دور الموازنة التخطيطية الصفرية كأداة للرقابة و تقييم الأداء في القطاع العمومي المحلي : دراسة عينة من بلديات ولاية المسيلة

الملخص EN

The good preparation of planning budget depending on modern scientific basis, lead local governmental groups to rationalize the management of available resources in a way that ensure its exploitation efficiently and affectivity therefore, the modernization of budget system by adoption of efficient tools such as “Zero Budget” (Zero-based-budgeting) may be an important and essential step in order to establish the efficiency and transparency in the public governance, all that lead us to activate the supervision and improvement of performance through the achievement of the designed goals and the good management of public expenditure.