{"id":4904,"date":"2025-11-08T14:39:54","date_gmt":"2025-11-08T14:39:54","guid":{"rendered":"https:\/\/fr.colaw.uobaghdad.edu.iq\/?p=4904"},"modified":"2025-11-08T14:40:55","modified_gmt":"2025-11-08T14:40:55","slug":"la-faculte-de-droit-discute-une-these-de-doctorat-portant-sur-les-problematiques-legislatives-du-compte-final-et-leur-impact-sur-la-realisation-de-la-durabilite-financiere","status":"publish","type":"post","link":"https:\/\/fr.colaw.uobaghdad.edu.iq\/?p=4904","title":{"rendered":"La Facult\u00e9 de droit discute une th\u00e8se de doctorat portant sur Les probl\u00e9matiques l\u00e9gislatives du compte de cl\u00f4ture et leur impact sur la r\u00e9alisation de la durabilit\u00e9 financi\u00e8re"},"content":{"rendered":"

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La Facult\u00e9 de Droit de l\u2019Universit\u00e9 de Bagdad a discut\u00e9 la th\u00e8se de doctorat intitul\u00e9e : \u00ab Les probl\u00e9matiques l\u00e9gislatives du compte de cl\u00f4ture et leur impact sur la r\u00e9alisation de la durabilit\u00e9 financi\u00e8re \u2013 l\u2019Irak comme mod\u00e8le \u00bb, pr\u00e9sent\u00e9e par l\u2019\u00e9tudiante Rawaa Katia Masad, le dimanche 2 novembre 2025.<\/span><\/strong><\/span><\/p>\n

La th\u00e8se montre que le compte de cl\u00f4ture ne se limite plus \u00e0 sa fonction classique de protection des fonds publics, mais qu\u2019il constitue \u00e9galement un outil de garantie pour atteindre une finance publique durable.<\/span><\/strong><\/span><\/p>\n

La recherche comprend quatre chapitres : cadre th\u00e9orique, cadre l\u00e9gislatif, cadre pratique concernant l\u2019absence du compte de cl\u00f4ture et sa constitutionnalit\u00e9, puis l\u2019impact des probl\u00e8mes l\u00e9gislatifs sur la durabilit\u00e9 financi\u00e8re.<\/span><\/strong><\/span><\/p>\n

Les principales recommandations portent notamment sur la n\u00e9cessit\u00e9 de modifier l\u2019article (110\/3) de la Constitution pour rendre le compte de cl\u00f4ture une comp\u00e9tence exclusive de l\u2019autorit\u00e9 f\u00e9d\u00e9rale, ainsi que la modification de l\u2019article (34) afin d\u2019harmoniser les dispositions l\u00e9gales concern\u00e9es.<\/span><\/strong><\/span><\/p>\n

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