الرقابة على تنفيذ الميزانية العامة للدولة بين النظرية و التطبيق : دراسة حالة الجزائر

الملخص EN

The aim of this research is to know the procedures for the control of implementation of the public budget as well as the various authorities responsible for doing it.

In addition to shed the light on the extent of effectiveness of the administrative control, which carried out by the public accountant, the finance Controller, the Commission of public transactions and the General Inspection of Finance.

Moreover, this research aims to show the procedures of the judicial control which done by the judges and auditors of the Accounting Court, as well as the parliamentary control which undertaken by both chambers of the parliament.