تعزيز الرقابة على الأداء الوقفي الجزائري في إطار الحوكمة وعلى ضوء التجربة الغربية - منظمات مراقبة الأعمال الخيرية أنموذجا

Abstract

 This study aims to demonstrate the importance of strengthening control over endowment (waqf) performance through governance mechanisms, especially in light of Algeria's orientation towards the applications of Islamic economy. The study reached a basic conclusion that the use of governance standards and support for control over endowment properties leads to maximizing the incomes and benefits of the endowment in a way that enhances its Economic and social role. On this basis, it is important to develop procedures that ensure support for monitoring the endowment performance in the framework of governance, especially those related to disclosure and transparency, by providing financial information and periodic reports on endowment performance. Including accounting standards, charitable accountability , and the validity of the financial performance. This is similar to what the charities monitoring organizations do, which are considered as a model in strengthening and evaluating the monitoring of endowment performance.