دور الحسابات الخاصة للخزينة في تمويل برامج التنمية الاقتصادية في الجزائر

الملخص EN

With oil prices rising (especially in the last decade) ,We find that Algeria followed an expansionary policy with public spending, this policy comes with increased in opening of the special accounts to the Treasury( we can find it also under the name: special accounts to the budget), this technique can facilitate intervention of the government in the economy by financing public investment programs, these programs aim to achieve sustainable development, has achieved medium results in the development and in diversify the economy if we compared it with the large amounts of money that was spend on it.

This study aimed to identify the nature and the reality of special accounts of Treasury in Algeria, and introduced the most important funds destined to finance public investment programs in Algeria during the period (2000-2014), in addition to showing the contribution of public investment programs to achieve economic development in Algeria.

we find that the Special Accounts of Treasury considered confidential in Algeria, where there are no detailed reports about its financial situation, although it should issue periodic reports.

But despite the huge sums of money addressed to financing the development, we find that the economy's dependence on oil rents still exists ,generally, the use of this accounts is not wrong, but the expansion opening of it, without control, is what make these funds in Algeria deviate from its targets.

On the other hand we can't deny the positive results achieved by the economic recovery programs, especially those related to reducing unemployment and inflation rates.