الاتجاهات الحديثة لأنظمة الميزانية و المحاسبة العمومية كآلية لدعم الإبلاغ المالي الحكومي : دراسة مقارنة

الملخص EN

This study intends to highlight the role of recent administrative methods and international public sector accounting standard to modernize the budgetary and accounting systems and its impact on government financial reporting by reviewing Quebec experience and French experience as worthwhile experiences in this field.

The study found how important it is to rely on recent budgetary and accounting systems to support the transparency of reported information by public sector bodies, which increases the level of performance and reach the rational management of resources.

This has motivated Algeria to launch reforming projects aimed at keeping up with administrative practices and accounting developments.

In the end, this study recommends the necessity to step up the update of budgetary and public accounting systems in Algeria – especially that reforming projects faced many obstacles without reaching their effective enforcement- through taking advantage from precursor countries in this field and provide environment to strict and effective enforcement of recent public management basics.