{"id":1453,"date":"2018-04-24T11:35:06","date_gmt":"2018-04-24T09:35:06","guid":{"rendered":"https:\/\/www.ccomptes.dz\/?page_id=1453"},"modified":"2018-07-03T12:02:41","modified_gmt":"2018-07-03T10:02:41","slug":"%d8%a7%d9%84%d8%ba%d8%b1%d9%81%d8%a9-%d8%a7%d9%84%d8%a5%d9%82%d9%84%d9%8a%d9%85%d9%8a%d8%a9-%d9%84%d9%88%d9%87%d8%b1%d8%a7%d9%86","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%a7%d9%84%d8%ba%d8%b1%d9%81%d8%a9-%d8%a7%d9%84%d8%a5%d9%82%d9%84%d9%8a%d9%85%d9%8a%d8%a9-%d9%84%d9%88%d9%87%d8%b1%d8%a7%d9%86\/","title":{"rendered":"\u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0648\u0647\u0631\u0627\u0646"},"content":{"rendered":"

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

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\u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0648\u0647\u0631\u0627\u0646<\/strong><\/span><\/h3>\n<\/div>\n<\/div>\n

 <\/p>\n

\"\"<\/a><\/p>\n

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\u0627\u0644\u0645\u0642\u0631 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a: 40\u060c \u0634\u0627\u0631\u0639 \u062c\u064a\u0634 \u0627\u0644\u0646\u062d\u0631\u064a\u0631 \u0627\u0644\u0648\u0637\u0646\u064a\u060c \u0648\u0647\u0631\u0627\u0646.\u0647\u0627\u062a\u0641:041 41 53 06\/041 41 52 97<\/span><\/p>\n

\u0641\u0627\u0643\u0633: 041 41 53 00\/041 41 52 95<\/span><\/p>\n

\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a: ctor@ccompte.org.dz<\/a><\/span><\/p>\n<\/div>\n


\n\u0639\u0644\u0649 \u063a\u0631\u0627\u0631 \u0627\u0644\u063a\u0631\u0641 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u062a\u0645 \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u063a\u0631\u0641\u0629 \u0630\u0627\u062a \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a \u0644\u0648\u0647\u0631\u0627\u0646 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0623\u0645\u0631 \u0631\u0642\u0645 95-20 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 17 \u064a\u0648\u0644\u064a\u0648 1995 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0627\u0644\u0645\u0639\u062f\u0644 \u0648\u0627\u0644\u0645\u062a\u0645\u0645 \u0628\u0627\u0644\u0623\u0645\u0631 \u0631\u0642\u0645 10- 02 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 16 \u063a\u0634\u062a 2010 (\u0627\u0644\u0645\u0627\u062f\u062a\u0627\u0646 29 \u064831). \u0648\u0628\u0645\u0640\u0648\u062c\u0628 \u0627\u0644\u0645\u0627\u062f\u0629 09 \u0645\u0640\u0646 \u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0631\u0626\u0627\u0633\u064a \u0631\u0642\u0645 95-377 \u0627\u0644\u0645\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 \u0627\u0644\u062a\u064a \u062a\u062d\u0640\u062f\u062f \u0627\u062e\u062a\u0635\u0627\u0635 \u0643\u0644 \u063a\u0631\u0641\u0629 \u0648\u0645\u0648\u0642\u0639\u0647\u0627 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a. \u062a\u0640\u0645 \u062a\u0646\u0635\u064a\u0628 \u0647\u0640\u0630\u0647 \u0627\u0644\u063a\u0631\u0641\u0640\u0629 \u0628\u062a\u0627\u0631\u064a\u062e 6 \u0645\u0627\u064a\u0648 1996 \u0648\u064a\u0640\u0648\u062c\u0640\u062f \u0645\u0642\u0640\u0631\u0647\u0627 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0641\u064a \u0642\u0644\u0628 \u0627\u0644\u0648\u0644\u0627\u064a\u0629.<\/span><\/span><\/p>\n

\u062a\u0643\u0644\u0641 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0648\u0647\u0631\u0627\u0646 \u0637\u0628\u0642\u0640\u0627 \u0644\u0644\u0645\u0640\u0627\u062f\u0629 31 \u0645\u0640\u0646 \u0627\u0644\u0623\u0645\u0631 \u0631\u0642\u0645 95-20 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 17 \u064a\u0648\u0644\u064a\u0648 1995 \u0627\u0644\u0645\u0639\u062f\u0644 \u0648\u0627\u0644\u0645\u062a\u0645\u0645\u060c \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0628\u0639\u062f\u064a\u0629 \u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0648\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 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0645\u062c\u0627\u0644 \u0627\u062e\u062a\u0635\u0627\u0635\u0647\u0627 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a.<\/span><\/p>\n

\u0639\u0644\u0649 \u0627\u0644\u0635\u0639\u064a\u062f \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u060c \u062a\u0646\u0642\u0633\u0645 \u0627\u0644\u063a\u0631\u0641\u0629 \u0625\u0644\u0649 \u0641\u0631\u0648\u0639 \u0637\u0628\u0642\u0627 \u0644\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 16 \u064a\u0646\u0627\u064a\u0631 1996 \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 \u0631\u0626\u064a\u0633 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0627\u0644\u0630\u064a \u064a\u062d\u062f\u062f \u0645\u062c\u0627\u0644\u0627\u062a \u062a\u062f\u062e\u0644 \u0627\u0644\u063a\u0631\u0641 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0648\u064a\u0636\u0628\u0637 \u0627\u0646\u0642\u0633\u0627\u0645\u0647\u0627 \u0625\u0644\u0649 \u0641\u0631\u0648\u0639.<\/span><\/p>\n

\u0648\u062a\u062a\u0634\u0643\u0644 \u0627\u0644\u063a\u0631\u0641\u0629 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0631\u0626\u064a\u0633 \u0627\u0644\u063a\u0631\u0641\u0629 \u0648\u0631\u0626\u064a\u0633 \u0627\u0644\u0641\u0631\u0639 \u0627\u0644\u0644\u0630\u064a\u0646 \u064a\u062e\u0637\u0637\u0627\u0646 \u0648\u064a\u0646\u0634\u0637\u0627\u0646 \u0648\u064a\u062a\u0627\u0628\u0639\u0627\u0646 \u0648\u064a\u0646\u0633\u0642\u0627\u0646 \u0648\u064a\u0631\u0627\u0642\u0628\u0627\u0646 \u0646\u0634\u0627\u0637\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0629 \u0627\u0644\u062a\u0633\u0639\u0629 (09) \u0627\u0644\u0630\u064a\u0646 \u064a\u062a\u0643\u0641\u0644\u0648\u0646 \u0628\u0645\u0647\u0645\u0629 \u0631\u0626\u064a\u0633\u064a\u0629 \u0648\u0647\u064a \u062a\u0646\u0641\u064a\u0630 \u0628\u0631\u0627\u0645\u062c \u0646\u0634\u0627\u0637\u0627\u062a \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0648\u064a\u0642\u0648\u0645 \u0645\u062f\u0642\u0642 \u0645\u0627\u0644\u064a \u0628\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0642\u0636\u0627\u0629 \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u0645\u0647\u0627\u0645\u0647\u0645.<\/span><\/p>\n

\u062a\u0632\u0648\u062f \u0627\u0644\u063a\u0631\u0641\u0629 \u0628\u0643\u062a\u0627\u0628\u0629 \u0636\u0628\u0637 \u064a\u0634\u0631\u0641 \u0639\u0644\u064a\u0647\u0627 \u0643\u0627\u062a\u0628 \u0636\u0628\u0637 \u0627\u0644\u063a\u0631\u0641\u0629\u060c \u0643\u0645\u0627 \u062a\u0632\u0648\u062f \u0628\u0623\u0645\u0627\u0646\u0629.<\/span><\/p>\n

\u062a\u062d\u062a\u0648\u064a \u0623\u064a\u0636\u0627 \u0639\u0644\u0649 \u0647\u064a\u0643\u0644 \u062f\u0639\u0645 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0648\u0627\u0644\u0645\u0627\u0644\u064a \u064a\u062a\u0634\u0643\u0644 \u0645\u0646 \u062b\u0644\u0627\u062b\u0629 \u0639\u0634\u0631 (13) \u0639\u0648\u0646\u0627 \u0625\u062f\u0627\u0631\u064a\u0627 \u064a\u0645\u0627\u0631\u0633\u0648\u0646 \u0645\u0647\u0627\u0645\u0647\u0645 \u062a\u062d\u062a \u0625\u0634\u0631\u0627\u0641 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0633\u0644\u0645\u064a\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0645\u062f\u064a\u0631 \u0641\u0631\u0639\u064a \u0644\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u060c \u0645\u0645\u0627 \u064a\u0631\u0641\u0639 \u0627\u0644\u0639\u062f\u062f \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a \u0627\u0644\u063a\u0631\u0641\u0629 \u0625\u0644\u0649 27 \u0634\u062e\u0635\u0627 (11 \u0642\u0627\u0636\u064a\u0627\u060c \u0648\u0645\u062f\u0642\u0642\u0627 \u0645\u0627\u0644\u064a\u0627 \u0648\u0627\u062d\u062f\u0627\u060c \u0648\u0643\u0627\u062a\u0628 \u0636\u0628\u0637 \u0648 14 \u0639\u0648\u0646\u0627 \u0628\u0645\u0627 \u0641\u064a\u0647\u0645 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0641\u0631\u0639\u064a).<\/span><\/p>\n

\u064a\u063a\u0637\u064a \u0645\u062c\u0627\u0644 \u0646\u0634\u0627\u0637\u0627\u062a \u0648\u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0627\u0644\u063a\u0631\u0641\u0629 \u062e\u0645\u0633 (05) \u0648\u0644\u0627\u064a\u0627\u062a \u0648159 \u0628\u0644\u062f\u064a\u0629 \u0645\u0648\u0632\u0639\u0629 \u0643\u0627\u0644\u0622\u062a\u064a:<\/span><\/p>\n

– \u0648\u0644\u0627\u064a\u0629 \u0648\u0647\u0631\u0627\u0646: 26 \u0628\u0644\u062f\u064a\u0629.<\/span><\/p>\n

– \u0648\u0644\u0627\u064a\u0629 \u0633\u0639\u064a\u062f\u0629: 16 \u0628\u0644\u062f\u064a\u0629.<\/span><\/p>\n

– \u0648\u0644\u0627\u064a\u0629 \u0645\u0633\u062a\u063a\u0627\u0646\u0645: 32 \u0628\u0644\u062f\u064a\u0629.<\/span><\/p>\n

– \u0648\u0644\u0627\u064a\u0629 \u063a\u0644\u064a\u0632\u0627\u0646: 38 \u0628\u0644\u062f\u064a\u0629.<\/span><\/p>\n

– \u0648\u0644\u0627\u064a\u0629 \u0645\u0639\u0633\u0643\u0631: 47 \u0628\u0644\u062f\u064a\u0629.<\/span><\/p>\n

\u062a\u063a\u0637\u064a \u0627\u0644\u063a\u0631\u0641\u0629 \u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0645\u062c\u0645\u0648\u0639 323 \u062d\u0633\u0627\u0628\u0627\u060c \u0645\u0646\u0647\u0627 164 \u062d\u0633\u0627\u0628\u0627 \u0625\u062f\u0627\u0631\u064a\u0627 (\u0628\u0645\u0627 \u0641\u064a\u0647\u0627 5 \u062d\u0633\u0627\u0628\u0627\u062a \u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0644\u0627\u0626\u064a\u0629( \u0648159 \u062d\u0633\u0627\u0628 \u062a\u0633\u064a\u064a\u0631).<\/span><\/p>\n

\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u00a0 \u062a\u062a\u0633\u0639 \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u063a\u0631\u0641\u0629 \u0623\u064a\u0636\u0627 \u0625\u0644\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0647\u0627 \u0648\u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u0629 \u0645\u0646 \u0645\u0633\u0627\u0639\u062f\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u062c\u0632\u0626\u064a\u0629.<\/span><\/p>\n

\u0639\u0644\u0649 \u0627\u0644\u0635\u0639\u064a\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u062a\u0645\u062a \u062a\u0648\u0623\u0645\u0629 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0648\u0647\u0631\u0627\u0646 \u0645\u0639 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0640\u0627\u062a \u0644\u0628\u0631\u0648\u062a\u0627\u0646 (Bretagne) (\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a)\u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u062a\u0646\u0638\u064a\u0645 \u0648\u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062e\u0628\u0631\u0627\u062a \u0644\u0627 \u0633\u064a\u0645\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0645\u0644\u062a\u0642\u064a\u0627\u062a \u0648\u0627\u0644\u0646\u062f\u0648\u0627\u062a \u0648\u0627\u0644\u0632\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0628\u0627\u062f\u0644\u0629 \u0644\u0644\u0642\u0636\u0627\u0629.<\/span><\/p>\n

\u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a\u060c \u0648\u0639\u0644\u0649 \u063a\u0631\u0627\u0631 \u0627\u0644\u063a\u0631\u0641 \u0627\u0644\u062b\u0645\u0627\u0646\u064a\u0629 \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u062a\u0645\u0627\u0631\u0633 \u0627\u0644\u063a\u0631\u0641\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0648\u0647\u0631\u0627\u0646 \u0645\u0647\u0645\u062a\u064a\u0646 \u0623\u0633\u0627\u0633\u064a\u062a\u064a\u0646:<\/span><\/p>\n

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– \u062a\u0642\u0648\u0645 \u0627\u0644\u063a\u0631\u0641\u0629 \u0628\u0631\u0642\u0627\u0628\u0629 \u0646\u0648\u0639\u064a\u0629 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062d\u0633\u0646 \u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0648\u0627\u0644\u0623\u0645\u0648\u0627\u0644\u00a0 \u0648\u0627\u0644\u0642\u064a\u0645 \u0648\u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0645\u0627\u062f\u064a\u0629 \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0647\u0627. \u0648\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0625\u0637\u0627\u0631 \u062a\u0642\u064a\u0645 \u0646\u0648\u0639\u064a\u0629 \u062a\u0633\u064a\u064a\u0631\u0647\u0627 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f.<\/span><\/p>\n

\u0648\u062a\u0648\u0635\u064a \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0631\u0642\u0627\u0628\u0627\u062a\u0647\u0627 \u0628\u0643\u0644 \u0625\u062c\u0631\u0627\u0621 \u0636\u0631\u0648\u0631\u064a \u0644\u0644\u062a\u062d\u0633\u064a\u0646 \u0645\u0646 \u0634\u0623\u0646\u0647 \u0636\u0645\u0627\u0646 \u0627\u0644\u0623\u062f\u0627\u0621\u00a0 \u0641\u064a \u062a\u0633\u064a\u064a\u0631 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u062d\u0644\u064a\u0629.<\/span><\/p>\n

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

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