المحاسبة العمومية في الجزائر في ظل القانون 90-21 ودورها في مساعدة المحاسب العمومي في تنفيذ الميزانية المالية للمؤسسات التعليمية: دراسة ميدانية

الملخص EN

This study aims to address public accounting in Algeria under law 90-21 and to find out the extent of its contribution to helping the public accountant to implement the financial budget of educational institutions.

here in, we conducted a fieid study in Echahid Kasmi Bachir middle school in Soummam neighbourhood, Debila.

through this study in general, we reached a set of results, the most important of which is that law 21-90 has contributed, albeit incompletely, in developping the legal and legislative aspect of the public accountant in educational institutions, since this law has precisely defined the legal tasks that help the public accountant to implement financial budget for educational institutions we also found that public accounting under law 90-21 has contributed, albeit incompletely, to the implementation of the financial budget of educational institutions.