آليات حوكمة الميزانية العامة و اتجاهات تطبيقها وفق الإصلاح الميزانياتي في الجزائر

الملخص EN

This study aims to highlight the applications of budgetary governance on the project of reforming public budgeting system in Algeria, and the challenges of reflection these reforms on the ground, through presenting and analyzing the main point in the organic law 18/15 which is related to the financial laws towards of governance mechanisms in planning, preparation and implementation and also in oversight public budget.

The study found that the budget reform in Algeria, which is expected to take effect from the year 2023, makes a qualitative shift in public administration because it provides the introduction of state budgetary governance mechanisms internationally recognized, and enshrined in the adoption of results-based management, which enhancing the transparency and credibility of information and shows the actual financial situation of the government, and also contributes to enhancing the efficiency and effectiveness of performance in the public sector.

In the end, this study recommends the necessity to rectify the deficiencies that prevent the full implementation of the principles of budgetary governance, before starting the reforms, and supporting it by reforming public accounting system and the control system, in order to achieve an integrated reform of all aspects of public finance.