مدى مساهمة المصارف التجارية في الاستثمار المستدام في ظل ابعاد محاسبة الاستدامة دراسة ميدانية على الإدارات العامة للمصارف التجارية الليبية العاملة في مدينة بنغازي الكبرى
DOI:
https://doi.org/10.37375/sujh.v15i1.3339الكلمات المفتاحية:
معايير محاسبة الاستدامة، أبعاد محاسبة الاستدامة، الاستثمار المستدام، سياسات الائتمان والتمويل.الملخص
هدفت الدراسة الى معرفة مدى مساهمة المصارف التجارية في الاستثمار المستدام من خلال معرفة واقع تضمين سياسات منح الائتمان وتمويل الاستثمار في المشروعات المختلفة ابعاد محاسبة الاستدامة وذلك باستهداف الإدارات العامة أو المراكز الرئيسية العاملة في مدينة بنغازي الكبرى التي تحتوي على الإدارات العليا المستهدفة بالدراسة ،وقد تم توزيع 93 استمارة استبيان ، إلا أن المسترد قد بلغ 61 استبيان منها 51 صالح للتحليل، وقد تم استخدم المنهج الوصفي التحليلي، كما حُللت البيانات باستخدام البرنامج الاحصائي Statical Package For The Social Sciences(Spss). ومن ابرز النتائج التي تم الحصول عليها هي عدم مساهمة المصارف التجارية عينة الدراسة في الاستثمار المستدام في ضوء ابعاد محاسبة الاستدامة ، كما ان أبعاد محاسبة الاستدامة تؤثر جوهرياً عل الاستثمار المستدام من وجهة نظر المفردات المستهدفة بالدراسة، وقد خلُصت الدراسة الى العديد من التوصيات من ابرزها ضرورة سن قوانين وتشريعات ملزمة تدفع القطاع المصرفي الى تأسيس نظم محاسبية توفر معلومات تقيم أنشطة الأعمال والإجراءات المتعلقة بالاستدامة والاستثمار فيها. كما أوصت الدراسة بأهمية تطوير السياسات التي تحكم أداء النشاط المصرفي والزامه بضرورة توجيه الموارد الى تمويل المشروعات الاقتصادية التنموية ،واجباره على تشغيل إيدي عاملة وطنيه بهدف الحد من البطالة والفقر ومنح حوافز ومكافئات للمصارف السباقة في هذا النهج.
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