التأطير التشريعي و التنظيمي للمالية العامة بالمغرب مداخل الإصلاح و التحديث

Abstract EN

The reforms that Morocco has experienced over the past two decades, whether at the administrative, financial and accounting, and even political levels, have had a direct impact on the far-reaching reform of public finances, and this reform resulted in the promulgation of the 2011 constitution, which brought about a set of important novelties and principles that frame public finances which have been considered a real introduction to modern public finance management.

This reform was accompanied by the reform of the organic law of the finance law, which aims to reinforce the efficiency of public management, to reinforce the transparency of public finances, and to activate the system of monitoring, evaluation and control.