تطوير مبادئ حوكمة المؤسسات الوقفية بالاستفادة من مبادئ حوكمة الشركات (The development of governance principles for Waqf Institutions in line with the corporate governance principles)
DOI:
https://doi.org/10.31436/jia.v17i2.972Abstract
إن مفهوم الحوكمة والمبادئ التي تقوم عليها والأهداف التي تسعى لتحقيقها يتوافق مع المنظور الإسلامي للعمل الإداري، ويمكن الاستفادة من مبادئ حوكمة الشركات وتكيفيها بما يتناسب مع المؤسسات الوقفية، مع مراعاة طبيعة الأوقاف وخصائصها، بالإضافة إلى مراعاة الفروق بين الأطراف ذات المصالح في كل من الشركات والمؤسسات الوقفية، ويهدف البحث لاستنباط مبادئ لحوكمة المؤسسات الوقفية من خلال الاسترشاد بمبادئ حوكمة الشركات، وقد اعتمد البحث على المنهج التحليلي المقارن، وذلك من خلال تحرير الأطراف ذات المصلحة في المؤسسات الوقفية ومقارنتها بنظائرها من الأطراف ذات المصلحة في الشركات، وتحديد أوجه التشابه أو التقابل بين تلك الأطراف، ثم استخلاص مبادئ الحوكمة للأوقاف بالاسترشاد بمبادئ حوكمة الشركات الصادرة عن منظمة التعاون الاقتصادي والتنمية، وبناءً على تحرير الأطراف ذات المصلحة في المؤسسات الوقفية ومقارنتها بنظائرها الأطراف ذات المصلحة في الشركات، فقد توصل البحث إلى وجود تراتبية تصلح للقياس والمقابلة، فالصيغة "صك الوقف" يقابله عقد التأسيس، والواقف يقابله المؤسس أو المؤسسون، والناظر أو مجلس النظارة يقابلهم مجلس الإدارة، والموقوف عليهم يقابلهم المساهمون، والعين الموقوفة يقابلها رأس المال، في حين تتشابه كل من المؤسسات الوقفية والشركات في الأطراف التالية: الإدارة التنفيذية، والجهات ذات المصالح، والجهات ذات العلاقة (حيث لا توجد فروق تؤثر أو تنعكس على الحوكمة متعلقة بهذه الأطراف)، وقد توصل البحث إلى صياغة مبادئ الحوكمة في المؤسسات الوقفية في خمسة مبادئ: توفر الإطار الفعال المتعلق بالحوكمة، وحماية حقوق الواقف والموقوف عليهم، وتحديد صلاحيات ومسؤوليات مجلس النظارة، وتقديم متطلبات الشفافية والإفصاح عن الأداء الإداري والمالي، ودور وحقوق أصحاب المصالح.
الكلمات المفتاحيّة: الحوكمة، الوقف، المؤسسة الوقفية، حوكمة الشركات.
Abstract
This research aims to develop governance principles for the Waqf institutions in line with the corporate governance principles, The research compared the stakeholder parties of the corporates with those of Waqf institutions in order to identify the similarities and concluding with the principles of Waqf governance, The results of the research revealed that the Memorandum of Association of the company, the founders, board of directors, shareholders and, the capital have equal meanings and functions to the trust deed of Waqf, the Waqf owner, guardian of Waqf (Mutawali), the beneficiaries of the Waqf and, the property of Waqf respectively. Additionally, the research found that both corporates and Waqf institutions have identical similarities in the functions of the board of directors and the type of stakeholders. Therefore, the research developed five governance principles for Waqf institutions which are; ensuring the basis for an effective governance framework, protection the rights of Waqf owner and the beneficiaries, identification of the powers and responsibilities of the board of directors, provide the disclosure and transparency requirements with regard to the financial and administrative performance and, identifying the roles and rights of the stakeholders.
Keywords: Governance, Waqf, Waqf institutions, corporate governance.
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