{"id":1000,"date":"2018-04-17T13:35:53","date_gmt":"2018-04-17T11:35:53","guid":{"rendered":"https:\/\/www.ccomptes.dz\/?page_id=1000"},"modified":"2022-01-03T10:02:08","modified_gmt":"2022-01-03T09:02:08","slug":"%d8%aa%d9%82%d8%af%d9%8a%d9%85-%d8%a7%d9%84%d8%ba%d8%b1%d9%81%d8%a9-%d8%a7%d9%84%d8%ab%d8%a7%d9%84%d8%ab%d8%a9","status":"publish","type":"page","link":"https:\/\/ccomptes.dz\/ar\/%d8%ba%d8%b1%d9%81-%d8%a7%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9\/%d8%aa%d9%82%d8%af%d9%8a%d9%85-%d8%a7%d9%84%d8%ba%d8%b1%d9%81%d8%a9-%d8%a7%d9%84%d8%ab%d8%a7%d9%84%d8%ab%d8%a9\/","title":{"rendered":"\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629"},"content":{"rendered":"

[vc_row][vc_column][vc_row_inner][vc_column_inner el_class=\u201dleft-content\u201d][vc_column_text]<\/p>\n

\n

\u0625\u0646 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0646\u0627\u062c\u0645 \u0639\u0646 \u0625\u0639\u0627\u062f\u0629 \u062a\u0646\u0638\u064a\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0641\u0642\u0627 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0631\u0626\u0627\u0633\u064a \u0631\u0642\u0645 95-377 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 20 \u0646\u0648\u0641\u0645\u0628\u0631 1995 \u0627\u0644\u0630\u064a \u064a\u062d\u062f\u062f \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/span><\/p>\n

\u0625\u0646 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 16 \u062c\u0627\u0646\u0641\u064a 1996 \u0627\u0644\u0630\u064a \u064a\u062d\u062f\u062f \u0645\u062c\u0627\u0644\u0627\u062a \u062a\u062f\u062e\u0644 \u063a\u0631\u0641 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u064a\u0636\u0628\u0637 \u0627\u0646\u0642\u0633\u0627\u0645\u0647\u0627 \u0625\u0644\u0649 \u0641\u0631\u0648\u0639 \u0642\u062f \u062d\u062f\u062f \u0641\u064a \u0645\u0627\u062f\u062a\u0647 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0645\u062c\u0627\u0644 \u062a\u062f\u062e\u0644 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0648\u0643\u0630\u0627 \u0627\u0644\u0641\u0631\u0648\u0639 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0647\u0627 \u0648\u0627\u0644\u062a\u064a \u062a\u0636\u0645 \u062d\u0627\u0644\u064a\u0627 \u0641\u0631\u0639 \u0648\u0627\u062d\u062f \u0641\u0642\u0637 \u0639\u0645\u0644\u064a \u064a\u062a\u0648\u0644\u0649 \u0645\u062c\u0645\u0644 \u0645\u062c\u0627\u0644 \u062a\u062f\u062e\u0644 \u0627\u0644\u063a\u0631\u0641\u0629.<\/span><\/p>\n

\u0645\u062c\u0627\u0644 \u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u063a\u0631\u0641\u0629<\/strong><\/span><\/p>\n

\u064a\u0634\u0645\u0644 \u0645\u062c\u0627\u0644 \u062a\u062f\u062e\u0644 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0635\u062d\u0629 \u0648\u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u062b\u0642\u0627\u0641\u064a\u0629.<\/span><\/p>\n

\u064a\u062d\u062f\u062f \u0645\u062c\u0627\u0644 \u062a\u062f\u062e\u0644 \u0627\u0644\u063a\u0631\u0641\u0629 \u0643\u0645\u0627 \u064a\u0644\u064a:<\/span><\/p>\n

\u2013 \u0648\u0632\u0631\u0627\u0629 \u0627\u0644\u0635\u062d\u0629 \u0648\u0627\u0644\u0633\u0643\u0627\u0646 \u0648\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0645\u0633\u062a\u0634\u0641\u064a\u0627\u062a<\/span><\/p>\n

\u2013 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a<\/span><\/p>\n

\u2013 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062b\u0642\u0627\u0641\u0629<\/span><\/p>\n

\u2013 \u0648\u0632\u0631\u0627\u0629 \u0627\u0644\u0625\u062a\u0635\u0627\u0644<\/span><\/p>\n

\u2013 \u0648\u0632\u0631\u0627\u0629 \u0627\u0644\u0645\u062c\u0627\u0647\u062f\u064a\u0646<\/span><\/p>\n

\u2013 \u00a0\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0645\u0647\u0645\u0627 \u062a\u0643\u0646 \u0637\u0628\u064a\u0639\u062a\u0647\u0627 \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639 \u0627\u0644\u0648\u0632\u0627\u0631\u0627\u062a \u0633\u0627\u0628\u0642\u0629 \u0627\u0644\u0630\u0643\u0631 \u0623\u0648 \u062a\u062a\u0644\u0642\u0649 \u0625\u0639\u0627\u0646\u0627\u062a \u0645\u0633\u062c\u0644\u0629 \u0628\u0627\u0633\u0645\u0647\u0627.<\/span><\/p>\n

\u064a\u062d\u062f\u062f \u0627\u0644\u0623\u0645\u0631 95-20 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 17 \u062c\u0648\u064a\u0644\u064a\u0629 1995 \u0627\u0644\u0645\u0639\u062f\u0644 \u0648\u0627\u0644\u0645\u062a\u0645\u0645 \u0628\u0627\u0644\u0623\u0645\u0631 10-02 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 26 \u0623\u0648\u062a 2010 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u0627\u0631\u0633\u0647\u0627 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0648\u0628\u0642\u064a\u0629 \u0627\u0644\u063a\u0631\u0641.<\/span><\/p>\n

\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u062a\u0642\u064a\u064a\u0645 \u0646\u0648\u0639\u064a\u0629 \u062a\u0633\u064a\u064a\u0631 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u062a\u0635\u0641\u064a\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u064a\u0646 \u0648\u0643\u0630\u0627 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0635\u0627\u0631\u0645 \u0648\u0627\u0644\u0641\u0639\u0627\u0644 \u0644\u0644\u0645\u0648\u0627\u0631\u062f \u062a\u0645\u0627\u0631\u0633 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0642\u0636\u0627\u0626\u064a \u0627\u0644\u0630\u064a \u064a\u062a\u0648\u062c \u0628\u0625\u0639\u062f\u0627\u062f \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0624\u0642\u062a\u0629 \u0648\u0642\u0631\u0627\u0631\u0627\u062a \u0646\u0647\u0627\u0626\u064a\u0629 \u0648\u0643\u0630\u0627 \u0623\u064a \u0642\u0631\u0627\u0631 \u0646\u0627\u062a\u062c \u0639\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0644\u0644\u063a\u0631\u0641\u0629.<\/span><\/p>\n

\u00a0<\/p>\n

\u0638\u0631\u0648\u0641 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0639\u0627\u0645\u0629<\/strong><\/span><\/p>\n

\u062a\u0639\u0645\u0644 \u0627\u0644\u063a\u0631\u0641\u0629 \u0641\u064a \u0625\u0637\u0627\u0631 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0633\u0646\u0648\u064a \u0627\u0644\u0630\u064a \u062a\u0639\u062a\u0645\u062f\u0647 \u0644\u062c\u0646\u0629 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0639\u0644\u0649 \u062a\u0635\u0641\u064a\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u064a\u0646 \u0648\u0639\u0642\u0628 \u0627\u0646\u062a\u0647\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u062a\u062a\u0648\u062c \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u063a\u0631\u0641\u0629 \u0628\u0625\u0639\u062f\u0627\u062f \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0624\u0642\u062a\u0629 \u0623\u0648 \u0642\u0631\u0627\u0631\u0627\u062a \u0646\u0647\u0627\u0626\u064a\u0629 \u062d\u0633\u0628 \u0627\u0644\u062d\u0627\u0644\u0629.<\/span><\/p>\n

\u062a\u0645\u062a\u062f \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0639\u0636\u0648\u064a\u0629 \u0644\u0646\u0648\u0639\u064a\u0629 \u0648\u0646\u0638\u0627\u0645\u064a\u0629 \u0627\u0644\u062a\u0633\u064a\u064a\u0631\u00a0 \u0644\u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u062a\u062d\u062a \u0648\u0635\u0627\u064a\u0629 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0648\u0632\u0627\u0631\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0646\u0637\u0627\u0642 \u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u063a\u0631\u0641\u0629. \u0648\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0635\u062f\u062f \u062a\u0642\u0648\u0645 \u0627\u0644\u063a\u0631\u0641\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062d\u0642\u064a\u0642\u0627\u062a\u0647\u0627 \u0628\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u0631\u0642\u0627\u0628\u0627\u062a\u00a0 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u062e\u062a\u064a\u0627\u0631\u0647\u0627.<\/span><\/p>\n

\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0634\u0645\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0642\u0642 \u062c\u0645\u064a\u0639 \u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0623\u0648 \u0623\u0646 \u062a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u062c\u0648\u0627\u0646\u0628 \u0645\u062d\u062f\u062f\u0629 \u062e\u0627\u0635\u0629 \u0645\u0639 \u0625\u0639\u0637\u0627\u0621 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0629 \u0644\u0645\u062d\u0627\u0648\u0631 \u0648\u0645\u0648\u0627\u0636\u064a\u0639 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u062e\u062a\u0627\u0631\u0647\u0627 \u0644\u062c\u0646\u0629 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631.<\/span><\/p>\n

\u0648\u0645\u0646 \u0623\u062c\u0644 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u0642\u064a\u064a\u0645\u064a \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u062d\u0648\u0644 \u0645\u0634\u0631\u0648\u0639 \u0642\u0627\u0646\u0648\u0646 \u0636\u0628\u0637 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u062a\u0642\u0648\u0645 \u0627\u0644\u063a\u0631\u0641\u0629 \u0628\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0630\u0643\u0631\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0648\u0632\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062f\u062e\u0644 \u0641\u064a \u0646\u0637\u0627\u0642 \u0627\u062e\u062a\u0635\u0627\u0635\u0647\u0627 \u0648\u062a\u0634\u0627\u0631\u0643 \u0623\u064a\u0636\u0627 \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0630\u0643\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0631\u0627\u062c \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u062e\u062a\u064a\u0627\u0631\u0647\u0627.<\/span><\/p>\n<\/div>\n

[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

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