إنعكاسات تطبيق معايير المحاسبة للقطاع العام على إصلاحات المحاسبة العمومية في الجزائر كمدخل لترشيد النفقات العامة للدولة

الملخص EN

This study aims to identify the implications of the application of IPSAS on public accounting and its impact on the rationalization of expenditures and revenues and used the Discriminant factor analysis ADF to study the study variables and obtain a a number of results, of which the most important is the impact of IPSAS1, IPSAS2, IPSAS4, IPSAS8, IPSAS10.On measured budgets and their impact on expenditure rationalization and revenue growth