التحليل المالي للميزانية: مميزاته وأساليب تطبيقه بالجماعات المحلية: حالة بلدية طبلبة تونس وبلدية بودواو الجزائر

الملخص EN

The commune is the basis of administrative decentralization and the cell closest to the citizens, enjoys financial and administrative independence and is concerned with providing local public services while ensuring the realization of development projects at its territory.

so in an attempt to introduce modern management methods that allow it to make management or development decisions, we have tried through this research to highlight the contribution of financial analysis to the diagnosis of the financial situation of municipalities, by studying the case of the Tunisian municipality Teboulba which used financial evaluation in order to prepare its investment plan.