الانتقال من أسلوب موازنة البنود إلى أسلوب الموازنة الصفرية في إعداد الموازنة العامة في الجزائر–بين التحديات و المتطلبات

الملخص EN

This research paper aims to the most important challenges and requirements for the transition from the budget items style to the zero budget style in preparing the budgets of government institutions and the public budget in Algeria for the advantages that this method achieves، After adopting the budget items style for decades, now the zero- budget style has been applied in many countries of the developed world and its success has been proven.

This research paper concluded that the process of preparing the public budget using the zero-base style requires to walk in specific steps and the ease of availability of these steps and their implementation in the government sector ranges between medium and high, as it allows the provision of a stable budget and efficiency in allocating resources and choosing different alternatives For more accurate implementation.