Le Temps (Tunisia)

TRANSTU est l’entreprise la plus déficitair­e avec 915 MD de déficit à fin 2016

La stratégie de sauvetage des entreprise­s publiques en Tunisie : vision et rôle des experts comptables

- T1I61IT s oy

RW5 Wsq4w04a5w­5 0e-ia,ew5 F1s5qaqews­q es BM4KWME 01e4 i7 qmq Wq 01e4 iw5 F1sq4a -em-iw5 KABBAFAIW y 5e0014qw4 K7esw Mss–w y esw Meq4w R7M00WI y 4W5q4efqe4­w4 1e y 04admqa5w4 FW5 5q4efqe4w5 Kwdawsq KW 0ie5 Ws 0ie5 04W55msq K7es n1e4 y i7meq4w RM K–4adw KW I7WBBAFAWS­FW Wq KW I7WBBAFM Faq– KW im omn14aq– KW5 Wsq4w04a5w­5 0e-ia,ew5 M 5m5q–omqa,ewowsq ows– y esw -MA55W KW im ,emiaq– KW5 04W5qmqa1s­5 Mas5a ,e7y esw 4Woa5w Ws ,ew5qa1s KW iwe4 dam-aiaq– W0ea5 im 0W4B14 OMSFW Wq im 4Wsqm-aiaq– KW5 Wsq4w04a5w­5 0e-ia,ew5 57Ws 51sq Q4mdwowsq 4W55wsqa5 W5 4–5eiqmq5 s–qmqab5 1sq ao0mfq– i7–,eaia-4w Basmsfaw4 Me 01asq ,ew FW4 qmasw5 Wsq4w04a5w­5 s71sq 0e 4–5a5qw4 ,ew Q4RFW Me 51eqaws KW i7 qmq y q4mdw45 KW5 5e-dwsqa1s5 Wcfw0qa1ss­wiiw5 1e KW5 QM4MSQAW5 Ws I7M-5WSFW KW 5q4mq–qaw Qi1 -MIW KW 4WK4W55WOW­SQ Ke 5WFQWE4 FWQ WBBWQ iw5 Mda5 51sq oaqaq–5 W5 0M4qaw5 ,ea M00wiiwsq Wc04w55–owsq y 04admqa5w4 Wq 4W5q4efqe4­w4 iw5 Wsq4w04a5w­5 0e-ia,ew5 K–BAFAQMA4W5 qmska5 ,ew K7MEQ4W5 0M4qaw5 F1s5akf4ws­q im 04admqa5mq­a1s F1oow v esw iaqsw 41EQW 2 i145 ,ew iw 0ie5 ao014qmsq W5q ,ew i7–f1s1oaw smqa1smiw s–fw55aqw esw oa5w Me 01asq KW FW5 5q4ef qe4w5 Wq KW5 ow5e4w5 F1sf4fqw5 Mbas KW K–QMQW4 iw 0Mm5 KW im F4A5W Mfqewiiw

s OM4QW Ke F1ii1,ew 14Qmsa5– Ws F1iim-14mqa1s Wsq4w i G4K4W KW5 Wc0w4q5 F1o0qm-iw5 KW Uesa5aw i7g U Wq im Ms,ew 1skamiw 5e4 iw qufow v RM 5q4mq–qaw KW 5MEDWQMQW KW5 Wsq4w04a5w­5 0e-ia,ew5 Ws Uesa5aw da5a1s Wq 4’iw KW5 Wc0w4q5 F1o0qm-iw5 2 i7wc0w4q F1o0 qm-iw NMOWI OM55A M K–FIM4– ,e7me sadwme Ke 5MEDWQMQW KW5 Wsq4w04a5w­5 0e-ia,ew5 i7 qmq s7m 4aws Bmaq y I7WCFW0 qa1s KW im oa5w Ws 9ed4w KW5 5ao0iw5 4–Biwca1s5

v Oa i7 qmq dweq BMA4W KW im 01iaqa,ew ai K1aq iw BMA4W i1as KW5 iw5 Wsq4w04a5w­5 0e-ia,ew5 W5 Kw4saf4w5 K1adwsq lq4w 4–B14O–W5 1e 4W5q4efqe4–w5 1e -aws 04a dmqa5–w5 Mbas KW iw5 owqq4w 5e4 iw -1s Fuwoas en1e4k7uea 1s M Wsda41s Wsq4w04a5w­5 0e-ia,ew5 10–4Msqw5 KMS5 KABB–4WSQ5 5WFQWE45 RM F1sq4a-eqa1s Me EI KW FW5 Wsq4w04a5w­5 M –q– KW Ws

F1sq4w Ws RM 5aqemqa1s Basmsfaf4w KW FW5 Kw4saf4w5 –qmaq K–ny KAB Bafaiw Mdmsq iw K–fimsfuwows­q KW im 4–d1 ieqa1s 0ea5,e7wiiw5 51eb4mawsq K–ny KW 0ie5awe45 Ka5b1sfqa1­sswowsq5 U1eqwb1a5 Wiiw M Wo0a4– Kw0ea5 2 M q ai Mn1eq–

É2AOÉ9O0NÉ­N 9II60MIÉN 9OU NÉ2AÉ2A tén OUNI6AVAN 2UAVA0DN A1AV 60NV2A L D02

OM55A M M00WI– y FW55W4 KW K1ssw4 iw5 Wsq4w04a5w­5 0e-ia,ew5 KW5 MAKW5 Wcfw0qa1ss­wi5 Ii M 04–5Wsq– iw5 BMFQWE45 ,ea Ws 51sq y i714aqasw KW5 Kabbafeiq–5 qwi5 ,ew iw FMK4W 1-51ifqw ,ea W5q s1s MKM0Q– y im 5aqemqa1s Wq iw5 Wsnwec Mfqewi5 5E4WBBWFQA­B5 Ke5 y i7meqowsqm qa1s Ke s1o-4w KW5 5Mim4a–5 –F1s1oa ,ewowsq asb1sk–w Meqowsqmqa­1s WCFW0 qa1sswiiw KW im OM55W 5MIM4AMIW im s1oa smqa1s KW 4W501S5M-IW5 asf1o0–qwsq5 y im qlqw KW FW4QMASW5 Wsq4w04a5w­5 0e-ia,ew5 FW ,ea M WSQWSK4– KW5 W44WE45 KW Qw5qa1s Mec F1S5–,EWSFW5 Q4MDW5 n1eqmsq y q1eq FWIM im omedma5w Q1e DW4SMSFW Wq im Fueqw KW im 041Kefqada­q– i7m55akeaq– Wq im Ka5fa0iasw Me q4mdmai Owi1s esw –qekw WBBWFQE–W Wsq4w 04a5w5 0e-ia,ew5 04–5Wsqwsq KW5 4–5eiqmq5 s–qmqab5 q1qmia5msq oaiia1s5 KW Kasm45 Wsq4w04a5w­5 0e-ia,ew5 4W04– 5Wsqmsq KW K–bafaq Feoei– Ii 57Mqaq KW im US LOUC I7GBBAFW KW5 F–4–MIW5 im OU Uesa5ma4 im OU I7GBBAFW smqa1smi KW i7ueaiw iw 41e0w Fuaoa,ew I7GBBAFW Ke F1OOW4FW KW im Uesa5aw im O1fa–q– smqa1smiw KW Fwiiei15w Wq KW 0M0AW4 OL E Wq i 1eiwku

U1en1e45 5Wi1s i7–qekw i7wsq4w04a­5w im 0ie5 K–BAFAQMA4W 5W q41edw lq4w y im 51Fa–q– KW q4ms5014q 0e-iaf US LOUC q FW MDWF 0ie5 KW y Bas 5eadaw KW I7GBBAFW KW5 F–4–MIW5

KW K–bafaq im OU MDWF Wq Uesa5ma4 MDWF

RW5 Wc0w4q5 1sq –0asqi– im -MA55W KW5 4WFWQQW5 KW FW5 Wsq4w04a5w­5 im Kabbafeiq– K7mne5qw4 iw5 04ac 01e4 KW5 4Ma51s5 01ia qa,ew5 i7meqowsqm­qa1s KW5 KWQQW5 iw5 o1edwowsq5 KW 041qw5qmqa­1s 51FAMIW Wq im BMA-IW Wc0i1aqmqa­1s KW5 5m5qfow5 K7asb14 omqa1s

é 9O1aov//é t7vnnv020n­né/é2a éa té OÉNAOICAIO­V A012 t10a VAOÉ UAIT0U vi cvn 9vo cvn

R7WC0W4Q F1o0qm-iw NMOWI OM55A M MBBA4O– ,ew iw5 Wsq4w04a5w­5 0e-ia,ew5 1sq d4maowsq B14q -W51as K7es 041Q4MOOW K7m55masa5­5wowsq Wq KW 4W5q4efqe4­mqa1s Mas5a ,e7esw 5–4aw KW 51ieqa1s5 5e4 im -M5W K esw –qekw y owsw4 Me FM5 0M4 FM5 q KW 04–FA5W4 v W4qmasw5 Wsq4w04a5w­5 K1adwsq lq4w 4W5q4efqe4–w5 o1mwssmsq es Miifqwowsq KW5 WBBWFQAB5 KW 0W451sswi es 4––Fuwi1sswow­sq KW5 KWQQW5 Wq esw Q1EDW4SMSF­W M004104A–W E1e4 K7MEQ4W5 i7 qmq K1aq M-51ieowsq 4WFM0AQMIA­5W4 Ws asnwfqmsq KW5 B1SK5 KMS5 iw Fm0aqmi Wq Ws 04Wsmsq y 5M FUM4QW iw5 KWQQW5 KW i7wsq4w 04a5w Mbas KW iea 0W4owqq4w KW 4W0m4qa4 Ke -1s 0AWK KW Bmp1s KE4M-IW RM 4WFUW4FUW KW 0M4qwsm4am­q MDWF iw 5WFQWE4 04ad– 51e5 B14OW KW EEE 1e KW 0M4qwsm4am­q 5q4mq– Qa,ew d1a4w im 04admqa5mq­a1s 5W4mawsq –Qmiwowsq esw 51ieqa1s 01e4 FW4QMASW5 Wsq4w04a5w­5 2

U1en1e45 5Wi1s iea ai W5q 04ao14kami KW q4maqw4 i714aqasw KW5 omec KMS5 iw FMK4W K7es 041Q4MOOW KW 4–B14OW -aws 4–Bi–fua Wq K1sq im oa5w Ws M00iafmqa1­s W5q F1sf4fqwow­sq 0155a-iw RW5 Q1edw4 smsq5 aska,ew q ai sw K1adwsq 0M5 5W F1sqwsqw4 KW BMA4W iw F1s5qmq Wq K7mss1s FW4 ,ewi,ew5 ow5e4w5 Ws Qea5w KW FMI omsq5 Wq ,e7ai5 s7m44adwsq olow 0M5 y owqq4w Ws 9ed4w

1sfw4smsq im 041-i–omqa,ew KW i7wo 0i1a ne5qaba–w i7wc0w4q M Bmaq 4WOM4,EW4 ,ew 51edwsq KW5 Mii–qwowsq5 KW 0W451s swi 0W4owqqwsq KW 5Medw4 i7wsq4w04a­5w Mas5a ,ew iw5 Wo0i1a5 4W5qmsq5 FWQ WBBWQ i7 qmq W5q M00WI– y q41edw4 KW5 51ieqa1s5 Me 0W451sswi iafwsfa– Ws dew K7esw 4–as5w4qa1s KMS5 iw om4fu– KW i7wo0i1a v RW5 -–S–BAFW5 K–QMQ–5 M04f5 M55masa55w­owsq KW Wsqaq–5 v 5Med–w5 2 5W4da41sq Ws 0M4qaw y BASMSFW4 iw F1xq F144W501SK­MSQ 2 M q ai 51eiaqs–

é 9O0EU c1raé ctéo /v0n 6é 9Ii60c c1raé t1ii6é/é2a ctéo

7Meq4w 0M4q i7wc0w4q F1o0qm-iw MUW4 MAKM M 5aqsmi– i7ao0–4mqab KW B4msfua4 iw5 iaqsw5 41EQW5 Q4MF–W5 0M4 iw5 es5 Wq iw5 Meq4w5 ,emsk ai 57Mqaq KW 4–B14 ow4 iw5 Wsq4w04a5w­5 0e-ia,ew5 v O7ai m M esw iaqsw 41EQW y 5W Bacw4 F7W5Q -aws FWIIW KW i7asq–4lq Ke 0Mm5 Wq i7asq–4lq KW i7–f1s1oaw smqa1smiw 2 M q ai K–FIM4–

MAKM M Bmaq 5Md1a4 ,ew Fwec ,ea 0Ws5wsq ,e71s M q410 K7WSQ4W04A­5W5 0e-ia,ew5 KMS5 iw 0Mm5 ai5 1sq q14q q K7aska,ew4 v EM4 4M0014q y i7mo0iwe4 KW5 041nwq5 y WSQMQW4 KMS5 FW 0Mm5 ai s1e5 Bmeq KMDMSQMQW K7WSQ4W04A­5W5 0e-ia,ew5 oma5 KW5 Wsq4w04a5w­5 5Masw5 WBBAFMFW5 ,ea asdw4qa55w­sq ,ea 04Wsswsq iw5 4a5,ew5 Wq ,ea qa4wsq dw45 i7mdmsq FW ,ea W5q i1as K7lq4w iw FM5 Men1e4k7ue­a 2

sq4w 0e-iaf Wq 04ad– ai W5q W55wsqawi KW 015W4 q1eq K7M-14K im ,ew5qa1s 5ea dmsqw ,ewi F1xq 01e4 iw Faq1mws 5q FW ,ew i7wsq4w04a­5w 0e-ia,ew F1xqw 0ie5 FUW4 1e o1as5 FUW4 v o1s Mda5 iw 04ad– F1xqw FUW4 oma5 iw 0e-iaf F1xqw K1e-iwowsq FUW4 0M4 FW ,e7ai m M esw omedma5w Qw5qa1s KW5 4W551E4FW5 smqa1 smiw5 2 M q ai 04–Fa5–

 ??  ??

Newspapers in French

Newspapers from Tunisia