دور الحوكمة في إعداد الموازنة العامة للدولة : دراسة حالة على موازنة مؤسسة تربوية

الملخص EN

This study aims to measure the extent of application of the three principles of governance (accountability - transparency - participation) during the preparation of the state’s general budget, by applying it to a sample of educational institutions economists in the state of Adrar, and for that some statistical methods selected from the spss program were used based on the need for their evidence, And represented by the frequencies, percentages, the arithmetic mean, as well as the standard deviation.

The study concluded that through a descriptive analysis of the study variable, it was found that educational institutions possess the principles of governance and that the first hypothesis shows the existence of a statistically significant difference in the three principles of governance and their role during the preparation of the budget by age at a significance level of 0.05 And that the second, third and fourth hypotheses show that there is no statistically significant difference in the three principles of governance and their role during budget preparation according to academic qualification, experience, and job type at a significance level of 0.05.