تقييم أداء الإدارة المالية العامة في الجزائر

الملخص EN

The research aims to evaluate the PFM performance in Algeria represented by the public budget, because a strong PFM system is an essential aspect of the institutional framework for an effective state.

The research has reached a weakness in the performance of the PFM, portrayed in the permanent amendments registered on the original budgets, and the deviation of the final accounts from the original budgets approved and adopted by the legislative authority which weakened the reliability and credibility of the public budget, and the financial discipline and allocative efficiency of resources.