موازنة البرامج و الأداء كأسلوب لعصرنة الموازنة العامة للدولة بالجزائر في ظل القانون العضوي 18-15

الملخص EN

The study aims to search for the possibility of developing the project of modernizing the general budget in Algeria within Law 18-15 related to financial laws by the gradual transition to implement the program and performance budgeting, by adopting an approach based on the formulation of a set of proposals that together constitute a framework for the development of this project to respond to what is dictated by international trends, taking into account Privacy of the public financial environment in Algeria.

The study concluded with a number of results and recommendations, the most important of which are: The need to control the conceptual aspects of the features and axes of project of modernizing the general budget under Law 15-18 in line with international budgetary practices.

which necessitates studying the extent of the possibility of issuing legislation that requires the adoption of the accrual basis as a basis for accounting measurement and preparing the budget in light of application of program and performance budget; It is mandatory to develop a financial reporting method.

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Key words: modernization of the general budget, organic law 18-15, program and performance budget.