أهمية أداة الموازنة الصفرية في إطار الحوكمة لقياس الأداء المستدام في القطاع العمومي المحلي : دراسة لعينة من المجالس الشعبية-الجزائر

الملخص EN

This study aimed at examining advantage of applying the modern budgeting systems As one of the management Control Tools, in particular Zero-Base-Budgeting in addressing the financial situation in The local public sector, throug the application of the system on a sample of municipalities, the experiences of the both the developed and developing countries in appliyng such system in government and private situations make use of the advantages of this system to avoid the disadvantages and difficulties of traditional systems.

The study concluded that the application of the Zero-Base-Budgeting in The local public sector contribute in addressing the financial situation through the identification of administrative respansability, financial and feasibility of assessing Sustainable performance evaluation in the context of the adoption of the principles of corporate governance at the end of the period set for the implementation, and showing the positive deviations to optimize them and the négative deviations to avioded them to achieve the rationalization of expenditures and maximize revenues and thus address the fiscal imbalances