أساليب إعداد و تنفيذ الموازنة العامة للدولة : دراسة مقارنة

الملخص EN

The traditional approach to budgeting has been the most widely used.

It is an approach that focuses on the past, and neglects the future.

However, the definition of budgeting has developed because of the different activities in different fields such as economics, sociology and finance, which led to the emergence of modern ideas and trends in preparing public budgets.

This article aims to shed light on various modern trends in preparing the public budget, starting with the budget of programs and performance, an administrative trend that focuses mainly on performance and is concerned with the present but neglects the future, and the method of budget planning and programming, which is a planning trend that focuses on new programs and activities and on the future, while neglecting the past and the present on both, then the zero-budgeting method that takes into account performance in the future, but it is blamed for neglecting past and current programs and projects, up to the stage The last of the stages of the development of methods of preparing the general budget and the emergence of the so-called contractual budget, This study seeks to make a comparison between the various methods to clarify these recent international experiences and trends and to find out their positives, as well as their shortcomings and shortcomings, in addition to examining the possibility and feasibility of their application in order to benefit from them and strive to adopt what is appropriate in the field of public budget reform in Algeria.