قياس فعالية آليات الرقابة المالية القبلية للمراقب المالي في ترشيد الإنفاق المحلي : دراسة حالة بلدية بن شكاو خلال الفترة (2012-2017)‎

الملخص EN

This study aims to evaluate the effectiveness of controller pre-financial control mechanisms in local expenditure in municipals.

It is well known that local expenditure is one of the main mechanisms of fiscal policy through measuring the relationship between the comptroller rejected files and the development of local expenditure using statistical methods.

The study concludes that the municipals' comptroller is newly created but has a major role in local expenditure rationalizing.

Therefore, real expenditures are more identical to the current laws that belong to the field of public finance.