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| Author: | D Aouf Mahmoud AlKafrawy |
| Category: | Financial Management [Edit] |
| Language: | Arabic |
| Publisher: | مؤسسة شباب الجامعة |
| Release Date: | 30 Dec 1998 |
| Pages: | 387 |
| Rank: | 377,128 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
يظهر البحث أن الرقابة المالية فى الاسلام والتى أرست قوااعدها الشريعة الاسلامية تطورت مع الدولة المزدهرة فأصبح لها أجهزة ودواوين تباشر رقابة فعالة وستمرة على مالية الدولة وتحميها من العبث والضياع بجانب الرقابة الذاتية التى غرستها العقيدة الصادقة فى نفوس المسلمين وذلك فى ظل اقتصاد إسلامى متميز عن النظم الاقتصادية المعاصرة الراسمالية منها أو الاشتراكية وبالرغم من الفارق الكبير بين النظم الإدارية المالية فى الدولة الاسلامية وبين ما صارت اليه الآن فى الدولة الحديثة تبين لنا الدراسة المقارنة لنظم الرقابة المالية فى النظم الاقتصادية ان الرقابة المالية التى باشرها ديوان المكاتبات والمراجعات وديوان الأزمة ووالى المظالم والمحتسب بالاضافة الى نظم الضبط الداخلى المتبعة فى دواوين الأموال أحكمت الرقابة على موارد بيت المال ومصارفه ،وأن هيكل هذه الرقابة وتنظيمه الفنى وما أتبعته من أساليب ووسائل لم يكن قيدا على حرية الآمرين بالصرف فضلا عن عدم وجود تكرار او تعدد فيها بينها ولم تحمل الدولة تكاليف باهظة تكون عبدا على ميزانيتها وتستفيد الوفورات التى يرجى تحقيقها من القيام بالعمل الرقابى فقد كانت لهذه الرقابة المالية فى الاسلام سمات مميزة تنطوى على قواعد وأسس ومبادئ عامة تصلح للتطبيق العلمى فى الدول الاسلامية الان وتفوق فى جوانبها الرقابة المطبقة فى عدد الدول الحديثة .
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