قياس و تقييم الأداء المستدام في القطاع العمومي المحلي في إطار الحوكمة المحلية باستعمال الموازنة الصفرية : دراسة لعينة من المجالس الشعبية الجزائر

Abstract EN

This study aimed to look for the benefits we get from the application of budgeting systems control in the treatment of situations(Zero-Base- Budgeting), modern management and especially zero-base-budget finance in the local public sector through the application system on a sample of municipalities, and the results show expériences of developed countries and underdeveloped countries and scientific studies in the field of application system in the government institutions and a private check benefit from the advantages of the system and avoid the disadvantages and difficulties of conventional applicable regulations.

This study concluded that thezero-base-budgeting in the local public sector contributes to solve the financial difficulties by identifying the administrative and financial responsibilities and the possibility of sustainable performance evaluation under the tenets of local governance at the end of a limited period, then showing positive deviations and venerate them and negative deviations and avoid them.

This will result in achieving the rationalization of expenditure and maximize new growth and consequently address imbalances in finance