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الفشل المالي والدين المتعثر
الفشل المالي والدين المتعثر
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الفشل المالي والدين المتعثر
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الفشل المالي والدين المتعثر
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الفشل المالي والدين المتعثر
الفشل المالي والدين المتعثر
Journal Article

الفشل المالي والدين المتعثر

2024
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Overview
يناقش مقال \"الفشل المالي والدين المتعثر\" للأستاذ الدكتور عبد المطلب عبد الحميد مفهوم الدين المتعثر والفشل المالي كوجهين لعملة واحدة، حيث يُعد الفشل المالي المرحلة النهائية للدين المتعثر. فضلًا عن التركيز على القروض الائتمانية المحفوفة بالمخاطر تحت مصطلح \"الدين المتعثر\"، بينما يشير \"الفشل المالي\" إلى الحالة التي يمر بها المشروع ذاته. ويُبرز نقص الدراسات العربية المتخصصة في هذا المجال الهام. كما يميز بين نوعين من الفشل: الاقتصادي، الذي يتمثل في عجز المشروع عن سداد الديون والفوائد رغم تجاوز الأصول للخصوم، والمالي أو القانوني، الذي يحدث عند تفوق الالتزامات المستحقة على أصول المشروع بغض النظر عن السيولة. مختتمًا بالتأكيد على أن تحليل العلاقة بين الأرباح والتكاليف وحجم الإنتاج يُعد أداة مهمة للكشف المبكر عن أسباب التعثر المالي. كُتب هذا المستخلص من قبل دار المنظومة 2025

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