﻴﺩﺍﻨﻲ ﻝﻠﺒﺎﺤﺙ ،ﻭﻜﺫﻝﻙ ﺁﺭﺍﺀ ﻗﺴﻡ ﺍﻝﺼﻴﺎﻨﺔ ﺒﺎﻝﻤﺼﻔﺎﺓ.
ﺘﻡ ﺘﻘﺩﻴﺭ ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻤﺎﺩﻴﺔ ﺍﻝﺘﻲ ﺘﺼﻴﺏ ﻤﻤﺘﻠﻜﺎﺕ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﻨﺘﻴﺠﺔ
ﺍﻝﺘﻠﻭﺙ؛ ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻝﺠﺩﻭل ﺃﻋﻼﻩ ،ﻭﺒﻴﺎﻨﺎﺕ ﺘﻜﺎﻝﻴﻑ ﺍﻝﺼﻴﺎﻨﺔ ﺍﻝﻔﻌﻠﻴﺔ ﻝﻠﻤﺼـﻔﺎﺓ،
ﻋﻥ ﻁﺭﻴﻕ ﺍﻝﻤﻌﺎﺩﻝﺔ ﺍﻵﺘﻴﺔ:
ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻤﺎﺩﻴﺔ = ﺘﻜﺎﻝﻴﻑ ﺼﻴﺎﻨﺔ ﻜل ﻗﺴﻡ× ﺍﻝﻨﺴﺒﺔ ﺍﻝﻤﻘﺩﺭﺓ ﻝﻜل ﻗﺴﻡ.
ﻭﺫﻝﻙ ﻜﻤﺎ ﻓﻲ ﺍﻝﺠﺩﻭل ﺍﻵﺘﻲ:
ﺠﺩﻭل ﺭﻗﻡ)(9
ﺠﺩﻭل ﻴﺒﻴﻥ ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻤﺎﺩﻴﺔ ﺍﻝﺘﻲ ﺘﺼﻴﺏ ﻤﻤﺘﻠﻜﺎﺕ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﻨﺘﻴﺠﺔ
ﺍﻝﺘﻠﻭﺙ.
ﺍﻝﻘﺴﻡ ﺍﻝﻤﻌﻨﻲ
ﻤﺼﺎﺭﻴﻑ ﺍﻝﺼﻴﺎﻨﺔ
ﺍﻝﻨﺴﺒﺔ ﺍﻝﻤﻘﺩﺭﺓ
ﺘﻜﻠﻔﺔ ﺍﻝﻀﺭﺭ
ﻤﺒﺎﻨﻲ ﻭﺸﻭﺍﺭﻉ ﻭﺴﺎﺤﺎﺕ
384556
%3
11536.6
ﺃﻵﺕ
871446
%2
17428.9
ﺨﺯﺍﻨﺎﺕ ﻭ ﻤﻀﺨﺎﺕ
169661
%7
11876.2
ﺃﺜﺎﺙ
3935.6
%4
157.4
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ﺁﻝﻴﺎﺕ
ﺍﻷﻓﺭﺍﻥ ﻭﺍﻝﻤﺭﺍﺠل
אאא
א
117827.4
%5
5891.3
663690
%10
66369
113259
ﺇﺠﻤﺎﻝﻲ ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻤﺎﺩﻴﺔ
ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ ﺒﺎﻻﺴﺘﻌﺎﻨﺔ ﺒﺒﻴﺎﻨﺎﺕ ﺍﻝﺠﺩﻭﻝﻴﻥ ﺍﻝﺴﺎﺒﻘﻴﻥ
ﻤﻥ ﺨﻼل ﻨﺘﺎﺌﺞ ﺍﻝﺘﺤﻠﻴل ﺍﻝﺴﺎﺒﻕ ،ﻭﺒﻌﺩ ﺘﻘﺩﻴﺭ ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺒﺸﺭﻴﺔ ﻭﺍﻝﻤﺎﺩﻴـﺔ
ﺍﻝﻨﺎﺠﻤﺔ ﻋﻥ ﺃﻨﺸﻁﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﻠﻭﺜﺔ ﻴﻤﻜﻥ ﺍﻝﻭﺼﻭل ﺇﻝـﻰ ﺇﺠﻤـﺎﻝﻲ
ﺘﻜﻠﻔﺔ ﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ ﻋﻠﻰ ﺍﻝﻌﺎﻤﻠﻴﻥ ،ﻭﺍﻹﻨﺘﺎﺝ ،ﻭﺍﻝﻤﺒﺎﻨﻲ ،ﻜﻤﺎ ﻓﻲ ﺍﻝﺠﺩﻭل ﺍﻵﺘﻲ:
ﺠﺩﻭل ﺭﻗﻡ) ( 10
ﻋﻨﺎﺼﺭ ﺘﻜﺎﻝﻴﻑ ﺃﻀﺭﺍﺭ ﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ ﻝﻌﺎﻡ 2007ﻡ
ﻋﻨﺎﺼﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺩﺭﻭﺴﺔ
ﻗﻴﻤﺔ ﺍﻝﺘﻜﺎﻝﻴﻑ )ﺩﻴﻨﺎﺭ(
ﺘﻜﺎﻝﻴﻑ ﺍﻝﻌﻼﺝ ﺍﻝﻁﺒﻲ ﻤﻥ ﺃﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ
104261
ﺨﺴﺎﺌﺭ ﺍﻝﻁﺎﻗﺔ ﺇﻻﻨﺘﺎﺠﻴﺔ ﻏﻴﺭ ﺍﻝﻤﺴﺘﻐﻠﺔ
427352
ﺘﻜﻠﻔﺔ ﺍﻝﻭﻓﺎﺓ ﺍﻝﻤﺒﻜﺭ
ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻤﺎﺩﻴﺔ
ﺍﻝﻤﺠﻤﻭﻉ
ﺼﻔﺭ
113259
644872
ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺍﻝﺘﺤﻠﻴل ﻓﻲ ﺍﻝﺠﺩﺍﻭل ﺍﻝﺴﺎﺒﻘﺔ
ﺘﺩﺭﻴﺏ ﺍﻝﻌﺎﻤﻠﻴﻥ:ﺩﻓﻌﺕ ﺍﻝﺸﺭﻜﺔ -ﻤﻭﻀﻊ ﺍﻝﺩﺭﺍﺴﺔ ﻝﻌﺎﻡ 2007ﻡ -ﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﺩﺭﻴﺏ ﻝﻠﻌـﺎﻤﻠﻴﻥ
ﻋﻠﻰ ﺸﻜل ﺭﺴﻭﻡ ﺍﺸﺘﺭﺍﻙ ﺩﻭﺭﺍﺕ ﺩﺍﺨﻠﻴﺔ ،ﻭﺨﺎﺭﺠﻴﺔ ﻝﻠﻌﺎﻤﻠﻴﻥ ﻝﺩﻴﻬﺎ؛ ﻝﺭﻓﻊ ﻜﻔـﺎﺀﺍﺘﻬﻡ
ﺍﻝﻌﻠﻤﻴﺔ ،ﺤﻴﺙ ﺒﻠﻐﺕ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻔﻌﻠﻴﺔ ﺍﻝﻤﺩﻓﻭﻋﺔ ﺨﻼل ﺍﻝﻌﺎﻡ129272 :ﺩﻴﻨﺎﺭ.
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ﺘﺸﻐﻴل ﺍﻝﻤﻌﻭﻗﻴﻥ:1ﺒﻠﻎ ﻋﺩﺩ ﺍﻝﻌﺎﻤﻠﻴﻥ ﺍﻝﻤﻌﻭﻗﻴﻥ ﺒﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﻝﺴـﻨﺔ ﺍﻝﺩﺭﺍﺴـﺔ
ﻋﺎﻡ 2007ﻡ (5) ،ﻋﺎﻤﻠﻴﻥ ،ﻭﺒﻠﻎ ﻤﺘﻭﺴـﻁ ﺍﻝﻌـﻭﻕ ، 2%50ﻭﺒﻤـﺎ ﺃﻥ ﺍﻷﺠـﻭﺭ
ﺍﻝﻤﺩﻓﻭﻋﺔ ﻝﻬﻭﻻﺀ ﺍﻝﻌﺎﻤﻠﻴﻥ ﺍﻝﻤﻌﻭﻗﻴﻥ ﻻﺘﺨﺘﻠﻑ ﻋﻤﺎ ﻴﺩﻓﻊ ﻝﻠﻌﺎﻤل ﺍﻻﻋﺘﻴﺎﺩﻱ ،ﻝﺫﺍ ﻓـﺈﻥ
ﻤﺎﺘﺘﺤﻤﻠﻪ ﺍﻝﺸﺭﻜﺔ ﻤﻥ ﺘﻜﺎﻝﻴﻑ ﺍﺠﺘﻤﺎﻋﻴﺔ ﺘﺘﻤﺜل ﺒﻨﺴﺒﺔ ﺍﻝﻔﺭﻕ ﺒـﻴﻥ ﺇﻨﺘﺎﺠﻴـﺔ ﺍﻝﻌﺎﻤـل
ﺍﻻﻋﺘﻴﺎﺩﻱ ﻭﺍﻝﻌﺎﻤل ﺍﻝﻤﻌﻭﻕ ،ﺒﻤﻌﻨﻰ ﺁﺨﺭ ﺇﻥ ﺇﻨﺘﺎﺠﻴﺔ ﺍﻝﻌﺎﻤل ﺍﻝﻤﻌﻭﻕ ﺘﺘﻤﺜـل ﺒﻨﺴـﺒﺔ
ﺍﻝﻼﻋﻭﻕ .ﻭﺒﺎﻹﻤﻜﺎﻥ ﺍﺤﺘﺴﺎﺏ ﻤﻘﺩﺍﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﺘﻲ ﺘﺘﺤﻤﻠﻬـﺎ ﺍﻝﺸـﺭﻜﺔ
ﺠﺭﺍﺀ ﺘﺸﻐﻴل ﺍﻝﻤﻌﻭﻗﻴﻥ ﺨﻼل ﻋﺎﻡ 2007ﻡ ،ﻜﺎﻝﺘﺎﻝﻲ:
ﻤﺘﻭﺴﻁ ﺍﺠﺭ ﺍﻝﻌﺎﻤل = 17320
ﻤﻘﺩﺍﺭ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﺘﺸﻐﻴل ﺍﻝﻌﺎﻤل ﺍﻝﻤﻌﻭﻕ ﺍﻝﻭﺍﺤﺩ =)ﻤﺘﻭﺴﻁ ﺍﺠﺭ ﺍﻝﻌﺎﻤل× 8660 = %50 × 17320 = (%50ﺩﻴﻨﺎﺭ
ﻤﻘﺩﺍﺭ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺠﺭﺍﺀ ﺘﺸﻐﻴل ﺍﻝﻤﻌﻭﻗﻴﻥ =)ﻤﻘﺩﺍﺭ ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﺘﺸﻐﻴل ﺍﻝﻌﺎﻤل ﺍﻝﻤﻌﻭﻕ ﺍﻝﻭﺍﺤﺩ× ﻋـﺩﺩ ﺍﻝﻌﻤـﺎل
ﺍﻝﻤﻌﻭﻗﻴﻥ(
43300 = 5 ×8660
ﻤﺎﺩﻓﻌﺘﻪ ﺍﻝﺸﺭﻜﺔ ﻤﻥ ﺘﻜﺎﻝﻴﻑ ﺘﺸﻐﻴل ﺍﻝﻤﻌﺎﻗﻴﻥ ﻓﻌﻠﻴ ﹰﺎ =
17320
× 5
= 86600ﺩﻴﻨﺎﺭ
ﻤﺎﺘﺤﻤﻠﺘﻪ ﺍﻝﺸﺭﻜﺔ ﻤﻥ ﺘﻜﺎﻝﻴﻑ ﺍﺠﺘﻤﺎﻋﻴﺔ ﻝﺘﺸﻐﻴل ﺍﻝﻤﻌﻭﻗﻴﻥ =
43300 = 43300 – 86600ﺩﻴﻨﺎﺭ
- 1وزارة ا*; ا>=*; ا%رد.-' "، ;*Bن _#Dا ، ,'.دة ر'^، "4ا!HKة"و" -.ر[#*q"N P N ،"2"W
]+ %2 ] #H >+إ= 4ا 4L ]*+5ا ]*:Hا5م واmص.
oA>. - 2س !.أي !-+اارد اK9. ;!"0ة ا!0ول ا%رد ;*Bوآ tpا !-ا.4
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.3ﻤﺠﺎل ﺘﻨﻤﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ)ﺍﻝﻤﺴﺎﻫﻤﺎﺕ ﺍﻝﻌﺎﻤﺔ(:
ﻤﻥ ﺨﻼل ﺍﻝﺴﺠﻼﺕ ﺍﻝﻤﺎﻝﻴﺔ ﻝﺸﺭﻜﺔ ﺍﻝﻤﺼﻔﺎﺓ ﻝﻌﺎﻡ 2007ﻡ ﺍﻝﺘﻲ ﺤﺼل ﻋﻠﻴﻬـﺎ
ﺍﻝﺒﺎﺤﺙ ﻤﻥ ﻤﻭﻅﻔﻲ ﻗﺴﻡ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻌﺎﻤﺔ ﻓﻲ ﺍﻹﺩﺍﺭﺓ ﺍﻝﺭﺌﻴﺴﻴﺔ ﻓﻲ ﻋﻤﺎﻥ ،1ﻭﻜـﺫﻝﻙ
ﺘﻘﺭﻴﺭ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺍﻝﺴﻨﻭﻱ ﺍﻝﺜﺎﻨﻲ ﻭﺍﻝﺨﻤﺴﻴﻥ ،ﻭﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﻝﻠﺴـﻨﺔ ﻤﻭﻀـﻊ
ﺍﻝﺩﺭﺍﺴﺔ ،ﺘﻡ ﺤﺼـﺭ ﺘﻜـﺎﻝﻴﻑ ﺍﻝﻌﻤﻠﻴـﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﺍﻝﻤﺘﻌﻠﻘـﺔ ﺒﻤﺠـﺎل ﺘﻨﻤﻴـﺔ
ﺍﻝﻤﺠﺘﻤﻊ)ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻌﺎﻤﺔ( ﺒﻤﺎﻴﻠﻲ:
ﺠﺩﻭل ﺭﻗﻡ )(11
ﻨﻭﻉ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﺍﻝﻤﺒﻠﻎ ﺒﺎﻝﺩﻴﻨﺎﺭ ﺍﻷﺭﺩﻨﻲ
ﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﺒﺭﻋﺎﺕ ﺍﻝﻨﻘﺩﻴﺔ ﻝﻠﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ
157886
ﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﺒﺭﻋﺎﺕ ﺍﻝﻌﻴﻨﻴﺔ ﻝﻠﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ
7192
ﺘﻜﺎﻝﻴﻑ ﺘﻨﻅﻴﻡ ﺤﻤﻠﺔ ﻝﻠﺘﺼﻭﻴﺕ ﻝﻠﺒﺘﺭﺍﺀ ﻭﺇﻗﺎﻤﺔ ﺍﻻﺤﺘﻔﺎل
5000
ﺘﻜﺎﻝﻴﻑ ﺘﻨﻅﻴﻡ ﺤﻤﻠﺔ ﻝﻠﺘﺒﺭﻉ ﺒﺎﻝﺩﻡ ﺒﺎﻝﺘﻌﺎﻭﻥ ﻤﻊ ﺒﻨﻙ ﺍﻝﺩﻡ
5000
ﺘﻜﺎﻝﻴﻑ ﺘﻘﺩﻴﻡ ﺍﻝﻀﻴﺎﻓﺔ ﻝﻠﻤﻭﺍﻁﻨﻴﻥ
45982
ﺍﻝﻤﺠﻤﻭﻉ
221060
ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ ﻭﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﻝﺘﻘﺭﻴﺭ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺍﻝﻤﻨﺸﻭﺭ ﻝﻌﺎﻡ 2007
.4ﻤﺠﺎل ﻤﺴﺎﻫﻤﺎﺕ ﺍﻝﻤﻨﺘﺞ ﻭﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ:
ﻤﻥ ﺨﻼل ﺘﻘﺭﻴﺭ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺍﻝﺴﻨﻭﻱ ﺍﻝﺜﺎﻨﻲ ﻭﺍﻝﺨﻤﺴـﻴﻥ ،ﻭﺍﻝﺒﻴﺎﻨـﺎﺕ
ﺍﻝﻤﺎﻝﻴﺔ ﻝﻌﺎﻡ2007ﻡ ،ﻭﺍﻝﺴﺠﻼﺕ ﺍﻝﻤﺎﻝﻴﺔ ﻤﻥ ﻤﻭﻅﻔﻲ ﺍﻝﻤﺼﻔﺎﺓ ،ﺍﺴﺘﻁﺎﻉ ﺍﻝﺒﺎﺤـﺙ
ﺤﺼﺭ ﻤﺼﺎﺭﻴﻑ ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﻤﺠﺎل ﻤﺴﺎﻫﻤﺎﺕ ﺍﻝﻤﻨﺘﺞ ﻭﺤﻤﺎﻴﺔ
ﺍﻝﻤﺴﺘﻬﻠﻙ ،ﻜﻤﺎﻴﻠﻲ:
- 1زرة -*+ا[ ;*Bم J.ا W@[ 4Kz 30ا.@1ت ا [+ 4L ;+5اDدارة ا!5. 4@*$ن؛ 91ل PاB*0ت ]+
ا@R6ت ا ;*0A1ا6. ;jmل ;*Nا 6ا. 41
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ﺠﺩﻭل ﺭﻗﻡ ) ( 12
ﻨﻭﻉ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﺍﻝﻤﺒﻠﻎ ﺒﺎﻝﺩﻴﻨﺎﺭ ﺍﻷﺭﺩﻨﻲ
ﺘﻜﺎﻝﻴﻑ ﺍﺴﺘﺒﺩﺍل ﺃﺴﻘﻑ ﺍﻻﺴﺒﺴﺕ ﺍﻝﺨﺎﺼﺔ ﺒﻤﻅﻼﺕ ﺍﻝﻤﻨﺘﺞ
88500
ﺘﻜﺎﻝﻴﻑ ﺼﻴﺎﻨﺔ ﻗﻭﺍﻋﺩ ﻭﺃﺤﻭﺍﺽ ﺒﺭﺝ ﺍﻝﺘﺒﺭﻴﺩ
19000
ﺇﻀﺎﻓﺔ ﻤﻀﺨﺘﻲ ﺇﻁﻔﺎﺀ ﺨﺎﺼﺔ ﺒﺎﻝﻤﻨﺘﺞ
ﺘﻜﺎﻝﻴﻑ ﺸﺭﺍﺀ ﺃﻭﻋﻴﺔ ﻤﺒﻁﻨﺔ ﺒﺎﻝﻤﻁﺎﻁ ﻝﻠﻤﻨﺘﺞ
ﺘﻜﺎﻝﻴﻑ ﺩﻋﺎﻴﺔ ﻭﺘﺭﻭﻴﺞ ﻝﻠﻤﺠﺘﻤﻊ
ﺘﻜﺎﻝﻴﻑ ﻤﻜﺘﺏ ﺨﺩﻤﺔ ﺍﻝﺠﻤﻬﻭﺭ ﻝﺘﻠﻘﻲ ﺍﻝﺸﻜﺎﻭﻱ
ﺍﻝﻤﺠﻤﻭﻉ
280000
70000
53112
5250
515862
ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ ﻭﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﻝﺘﻘﺭﻴﺭ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺍﻝﻤﻨﺸﻭﺭ ﻝﻌﺎﻡ 2007
ﻤﻤﺎ ﺘﺠﺩﺭ ﺍﻹﺸﺎﺭﺓ ﺇﻝﻴﻪ ﻓﻲ ﻫﺫﺍ ﺍﻝﻤﺠﺎل ،ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﺃﻥ ﻤﺼـﻔﺎﺓ ﺍﻝﺒﺘـﺭﻭل
ﺍﻷﺭﺩﻨﻴﺔ ﻓﻲ ﺤﻘﻴﻘﺔ ﺍﻷﻤﺭ ﺘﺘﺤﻤل ﻀﻤﻨﻴ ﹰﺎ ﺒﺠﺯﺀ ﻤﻥ ﺘﻠﻙ ﺍﻷﻋﺒﺎﺀ ﺍﻝﻨﺎﺠﻤﺔ ﻋﻥ ﺘﻠـﻭﺙ
ﺍﻝﺒﻴﺌﺔ ﺩﻭﻥ ﺇﺸﺎﺭﺓ ﻭﺍﻀﺤﺔ ﻤﻨﻬﺎ ﺇﻝﻰ ﺫﻝﻙ ،ﻭﺩﻭﻥ ﺃﺩﻨﻰ ﺘﺨﻁـﻴﻁ ﻤﺴـﺒﻕ ،ﺃﻭ ﺇﺩﺭﺍﻙ
ﻝﺫﻝﻙ.
ﻭﻋﻠﻰ ﺴﺒﻴل ﺍﻝﻤﺜﺎل ،ﻨﺠﺩ ﺃﻥ ﺠﺯﺀﹰﺍ ﻤﻥ ﺘﻜﻠﻔﺔ ﺍﻝﻌـﻼﺝ ﺍﻝﻁﺒـﻲ ﻝﻠﻌـﺎﻤﻠﻴﻥ ﻓـﻲ
ﺍﻝﻤﺼﻔﺎﺓ ﻭﺍﻝﻤﺼﺎﺒﻴﻥ ﺒﺄﻤﺭﺍﺽ ﺍﻝﺘﻠﻭﺙ ﻴﺘﻡ ﺘﺤﻤﻴﻠﻬﺎ ﻋﻠـﻰ ﻭﺤـﺩﺓ ﺍﻝﻤﻨـﺘﺞ ﻜﺄﻋﺒـﺎﺀ
ﺍﺠﺘﻤﺎﻋﻴﺔ ﺩﺍﺨﻠﻴﺔ ﺘﺒﻭﺏ ﻀﻤﻥ ﻤﺭﺍﻜﺯ ﺍﻝﺨﺩﻤﺎﺕ ﺍﻹﻨﺘﺎﺠﻴﺔ ،ﻭﺘﺤﻤل ﻋﻠـﻰ ﺍﻷﺠـﻭﺭ،
ﻭﺍﻝﻤﺴﺘﻠﺯﻤﺎﺕ ﺍﻝﺴﻠﻌﻴﺔ ﻭﺍﻝﺨﺩﻤﻴﺔ ﺒﺤﺴﺏ ﻨﻭﻋﻬﺎ ،ﺒﻤﺎ ﻴﻤﺜل ﻨﺼﻴﺏ ﻜل ﻤﺭﻜﺯ ﺇﻨﺘـﺎﺠﻲ
ﻤﻥ ﻫﺫﻩ ﺍﻝﺘﻜﻠﻔﺔ.
ﻭﻤﻥ ﺠﻬﺔ ﺃﺨﺭﻯ ،ﻨﺠﺩ ﺃﻥ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻌﻼﺝ ﺍﻝﻁﺒﻲ ﻝﻤﺭﻀﻰ ﺍﻝﻤﺼـﻔﺎﺓ ﻭﺍﻝـﺫﻴﻥ
ﻴﺘﻠﻘﻭﻥ ﺍﻝﻌﻼﺝ ﻓﻲ ﺍﻝﻤﺭﺍﻜﺯ ﺍﻝﺼﺤﻴﺔ ﺨﺎﺭﺝ ﺍﻝﻤﺼﻔﺎﺓ ﻻﺘﻅﻬﺭ ﻀﻤﻥ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺸﺘﻘﺎﺕ
ﺍﻝﻨﻔﻁﻴﺔ ﺒﺎﻋﺘﺒﺎﺭﻫﺎ ﺃﻋﺒﺎﺀ ﺨﺎﺭﺠﻴﺔ ،ﻝﺫﻝﻙ ﻓﻬﻲ ﺘﺤﻤل ﻋﻠﻰ ﺍﻝﻤﺼﺭﻭﻑ ،ﺃﻱ ﻻﺘـﺩﺨل
152
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ﻀﻤﻥ ﻋﻭﺍﻤل ﺍﻹﻨﺘﺎﺝ ،ﻭﻨﻔﺱ ﺍﻻﻤﺭ ﻴﻨﺴﺤﺏ ﻋﻠﻰ ﺘﻜﺎﻝﻴﻑ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻤﺎﺩﻴﺔ ﺍﻝﺘـﻲ
ﺘﻠﺤﻕ ﺒﺎﻷﺼﻭل ﺍﻝﻤﻤﻠﻭﻜﺔ ﺒﺎﻝﻤﺼﻔﺎﺓ ﻨﺘﻴﺠﺔ ﺍﻝﺘﻠﻭﺙ.
ﺜﺎﻝﺜ ﹰﺎ :ﺘﺒﻭﻴﺏ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﺒﻌﺩ ﻗﻴﺎﺱ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻸﻨﺸﻁﺔ ﺍﻝﻤﻜﻭﻨـﺔ ﻝﻤﺠـﺎل ﺘﻨﻤﻴـﺔ
ﺍﻝﻌﺎﻤﻠﻴﻥ ،ﻭﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ،ﻭﺘﻨﻤﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ،ﻭﻤﺴـﺎﻫﻤﺎﺕ ﺍﻝﻤﻨـﺘﺞ ﻭﺤﻤﺎﻴـﺔ
ﻼ ﻋﻠﻰ ﺤﺩﺍ ،ﻓﺎﻨﻪ ﻴﻤﻜﻥ ﺘﺒﻭﻴﺏ ﺘﻠﻙ ﺍﻝﺘﻜﺎﻝﻴﻑ؛ ﺘﻤﻬﻴﺩﹰﺍ ﻝﻌﺭﻀﻬﺎ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ
ﺍﻝﻤﺴﺘﻬﻠﻙ ﻜ ﹶ
ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺨﺘﺎﻤﻴﺔ ،ﻜﻤﺎﻴﻠﻲ:
ﺍﻝﻤﺠﺎل ﺍﻷﻭل :ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ
ﺍﻭ ﹰﻻ :ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﺘﺅﺜﺭ ﻋﻠﻰ ﻜﺸﻑ ﺍﻝﺩﺨل
ﺠﺩﻭل ﺭﻗﻡ ) ( 13
ﺍﻝﺒﻴـﺎﻥ
ﻤﻨﻊ ﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺀ
ﺭﻭﺍﺘﺏ ﻭﺃﺠﻭﺭ
ﻤﺴﺘﻠﺯﻤﺎﺕ
ﺨﺩﻤﻴﺔ /ﻨﻘﺩﻴﺔ
ﻻﺘﻭﺠﺩ ﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺘﻜﺎﻝﻴﻑ ﻤﻨﻊ
ﺍﻝﺘﻠﻭﺙ ﺨﻼل ﺴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ
ﻤﻨﻊ ﺘﻠﻭﺙ ﺍﻝﻤﻴﺎﺓ
ﺭﻭﺍﺘﺏ ﻗﺴـﻡ ﺤﻤﺎﻴـﺔ
ﺍﻝﺒﻴﺌﺔ
ﺍﻝﻤﺠﻤﻭﻉ
35842
101500
××××
35842
101500
ﺭﻭﺍﺘﺏ ﻗﺴﻡ ﺍﻝﺴـﻼﻤﺔ
ﺍﻝﻌﺎﻤﺔ
112650
112650
ﻀــﺭﺍﺌﺏ ﻝﺒﻠﺩﻴــﺔ
ﺍﻝﻬﺎﺸﻤﻴﺔ ﺒﺩل ﺘﻠﻭﺙ
5000
5000
153
א
سא
אو
א
وא&!"#$%
ﺍﻝﻤﺸــﺎﺭﻜﺔ ﺒﻘﻴــﺎﺱ
אאא
א
23000
ﺍﻝﺘﻠﻭﺙ
23000
ﺍﻝﺘﺨﻠﺹ ﻤﻥ ﺍﻝﻨﻔﺎﻴﺎﺕ
ﺍﻝﺨﻁﺭﺓ
ﺍﻷﻀــﺭﺍﺭ ﺍﻝﻤﺎﺩﻴــﺔ
ﻝﻠﻤﻤﺘﻠﻜﺎﺕ
215150
ﺍﻝﻤﺠﻤﻭﻉ
46780
46780
113259
113259
110622
438031
ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ ﻭﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻭﻏﻴﺭ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻝﻠﺸﺭﻜﺔ ﻤﻭﻀﻊ ﺍﻝﺘﻁﺒﻴﻕ.
ﺜﺎﻨﻴ ﹰﺎ :ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﺘﺅﺜﺭ ﻋﻠﻰ ﻜﺸﻑ ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﻤﻭﻤﻴﺔ
ﺠﺩﻭل ﺭﻗﻡ)(14
ﺍﻝﺒﻴﺎﻥ
ﺴﻴﺎﺭﺍﺕ ﺍﻹﻁﻔﺎﺀ
ﺴﻴﺎﺭﺍﺕ
ﻤﺒﺎﻨﻲ /ﺁﻻﺕ
960883
ﺍﻝﻤﺠﻤﻭﻉ
960883
ﻤﺒﺎﻨﻲ ﺩﺍﺌﺭﺓ ﺍﻝﺒﻴﺌﺔ
164000
164000
ﻤﺤﻁﺔ ﺘﻨﻘﻴﺔ ﺍﻝﻤﻴﺎﺓ
5000
5000
169000
1129883
ﺍﻝﻤﺠﻤﻭﻉ
960883
ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ ﻭﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻭﻏﻴﺭ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻝﻠﺸﺭﻜﺔ ﻤﻭﻀﻊ ﺍﻝﺘﻁﺒﻴﻕ.
154
א
سא
אو
א
وא&!"#$%
אאא
א
ﺍﻝﻤﺠﺎل ﺍﻝﺜﺎﻨﻲ :ﺘﻨﻤﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ
ﺍﻭ ﹰﻻ :ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﺘﺅﺜﺭ ﻋﻠﻰ ﻗﺎﺌﻤﺔ ﺍﻝﺩﺨل-:
ﺠﺩﻭل ﺭﻗﻡ )(15
ـﺏ ﻤﺴﺘﻠﺯﻤﺎﺕ ﻤﺴﺘﻠﺯﻤﺎﺕ ﻤﺠﻤﻭﻉ ﻜﻠﻲ
ﺭﻭﺍﺘـــ
ﺍﻝﺒﻴﺎﻥ
ﻭﺃﺠﻭﺭ
ﺴﻠﻌﻴﺔ
ﺨﺩﻤﻴﺔ
43300
ﺘﺸﻐﻴل ﻤﻌﻭﻗﻴﻥ
•
43300
6780
ﺨﺩﻤﺎﺕ ﺼﺤﻴﺔ
111041 104261
161584
ﺨﺩﻤﺎﺕ ﺍﻝﻨﻘل
161584
5122
ﻤﺴﺠﺩ ﺍﻝﻤﺼﻔﺎﺓ
5122
1
335474
335474
ﺨﺩﻤﺎﺕ ﺍﻹﺴﻜﺎﻥ
559487
559487
129272
221672
ﺴﻼﻤﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ
ﺘﺩﺭﻴﺏ ﺍﻝﻌﺎﻤﻠﻴﻥ
92400
ﺘﻨﻘﻼﺕ ﺴﻔﺭ ﻭﺇﻗﺎﻤﺔ 176023
34392
ﺘﻭﺯﻴﻊ ﻜﺘﺏ ﻭﺃﻓﻼﻡ
ﻤﻜﺎﻓﺂﺕ ﻝﻠﻤﻭﻅﻔﻴﻥ
176023
1733593
1733593
427352
ﻁﺎﻗﺔ ﺇﻨﺘﺎﺠﻴﺔ ﻏﻴﺭ
34392
427352
ﻤﺴﺘﻐﻠﺔ
ﺍﻝﻤﺠﻤﻭﻉ
2206900
3809040 1590238 11902
ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ ﻭﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻭﻏﻴﺭ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻝﻠﺸﺭﻜﺔ ﺴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ.
• 8 -ن هpا ا M*8N ]+ -0اR5ج ا ]+ 40:أ!ار اث ا 4ا@ J0ا !*s ;H!:. 30ا!V0ة.
- 1هpا ا8 -0ن ;+R<A -<. ]+ا ،]*+<5و -<.أ ]<+ ;<+-H+ ;<jF ;<@0ا"<!آ; < b50ا،W<J ;<5*0C 7<@ ]*+<5
وآ9+ -. tpر + Mا1ادث ،]*Kzوآ SBا9ر P Mاا 4آ.176023 ،26653 ،132798 :4
155
א
سא
אو
א
وא&!"#$%
אאא
א
ﺜﺎﻨﻴ ﹰﺎ :ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﺘﺅﺜﺭ ﻋﻠﻰ ﻜﺸﻑ ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﻤﻭﻤﻴﺔ
ﺠﺩﻭل ﺭﻗﻡ ) ( 16
ﺍﻝﻤﺒﺎﻨﻲ
ﺍﻝﺒﻴﺎﻥ
ﺍﻝﻤﺠﻤﻭﻉ
ﻭﺴﺎﺌل ﻨﻘل
ﺍﻝﺨﺩﻤﺎﺕ ﺍﻝﺼﺤﻴﺔ
181000
181000
ﻤﺴﺠﺩ ﺍﻝﻤﺼﻔﺎﺓ
86689
86689
ﺍﻝﺴﻼﻤﺔ ﺍﻝﻌﺎﻤﺔ
83000
83000
ﻤﺒﺎﻨﻲ ﺍﻹﺴﻜـﺎﻥ
750000
750000
∗1921767
ﻭﺴﺎﺌل ﺍﻝﻨﻘل
1921767 1100689
ﺍﻝﻤﺠﻤﻭﻉ
1921767
3022456
ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ ﻭﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻭﻏﻴﺭ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻝﻠﺸﺭﻜﺔ ﻤﻭﻀﻊ ﺍﻝﺘﻁﺒﻴﻕ.
ﺍﻝﻤﺠﺎل ﺍﻝﺜﺎﻝﺙ :ﺘﻨﻤﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ )ﺨﺩﻤﺔ ﺍﻝﻤﺠﺘﻤﻊ(:
ﺍﻭ ﹰﻻ :ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﺘﺅﺜﺭ ﻋﻠﻰ ﻜﺸﻑ ﺍﻝﺩﺨل
ﺠﺩﻭل ﺭﻗﻡ ) ( 17
ـﺘﻠﺯﻤﺎﺕ ﻤﺼـــﺎﺭﻴﻑ ﻤﺼــﺎﺭﻴﻑ ﺍﻝﻤﺠﻤﻭﻉ
ﻤﺴــ
ﺍﻝﺒﻴﺎﻥ
ﺨﺩﻤﻴﺔ
ﺘﺤﻭﻴﻠﻴﺔ
ﻋﺭﻀﻴﺔ
157886
ﺘﺒﺭﻋﺎﺕ ﻨﻘﺩﻴﺔ
157886
7192
ﺘﺒﺭﻋﺎﺕ ﻋﻴﻨﻴﺔ
7192
∗
ﺇﻗﺎﻤﺔ ﺍﺤﺘﻔﺎل ﻝﻠﺒﺘﺭﺍﺀ
ﺍﻝﺘﺒﺭﻉ ﺒﺎﻝﺩﻡ
ﺘﻘﺩﻴﻡ ﺍﻝﻀﻴﺎﻓﺔ
45982
ﺍﻝﻤﺠﻤﻭﻉ
53174
5000
5000
5000
5000
45982
157886
10000
221060
∗ -آ ;*[ SBو #$Aا #Hا #H. ;jmا ]*+5و*Aرات اKCDء !".آ; *; ا-را ;A 4L ;Aا-را(2882650) ;A
در أرد ،4Bوً!_Bا p5ر #9Lا" ;*[ ]*. t.و #$Aا #Hاpآرة WNا@ب ا@. 1:3;0ا ، 4وذV!A>. tد
!.أي ا@?و*] 4Lا"!آ; اpآرة.
∗ WN -د9+ Lر Mا>Kل ;0A.ا*Fر ;-+ا!0اء Pإ-ى 7$6ا *B-ا@.;50
156
א
سא
אو
א
وא&!"#$%
אאא
א
ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ ﻭﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻭﻏﻴﺭ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻝﻠﺸﺭﻜﺔ ﻤﻭﻀﻊ ﺍﻝﺘﻁﺒﻴﻕ.
ﺜﺎﻨﻴ ﹰﺎ :ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﺘﺅﺜﺭ ﻋﻠﻰ ﻜﺸﻑ ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﻤﻭﻤﻴﺔ .ﺠﺩﻭل ﺭﻗﻡ ) ( 18
ﻤﺒﺎﻨﻲ
ﺍﻝﺒﻴﺎﻥ
ﺍﻝﻤﺠﻤﻭﻉ
ﺃﺜﺎﺙ
ـــ
ﻻﺘﻭﺠﺩ ﺃﻴﺔ ﺒﻴﺎﻨﺎﺕ ﺨﻼل ﺴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ
ﺍﻝﻤﺠﻤﻭﻉ
ﺍﻝﻤﺠﺎل ﺍﻝﺭﺍﺒﻊ :ﺨﺩﻤﺔ ﺍﻝﻤﻨﺘﺞ ﻭﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ.
ﺍﻭ ﹰﻻ :ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﺘﺅﺜﺭ ﻋﻠﻰ ﻜﺸﻑ ﺍﻝﺩﺨل.
ﺠﺩﻭل ﺭﻗﻡ ) ( 19
ﺍﻝﺒﻴﺎﻥ
ﺭﻭﺍﺘــﺏ ﻤﺴــﺘﻠﺯﻤﺎﺕ ﻤﺴـــﺘﻠﺯﻤﺎﺕ ﺍﻝﻤﺠﻤﻭﻉ
ﻭﺃﺠﻭﺭ
ﺴﻠﻌﻴﺔ
ﺨﺩﻤﻴﺔ
53112
ﺩﻋﺎﻴﺔ ﻭﺘﺭﻭﻴﺞ ﻝﻠﻤﻨﺘﺞ
ﻤﻜﺘﺏ ﺘﻠﻘﻲ ﺍﻝﺸﻜﺎﻭﻱ
∗5250
53112
5250
19000
ﺼﻴﺎﻨﺔ ﺃﺤﻭﺍﺽ ﺒﺭﺝ ﺍﻝﺘﺒﺭﻴﺩ
19000
ﺃﻭﻋﻴﺔ ﻤﺒﻁﻨﺔ ﺒﺎﻝﻤﻁﺎﻁ ﻝﻠﻤﻨﺘﺞ
70000
70000
ﻤﻅﻼﺕ ﻝﻠﻤﻨﺘﺞ
88500
88500
ﺍﻝﻤﺠﻤﻭﻉ
5250
158500
72112
235862
ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ ﻭﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻭﻏﻴﺭ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻝﻠﺸﺭﻜﺔ ﻤﻭﻀﻊ ﺍﻝﺘﻁﺒﻴﻕ.
∗ +-F 78+ 4L -= -ت اJ6ر 4Hا"8وي 4Lا"!آ; ;Kz+وا-ة .eHL
157
א
سא
אو
א
وא&!"#$%
אאא
א
ﺜﺎﻨﻴ ﹰﺎ :ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﺘﺅﺜﺭ ﻋﻠﻰ ﻜﺸﻑ ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﻤﻭﻤﻴﺔ.
ﺠﺩﻭل ﺭﻗﻡ )(20
ﺍﻝﺒﻴﺎﻥ
ﺍﻝﻤﺒﺎﻨﻲ
ﺒﻨﺎﻴﺔ ﺍﻝﻤﺨﺘﺒﺭﺍﺕ ﻭﻀﺒﻁ ﺍﻝﺠﻭﺩﺓ
133866
ﻤﻀﺨﺎﺕ ﺇﻁﻔﺎﺀ ﻝﻠﻤﻨﺘﺞ
ﺍﻝﻤﺠﻤﻭﻉ
133866
ﺁﻻﺕ ﻭﺍﻝﻤﻌﺩﺍﺕ
ﺍﻝﻤﺠﻤﻭﻉ
133866
280000
280000
280000
413866
ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ ﻭﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻭﻏﻴﺭ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻝﻠﺸﺭﻜﺔ ﻤﻭﻀﻊ ﺍﻝﺘﻁﺒﻴﻕ.
ﻝﻘﺩ ﺤﺎﻭل ﺍﻝﺒﺎﺤﺙ ﻋﺭﺽ ﻤﻘﺩﺍﺭ ﻤﺴﺎﻫﻤﺔ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘـﺭﻭل ﺍﻷﺭﺩﻨﻴـﺔ
ﻼ ﻓﻲ ﺍﺴﺘﻔﺎﺩﺓ
ﺍﻝﻤﺴﺎﻫﻤﺔ ﺍﻝﻤﺤﺩﻭﺩﺓ ﻓﻲ ﻜل ﻨﺸﺎﻁ ﺍﺠﺘﻤﺎﻋﻲ ﻋﻠﻰ ﺤﺩﺍ ،ﻭﺒﺎﻝﺘﻔﺼﻴل ،ﺃﻤ ﹰ
ﺍﻝﺸﺭﻜﺔ ،ﻭﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﻤﻤﺎﺜﻠﺔ ﻤﻥ ﺘﻠﻙ ﺍﻝﺘﻔﺎﺼﻴل ،ﻭﻓﻲ ﺍﻝﺘﻌـﺭﻑ ﻋﻠـﻰ ﻤﻜﻭﻨـﺎﺕ
ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﻝﻡ ﺘﻅﻬﺭ ﺒﺼﻭﺭﺓ ﻤﻨﻔﺼﻠﺔ ﻓﻲ ﺴﺠﻼﺘﻬﺎ.
ﻜﻤﺎ ﺘﻡ ﻋﺭﺽ ﺇﺠﻤﺎﻝﻲ ﺘﻜﺎﻝﻴﻑ ﻤﺴﺎﻫﻤﺔ ﺍﻝﺸﺭﻜﺔ ﻝﻜل ﻤﺠـﺎل ﻤـﻥ ﻤﺠـﺎﻻﺕ
ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻷﺭﺒﻌﺔ ﺍﻝﺴﺎﺒﻘﺔ ﺍﻝـﺫﻜﺭ ،ﻭﻓﺼـل ﺍﻝﺘﺸـﺎﺒﻙ ﺒـﻴﻥ ﺍﻝﻨﺸـﺎﻁ
ﺍﻻﺠﺘﻤﺎﻋﻲ ﻭﺍﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ،ﻭﺍﻝﺘﻲ ﺴﻴﺘﻡ ﺩﻤﺠﻬﺎ ﺤﺴـﺏ ﺘﺒﻭﻴﺒﺎﺘﻬـﺎ ﺍﻝﻅـﺎﻫﺭﺓ
ﻝﻐﺭﺽ ﺍﻝﺘﻭﺼل ﺇﻝﻰ ﺒﻨﺎﺀ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ ﺒﻌﺩ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻺﻓﺼـﺎﺡ
ﻋﻥ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﺭﺍﺒﻌ ﹰﺎ :ﺤﺴﺎﺏ ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻨﺎﺘﺠﺔ ﻋﻥ ﺘﻠﻭﺙ ﺍﻝﻤﺼﻔﺎﺓ ﻝﻠﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻴﻁ
) ﻤﻨﻁﻘﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ(.
ﺘﺤﺴﺏ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻝﺘﻘﺩﻴﺭﻴﺔ ﻝﺘﺄﺜﻴﺭ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻨﺎﺘﺞ ﻤﻥ ﺍﻝﺭﻭﺍﺌﺢ ﻭﺍﻝـﺩﺨﺎﻥ ﻭﺍﻝﻤـﻭﺍﺩ
ﺍﻝﺴﺎﻤﺔ ﻋﻠﻰ ﻤﻨﻁﻘﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ ،ﻋﻠﻰ ﺍﻝﻨﺤﻭ ﺍﻝﺘﺎﻝﻲ:
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) :(1-1ﺘﺤﺩﻴﺩ ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺼﺤﻴﺔ ﻝﻸﻓـﺭﺍﺩ ﺍﻝﻤﺤﻴﻁـﻴﻥ ﺒﺎﻝﻤﺼـﻔﺎﺓ )ﺴـﻜﺎﻥ
ﺍﻝﻬﺎﺸﻤﻴﺔ(.
ﺘﺒﻴﻥ ﻤﻥ ﺨﻼل ﻤﺭﺍﺠﻌﺔ ﺍﻝﻤﺭﻜﺯ ﺍﻝﺼـﺤﻲ ﻝﻤﻨﻁﻘـﺔ ﺍﻝﻬﺎﺸـﻤﻴﺔ ،ﺇﻥ ﺍﻏﻠـﺏ
ﺍﻷﻤﺭﺍﺽ ﺍﻝﺘﻲ ﺘﺼﻴﺏ ﺍﻝﻤﺭﻀﻰ ﺘﻌﻭﺩ ﺒﺎﻝﺩﺭﺠﺔ ﺍﻷﻭﻝﻰ ﺇﻝﻰ ﺍﻝﺘﻠـﻭﺙ ﺍﻝﻨـﺎﺘﺞ ﻤـﻥ
ﺍﻝﻤﺼﻔﺎﺓ ،ﺤﻴﺙ ﻗﺩﺭﺕ ﺘﻘﺭﻴﺒ ﹰﺎ ﻓﻲ ﻋﺎﻡ 2007ﻡ ،ﺒﻤﺎ ﻴﻌﺎﺩل 1510765ﺩﻴﻨﺎﺭ ﺃﺭﺩﻨﻲ،
ﺩﻓﻌﺕ ﻋﻠﻰ ﺸﻜل ﻋﻼﺠﺎﺕ ﻭﻤﺭﺍﺠﻌﺎﺕ.
) :(2-1ﺤﺴﺎﺏ ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻤﺎﺩﻴﺔ ﻝﻸﺼﻭل ﺍﻝﻤﻤﻠﻭﻜﺔ ﻝﻠﻤﺠﺘﻤﻊ.
ﻜﻭﻥ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﻻﺘﻠﺘﺯﻡ ﺒﺨﻔﺽ ﺍﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﻲ ﺍﻝﻨﺎﺘﺞ ﻤـﻥ
ﺃﻨﺸﻁﺘﻬﺎ ﺇﻝﻰ ﺍﻝﺤﺩ ﺍﻝﻤﺴﻤﻭﺡ ﺒﻪ ،ﻝﺫﻝﻙ ﻴﺘﺴﻊ ﺘﺄﺜﻴﺭﻫﺎ ﺍﻝﺴﻠﺒﻲ ﻋﻠﻰ ﻤﺠﺘﻤﻌﻬﺎ ﺍﻝﺨﺎﺭﺠﻲ،
ﻭﻝﺤﺴﺎﺏ ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻤﺎﺩﻴﺔ ﺍﻝﻤﻤﻠﻭﻜﺔ ﻝﻠﻤﺠﺘﻤﻊ ،ﻭﺍﻝﻤﺴﺒﺏ ﻝﻬﺎ ﺃﻨﺸـﻁﺔ ﺸـﺭﻜﺔ
ﺍﻝﻤﺼﻔﺎﺓ ﻴﺘﻡ ﺘﻘﺴﻴﻤﻬﺎ ﺇﻝﻰ ﻗﺴﻤﻴﻥ:
) :(1-2-1ﺘﻘﺩﻴﺭ ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻝﻸﺭﺍﻀﻲ ﺍﻝﺯﺭﺍﻋﻴﺔ ﻨﺘﻴﺠﺔ ﺍﻝﺘﻠﻭﺙ.
ﺇﻥ ﻤﻨﻁﻘﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ ﻻﺘﺸﻬﺩ ﻭﺠﻭﺩ ﻜﺜﻴﻑ ﻝﻤﺴﺎﺤﺎﺕ ﺯﺭﺍﻋﻴﺔ ،ﻭﺭﺒﻤﺎ ﻴﻌﻭﺩ ﺍﻝﺴـﺒﺏ
ﻝﻭﺠﻭﺩ ﺍﻝﻤﺼﻔﺎﺓ ﺫﺍﺘﻬﺎ ،ﻭﻝﻜﻥ ﻫﻨـﺎﻙ ﻤـﻥ ﻴﺤـﺩﺩ ﻫـﺫﻩ ﺍﻝﺘﻜﻠﻔـﺔ -ﺃﻱ ﺍﻝﺨﺴـﺎﺭﺓ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ -ﻋﻠﻰ ﺃﺴﺎﺱ ﺃﻨﻬﺎ ﺘﻌﺎﺩل ﻨﺴﺒﺔ ﻤﺌﻭﻴﺔ ﻤﻥ ﺘﻜﻠﻔـﺔ ﺍﻷﻀـﺭﺍﺭ ﺍﻝﺼـﺤﻴﺔ
ﻝﻸﻓﺭﺍﺩ ﺒﺎﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻴﻁ ﺒﺎﻝﻤﺼﻔﺎﺓ ،ﻭﻴﻘﺘﺭﺡ ﺍﻝﻌﻠﻤﺎﺀ ﻨﺴﺒﺔ %2.5ﻤﻥ ﻗﻴﻤﺔ ﺍﻝﺨﺴﺎﺌﺭ
ﺍﻝﺼﺤﻴﺔ.1
ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﻀﻌﻑ ﺍﻝﻌﻼﻗﺔ ﺒﻴﻥ ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺼﺤﻴﺔ ﻭﺒﻴﻥ ﺘﻜﻠﻔﺔ ﺃﻀـﺭﺍﺭ
ﺍﻷﺭﺍﻀﻲ ﺍﻝﺯﺭﺍﻋﻴﺔ ﺍﻝﻤﺤﻴﻁﺔ ﺒﺎﻝﻤﺼﻔﺎﺓ؛ ﻨﺘﻴﺠﺔ ﺍﻝﺘﻠﻭﺙ ﺒﺎﻝﻤﻌﺎﺩﻝﺔ ﺍﻝﻤﺒﻴﻨﺔ ﺴﺎﺒﻘﺎ ً ،ﻝﺫﻝﻙ
49[ - 1ا@!+ا "،4$أ aاس ا .04ث ا ،"!Qا!Cو; دآرا"+ !*s iرة ;5+= ،ا@-q. ،;!9اد،1995 ،
ص .140
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ﻴﻘﺘﺭﺡ )ﻤﻌﺎﺩﻝﺔ ﺭﻴﺎﻀﻴﺔ( ﺘﻘ ﺩﺭ ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﺴﻨﻭﻴﺔ ﺍﻝﺘـﻲ ﺘﺼـﻴﺏ ﺍﻷﺭﺍﻀـﻲ
ﺍﻝﺯﺭﺍﻋﻴﺔ ﻨﺘﻴﺠﺔ ﺍﻝﺘﻠﻭﺙ ﺘﻜﻭﻥ ﺍﻗﺭﺏ ﻝﻠﻭﺍﻗﻊ ،ﻭﻓﻕ ﺍﻝﻤﻌﺎﺩﻝﺔ ﺍﻵﺘﻴﺔ:1
ﺘﻜﻠﻔﺔ ﺃﻀﺭﺍﺭ ﺍﻷﺭﺍﻀﻲ ﺍﻝﺯﺭﺍﻋﻴﺔ ﻨﺘﻴﺠﺔ ﺍﻝﺘﻠﻭﺙ =
ﺍﻝﻤﺴﺎﺤﺔ ﺍﻝﻤﻘﺩﺭﺓ ﺍﻝﻤﺘﻌﺭﻀﺔ ﻝﻠﺘﻠﻭﺙ ﺤﻭل ﺍﻝﻤﺼﻔﺎﺓ × ﻤﺘﻭﺴﻁ ﺇﻨﺘﺎﺠﻴﺔ ﻭﺤﺩﺓ ﺍﻝﻤﺴﺎﺤﺔ
ﺍﻝﺴﻨﻭﻴﺔ ﺒﺎﻝﺩﻴﻨﺎﺭ× ﻨﺴﺒﺔ ﺍﻝﻀﺭﺭ)ﻭﻴﻘﺩﺭ ﺒـ .(%60
= 50ﻜﻡ%60 × 15000 × 2
= 450000ﺩﻴﻨﺎﺭ ﺃﺭﺩﻨﻲ.
) :(2-2-1ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻤﻘﺩﺭﺓ ﻓﻲ ﺍﻝﻤﻤﺘﻠﻜﺎﺕ
ﻴﺘﺴﺒﺏ ﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺀ ﺍﻝﻨﺎﺘﺞ ﻤﻥ ﺸﻌﻠﺔ ﺍﻝﻤﺼﻔﺎﺓ ﺇﻝﻰ ﺘﺂﻜل ﺍﻝﻤﻌـﺎﺩﻥ ،ﻭﺃﺤﺠـﺎﺭ
ﺍﻝﺒﻨﺎﺀ ،ﻭﺇﻝﻰ ﺘﺩﻫﻭﺭ ﺍﻝﺨﻭﺍﺹ ﺍﻝﻁﺒﻴﻌﻴﺔ ﻭﺍﻝﻜﻴﻤﺎﺌﻴﺔ ،ﻭﺘﻜﻭﻴﻥ ﻁﺒﻘـﺔ ﺴـﻭﺩﺍﺀ ﻋﻠـﻰ
ﺍﻝﻤﺒﺎﻨﻲ ،ﻤﻤﺎ ﻴﺘﻁﻠﺏ ﺼﻴﺎﻨﺘﻬﺎ ،ﻭﺘﻨﻅﻴﻔﻬﺎ ،ﻭﺘﺭﻤﻴﻤﻬﺎ ﺴﻨﻭﻴﺎﹰ ،ﻭﻝﺘﻌﺫﺭ ﺍﻝﺤﺼﻭل ﻋﻠـﻰ
ﺘﻜﺎﻝﻴﻑ ﺍﻝﺼﻴﺎﻨﺔ ﺍﻹﻀﺎﻓﻴﺔ ﺍﻝﺴﻨﻭﻴﺔ ﻝﻠﻤﻤﺘﻠﻜﺎﺕ ﺍﻝﻤﻭﺠﻭﺩﺓ ﻓﻲ ﻤﻨﻁﻘﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ ،ﻓـﺈﻥ
ﺍﻝﺒﺎﺤﺙ ﻤﻥ ﺨﻼل ﺯﻴﺎﺭﺘﻪ ﺍﻝﻤﻴﺩﺍﻨﻴﺔ ﺇﻝﻰ ﻤﻨﻁﻘﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ ﻝﻠﻐﺭﺽ ﺍﻝﻤﺫﻜﻭﺭ ،ﻭﻋﻠـﻰ
ﺃﺴﺎﺱ ﻤﻨﺎﻗﺸﺔ ﻫﺫﻩ ﺍﻝﻤﺴﺄﻝﺔ ﻤﻊ ﺍﻝﻤﺨﺘﺼﻴﻥ ﻤﻥ ﻤﻬﻨﺩﺴﻴﻥ ،ﻭﺍﻗﺘﺼﺎﺩﻴﻴﻥ ،ﻭﻏﻴﺭﻫﻡ ،ﺘﻡ
ﺘﻘﺩﻴﺭ ﺍﻝﻤﺒﺎﻨﻲ ﺍﻝﻤﺘﺄﺜﺭﺓ ﺒﺎﻝﺘﻠﻭﺙ ﺒﺤﺩﻭﺩ %15ﻤﻥ ﻤﺠﻤﻭﻉ ﺍﻝﺩﻭﺭ ﺍﻝﺴـﻜﻨﻴﺔ ﺒﻤﻨﻁﻘـﺔ
ﺍﻝﻬﺎﺸﻤﻴﺔ• ،ﻭﺘﻡ ﺘﻘﺩﻴﺭ ﻤﺘﻭﺴﻁ ﺘﻜﻠﻔﺔ ﺍﻝﺼﻴﺎﻨﺔ ﺍﻝﺴﻨﻭﻴﺔ ﻨﺘﻴﺠﺔ ﺍﻝﺘﻠـﻭﺙ ،ﺒﺤـﻭﺍﻝﻲ500
ﺩﻴﻨﺎﺭ ﺴﻨﻭﻴ ﹰﺎ.
ﻭﺒﺎﻝﺘﺎﻝﻲ ﻴﻤﻜﻥ ﺤﺴﺎﺏ ﺘﻜﻠﻔﺔ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻤﻘﺩﺭﺓ ﻓﻲ ﺍﻝﻤﻤﺘﻠﻜـﺎﺕ ،ﻋﻠـﻰ ﺍﻝﻨﺤـﻭ
ﺍﻵﺘﻲ:
620ﻤﻨﺯل × 46500 = 500 × %15ﺩﻴﻨﺎﺭ
- 1ا5د; ]+إ-اد ا ،30و-5+ل ا!Eر Hس i"N #8V Pأو 9HBن 4Lا ;*=BDا5د; }را 4ا\را*;.
• RF ]+ -ل ا\رة ا*-ا. 30 ;*Bر 2010-1-20م - !-HN WN ،د ا 4B0ا@ ;*8اا=!V0+ ;Jة K9ة
ا!0ول 1.ا ]+ %15 4ا6ع ا- 48ور ا@ ;H:+ 4L ;*8ا.;*VJ
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ﻭﺒﻨﺎﺀﹰﺍ ﻋﻠﻰ ﻤﺎﺴﺒﻕ ،ﻴﺒﻴﻥ ﺍﻝﺠﺩﻭل ﺍﻝﺘﺎﻝﻲ ﺘﻜﻠﻔﺔ ﺃﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻤﻘﺩﺭﺓ ﺍﻝﺴـﻨﻭﻴﺔ
ﺍﻝﺘﻲ ﻴﺘﺤﻤﻠﻬﺎ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻴﻁ ﺒﺎﻝﻤﺼﻔﺎﺓ ﻨﺘﻴﺠﺔ ﺃﻨﺸﻁﺘﻬﺎ ﺍﻝﻤﻠﻭﺜﺔ.
ﺠﺩﻭل ﺭﻗﻡ )(21
ﺍﻝﻤﺒﺎﻝﻎ )ﺒﺎﻝﺩﻴﻨﺎﺭ(
ﻋﻨﺎﺼﺭ ﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻠﻭﺙ
ﺘﻜﺎﻝﻴﻑ ﺍﻝﻌﻼﺝ ﺍﻝﻁﺒﻲ ﻨﺘﻴﺠﺔ ﺍﻝﺘﻠﻭﺙ
1510765
ﺘﻜﺎﻝﻴﻑ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻤﺎﺩﻴﺔ:
* ﺃﻀﺭﺍﺭ ﺍﻷﺭﺍﻀﻲ ﺍﻝﺯﺭﺍﻋﻴﺔ
450000
* ﺃﻀﺭﺍﺭ ﺍﻝﻤﻤﺘﻠﻜﺎﺕ
46500
ﺍﻝﻤﺠﻤﻭﻉ
2007265
ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ ﺒﺎﻻﺴﺘﻌﺎﻨﺔ ﺒﺒﻴﺎﻨﺎﺕ ﺍﻝﺩﺭﺍﺴﺔ.
ﺍﻝﻤﺒﺤﺙ ﺍﻝﺭﺍﺒﻊ:
ﻨﻤﻭﺫﺝ ﻤﻘﺘﺭﺡ ﻓﻲ ﻅل ﺩﻭﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻓﻲ ﻗﻴﺎﺱ ﻭﻋﺭﺽ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻝﻠﺸﺭﻜﺔ ﻋﻴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ ﻭﺘﻁﺒﻴﻘﻪ
ﺍﻭ ﹰﻻ :ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ
ﻴﺘﻀﺢ ﻤﻤﺎ ﺴﺒﻕ ،ﺃﻥ ﻫﻨﺎﻙ ﺼﻌﻭﺒﺔ ﻓﻲ ﺘﻁﺒﻴﻕ ﻤﻔﻬﻭﻡ ﻤﺤﺎﺴـﺒﺔ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﻥ ﺨﻼل ﺍﻝﻨﻤﺎﺫﺝ ﺍﻝﻨﻅﺭﻴﺔ ﺍﻝﻤﻘﺘﺭﺤﺔ ﻓـﻲ ﺍﻝﻔﻜـﺭ ﺍﻝﻤﺤﺎﺴـﺒﻲ ،ﻨﺘﻴﺠـﺔ
ﺍﻝﺼﻌﻭﺒﺎﺕ ﻭﺍﻝﻤﺸﺎﻜل ﺍﻝﺘﻲ ﺘﻌﺘﺭﺽ ﺴﺒﻴل ﻗﻴﺎﺱ ﻭﻋﺭﺽ ﺘﻠﻙ ﺍﻝﻨﺘﺎﺌﺞ ،ﻭﻋﺩﻡ ﻗﻴﺎﺴﻬﺎ
ﺍﻝﺘﻜﺎﻝﻴﻑ ﺒﻭﺤﺩﺓ ﻨﻘﺩ ،ﻭﻜﺫﻝﻙ ﺍﻷﺴﻠﻭﺏ ﺍﻝﻤﺴﺘﺨﺩﻡ ﻓﻲ ﻗﻴﺎﺱ ﺍﻝﻤﻨﺎﻓﻊ ﺒﻤﻘـﺎﻴﻴﺱ ﻏﻴـﺭ
ﺴﻠﻴﻤﺔ ﻤﻥ ﺍﻝﻨﺎﺤﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺒﺎﻝﻭﻗﺕ ﺍﻝﺤﺎﻝﻲ.
ﻝﺫﻝﻙ ﻴﺠﺏ ﺍﻝﺘﻔﻜﻴﺭ ﻓﻲ ﺘﺼﻭﺭﺍﺕ ﺠﺩﻴﺩﺓ ﺘﻌﺎﻝﺞ ﺍﻭﺠﻪ ﺍﻝﻘﺼـﻭﺭ ﻋﻨـﺩ ﻗﻴـﺎﺱ
ﻭﻋﺭﺽ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﺴﺘﻔﻴﺩﻴﻥ ،ﻭﺒﺫﻝﻙ ﻴﻤﻜﻥ ﺍﻝﺘﻘﺩﻡ ﺨﻁﻭﺓ ﺇﻝﻰ ﺍﻷﻤﺎﻡ ﻋﻠـﻰ
ﻁﺭﻴﻕ ﺘﻁﻭﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻭﺤـﺩﺍﺕ ﺍﻻﻗﺘﺼـﺎﺩﻴﺔ ﺨﺼﻭﺼـ ﹰﺎ
161
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ﻭﻋﻠﻰ ﻭﺠﻪ ﺍﻝﺘﺤﺩﻴﺩ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﺒﺘﺭﻭﻝﻴﺔ ﻭﺍﻝﻜﻴﻤﺎﻭﻴﺔ ﺍﻝﻤﺅﺜﺭﺓ ﻋﻠﻰ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻭﺍﻝﻤﺠﺘﻤﻊ
ﻭﺍﻝﺒﻴﺌﺔ.
ﻭﻝﺘﺤﻘﻴﻕ ﺫﻝﻙ ،ﻓﺈﻨﻪ ﻴﺠﺏ ﺃﻥ ﻴﻜﻭﻥ ﺩﻭﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻓﻲ ﻗﻴـﺎﺱ ﻭﻋـﺭﺽ ﺍﻷﺩﺍﺀ
ﺍﻻﺠﺘﻤﺎﻋﻲ ﻤﺘﺴﻕ ﻤﻊ ﺍﻝﻨﻅﺭﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ،ﺤﺘﻰ ﻴﺴﻬل ﺍﻝﻘﻴﺎﻡ ﺒﻪ ﻤﻥ ﻗﺒل ﺍﻝﻤﺤﺎﺴﺒﻴﻥ،
ﻭﺤﺘﻰ ﻻﻴﻘﻑ ﺍﻭﻝﺌﻙ ﺍﻝﻤﺤﺎﺴﺒﻭﻥ ﻋﺎﺌﻘ ﹰﺎ ﺃﻤﺎﻡ ﺘﻁﻭﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺘﻘﺩﻤﻬﺎ.
ﻭﺒﻨﺎﺀﹰﺍ ﻋﻠﻰ ﻤﺎ ﺴﺒﻕ ،ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﺍﻨﻪ ﻓﻲ ﺍﻝﺒﺩﺍﻴﺔ ﻻﺒﺩ ﻤـﻥ ﺘﻭﻀـﻴﺢ ﺃﻫـﺩﺍﻑ
ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ ،ﻭﻤﻥ ﺜﻡ ﻤﻘﻭﻤﺎﺘﻪ ﺍﻷﺴﺎﺴﻴﺔ ،ﻭﺍﻝﻤﻴﺯﺍﺕ ﺍﻝﺘﻲ ﻴﺘﻤﺘﻊ ﺒﻬﺎ.
ﺜﺎﻨﻴ ﹰﺎ :ﺃﻫﺩﺍﻑ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ
ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﻋﻨﺩ ﺼﻴﺎﻏﺔ ﺃﻱ ﻨﻤﻭﺫﺝ ﻤﺤﺎﺴﺒﻲ ﻴﻘﻴﺱ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﻝﻠﺸﺭﻜﺎﺕ ،ﻴﺠﺏ ﺃﻥ ﻴﺤﻘﻕ ﻋﻠﻰ ﺍﻷﻗل ﺍﻷﻫﺩﺍﻑ ﺍﻝﺘﺎﻝﻴﺔ:
.1ﺘﺤﺩﻴﺩ ﻭﻗﻴﺎﺱ ﻤﺎﺘﺘﺤﻤﻠﻪ ﺍﻝﻭﺤﺩﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻤﻥ ﺘﻜﺎﻝﻴﻑ ﻓﻲ ﺴـﺒﻴل ﻭﻓﺎﺌﻬـﺎ
ﺒﺎﻝﺘﺯﺍﻤﺎﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
.2ﺘﻭﺠﻴﻪ ﺍﻝﺒﺤﺙ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻨﺤﻭ ﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﻘﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﺒﻬﺩﻑ ﺘﻁﻭﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ.
.3ﺇﻋﻼﻡ ﺍﻝﻤﺠﺘﻤﻊ ﺒﻨﺘﺎﺌﺞ ﻗﻴﺎﺱ ﺘﻜﺎﻝﻴﻑ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺍﻋﺘﺒﺎﺭﻫﺎ ﺠﺯﺀ
ﻻﻴﺘﺠﺯﺀ ﻤﻥ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ،ﻭﺫﻝﻙ ﻝﻤﺴﺎﻋﺩﺓ ﺃﺼﺤﺎﺏ ﺍﻝﻘـﺭﺍﺭﺍﺕ ﺍﻝﺩﺍﺨﻠﻴـﺔ
ﻭﺍﻝﺨﺎﺭﺠﻴﺔ ﻭﺍﻝﻤﺠﺘﻤﻊ ﻋﻨﺩ ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻝﻤﻨﺎﺴﺒﺔ.
ﺜﺎﻝﺜ ﹰﺎ :ﺍﻝﻤﻘﻭﻤﺎﺕ ﺍﻷﺴﺎﺴﻴﺔ ﻝﻠﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ
ﻴﻘﺘﺼﺭ ﺩﻭﺭ ﺍﻝﻨﻤﻭﺫﺝ ﻫﻨﺎ ﻋﻠﻰ ﺘﻭﻓﻴﺭ ﺒﻴﺎﻨﺎﺕ ﻋﻥ ﺠﺎﻨﺏ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻓﻘـﻁ،
ﻋﻠﻰ ﺃﻥ ﻴﺘﺭﻙ ﻗﻴﺎﺱ ﺍﻝﻤﻨﺎﻓﻊ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻨﻅﻡ ﺃﺨﺭﻯ ﻤـﻥ ﺩﺍﺨـل ﺃﻭ ﺨـﺎﺭﺝ
ﺍﻝﻭﺤﺩﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﻭﻴﺘﻀﻤﻥ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﻤﻘﺘﺭﺤﺎﺕ ﺍﻵﺘﻴﺔ:
.1ﺘﺴﺠﻴل ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﻲ ﺘﺘﺤﻤﻠﻬﺎ ﺍﻝﻭﺤﺩﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻓﻲ ﻜل ﻤﺠـﺎل ﻤـﻥ
ﺍﻝﻤﺠﺎﻻﺕ ﺍﻷﺭﺒﻌﺔ ﺍﻝﺘﻲ ﺘﺸﺘﻤل ﻋﻠﻴﻬﺎ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ .
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.2ﺍﻝﺒﺤﺙ ﻓﻲ ﻤﺸﻜﻠﺔ ﺘﻭﺯﻴﻊ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻋﻠﻰ ﺍﻝﻔﺘﺭﺍﺕ ﺍﻝﺯﻤﻨﻴـﺔ
ﺍﻝﺘﻲ ﺘﺴﺘﻔﻴﺩ ﻤﻨﻬﺎ.
.3ﺍﻝﺒﺤﺙ ﻓﻲ ﻜﻴﻔﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ ﻓﻲ ﻭﻀﻊ ﻗﻭﺍﻋﺩ ﻝﻠﻔﺼل ﺒﻴﻥ ﻤﺎ ﻴﻌﺘﺒﺭ ﺍﺩﺍ ﺀ
ﺍﻗﺘﺼﺎﺩﻴ ﹰﺎ ﺃﻭ ﺍﺩﺍ ﺀ ﺍﺠﺘﻤﺎﻋﻴ ﹰﺎ ،ﺤﺘﻰ ﻴﻤﻜﻥ ﺘﺤﺩﻴـﺩ ﻤﺠـﺎﻻﺕ ﺍﻝﺘﻜـﺎﻝﻴﻑ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
.4ﺍﻋﺘﻤﺎﺩ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﻨﺎﺴﺏ ﻋﻨﺩ ﻗﻴـﺎﺱ ﺍﻝﺘﻜـﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﻝﻠﻭﺤـﺩﺓ
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﻭﺍﻝﺫﻱ ﻴﻌﻁﻲ ﺍﻝﻤﺭﻭﻨﺔ ﻋﻨـﺩ ﻗﻴـﺎﺱ ﺘﻜـﺎﻝﻴﻑ ﺍﻷﻨﺸـﻁﺔ
ﺍﻝﻤﺨﺘﻠﻔﺔ.
ﺭﺍﺒﻌ ﹰﺎ :ﺇﺠﺭﺍﺀﺍﺕ ﺘﻁﺒﻴﻕ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ
ﻝﺘﻁﺒﻴﻕ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ ،ﻴﺠﺏ ﻋﻠﻰ ﺍﻝﻤﻨﺸﺂﺕ ﺍﻝﻘﻴﺎﻡ ﺒﺎﻹﺠﺭﺍﺀﺍﺕ ﺍﻵﺘﻴﺔ:
.1ﻭﻀﻊ ﺃﺭﻗﺎﻡ ﻝﻸﺼﻭل ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﺩﻝﻴل ﺍﻝﻤﺤﺎﺴﺒﻲ؛ ﺒﻤﺎ ﻴﺴﺎﻋﺩ ﻓـﻲ
ﻋﻤﻠﻴﺔ ﺍﻝﺘﻭﺠﻴﻪ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻬﺎ.
.2ﺘﻌﺩ ﻗﺎﺌﻤﺔ ﺍﻝﺩﺨل ﻋﻠﻰ ﺜﻼﺙ ﻤﺭﺍﺤل :ﺍﻝﻤﺭﺤﻠﺔ ﺍﻷﻭﻝـﻰ ﻝﻠﻭﺼـﻭل ﺇﻝـﻰ
ﺼﺎﻓﻲ ﺍﻝﺩﺨل ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻝﺴﻠﻴﻡ .ﻭﺍﻝﺜﺎﻨﻴﺔ ﺘﺘﻀﻤﻥ ﺍﻝﺘﻜـﺎﻝﻴﻑ ﺍﻹﺠﺒﺎﺭﻴـﺔ
ﻻ ﺇﻝﻰ ﺼـﺎﻓﻲ ﺍﻝـﺩﺨل ﺍﻻﻗﺘﺼـﺎﺩﻱ ﺍﻻﺠﺘﻤـﺎﻋﻲ
ﺒﺸﻜل ﺇﺠﻤﺎﻝﻲ ﻭﺼﻭ ﹰ
ﻻ
ﺍﻷﺴﺎﺴﻲ ،ﺃﻤﺎ ﺍﻝﻤﺭﺤﻠﺔ ﺍﻝﺜﺎﻝﺜﺔ ﻓﻴﻨﺯل ﻤﻨﻬﺎ ﺃﻱ ﺘﻜﺎﻝﻴﻑ ﺍﺨﺘﻴﺎﺭﻴﺔ ﻭﺼـﻭ ﹰ
ﺇﻝﻰ ﺼﺎﻓﻲ ﺍﻝﺩﺨل ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺍﻝﻜﻠﻲ.
.3ﺘﻌﺩ ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﻤﻭﻤﻴﺔ ﺒﺸﻜﻠﻬﺎ ﺍﻝﻤﻌﺘﺎﺩ ،ﻤﻊ ﺇﻀﺎﻓﺔ ﺒﻨـﻭﺩ ﻤﺴـﺘﻘﻠﺔ ﺒﻘـﻴﻡ
ﺇﺠﻤﺎﻝﻴﺔ ﻓﻲ ﺩﺍﺨﻠﻬﺎ ﺘﻌﺒﺭ ﻋﻥ ﺍﻷﺼﻭل ﻭﺍﻻﻝﺘﺯﺍﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ.
ﺨﺎﻤﺴ ﹰﺎ :ﺘﻁﺒﻴﻕ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ ﻝﻠﺸﺭﻜﺔ ﻋﻴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ
ﺇﻥ ﺍﻷﺴﺎﺱ ﺍﻝﺫﻱ ﻴﻘﻭﻡ ﻋﻠﻴﻪ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ ﻫﻭ ﺘﺤﻘﻴﻕ ﺍﻝﺘﻜﺎﻤـل ﻤـﺎﺒﻴﻥ
ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﻭﺍﺴﻁﺔ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺭﺌﻴﺴـﺔ
)ﻗﺎﺌﻤﺔ ﺍﻝﺩﺨل ﺍﻝﻤﻌﺩل ﺍﺠﺘﻤﺎﻋﻴ ﹰﺎ ﻭﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﻌﺩﻝـﺔ ﺍﺠﺘﻤﺎﻋﻴـ ﹰﺎ ﻭ ﻗﺎﺌﻤـﺔ
ﺘﻭﺯﻴﻊ ﺍﻷﺭﺒﺎﺡ ﻭﺍﻝﺨﺴﺎﺌﺭ(.
163
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א
وא&!"#$%
אאא
א
ﻭﺘﻠﺤﻕ ﺒﻬﺫﻩ ﺍﻝﻘﻭﺍﺌﻡ ﻜﺸﻭﻓﺎﺕ ﻓﺭﻋﻴﺔ ﻫﻲ :ﻜﺸﻑ ﺘﺤﻠﻴل ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻝﺠﺎﺭﻴـﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺘﺨﺹ ﺍﻝﺒﻨﻭﺩ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻘﺎﺌﻤﺔ ﺍﻝﺩﺨل ﺍﻝﻤﻌﺩﻝﺔ ﺍﺠﺘﻤﺎﻋﻴ ﹰﺎ ،ﻭﻜﺸـﻑ
ﺘﺤﻠﻴل ﺍﻷﺼﻭل ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻅﺎﻫﺭﺓ ﻓﻲ ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﺎﻤـﺔ ﺍﻝﻤﻌﺩﻝـﺔ ﺍﺠﺘﻤﺎﻋﻴـﺎﹰ،
ﻭﻜﺫﻝﻙ ﻜﺸﻑ ﺒﻴﺒﻥ ﻤﺴﺘﻭﻴﺎﺕ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻔﻌﻠﻴﺔ ،ﺩﻭﻥ ﺍﻝﺘﺄﺜﻴﺭ ﻋﻠﻰ ﺸـﻜل ﺍﻝﻘـﻭﺍﺌﻡ
ﺍﻝﺭﺌﻴﺴﺔ ﻓﻲ ﺍﻝﻨﻅﺎﻡ ﺍﻝﻤﺤﺎﺴﺒﻲ.
ﻭﻴﻌﻭﺩ ﻫﺫﺍ ﺍﻝﺘﻘﺴﻴﻡ ﺇﻝﻰ ﺒﻴﺎﻥ ﺍﻝﺘﺄﺜﻴﺭ ﺍﻝﻔﻌﻠﻲ ﻝﺘﻜﺎﻝﻴﻑ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻋﻠﻰ
ﻨﺘﻴﺠﺔ ﺍﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻝﻠﺸﺭﻜﺔ ،ﻭﺒﺎﻝﺘﺎﻝﻲ ﻴﺠﺏ ﺃﻥ ﻴﻨﻌﻜﺱ ﻫﺫﺍ ﺍﻷﺜﺭ ﻤﻥ ﺨﻼل
ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ ،ﻭﺇﻻ ﻓﺈﻨﻬﺎ ﺴﻭﻑ ﺘﺼﺒﺢ ﻤﻀﻠﻠﺔ ﻝﻤﺘﺨﺫﻱ ﺍﻝﻘﺭﺍﺭﺍﺕ.
ﺒﻌﺩ ﻋﻤﻠﻴﺔ ﻓﺼل ﺍﻝﺘﺸﺎﺒﻙ ﺒﻴﻥ ﺘﻜﺎﻝﻴﻑ ﺍﻝﻨﺸﺎﻁﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺘﻜﺎﻝﻴﻑ ﺍﻝﻨﺸﺎﻁﺎﺕ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﻗﻴﺎﺴﻬﺎ ﺒﻭﺤﺩﺓ ﻨﻘﺩ ،ﻴﺘﻡ ﺘﺒﻭﻴﺒﻬﺎ ﻭﺍﻹﻓﺼـﺎﺡ ﻋﻨﻬـﺎ ﻓـﻲ ﺍﻝﻨﻤـﺎﺫﺝ
ﺍﻝﻤﻘﺘﺭﺤﺔ ﻜﻤﺎﻴﻠﻲ:
.1ﺍﻝﻜﺸﻭﻓﺎﺕ ﺍﻝﺭﺌﻴﺴﺔ
ﺍﻭ ﹰﻻ :ﻗﺎﺌﻤﺔ ﺍﻝﺩﺨل ﺍﻝﻤﻌﺩﻝﺔ ﺍﺠﺘﻤﺎﻋﻴ ﹰﺎ:
ﻴﻭﻀﺢ ﺍﻝﺸﻜل ﺍﻝﺘﺎﻝﻲ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ ﻝﺒﻨﻭﺩ ﻗﺎﺌﻤﺔ ﺍﻝﺩﺨل ﻭﺍﻝﻤﻌﺩﻝﺔ ﺍﺠﺘﻤﺎﻋﻴ ﹰﺎ
ﺸﻜل ﺭﻗﻡ)(5
ﺍﻝﻤﺒﻠﻎ
ﺍﻝﺒﻴـــﺎﻥ
1819109715
ﺇﺠﻤﺎﻝﻲ ﺍﻝﻤﺒﻴﻌﺎﺕ
1757350735
ﻴﻨﺯل :ﺘﻜﻠﻔﺔ ﺍﻝﻤﺒﻴﻌﺎﺕ
61758980
7271107
69030087
5231360.66
40183701.34
= ﻤﺠﻤل ﺍﻝﺭﺒﺢ ﻤﻥ ﺍﻝﻤﺒﻴﻌﺎﺕ
ﻴﻀﺎﻑ :ﺇﻴﺭﺍﺩﺍﺕ ﺘﺸﻐﻴﻠﻴﺔ ﻭﺃﺨﺭﻯ
= ﻤﺠﻤل ﺍﻝﺭﺒﺢ ﺍﻝﻌﺎﻡ
ﻴﻨﺯل:
ﻤﺼﺎﺭﻴﻑ ﺇﺩﺍﺭﻴﺔ ﻭﻋﻤﻭﻤﻴﺔ
ﻤﺼﺎﺭﻴﻑ ﺍﻝﺒﻴﻊ ﻭﺍﻝﺘﻭﺯﻴﻊ
164
א
سא
אو
א
وא&!"#$%
2000000
אאא
א
ﻤﺨﺼﺹ ﻗﻀﺎﻴﺎ
13238862
ﻓﻭﺍﺌﺩ ﻭﻋﻤﻭﻻﺕ ﺒﻨﻜﻴﺔ
8376163
= ﺍﻝﺩﺨل ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻝﺴﻠﻴﻡ
-
ﻴﻨﺯل:
97899
ﻤﺼﺎﺭﻴﻑ ﺩﻋﻡ ﺍﻝﺒﺤﺙ ﺍﻝﻌﻠﻤﻲ
59499
ﺩﻋﻡ ﺍﻝﺠﺎﻤﻌﺎﺕ
65000
ﻤﺼﺎﺭﻴﻑ ﻤﻜﺎﻓﺄﺓ ﺃﻋﻀﺎﺀ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ
8153765
= ﺍﻝﺩﺨل ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺍﻷﺴﺎﺴﻲ
ﻴﻨﺯل :ﺍﻝﻤﺼﺎﺭﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
438031
ﺘﺠﺎﻩ ﺍﻝﺒﻴﺌﺔ
3809040
ﺘﺠﺎﻩ ﺍﻝﻌﺎﻤﻠﻴﻥ
235862
ﺘﺠﺎﻩ ﺍﻝﻤﻨﺘﺞ ﻭﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ
221060
ﺘﺠﺎﻩ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ
3449772
= ﺍﻝﺭﺒﺢ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺍﻝﻜﻠﻲ ﻗﺒل
ﺍﻝﻀﺭﻴﺒﺔ
530623
2919149
ﻴﻨﺯل :ﻤﺼﺭﻭﻑ ﻀﺭﻴﺒﺔ ﺍﻝﺩﺨل
= ﺍﻝﺭﺒﺢ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺍﻝﻜﻠﻲ ﻝﻠﺴﻨﺔ
32000000
0.091
ﺍﻝﻤﺘﻭﺴﻁ ﺍﻝﻤﺭﺠﺢ ﻝﻌﺩﺩ ﺍﻷﺴﻬﻡ
ﺤﺼﺔ ﺍﻝﺴﻬﻡ ﻤﻥ ﺼﺎﻓﻲ ﺭﺒﺢ ﺍﻝﺴﻨﺔ
ﺇﻴﻀﺎﺤﺎﺕ ﺤﻭل ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ ﻝﻘﺎﺌﻤﺔ ﺍﻝﺩﺨل:
.1ﺘﻡ ﺇﻝﻐﺎﺀ ﺒﻨﺩ ﻤﺼﺎﺭﻴﻑ ﺃﺨﺭﻯ ﻓﻲ ﻗﺎﺌﻤﺔ ﺍﻝﺩﺨل ﺍﻝﻤﻨﺸﻭﺭﺓ ﻝﺸﺭﻜﺔ ﺍﻝﻤﺼـﻔﺎﺓ،
ﻭﺍﻝﺘﻲ ﺘﺨﺹ ﻤﺼﺎﺭﻴﻑ ﺍﻝﺒﺤﺙ ﺍﻝﻌﻠﻤﻲ ،ﻭﻤﻜﺎﻓﺂﺕ ﺃﻋﻀﺎﺀ ﻤﺠﻠـﺱ ﺍﻹﺩﺍﺭﺓ،
ﻭﺍﺴﺘﺩﺭﺍﻙ ﻁﻭﺍﺭﺉ ﺍﻨﺘﻔﻰ ﺍﻝﺤﺎﺠﺔ ﺇﻝﻴﻬﺎ ،ﺤﻴﺙ ﺘﻌﺘﺒﺭ ﻫﺫﻩ ﺍﻝﻤﺼﺎﺭﻴﻑ -ﺤﺴﺏ
165
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א
وא&!"#$%
אאא
א
ﺍﻝﺩﺭﺍﺴﺔ -ﻤﺼﺎﺭﻴﻑ ﺍﺠﺘﻤﺎﻋﻴﺔ ﺇﺠﺒﺎﺭﻴﺔ ﻝﺫﻝﻙ ﺍﻓﺭﺩﻫﺎ ﺍﻝﺒﺎﺤﺙ ﻓـﻲ ﺍﻝﻨﻤـﻭﺫﺝ
ﺍﻝﻤﻘﺘﺭﺡ ﻝﻘﺎﺌﻤﺔ ﺍﻝﺩﺨل ﺒﺸﻜل ﻤﺴﺘﻘل.
.2ﺘﻡ ﺘﻌﺩﻴل ﺒﻨﺩ ﺍﻝﻤﺼﺎﺭﻴﻑ ﺍﻹﺩﺍﺭﻴﺔ ﻭﺍﻝﻌﻤﻭﻤﻴﺔ ،ﻭﻤﺼﺎﺭﻴﻑ ﺍﻝﺒﻴﻊ ﻭﺍﻝﺘﻭﺯﻴـﻊ
ﺒﻤﺎ ﻴﺘﻼﺀﻡ ﻤﻊ ﺒﻨﺩ ﺍﻝﺭﻭﺍﺘﺏ ﻭﺍﻷﺠﻭﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺤﻴﺙ ﺘـﻡ ﻁﺭﺤﻬـﺎ ﻤـﻥ
ﺍﻝﻤﺠﻤﻭﻉ ﺍﻝﻜﻠﻲ ،ﻭﺇﻀﺎﻓﺘﻬﺎ ﻤﻊ ﺒﻨﺩ ﺍﻝﻤﺼﺎﺭﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﻗﺎﺌﻤﺔ ﺍﻝﺩﺨل؛
ﻤﻨﻌ ﹰﺎ ﻝﻼﺯﺩﻭﺍﺠﻴﺔ.
.3ﻗﻴﻤﺔ ﻤﺼﺭﻭﻑ ﻀﺭﻴﺒﺔ ﺍﻝﺩﺨل 793448ﺩﻴﻨﺎﺭ ﻋﻠﻰ ﺼﺎﻓﻲ ﺍﻷﺭﺒﺎﺡ ،ﺤﻴﺙ
ﺘﻡ ﺘﻨﺯﻴل ﻤﻨﻬﺎ ﻤﻭﺠﻭﺩﺍﺕ ﻀﺭﻴﺒﻴﺔ ﻤﺅﺠﻠﺔ ﺒﻘﻴﻤﺔ 262825ﺩﻴﻨـﺎﺭ ﻝﺘﺼـﺒﺢ
ﺒﺎﻝﺼﺎﻓﻲ 530623ﺩﻴﻨﺎﺭ.
ﺜﺎﻨﻴ ﹰﺎ :ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﻌﺩﻝﺔ ﺍﺠﺘﻤﺎﻋﻴ ﹰﺎ
ﻴﻭﻀﺢ ﺍﻝﺸﻜل ﺍﻝﺘﺎﻝﻲ ،ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ ﻝﺒﻨﻭﺩ ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﺎﻤﺔ ﻭﺍﻝﻤﻌﺩﻝﺔ
ﺍﺠﺘﻤﺎﻋﻴ ﹰﺎ.
ﺸﻜل ﺭﻗﻡ) ( 6
ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﻌﺩﻝﺔ ﺍﺠﺘﻤﺎﻋﻴﹰﺎ ﻝﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﻜﻤﺎﻫﻲ ﻓﻲ 2007/12/31ﻡ.
ﺍﻝﻤﻁﻠﻭﺒﺎﺕ
ﺍﻝﻤﻭﺠﻭﺩﺍﺕ
ﻤﻭﺠﻭﺩﺍﺕ ﻤﺘﺩﺍﻭﻝﺔ:
ﻤﻁﻠﻭﺒﺎﺕ ﻤﺘﺩﺍﻭﻝﺔ:
2803374ﻨﻘﺩ ﻭﺤﺴﺎﺒﺎﺕ ﺠﺎﺭﻴﺔ ﻤﺩﻴﻨﺔ
171961505ﺒﻨﻭﻙ ﺩﺍﺌﻨﺔ
179208680ﻤﺩﻴﻨﻭﻥ ﻭﺃﺭﺼﺩﺓ ﻤﺩﻴﻨﺔ ﺃﺨﺭﻯ
151406921ﺩﺍﺌﻨﻭﻥ ﻭﺃﺭﺼﺩﺓ ﺩﺍﺌﻨﺔ ﺃﺨﺭﻯ
296304005ﻤﺸﺘﻘﺎﺕ ﺒﺘﺭﻭﻝﻴﺔ ﺨﺎﻡ ﻭ ﺠﺎﻫﺯﺓ
1444167ﻤﺨﺼﺹ ﻀﺭﻴﺒﺔ ﺍﻝﺩﺨل
478316059ﺇﺠﻤﺎﻝﻲ ﺍﻝﻤﻭﺠﻭﺩﺍﺕ ﺍﻝﻤﺘﺩﺍﻭﻝﺔ
4081085ﻭﺯﺍﺭﺓ ﺍﻝﻤﺎﻝﻴﺔ -ﺡ/ﺘﺴﻭﻴﺔ ﺍﻷﺭﺒﺎﺡ
5408077ﻤﻭﺠﻭﺩﺍﺕ ﻀﺭﻴﺒﻴﺔ ﻤﺅﺠﻠﻪ
114321746ﻭﺯﺍﺭﺓ ﺍﻝﻤﺎﻝﻴﺔ/ﺘﻤﻭﻴل ﺍﻝﻤﺨﺯﻭﻥ
4858113ﺍﺴﺘﺜﻤﺎﺭﺍﺕ ﻤﺎﻝﻴﺔ ﻤﺘﻭﻓﺭﺓ
443827983ﺇﺠﻤﺎﻝﻲ ﺍﻝﻤﻁﻠﻭﺒﺎﺕ ﺍﻝﻤﺘﺩﺍﻭﻝﺔ
ﻤﻭﺠﻭﺩﺍﺕ ﺜﺎﺒﺘﺔ ﺍﻗﺘﺼﺎﺩﻴﺔ -ﺍﺠﺘﻤﺎﻋﻴﺔ:
ﻤﻁﻠﻭﺒﺎﺕ ﻁﻭﻴﻠﺔ ﺍﻷﺠل:
1209808ﺃﺭﺍﻀﻲ
14604217ﺼﻨﺩﻭﻕ ﺍﻝﻌﺠﺯ ﻭﺍﻝﻭﻓﺎﺓ ﻭﺍﻝﺘﻌﻭﻴﺽ
166
א
سא
אو
א
وא&!"#$%
252559106ﻤﻭﺠﻭﺩﺍﺕ ﺜﺎﺒﺘﺔ ﺍﻗﺘﺼﺎﺩﻴﺔ
4566205
ﻤﻭﺠﻭﺩﺍﺕ ﺜﺎﺒﺘﺔ ﺍﺠﺘﻤﺎﻋﻴﺔ
אאא
א
508507ﻤﻁﻠﻭﺒﺎﺕ ﻀﺭﻴﺒﻴﺔ ﻤﺅﺠﻠﺔ
830196ﻤﺨﺼﺹ ﺘﻌﻭﻴﺽ ﻨﻬﺎﻴﺔ ﺍﻝﺨﺩﻤﺔ
) (227606780ﺍﺴﺘﻬﻼﻙ ﻤﺘﺭﺍﻜﻡ
15942920ﺇﺠﻤﺎﻝﻲ ﺍﻝﻤﻁﻠﻭﺒﺎﺕ ﻁﻭﻴﻠﺔ ﺍﻷﺠل
29518531ﺼﺎﻓﻲ ﺍﻝﻤﻭﺠﻭﺩﺍﺕ ﺍﻝﺜﺎﺒﺘﺔ
ﺤﻘﻭﻕ ﺍﻝﻤﺴﺎﻫﻤﻴﻥ:
ﻤﺸﺎﺭﻴﻊ ﻗﻴﺩ ﺍﻻﻨﺠﺎﺯ
32000000ﺭﺃﺱ ﺍﻝﻤﺎل ﺍﻝﻤﺼﺭﺡ ﻭﺍﻝﻤﻜﺘﺘـﺏ ﺒـﻪ
1300000ﻤﺸﺎﺭﻴﻊ ﺍﻗﺘﺼﺎﺩﻴﺔ
ﻼ ﺒﻘﻴﻤﺔ ﺩﻴﻨﺎﺭ ﺃﺭﺩﻨﻲ ﻝﻠﺴﻬﻡ ﺍﻝﻭﺍﺤﺩ
ﻭﺍﻝﻤﺩﻓﻭﻉ ﻜﺎﻤ ﹰ
1037591ﻤﺸﺎﺭﻴﻊ ﺍﺠﺘﻤﺎﻋﻴﺔ
16548842ﺍﺤﺘﻴﺎﻁﻲ ﺇﺠﺒﺎﺭﻱ
33065930ﺇﺠﻤﺎﻝﻲ ﺍﻝﻤﻭﺠﻭﺩﺍﺕ ﺍﻝﺜﺎﺒﺘﺔ
52294ﺍﺤﺘﻴﺎﻁﻲ ﺍﺨﺘﻴﺎﺭﻱ
521648179ﺇﺠﻤﺎﻝﻲ ﺍﻝﻤﻭﺠﻭﺩﺍﺕ
52294ﺍﺤﺘﻴﺎﻁﻲ ﻝﻤﻭﺍﺠﻬﺔ ﺃﻋﺒﺎﺀ ﺒﻴﺌﻴﺔ
4011588ﺍﻝﺘﻐﻴﺭ ﺍﻝﻤﺘﺭﺍﻜﻡ ﻓﻲ ﺍﻝﻘﻴﻤﺔ ﺍﻝﻌﺎﺩﻝﺔ
ﺤﺴﺎﺒﺎﺕ ﻤﺘﻘﺎﺒﻠﺔ:
9212258ﺃﺭﺒﺎﺡ ﻤﺩﻭﺭﺓ
20721148ﺼﻨﺩﻭﻕ ﺍﻝﻌﺠﺯ ﻭﺍﻝﻭﻓﺎﺓ
61877276ﻤﺠﻤﻭﻉ ﺤﻘﻭﻕ ﺍﻝﻤﺴﺎﻫﻤﻴﻥ
521648179ﺇﺠﻤــﺎﻝﻲ ﺍﻝﻤﻁﻠﻭﺒــﺎﺕ ﻭﺤﻘــﻭﻕ
ﺍﻝﻤﺴﺎﻫﻤﻴﻥ
ﺤﺴﺎﺒﺎﺕ ﻤﺘﻘﺎﺒﻠﺔ:
20721148ﻤﺨﺼﺹ ﺼﻨﺩﻭﻕ ﺍﻝﻌﺠﺯ ﻭﺍﻝﻭﻓﺎﺓ
ﻤﻼﺤﻅﺔ :ﺇﻥ ﺍﻝﻜﺸﻭﻓﺎﺕ ﺍﻝﻤﺭﻓﻘﺔ ﺘﺸﻜل ﺠﺯﺀﹰﺍ ﻻﻴﺘﺠﺯﺀ ﻤﻥ ﻫﺫﻩ ﺍﻝﺒﻴﺎﻨﺎﺕ ﻭﺘﻘﺭﺃ ﻤﻌﻬﺎ.
ﺇﻴﻀﺎﺤﺎﺕ ﻝﻠﺩﺭﺍﺴﺔ:
.1ﺒﻨﺩ ﺍﻻﺤﺘﻴﺎﻁﻲ ﺍﻻﺨﺘﻴﺎﺭﻱ ﺘﻡ ﺘﻘﺴﻴﻤﻪ ﺇﻝﻰ ﺍﺤﺘﻴﺎﻁﻲ ﺍﺨﺘﻴﺎﺭﻱ ﺤﺭ ﻭﺍﺤﺘﻴـﺎﻁﻲ
ﻝﻤﻭﺍﺠﻬﺔ ﺍﻷﻋﺒﺎﺀ ﺍﻝﺒﻴﺌﻴﺔ ﺒﺤﺩﻭﺩ ﺍﻝﻨﺼـﻑ ﻤـﻥ ﺍﻝﻤﺒﻠـﻎ ﺍﻹﺠﻤـﺎﻝﻲ ﻭﺍﻝﺒـﺎﻝﻎ
.104816
.2ﺒﻨﺩ ﺍﻻﺤﺘﻴﺎﻁﻲ ﺍﻹﺠﺒﺎﺭﻱ ﺒﻨﻬﺎﻴﺔ ﺍﻝﺴﻨﺔ :ﻴﺘﻤﺜل ﺒﺭﺼﻴﺩ ﺴـﺎﺒﻕ ﺒﺩﺍﻴـﺔ ﺍﻝﺴـﻨﺔ
ﻭﻴﻀﺎﻑ ﺇﻝﻴﻪ ﺍﻝﻤﻘﺘﻁﻊ ﻝﻼﺤﺘﻴﺎﻁﻲ ﺍﻹﺠﺒﺎﺭﻱ ﻤﻥ ﺃﺭﺒﺎﺡ ﺍﻝﺴﻨﺔ ﻭﻴﻨـﺯل ﻤﻨـﻪ
ﺍﻝﻤﻘﺘﻁﻊ ﻤﻥ ﺍﻻﺤﺘﻴﺎﻁﻲ ﺍﻹﺠﺒﺎﺭﻱ ﻝﺤﺴﺎﺏ ﻭﺯﺍﺭﺓ ﺍﻝﻤﺎﻝﻴـﺔ)ﺘﺴـﻭﻴﺔ ﺍﻷﺭﺒـﺎﺡ
167
א
سא
אو
א
وא&!"#$%
אאא
א
ﺍﻝﺯﺍﺌﺩﺓ(∗ .ﺤﻴﺙ ﻗﺎﻡ ﺍﻝﺒﺎﺤﺙ ﺒﺘﻌﺩﻴل ﺍﻝﻤﻘﺘﻁﻊ ﻝﻼﺤﺘﻴﺎﻁﻲ ﺍﻹﺠﺒﺎﺭﻱ ﻤﻥ ﺃﺭﺒـﺎﺡ
ﺍﻝﺴﻨﺔ ﺘﺒﻌ ﹰﺎ ﻝﺼﺎﻓﻲ ﺍﻝﺭﺒﺢ ﺍﻝﻤﺴﺘﺨﺭﺝ ﺒﻌﺩ ﺘﻨﺯﻴل ﺘﻜﺎﻝﻴﻑ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ
ﻭﺒﻨﺴﺒﺔ %10ﻤﻥ ﺼﺎﻓﻲ ﺃﺭﺒﺎﺡ ﺍﻝﺴﻨﺔ.
.3ﻨﺴﺒﺔ ﺍﻻﺤﺘﻴﺎﻁﻲ ﺍﻻﺨﺘﻴﺎﺭﻱ 0.0062ﻤﻥ ﺼﺎﻓﻲ ﺍﻷﺭﺒﺎﺡ ﻤﻨﺎﺼﻔﺔ ﺒﻴﻨﻪ ﻭﺒـﻴﻥ
ﻤﻭﺍﺠﻬﺔ ﺃﻋﺒﺎﺀ ﺒﻴﺌﻴﺔ
.4ﺘﻡ ﺘﻌﺩﻴل ﻤﺨﺼﺹ ﻀﺭﻴﺒﺔ ﺍﻝﺩﺨل ﺤﺴﺏ ﻤﺼﺭﻭﻑ ﺍﻝﻀﺭﻴﺒﺔ ﺍﻝﻤﻭﺠﻭﺩﺓ ﻓـﻲ
ﻗﺎﺌﻤﺔ ﺍﻝﺩﺨل ﺍﻝﻤﻌﺩﻝﺔ ﺍﺠﺘﻤﺎﻋﻴﺎﹰ ،ﻜﻤﺎﻴﻠﻲ :ﻤﺨﺼﺹ ﻀﺭﻴﺒﺔ ﺍﻝﺩﺨل ﺃﻭل ﺍﻝﺴـﻨﺔ
ﻴﻀﺎﻑ ﺇﻝﻴﻬﺎ ﻤﺼﺭﻭﻑ ﻀﺭﻴﺒﺔ ﺍﻝﺩﺨل ﻝﻠﺴﻨﺔ ﻭﻴﻨﺯل ﻤﻨﻬـﺎ ﻀـﺭﻴﺒﺔ ﺩﺨـل
ﻤﺩﻓﻭﻋﺔ.
.5ﺘﻡ ﺘﻘﺴﻴﻡ ﺍﻝﻤﺸﺎﺭﻴﻊ ﻗﻴﺩ ﺍﻻﻨﺠﺎﺯ ﻝﻠﺴﻨﺔ ﺍﻝﻤﻘﺒﻠﺔ ﺇﻝـﻰ ﻤﺸـﺎﺭﻴﻊ ﻗﻴـﺩ ﺍﻻﻨﺠـﺎﺯ
ﺍﻗﺘﺼﺎﺩﻴﺔ ،ﻭﻤﺸﺎﺭﻴﻊ ﻗﻴﺩ ﺍﻻﻨﺠﺎﺯ ﺍﺠﺘﻤﺎﻋﻴﺔ ﺤﺴﺏ ﺍﻝﻤﺒﺎﻝﻎ ﺍﻝﻤﻘﺩﺭﺓ.
ﺜﺎﻝﺜ ﹰﺎ :ﻗﺎﺌﻤﺔ ﺘﻭﺯﻴﻊ ﺍﻷﺭﺒﺎﺡ ﻭﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﻤﻌﺩﻝﺔ ﺍﺠﺘﻤﺎﻋﻴ ﹰﺎ ﻝﺸﺭﻜﺔ ﻤﺼـﻔﺎﺓ ﺍﻝﺒﺘـﺭﻭل
ﺍﻷﺭﺩﻨﻴﺔ ﻋﻥ ﺍﻝﺴﻨﺔ ﺍﻝﻤﻨﺘﻬﻴﺔ ﻓﻲ 2007/12/31ﻡ.
ﺸﻜل ﺭﻗﻡ)(7
ﻗﺎﺌﻤﺔ ﺘﻭﺯﻴﻊ ﺍﻷﺭﺒﺎﺡ ﻭﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﻤﻌﺩﻝﺔ ﺍﺠﺘﻤﺎﻋﻴﹰﺎ ﻝﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﻋﻥ ﺍﻝﺴﻨﺔ
ﺍﻝﻤﻨﺘﻬﻴﺔ ﻓﻲ 2007/12/31ﻡ
ﺍﻝﺒﻴﺎﻥ
ﺠﺯﺌﻲ
ﺍﻷﺭﺒﺎﺡ ﺍﻝﻤﺩﻭﺭﺓ ﺒﺩﺍﻴﺔ ﺍﻝﺴﻨﺔ
59521538
-ﺘﻌﺩﻴﻼﺕ ﺴﻨﻭﺍﺕ ﺴﺎﺒﻘﺔ
ﺼﻔﺭ
+ﺃﺭﺒﺎﺡ ﺍﻝﺴﻨﺔ ﺍﻝﺤﺎﻝﻴﺔ
2919149
62440687
= ﺍﻷﺭﺒﺎﺡ ﺍﻝﻤﺘﺎﺤﺔ ﻝﻠﺘﻭﺯﻴﻊ
-ﺍﺤﺘﻴﺎﻁﻲ ﺇﺠﺒﺎﺭﻱ
ﻜﻠﻲ
16509756
∗ k6+ !!HN -اDدارة ا@ي ا) 4Bوا@mن واB*0ت ا*; @; ا ،2007/12/13 4L ;*Jص) -. 74ب(.
168
א
سא
אو
א
وא&!"#$%
-ﺍﺤﺘﻴﺎﻁﻲ ﺍﺨﺘﻴﺎﺭﻱ
52294
-ﺍﺤﺘﻴﺎﻁﻲ ﻝﻤﻭﺍﺠﻬﺔ ﺍﻷﻋﺒﺎﺀ ﺍﻝﺒﻴﺌﻴﺔ
52294
-ﺃﺭﺒﺎﺡ ﻤﻘﺘﺭﺡ ﺘﻭﺯﻴﻌﻬﺎ
36614085
אאא
א
∗
9212258
= ﺍﻷﺭﺒﺎﺡ ﺍﻝﻤﺩﻭﺭ ﻝﻠﻌﺎﻡ ﺍﻝﻘﺎﺩﻡ
ﺇﻴﻀﺎﺤﺎﺕ ﻝﻠﺩﺭﺍﺴﺔ:
ﻴﺘﻡ ﺍﻗﺘﻁﺎﻉ ﻨﺴﺒﺔ %10ﻤﻥ ﺼﺎﻓﻲ ﺍﻷﺭﺒـﺎﺡ ﺍﻝﺴـﻨﻭﻴﺔ ﻝﺤﺴـﺎﺏ ﺍﻻﺤﺘﻴـﺎﻁﻲﺍﻹﺠﺒﺎﺭﻱ ﺤﺴﺏ ﻗﺎﻨﻭﻥ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻲ ﺭﻗﻡ 22ﻝﺴﻨﺔ 1997ﻭﺘﻌﺩﻴﻼﺘﻪ ﻝﺴـﻨﺔ
.2003
.2ﺍﻝﻜﺸﻭﻓﺎﺕ ﺍﻝﻤﺴﺎﻋﺩﺓ:
ﺃﻭ ﹰﻻ :ﻴﺒﻴﻥ ﺍﻝﺸﻜل ﺍﻝﺘﺎﻝﻲ ﻜﺸﻑ ﺘﺤﻠﻴل ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻝﺠﺎﺭﻴﺔ ﻓﻲ ﻗﺎﺌﻤﺔ ﺍﻝﺩﺨل ﺍﻝﻤﻌﺩﻝﺔ
ﺍﺠﺘﻤﺎﻋﻴ ﹰﺎ.
ﺸﻜل ﺭﻗﻡ)(8
ﻜﺸﻑ ﺘﺤﻠﻴل ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻝﺠﺎﺭﻴﺔ ﻓﻲ ﻗﺎﺌﻤﺔ ﺍﻝﺩﺨل ﺍﻝﻤﻌﺩﻝﺔ ﺍﺠﺘﻤﺎﻋﻴﹰﺎ ﻝﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ
ﺍﻝﻤﺴﺎﻫﻤﺔ ﻋﻥ ﺍﻝﺴﻨﺔ ﺍﻝﻤﻨﺘﻬﻴﺔ ﻓﻲ 2007/12/31ﻡ.
ﺍﻝﻘﻴﻤﺔ ﺒﺎﻝﺩﻴﻨﺎﺭ ﺍﻷﺭﺩﻨﻲ
ﺍﻝﺒﻴــﺎﻥ
ﺠﺯﺌﻲ
ﻜﻠﻲ
ﻻ :ﺘﻜﺎﻝﻴﻑ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺘﺠﺎﻩ ﺍﻝﻌﺎﻤﻠﻴﻥ
ﺍﻭ ﹰ
ﺘﺸﻐﻴل ﻤﻌﻭﻗﻴﻥ
43300
ﺨﺩﻤﺎﺕ ﺼﺤﻴﺔ
111041
ﺨﺩﻤﺎﺕ ﺍﻝﻨﻘل
161584
ﺠﺎﻤﻊ ﺍﻝﻤﺼﻔﺎﺓ
5122
ﺴﻼﻤﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ
335474
∗ -أر.ح !H+ح Nز ] J5م 2007م ،ا k<6+ !<!HN !<_BاDدارة ا@<ي ا)< 4Bوا<@mن وا<B*0ت ا*<; @<;
ا2007/12/31 4L ;*Jم.
169
א
سא
אو
א
وא&!"#$%
ﺨﺩﻤﺎﺕ ﺍﻹﺴﻜﺎﻥ
559487
ﺘﺩﺭﻴﺏ ﺍﻝﻌﺎﻤﻠﻴﻥ
221672
ﺘﻨﻘﻼﺕ ﺴﻔﺭ ﻭﺇﻗﺎﻤﺔ
176023
ﺘﻭﺯﻴﻊ ﻜﺘﺏ ﻭﺃﻓﻼﻡ
34392
ﻤﻜﺎﻓﺂﺕ ﻝﻠﻤﻭﻅﻔﻴﻥ
1733593
ﻁﺎﻗﺔ ﺇﻨﺘﺎﺠﻴﺔ ﻏﻴﺭ ﻤﺴﺘﻐﻠﺔ
427352
אאא
א
3809040
ﺇﺠﻤﺎﻝﻲ ﺘﻜﺎﻝﻴﻑ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺘﺠﺎﻩ ﺍﻝﻌﺎﻤﻠﻴﻥ
ﺜﺎﻨﻴﹰﺎ :ﺘﻜﺎﻝﻴﻑ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺘﺠﺎﻩ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ
ﻤﻨﻊ ﺘﻠﻭﺙ ﺍﻝﻤﻴﺎﺓ
35842
ﺭﻭﺍﺘﺏ ﻗﺴﻡ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ
101500
ﺭﻭﺍﺘﺏ ﻗﺴﻡ ﺍﻝﺴﻼﻤﺔ ﺍﻝﻌﺎﻤﺔ
112650
ﺭﺴﻭﻡ ﻝﺒﻠﺩﻴﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ ﺒﺩل ﺘﻠﻭﺙ
5000
ﺍﻝﻤﺸﺎﺭﻜﺔ ﺒﻘﻴﺎﺱ ﺍﻝﺘﻠﻭﺙ
23000
ﺍﻝﺘﺨﻠﺹ ﻤﻥ ﺍﻝﻨﻔﺎﻴﺎﺕ ﺍﻝﺨﻁﺭﺓ
46780
ﺍﻷﻀﺭﺍﺭ ﺍﻝﻤﺎﺩﻴﺔ ﻝﻠﻤﻤﺘﻠﻜﺎﺕ
113259
438031
ﺇﺠﻤﺎﻝﻲ ﺘﻜﺎﻝﻴﻑ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺘﺠﺎﻩ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ
ﺜﺎﻝﺜﹰﺎ :ﺘﻜﺎﻝﻴﻑ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺘﺠﺎﻩ ﺘﻨﻤﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ
ﺘﺒﺭﻋﺎﺕ ﻨﻘﺩﻴﺔ
157886
ﺘﺒﺭﻋﺎﺕ ﻋﻴﻨﻴﺔ
7192
ﺇﻗﺎﻤﺔ ﺍﺤﺘﻔﺎل ﻝﻠﺒﺘﺭﺍﺀ
5000
ﺇﻗﺎﻤﺔ ﻤﺭﺍﻓﻕ ﻝﻠﺠﻤﻬﻭﺭ
5000
ﺘﻘﺩﻴﻡ ﺍﻝﻀﻴﺎﻓﺔ ﻝﻠﻤﻭﺍﻁﻨﻴﻥ
45982
ﺇﺠﻤﺎﻝﻲ ﺘﻜﺎﻝﻴﻑ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺘﺠﺎﻩ ﺘﻨﻤﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ
221060
ﺭﺍﺒﻌﹰﺎ :ﺘﻜﺎﻝﻴﻑ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺘﺠﺎﻩ ﺠﻭﺩﺓ ﺍﻝﻤﻨﺘﺞ ﻭﺨﺩﻤﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ
170
א
سא
אو
א
وא&!"#$%
ﺩﻋﺎﻴﺔ ﻭﺘﺭﻭﻴﺞ ﻝﻠﻤﻨﺘﺞ
53112
ﻤﻜﺘﺏ ﺘﻠﻘﻲ ﺍﻝﺸﻜﺎﻭﻱ
5250
ﺼﻴﺎﻨﺔ ﺃﺤﻭﺍﺽ ﺒﺭﺝ ﺍﻝﺘﺒﺭﻴﺩ
19000
ﺃﻭﻋﻴﺔ ﻤﺒﻁﻨﺔ ﺒﺎﻝﻤﻁﺎﻁ ﻝﻠﻤﻨﺘﺞ
70000
ﻤﻅﻼﺕ ﻝﻠﻤﻨﺘﺞ
88500
אאא
א
ﺇﺠﻤﺎﻝﻲ ﺘﻜﺎﻝﻴﻑ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﺘﺠﺎﻩ ﺠﻭﺩﺓ ﺍﻝﻤﻨﺘﺞ ﻭﺨﺩﻤﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ
235862
ﺇﺠﻤﺎﻝﻲ ﺘﻜﺎﻝﻴﻑ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﺸﺭﻜﺔ
4703993
ﺜﺎﻨﻴ ﹰﺎ :ﺍﻝﺘﺎﻝﻲ ﻴﺒﻴﻥ ﻜﺸﻑ ﺘﺤﻠﻴل ﺍﻷﺼﻭل ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻅﺎﻫﺭﺓ ﻓﻲ ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻤﻌﺩﻝﺔ
ﺍﺠﺘﻤﺎﻋﻴ ﹰﺎ.
ﺸﻜل ﺭﻗﻡ) ،(9ﻜﺸﻑ ﺘﺤﻠﻴل ﺍﻷﺼﻭل ﺍﻻﺠﺘﻤﺎﻋﻴﺔ
ﺍﻝﻘﻴﻤﺔ ﺒﺎﻝﺩﻴﻨﺎﺭ ﺍﻷﺭﺩﻨﻲ
ﺍﻝﺒﻴــﺎﻥ
ﺠﺯﺌﻲ
ﻜﻠﻲ
ﺍﻝﻤﻭﺠﻭﺩﺍﺕ ﺍﻝﺜﺎﺒﺘﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺘﻨﻤﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ
ﺍﻝﺨﺩﻤﺎﺕ ﺍﻝﺼﺤﻴﺔ
181000
ﻤﺴﺠﺩ ﺍﻝﻤﺼﻔﺎﺓ
86689
ﺍﻝﺴﻼﻤﺔ ﺍﻝﻌﺎﻤﺔ
83000
ﻤﺒﺎﻨﻲ ﺍﻹﺴﻜـﺎﻥ
750000
ﻭﺴﺎﺌل ﻨﻘل
1921767
3022456
ﻤﺠﻤﻭﻉ ﺍﻝﻤﻭﺠﻭﺩﺍﺕ ﺍﻝﺨﺎﺼﺔ ﺒﺘﻨﻤﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ
ﺍﻝﻤﻭﺠﻭﺩﺍﺕ ﺍﻝﺜﺎﺒﺘﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ
ﺴﻴﺎﺭﺍﺕ ﺍﻹﻁﻔﺎﺀ
960883
ﻤﺒﺎﻨﻲ ﺩﺍﺌﺭﺓ ﺍﻝﺒﻴﺌﺔ
164000
ﻤﺤﻁﺔ ﺘﻨﻘﻴﺔ ﺍﻝﻤﻴﺎﺓ
5000
ﻤﺠﻤﻭﻉ ﺍﻝﻤﻭﺠﻭﺩﺍﺕ ﺍﻝﺨﺎﺼﺔ ﺒﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ
1129883
171
א
سא
אو
א
وא&!"#$%
אאא
א
ﺍﻝﻤﻭﺠﻭﺩﺍﺕ ﺍﻝﺜﺎﺒﺘﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺠﻭﺩﺓ ﺍﻝﻤﻨﺘﺞ ﻭﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ
ﺒﻨﺎﻴﺔ ﺍﻝﻤﺨﺘﺒﺭﺍﺕ ﻭﻀﺒﻁ ﺍﻝﺠﻭﺩﺓ
133866
ﻤﻀﺨﺎﺕ ﺇﻁﻔﺎﺀ ﻝﻠﻤﻨﺘﺞ
280000
413866
ﻤﺠﻤﻭﻉ ﺍﻝﻤﻭﺠﻭﺩﺍﺕ ﺍﻝﺨﺎﺼﺔ ﺒﺠﻭﺩﺓ ﺍﻝﻤﻨﺘﺞ ﻭﺨﺩﻤﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ
ﺍﻝﻤﻭﺠﻭﺩﺍﺕ ﺍﻝﺜﺎﺒﺘﺔ ﺍﻝﺨﺎﺼﺔ ﺒﺘﻨﻤﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ
ﺼﻔﺭ
ﻤﺠﻤﻭﻉ ﺍﻝﻤﻭﺠﻭﺩﺍﺕ ﺍﻝﺨﺎﺼﺔ ﺒﺘﻨﻤﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ
4566205
ﻤﺠﻤﻭﻉ ﺍﻝﻤﻭﺠﻭﺩﺍﺕ ﺍﻝﺜﺎﺒﺘﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻜﻠﻴﺔ ﻝﻠﺸﺭﻜﺔ ﻋﻴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ
ﺜﺎﻝﺜ ﹰﺎ :ﻴﺒﻴﻥ ﺍﻝﺠﺩﻭل ﺍﻝﺘﺎﻝﻲ ﻤﺴﺘﻭﻴﺎﺕ ﺍﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﻴﺔ ﺍﻝﻔﻌﻠﻴـﺔ ،ﻝﻤﺼـﻔﺎﺓ ﺍﻝﺒﺘـﺭﻭل
ﺍﻷﺭﺩﻨﻴﺔ ﻝﻌﺎﻡ 2007ﻡ ،ﻭﺍﻝﺤﺩ ﺍﻷﻗﺼﻰ ﺍﻝﻤﺴﻤﻭﺡ ﺒﻬﺎ.
ﻴﺴﺘﻁﻴﻊ ﺍﻝﺒﺎﺤﺙ ﻭﻓﻕ ﺍﻝﻤﻌﺎﺩﻝﺔ ﺍﻵﺘﻴﺔ ﻭﺍﻝﺴﺎﺒﻘﺔ ﺍﻝﺫﻜﺭ ﻓﻲ ﻫﺫﺍ ﺍﻝﻤﺒﺤﺙ ،ﺃﻥ ﻴﺤﺴﺏ
ﻜﻤﻴﺔ ﺍﻝﺘﻠﻭﺙ ﻏﻴﺭ ﺍﻝﻤﺴﻤﻭﺡ ﺒﻬﺎ ﻷﺯﺍﻝﺘﻬﺎ ﺃﻭ ﺍﻝﺘﺤﻜﻡ ﺒﻬﺎ؛ ﻝﺘﺨﻔﻴﻀﻬﺎ ﻤﻥ ﻗﺒل ﺸـﺭﻜﺔ
ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﻜﻤﺎﻴﻠﻲ.
ﻋﻨﺎﺼﺭ ﺍﻝﺘﻠﻭﺙ ﻏﻴﺭ ﺍﻝﻤﺴﻤﻭﺡ ﺒﻬﺎ ﻝﻠﺘﺤﻜﻡ ﺒﻬﺎ ﺃﻭ ﺇﺯﺍﻝﺘﻬﺎ.
} ﻙ ﺙ ﻍ { = } ﻙ ﺙ ﻡ { } -ﻙ ﺙ ﻑ{
ﺠﺩﻭل ﺭﻗﻡ) ،(22ﻤﺴﺘﻭﻴﺎﺕ ﺍﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﻴﺔ ﺍﻝﻔﻌﻠﻴﺔ ﻝﻠﻤﺼﻔﺎﺓ
ﺍﻝﻘﻴﺎﺱ
ﺍﻝﻔﻌﻠﻲ
ﺍﻝﺤﺩ ﺍﻷﻗﺼﻰ
1
ﺍﻝﻤﺴﻤﻭﺡ ﺒﻪ
ﻭﺤﺩﺓ ﺍﻝﻘﻴﺎﺱ
ﻜﻤﻴﺔ ﺍﻝﺘﻠﻭﺙ ﻏﻴﺭ
ﺍﻝﻤﺴﻤﻭﺡ ﺒﻬﺎ
ﺃﻭل ﺃﻜﺴﻴﺩ ﺍﻝﻜﺭﺒﻭﻥ) (CO
72
50
ﻤﺠﻡ/ﻡ3
22
ﻜﺒﺭﻴﺘﻴﺩ ﺍﻝﻬﻴﺩﺭﻭﺠﻴﻥ)(H2s
17
10
ﺠﺯﺀ/ﻤﻠﻴﻭﻥ
19
ﺜﺎﻨﻲ ﺃﻜﺴﻴﺩ ﺍﻝﻜﺭﺒﻭﻥ)(CO2
%0.71
%0.5
ﻤﺠﻡ/ﻡ3
11
%73
%58
ﺠﺯﺀ ﻓﻲ ﺍﻝﻤﻠﻴﻭﻥ
15
ﻋﻨﺎﺼﺭ ﺍﻝﺘﻠﻭﺙ
ـﻴﺩ
ـﺎﻨﻲ ﺃﻜﺴــــ
ﺜــــ
ﺍﻝﻜﺒﺭﻴﺕ∗)(SO2
- 1وزارة ا"?ون ا ;-0وا!Hو; وا ،;o*0ا"! ا%رد.-' ،1995 ;@ 4Bن !%bا ،!Qن،ا>ردن ،ص.4
172
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ﺍﻝﻤﺼﺩﺭ :ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺙ ﺒﻨﺎﺀ ﻋﻠﻰ ﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺭﺼﺩ ﺍﻷﺭﺩﻨﻲ ﻝﻠﺒﻴﺌﺔ.
ﻴﺭﻯ ﺍﻝﺒﺎﺤﺙ ﺃﻥ ﺍﻝﺠﺩﻭل ﺍﻝﺴﺎﺒﻕ ﻭﺍﻝﺫﻱ ﻴﻘﻴﺱ ﺍﻻﻨﺤﺭﺍﻓﺎﺕ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﻌﻨﺎﺼـﺭ
ﺍﻝﺘﻠﻭﺙ ،ﻫﻲ ﻤﺅﺸﺭﺍﺕ ﺘﺴﺎﻋﺩ ﺍﻝﺸﺭﻜﺔ ﻋﻴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ ﻭﻏﻴﺭﻫﺎ ﻤﻥ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﻤﻤﺎﺜﻠﺔ،
ﻭﺍﻝﺩﻭﻝﺔ ﺍﻴﻀ ﹰﺎ ،ﻭﻜﺫﻝﻙ ﺠﻤﻬﻭﺭ ﺍﻝﻤﺴﺘﻔﻴﺩﻴﻥ ،ﻤﻥ ﺍﻻﻁـﻼﻉ ﻋﻠـﻰ ﺍﻝﺘـﺯﺍﻡ ﺍﻝﺸـﺭﻜﺔ
ﺒﺎﻹﻓﺼﺎﺡ ﻋﻥ ﻨﺴﺏ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻔﻌﻠﻴﺔ ،ﻭﺫﻝﻙ ﻻﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻝﺼﺤﻴﺤﺔ ﺒﻨـﺎﺀﹰﺍ ﻋﻠـﻰ
ﻫﺫﻩ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ .ﻭﻻﺒﺩ ﻤﻥ ﺍﻋﺘﺒﺎﺭ ﻫﺫﺍ ﺍﻝﻜﺸﻑ ﻤﻥ ﺍﻝﻜﺸﻭﻓﺎﺕ ﺍﻝﻤﺴﺎﻋﺩﺓ ﺍﻝﺘﻲ ﻴﺠـﺏ
ﺃﻥ ﺘﺭﻓﻕ ﻤﻊ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﻨـﺎﺀﹰﺍ ﻋﻠـﻰ ﺍﻗﺘـﺭﺍﺡ ﺠﻤﻌﻴـﺔ ﺍﻝﻤﺤﺎﺴـﺒﺔ
ﺍﻷﻤﺭﻴﻜﻴﺔ.
ﺴﺎﺩﺴ ﹰﺎ :ﺍﻝﻤﺯﺍﻴﺎ ﺍﻝﺘﻲ ﺘﺤﻘﻘﻬﺎ ﺍﻝﻨﻤﺎﺫﺝ ﺍﻝﻤﻘﺘﺭﺤﺔ ﺍﻝﺴﺎﺒﻘﺔ
ﺇﻥ ﻋﺭﺽ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﺎﻝﻁﺭﻕ ﺍﻝﺴﺎﺒﻘﺔ ﺍﻝﻤﻘﺘﺭﺤـﺔ ﻷﻱ ﺸـﺭﻜﺔ
ﻴﺤﻘﻕ ﻋﺩﺓ ﻤﺯﺍﻴﺎ ﺃﻫﻤﻬﺎ:
.1ﺍﻝﺘﺯﺍﻡ ﺍﻝﻤﺩﺭﺍﺀ ﻭﺍﻝﻤﺤﺎﺴﺒﻴﻥ ﺒﺎﻝﻭﻓﺎﺀ ﺒﻤﺴﺅﻭﻝﻴﺎﺘﻬﻡ ﺍﻷﺨﻼﻗﻴـﺔ ﻓـﻲ ﺍﻹﻓﺼـﺎﺡ
ﺍﻝﻜﺎﻤل ﻋﻥ ﺃﺩﺍﺀ ﺍﻝﻤﻨﺸﺄﺓ ﺍﻝﺸﺎﻤل ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﺘﻌﺎﺭﻑ ﻋﻠﻴﻬﺎ.
.2ﺘﻀﻤﻥ ﺇﻋﺎﺩﺓ ﻫﻴﻜﻠﺔ ﺘﻜﻠﻔﺔ ﺍﻝﻤﻨﺘﺞ ﺒﺼﻭﺭﺓ ﺴﻠﻴﻤﺔ ،ﻤﻥ ﺨﻼل ﺘﻌـﺩﻴﻠﻬﺎ ﺒﺘﻜﻠﻔـﺔ
ﺍﻷﻀﺭﺍﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﺴﺅﻭﻝﺔ ﻋﻨﻬﺎ ﺍﻝﻭﺤﺩﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ.
.3ﻋﺩﻡ ﺍﻝﺘﺄﺜﻴﺭ ﻋﻠﻰ ﻗﺎﺒﻠﻴﺔ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺘﻘﻠﻴﺩﻴﺔ ﻝﻠﻔﻬﻡ ﺒﺴـﻬﻭﻝﺔ ،ﺇﺫﺍ ﻤـﺎ ﺘـﻡ
ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻓﻲ ﺼﻠﺒﻬﺎ.
.4ﺯﻴﺎﺩﺓ ﺜﻘﺔ ﺍﻝﻤﺭﺍﺠﻊ ﺍﻝﺨﺎﺭﺠﻲ ﺒﺎﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﺴﻬﻭﻝﺔ ﺍﻝﺘﺤﻘﻕ ﻤـﻥ
ﺼﺤﺘﻬﺎ ﻭﺴﻼﻤﺘﻬﺎ ،ﻭﻋﺩﻡ ﺘﺩﺨل ﺍﻝﻌﻨﺼﺭ ﺍﻝﺸﺨﺼﻲ ﻓﻲ ﺍﻝﺘﻘﺩﻴﺭ.
∗ -أ|- S0ة دراAت أ=!%. Sردن أن ا ]+ %80 4إ.jت اث ا=د K<9.ة <5د -.ر=<; ا%و< Pإ<P
ا"Bر sز | 4Bأآ@* -ا S!08ا ] xNا!اق ا[د واqزات ا ;5V ]+ ;)50اK9ة.
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.5ﺘﻠﺒﻲ ﻁﻤﻭﺡ ﺍﻝﻤﺴﺘﺨﺩﻤﻴﻥ ﺍﻝﺠﺩﺩ ﻝﻠﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ،ﻤﺜل :ﺠﻤﻌﻴﺎﺕ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌـﺔ،
ﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ ،ﻷﻨﻬﻡ ﻴﺭﻜﺯﻭﻥ ﺃﻜﺜﺭ ﻋﻠـﻰ ﺘﻔﺎﺼـﻴل ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤـﺎﻋﻲ
ﻝﻠﻭﺤﺩﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﻭﺩﻭﺭﻫﺎ ﻓﻲ ﺤﻤﺎﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ ﻭﺍﻝﺤﻔﺎﻅ ﻋﻠﻴﻪ.
.6ﻴﺜﻤﺭ ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﻘﺘﺭﺡ ﻨﻤﺎﺫﺝ ﺍﺠﺘﻤﺎﻋﻴﺔ ﻓﺭﻋﻴـﺔ ،ﺘﻭﻀـﺢ ﺤﺠـﻡ ﺍﻹﻨﻔـﺎﻕ
ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻭﺤﺩﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺴﻭﺍﺀ ﻜﺎﻥ ﺇﺠﺒﺎﺭﻴﺎ ﺃﻡ ﺍﺨﺘﻴﺎﺭﻴ ﹰﺎ.
ﻭﺒﻨﺎﺀﹰﺍ ﻋﻠﻰ ﻤﺎﺘﻘﺩﻡ ﻤﻥ ﻗﻴﺎﺱ ﻝﺘﻜﺎﻝﻴﻑ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ
ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ،ﻭﺘﻭﺼﻴﻠﻬﺎ ﻝﺠﻤﻬﻭﺭ ﺍﻝﻤﺴﺘﺨﺩﻤﻴﻥ ﺒﺎﻹﻓﺼﺎﺡ ﻋﻨﻬﺎ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ
ﺍﻝﺨﺘﺎﻤﻴﺔ ،ﻭﺍﻝﻜﺸﻭﻓﺎﺕ ﺍﻝﻤﺴﺎﻋﺩﺓ ،ﻴﺘﻡ ﺇﺜﺒﺎﺕ ﻗﺒﻭل ﻓﺭﻀﻴﺎﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺍﻝﻌﺩﻤﻴﺔ ﺠﻤﻴﻌﻬﺎ،
ﻭﺭﻓﺽ ﺍﻝﻔﺭﻀﻴﺎﺕ ﺍﻝﺒﺩﻴﻠﺔ ،ﻜﻤﺎﻴﻠﻲ:
ﺍﻝﻔﺭﻀﻴﺔ ﺍﻷﻭﻝﻰ :ﻻﺘﻘﻭﻡ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺒﻘﻴﺎﺱ ﺘﻜﺎﻝﻴﻑ ﺃﻨﺸﻁﺔ ﺘﻨﻤﻴﺔ
ﺍﻝﻌﺎﻤﻠﻴﻥ ،ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻭﺍﻝﻜﺸﻭﻓﺎﺕ ﺍﻝﻤﺴﺎﻋﺩﺓ.
ﺍﻝﻔﺭﻀﻴﺔ ﺍﻝﺜﺎﻨﻴﺔ :ﻻﺘﻘﻭﻡ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺒﻘﻴـﺎﺱ ﺘﻜـﺎﻝﻴﻑ ﺃﻨﺸـﻁﺔ
ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ،ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻭﺍﻝﻜﺸﻭﻓﺎﺕ ﺍﻝﻤﺴﺎﻋﺩﺓ.
ﺍﻝﻔﺭﻀﻴﺔ ﺍﻝﺜﺎﻝﺜﺔ :ﻻﺘﻘﻭﻡ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺒﻘﻴـﺎﺱ ﺘﻜـﺎﻝﻴﻑ ﺃﻨﺸـﻁﺔ
ﺠﻭﺩﺓ ﺍﻝﻤﻨﺘﺞ ﻭﺨﺩﻤﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ ،ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻓـﻲ ﺍﻝﻘـﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴـﺔ
ﻭﺍﻝﻜﺸﻭﻓﺎﺕ ﺍﻝﻤﺴﺎﻋﺩﺓ.
ﺍﻝﻔﺭﻀﻴﺔ ﺍﻝﺭﺍﺒﻌﺔ :ﻻﺘﻘﻭﻡ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺒﻘﻴﺎﺱ ﺘﻜـﺎﻝﻴﻑ ﺃﻨﺸـﻁﺔ
ﺨﺩﻤﺔ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ،ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻭﺍﻝﻜﺸﻭﻓﺎﺕ
ﺍﻝﻤﺴﺎﻋﺩﺓ.
ﻭﻋﻠﻴﻪ ،ﺘﺴﺘﻁﻴﻊ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﻜﻴﻤﺎﻭﻴﺔ ﻭﺍﻝﺸﺭﻜﺎﺕ ﺍﻻﺨﺭﻯ ﻗﻴﺎﺱ ﺘﻜـﺎﻝﻴﻑ ﺍﻨﺸـﻁﺘﻬﺎ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺍﻻﻓﺼﺎﺡ ﻋﻨﻬﺎ ﺠﻨﺒ ﹰﺎ ﺍﻝﻰ ﺠﻨﺏ ﻤـﻊ ﺍﻝﻘـﻭﺍﺌﻡ ﺍﻝﺨﺘﺎﻤﻴـﺔ ﻭﺍﻝﻜﺸـﻭﻓﺎﺕ
ﺍﻝﻤﻠﺤﻘﺔ ،ﺒﻨﺎﺀﹰﺍ ﻋﻠﻰ ﻨﻤﺎﺫﺝ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﻘﺘﺭﺤﺔ ﻭﺘﻁﻭﻴﺭﻫـﺎ ﺤﺴـﺏ
ﺃﻨﺸﻁﺘﻬﺎ.
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ﻨﺘﺎﺌﺞ ﺍﻝﺩﺭﺍﺴﺔ:
ﺍﺴﺘﻨﺎﺩﹰﺍ ﺇﻝﻰ ﺍﻝﺩﺭﺍﺴﺔ ﺍﻝﻨﻅﺭﻴﺔ ﻭﺍﻝﺘﻁﺒﻴﻘﻴﺔ ،ﺘﻭﺼل ﺍﻝﺒﺎﺤﺙ ﺇﻝﻰ ﺍﻫـﻡ ﺍﻝﻨﺘـﺎﺌﺞ
ﺍﻝﺭﺌﻴﺴﺔ ﺍﻵﺘﻴﺔ:
.1ﺘﻤﺕ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﻝﺘﻜﺎﻝﻴﻑ ﺘﻨﻤﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻲ ﺸـﺭﻜﺔ ﻤﺼـﻔﺎﺓ
ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ،ﻭﺫﻝﻙ ﺒﺈﺘﺒﺎﻉ ﻁﺭﻕ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺒﺎﺸﺭﺓ ﻭﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭﺓ ،ﺤﻴﺙ
ﺒﻠﻐﺕ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ 3809040ﺩﻴﻨﺎﺭ ﺃﺭﺩﻨﻲ ،ﻭﺘﺒﻴﻥ ﺃﻥ ﺍﻝﺸـﺭﻜﺔ ﺍﻝﻤـﺫﻜﻭﺭﺓ
ﻻﺘﻘﻭﻡ ﺒﻌﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺘﻠﻙ ﺍﻝﺘﻜﺎﻝﻴﻑ ،ﻭﻫﺫﺍ ﻴﺩﻝل ﻋﻠﻰ ﺼـﺤﺔ
ﺍﻝﻔﺭﻀﻴﺔ ﺍﻷﻭﻝﻰ.
.2ﺘﻤﺕ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﻝﺘﻜﺎﻝﻴﻑ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ﻓـﻲ ﺸـﺭﻜﺔ ﻤﺼـﻔﺎﺓ
ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ،ﻭﺫﻝﻙ ﺒﺎﺘﺒﺎﻉ ﻁﺭﻕ ﺍﻝﻘﻴﺎﺱ ﻤﺘﻌﺩﺩ ﺍﻷﺒﻌﺎﺩ ،ﺤﻴﺙ ﺒﻠﻐﺕ ﻫﺫﻩ
ﺍﻝﺘﻜﺎﻝﻴﻑ 438031ﺩﻴﻨﺎﺭ ﺃﺭﺩﻨﻲ ،ﻭﺘﺒﻴﻥ ﺃﻥ ﺍﻝﺸﺭﻜﺔ ﺍﻝﻤﺫﻜﻭﺭﺓ ﻻﺘﻘﻭﻡ ﺒﻌﻤﻠﻴـﺔ
ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺘﻠﻙ ﺍﻝﺘﻜﺎﻝﻴﻑ ،ﻜﻤﺎ ﺘﺒﻴﻥ ﺃﻥ ﻜﻤﻴﺔ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻔﻌﻠﻴﺔ ﺘﺯﻴـﺩ
ﻋﻥ ﺍﻝﺤﺩ ﺍﻝﻤﺴﻤﻭﺡ ﺒﻪ ﻭﻫﺫﺍ ﻴﺩﻝل ﻋﻠﻰ ﺼﺤﺔ ﺍﻝﻔﺭﻀﻴﺔ ﺍﻝﺜﺎﻨﻴﺔ.
.3ﺘﻤﺕ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﻝﺘﻜﺎﻝﻴﻑ ﺠﻭﺩﺓ ﺍﻝﻤﻨﺘﺞ ﻭﺤﻤﺎﻴﺔ ﺍﻝﻤﺴﺘﻬﻠﻙ ﻓـﻲ
ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ،ﺤﻴﺙ ﺒﻠﻐﺕ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ 235862ﺩﻴﻨـﺎﺭ
ﺃﺭﺩﻨﻲ ،ﻭﺘﺒﻴﻥ ﺃﻥ ﺍﻝﺸﺭﻜﺔ ﺍﻝﻤﺫﻜﻭﺭﺓ ﻻﺘﻘﻭﻡ ﺒﻌﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺘﻠﻙ
ﺍﻝﺘﻜﺎﻝﻴﻑ ،ﻭﻫﺫﺍ ﻴﺩﻝل ﻋﻠﻰ ﺼﺤﺔ ﺍﻝﻔﺭﻀﻴﺔ ﺍﻝﺜﺎﻝﺜﺔ.
.4ﺘﻤﺕ ﻋﻤﻠﻴﺔ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﻝﺘﻜﺎﻝﻴﻑ ﺘﻨﻤﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻠﻲ ﻓـﻲ ﺸـﺭﻜﺔ
ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ،ﺤﻴﺙ ﺒﻠﻐﺕ ﻫﺫﻩ ﺍﻝﺘﻜﺎﻝﻴﻑ 221060ﺩﻴﻨﺎﺭ ﺃﺭﺩﻨﻲ،
ﻭﺘﺒﻴﻥ ﺃﻥ ﺍﻝﺸﺭﻜﺔ ﺍﻝﻤﺫﻜﻭﺭﺓ ﻻﺘﻘﻭﻡ ﺒﻌﻤﻠﻴﺔ ﺍﻝﻘﻴـﺎﺱ ﻭﺍﻹﻓﺼـﺎﺡ ﻋـﻥ ﺘﻠـﻙ
ﺍﻝﺘﻜﺎﻝﻴﻑ ،ﻭﻫﺫﺍ ﻴﺩﻝل ﻋﻠﻰ ﺼﺤﺔ ﺍﻝﻔﺭﻀﻴﺔ ﺍﻝﺭﺍﺒﻌﺔ.
.5ﻻﺘﻤﻠﻙ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﻨﻅﺎﻡ ﻤﺤﺎﺴﺒﻲ ﺴﻠﻴﻡ ﻴﺴـﻤﺢ ﺒﻔﺼـل
ﺍﻝﺘﺸﺎﺒﻙ ﺒﻴﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﻜﺫﻝﻙ ﺇﺩﺨـﺎل ﺍﻝﺤﺴـﺎﺒﺎﺕ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻀﻤﻥ ﻗﻭﺍﺌﻤﻬﺎ ﺍﻝﻤﺎﻝﻴﺔ.
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.6ﻻﺘﻌﻁﻲ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻻﻫﺘﻤﺎﻡ ﺍﻝﻜـﺎﻓﻲ ﺒﺎﻝﺒﻌـﺩ ﺍﻝﺒﻴﺌـﻲ،
ﻭﻤﺭﺍﻗﺒﺔ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻨﺎﺘﺞ ﻤﻥ ﺃﻨﺸﻁﺘﻬﺎ ﺍﻝﺒﻴﺌﻴﺔ ،ﻭﺍﻝﺫﻱ ﻝﻪ ﺍﻜﺒﺭ ﺍﻷﺜﺭ ﺍﻝﺴﻠﺒﻲ ﻋﻠﻰ
ﺼﺤﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻭﺍﻝﻤﺠﺘﻤﻊ ،ﻭﺍﻝﻐﻼﻑ ﺍﻝﺠﻭﻱ ،ﻭﺍﻝﺘﺭﺒﺔ ،ﻭﺍﻝﻤﻴﺎﻩ.
.7ﺇﻥ ﺍﻝﺭﺴﻭﻡ ﺍﻝﺘﻲ ﺘﺩﻓﻌﻬﺎ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﻝﺒﻠﺩﻴﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ ﻋﻠﻰ
ﺸﻜل ﺘﺒﺭﻋﺎﺕ ﻨﻘﺩﻴﺔ ﺒﺩل ﺘﻠﻭﺙ ﻤﺤﻠﻲ ،ﻭﻤﻘﺩﺍﺭﻫﺎ 5000ﺩﻴﻨﺎﺭ ﺃﺭﺩﻨﻲ ﺴﻨﻭﻴﺎﹰ،
ﻻﺘﻔﻲ ﺒﺎﻝﻐﺭﺽ ﻤﻥ ﺤﻴﺙ ﺍﻝﺤﺩ ﻤﻥ ﺍﻝﺘﻠﻭﺙ ﺍﻭ ﺍﺯﺍﻝﺔ ﺍﻀﺭﺍﺭﻩ ،ﻤﺎﺩﺍﻡ ﺍﻝﺘﻠـﻭﺙ
ﺃﻋﻠﻰ ﻤﻥ ﺍﻝﻤﺴﺘﻭﻴﺎﺕ ﺍﻝﻤﺴﻤﻭﺡ ﺒﻬﺎ.
.8ﺘﺒﻴﻥ ﻨﺘﻴﺠﺔ ﻗﻴﺎﺱ ﺘﻜﻠﻔﺔ ﺃﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ ﺍﻝﺴﻨﻭﻴﺔ ﺍﻝﺘﻲ ﻴﺘﺤﻤﻠﻬﺎ ﺍﻝﻤﺠﺘﻤﻊ ﺍﻝﻤﺤﻴﻁ
ﺒﺎﻝﻤﺼﻔﺎﺓ ،ﻤﻥ ﻤﻭﺍﻁﻨﻴﻥ ﻭﺃﺭﺍﻀﻲ ﺯﺭﺍﻋﻴﺔ ﻭﻤﻤﺘﻠﻜـﺎﺕ ؛ ﻨﺘﻴﺠـﺔ ﺃﻨﺸـﻁﺘﻬﺎ
ﺍﻝﻤﻠﻭﺜﺔ ﺃﻥ ﻫﺫﻩ ﺍﻝﺘﻜﻠﻔﺔ ﻫﻲ 2007265ﺩﻴﻨﺎﺭ ﺃﺭﺩﻨﻲ ﺴﻨﻭﻴ ﹰﺎ.
.9ﺤﺴﺏ ﺍﺠﺭﺍﺀﺍﺕ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺘﺨﺫﻩ ﻤﻥ ﻗﺒل ﺍﻝﺒﺎﺤﺙ ،ﺘﺒـﻴﻥ ﺃﻥ ﺘﻜﻠﻔـﺔ ﺍﻝﻁﺎﻗـﺔ
ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻝﻀﺎﺌﻌﺔ ﻭﺍﻝﻤﺩﻓﻭﻋﺔ ﺍﻷﺠﺭ ﻓﻲ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘـﺭﻭل ﺍﻷﺭﺩﻨﻴـﺔ
ﻨﺼﻑ ﻤﻠﻴﻭﻥ ﺩﻴﻨﺎﺭ؛ ﺒﺴﺒﺏ ﺍﻻﻤﺭﺍﺽ ﺍﻝﻨﺎﺘﺠﺔ ﻋﻥ ﺍﻝﺘﻠـﻭﺙ ﺍﻝـﺫﻱ ﻴﺼـﻴﺏ
ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻲ ﺃﻗﺴﺎﻤﻬﺎ ﺍﻝﻤﺨﺘﻠﻔﺔ.
.10ﻻﺘﻭﻝﻲ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺍﻻﻫﺘﻤﺎﻡ ﺍﻝﻜﺎﻓﻲ ﺒﺘﺸﻐﻴل ﺍﻝﻤﻌـﺎﻗﻴﻥ
ﻝﺩﻴﻬﺎ ،ﻭﺍﻝﺫﻱ ﻴﻌﺘﺒﺭ ﻤﻥ ﻀﻤﻥ ﺍﻷﻨﺸﻁﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺘﻨﻤﻴﺔ ﺍﻝﻌﺎﻤﻠﻴﻥ،
ﺇﺫ ﺒﻠﻐﺕ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺩﻓﻭﻋﺔ ﺇﻝﻴﻬﻡ ﻋﻠﻰ ﺸﻜل ﺭﻭﺍﺘﺏ ﻓﻲ ﺴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ ﺤﻭﺍﻝﻲ
43300ﺩﻴﻨﺎﺭ ﺃﺭﺩﻨﻲ ،ﺤﻴﺙ ﻝﻡ ﺘﺘﺠﺎﻭﺯ ﻨﺴـﺒﺔ ﺍﻝﺘﺸـﻐﻴل ﻝـﺩﻴﻬﺎ ﻝﻠﺤـﺎﻻﺕ
ﺍﻹﻨﺴﺎﻨﻴﺔ ﺘﻘﺭﻴﺒ ﹰﺎ .0.001
.11ﻫﻨﺎﻙ ﺘﺭﺍﺠﻊ ﻝﺒﻌﺽ ﺍﻝﺨﻭﺍﺹ ﺍﻝﻔﻨﻴﺔ ﻭﺍﻝﻜﻴﻤﺎﻭﻴﺔ ﻝﻠﻤﻤﺘﻠﻜـﺎﺕ ﻓـﻲ ﺸـﺭﻜﺔ
ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﻨﺘﻴﺠﺔ ﺍﺯﺩﻴﺎﺩ ﺍﻝﺘﻠﻭﺙ؛ ﻤﻤﺎ ﺘﺴﺒﺏ ﻓﻲ ﺭﺩﺍﺀﺓ ﺃﺩﺍﺌﻬـﺎ
ﻭﺴﺭﻋﺔ ﺍﺴﺘﻬﻼﻜﻬﺎ ،ﺤﻴﺙ ﻴﻌﺘﺒﺭ ﺍﻝﺜﻠﻭﺙ ﺍﻝﺴﺒﺏ ﺍﻝﺭﺌﻴﺱ ﻤﻥ ﺃﺴـﺒﺎﺏ ﺘﺂﻜـل
ﻤﻌﺩﺍﺕ ﻭﻤﻤﺘﻠﻜﺎﺕ ﺍﻝﻤﺼﻔﺎﺓ ﻭﺍﻝﺩﻝﻴل ﻋﻠﻰ ﺫﻝـﻙ ﺍﻝﺼـﻴﺎﻨﺔ ﺍﻹﻀـﺎﻓﻴﺔ ﻝﺘﻠـﻙ
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ﺍﻝﻤﻤﺘﻠﻜﺎﺕ ،ﺤﻴﺙ ﺒﻠﻐﺕ ﺘﻜﺎﻝﻴﻑ ﺘﻠﻙ ﺍﻝﺼﻴﺎﻨﺔ ﻓﻲ ﺴﻨﺔ ﺍﻝﺩﺭﺍﺴﺔ 113259ﺩﻴﻨﺎﺭ
ﺃﺭﺩﻨﻲ.
ﺘﻭﺼﻴﺎﺕ ﺍﻝﺩﺭﺍﺴﺔ:
ﺒﻨﺎﺀﺍ ﻋﻠﻰ ﻤﻌﻁﻴﺎﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺍﻝﻌﻤﻠﻴﺔ ،ﻴﻘﺘﺭﺡ ﺍﻝﺒﺎﺤﺙ ﻤﺎﻴﻠﻲ:
.1ﺤﺙ ﺍﻝﻤﺴﺅﻭﻝﻴﻥ ﻓﻲ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴـﺔ ﻋﻠـﻰ ﺍﻝﺘﻁﺒﻴـﻕ ﺍﻝﻔﻌﻠـﻲ
ﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﺄﻨﺸـﻁﺘﻬﺎ ﺍﻻﺭﺒﻌـﺔ ،ﻭﺫﻝـﻙ ﺒﺘﻌـﺩﻴل ﺍﻝﻨﻅـﺎﻡ
ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﺘﺼﻤﻴﻡ ﺍﻝﻤﺴﺘﻨﺩﺍﺕ ﺒﺤﻴﺙ ﺘﻌﻜﺱ ﺍﻝﺩﻭﺭﺓ ﺍﻝﻤﺴﺘﻨﺩﻴﺔ ﺍﻝﺘﻭﺠﻴﻪ ﺍﻝﻤﺤﺎﺴﺒﻲ
ﻝﻬﺎ؛ ﺒﻤﺎ ﻴﺴﺎﻋﺩ ﻋﻠﻰ ﻋﻤﻠﻴﺎﺕ ﺍﻝﻔﺼل ﺒـﻴﻥ ﺍﻷﻨﺸـﻁﺔ ﺍﻻﻗﺘﺼـﺎﺩﻴﺔ ﻭﺍﻷﻨﺸـﻁﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﺇﺩﺨﺎل ﺍﻝﺤﺴﺎﺒﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻀﻤﻥ ﺸﺠﺭﺓ ﺍﻝﺤﺴﺎﺒﺎﺕ ﻭﺘﺭﻗﻴﻤﻬـﺎ،
ﻭﺘﺒﻭﻴﺏ ﺒﻴﺎﻨﺎﺕ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺘﻤﻬﻴﺩﹰﺍ ﻝﺨﻠـﻕ ﺍﻝﺒﻴﺌـﺔ ﺍﻝﻤﻼﺌﻤـﺔ ﻝﻠﻘﻴـﺎﺱ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ؛ ﻝﻺﻓﺼﺎﺡ ﻋﻨﻬﺎ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ .
.2ﺇﺒﺭﺍﺯ ﺩﻭﺭ ﺍﻝﻤﻨﺸﺄﺓ ﻓﻲ ﻤﺴﺎﻋﺩﺓ ﺍﻝﺩﻭﻝﺔ ﻓﻲ ﺯﻴﺎﺩﺓ ﻭﺘﻴﺭﺓ ﻋﻤﻠﻴﺔ ﺍﻝﺘﻨﻤﻴـﺔ ﻝﺘﺤﻘﻴـﻕ
ﺍﻝﺭﻓﺎﻫﻴﺔ ﺍﻝﻌﺎﻤﺔ ﻝﻠﻤﺠﺘﻤﻊ.
.3ﻀﺭﻭﺭﺓ ﻗﻴﺎﻡ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴـﺔ ﺒﺎﻹﻓﺼـﺎﺡ ﻋـﻥ ﺍﻝﻤﻌﻠﻭﻤـﺎﺕ
ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺨﺎﺼﺔ ﺍﻝﺒﻴﺌﻴﺔ ﻀﻤﻥ ﻗﻭﺍﺌﻤﻬﺎ ﺍﻝﻤﺎﻝﻴﺔ؛ ﻝﺯﻴﺎﺩﺓ ﺍﻝﺸﻔﺎﻓﻴﺔ ﻓﻲ
ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ،ﻭﺍﻥ ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺘﻠﻙ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻤﺎﻫﻭ ﺇﻻ ﺘﻌﺒﻴﺭ ﻋـﻥ
ﻤﺩﻯ ﺍﻝﺘﺯﺍﻡ ﺍﻝﻤﻨﺸﺄﺓ ﺒﺎﻝﺘﺸﺭﻴﻌﺎﺕ ﻭﺍﻝﻘﻭﺍﻨﻴﻥ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺴﻭﺍﺀ ﺍﻻﺨﺘﻴﺎﺭﻴﺔ ﻤﻨﻬـﺎ ﺃﻭ
ﺍﻹﺠﺒﺎﺭﻴﺔ.
.4ﺘﻁﻭﻴﺭ ﻨﻅﻡ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻓﻲ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻝﺘﻲ ﺘﻬﻡ ﺍﻷﻨﺸـﻁﺔ
ﺍﻝﺒﻴﺌﻴﺔ ،ﺒﻤﺎ ﻴﺤﻘﻕ ﺍﻵﺘﻲ:
ﺃ-
ﺘﺴﻌﻴﺭ ﺍﻝﻤﻨﺘﺠﺎﺕ ﺒﻁﺭﻴﻘﺔ ﺼﺤﻴﺤﺔ ﺒﺄﺨﺫ ﻜﺎﻓﺔ ﻋﻨﺎﺼﺭ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻝﺒﻴﺌﻴﺔ ﻭﻏﻴﺭ
ﺍﻝﺒﻴﺌﻴﺔ ﻓﻲ ﺍﻻﻋﺘﺒﺎﺭ .
ﺏ -ﺍﻝﻤﺴﺎﻋﺩﺓ ﻋﻠﻰ ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻻﺴﺘﺜﻤﺎﺭﻴﺔ ﺨﺎﺼﺔ ﻋﻨﺩ ﺍﻝﻤﻘﺎﺭﻨـﺔ ﺒـﻴﻥ
ﺍﻝﺒﺩﺍﺌل ﺍﻻﺴﺘﺜﻤﺎﺭﻴﺔ ﺒﻌﺩ ﺍﻷﺨﺫ ﻓﻲ ﺍﻝﺤﺴﺒﺎﻥ ﺍﻵﺜﺎﺭ ﻭﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴﺔ.
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ﺝ -ﻤﻌﺎﻭﻨﺔ ﺍﻷﺠﻬﺯﺓ ﺍﻝﻤﺘﺨﺼﺼﺔ ﺒﺎﻝﺩﻭﻝﺔ ﻓﻲ ﺇﻋﺩﺍﺩ ﺍﻝﺨﻁﻁ ﻁﻭﻴﻠـﺔ ﺍﻷﺠـل
ﻝﻠﻤﻭﺍﺭﺩ ﺍﻝﻁﺒﻴﻌﻴﺔ ﻭﺘﺨﺼﻴﺼﻬﺎ ﺒﻤﺎ ﻴﺤﻘﻕ ﺃﻜﺒﺭ ﻋﺎﺌﺩ ﻤﻤﻜﻥ .
ﺩ -ﺍﻝﻤﺴﺎﻋﺩﺓ ﻓﻲ ﺍﺘﺨﺎﺫ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻹﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻁﻭﻴﻠـﺔ ﺍﻷﺠـل ﻭﺍﻝﺨﺎﺼـﺔ
ﺒﺎﻝﺘﻭﺴﻊ ﻭﺇﻨﺸﺎﺀ ﻤﻨﺸﺂﺕ ﺠﺩﻴﺩﺓ.
.5ﺯﻴﺎﺩﺓ ﺍﻝﻀﻐﻁ ﻤﻥ ﻗﺒل ﺍﻝﺠﻬﺎﺕ ﺍﻝﺤﻜﻭﻤﻴﺔ ﻋﻠﻰ ﺍﻝﻤﻨﺸـﺂﺕ ﺍﻝﺼـﻨﺎﻋﻴﺔ ﻭﻓـﺭﺽ
ﻏﺭﺍﻤﺎﺕ ﺭﺍﺩﻋﺔ ﻓﻲ ﺤﺎل ﻋﺩﻡ ﺍﻻﻝﺘﺯﺍﻡ ﺒﻤﺴﺘﻭﻴﺎﺕ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻤﺴﻤﻭﺡ ﺒﻬﺎ ،ﻭﺍﻝﺘﻲ ﻻ
ﺘﻠﺘﺯﻡ ﺒﺘﻁﺒﻴﻕ ﻝﻭﺍﺌﺢ ﻭﺃﻨﻅﻤﺔ ﺤﻤﺎﻴﺔ ﺍﻝﺒﻴﺌﺔ ،ﻭﺇﻋﺎﺩﺓ ﺍﻝﻨﻅﺭ ﻤﺎﻴﺘﻌﻠﻕ ﺒﺒﻨـﻭﺩ ﺍﻝﻤـﺎﺩﺓ
ﺭﻗﻡ)/6ﺏ20/ﻭ18ﻭ (16ﻤﻥ ﻗﺎﻨﻭﻥ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻲ ﺭﻗـﻡ 22ﻝﻌـﺎﻡ1997ﻡ،
ﻭﻗﺎﻨﻭﻥ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ ﺭﻗﻡ 76ﻝﺴﻨﺔ،2002ﻭﺍﻝﺘﻲ ﻝﻡ ﺘﺄﺨـﺫ ﻝﻐﺎﻴـﺔ ﺍﻵﻥ ﺼـﻔﺔ
ﺍﻹﻝﺯﺍﻤﻴﺔ ﻭﺍﻝﻤﺘﺎﺒﻌﺔ.
.6ﻀﻡ ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ ﻝﺩﺭﺍﺴﺎﺕ ﺠﺩﻭﻯ ﺍﻝﻤﺸﺎﺭﻴﻊ ﺍﻝﺼﻨﺎﻋﻴﺔ ﻤﻥ ﻗﺒل ﺍﻝﻤﺴﺘﺜﻤﺭﻴﻥ
ﻭﺃﺼﺤﺎﺏ ﺍﻝﻤﻨﺸﺂﺕ ﻝﻠﺘﺄﻜﺩ ﻤﻥ ﺃﻥ ﻫﺫﻩ ﺍﻝﻤﺸﺭﻭﻋﺎﺕ ﺍﻝﺠﺩﻴﺩﺓ ﻝﻥ ﺘﺤﺩﺙ ﺘﻠـﻭﺙ ﺃﻭ
ﻀﺭﺭ ﺒﻴﺌﻲ ،ﻭﻴﺒﺭﺯ ﺩﻭﺭ ﻨﻅﺎﻡ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻓﻲ ﺇﻝﻘﺎﺀ ﺍﻝﻀـﻭﺀ ﻋﻠـﻰ
ﺍﻷﻨﺸﻁﺔ ﺍﻝﺘﻲ ﺘﺤﺩﺙ ﺃﻀﺭﺍﺭﺍ ﺒﻴﺌﻴﺔ ﻭﺘﻤﻜﻴﻥ ﺍﻝﻤﺴﺘﺜﻤﺭﻴﻥ ﻤـﻥ ﺍﻝﻤﻔﺎﻀـﻠﺔ ﺒـﻴﻥ
ﺍﻝﻘﺭﺍﺭﺍﺕ ﺒﺤﻴﺙ ﻴﺘﻡ ﺃﺨﺫ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻝﺒﻴﺌﻴﺔ ﻓﻲ ﺍﻝﺤﺴﺒﺎﻥ.
.7ﺍﻹﻝﺯﺍﻡ ﻭﺍﻻﻝﺘﺯﺍﻡ ﺒﺘﻁﺒﻴﻕ ﻗﺎﻨﻭﻥ ﺘﺸﻐﻴل ﺍﻝﻤﻌﺎﻗﻴﻥ ﺍﻝﺼﺎﺩﺭ ﻋـﻥ ﻭﺯﺍﺭﺓ ﺍﻝﺘﻨﻤﻴـﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺍﻷﺭﺩﻨﻴﺔ ،ﻤﺎﺩﺓ ﺭﻗﻡ، "4ﺍﻝﻔﻘﺭﺓ"ﻭﺍﻭ" ﺒﻨﺩ ﺭﻗﻡ"،"2ﻭﺍﻝﺫﻱ ﻴـﻨﺹ ﻋﻠـﻰ
ﺘﺸﻐﻴل ﺍﻝﻌﺎﻤﻠﻴﻥ ﻤﻥ ﺍﻝﺤﺎﻻﺕ ﺍﻹﻨﺴﺎﻨﻴﺔ ﻤﺎﻻ ﻴﻘل ﻋﻥ %2ﻤﻥ ﺇﺠﻤﺎﻝﻲ ﺍﻝﻌـﺎﻤﻠﻴﻥ
ﻓﻲ ﺍﻝﻘﻁﺎﻋﻴﻥ ﺍﻝﻌﺎﻡ ﻭﺍﻝﺨﺎﺹ ،ﻭﺍﻥ ﺘﻜﻭﻥ ﻫﻨﺎﻙ ﻤﺘﺎﺒﻌﺔ ﺤﺜﻴﺜﺔ ﻤﻥ ﻗﺒـل ﺍﻝﺩﻭﻝـﺔ
ﻹﺠﺒﺎﺭ ﺘﻠﻙ ﺍﻝﺸﺭﻜﺎﺕ ﻋﻠﻰ ﺘﻁﺒﻴﻕ ﻫﺫﺍ ﺍﻝﻘﺎﻨﻭﻥ ﻨﺼـﺎ ﻭﺭﻭﺤـﺎﹰ ،ﻝﺘـﺘﻤﻜﻥ ﺘﻠـﻙ
ﺍﻝﺸﺭﻴﺤﺔ ﻭﺃﺴﺭﻫﻡ ﻤﻥ ﺘﺤﺴﻴﻥ ﺃﻭﻀﺎﻋﻬﻡ ﺍﻝﻤﻌﻴﺸﻴﺔ.
.8ﺇﺠﺒﺎﺭ ﻗﻴﺎﻡ ﺸﺭﻜﺔ ﻤﺼﻔﺎﺓ ﺍﻝﺒﺘﺭﻭل ﺍﻷﺭﺩﻨﻴﺔ ﺒﺘﺭﻜﻴﺏ ﻤﻌﺩﺍﺕ ﻓﻼﺘﺭ ﻝﺘﻨﻘﻴﺔ ﺍﻝﻬﻭﺍﺀ،
ﺒﺩل ﺩﻓﻊ ﺍﻝﺭﺴﻭﻡ ﻝﺒﻠﺩﻴﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ ،ﻭﺫﻝﻙ ﻝﺨﻔﺽ ﻤﺴﺘﻭﻴﺎﺕ ﺍﻝﺘﻠـﻭﺙ ﺇﻝـﻰ ﺍﻝﺤـﺩ
ﺍﻝﻤﺴﻤﻭﺡ ﺒﻪ ﻤﺤﻠﻴ ﹰﺎ ،ﻝﺘﺠﻨﻴﺏ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻭﺍﻝﻤﺠﺘﻤﻊ ﺍﻷﻀﺭﺍﺭ ﺍﻝﻨﺎﺠﻤﺔ ﻋﻨﻪ ،ﻭﻝﺘﻘﻠﻴـل
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ﺍﻝﻁﺎﻗﺔ ﺍﻹﻨﺘﺎﺠﻴﺔ ﺍﻝﻀﺎﺌﻌﺔ ﺍﻝﻤﺩﻓﻭﻋﺔ ﺍﻷﺠﺭ ،ﻭﻜﺫﻝﻙ ﺍﻝﺤﻔﺎﻅ ﻋﻠﻰ ﻤﻤﺘﻠﻜﺎﺕ ﺍﻝﺸﺭﻜﺔ
ﻤﻥ ﺍﻝﺘﺂﻜل ﻭﺍﻻﻫﺘﺭﺍﺀ ،ﻭﺍﻝﺤﻔﺎﻅ ﻋﻠﻰ ﺴﻼﻤﺔ ﺍﻝﺘﺭﺒﺔ ﻭﺍﻝﻤﺎﺀ.
.9ﻓﺭﺽ ﺴﻴﺎﺴﺔ ﻀﺭﻴﺒﻴﺔ ﻤﻌﻴﻨﺔ ﻤﻥ ﻗﺒل ﺍﻝﺩﻭﻝﺔ ﻋﻠـﻰ ﺍﻝﺸـﺭﻜﺎﺕ ﺍﻝﺘـﻲ ﻻﺘﻠﺘـﺯﻡ
ﺒﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺒﺤﻴﺙ ﺘﺸﻜل ﺤﺎﻓﺯﹰﺍ ﻝﺘﺨﻔﻴﻑ ﺍﻝﺘﻠﻭﺙ ،ﻭﺃﻥ ﺘﻜـﻭﻥ ﻫـﺫﻩ
ﺍﻝﻀﺭﻴﺒﺔ ﻤﺭﻨﻪ ،ﺒﺤﻴﺙ ﺘﺸﺠﻊ ﻋﻠﻰ ﺍﻻﻝﺘﺯﺍﻡ ﺒﺎﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻻﻓﺼـﺎﺡ
ﻋﻨﻬﺎ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ،ﻭﺍﻝﺯﺍﻡ ﺍﻝﻤﺩﻗﻘﻴﻥ ﺍﻝﺨﺎﺭﺠﻴﻴﻥ ﺒﺎﻝﺘﺩﻗﻴﻕ ﺍﻻﺠﺘﻤﺎﻋﻲ.
.10ﻴﺠﺏ ﺍﻥ ﺘﺴﺎﻫﻡ ﺍﻝﺠﺎﻤﻌﺎﺕ ﻭﺍﻝﻬﻴﺌﺎﺕ ﺍﻝﻤﻬﻨﻴﺔ ﺍﻝﻤﺨﺘﻠﻔﺔ ﻓﻲ ﺘﻁـﻭﻴﺭ ﻤﺤﺎﺴـﺒﺔ
ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﻭﻴﻤﻜﻥ ﺍﻥ ﻴﺘﻡ ﺫﻝﻙ ﻋﻥ ﻁﺭﻴﻕ-:
ﺘﻁﻭﻴﺭ ﺍﻝﻤﻨﺎﻫﺞ ﺍﻝﺩﺭﺍﺴﻴﺔ ﺒﺤﻴﺙ ﺘﺘﻀﻤﻥ ﻤﺎﺩﺓ ﺘﺘﻌﻠـﻕ ﺒﺎﻝﻤﺤﺎﺴـﺒﺔ ﻋـﻥ ﺍﻻﺩﺍﺀﺍﻻﺠﺘﻤﺎﻋﻲ ،ﺒﻬﺩﻑ ﺯﻴﺎﺩﺓ ﺍﻝﻤﺎﻡ ﺍﻝﻁﻼﺏ ﺒﻬﺫﺍ ﺍﻝﻤﺠﺎل ﺍﻝﺤﺩﻴﺙ ﻨﺴﺒﻴ ﹰﺎ.
ﺘﺸﺠﻴﻊ ﺍﻝﺒﺤﻭﺙ ﺍﻝﻨﻅﺭﻴﺔ ﻭﺍﻝﺘﻁﺒﻴﻘﻴﺔ ﻓﻲ ﻤﺠﺎل ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ. ﻋﻘﺩ ﺍﻝﻤﺯﻴﺩ ﻤﻥ ﺍﻝﺩﻭﺭﺍﺕ ﻭﺍﻝﻨﺩﻭﺍﺕ ﻭﺍﻝﻤﺅﺘﻤﺭﺍﺕ ﺍﻝﻌﻠﻤﻴﺔ ﺒﻬﺩﻑ ﺍﻝﺘﻭﺼـل ﺍﻝـﻰﺍﻗﺘﺭﺍﺤﺎﺕ ﻤﻌﻴﻨﺔ ﻝﻤﻌﺎﻝﺠﺔ ﺍﻝﻤﺸﻜﻼﺕ ﺍﻝﺘﻲ ﺘﻌﺘﺭﺽ ﺍﻝﻘﻴـﺎﺱ ﺍﻝﻤﺤﺎﺴـﺒﻲ ﻝـﻼﺩﺍﺀ
ﺍﻻﺠﺘﻤﺎﻋﻲ.
.11ﺘﻁﻭﻴﺭ ﺒﻴﺎﻨﺎﺕ ﻤﺭﺍﻗﺏ ﺍﻝﺤﺴﺎﺒﺎﺕ)ﺍﻝﻤﺩﻗﻕ ﺍﻝﺨﺎﺭﺠﻲ( ﺒﺤﻴﺙ ﻴﺘﻀﻤﻥ ﺍﻻﺸـﺎﺭﺓ
ﺍﻝﻰ ﺭﺃﻴﻪ ﻓﻲ ﺍﻻﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻭﺤﺩﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻜﻜل.
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@ @ZòîàÜÈÛa@Éua‹¾aë@Š†b—¾a
ﺍﻝﻘﺭﺁﻥ ﺍﻝﻜﺭﻴﻡﺃﻭﻻ :ﺍﻝﻤﺭﺍﺠﻊ ﺍﻝﻌﺭﺒﻴﺔ:
ﺍﻝﻜﺘﺏ: .1ﺍﺤﻤﺩ ﺤﻠﻤﻲ ﺠﻤﻌﻪ " ،ﺍﻝﻤﺩﺨل ﺍﻝﺴﻠﻭﻜﻲ ﻓﻲ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺎﻝﻴﺔ" ،ﺩﺍﺭ ﺼـﻔﺎﺀ
ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ2009 ،ﻡ.
.2ﺃﺴﺎﻤﺔ ﺍﻝﺨﻭﻝﻲ " ﺍﻝﺒﻴﺌﺔ ﻭﻗﻀﺎﻴﺎ ﺍﻝﺘﻨﻤﻴﺔ ﻭﺍﻝﺘﺼﻨﻴﻊ" -ﺩﺭﺍﺴﺎﺕ ﺤـﻭل ﺍﻝﻭﺍﻗـﻊ
ﺍﻝﺒﻴﺌﻲ ﻓﻲ ﺍﻝﻭﻁﻥ ﺍﻝﻌﺭﺒﻲ ﻭﺍﻝﺩﻭل ﺍﻝﻨﺎﻤﻴﺔ – ﺴﻠﺴﻠﺔ ﻋﺎﻝﻡ ﺍﻝﻤﻌﺭﻓﺔ ﺭﻗﻡ ،285
ﺍﻝﻜﻭﻴﺕ ،ﺴﺒﺘﻤﺒﺭ 2002ﻡ.
.3ﺃﻤﻴﻥ ﺍﻝﺴﻴﺩ ﻝﻁﻔﻲ " ،ﻨﻅﺭﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ) ﻤﻨﻅﻭﺭ ﺍﻝﺘﻭﺍﻓﻕ ﺍﻝـﺩﻭﻝﻲ(" ،ﺍﻝـﺩﺍﺭ
ﺍﻝﺠﺎﻤﻌﻴﺔ ﻝﻠﻨﺸﺭ ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ2006،ﻡ.
.4ﺠﻼل ﺍﻝﺒﻨﺎ" ،ﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻝﻠﻤﺸﻜﻼﺕ ﺍﻝﺒﻴﺌﻴﺔ ﻭﺍﻝﻘـﻭﺍﻨﻴﻥ ﺍﻝﻤﺘﻌﻠﻘـﺔ
ﺒﻬﺎ" ،ﺍﻝﻨﺎﺸﺭ ﺍﻝﻤﻜﺘﺏ ﺍﻝﻌﺭﺒﻲ ﺍﻝﺤﺩﻴﺙ ،ﺍﻹﺴﻜﻨﺩﺭﻴﺔ – ﻤﺼﺭ2007، -ﻡ.
.5ﺤﺴﻴﻥ ﺍﻝﻘﺎﻀﻲ ،ﻤﺄﻤﻭﻥ ﺤﻤﺩﺍﻥ "،ﻨﻅﺭﻴﺔ ﺍﻝﻤﺤﺎﺴـﺒﺔ " ﺩﺍﺭ ﺍﻝﺜﻘﺎﻓـﺔ ﻝﻠﻨﺸـﺭ
ﻭﺍﻝﺘﻭﺯﻴﻊ،ﺍﻝﻁﺒﻌﺔ ﺍﻷﻭﻝﻰ ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ 2005ﻡ.
.6ﺤﺴﻴﻥ ﺍﻝﻘﺎﻀﻲ ،ﻤﺄﻤﻭﻥ ﺤﻤﺩﺍﻥ ،ﻨﻅﺭﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ ،ﻤﻨﺸـﻭﺭﺍﺕ ﺠﺎﻤﻌـﺔ
ﺩﻤﺸﻕ 2000 ،ﻡ.
.7ﺤﻴﺩﺭ ﺒﻨﻲ ﻋﻁﺎ "،ﻤﻔﺎﻫﻴﻡ ﻤﺤﺎﺴﺒﻴﺔ" ،ﺩﺍﺭ ﺍﻝﺤﺎﻤﺩ ﻝﻠﻨﺸـﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ،ﻋﻤـﺎﻥ،
ﺍﻷﺭﺩﻥ2007،ﻡ.
.8ﺤﺴﻥ ﺸﺤﺎﺘﻪ" ،ﺍﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﻲ ﻓﻴﺭﻭﺱ ﺍﻝﻌﺼﺭ -ﺍﻝﻤﺸﻜﻠﺔ ﺃﺴـﺒﺎﺒﻬﺎ ﻭﻁـﺭﻕ
ﻤﻭﺍﺠﻬﺘﻬﺎ" ،ﺩﺍﺭ ﺍﻝﻨﻬﻀﺔ ﺍﻝﻌﺭﺒﻴﺔ،ﺍﻝﻘﺎﻫﺭﺓ،ﻁ1999 ،2ﻡ.
.9ﺭﻀﻭﺍﻥ ﺤﻠﻭﺓ ﺤﻨﺎﻥ ،ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﻤﻌﺎﺼـﺭ ﻤـﻥ ﺍﻝﻤﺒـﺎﺩﺉ ﺇﻝـﻰ
ﺍﻝﻤﻌﺎﻴﻴﺭ ،ﻋﻤﺎﻥ ،ﺩﺍﺭ ﻭﺍﺌل ﻝﻠﻨﺸﺭ ،ﺍﻝﻁﺒﻌﺔ ﺍﻷﻭﻝﻰ 2003،ﻡ.
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.10ﺭﻀﻭﺍﻥ ﺤﻨﺎﻥ " ،ﺒﺩﺍﺌل ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﻤﻌﺎﺼﺭ" ،ﺩﺍﺭ ﻭﺍﺌـل ﻝﻠﻨﺸـﺭ
ﻭﺍﻝﺘﻭﺯﻴﻊ ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ 2003،ﻡ.
.11ﺭﻀﻭﺍﻥ ﻤﺤﻤﺩ ﺍﻝﻌﻨﺎﺘﻲ"،ﺍﻝﻤﺤﺎﺴﺒﺔ ﺒﺎﻝﻠﻐﺔ ﺍﻹﻨﺠﻠﻴﺯﻴﺔ" ،ﺩﺍﺭ ﺼﻔﺎﺀ ﻝﻠﻁﺒﺎﻋﺔ
ﻭﺍﻝﻨﺸﺭ ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ ،ﻁ 2005 ، ،2ﻡ.
.12ﻋﺒﺎﺱ ﻤﻬﺩﻱ ﺍﻝﺸﻴﺭﺍﺯﻱ ،ﻨﻅﺭﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ ،ﺍﻝﻁﺒﻌـﺔ ﺍﻷﻭﻝـﻰ ،ﺩﺍﺭ ﺫﺍﺕ
ﺍﻝﺴﻼﺴل ﻝﻠﻨﺸﺭ ،ﺍﻝﻜﻭﻴﺕ 1990،ﻡ.
.13ﻓﺩﺍﻍ ﺍﻝﻔﺩﺍﻍ "،ﻤﺸﻜﻼﺕ ﻭﺤﺎﻻﺕ ﻤﺤﺎﺴﺒﻴﺔ" ،ﺍﻝﻭﺭﺍﻕ ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ ،ﻁ،1
2008ﻡ.
.14ﺭﻀﻭﺍﻥ ﺤﻠﻭﺓ ﺤﻨﺎﻥ"،ﺍﻝﻨﻤﻭﺫﺝ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﻤﻌﺎﺼﺭ ﻤـﻥ ﺍﻝﻤﺒـﺎﺩﺉ ﺇﻝـﻰ
ﺍﻝﻤﻌﺎﻴﻴﺭ -ﺩﺭﺍﺴﺔ ﻤﻌﻤﻘﺔ ﻓﻲ ﻨﻅﺭﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ" ،ﺩﺍﺭ ﻭﺍﺌـل ﻝﻠﻨﺸـﺭ،ﻋﻤﺎﻥ،
ﺍﻷﺭﺩﻥ 2003،ﻡ.
.15ﻁﺎﺭﻕ ﺤﻤﺎﺩ"،ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ" ،ﺒﺩﻭﻥ ﺩﺍﺭ ﻨﺸﺭ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ2007،ﻡ.
.16ﻜﻤﺎل ﻋﺒﺩ ﺍﻝﻌﺯﻴﺯ ﺍﻝﻨﻘﻴﺏ "،ﺘﻁـﻭﺭ ﺍﻝﻔﻜـﺭ ﺍﻝﻤﺤﺎﺴـﺒﻲ" ،ﺩﺍﺭ ﺍﻝﻔﻁﺎﻓﻁـﺔ
ﻝﻠﻨﺸﺭ،ﺍﻷﺭﺩﻥ ،ﺍﻝﺯﺭﻗﺎﺀ1999،ﻡ.
.17ﻤﺤﻤﺩ ﺍﻝﻔﻴﻭﻤﻲ ﻤﺤﻤﺩ"،ﻗﺭﺍﺀﺍﺕ ﻓﻲ ﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺤﺎﺴـﺒﻴﺔ ﺍﻝﻤﻌﺎﺼـﺭﺓ" ،ﺩﺍﺭ
ﺍﻝﺠﺎﻤﻌﻴﺔ ﺍﻝﺠﺩﻴﺩﺓ ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ،ﺍﻹﺴﻜﻨﺩﺭﻴﺔ2000 ،ﻡ.
.18ﻤﺤﻤﺩ ﺴﻤﻴﺭ ﺍﻝﺼﺒﺎﻥ ﻭﺁﺨـﺭﻭﻥ "،ﺩﺭﺍﺴـﺎﺕ ﻓـﻲ ﺍﻷﻨﻅﻤـﺔ ﺍﻝﻤﺤﺎﺴـﺒﻴﺔ
ﻭﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼـﺭﺓ" ،ﺍﻝـﺩﺍﺭ ﺍﻝﺠﺎﻤﻌﻴـﺔ ﻝﻠﻁﺒﺎﻋـﺔ ﻭﺍﻝﻨﺸـﺭ
ﻭﺍﻝﺘﻭﺯﻴﻊ1986،ﻡ.
.19ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﺒﺩﻭﻱ "،ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋـﻥ ﺍﻝﺘـﺄﺜﻴﺭﺍﺕ ﺍﻝﺒﻴﺌﻴـﺔ ﻭﺍﻝﻤﺴـﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﻤﺸﺭﻭﻉ" ،ﺍﻝﺩﺍﺭ ﺍﻝﺠﺎﻤﻌﻴﺔ ﻝﻠﻨﺸﺭ ،ﺍﻹﺴﻜﻨﺩﺭﻴﺔ2000،ﻡ
.20ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﺒﺩﻭﻱ ﻭﺍﻷﻤﻴﺭﺓ ﺇﺒﺭﺍﻫﻴﻡ "،ﺩﺭﺍﺴـﺎﺕ ﻓـﻲ ﻗﻀـﺎﻴﺎ ﻭﻤﺸـﺎﻜل
ﻤﺤﺎﺴﺒﻴﺔ ﻤﻌﺎﺼﺭﺓ" ،ﺍﻝﻤﻜﺘﺏ ﺍﻝﺠﺎﻤﻌﻲ ﺍﻝﺤﺩﻴﺙ ،ﻤﺼﺭ2008،ﻡ.
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.21ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﺒﺩﻭﻱ "،ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺒﻴﺌﻴﺔ ﺒـﻴﻥ ﺍﻝﻨﻅﺭﻴـﺔ ﻭﺍﻝﺘﻁﺒﻴـﻕ" ،ﺩﺍﺭ
ﺍﻝﻤﻜﺘﺏ ﺍﻝﺠﺎﻤﻌﻲ ﻝﻠﻨﺸﺭ ،ﺍﻝﻘﺎﻫﺭﺓ2007،ﻡ.
.22ﻤﺤﻤﺩ ﻤﻁﺭ " ،ﺍﻝﺘﺄﺼﻴل ﺍﻝﻌﻠﻤﻲ ﻝﻠﻤﻤﺎﺭﺴﺎﺕ ﺍﻝﻤﻬﻨﻴﺔ ﺍﻝﻤﺤﺎﺴـﺒﻴﺔ" ،ﻁﺒﻌﺔ،1
ﺩﺍﺭ ﻭﺍﺌل ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ ،ﻋﻤﺎﻥ2004،ﻡ
.23ﻤﺤﻤﺩ ﻤﻁﺭ " ،ﺍﻝﺘﺄﺼﻴل ﺍﻝﻨﻅﺭﻱ ﻝﻠﻤﻤﺎﺭﺴﺎﺕ ﺍﻝﻤﻬﻨﻴـﺔ ﺍﻝﻤﺤﺎﺴـﺒﻴﺔ ﻓـﻲ
ﻤﺠﺎﻻﺕ ﺍﻝﻘﻴﺎﺱ ،ﺍﻝﻌﺭﺽ ،ﺍﻹﻓﺼﺎﺡ " ﺩﺍﺭ ﻭﺍﺌل ﻝﻠﻨﺸﺭ ،ﻋﻤﺎﻥ 2004 ،ﻡ.
.24ﻤﺅﻴﺩ ﺍﻝﻔﻀل ،ﻋﺒﺩ ﺍﻝﻨﺎﺼﺭ ﻨﻭﺭ ،ﻋﻠﻲ ﺍﻝﺩﻭﻏﺠﻲ "،ﺍﻝﻤﺸـﺎﻜل ﺍﻝﻤﺤﺎﺴـﺒﻴﺔ
ﺍﻝﻤﻌﺎﺼﺭﺓ" ،ﺩﺍﺭ ﺍﻝﻤﺴﻴﺭﺓ ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ2004،ﻡ.
.25ﻤﺅﻴﺩ ﺍﻝﻔﻀل ﻭﺁﺨﺭﻭﻥ"،ﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺤﺎﺴـﺒﻴﺔ ﺍﻝﻤﻌﺎﺼـﺭﺓ "،ﺩﺍﺭ ﺍﻝﻤﺴـﻴﺭﺓ
ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ ،ﻁﺒﻌﺔ ﺃﻭﻝﻰ 2002،ﻡ.
.26ﻨﺒﻴل ﻓﻬﻤﻲ ﺴﻼﻤﺔ " ،ﺒﺤﻭﺙ ﻓﻲ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻭﺍﻝﻤﺭﺍﺠﻌﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ،ﺍﻝﻁﺒﻌﺔ
ﺍﻝﺜﺎﻨﻴﺔ ،ﺒﻭﺭ ﺴﻌﻴﺩ ،ﻤﻜﺘﺒﺔ ﺍﻝﺠﻼﺀ ﺍﻝﺤﺩﻴﺜﺔ ،ﻤﺼﺭ1999 ،ﻡ
.27ﻨﺠﺎﺓ ﺍﻝﻨﻴﺵ "،ﺘﻜﺎﻝﻴﻑ ﺍﻝﺘﺩﻫﻭﺭ ﺍﻝﺒﻴﺌﻲ ﻭﺸﺤﺔ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﻁﺒﻴﻌﻴﺔ" ،ﻤﻨﺸﻭﺭﺍﺕ
ﺍﻝﻤﻌﻬﺩ ﺍﻝﻌﺭﺒﻲ ﻝﻠﺘﺨﻁﻴﻁ ،ﺍﻝﻜﻭﻴﺕ ،ﺍﺒﺭﻴل1999،ﻡ.
.28ﻨﻭﺍﻑ ﻓﺨﺭ ،ﻭﺍﺨﺭﻭﻭﻥ" ،ﺍﻝﻤﺸﻜﻼﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼـﺭﺓ ،ﻤﻨﺸـﻭﺭﺍﺕ
ﺠﺎﻤﻌﺔ ﺩﻤﺸﻕ ،ﻋﺎﻡ 2007ﻡ.
.29ﻭﻝﻴﺩ ﺍﻝﺤﻴﺎﻝﻲ "،ﻨﻅﺭﻴﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻭﺍﻗﺘﺼﺎﺩ ﺍﻝﻤﻌﻠﻭﻤـﺎﺕ )ﺍﻹﻁـﺎﺭ ﺍﻝﻔﻜـﺭﻱ
ﻭﺘﻁﺒﻴﻘﺎﺘﻪ( ،ﺩﺍﺭ ﺤﻨﻴﻥ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ1996 ،ﻡ
.30ﻭﻝﻴﺩ ﻨﺎﺠﻲ ﺍﻝﺤﻴﺎﻝﻲ"،ﺩﺭﺍﺴﺎﺕ ﻓﻲ ﺍﻝﻤﺸﺎﻜل ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺎﺼﺭﺓ" ،ﻁﺒﻌﺔ،1
ﺩﺍﺭ ﻤﻜﺘﺒﺔ ﺍﻝﺤﺎﻤﺩ ،ﻋﻤﺎﻥ2002 ،ﻡ.
.31ﻴﻭﺴﻑ ﺠﺭﺒـﻭﻉ "،ﺍﻝﻤﺤﺎﺴـﺒﺔ ﻋـﻥ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ"ﻨﻅﺭﻴـﺔ
ﺍﻝﻤﺤﺎﺴﺒﺔ،ﺍﻝﻨﺎﺸﺭ ﺩﺍﺭ ﺍﻝﻭﺭﺍﻕ ﻝﻠﻁﺒﺎﻋﺔ ﻭﺍﻝﻨﺸﺭ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ1991،ﻡ.
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ﺍﻝﻤﺠﻼﺕ ﺍﻝﻌﻠﻤﻴﺔ ﺍﻝﻤﺤﻜﹼﻤﺔ:
.1ﺍﺤﻤﺩ ﺃﺒﻭ ﺍﻝﻌﺯ "،ﻤﺸﺎﻜل ﻗﻴﺎﺱ ﺘﻜﺎﻝﻴﻑ ﻭﺃﻀﺭﺍﺭ ﺍﻝﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺌﻲ ﺍﻝﻨـﺎﺘﺞ ﻋـﻥ
ﺍﻝﺼﻨﺎﻋﺔ" ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴـﺔ ﻝﻼﻗﺘﺼـﺎﺩ ﻭﺍﻝﺘﺠـﺎﺭﺓ ،ﺠﺎﻤﻌـﺔ ﻋـﻴﻥ ﺸـﻤﺱ،
ﺍﻝﻘﺎﻫﺭﺓ،ﻋﺩﺩ.2002 ،1
.2ﺍﺤﻤﺩ ﺸﻬﻴﺭ "ﺇﻤﻜﺎﻨﻴﺔ ﺍﻝﺘﻌﺒﻴﺭ ﻋﻥ ﺍﻷﺩﺍﺀ ﺍﻝﺒﻴﺌﻲ ﻭﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﺸﺄﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ
ﻤﻥ ﺨﻼل ﺍﻹﻁﺎﺭ ﺍﻝﻔﻜـﺭﻱ ﻝﻠﻨﻅﺭﻴـﺔ ﺍﻝﻤﺤﺎﺴـﺒﻴﺔ"،ﺍﻝﻤﺠﻠـﺔ ﺍﻝﻌﻠﻤﻴـﺔ ﻝﻜﻠﻴـﺔ
ﺍﻝﺘﺠﺎﺭﺓ،ﺠﺎﻤﻌﺔ ﺃﺴﻴﻭﻁ،ﻋﺩﺩ ،25ﺩﻴﺴﻤﺒﺭ1998ﻡ.
.3ﺍﺤﻤﺩ ﻓﺭﻏﻠﻲ "،ﻤﻨﻬﺠﻴﺔ ﻤﻘﺘﺭﺤﺔ ﻝﻠﺘﻘﻴﻴﻡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﺒﺭﺍﻤﺞ ﺭﻗﺎﺒﺔ ﺍﻝﺘﻠﻭﺙ ،ﻤﺠﻠـﺔ
ﻤﺭﻜﺯ ﺍﻝﺒﺤﻭﺙ ﻭﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ ،ﺠﺎﻤﻌﺔ ﺍﻝﻘﺎﻫﺭﺓ ،ﺍﻝﻌﺩﺩ2000،1،ﻡ.
.4ﺇﺴﻤﺎﻋﻴل ﻤﺤﻤﻭﺩ ﺇﺴﻤﺎﻋﻴل "،ﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﺘﻠـﻭﺙ ﺍﻝﺒﻴﺌـﺔ ﺒـﻴﻥ ﺍﻝﻔﻜـﺭ
ﻭﺇﺠﺭﺍﺀﺍﺕ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ"،ﻤﺠﻠﺔ ﺒﺤﻭﺙ ﺠﺎﻤﻌـﺔ ﺤﻠـﺏ ،ﺴﻠﺴـﻠﺔ ﺍﻝﻌﻠـﻭﻡ
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ،ﺍﻝﻌﺩﺩ1997 ،20ﻡ.
.5ﺍﻝﺴﻴﺩ ﺍﻝﺸﺤﺎﺕ ﺨﻀﺭ"،ﺘﻜﺎﻝﻴﻑ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﻤﺅﺴﺴﺎﺕ ﺍﻝﺼﺤﻔﻴﺔ
ﻓﻲ ﻤﺼﺭ،ﺍﻝﻤﻔﻬﻭﻡ ﻭﺍﻝﻤﺸﺎﻜل ﻭﺍﻝﻘﻴﺎﺱ ،ﻤﺠﻠﺔ ﺍﻹﺩﺍﺭﺓ ،ﺍﻝﻘﺎﻫﺭﺓ ،ﻴﻭﻝﻴﻭ.1988
.6ﺍﻝﺴﻴﺩ ﺍﻝﻤﺭﺴﻲ"،ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﺒﻨـﻭﻙ ﺍﻝﻤﺘﺨﺼﺼـﺔ ﺒﺎﻝﺠﻤﻬﻭﺭﻴـﺔ
ﺍﻝﻌﺭﺒﻴﺔ ﺍﻝﻴﻤﻨﻴﺔ" ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﺭﺒﻴﺔ ﻝﻺﺩﺍﺭﺓ ،ﻤﺠﻠﺩ1999،13ﻡ.
.7ﺤﺴﻥ ﺇﻴﻨﺎﺱ"،ﺍﻝﻔﺠﻭﺓ ﺒﻴﻥ ﺍﻹﻓﺼﺎﺡ ﻓﻲ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻭﺍﻹﻓﺼﺎﺡ ﻓﻲ ﺍﻝﺘﺩﻗﻴﻕ ﻓﻲ ﻅل
ﺍﻝﻘﻭﺍﻋﺩ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﺩﻭﻝﻴﺔ ﺍﻝﺼﺎﺩﺭﺓ ﻋﻥ ﻤﺠﻠﺱ ﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻝﺭﻗﺎﺒـﺔ
ﺍﻝﻌﺭﺍﻗﻲ" ،ﻤﺠﻠﺔ ﺍﻝﻤﺤﺎﺴﺏ ﺍﻝﻘﺎﻨﻭﻨﻲ ﺍﻝﻌﺭﺒﻲ ،ﺍﻝﻌﺩﺩ ،7ﺤﺯﻴﺭﺍﻥ ﻋﺎﻡ 2002ﻡ.
.8ﺤﺴﻥ ﻋﻠﻲ ﻤﺤﻤﺩ "،ﺍﻝﻤﺘﻁﻠﺒﺎﺕ ﺍﻝﻨﻅﺭﻴﺔ ﻭﺍﻝﻌﻤﻠﻴﺔ ﻝﻠﺘﻘﺭﻴﺭ ﻋﻥ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻝﺒﻴﺌﻴـﺔ"
ﻤﺠﻠﺔ ﺍﻝﺒﺤﻭﺙ ﺍﻝﺘﺠﺎﺭﻴﺔ ،ﻜﻠﻴﺔ ﺍﻝﺘﺠﺎﺭﺓ ،ﺠﺎﻤﻌﺔ ﺍﻝﺯﻗـﺎﺯﻴﻕ ،ﺍﻝﻌـﺩﺩ ﺍﻝﺜـﺎﻨﻲ،
ﻴﻭﻝﻴﻭ2002،ﻡ.
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.9ﺤﺴﻴﻥ ﻋﻠﻲ ﺍﻝﺨﺸﺎﺭﻤﺔ "،ﺘﺤﻠﻴل ﻤﺴﺘﻭﻯ ﺍﻹﻓﺼﺎﺡ ﻋـﻥ ﻤﺤﺎﺴـﺒﺔ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ ﺍﻷﺭﺩﻨﻴـﺔ ﺍﻝﻤﺴـﺎﻫﻤﺔ ﺍﻝﻌﺎﻤـﺔ -ﺩﺭﺍﺴـﺔ
ﺘﺤﻠﻴﻠﻴﺔ" ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻤﺼﺭﻴﺔ ﻝﻠﺩﺭﺍﺴﺎﺕ ﺍﻝﺘﺠﺎﺭﻴﺔ ،ﺍﻝﻤﺠﻠﺩ ﺍﻝﻭﺍﺤـﺩ ﻭﺍﻝﺜﻼﺜـﻭﻥ،
ﺤﺯﻴﺭﺍﻥ 2008ﻡ.
.10ﺨﺎﻝﺩ ﻋﺒﺩ ﺍﻝﻌﺯﻴﺯ ﻋﻁﻴﺔ ،ﻭﺁﺨﺭﻭﻥ"ﻤﻨﻬﺞ ﻤﻘﺘﺭﺡ ﻝﻘﻴﺎﺱ ﺍﻝﺘﻜـﺎﻝﻴﻑ ﻭﺍﻝﻤﻨـﺎﻓﻊ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺩﺭﺍﺴﺔ ﺘﻁﺒﻴﻘﻴﺔ ﻋﻠﻰ ﺍﻝﻘﻁﺎﻉ ﺍﻝﺼﻨﺎﻋﻲ ﺍﻝﺴﻌﻭﺩﻱ ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴـﺔ
ـﺩﺩ
ـﺎﺩﺱ ،ﺍﻝﻌـ
ـﺩ ﺍﻝﺴـ
ـﺎﻨﻴﺔ ،ﺍﻝﻤﺠﻠـ
ـﻭﻡ ﺍﻹﻨﺴـ
ـل ﺍﻝﻌﻠـ
ـﻙ ﻓﻴﺼـ
ـﺔ ﺍﻝﻤﻠـ
ﻝﺠﺎﻤﻌـ
ﺍﻝﺜﺎﻨﻲ2005،1426،ﻡ.
.11ﻁﺎﺭﻕ ﻤﺤﻤﺩ ﺇﺴﻤﺎﻋﻴل "،ﺘﺤﻠﻴل ﻭﺘﺤﻤﻴل ﺘﻜﺎﻝﻴﻑ ﺍﻷﻨﺸﻁﺔ ﺍﻝﺒﻴﺌﻴﺔ ﻓﻲ ﻀـﻭﺀ
ﻤﺩﺨل ﻤﺤﺎﺴﺒﺔ ﺍﻝﺘﻜﻠﻔﺔ ﻋﻠﻰ ﺃﺴﺎﺱ ﺍﻝﻨﺸﺎﻁ"" ،ﻤﺠﻠﺔ ﺍﻝﺘﻜـﺎﻝﻴﻑ" ،ﺘﺼـﺩﺭ ﻋـﻥ
ﺍﻝﺠﻤﻌﻴﺔ ﺍﻝﻌﺭﺒﻴﺔ ﻝﻠﺘﻜﺎﻝﻴﻑ ،ﺍﻝﻌﺩﺩ ﺍﻝﺜﺎﻝﺙ ،ﺴﺒﺘﻤﺒﺭ2000 ،ﻡ.
.12ﻁﺎﺭﻕ ﻤﺤﻤﺩ ﺤﺴﻨﻴﻥ "،ﺘﺤﻠﻴل ﻭﺘﺤﻤﻴل ﺘﻜﺎﻝﻴﻑ ﺍﻷﻨﺸﻁﺔ ﺍﻝﺒﻴﺌﻴﺔ ﻓـﻲ ﻀـﻭﺀ
ﻤﺩﺨل ﻤﺤﺎﺴﺒﺔ ﺍﻝﺘﻜﻠﻔﺔ ﻋﻠﻰ ﺃﺴﺎﺱ ﺍﻝﻨﺸﺎﻁ" ،ﻤﺠﻠﺔ ﺍﻝﺘﻜﺎﻝﻴﻑ ،ﺍﻝﻌـﺩﺩ ﺍﻝﺜﺎﻝـﺙ،
ﻤﺎﻴﻭ2000،ﻡ.
.13ﺼﺎﺩﻕ ﺍﻝﺤﺴﻨﻲ ،ﺘﺩﻗﻴﻕ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﺸﺄﺓ ﻓﻲ ﻀﻭﺀ ﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺭﺍﺠﻌﺔ
ﺍﻝﺩﻭﻝﻴﺔ ﻭﺍﻷﻤﺭﻴﻜﻴﺔ ،ﻤﻌﻬﺩ ﺍﻹﺩﺍﺭﺓ ﺍﻝﻌﺎﻤﺔ ،ﻤﺴﻘﻁ ،ﺍﻝﻌﺩﺩ ،93ﻴﻭﻝﻴﻭ2003،ﻡ.
.14ﺼﻔﻭﺓ ﻋﻠﻲ ﺤﻤﻴﺩﺓ ﻭﻤﺤﻤﺩ ﺭﺃﻓﺕ ﺭﺸﺎﺩ "،ﻤﺘﻁﻠﺒﺎﺕ ﻭﻤﻌﺎﻴﻴﺭ ﺍﻹﻓﺼـﺎﺡ ﻓـﻲ
ﻤﻨﺸﺎﺕ ﺍﻝﺘﺎﻤﻴﻥ " ،ﻤﺠﻠﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻭﺍﻹﺩﺍﺭﺓ ﻭﺍﻝﺘﺄﻤﻴﻥ ،ﻜﻠﻴﺔ ﺍﻝﺘﺠﺎﺭﺓ ،ﺠﺎﻤﻌـﺔ
ﺍﻝﻘﺎﻫﺭﺓ،ﺍﻝﻌﺩﺩ)،(53ﺍﻝﺴﻨﺔ ﺍﻝﺜﺎﻤﻨﺔ ﻭﺍﻝﺜﻼﺜﻭﻥ1998،ﻡ.
.15ﻋﺒﺩ ﺍﻝﻨﺎﺼﺭ ﻨﻭﺭ ﻭﻤﻨﻴﺭ ﻤﺤﻤﺩ"،ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ،:ﺍﻝﻤﺠﻠـﺔ
ﺍﻝﺩﻭﻝﻴﺔ ﻝﻠﻌﻠﻭﻡ ﺍﻹﺩﺍﺭﻴﺔ ،ﺍﻝﻤﺠﻠﺩ ﺍﻝﺴﺎﺩﺱ،ﺍﻝﻌﺩﺩ ﺍﻝﺜﺎﻝﺙ2001،ﻡ.
.16ﻋﺒﺩ ﺍﻝﻭﻫﺎﺏ ﻋﻠﻲ "،ﺍﺜﺭ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﺒﻴﺌـﻲ ﻋـﻥ ﺃﺩﺍﺀ ﺍﻝﻭﺤـﺩﺍﺕ
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻓﻲ ﻤﺠﺎل ﻤﻜﺎﻓﺤﺔ ﺍﻝﺘﻠﻭﺙ ﻋﻠﻰ ﺴﻠﻭﻙ ﻤﺘﺨﺫﻱ ﻗﺭﺍﺭ ﺍﻻﺴﺘﺜﻤﺎﺭ ﻓـﻲ
184
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אאא
א
ﺴﻭﻕ ﺍﻝﻤﺎل ﺍﻝﻤﺼﺭﻱ"،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴﺔ ﻝﻼﻗﺘﺼﺎﺩ ﻭﺍﻝﺘﺠـﺎﺭﺓ" ،ﺠﺎﻤﻌـﺔ ﻋـﻴﻥ
ﺸﻤﺱ ،ﻤﺼﺭ،ﺍﻝﻌﺩﺩ1995 ،2ﻡ.
.17ﻤﺎﺠﺩ ﺍﻝﺸﺭﺍﻴﺭﻱ ﻭﻏﺎﺯﻱ ﺍﻝﻤﻭﻤﻨﻲ "،ﻤﺩﻯ ﻤﺸـﺎﺭﻜﺔ ﺍﻝﺸـﺭﻜﺎﺕ ﺍﻝﺼـﻨﺎﻋﻴﺔ
ﺍﻷﺭﺩﻨﻴﺔ ﻓﻲ ﺍﻝﻨﺸﺎﻁﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﻤﺩﻯ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ" ﻤﺠﻠﺔ ﺍﻝﻤﺤﺎﺴﺒﺔ
ﻭﺍﻹﺩﺍﺭﺓ ﻭﺍﻝﺘﺄﻤﻴﻥ ،ﺍﻝﻌﺩﺩ ﺍﻝﺴﺎﺒﻊ ﻭﺍﻝﺴﺘﻭﻥ ،ﺠﺎﻤﻌﺔ ﺍﻝﻘﺎﻫﺭﺓ2006 ،ﻡ.
.18ﻤﺎﺠﺩﺓ ﺤﺴﻴﻥ ﺇﺒﺭﺍﻫﻴﻡ " ،ﺇﻁﺎﺭ ﻤﻘﺘﺭﺡ ﻝﺘﺨﻔﻴﺽ ﺘﻜﺎﻝﻴﻑ ﺍﻹﻨﺘﺎﺝ ﻭ ﺍﻝﺠﻭﺩﺓ ﻤﻥ
ﻤﻨﻅﻭﺭ ﻤﺩﺨل ﺘﻜﺎﻝﻴﻑ ﺩﻭﺭﺓ ﺤﻴﺎﺓ ﺍﻝﻤﻨﺘﺞ" ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴﺔ ﻝﻼﻗﺘﺼﺎﺩ ﻭ ﺍﻝﺘﺠﺎﺭﺓ،
ﻜﻠﻴﺔ ﺍﻝﺘﺠﺎﺭﺓ – ﺠﺎﻤﻌﺔ ﻋﻴﻥ ﺸﻤﺱ ،ﺍﻝﻌﺩﺩ ﺍﻷﻭل2000 ،ﻡ.
.19ﻤﺠﻴﺩ ﺴﺎﻝﻡ ﺴﻠﻤﺎﻥ"،ﻨﻅﺭﺓ ﻋﻠﻰ ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﻅل ﺍﻝﻔﻜﺭ
ﺍﻝﻤﺤﺎﺴﺒﻲ ﺍﻝﻤﻌﺎﺼـﺭ" ﻤﺠﻠـﺔ ﺍﻝﻤﺤﺎﺴـﺏ ،ﻨﻘﺎﺒـﺔ ﺍﻝﻤﺤﺎﺴـﺒﻴﻥ ﻭﺍﻝﻤـﺩﻗﻘﻴﻥ
ﺍﻝﻌﺭﺍﻗﻴﺔ،ﺍﻝﻌﺭﺍﻕ،ﺃﻴﻠﻭل1987،ﻡ.
.20ﻤﺤﻤﺩ ﺃﺒﻭ ﺍﻝﻘﺎﺴﻡ"،ﻨﺒﺫﻩ ﻋﻥ ﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺀ ﻭﻁﺭﻕ ﻤﻌﺎﻝﺠﺘﻬﺎ" ،ﻤﺠﻠـﺔ ﺃﺴـﻴﻭﻁ
ﻝﻠﺩﺭﺍﺴﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ" ،ﺠﺎﻤﻌﺔ ﺃﺴﻴﻭﻁ،ﺍﻝﻌﺩﺩ ﺍﻝﺭﺍﺒﻊ ،ﻴﻨﺎﻴﺭ1993ﻡ.
.21ﻤﺤﻤﺩ ﺍﻝﻤﻬﻨﺩﻱ ﻭﻭﻝﻴﺩ ﺯﻜﺭﻴﺎ ﺼﻴﺎﻡ"،ﺍﺜﺭ ﺍﻹﻓﺼﺎﺡ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻓـﻲ ﺍﻝﺘﻘـﺎﺭﻴﺭ
ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺴﻨﻭﻴﺔ ﺍﻝﻤﻨﺸﻭﺭﺓ ﻋﻠﻰ ﺃﺴﻌﺎﺭ ﺍﻷﺴﻬﻡ ﻓﻲ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ ﺍﻝﻤﺴﺎﻫﻤﺔ
ﺍﻝﻌﺎﻤﺔ ﺍﻷﺭﺩﻨﻴﺔ" ﻤﺠﻠﺔ ﺩﺭﺍﺴﺎﺕ ﻝﻠﻌﻠـﻭﻡ ﺍﻹﺩﺍﺭﻴـﺔ،ﺍﻝﻤﺠﻠـﺩ ﺍﻝﺭﺍﺒﻊ،ﺍﻝﻌـﺩﺩ،2
2007ﻡ.
.22ﻤﺤﻤﺩ ﺇﺒﺭﺍﻫﻴﻡ ﺍﻝﺘﻭﻴﺠﺭﻱ"ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﻘﻁـﺎﻉ ﺍﻝﺨـﺎﺹ ﻓـﻲ
ﺍﻝﻤﻤﻠﻜﺔ ﺍﻝﻌﺭﺒﻴﺔ ﺍﻝﺴﻌﻭﺩﻴﺔ" ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﺭﺒﻴﺔ ﻝﻺﺩﺍﺭﺓ ،ﻴﻭﻝﻴﻭ1998،ﻡ.
.23ﻤﺤﻤﺩ ﻋﺒﺩ ﺍﻝﻤﺠﻴﺩ "،ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴـﺔ
ﺍﻝﻤﻨﺸﻭﺭﺓ،ﻨﻤﻭﺫﺝ ﻤﻘﺘﺭﺡ ﻝﻠﺸﺭﻜﺎﺕ ﺍﻝﻜﻭﻴﺘﻴﺔ" ،ﻤﺠﻠﺔ ﺩﺭﺍﺴﺎﺕ ﺍﻝﺨﻠﻴﺞ ﻭﺍﻝﺠﺯﻴﺭﺓ
ﺍﻝﻌﺭﺒﻴﺔ ،ﺍﻝﻌﺩﺩ1994 ،43ﻡ ﻤﺤﻤﺩ ﻤﺤﻤﻭﺩ ﺴﺎﻝﻡ ﻏﻨﻴﻡ "،ﺘﻠﻭﻴﺙ ﺍﻝﻬﻭﺍﺀ" ،ﻤﺠﻠـﺔ
ﺃﺴﻴﻭﻁ ﻝﻠﺩﺭﺍﺴﺎﺕ ﺍﻝﺒﻴﺌﻴﺔ ،ﺠﺎﻤﻌﺔ ﺃﺴﻴﻭﻁ ،ﺍﻝﻌﺩﺩ1995 ،5ﻡ.
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.24ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﺒﺩﻭﻱ،ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻝﺘﺄﺜﻴﺭﺍﺕ ﺍﻝﺒﻴﺌﻴﺔ ﻭﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ
ﻝﻠﻤﺸﺭﻭﻉ ،ﻤﺠﻠﺔ ﺍﻝﻤﺠﻤﻊ ﺍﻝﻌﺭﺒﻲ ﻝﻠﻤﺤﺎﺴﺒﻴﻥ ﺍﻝﻘـﺎﻨﻭﻨﻴﻴﻥ،ﻋﻤﺎﻥ،ﺍﻝﻌـﺩﺩ،113
ﺭﺒﻴﻊ ﺍﻷﻭل2003،ﻡ.
.25ﻤﺤﻤﺩ ﻤﻁﺭ"،ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ" ،ﻤﺠﻠـﺔ ﺍﻝﻤﺠﻤـﻊ ﺍﻝﻌﺭﺒـﻲ
ﻝﻠﻤﺤﺎﺴﺒﻴﻥ ﺍﻝﻘﺎﻨﻭﻨﻴﻴﻥ ،ﻋﻤﺎﻥ ،ﺍﻝﻌﺩﺩ ،114ﺭﺒﻴﻊ ﺍﻝﺜﺎﻨﻲ2000 ،ﻡ.
.26ﻤﺤﻤﺩ ﻨﺒﻴل ﻋﻼﻡ"،ﺇﺨﻀﺎﻉ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﻨﻅﻤﺔ ﻝﻠﻘﻴﺎﺱ ﺍﻝﻔﻌﻠﻲ"ﺩﺭﺍﺴـﺔ
ﻤﻴﺩﺍﻨﻴﺔ ﺒﻤﻨﻁﻘﺔ ﺤﻠﻭﺍﻥ" ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴﺔ ﻝﻼﻗﺘﺼﺎﺩ ﻭﺍﻝﺘﺠﺎﺭﺓ"،ﺠﺎﻤﻌﺔ ﻋﻴﻥ ﺸﻤﺱ،
ﻤﺼﺭ ،ﺍﻝﻌﺩﺩ ﺍﻷﻭل1996 ،ﻡ.
.27ﻤﺤﻤﺩ ﻤﻁﺭ"ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴـﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ" ،ﻤﺠﻠـﺔ ﺍﻝﻤﺠﻤـﻊ ﺍﻝﻌﺭﺒـﻲ
ﻝﻠﻤﺤﺎﺴﺒﻴﻥ ﺍﻝﻘﺎﻨﻭﻨﻴﻴﻥ،ﻋﻤﺎﻥ،ﺍﻝﻌﺩﺩ ،114ﺭﺒﻴﻊ ﺍﻝﺜﺎﻨﻲ2000ﻡ.
.28ﻤﺤﻤﺩ ﻨﺒﻴل ﻋﻼﻡ "،ﺤﺩﻭﺩ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ :ﺇﻁـﺎﺭ ﻓﻜـﺭﻱ ﻝﻤﺭﺍﺠﻌـﺔ
ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻤﻨﻅﻤﺎﺕ ﺍﻷﻋﻤﺎل ﻓﻲ ﺩﻭل ﺍﻝﻌﺎﻝﻡ ﺍﻝﻨـﺎﻤﻲ" ،ﻤﺠﻠـﺔ ﺍﻹﺩﺍﺭﺓ
ﺍﻝﻌﺎﻤﺔ ،ﺍﻝﺭﻴﺎﺽ ،ﺍﻝﻌﺩﺩ ،7ﺍﻜﺘﻭﺒﺭ1991 ،ﻡ.
.29ﻤﺼﻁﻔﻰ ﺍﻝﺸﺎﻤﻲ "،ﺍﻝﺒﻌﺩ ﺍﻹﻋﻼﻤﻲ ﺍﻝﻤﺤﺎﺴﺒﻲ– ﺍﺘﺼﺎل ﻭﺇﻓﺼﺎﺡ -ﻝﺘﺭﺸـﻴﺩ
ﺍﻝﻘﺭﺍﺭ ﺍﻻﺴﺘﺜﻤﺎﺭﻱ ﻭﺩﻋﻡ ﺴﻭﻕ ﺍﻝﻤﺎل ﻓﻲ ﻤﺼﺭ" ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴـﺔ ﻝﻼﻗﺘﺼـﺎﺩ
ﻭﺍﻝﺘﺠﺎﺭﺓ ،ﻜﻠﻴﺔ ﺍﻝﺘﺠﺎﺭﺓ ،ﺠﺎﻤﻌﺔ ﻋﻴﻥ ﺸﻤﺱ ،ﺍﻝﻌﺩﺩ ﺍﻷﻭل ،ﻴﻨﺎﻴﺭ1997ﻡ.
.30ﻤﻨﺼﻭﺭ ﻤﺤﻤﻭﺩ" ،ﺍﻹﻁﺎﺭ ﺍﻝﻤﺘﻜﺎﻤل ﻝﻠﻤﺤﺎﺴﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ" ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﻠﻤﻴـﺔ
ﻝﺘﺠﺎﺭﺓ ﺍﻷﺯﻫﺭ ،ﻤﺼﺭ ،ﻤﺎﻴﻭ1983 ،ﻡ.
.31ﻤﺅﻴﺩ ﺍﻝﻔﻀل "،ﺍﻹﻓﺼﺎﺡ ﻋـﻥ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤـﺎﻋﻲ ﻓـﻲ ﺍﻝﺘﻘـﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴـﺔ
ﺍﻝﺨﺎﺭﺠﻴﺔ ،ﺍﻝﻤﺠﻠﺔ ﺍﻝﻌﺭﺒﻴﺔ ﻝﻺﺩﺍﺭﺓ ،ﺍﻝﻤﺠﻠﺩ ،16ﺍﻝﻌﺩﺩ1994،2ﻡ.
.32ﻴﺤﻴﻰ ﻋﺒﺩ ﺍﻝﻐﻨﻲ ﺃﺒﻭ ﺍﻝﻔﺘﻭﺡ "،ﺘﻘﺩﻴﺭ ﺍﻝﺘﻜﻠﻔﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻝﻠﺘﻠﻭﺙ ﺍﻝﻬﻭﺍﺌﻲ ﻓـﻲ
ﺍﻝﺭﻴﺎﺽ ﺒﺎﻝﻤﻤﻠﻜﺔ ﺍﻝﻌﺭﺒﻴﺔ ﺍﻝﺴﻌﻭﺩﻴﺔ" ،ﻤﺠﻠـﺔ ﺍﻹﺩﺍﺭﺓ ﺍﻝﻌﺎﻤـﺔ ،ﻤﻌﻬـﺩ ﺍﻹﺩﺍﺭﺓ
ﺍﻝﻌﺎﻤﺔ ،ﺒﺎﻝﺭﻴﺎﺽ،ﺍﻝﺴﻌﻭﺩﻴﺔ ،ﻤﺠﻠﺩ ،46ﻋﺩﺩ1427 ،4ﻫـ2006،ﻡ.
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.33ﻴﻭﺴﻑ ﻤﺤﻤﻭﺩ ﺠﺭﺒﻭﻉ "،ﻤﺩﻯ ﺘﻁﺒﻴﻕ ﺍﻝﻘﻴﺎﺱ ﻭﺍﻹﻓﺼﺎﺡ ﻓﻲ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋـﻥ
ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﺎﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻓﻲ ﺍﻝﺸـﺭﻜﺎﺕ ﺒﻘﻁـﺎﻉ ﻏـﺯﺓ" ،ﻤﺠﻠـﺔ
ﺍﻝﺠﺎﻤﻌﺔ ﺍﻹﺴﻼﻤﻴﺔ ،ﺍﻝﻤﺠﻠﺩ ﺍﻝﺨﺎﻤﺱ ﻋﺸﺭ ،ﺍﻝﻌﺩﺩ ﺍﻷﻭل ،ﻴﻨﺎﻴﺭ2007ﻡ.
ﺍﻝﺭﺴﺎﺌل ﺍﻝﻌﻠﻤﻴﺔ:
.1ﺍﻝﺴﻌﻴﺩ ﻋﺒﺩ ﺍﻝﻌﺯﻴﺯ ﺸﻌﻴﺏ "،ﻨﺤﻭ ﻨﻅﺭﻴـﺔ ﻝﻠﻤﺤﺎﺴـﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ" ،ﺭﺴـﺎﻝﺔ
ﺩﻜﺘﻭﺭﺍﻩ ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ ،ﻜﻠﻴﺔ ﺍﻝﺘﺠﺎﺭﺓ،ﺠﺎﻤﻌﺔ ﺍﻝﺯﻗﺎﺯﻴﻕ ،ﻤﺼﺭ1991،ﻡ.
.2ﺠﻤﺎل ﻋﺒﺩ ﺍﻝﺤﻤﻴﺩ ﻋﺒﺩ ﺍﻝﻌﺯﻴﺯ ﻋﻠﻲ" ،ﺘﻁﻭﻴﺭ ﻨﻅﻡ ﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺒﻴﺌﻴـﺔ
ﻷﻏﺭﺍﺽ ﺘﺭﺸﻴﺩ ﺍﻝﻘﺭﺍﺭﺍﺕ ﺍﻹﺩﺍﺭﻴﺔ – ﺩﺭﺍﺴﺔ ﻨﻅﺭﻴـﺔ ﻭﺘﻁﺒﻴﻘﻴـﺔ" ،ﺭﺴـﺎﻝﺔ
ﺩﻜﺘﻭﺭﺍﻩ ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ ،ﺠﺎﻤﻌﺔ ﺍﻝﻘﺎﻫﺭﺓ ،ﻜﻠﻴﺔ ﺍﻝﺘﺠﺎﺭﺓ ،ﺍﻝﻘﺎﻫﺭﺓ 2003ﻡ.
.3ﺠﻭﺭﺝ ﺩﺍﻨﻴﺎل" ﺘﺭﺸﻴﺩ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﻸﺩﺍﺀ ﺍﻻﺠﺘﻤـﺎﻋﻲ ﻓـﻲ ﺍﻝﻭﺤـﺩﺍﺕ
ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ،ﺭﺴﺎﻝﺔ ﺩﻜﺘﻭﺭﺍﻩ ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ ،ﺠﺎﻤﻌـﺔ ﻋـﻴﻥ ﺸـﻤﺱ،ﺍﻝﻘﺎﻫﺭﺓ،
1993ﻡ.
.4ﻋﺒﺩ ﺍﻝﺭﺤﻤﻥ ﻤﺭﻋﻲ ،ﺩﻭﺭ ﺴﻭﻕ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ ﻓﻲ ﺘﻁﻭﻴﺭ ﻨﻅﻡ ﺍﻝﻤﻌﻠﻭﻤـﺎﺕ
ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻓﻲ ﺴﻭﺭﻴﺎ ،ﺭﺴﺎﻝﺔ ﺩﻜﺘﻭﺭﺍﻩ ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ ،ﻜﻠﻴﺔ ﺍﻻﻗﺘﺼﺎﺩ ،ﺠﺎﻤﻌﺔ
ﺩﻤﺸﻕ 1998 ،ﻡ.
.5ﻋﺒﺩ ﺍﻝﻌﻅﻴﻡ ﺼﻘﺭ" ،ﻨﻤﻭﺫﺝ ﻤﻘﺘﺭﺡ ﻝﻘﻴﺎﺱ ﺘﻜﻠﻔﺔ ﺇﺯﺍﻝﺔ ﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ ﺍﻝﻨﺎﺘﺞ ﻋـﻥ
ﻨﺸﺎﻁ ﺘﻜﺭﻴﺭ ﺍﻝﺒﺘﺭﻭل ﻓﻲ ﻤﺼﺭ" ،ﺭﺴﺎﻝﺔ ﺩﻜﺘﻭﺭﺍﻩ ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ ،ﺠﺎﻤﻌﺔ ﻗﻨـﺎﺓ
ﺍﻝﺴﻭﻴﺱ ،ﺍﻹﺴﻤﺎﻋﻴﻠﻴﺔ 2000ﻡ.
.6ﻓﺎﺌﺯ ﺒﺎﻤﺯﺍﺤﻡ "،ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﺘﻜﺎﻝﻴﻑ ﺃﻀـﺭﺍﺭ ﺍﻝﺘﻠـﻭﺙ ﺍﻝﺒﻴﺌـﻲ ﻋﻠـﻰ
ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻲ ﻗﻁﺎﻉ ﺘﻜﺭﻴﺭ ﺍﻝﻨﻔﻁ ،ﺭﺴـﺎﻝﺔ ﺩﻜﺘـﻭﺭﺍﻩ ﻏﻴـﺭ ﻤﻨﺸـﻭﺭﺓ ،ﻜﻠﻴـﺔ
ﺍﻻﻗﺘﺼﺎﺩ ،ﺠﺎﻤﻌﺔ ﺩﻤﺸﻕ2008،ﻡ.
.7ﻗﺼﻲ ﺍﻝﺴﺎﻤﺭﺍﺌﻲ "،ﺃﺴﺎﻝﻴﺏ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻝﺘﻠﻭﺙ ﺍﻝﺒﻴﺌﺔ" ،ﺭﺴﺎﻝﺔ ﺩﻜﺘـﻭﺭﺍﻩ
ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ ،ﺠﺎﻤﻌﺔ ﺍﻝﻤﺴﺘﻨﺼﺭﻴﺔ ،ﺒﻐﺩﺍﺩ1995 ،ﻡ.
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.8ﻨﺒﻴل ﻓﻬﻤﻲ ﺴﻼﻤﺔ "،ﺍﻹﻁﺎﺭ ﺍﻝﻌﻠﻤﻲ ﻝﻠﻤﺭﺍﺠﻌﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﻬﺩﻑ ﻗﻴﺎﺱ ﻭﺘﻘﻴـﻴﻡ
ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻤﻨﻅﻤﺎﺕ ،ﺭﺴﺎﻝﺔ ﺩﻜﺘﻭﺭﺍﻩ ﻏﻴﺭ ﻤﻨﺸﻭﺭﺓ ،ﻜﻠﻴـﺔ ﺍﻝﺘﺠـﺎﺭﺓ،
ﺠﺎﻤﻌﺔ ﻗﻨﺎﺓ ﺍﻝﺴﻭﻴﺱ1994،ﻡ.
.9ﻴﻭﺴﻑ ﻤﺤﻤﺩ ﻤﺤﻤﺩ ﻋﻭﺽ "،ﺩﻭﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﻓـﻲ ﺘﻘﻴـﻴﻡ ﺍﻷﺩﺍﺀ ﺍﻻﺠﺘﻤـﺎﻋﻲ
ﻝﻠﻤﺸﺭﻭﻋﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ" ،ﺭﺴﺎﻝﺔ ﺩﻜﺘﻭﺭﺍﻩ ﻏﻴﺭ ﻤﻨﺸـﻭﺭﺓ ،ﺠﺎﻤﻌـﺔ ﺃﺴـﻴﻭﻁ،
ﻤﺼﺭ1993 ،ﻡ.
ﺍﻝﻤﺅﺘﻤﺭﺍﺕ ﺍﻝﻌﻠﻤﻴﺔ:
.1ﺤﺎﺭﺱ ﻜﺭﻴﻡ ﺍﻝﻌﺎﻨﻲ " ،ﺩﻭﺭ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻓـﻲ ﻗﻴـﺎﺱ ﻭﺘﻘﻴـﻴﻡ ﺍﻻﺩﺍﺀ
ﺍﻻﺠﺘﻤﺎﻋﻲ ﻝﻠﻤﺅﺴﺴﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ -ﺩﺭﺍﺴﺔ ﺘﻁﺒﻴﻘﻴﺔ ﻓﻲ ﻤﻤﻠﻜﺔ ﺍﻝﺒﺤﺭﻴﻥ ،ﻭﺭﻗـﺔ
ﻋﻤل ﻓﻲ ﺍﻝﻤﺅﺘﻤﺭ ﺍﻝﻌﻠﻤﻲ ﺍﻝﺭﺍﺒﻊ ﻝﻠﺭﻴـﺎﺩﺓ ﻭﺍﻹﺒﺩﺍﻉ،ﺠﺎﻤﻌـﺔ ﻓﻴﻼﺩﻝﻔﻴﺎ،ﻋﻤـﺎﻥ-
ﺍﻷﺭﺩﻥ2005|3|16-15،ﻡ.
.2ﺴﺎﻤﻲ ﺍﻝﺴﻌﻴﺩ":،ﺍﻝﻤﺨﻠﻔﺎﺕ ﺍﻝﺼﻨﺎﻋﻴﺔ ﻭﺃﺜﺭﻫﺎ ﻋﻠﻰ ﺍﻝﺒﻴﺌﺔ ﻓﻲ ﺍﻷﺭﺩﻥ" ﻭﺭﻗﺔ ﻋﻤل
ﻤﻘﺩﻤﺔ ﻝﻠﻤﺅﺘﻤﺭ ﺍﻝﻭﻁﻨﻲ ﺍﻷﻭل ﻝﻠﺴﻼﻤﺔ ﺍﻝﻌﺎﻤﺔ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ1994،ﻡ.
.3ﻋﺒﺩ ﺍﻝﻨﺎﺼﺭ ﻨﻭﺭ ﻭﻤﻨﻴﺭ ﺸﺎﻜﺭ"،ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﺤﺎﻭﻝـﺔ ﺒﻨـﺎﺀ
ﻨﻤﻭﺫﺝ ﻝﻘﻴﺎﺱ ﺍﻝﺘﻜﺎﻝﻴﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻓﻲ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ -ﺩﺭﺍﺴﺔ ﺘﻁﺒﻴﻘﻴـﺔ
ﻋﻠﻰ ﺇﺤﺩﻯ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﺼﻨﺎﻋﻴﺔ ،ﻭﺭﻗﺔ ﻋﻤل ﻓـﻲ ﻨـﺩﻭﺓ"ﺍﻝﻤﺤﺎﺴـﺒﺔ
ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺩﻭﺭﻫﺎ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻝﺘﻨﻤﻴﺔ ﺍﻝﺸﺎﻤﻠﺔ ﻓﻲ ﺍﻷﺭﺩﻥ" ،ﺠﺎﻤﻌﺔ ﺍﻹﺴـﺭﺍﺀ ،
ﻋﻤﺎﻥ،ﺍﻷﺭﺩﻥ 15،ﻜﺎﻨﻭﻥ ﺍﻝﺜﺎﻨﻲ ﻝﻌﺎﻡ2000ﻡ.
.4ﻤﺼﻁﻔﻰ ﺤﺴﻥ ﺒﺴﻴﻭﻨﻲ "،ﻤﺩﻯ ﺍﺭﺘﺒﺎﻁ ﺍﻝﺸﻔﺎﻓﻴﺔ ﻭﺍﻹﻓﺼﺎﺡ ﺒﺎﻝﺘﻘـﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴـﺔ
ﻭﺤﻭﻜﻤﺔ ﺍﻝﺸﺭﻜﺎﺕ" ،ﺒﺤﺙ ﻋﻠﻤﻲ ﻤﻘﺩﻡ ﻝﻠﻤﺅﺘﻤﺭ ﺍﻝـﺩﻭﻝﻲ" ،ﻤﻬﻨـﺔ ﺍﻝﻤﺤﺎﺴـﺒﺔ
ﻭﺍﻝﻤﺭﺍﺠﻌﺔ ﻭﺍﻝﺘﺤﺩﻴﺎﺕ ﺍﻝﻤﻌﺎﺼﺭﺓ" ،ﻜﻠﻴﺔ ﺍﻹﺩﺍﺭﺓ ﻭ ﺍﻻﻗﺘﺼﺎﺩ ،ﺠﺎﻤﻌﺔ ﺍﻹﻤﺎﺭﺍﺕ
ﺍﻝﻌﺭﺒﻴﺔ ،5 ،ﺩﻴﺴﻤﺒﺭ 2007ﻡ.
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.5ﻨﻭﺍﻑ ﻓﺨﺭ ،ﻨﻭﻓﺎﻥ ﺍﻝﻌﻠﻴﻤﺎﺕ "،ﺇﻤﻜﺎﻨﻴﺔ ﺍﻝﻘﻴـﺎﺱ ﻭﺍﻹﻓﺼـﺎﺡ ﻋـﻥ ﻤﺤﺎﺴـﺒﺔ
ﺍﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ" ،ﺩﺭﺍﺴﺔ ﻤﻴﺩﺍﻨﻴﺔ ﻋﻠﻰ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻷﺭﺩﻨﻴﺔ ،ﺒﺤﺙ ﻋﻠﻤـﻲ
ﻤﻘﺩﻡ ﻝﻠﻤﺅﺘﻤﺭ ﺍﻝﻌﻠﻤﻲ ﺍﻝﺘﺎﺴـﻊ "،ﺍﻝﻤﺤﺎﺴـﺒﺔ ﺍﻻﺠﺘﻤﺎﻋﻴـﺔ ﻭﺍﻝﺒﻴﺌﻴـﺔ" ،ﺠﺎﻤﻌـﺔ
ﺍﻝﺯﻴﺘﻭﻨﺔ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ 22،ﻨﻴﺴﺎﻥ ﻝﻌﺎﻡ 2009ﻡ.
ﻤﻨﺸﻭﺭﺍﺕ ﺍﻷﻤﻡ ﺍﻝﻤﺘﺤﺩﺓ ﻭﺍﻝﺠﻤﻌﻴﺎﺕ ﺍﻝﻤﻬﻨﻴﺔ:
.1ﻤﺅﺘﻤﺭ ﺍﻷﻤﻡ ﺍﻝﻤﺘﺤﺩﺓ ﻝﻠﺘﺠﺎﺭﺓ ﻭﺍﻝﺘﻨﻤﻴﺔ "،ﻜﺸـﻑ ﺍﻝﺒﻴﺎﻨـﺎﺕ ﺍﻝﻤﺘﻌﻠﻘـﺔ ﺒﺘـﺄﺜﻴﺭ
ﺍﻝﺸﺭﻜﺎﺕ ﻋﻠﻰ ﺍﻝﻤﺠﺘﻤﻊ:ﺍﻻﺘﺠﺎﻫﺎﺕ ﻭﺍﻝﻘﻀﺎﻴﺎ ﺍﻝﺭﺍﻫﻨﺔ" ،ﺍﻷﻤﻡ ﺍﻝﻤﺘﺤﺩﺓ ،ﻨﻴﻭﻴـﻭﺭﻙ
ﻭﺠﻨﻴﻑ2004،ﻡ.
ـﻡ
ـﺎﻨﻭﻨﻴﻴﻥ) (ASCAﻭﺍﻷﻤـ
ـﺒﻴﻥ ﺍﻝﻘـ
ـﻲ ﻝﻠﻤﺤﺎﺴـ
ـﻊ ﺍﻝﻌﺭﺒـ
ـﻭﺭﺍﺕ ﺍﻝﻤﺠﻤـ
.2ﻤﻨﺸـ
ﺍﻝﻤﺘﺤﺩﺓ) ،(UNﻭﺭﻗﺔ ﻋﻤل ﺤﻭل" ﺍﻝﻤﻌﺎﻝﺠﺔ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻹﺒﻼﻍ ﺍﻝﻤﺎﻝﻲ ﻝﺘﻜـﺎﻝﻴﻑ
ﺍﻝﺒﻴﺌﺔ" ﺇﺭﺸﺎﺩﺍﺕ ﻓﺭﻴﻕ ﺍﻝﺨﺒﺭﺍﺀ ﺍﻝﺤﻜﻭﻤﻲ ﺍﻝـﺩﻭﻝﻲ ﺍﻝﻌﺎﻤـل ﺍﻝﻤﻌﻨـﻲ ﺒﺎﻝﻤﻌـﺎﻴﻴﺭ
ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﺩﻭﻝﻴﺔ ﻝﻺﺒﻼﻍ ،ﻋﻤﺎﻥ ،ﺍﻷﺭﺩﻥ1999،ﻡ .
.3ﻤﻨﺸﻭﺭﺍﺕ ﻫﻴﺌﺔ ﺍﻝﻤﺤﺎﺴـﺒﺔ ﻭﺍﻝﻤﺭﺍﺠﻌـﺔ ﻝﻠﻤﺅﺴﺴـﺎﺕ ﺍﻹﺴـﻼﻤﻴﺔ"،ﺍﻝﻤﻌـﺎﻴﻴﺭ
ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻝﻤﺭﺍﺠﻌﺔ ﻭﺍﻝﻀﻭﺍﺒﻁ ﻝﻠﻤﺅﺴﺴﺎﺕ ﺍﻹﺴﻼﻤﻴﺔ" ،ﺍﻝﻤﻨﺎﻤـﺔ ،ﺍﻝﺒﺤـﺭﻴﻥ،
ﺼﻔﺭ2001 ،1422ﻡ.
ﺍﻝﻘﻭﺍﻨﻴﻥ ﻭﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻝﺤﻜﻭﻤﻴﺔ:
.1ﺍﻝﻤﻤﻠﻜﺔ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ"،ﺘﻌﻠﻴﻤﺎﺕ ﺇﻓﺼﺎﺡ ﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﻤﺼـﺩﺭﺓ ﻭﺍﻝﻤﻌـﺎﻴﻴﺭ
ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﻤﻌﺎﻴﻴﺭ ﺍﻝﺘﺩﻗﻴﻕ ﻝﺴﻨﺔ2004ﻡ"،ﺍﻝﺼﺎﺩﺭﺓ ﻋﻥ ﻫﻴﺌﺔ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ ،
ﻭﻋﺩﻝﺕ ﺒﻤﻭﺠﺏ ﻗﺭﺍﺭ ﻤﺠﻠﺱ ﻤﻔﻭﻀﻲ ﻫﻴﺌﺔ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ)2005-257ﻡ(.
.2ﺍﻝﻤﻤﻠﻜﺔ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ ،ﻗﺎﻨﻭﻥ ﺍﻝﺸـﺭﻜﺎﺕ ﺍﻷﺭﺩﻨـﻲ ،ﺭﻗـﻡ) (22ﻝﺴـﻨﺔ
1997ﻡ.
.3ﺍﻝﻤﻤﻠﻜﺔ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ ،ﻫﻴﺌﺔ ﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ "،ﺘﻌﻠﻴﻤﺎﺕ ﺇﻓﺼﺎﺡ ﺍﻝﺸـﺭﻜﺎﺕ
ﺍﻝﻤﺼﺩﺭﺓ ﻭﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﻤﻌﺎﻴﻴﺭ ﺍﻝﺘﺩﻗﻴﻕ 2004 ،ﻡ.
189
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ﻗﺎﻨﻭﻥ ﺘﺸﻐﻴل، ﻭﺯﺍﺭﺓ ﺍﻝﺘﻨﻤﻴﺔ ﻭﺍﻝﺸﺅﻭﻥ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ، ﺍﻝﻤﻤﻠﻜﺔ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ.4
.ﻡ1996.ﺍﻝﻤﻌﺎﻗﻴﻥ
، ﻗﺴﻡ ﺍﻝﺘﻌﺩﺍﺩ ﺍﻝﺴـﻜﺎﻨﻲ، ﺴﺠﻼﺕ ﺍﻹﺤﺼﺎﺀ ﺍﻝﺴﻜﺎﻨﻲ، ﺩﺍﺌﺭﺓ ﺍﻹﺤﺼﺎﺀﺍﺕ ﺍﻝﻌﺎﻤﺔ.5
.ﻡ2007.ﺍﻝﻤﻤﻠﻜﺔ ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻬﺎﺸﻤﻴﺔ
ﺍﻝﺘﺸـﺭﻴﻊ، ﻗﺎﻨﻭﻥ ﺤﻤﺎﻴـﺔ ﺍﻝﺒﻴﺌـﺔ، ، ﻭﺯﺍﺭﺓ ﺍﻝﺸﺅﻭﻥ ﺍﻝﺒﻠﺩﻴﺔ ﻭﺍﻝﻘﺭﻭﻴﺔ ﻭﺍﻝﺒﻴﺌﺔ.6
.ﻡ1995ﺍﻷﺭﺩﻨﻲ ﻝﺴﻨﺔ
ﺍﻝﻤﺭﺍﺠﻊ ﺍﻷﺠﻨﺒﻴﺔ:ﺜﺎﻨﻴ ﹰﺎ
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ﻤﻠﺨﺹ ﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﺩﻭﻝﻴﺔ
1
2
7
8
ﻋﺭﺽ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ
ﺍﻝﻤﺨﺯﻭﻥ
ﻗﺎﺌﻤﺔ ﺍﻝﺘﺩﻓﻘﺎﺕ ﺍﻝﻨﻘﺩﻴﺔ
ﺍﻝﺴﻴﺎﺴﺎﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻝﺘﻐﻴﺭﺍﺕ ﻓﻲ
ﺍﻝﺘﻘﺩﻴﺭﺍﺕ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻷﺨﻁﺎﺀ
10ﺍﻷﺤﺩﺍﺙ ﺍﻝﻼﺤﻘﺔ ﻝﺘﺎﺭﻴﺦ ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﺍﻝﻌﻤﻭﻤﻴﺔ
Presentation of Financial Statements
Inventories
Cash Flow Statements
Accounting Policies, Changes in
accounting estimates and errors
Events After the Balance Sheet Date
11
ﻋﻘﻭﺩ ﺍﻹﻨﺸﺎﺀ
Construction Contracts
12
ﻀﺭﺍﺌﺏ ﺍﻝﺩﺨل
Income Taxes
14
ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ ﻝﻠﻘﻁﺎﻋﺎﺕ ﺃﻝﻐﻲ ﺍﺒﺘﺩﺍﺀ ﻤﻥ
ﻋﺎﻡ 2009ﺒﻤﻭﺠﺏ ﺍﻝﻤﻌﻴﺎﺭ IFRS8
16
ﺍﻝﻤﻤﺘﻠﻜﺎﺕ ﻭﺍﻝﻤﺼﺎﻨﻊ ﻭﺍﻝﻤﻌﺩﺍﺕ
ﻋﻘﻭﺩ ﺍﻹﻴﺠﺎﺭ
ﺍﻹﻴﺭﺍﺩ
ﻤﻨﺎﻓﻊ ﺍﻝﻤﻭﻅﻔﻴﻥ ) ﺍﻝﺘﻘﺎﻋﺩ(
ﻤﺤﺎﺴﺒﺔ ﺍﻝﻤﻨﺢ ﺍﻝﺤﻜﻭﻤﻴﺔ ﻭﺍﻹﻓﺼﺎﺡ ﻋﻥ
ﺍﻝﻤﺴﺎﻋﺩﺍﺕ ﺍﻝﺤﻜﻭﻤﻴﺔ
Property, Plant and Equipment
Leases
Revenue
Employee Benefits
Accounting for Government Grants and
Disclosure of Government Assistance
21
ﺁﺜﺎﺭ ﺍﻝﺘﻐﻴﺭﺍﺕ ﻓﻲ ﺃﺴﻌﺎﺭ ﺼﺭﻑ ﺍﻝﻌﻤﻼﺕ
ﺍﻷﺠﻨﺒﻴﺔ
The Effects of Changes in Foreign
Exchange Rates
23
24
26
ﺘﻜﺎﻝﻴﻑ ﺍﻻﻗﺘﺭﺍﺽ
ﺍﻹﻓﺼﺎﺡ ﻋﻥ ﺍﻷﻁﺭﺍﻑ ﺫﺍﺕ ﺍﻝﻌﻼﻗﺔ
ﺍﻝﻤﺤﺎﺴﺒﺔ ﻭﺍﻝﺘﻘﺭﻴﺭ ﻋﻥ ﺒﺭﺍﻤﺞ ﻤﻨﺎﻓﻊ
ﺍﻝﺘﻘﺎﻋﺩ
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ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﻭﺤﺩﺓ
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ﺍﻝﻤﺤﺎﺴﺒﺔ ﻋﻥ ﺍﻻﺴﺘﺜﻤﺎﺭﺍﺕ ﻓﻲ ﺍﻝﻤﻨﺸﺂﺕ
ﺍﻝﺯﻤﻴﻠﺔ
29
ﺍﻝﺘﻘﺭﻴﺭ ﺍﻝﻤﺎﻝﻲ ﻓﻲ ﺍﻻﻗﺘﺼﺎﺩﻴﺎﺕ ﺫﺍﺕ
ﺍﻝﺘﻀﺨﻡ ﺍﻝﻤﺭﺘﻔﻊ
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ﺍﻹﻓﺼﺎﺡ ﻓﻲ ﺍﻝﻘﻭﺍﺌﻡ ﺍﻝﻤﺎﻝﻴﺔ ﻝﻠﺒﻨﻭﻙ
ﻭﺍﻝﻤﻨﺸﺂﺕ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﺸﺎﺒﻬﺔ ﺃﻝﻐﻲ ﺒﻤﻭﺠﺏ
Segment Reporting
Borrowing Costs
Related Party Disclosures
Accounting and Reporting by Retirement
Benefit Plans
Consolidated and Separate
Financial Statements
Investments in Associates
Financial Reporting in Hyperinflationary
Economies
Disclosures in the Financial
Statements of Banks and Similar
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Financial Institutions
Interests In Joint Ventures
Financial Instruments: Disclosure
and Presentation
Earnings Per Share
Interim Financial Reporting
Impairment of Assets
and Provisions, Contingent Liabilities
Contingent Assets
Intangible Assets
Financial Instruments: Recognition and
Measurement
Investment Property
Agriculture
IFRS7 ﺍﻝﻤﻌﻴﺎﺭ
ﺍﻝﺤﺼﺹ ﻓﻲ ﺍﻝﻤﺸﺎﺭﻴﻊ ﺍﻝﻤﺸﺘﺭﻜﺔ
ﺍﻹﻓﺼﺎﺡ ﻭﺍﻝﻌﺭﺽ ﺭﺍﺠﻊ: ﺍﻷﺩﻭﺍﺕ ﺍﻝﻤﺎﻝﻴﺔ
IFRS7 ﺍﻝﻤﻌﻴﺎﺭ
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ﺤﺼﺔ ﺍﻝﺴﻬﻡ ﻤﻥ ﺍﻷﺭﺒﺎﺡ
ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻤﺭﺤﻠﻴﺔ
ﺍﻨﺨﻔﺎﺽ ﻗﻴﻤﺔ ﺍﻝﻤﻭﺠﻭﺩﺍﺕ
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ﺍﻻﻝﺘﺯﺍﻤﺎﺕ ﻭﺍﻝﻤﻭﺠﻭﺩﺍﺕ, ﺍﻝﻤﺨﺼﺼﺎﺕ
ﺍﻝﻁﺎﺭﺌﺔ
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ﺍﻝﻤﻭﺠﻭﺩﺍﺕ ﻏﻴﺭ ﺍﻝﻤﻠﻤﻭﺴﺔ
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ﺍﻻﻋﺘﺭﺍﻑ ﻭﺍﻝﻘﻴﺎﺱ: ﺍﻷﺩﻭﺍﺕ ﺍﻝﻤﺎﻝﻴﺔ
ﺍﻻﺴﺘﺜﻤﺎﺭﺍﺕ ﺍﻝﻌﻘﺎﺭﻴﺔ
ﺍﻝﺯﺭﺍﻋﺔ
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36
39
40
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:ﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﺩﻭﻝﻴﺔ ﻹﻋﺩﺍﺩ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ
First-time-adoption of international
financial reporting standards
Share-based payment
ﺘﺒﻨﻲ ﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﺩﻭﻝﻴﺔ ﻹﻋﺩﺍﺩ ﺍﻝﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺎﻝﻴﺔ
ﻝﻠﻤﺭﺓ ﺍﻷﻭﻝﻰ
ﺍﻝﺩﻓﻊ ﻋﻠﻰ ﺃﺴﺎﺱ ﺍﻷﺴﻬﻡ
Business combinations
ﺍﻨﺩﻤﺎﺝ ﺍﻷﻋﻤﺎل
Insurance contracts
ﻋﻘﻭﺩ ﺍﻝﺘﺄﻤﻴﻥ
ﺍﻷﺼﻭل ﻏﻴﺭ ﺍﻝﻤﺘﺩﺍﻭﻝﺔ ﺍﻝﻤﺤﺘﻔﻅ ﺒﻬﺎ ﺒﺭﺴﻡ ﺍﻝﺒﻴﻊ
None-current assets held for sale and
ﻭﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻝﻤﺘﻭﻗﻔﺔ
discontinued operations
ﺍﺴﺘﻜﺸﺎﻑ ﻭﺘﻘﻴﻴﻡ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﻁﺒﻴﻌﻴﺔ
Explorations for and evaluation of mineral
resources
ﺍﻹﻓﺼﺎﺡ، ﺍﻷﺩﻭﺍﺕ ﺍﻝﻤﺎﻝﻴﺔ
Financial instruments , disclosure
Operating segments
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ﺍﻝﻘﻁﺎﻋﺎﺕ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ
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ABSTRACT:
Social Accounting is considered a tool to extend beneficiaries
of the information accounting and decision makers with information
costs related to social, to give a complete picture of enterprise
performance, to include data on social performance as well as data
and information relating to finances, placing it in front of the
challenges and responsibilities of the new ones to enhance the
welfare of society.
The nature of the problem of the study that the measurement
and analysis of social costs in the industrial establishments of Jordan
that require further attention and study, especially in light of
economic openness and technological development and increased
competition, and the large size of these facilities, and because of the
installations of the impact on the environment and society, and the
presence of difficulties facing these facilities in the process of
measurement and analysis of their social performance.
This study aimed to develop a general framework proposed
for measuring the social costs and the statement of the importance of
measuring these costs to improve the quality of accounting
information published in the financial statements of the Jordan
Petroleum Refinery Company and similar companies. As a result of
the study process; that there is no real application (measurement and
disclosure) for the social accounting in the company sample, and that
the current system of cost accounting in the company mentioned
above only to identify and calculate the cost elements associated with
this activity established without taking into account the social costs;
which will affect the results and cost data for the activity and to take
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decisions. The company is a sample study of environmental pollution
up at levels higher than allowed; resulting in damage to the
employees, and society and atmosphere, and a waste of potential lost
productivity, higher maintenance costs for property, and thus
become of these facilities played on the communities in which they
live rather than contributing to its development.
The researcher recommended that are developing the
accounting system to include data and information on the activities of
social and especially environmental ones, also recommended the
need for the Jordan Petroleum Refinery Company to install
equipment filters to purify the air, rather than pay taxes to the
municipality of Hashemia, and in order to reduce pollution levels to
the extent permitted by local to spare the staff and the community in
damage, increasing the pressure by government entities to industrial
establishments and the imposition of tax penalties against those in
the absence of the commitment levels of pollution, and reconsider the
terms of Article No. (6 / b / 20, 18 and 16) of the Companies Act
Jordanian No. 22 in 1997, and Securities Law No. 76 of 2002, which
did not take up to now have a mandatory follow-up.
And also observe the application of the law run the disabled
issued by the Ministry of Social Development of Jordan, Article 4,
"paragraph" F "item number" 2 ", which provides for the employment
of workers of humanitarian cases at least 2% of the total employees,
and this makes the whole enterprise takes into account the
contribution in increasing the welfare of society and not harm it.
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