‫ﻭﺍﻟﺜﻼﺛﻮﻥ‬ ‫ﺍﻟﺜﺎﻧﻲ‬ ‫ﺍﻟﻌﺪﺩ‬ -‫ﺍﻷﻭﻝ‬ ‫ﺍﻟﺠﺰﺀ‬ ٤٨ ‫ﻳﺘﻨﺎول‬ ‫اﻹﻓﻼس‬ ‫اﻟﺘﻘﺼﻴﺮي‬ . ‫اﻟﺘﺸﺮ‬ ‫اﻟﻨﺼﻮص‬ ‫اﻟﺒﺎﺣﺚ‬ ‫ﺗﻨﺎول‬ ‫اﻷول‬ ‫اﻟﻤﺒﺤﺚ‬ ‫ﻓﻔﻲ‬ ‫اﻟﻤﺘﻌﻠﻘﺔ‬ ‫ﻳﻌﻴﺔ‬ ‫اﻟﻤﺎدي‬ ‫اﻟﺮﻛﻦ‬ ‫ﺗﻤﺜﻞ‬ ‫اﻟﺘﻲ‬ ‫اﻟﻤﺠﺮﻣﺔ‬ ‫ﻟﻸﻓﻌﺎل‬ ‫ﺗﻄﺮق‬ ‫ﺛﻢ‬ ، ‫اﻟﻘﺎﻧﻮﻧﻴﻦ‬ ‫ﻛﻼ‬ ‫ﰲ‬ ‫اﻟﺘﺪﻟﻴﺴﻲ‬ ‫ﺑﺎﻹﻓﻼس‬ ‫ﻋﻠﻰ‬ ‫اﻟﻤﻼﺣﻈﺎت‬ ‫إﺑﺪاء‬ ‫ﺧﻼﻟﻬﺎ‬ ‫وﺟﺮى‬ ‫ﻟﻬﺎ،‬ ‫اﻟﻌﻘﺎﺑﻲ‬ ‫اﻟﻨﺺ‬ ‫ﻣﻊ‬ ‫ﺑﺎﻟﺘﺪﻟﻴﺲ‬ ‫اﻟﺘﻔﺎﻟﺲ‬ ‫ﻟﺠﺮﻳﻤﺔ‬ ‫اﻟﺸﺄن‬ ‫ﻫﺬا‬ ‫ﰲ‬ ‫اﻟﻤﺼﺮي‬ ‫اﻟﺠﺎﻧﺐ‬ ‫ﻣﺠﺎراة‬ ‫ﻋﻦ‬ ‫وﻗﺼﻮره‬ ‫اﻟﺴﻌﻮدي‬ ‫اﻟﺠﺎﻧﺐ‬ . ‫ﻓﻌﻞ‬ ‫ذﻟﻚ‬ ‫وﻣﺜﻞ‬ ‫اﻟﺒﺎﺣﺚ‬ ‫واﻷﻓﻌﺎل‬ ‫اﻟﺘﺸﺮﻳﻌﻴﺔ‬ ‫ﻟﻠﻨﺼﻮص‬

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... ‫ﺑﺤﻴﺚ‬ ‫اﻟﺘﻘﺼﻴﺮي‬ ‫اﻹﻓﻼس‬ ‫ﻣﻊ‬ ‫اﻟﺜﺎﲏ‬ ‫اﻟﻤﺒﺤﺚ‬ ‫ﰲ‬ ‫اﻟﺴﻌﻮدي‬ ‫اﻟﺠﺎﻧﺐ‬ ‫ﻣﻦ‬ ‫ﻓﻴﻪ‬ ‫اﻟﻘﺼﻮر‬ ‫اﻟﺒﺎﺣﺚ‬ ‫ﺢ‬ ّ ‫ووﺿ‬ ، ‫اﻟﻌﻘﺎﺑﻲ‬ ‫اﻟﻨﺺ‬ ‫ﻣﻊ‬ ‫اﻟﻤﺎدي‬ ‫ﻟﻠﺮﻛﻦ‬ ‫اﻟﻤﻜﻮﻧﺔ‬ ‫ﺍﻟﺴﻌﻮﺩﻱ‬ ‫ﺍﻟﻨﻈﺎﻡ‬ ‫ﻓﻲ‬ ‫ﻟﻠﺸﺮﻛﺎﺕ‬ ‫ﺍﻟﺠﻨﺎﺋﻲ‬ ‫ﺍﻹﻓﻼﺱ‬ ٤٩ ‫وﺟﻮﺑﻲ‬ ‫ﺗﺠﺮﻳﻢ‬ ‫إﻟﻰ‬ ‫ﻟﻪ‬ ‫اﻷﺧﻴﺮ‬ ‫ﺗﻔﺼﻴﻞ‬ ‫ﰲ‬ ‫ﺧﺼﻮﺻ‬ ، ‫ﻓﻴﻪ‬ ‫اﻟﻤﺼﺮي‬ ‫اﻟﺘﺸﺮﻳﻊ‬ ‫ﺑﺠﻮدة‬ ‫ﻣﻘﺎرﻧﺔ‬ ‫ا‬ ‫ﻟﺴﻠﻄﺔ‬ ‫ﺗﺒﻌ‬ ‫ﺟﻮازي‬ ‫وﺗﺠﺮﻳﻢ‬ ‫اﻟﺘﻘﺪﻳﺮﻳﺔ‬ ‫ﻟﻘﺎﺿﻲ‬ . Summary Corporate criminal bankruptcy in the Saudi system (comparative research) The research deals with the forms of criminal bankruptcy of companies resulting from the offenses that were committed by the law and the age of sanctions that deter them -analysis and comparison -in the Saudi system and compare it with Egyptian law, Through two studies: The first deals with fraudulent bankruptcy (fraud), The second deals with bankruptcy. In the first part, the researcher dealt with the legislative texts related to bankruptcy in both laws, then he touched on the criminal acts that represent the material element of the crime of fraudulent fraud with the punitive text, During which comments were made on the Saudi side and its failure to keep pace with the Egyptian side in this regard. This was done by the researcher in the second subject with the bankruptcy of the bankruptcy to address the legislative texts and acts that make up the physical pillar with the text