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In this study the researcher evaluates the role of mutual funds activation at Damascus Stock Exchange and hence national economy. So that mutual funds could achieve investment role more efficient and less risk. But if there are loose in the contro l, governance and transparency over mutual funds, it could jeopardize small financial institutions to termination, could be transferred to money collectors, and interest conflicts could be exaggerated. Therefore, Damascus Stock Exchange should strength its control and issues the necessary rules concerning transparency, governance, control, and interest conflicts. Researcher accomplishes this research through theoretical studies of accounting and finance literature concerning mutual funds, and by preparing questioner, and analyzing it through well known statistical methods. We have received variety of conclusions the most important are Establishing mutual funds at Syria could activate Damascus Stock Exchange and as a result activate national economy It is very important for Damascus Stock Exchange to issue the necessary rules concerning transparency, governance, trade, management fees, interest conflicts, and so on.
في هذه الدراسة التي تناولنا فيها تشكيل المحكمة و اختصاصاتها، و بعد ما يزيد عن ربع قرن على إنشائها، فقد انصب اهتمامنا على أهمية تعزيز و تفعيل دورها، و ذلك من خلال مقارنة هذا الدور مع دور المجلس الدستوري الفرنسي و اللبناني.
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