أبعاد إقتصادية
Volume 11, Numéro 1, Pages 22-46
2021-06-30
اصلاح المالية العمومية يعزز مشروع تحديث نظام الميزانية العامة بالجزائر –دراسة تجربة المملكة المغربية-
الكاتب : صخراوي كوثر . مداحي عثمان .
الملخص
This study addresses the role of reforms at the level of the public finance in modernizing the public budget system, by studying the Moroccan experience with a view to benefiting from its new approach to financial management and moving to the budget of programs based on performance efficacy, and to overcome the obstacles encountered. The analytical, descriptive approach was drawn upon to examine the importance of supporting international bodies in enhancing financial transparency and accountability by controlling the balance of the budget system and defining its mechanisms, in addition to the contribution of financial law reform to modernizing the public budget system, We concluded that despite Algeria's financial reforms, that include modernizing the public budget system to keep pace with developments in the field of public finance, but its results are still dependent on the implementation of the new organic law 15-18 related to finance laws, which aims to adopt modern trends in the conduct of the public budget based on an intermediate budget approach Term
الكلمات المفتاحية
Public Finance ; Program Budget ; Performance Efficiency ; Accountability ; Organic Law
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