الديوان الوطني للأوقاف و الزكاة *آفاق تنموية* -قراءة في المرسوم-179 21

الملخص EN

Our study aimed at highlighting the National Office of Endowment and Zakat, to know the nature of its work beside the legal and regulatory framework drawn up by the Algerian legislator which can be deduced from it he features of this development institution ,which the Government relies heavily on to add new motility in the social and economic field.

After the analysis of the Executive Decree 21/ 179, the study reached the following results: - The establishment of the National Office of Endowment and Zakat is a very important experience in the performance of the endowment system, and the collection of zakat funds in Algeria requires specialists and sponsors to accompany them by correcting the campaign of imbalances and obstacles encountered.

Achieving - The weakness and absence of the independence of the National Office of Endowment and Zakat in light -The efficiency of the investment process of the Zakat resources and endowment, and ensuring the continuity and development of its returns depends on the independence of the National Endowment and Zakat Office.

- The need to adhere to the basic requirements of the management of the office, such as those related to the marketing of projects, accounting standards, governance standards, quality programs, which preserve the endowment wire and increase its returns, thereby reducing investment risks.