النظام الميزانياتي للجماعات المحلية في الجزائر

الملخص EN

This study aims at presenting the reality of the local budgetary system in Algeria by highlighting the method used in preparing the local budget.

The study concluded that the budget of the local government is a traditional budget that does not allow rationalization of local expenditures.

Also it does not allow for evaluation of the performance of local action.

The study recommended that the higher authorities should adopt a real will to radically and profoundly to reform the budget system through adopting the budget programs and performance method.