الإطار التنظيمي و الميزانياتي لتسيير و تنفيذ نفقات التجهيز في الجزائر

الملخص EN

Since the day of independence, the Algerian State has worked on economic and social development projects to improve the standard of living of the citizen by providing the various infrastructure of roads, housing, ports and other facilities necessary for daily life and various economic activities.

Although different labels adopted under these projects between the name of "development plans" under directive economy and the name of the economy "development programs" in the context of a market economy, but from the point of the budget General, have been retained in the same legal and budgetary framework for the implementation of development projects and "Expenses or Equipment Credits".

However, even though it is noted that the legal regulation and the budgetary treatment of capital expenditure, has undergone several reforms influenced by fluctuations and regulatory frameworks, like the other economic and legal approach of each step.

It is therefore possible to say that the year 1998 is a crucial year in terms of capital expenditure in Algeria, because this date is a starting point to crystallize the regulatory and budgetary framework put in place for this type of expenditure.