الإصلاح الميزانياتي في الجزائر : التوجه نحو مقاربة البرامج، الأهداف و الأداء في تخصيص الاعتمادات المالية

الملخص EN

The government budget is deemed one of the most crucial mechanisms used by the government to achieve developmental goals by virtue of the fact that it is a mirror reflecting clearly the most prominent economic and social trends pursued by the state, ultimately aiming at securing the most efficient management of public affairs and rationalizing current expenditure.

due to its undeniable importance, Algeria's government budget must necessarily be developed and modernized through the transition from document control procedures to outcomes-based performance control and the realization of the targets set out in budget allocations and government appropriations in line with financial and accounting disclosure requirements recommended by international organizations and bodies.

to this end, Algeria has genuinely sought to embrace a set of radical reforms aimed at updating and modernizing the legal, financial and accounting systems dedicated to public financial management.

this study intends to elucidate the transition from the conventional management of government budget to a modern one based on program goals, performance and outcomes and embodied in the issuance of several laws and legislative decrees, foremost among them is the organic law No.

18-15 of September 02, 2018, relating to financial regulations, which replaced the old organic law No.

84-17 of Algeria's public finance law.