: 2011 / 704 :

Transcription

1 ( ) () - ( ).

2 : ; /.. : (11;... ) ; : : () 2011 / 704 : :

3 c

4

5 .. ( ).... /

6

7 :... :... :... :... :... :... :... :... :... : : :... :... :... :....:... :... :... :

8 ... :... : : :... :... :... :... : : :... :... :... :... :... :... :... :... :... :... :... :

9 ... :... : : :... :... :... :.. : : :... :... :... :.. :... :... :... : :

10 ... :... : : :... :... :... :... :... :... :... :... :... :... :

11 : : ( ).....

12 .

13 ) ( ) (.... ( ) " ".. : ( ). ( )

14 . :." " ; :. :...

15 :. :. : :... :. : ;.

16 : :. : -. : -. : -. : - : -.

17

18

19 ;. ( ) ;... ( )

20 ; ( ) ( ) ( ). : ( )... ( ).. ( )

21 : : : : - :.. ( ) ;. ; : - :. - / ( ).

22 .. ( ). : : - ;.?. ( ). ( )... ( )

23 » Code du domaine de l état «" : ;» " ". ( ) «" : () "." (). (9) fckeditor-edit-fckblank.html... (). ().

24 "» ". () «(). : :. (). (). ().. () ().. ().

25 : - : %. () : ().

26 : - ;. () : : -. :. : ().. ". " (17) Petit larousse. Paris P ().

27 : - ; : () { } (). ; ()... ;.. : ; :.. : (). (). ()

28 ; : ().. () :. : : : ().. ().. ().. ()

29 . : :. :.. ;. : : : ; : : -. (). : : - : - ;. ().

30 : : : -.. :

31 () : -. : -. : -. (). : ; : » :.. «.. (). ()..

32 . : ; :. ; - - ). (. : - : ; ;.. : : :. :

33 .. : :. :. :. : ;. ;. :. :.

34 .... ;. : -.. ; : ;. :

35 ... ; ;.... ;.. ; ;. :

36 :. :..... : - : ( ) : :. :. ; : ( ). : ( ) ;

37 ;. :. :. : - :. ;.. : ;... : - : - -

38 .... :. : -. : -.

39

40

41 . :.. () :.. ()

42 () ().. (). ; ;. ().. ()... ()

43 ... ().. ().

44 . " ". ) : ).(.( () : :. :... ()

45 . (). () ()... () ()... ().. ().. ().

46 () " " (). (). : () (38) - Waline. Traite elementaire de droit administrative. 5 ed. P. 4.. ()... (). ()....

47 :. :. :. " " (). ; ;.. ()

48 (). (). : : :.. :. ()... ()

49 : -. - ()." " ().

50 : :. ; : (). -. ;. : : - ;. ().

51 () " " " " : - ; (). (). - : (). () - (). : -.. ().. ().. ().. (). (). A. De laubaadere Traite de droit administrative P. 119 ().

52 (). " " (). : - (). " " " : " (). :.. ().. ().. (). ().

53 » : -. : -. : -.«. : - ; (). " " " ". " " " ". ()..

54 ; ()... : ".. (). "

55 -. () (). - (). - (). : - () :. ()... ().. ().. ().. ()

56 :. : (). : : - ()..... ().. ()

57 : - ().. : - (). ; (). ().. : -.. ().. ().. ().. ()

58 (). ()... ().. ()

59

60

61 .. : ()... ()

62 : :... " " " ".

63 (). : () : - *.. * *. *... ().. ()

64 . * *. *. : - " " ; - (). : :. ().

65 : - :. : - (). : ;. (). " " ;... ().. ()

66 : () ()

67 : - ( ) " : ". () : - ( ) : % ()

68 : - ; (). : - : ()

69 -. () : - () ( ) () () : () - ( ) () The International Organization of Supreme Audit Institutions ( INTOSAI ) : : ( ) - The International Congress of Supreme Audit Institutions ( INCOSAI ) / / ( ) - ( ) ().

70 () ( ). :.E. D. P.. ARABOSAI () Arab Organization of Supreme - Audit Institutions... : ; - - " ". -.

71 :

72 () ;. (). : -. : -» (). -. ().

73 . «.. (). ;.. : :... :..( ) ().

74 ... %.....( ). ;( ).. () ( ) " () : -. ( ) ( ) -. ( ) ( ) -.

75 .. () : -. % ( ). () -. ().. ().

76 :. ( ). ().

77

78

79 . :. ;.

80 "..«; (). " ()»» «.«

81 ... ()... ().

82 . " (). " " :." (). () ) ( ) ( ) ( ) (... ()

83 ().».«. ( ) ( )» ()..«. :.. ()

84 . : : -...

85 () : (). ()... ().. ().. ()

86 .. () : - ;. ( ). : - : - ( )... ().. ( )... ( )

87 - ( ).. : -.. ( ) - ;. ( ) (102) Paul Esmein. Droit Civil Francais. T.1 P ( ).. ( )

88 : -. ;. ; ( ). ;. ( ) ;.. ( )... ( )

89 ; ( ) " :. ( ) " ( ). ( ). ( )... ( ).. ( ).. ( ).. ( ).. ( )

90 . ; ".".. ; ( ). " ;" ( ). ( )... ( ). ( )... ( )

91 ( ) ; : ( )... ( ).. ( )

92

93

94

95 . " ".. :

96 : ( ). ( ). ( )... ( ). ( ) ( ).. ( ).

97 " : ()." ( ) "." ( ).. ; ().. ( )... ( )

98 .«" : : ;. " :

99 : %. ". % ( ). () ;.. ( )

100 " : «. - ( ) ( ).. ( )

101 " () ( ) () () ( ) :

102 :. () ".". : - ; ( ) :.. ( )..

103 : -. :" " -. - : -. ( ). % : - ; ( ) / / / ( ) / / / /.

104 ( ).. : -. : - ; ( ).. ( ). / / ( )

105 . : - ;. : -.. ; ;. : -. ( ). ( ).

106 . ( ) " ;» :... «. ( ) " ( )... ( ) / / / ( ) / / / /.. ( ).

107 . : -... :

108 : ( ) : - : - ( ). : -. : -.. ( ). ( ).

109 . : - ( ). : - ( ).. : ( ).. ( )

110 . ( ) - -. ; " ( )."» : ;. ( ) «/ / ( ). / / / / / / ( ) / / / /.

111 : - ( ). : : : ;. : - ( ). / / / / / ( ).

112 .. : ( )..

113 ».«; ( ) ( ). :.. ( ).. ( ).

114 : -.. ( ). : - ;. ; ( ). ( ). ( )... ( ). ( ).

115 . ;. : - : ( ).. ( ) : - :. ( )... ( )

116

117 ( ) () :

118

119 ( ) "." ( ).

120 - ;. ; - ( )

121 : : :

122 :

123

124 :

125 :

126 .. -. : / ( )

127 : / : : :. () -. ( ) -

128 : - A. De laubaadere Traite de droit administrative Traite elementaire de droit administratif,13e ed, Paul ESMEIN Droit Civit Francais T. 2. librairies techiques. paris Waline. Traite elementaire de droit administrative. 5 ed. - Paul Esmein. Droit Civil Francais. - Petit larousse. Paris fckeditor-edit-fckblank.html. - fckeditor-edit-fckblank.html - :

129 developments in the financial supervision with that of the role of the state from "The Protective State" to a "Welfare State" was analyzed. The general objectives of financial supervision were evaluated in the light of both spending and collecting methods. A thorough analysis of the two types of financial supervision was conducted; external, and internal. A further deliberative analysis was carried of the supervisory bodies (agencies) in Kuwait., The State Audit Bureau in Kuwait was compared to the Central Auditing Organization of Egypt and the Financial Supervisory Commission of Iraq. Chapter four examined the civil and constitutional protection of public funds within the articles "17, 138,151of the Kuwaiti Constitution ", and compared it with both the Egyptian and Iraqi constitutions. Finally, Chapter five was devoted for the criminal protection of public funds. Several features of this protection indicate that the Kuwaiti legislator stipulated the principles of penalty and punishment to any one who promulgates news, which could weaken the trust in the State. In this regard the Kuwaiti legislator preceded the Egyptian legislator in the expanding of the concept of public funds relative to the criminal protection. Accordingly, an expansion in the concept of the public officials was followed. The crimes of embezzlement, seizure and profitability are of the most dangerous crimes of encroaching on the public fund. The punishment for these crimes are almost the same according to Kuwaiti and Egyptian laws.

130 Abstract: This thesis investigates "The legal protection of public funds in the Kuwaiti law" it consists of five chapters alongside with the introduction and conclusion. Chapter one analyses the evolution of the notion of public funds and its historical development, starting from the decree of "Dimerlan" issued during charl (IX) era and up to the French Revolution period, and the subsequent emergence of modern interpretation of public funds notion. It addresses the definition of public funds, from both linguistics and terminological aspects. Within this context, the inclinations in the law were presented and compared with the French, Egyptian, Iraqi, and the Kuwaiti legislation. The chapter was concluded with the concept of public funds in the Islamic jurisprudence. Chapter two evaluated the types of public funds, and divided them in accordance with its nature, status and the person to whom it belongs. Regarding the state authority on public funds, some interpretations of Islamic jurisprudence denies the right of the state to possess these funds, while other interpretations support this possession. The utilization of public funds, allocated for public facilities services, is subject to the rules governing these facilities. On the other hand, if the funds were allocated for serving the public benefit, it will be subject to legal rules that are in compliance with this purpose. Chapter three provided a definition for the financial supervision along with its terminological connotation and legal significance. The importance of