الآليات الحديثة لتفعيل الرقابة على المال العام

Abstract EN

The concept of financial control includes the process of ensuring respect for laws and rationalizing financial management, including good management and directing of expenditures in a transparent manner.

Their types differ and their images vary according to the legal regulation of regulatory bodies in countries, in the case of Algeria, oversight is carried out through several political agencies, administrative, and judicial bodies that perform tribal and post-control control during implementation.

In order to address this topic of our research, we adopted and adopted the descriptive and analytical approach to show the impact of financial control on budget implementation with a view of moving from a culture of searching for means to a culture that looks results.

So, we have found that activating the role of public spending shows how safe and accurate it is in Estimating the general revenues and public expenditures included in the state budget.