إصلاحات المحاسبة العمومية في ظل إجراء تجميد المشاريع : دراسة حالة على مستوى مديرية التجارة لولاية الجزائر

الملخص EN

Public accounting is an important financial tool in the organization of nonprofit government units, Algeria has endowed terrible amounts for the realization of public projects, but given the financial crisis and the drop in oil prices, the authorities have implemented several reforms of the public accounting system, followed by procedures for gel public projects.

In this work, we shed light on the impact of public accounting reforms on the accounting treatment methods of public projects, and we concluded that these measures have largely contributed to the rationalization of public expenditure and the management optimal of projects.