حسابات التخصيص الخاص في النظام الموازناتي الجزائري : تشخيص، تحديات و آفاق

الملخص EN

The purpose of this research is to study the reality of the conduct of special allocation accounts in Algeria, especially in view of the growing volume of credit accumulated in recent years in such a way that its annual balances exceed the total allocations allocated annually in the general budget of the State.

In order to address this issue, descriptive methodological tools were used to control the conceptual framework of the basic variables of the study.

As for the tools used, the analysis tool was adopted in addition to the critical interpretation in the study of the actual functioning of these accounts.

The study concluded that there are a number of irregularities that distinguish the opening, management and control of these accounts.