الإطار المفاهيمي لنظام المحاسبة العمومية في الجزائر

الملخص EN

This study aims to introduce the public accounting system applied in Algeria by showing its concept, characteristics and scope of application, distinguishing and distinguishing between the concepts of public accounting with financial accounting for the good control of public accounting rules in Algeria within the framework of its own principles, as well as to identify the agents responsible for implementation and identify Their roles and functions, as well as their powers and responsibilities, as defined in Algerian legislation, are all designed to ensure optimal management and protection of public funds.