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قواعد الحوكمة و تقييم دورها في مكافحة ظاهرة الفساد و الوقاية منه في الشركات المساهمة العامة الأردنية

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 Publication date 2008
  fields Business Management
and research's language is العربية
 Created by Shamra Editor




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References used
Anderw tylecote , paulina Ramirez(2006) corporate governance and innovation:The UK compared with the US and ‘ insider’ economies. Research policy (35)160-180
Anturo Bris, Neil Brisley, christos cabolis (2008) Adopting betten corporate governance, Journal of corporate p 17
Christopher w, Anderson, Terry L. Campbell (2004) corporate governance of Japanese banks, Journal of corporate finance (10) 327-354
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تؤدي المحاسبة الإدارية دورًا رئيسيًا في تقديم المعلومات المالية التي تساعد الإدارة في التخطيط و الرقابة على الموارد الاقتصادية التي تستخدمها، و كذلك تمد لها يد العون بما تقدمه من تقارير و بيانات تساعدها في اتخاذ القرارات الملائمة من أجل استغلال هذه الموارد استغلالا اقتصاديًا . لقد أصبحت الحاجة ماسة إلى تقييم كفاءة و فعالية الإدارة في مستوياتها المختلفة سواء في الشركات الخاصة أو العامة، و ذلك من أجل تحسين نوعية المنتج أو الخدمة و زيادة الإنتاجية و ترشيد الإنفاق و خاصة في ظل الندرة الكبيرة في الموارد الاقتصادية لكل دولة .
هدفت هذه الدراسة إلى تقييم مدى التزام الشركات الأردنية المساهمة العامة المساهمة بضوابط تشكيل و آليات عمل لجان التدقيق في تعزيز حوكمة الشركات. لتحقيق هدف الدراسة وزعت استبانات على أعضاء مجالس الإدارة يمثلون ( 67 ) شركة مساهمة مكونة من جزأين: ضوابط تشك يل و آليات عمل لجان التدقيق. بلغ مجموع الاستبانات التي استردت بعد توزيعها على أعضاء مجالس الإدارة و بشكل صالح لتحقيق أغراض هذه الدراسة ( 118 ) استبانة.
This study aimed to identify the positive aspects to help improve quality internal audit, including reducing the risk of wiser personal to the authors of the lists to financial and to identify the efficiency and effectiveness of the internal audito r in applying the standards of Internal Audit accepted. And to identify the efficiency of the work of staff in all departments and especially with regard to the audit procedure and the authors of the lists and financial statements of commercial banks of Jordan, as well as to identify the internal control system in light of the evolution of electronic processing used and the control procedures for the operations of the Commercial Bank and the extent to which reliability and avoid for personal provisions erroneous findings of this study to several conclusions and recommendations, among which was a commitment to good and acceptable standards of internal auditing standards, especially concerning the characteristics independence, objectivity, competence and professional due diligence and a link to the size of the internal audit quality Bank's capital and there is a shortage in the number of simple internal auditors. The most important recommendations was on the Jordanian Commercial Banks set a number sufficient internal auditors and qualified rehabilitation auditors continuously and must be on the Central Bank of Jordan and the organizers of the work of Jordanian Commercial Banks to issue further instructions to force banks to comply with the standards of internal audit to ensure the reduction of the personal provisions for preparers of financial statements commercial banks in Jordan. ...
The corporate governance of the important issues for all local and international companies in our time, given that the financial crises that have suffered because of the global economy and has developed the concept of corporate governance within the priorities and focus systems and the laws of corporate governance in the world to limit the use of administrative power in not the interests of shareholders, And working to activate the performance of boards of directors of these companies, As well as strengthening internal control and monitor the implementation of strategies and identify the roles and powers of each of the shareholders and the Board of directors and executive management and stakeholders as well emphasize the importance of transparency and disclosure, The concept of corporate governance, Curriculum reform and a new mechanism of action that would establish the integrity of financial transactions put determinants serve public interests and rights of shareholders In the banking sector is increasingly important to use this mechanism, so the researcher to study the effect of the application of corporate governance in the reduction of administrative and financial corruption in the private banking sector in Syria, and concluded that most of the private banks to adopt the application of corporate governance, also concluded that the application of the principles of corporate governance has to do with moral and good in the reduction of financial and administrative corruption in these banks.
In light of the breadth of financial globalization , and in light of the risks associated with a lot of banks have adopted measures to ensure preservation of its performance , and to reduce risks and achieve the common interest of all parties collabo rating with them. The corporate governance is one of those methods that are commonly used , at the corporate level general and banks in particular , in order to regulate relations participatory between executive management and the board of directors , shareholders , and other stakeholders , different control provisions of the administration and not to prejudice the interests of the dealers. As the competitive advantage has become the mainstay of which they are based organizations in general, in their quest to stay in the market competition and maintain or expand market share , has sought to adopt many of the systems designed to enhance the advantage , and between systems that have been used recently is the application of corporate governance within the organizations. And therefore presented this research to study the impact of the application of the principles of private banks for corporate governance to increase the competitiveness of these banks. The researcher concluded a set of findings and recommendations , including that the governance of banking has been successful in attracting attention, and strengthened the competitiveness of Syrian banks guide development and growth and increase the size of the facilities provided , tighten the financing operations in accordance with the legislative and regulatory frameworks reflect the bright image of the governance of banking in the light of globalization and reflection so to enhance the competitiveness of the private banks .
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