الإطار التنظيمي لنشاط الاعتماد الإيجاري في الجزائر

Abstract

The topic of this thesis is a comparative study of the regulatory framework of leasing activity in Algeria, as this funding activity represents a modern mean of funding économic, agricultural, industrial and commercial projects which suffers from financial difficulties resulting from the failure of those projects in financing their investments with their own resources. In addition to the particular nature of these financing contracts allowing us to deal with these contracts according to every aspect that characterize it, sometimes by considering it as a financing operation, as a bailing operation or as an instrument of guarantee. Therefore, we discussed the problem of the regulatory framework subject of leasing activity in accordance with the provisions of ordinance 96-09 related to this financing activity, and attempted to expose deficiency aspects of Algerian legislation when establishing its regulatory provisions by studying some comparative legislations, this problem focuses on the feasibility of integrating in regulatory framework the financial and economic leasing under real rights system set in private law.