الرقابة على أداء الوحدات الحكومية في ظل عصرنة نظام المحاسبة العمومية في الجزائر

الملخص EN

The study aims to identify the appropriateness of modernization project of the public accounting system in Algeria for the purpose of controlling the performance of government units.

Where the study of the modernization project of this system was in the period that came to comply with international accounting standards in the public sector IPSAS, which aims to unify the accounting procedures for the management of public funds in a kind of transparency to achieve rationality in public spending through better control of the performance of government units.

This study concluded with a set of conclusions and recommendations, the most important is that the modernization project of the Algerian public accounting system is working towards a progressive approach to the use of the basis of maturity.

The method of balancing the performance and programs through the utilization of accounting branches such as cost accounting and liability accounting in line with global developments in this area.

This requires working to provide the means to successfully implement it in order to activate performance control.