الإطار القانوني لتنفيذ الميزانية العامة في الجزائر

الملخص EN

This study aims to identify the legal controls that govern the implementation of the general budget in Algeria, as well as to identify its technical procedures, and the agents in charge of this, as well as to identify their powers and responsibilities and the nature of the relationship between them, and through this study we reached several results, including: - The framework governing the implementation of the general budget in Algeria is very rich in terms of legal texts.

- The Algerian legislator has allocated public funds with special legal protection against all forms of manipulation and misuse.

- The existence of a clear and accurate legal definition of the powers and responsibilities of public accountants.

- The existence of several oversight mechanisms for public accountants to ensure the legality of budget execution procedures and their compliance with applicable laws and regulations.