مجلة المحكمة الدستورية
Volume 8, Numéro 1, Pages 23-52
2020-06-15
La Portée Du Principe Organique De Sincérité Dans Le Droit Budgétaire Algérien
Auteurs : Nabil Cheurfa .
Résumé
The principle of sincerity has just been consecrated as a major principle of Algerian budgetary and accounting law under Articles 65 and 70 of Organic Law 18-15 of September 02, 2018 relating to finances laws. Polymorphic at first sight, the principle of sincerity posed refers in accounting understanding to the accuracy of the accounts and underlies in its budgetary understanding realistic forecasts and a properly defined budgetary perimeter. Although its differentiated legal scope, whether it refers to budget or accounting, sincerity implies positive consequences in triple sadways: morally, sincerity implies telling the truth, technically, in addition to neutralizing budgetary riders, it informs about the control of forecasts and accounts and politically, it allows to report faithfully, to Parliament, the Court of Audit and citizens, the way that public money is managed.
Mots clés
LOLF, droit budgétaire et comptable, sincérité budgétaire, sincérité comptable, cavaliers budgétaires.
Les articles similaires
Cheurfa Abdelhak
.
pages 138-151.
Anstett A.
.
pages 1-7.
Sarag M.
.
pages 100-125.
Benelmouffok Souheila
.
pages 634-649.
Kissi Fadia
.
pages 280-306.
