دور الرقابة المالية المسبقة في حوكمة الإنفاق العام في الجزائر: رقابة المراقب المالي أنموذجا

الملخص EN

The executive and the legislature cooperate in managing the state's resources and expenditures.

The budget prepares the management plan for the next year, which is discussed and authorized by the legislative authority, and then entrusts the government with its implementation.

The executive authority may go outside the limits set for it in authorizing the elements of public expenditures and revenues, and hence the importance of monitoring the implementation of the state's general budget, is focused on the state's financial activity channels so that this implementation is within the limits approved by the legislative authority and then passes through the implementation phase Hence the importance of oversight to ensure the proper management and management of public funds.