محاسبة العمليات المالية في ظل القانون المتعلق بقواعد المحاسبة العمومية والتسيير المالي رقم 23-07 المؤرخ في 21 جوان 2023

الملخص EN

This research paper aims to identify the accounting of financial operations under of the legal and technical regulation of public accounting in Algeria, relying on each of ordering disbursement and public accountant attributed to them, the study concluded that public accounting techniques consist of several types of accounting, all aim to provide an integrated public information system, however there are many shortcomings and imbalances that necessitate a review of law no 90- 21 of august 15, 1990 related to public accounting, in line with local (organic law no 18- 15 of September 2, 2018 related to the finance laws) and international developments (the trend towards adopting international accounting standards in the public sector).