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| Author: | Muhammad Helmy AlGilani |
| Category: | Corporate Building [Edit] |
| Language: | Arabic |
| Publisher: | دار الإعصار العلمي للنشر والتوزيع |
| ISBN: | 9789957980603 |
| Release Date: | 01 Jan 2015 |
| Pages: | 414 |
| Rank: | 99,474 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
تعريف الحوكمة والهدف منها: يعد مصطلح الحوكمة هو الترجمة المختصرة التي راجت للمصطلح CORPORATE GOVERNANCE، أما الترجمة العلمية لهذا المصطلح، والتي اتفق عليها، فهي: "أسلوب ممارسة سلطات الإدارة الرشيدة".
وقد تعددت التعريفات المقدمة لهذ المصطلح، بحيث يدل كل مصطلح عن وجهة النظر التي يتبناها مقدم هذا التعريف.
فتعرف مؤسسة التمويل الدولية IFC الحوكمة بأنها: "هي النظام الذي يتم من خلاله إدارة الشركات والتحكم في أعمالها".
كما تعرفها منظمة التعاون الإقتصادي والتنمية OECD بأنها: "مجموعة من العلاقات فيما بين القائمين على إدارة الشركة ومجلس الإدارة وحملة الأسهم وغيرهم من المساهمين".
وهناك من يعرفها بأنها: "مجموعة قواعد اللعبة" التي تستخدم لإدارة الشركة من الداخل، ولقيام مجلس الإدارة بالإشراف عليها لحماية المصالح والحقوق المالية للمساهمين"، وبمعنى آخر، فإن الحوكمة تعني النظام، أي وجود نظم تحكم العلاقات بين الأطراف الأساسية التي تؤثر في الأداء، كما تشمل مقومات تقوية المؤسسة على المدى البعيد وتحديد المسؤول والمسؤولية.
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