دراسة مقارنة بين تعليمات الحوكمة الصادرة من مصرف قطر المركزي ونظام الحوكمة الصادر من هيئة قطر للأسواق المالية (A Comparison Study Between Governance instructions issued by Qatar Central Bank and Governance System issued by Qatar Financial Markets Authority)
DOI:
https://doi.org/10.31436/jia.v17i4.867Abstract
أصبحت الحوكمة إحدى الركائز الأساسية التي يجب على جميع الوحدات الاقتصادية أن تطبق مبادئها ومعاييرها وذلك للحد من تعرض الشركات والبنوك للفشل المالي. تهدف هذه الدراسة لتوضح الاختلافات الأساسية بين تعليمات الحوكمة الصادرة من مصرف قطر المركزي وتعليمات الحوكمة الصادرة من هيئة قطر للأسواق المالية، وذلك من خلال بيان مفهوم الحوكمة وإطارها التشريعي والتاريخي، وأبرز السلطات الرقابية والإشرافية العالمية والإسلامية التي اهتمت وأصدرت معايير للحوكمة، ثم ناقشت المعايير الصادرة من أبرز سلطتين رقابيتين في قطر وهما مصرف قطر المركزي وهيئة قطر للأسواق المالية، والفرق بينهما وأيهما أولى بالتطبيق من قبل المصارف القطرية سواء الإسلامية أو التقليدية، واتبع الباحثون المنهج الوصفي من خلال دراسة الإطار النظري للدراسة، وتوضيح الاختلافات الأساسية من خلال المقارنة النظرية بين مبادئ الحوكمة للسلطات الرقابية والإشرافية القطرية، ونتج عن الدراسة أن هناك وجود فروق أساسية فيما يخص المصارف وأن تعليمات مصرف قطر أولى بالتطبيق بالنسبة للمصارف.
الكلمات المفتاحيّة: الحوكمة، مصرف قطر المركزي، تعليمات الحوكمة، هيئة قطر للأسواق المالية، نظام الحوكمة.
Abstract
This study aims to clarify the Fundamental differences between Governance instructions issued by Qatar Central Bank and Governance System issued by Qatar Financial Markets Authority. Moreover, concept of corporate governance, legislative and historical framework, most important supervisory authorities whether global, Islamic or in Qatar are discuss. Then, it discusses the main differences between standards which issued by Qatar Central Bank and Qatar Financial Markets Authority, and whichever is Islamic Banks in Qatar should apply their Standards. The researcher used the descriptive analytical method to address the main principals. The analytical approach was also used by analyze the Governance instructions issued by Qatar Central Bank and Governance System issued by Qatar Financial Markets Authority. The result of the study, there are basic differences with regard to banks, and that Qatar Bank’s instructions are first to be applied with regard to banks.
Keywords: Corporate Governance, Qatar Central Banks, Governance Instructions, Qatar Financial Markets Authority, Governance System.
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