تخفيض رأس المال في الشركات المساهمة حقيقته، طرقه، أحكامه، وآثاره "دراسة فقهية"
DOI:
https://doi.org/10.52747/aqujssis.4.2.335الكلمات المفتاحية:
تخفيض رأس المال، الشركات المساهمة، الأحكام الفقهية، القيمة الاسمية، حقوق المساهمينالملخص
تتناول هذه الدراسة موضوع تخفيض رأس المال في الشركات المساهمة من منظور فقهي، حيث تبحث في ماهيته وأسبابه وطرقه وأحكامه الشرعية وآثاره. تنبع أهمية البحث من الحاجة إلى بيان الأحكام الفقهية المتعلقة بتخفيض رأس المال، وإظهار شمولية الشريعة الإسلامية للمعاملات المالية المعاصرة. وتبرز إشكالية الدراسة في عدم وضوح الرؤية الفقهية حول طرق تخفيض رأس مال الشركات وأسبابه وأحكامه، مما قد يؤدي إلى العزوف عن المساهمة في النشاط الاقتصادي المهم. اعتمدت الدراسة المنهجين الاستقرائي والتحليلي الوصفي في تتبع أقوال الفقهاء وأدلتهم وتحليلها. خلصت الدراسة إلى جواز عملية تخفيض رأس المال وفق ضوابط وشروط محددة، مع بيان الآثار المترتبة على ذلك من حيث المسؤولية والضمان. كما أوضحت الدراسة الإجراءات النظامية اللازمة لعملية التخفيض وأثرها على حقوق المساهمين والدائنين، وأهمية الالتزام بالضوابط الشرعية والنظامية لحماية حقوق جميع الأطراف. وأوصت الدراسة بضرورة تطوير الأطر التنظيمية لعمليات تخفيض رأس المال بما يتوافق مع أحكام الشريعة الإسلامية ويحقق المصلحة العامة.
التنزيلات
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