الإصلاح الميزانياتي في الجزائر : أهميته و صعوبات تطبيقه

الملخص EN

This paper analyses the reality of the State budgeting management system based on logic of means still in force in Algeria, and the content of its reform which aims to modernize it by taking up the results-based management approach; it then deals with some important difficulties that may encounter the implementation of this reform in reality (planned in 2023), in the light of the experience of France that has actually applied the same reform, and from which Algeria has taken inspiration for its budgetary reform program.

Therefore, the study aims essentially to draw attention of the relevant authorities of the necessity to take these difficulties into account and endeavor to overcome them by now.

The study concluded that the success of this reform will depend to a large extent on the political will and on its conviction of the inevitability of change, and the need of global State reform.