Revue des reformes Economique et intégration dans l’économie mondiale
Volume 13, Numéro 2, Pages 311-323

The Adoption Of The International Public Sector Accounting Standards (ipsas) As A Mechanism To Modernize Algeria's Public Budget System

الكاتب : أكرم شتيح .

الملخص

This study aims at highlighting the role of international public sector accounting standards in the development and modernization of the general budget system in Algeria through analyzing and studying the statistical data of the general budget system in Algeria between 2017-2000 and presenting the French experiment . The study concluded that the general budget system in Algeria is in need to be modernized to face the current economic challenges and to control public expenditure through the adoption of international public sector accounting standards.

الكلمات المفتاحية

International Public Sector Accounting Standards ; General Budget System ; General Expenses