{"id":6464,"date":"2023-03-06T14:43:52","date_gmt":"2023-03-06T14:43:52","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=6464"},"modified":"2023-03-06T14:43:52","modified_gmt":"2023-03-06T14:43:52","slug":"4-3-47","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/4-3-47\/","title":{"rendered":"\u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>\u0622\u0645\u0646\u0629 \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u062c\u0645\u0639\u0629 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\u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><a id=\"post-6464-GrindEQpgref5f741fe61\"><\/a><strong>Research title <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>The effectiveness of financial control on the financial performance of the joint services councils in the Hashemite Kingdom of Jordan<\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>AMNEH ABDALLAH JUM AH AL NAWASRAH<sup>1<\/sup><\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><sup>1<\/sup> Treasurer, Joint Services Council, Southern Jordan Valley, Ministry of Local Administration, Jordan.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">Email: asemtaha1975@yahoo.com<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">HNSJ, 2023, 4(3); https:\/\/doi.org\/10.53796\/hnsj4347<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Published at 01\/03\/2023 Accepted at 15\/02\/2023 <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Abstract <\/strong><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\">The current study aimed to identify the effectiveness of financial control on the financial performance of the joint services councils in the Hashemite Kingdom of Jordan through; Knowing the importance, objectives, standards and sections of financial control in the joint services councils, and in order to achieve the objectives of the study, the researcher used the descriptive and instrumental approach through which the researcher reached the following results; It is possible to define the objectives of financial control in the JSCs as follows; Verify the correctness and integrity of the financial procedures in the work of the JSCs and that they conform to the regulations, bylaws and instructions in force in accordance with the applicable JSC law, as well as verify the accuracy of the financial reports and that they represent the reality of the JSCs correctly and completely. Work to develop the financial management in the joint services councils, by studying the financial regulations, regulations and instructions on a regular basis to judge their suitability for new developments and events, and then submit proposals that would lead to the development or restriction of these systems, regulations and instructions. The study also concluded that there is a set of criteria for financial oversight in the joint services councils: the oversight must have specific standards, principles and laws in order to avoid moodiness at work, the audit must be carried out by a qualified, independent and objective person, subject to financial control systems and proven data In documents, books, records and financial statements for a systematic critical examination by obtaining evidence to prove their credibility, as well as submitting a report on the results of the audit to the stakeholders that contains a neutral technical opinion on the validity of the financial statements and their financial position during a specified period of time. The study recommended the improvement and development of appropriate accounting systems to meet the requirements of all users of such accounting information, in addition to the growing interest in financial control and its impact on the joint services councils, in order to achieve optimal utilization of public spending, which directly affects the performance indicators of services. The joint services councils activate the internal control related to the financial control and create a special unit for the financial control in it.<\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><strong>Key Words: <\/strong>financial control, joint services councils.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0642\u062f\u0645\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0648\u062a\u062a\u0645\u062b\u0644 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0641\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u062a\u064a \u062a\u062a\u0628\u0639 \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0633\u0644\u0627\u0645\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 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justify;\">-\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631&#8221;9&#8243;.<\/p>\n<p style=\"text-align: justify;\"><strong>\u200b \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629<\/strong><\/p>\n<p style=\"text-align: justify;\">\u0645\u0645\u0643\u0646 \u062a\u062d\u062f\u064a\u062f \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a :<\/p>\n<p style=\"text-align: justify;\">1. \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0635\u062d\u0629 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\u0627\u0644\u0639\u0627\u0645\u0629 \u0625\u0644\u0649 \u0623\u0648\u062c\u0647 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0628\u0627\u0644\u0634\u0643\u0644 \u0627\u0644\u0630\u064a \u064a\u062d\u0642\u0642 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0648\u0641\u0642 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629.<\/p>\n<p style=\"text-align: justify;\">\u00a07. \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0625\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0642\u062f \u062d\u0635\u0644\u062a 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justify;\"><strong>\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629:<\/strong><\/p>\n<p style=\"text-align: justify;\">1- \u0641\u062d\u0635 \u0648\u062a\u0642\u064a\u064a\u0645 \u0645\u0644\u0627\u0626\u0645\u0629 \u0648\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\">2- \u062a\u062d\u062f\u064a\u062f \u0645\u062f\u0649 \u0645\u0644\u0627\u0626\u0645\u0629 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">3- \u062a\u062d\u062f\u064a\u062f \u0645\u062f\u0649 \u0645\u0644\u0627\u0626\u0645\u0629 \u0637\u0631\u062d \u0627\u0644\u0639\u0637\u0627\u0621\u0627\u062a \u0627\u0644\u062e\u062f\u0645\u064a\u0629 \u0644\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">4- \u062a\u062d\u062f\u064a\u062f \u0645\u062f\u0649 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0644\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u062c\u0644\u0633.<\/p>\n<p style=\"text-align: justify;\">4- \u062a\u062d\u062f\u064a\u062f \u062f\u0631\u062c\u0629 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0645\u0646 \u0627\u0644\u0633\u062c\u0644\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\">5- \u062a\u062d\u062f\u064a\u062f \u0645\u062f\u0649 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u062e\u0637\u0637 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0641\u064a \u0639\u0645\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629.<\/p>\n<p style=\"text-align: justify;\">6- \u062a\u062d\u062f\u064a\u062f \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0648\u0645\u062f\u0649 \u0642\u064a\u0627\u0645 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0643\u0644 \u0645\u0646\u0647\u0645 \u0628\u0639\u0645\u0644\u0629 &#8220;15&#8221;.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a<\/strong><\/p>\n<p style=\"text-align: justify;\">&#8211; \u062a\u062d\u0633\u064a\u0646 \u0648 \u062a\u0637\u0648\u064a\u0631 \u0646\u0638\u0645 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0644\u0627\u0626\u0645\u0629 \u0644\u062a\u0644\u0628\u064a \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062c\u0645\u064a\u0639 \u0645\u0633\u062a\u062e\u062f\u0645\u064a \u062a\u0644\u0643 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629, \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0627\u0644\u0645\u062a\u0632\u0627\u064a\u062f \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648 \u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0648 \u0630\u0644\u0643 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0627\u0644\u0645\u062b\u0644\u0649 \u0645\u0646 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648 \u0647\u0648 \u0645\u0627 \u064a\u0624\u062b\u0631 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0645\u0624\u0634\u0631\u0627\u062a \u0625\u0646\u062c\u0627\u0632 \u0627\u0644\u062e\u062f\u0645\u0627\u062a.<\/p>\n<p style=\"text-align: justify;\">-\u064a\u062c\u0628 \u0639\u0644\u0649 \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0639\u0645\u0644 \u0648\u062d\u062f\u0629 \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0631\u0628\u0637\u0647\u0627 \u0628\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u0644\u0642\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0641\u064a\u0647\u0627.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u064a\u062c\u0628 \u0639\u0644\u0649 \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0631\u0641\u062f \u0648\u062d\u062f\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0643\u0648\u0627\u062f\u0631 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0648\u0625\u0639\u0637\u0627\u0626\u0647\u0627 \u062c\u0645\u064a\u0639 \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0645\u0646 \u0627\u0644\u0645\u0624\u0645\u0644 \u0623\u0646 \u064a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0646\u062a\u0627\u0626\u062c \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u061b \u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635\u060c \u0648 \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u060c \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0648\u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/p>\n<p style=\"text-align: justify;\">1. Ahmed, M. M,(2011), Re-Engineering Audit Profession in the Context of Information Technology \u2013Study Pilot to Demonstrate the Views of a Sample Selection of Auditors in Iraq , PhD thesis, St Clements &#8211; Global Office of Mosul, Araq.<\/p>\n<p style=\"text-align: justify;\">2. \u064a\u0648\u0633\u0641, \u0628\u0633\u0627\u0645 \u0639\u0628\u062f\u0627\u0644\u0631\u062d\u0645\u0646,(2005). \u0623\u062b\u0631 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0641\u0643\u0631\u064a \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0645\u064a\u0632 \u062f\u0631\u0627\u0633\u0629 \u0627\u0633\u062a\u0637\u0644\u0627\u0639\u064a\u0629, (\u0623\u0637\u0631\u0648\u062d\u0629 \u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629), \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644, \u0627\u0644\u0639\u0631\u0627\u0642.<\/p>\n<p style=\"text-align: justify;\">3.\u0627\u0644\u0639\u062a\u0648\u0645\u060c \u0646\u0647\u0627.&#8221;2023&#8243;. \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0647\u0627\u0634\u0645\u064a\u0629\u060c \u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629\u060c 2&#8243;4&#8243; 826-839.<\/p>\n<p style=\"text-align: justify;\">4<em>.\u0623\u0628\u0648 \u0639\u0646\u0632\u0629\u060c \u062d\u0633\u0627\u0645. &#8220;1438&#8221;. \u062a\u0642\u064a\u064a\u0645 \u0641\u0627\u0639\u0644\u064a\u0629 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0636\u0628\u0637 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0645\u062d\u0644\u0649 \u0641\u0649 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0627\u062a \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629 &#8211; \u0641\u0644\u0633\u0637\u064a\u0646 : \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u063a\u0632\u0629 \u0641\u0644\u0633\u0637\u064a\u0646.<\/em><\/p>\n<p style=\"text-align: justify;\">5.\u0623\u0628\u0648 \u062f\u0644\u0628\u0648\u062d\u060c \u062e\u0627\u0644\u062f&#8221;2006&#8243;. \u0623\u062b\u0631 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c \u062c\u0627\u0645\u0639\u0629 \u0622\u0644 \u0627\u0644\u0628\u064a\u062a\u060c \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n<p style=\"text-align: justify;\">6.\u0628\u0627\u0634\u064a\u060c \u0623\u0646\u0635\u0627\u0641 \u0648\u0623\u062e\u0631\u0648\u0648\u0646.&#8221;2012&#8243;. \u0641\u0627\u0639\u0644\u064a\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0623\u062b\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u0641\u0633\u0627\u062f \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 : \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644\u060c \u0645\u062c\u0644\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0627\u0646\u0628\u0627\u0631 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c 4&#8243;8&#8243;\u060c 317-346.<\/p>\n<p style=\"text-align: justify;\"><strong>7.<\/strong> \u0627\u0644\u0631\u062d\u0627\u062d\u0644\u0647\u060c \u0645\u062d\u0645\u062f \u064a\u0627\u0633\u064a\u0646 (2005)\u060c \u0641\u0627\u0639\u0644\u064a\u0629 \u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0641\u064a \u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0648\u0627\u0644\u062e\u0627\u0635\u0629 \u0641\u064a \u0638\u0644 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0627\u0644\u0645\u062c\u0644\u0651\u062f 1\u060c \u0627\u0644\u0639\u062f\u062f1.<\/p>\n<p style=\"text-align: justify;\"><strong>8.<\/strong> International Monetary Fund (IMF). (2017). Building Fiscal Capacity in Fragile States. Washington, DC. Open Government Partnership. \u201cA Guide to Open Government and the Coronavirus: Public Procurement.\u201d Washington, DC.<\/p>\n<p style=\"text-align: justify;\">9. \u0627\u0644\u0645\u062d\u0645\u062f\u060c \u0639\u0648\u062f\u0629.(2022). \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0646\u0641\u0642\u0627\u062a \u0648\u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0631\u062f\u0646\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u0646\u0634\u0631 \u0627\u0644\u0639\u0644\u0645\u064a\u060c48(1)\u060c 295-303.<\/p>\n<p style=\"text-align: justify;\">10. \u0633\u0644\u064a\u0645\u060c \u0641\u0631\u064a\u062f \u0645\u0646\u0635\u0648\u0631 (2007): \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0627\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a \u0639\u0644\u0649 \u062f\u0644\u0627\u0644\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629 \u0641\u064a \u0641\u0644\u0633\u0637\u064a\u0646\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644\u060c \u063a\u0632\u0629\u060c \u0641\u0644\u0633\u0637\u064a\u0646.<\/p>\n<p style=\"text-align: justify;\">11. \u0636\u0631\u063a\u0627\u0645\u060c \u062d\u0627\u0645\u062f \u0648\u0639\u064a\u062f\u060c \u0627\u0644\u0634\u064a\u062e.(2008). \u0645\u062f\u0649 \u0641\u0627\u0639\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0643\u0627\u062f\u0627\u0629 \u0644\u0644\u062a\u062e\u0637\u064a\u0637 \u0648 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0641\u064a \u0628\u0644\u062f\u064a\u0627\u062a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629 \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u064a\u0646 \u0639\u0644\u0649 \u0625\u0639\u062f\u0627\u062f \u0648 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0623\u0631\u062f\u0646\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629\u060c \u0645\u062c11\u060c \u06391\u060c \u0635 185-210.<\/p>\n<p style=\"text-align: justify;\">12. \u0627\u0644\u0646\u0648\u0646\u0648\u060c \u0643\u0645\u0627\u0644 \u0645\u062d\u0645\u062f\u060c(2009)\u060c \u0645\u062f\u0649 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0627\u0644\u0645\u062a\u0639\u0627\u0631\u0641 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0642\u0637\u0627\u0639 \u063a\u0632\u0629\u060c (\u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629)\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629\u060c \u063a\u0632\u0629, \u0641\u0644\u0633\u0637\u064a\u0646.<\/p>\n<p style=\"text-align: justify;\">13. \u0627\u0644\u062e\u064a\u0633\u064a\u060c \u0639\u0628\u062f \u0627\u0644\u0628\u0627\u0633\u0637 (2013): \u0645\u062f\u0649 \u0645\u0633\u0627\u0647\u0645\u0629 \u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0641\u064a \u0636\u0628\u0637 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0641\u064a \u0647\u064a\u0626\u0627\u062a \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0645\u062d\u0644\u064a \u0628\u0642\u0637\u0627\u0639 \u063a\u0632\u0629 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629\u060c \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0623\u0632\u0647\u0631- \u063a\u0632\u0629.<\/p>\n<p style=\"text-align: justify;\">14. \u0644\u0637\u0641\u064a, \u0634\u0639\u0628\u0627\u0646\u064a,(2004). \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0645\u0647\u0645\u062a\u0647\u0627 \u0648\u0645\u0633\u0627\u0647\u0645\u062a\u0647\u0627 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062a\u0633\u064a\u064a\u0631 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0645\u0639 \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0642\u0633\u0645 \u062a\u0635\u062f\u064a\u0631 \u0627\u0644\u063a\u0627\u0632 \u0627\u0644\u062a\u0627\u0628\u0639 \u0644\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0644\u0645\u062c\u0645\u0639 \u0633\u0648\u0646\u0627\u0637\u0631\u0627\u0643 \u0627\u0644\u062f\u0648\u0631\u0629 \u0645\u0628\u064a\u0639\u0627\u062a- \u0645\u0642\u0628\u0648\u0636\u0627\u062a,( \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u063a\u064a\u0631 \u0645\u0646\u0634\u0648\u0631\u0629), \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631, \u0627\u0644\u062c\u0632\u0627\u0626\u0631.<\/p>\n<p style=\"text-align: justify;\">15. \u0628\u062c\u0644\u0627\u0628\u060c \u0635\u0627\u0644\u062d \u0648\u0641\u0636\u064a\u0644\u060c \u0641\u0627\u0631\u0633.(2021). \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0631\u0634\u0627\u062f\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0644\u0644\u0642\u0637\u0628 \u0627\u0644\u0631\u0642\u0627\u0628\u064a \u0644\u0628\u0644\u062f\u064a\u0627\u062a \u062d\u0633\u064a\u0646 \u062f\u0627\u064a \u0644\u0644\u0641\u062a\u0631\u0629 2016\u060c \u0645\u062c\u0644\u0629 \u0623\u0641\u0627\u0642 \u0627\u0644\u0639\u0644\u0645\u064a\u0629\u060c 13(4)\u060c 723-742.<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>\u0622\u0645\u0646\u0629 \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u062c\u0645\u0639\u0629 \u0627\u0644\u0646\u0648\u0627\u0635\u0631\u06291 1 \u0623\u0645\u064a\u0646\u0629 \u0635\u0646\u062f\u0648\u0642\u060c \u0645\u062c\u0644\u0633 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0627\u0644\u0623\u063a\u0648\u0627\u0631 \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629\u060c \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0627\u0644\u0623\u0631\u062f\u0646. \u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: asemtaha1975@yahoo.com HNSJ, 2023, 4(3); https:\/\/doi.org\/10.53796\/hnsj4347 \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0644\u0641 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/03\/2023\u0645 \u062a\u0627\u0631\u064a\u062e [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_joinchat":[],"footnotes":""},"class_list":["post-6464","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/6464","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/comments?post=6464"}],"version-history":[{"count":1,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/6464\/revisions"}],"predecessor-version":[{"id":6469,"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/pages\/6464\/revisions\/6469"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/ar\/wp-json\/wp\/v2\/media?parent=6464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}