القانون التنظيمي 130.13 لقانون المالية و رهان حكامة الإنفاق العمومي في المغرب

Abstract EN

The scarcity of resources and the increase in the volume of public spending is a problem that requires deepening theoretical and applied studies in order to reach the most effective mechanisms and means to improve the management of public money, which is the goal required for all and their different doctrines to achieve it, In this context, reforming the management of public finances by reviewing the legal framework governing it and directing it towards results is a modern approach to embody the governance of public spending.

In this context, Morocco embarked in the beginning of 2001 in the budget reform workshop in response to external.

The organic law 130.13 constituted the legal entry point to embody the governance of public spending, and an important shift in the course of public financial management in Morocco aims to achieve the effectiveness of public spending in view of the scarcity of financial resources and the budget deficit, and despite the transparency and expansion of the participation sphere in favor of Parliament, but it did not respond to the requirements of governance Finance is also provided by international financial institutions, which made it a text dedicated to the requirements of its predecessors and compiled some of their decrees and publications, and accordingly, the urgent need to reform the rest of the laws framing the financial field and budgets