الرقابة المالية السابقة و أهميتها في تحسين مردودية النفقات العمومية : دراسة حالة مديرية الطاقة و المناجم لولاية أم البواقي

الملخص EN

The aim of this study is to highlight the importance of financial control organization in managing public expense.

Public expense is an important means of monetary policy of the government.

It is used in order to satisfy the public needs of the society.

The process of the implementation of public expense is done across two phases; administrative phase that is carried out by the certifying, which is divided into three operations: the engagement, filtering, and order of payment.

In addition, the phase of accounting is to pay the expense where public accountant party implements it.

In spite of the existence of financial control organization, the phenomenon of embezzlement and waste of public funds is ongoing and this is due to the weakness of control in our country.