تعزيز حوكمة البنوك في إطار اتفاقيات بازل

الملخص EN

This paper aim to discuss the modem tools used to maintain the stability of the financial and the banking system, this tool is the banking governance.

Among the causes of the banking system instability is the glabalization of financial market, and the consequentofa global confidence s crisis in the financial statements of banks and companies, because of the weakness accounting disclosure and transparency.

In this context, the Basel committee on banking supervision issued a set of precautionary principles and rules through the Basel convention I and II; in order to protect private funds and the strenghthening safety' bank to Basel III, and recognition of the importance of govemancein the banking sector.