اتجاهات عصرنة نظام المحاسبة العمومية في الجزائر للتوافق و معايير المحاسبة الدولية في القطاع العام IPSAS

الملخص EN

This study aims to clarify the importance of adopting international public sector accounting standards (IPSAS) in achieving harmonization of accounting language of countries and in improving the quality of the government accounting systems outputs, as well as to identify the Algerian program for reform of the public accounting which aims to bring her public system closes to the international accounting practices.

The results indicate usefulness of introduction of IPSAS in enhancing the transparency of government accounts which ensure that the efficiency and effectiveness of governments agencies will be increased, and achieve rational use of their financial resources.

This study concluded that due the advantages which were previously mentioned, Algeria has been moving towards reform projects trying to achieve compatibility between his accounting practices and those international, but, this will be difficult to achieve under a variety of obstacles, which requires to formulate the appropriate legal and regulatory frameworks and to provide of the proper atmosphere, also it requires that Algeria take advantage from the experiences of the other countries that have adopted IPSAS.