Please use this identifier to cite or link to this item: https://dspace.univ-ghardaia.edu.dz/xmlui/handle/123456789/7165
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dc.contributor.authorبوهايشة, بلخير-
dc.contributor.authorزعباب, موسى-
dc.date.accessioned2024-05-29T09:30:46Z-
dc.date.available2024-05-29T09:30:46Z-
dc.date.issued2012-
dc.identifier.urihttps://dspace.univ-ghardaia.edu.dz/xmlui/handle/123456789/7165-
dc.description.abstractﺍﳌــــــﻠﺨﺺ: ﲤﺎﺷﻴﺎ ﻣﻊ ﺿﺮﻭﺭﺓ ﺍﻟﻌﻮﳌﺔ ﻭﺑﻐﻴﺔ ﺍﻧﻀﻤﺎﻡ ﺍﳉﺰﺍﺋﺮ ﺇﱃ ﺍﳌﻨﻈﻤﺔ ﺍﻟﻌﺎﳌﻴﺔ ﻟﻠﺘﺠﺎﺭﺓ ﻭﻣﻦ ﺃﺟﻞ ﺗﺪﻋﻴﻢ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ،ﻭﺫﻟﻚ ﺑﺴﺒﺐ ﻇﻬﻮﺭ ﳏﺪﻭﺩﻳﺔ 2010 (ﰲ ﺟﺎﻧﻔﻲ SCF)ﺍﻷﺟﻨﺒﻴﺔ ﺗﺒﻨﺖ ﺍﳉﺰﺍﺋﺮ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺍﳉﺪﻳﺪ ﻭﻫﺬﺍ ﻣﺎ ﺟﻌﻞ ﺍﻟﺪﻭﻟﺔ ﺗﻠﺰﻡ ﺍﻟﺸﺮﻛﺎﺕ ﰲ ﺍﳉﺰﺍﺋﺮ 1975 (ﺍﳌﻌﺘﻤﺪ ﻣﻨﺬ ﺳﻨﺔ PCN)ﺍﳌﺨﻄﻂ ﺍﶈﺎﺳﱯ ﺍﻟﻮﻃﲏ ﻣﺴﻚ ﺩﻓﺎﺗﺮﻫﺎ ﻭﻓﻖ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺍﳉﺪﻳﺪ ﻭﺍﻟﺬﻱ ﻳﺴﺘﻤﺪ ﺃﻫﻢ ﻣﺒﺎﺩﺋﻪ ﻣﻦ ﺍﳌﻌﺎﻳﲑ ﺍﶈﺎﺳﺒﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺫﻟﻚ ﳌﻮﺍﻛﺒﺔ ﺍﻟﻌﻮﳌﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ. ﲝﻴﺚ ﻳﻌﺘﱪ ﺍﻟﻨﻈﺎﻡ ﺍﶈﺎﺳﱯ ﺍﳌﺎﱄ ﺍﳉﺪﻳﺪ ﻧﻈﺎﻣﺎ ﻟﺘﻨﻈﻴﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺎﻟﻴﺔ ﻛﻮﻧﻪ ﻳﺴﻤﺢ ﺑﺘﺨﺰﻳﻦ ﻣﻌﻄﻴﺎﺕ ﻗﺎﻋﺪﻳﺔ ﻋﺪﺩﻳﺔ ،ﺗﺼﻨﻴﻔﻬﺎ،ﺗﻘﻴﻤﻬﺎ،ﺗﺴﺠﻴﻠﻬﺎ ﻭﻋﺮﺽ ﻛﺸﻮﻑ ﻣﺎﻟﻴﺔ ﻭﻫﺬﻩ ﺍﻷﺧﲑﺓ )ﺍﻟﻜﺸﻮﻑ ﺍﳌﺎﻟﻴﺔ (ﻫﻲ ﺍﻟﱵ ﺗﺴﺎﻋﺪ ﺍﻹﺩﺍﺭﺓ ﺍﳉﺒﺎﺋﻴﺔ ﻋﻠﻰ ﻣﺮﺍﻗﺒﺔ ﺍﻟﺸﺮﻛﺎﺕ ﲝﻴﺚ ﺗﻮﻓﺮ ﺳﻬﻮﻟﺔ ﺍﻟﺘﺤﻘﻴﻖ ﰲ ﺍﳊﺴﺎﺑﺎﺕ ﻭﺗﻌﻄﻲ ﺻﻮﺭﺓ ﺻﺎﺩﻗﺔ ﻋﻦ ﺍﳌﺆﺳﺴﺔ ﳑﺎ ﳛﺪ ﻣﻦ ﺍﻟﺘﻬﺮﺏ ﺍﳉﺒﺎﺋﻲ . ﻭﺑﻌﺪ ﺍﻻﻧﺘﻬﺎﺀ ﻣﻦ ﺍﳉﺎﻧﺐ ﺍﻟﻨﻈﺮﻱ ﺗﻌﻤﺪﻧﺎ ﺇﺟﺮﺍﺀ ﺩﺭﺍﺳﺔ ﺣﺎﻟﺔ ﰲ ﻣﺪﻳﺮﻳﺔ ﺍﻟﻀﺮﺍﺋﺐ ﻟﻠﺘﻄﺮﻕ ﻟﻸﺳﺎﻟﻴﺐ ﺍﳌﺴﺘﻌﻤﻠﺔ ﶈﺎﺭﺑﺔ ﺍﻟﺘﻬﺮﺏ ﺍﳉﺒﺎﺋﻲ ﻭﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﳐﺘﻠﻒ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﱵ ﺗﻘﻮﻡ ﺎ ﻣﺼﺎﱀ ﻣﺪﻳﺮﻳﺔ ﺍﻟﻀﺮﺍﺋﺐ .EN_en
dc.publisherجامعة غردايةEN_en
dc.subjectالنظام المحاسبي الماليEN_en
dc.subjectالتهرب الضريبيEN_en
dc.subjectمديرية الضرائبEN_en
dc.titleﺁﻟﻴﺎﺕ ﺍﻟﻨﻅﺎﻡ ﺍﻟﻤﺤﺎﺴﺒﻲ ﺍﻟﻤﺎﻟﻲ ﺍﻟﺠﺩﻴﺩ ﻓﻲ ﻤﺤﺎﺭﺒﺔ ﺍﻟﺘﻬﺭﺏ ﺍﻟﺠﺒﺎﺌﻲEN_en
dc.title.alternativeﺩﺭﺍﺴﺔ ﺤﺎﻟﺔ ﻤﺩﻴﺭﻴﺔ ﺍﻟﻀﺭﺍﺌﺏ ﻟﻭﻻﻴﺔ ﻏﺭﺩﺍﻴﺔEN_en
dc.typeThesisEN_en
Appears in Collections:Mémoires de Licence et Les rapports de stage

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