الرقابة المالية و دورها في تحقيق الرشادة المالية للنفقات العمومية المحلية : دراسة تحليلية ميدانية للقطب الرقابي لبلديات حسين داي للفترة 2016-2019

الملخص EN

JEL: H74, H72, H71.

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The paper examines the financial control work on local community expenditures of the monitoring pole of Hussein Dai's for the period (2019/2016), within the approach of good governance of local finance in Algeria.

and propose solutions that provide the best application of local financial governance to achieve the effectiveness and efficiency of domestic public expenditures; and despite the significant role of this type of control in the attainment of public expenditure leadership, it is devoting to the rule of law.

However, the weakness of pre-financial control stems from its foundation, which is to control the legality of expenditure on the financial and legal sides, and does not interfere with the convenience of the course.

Yet, the lack of coordination between different types of control prevented the achievement of efficiency-based financial leadership and efficiency, as well as the lack of indicators for assessing the performance of municipalities, which did not give a clear picture of plans for improving the performance of local administration.

This is a manifestation of the poor functioning of local communities in Algeria and a major reason for local development.